Disclosure Of Material Accounting Policy Information [Text Block]
| Concept |
2023-01-01 to 2023-12-31 |
|---|---|
| Disclosure of material accounting policy information [text block] |
Summary of significant accounting policies
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| Description of accounting policy for borrowings [text block] |
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| Description of accounting policy for business combinations and goodwill [text block] |
Business combinations
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| Description of accounting policy for construction in progress [text block] |
Properties in the course of construction for production,
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| Description of accounting policy for deferred income tax [text block] |
Deferred tax is the tax expected to be payable or
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| Description of accounting policy for depreciation expense [text block] |
Amortisation is recognised on a straight-line basis over
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| Description of accounting policy for derivative financial instruments and hedging [text block] |
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| Description of accounting policy for discounts and rebates [text block] |
The transaction price is the amount of consideration to
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| Description of accounting policy for dividends [text block] |
Dividend income
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| Description of accounting policy for environment related expense [text block] |
Environmental liabilities
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| Description of accounting policy for fair value measurement [text block] |
The Group uses the following hierarchy for determining
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| Description of accounting policy for financial assets [text block] |
Financial assets
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| Description of accounting policy for financial instruments at fair value through profit or loss [text block] |
Financial liabilities (including interest-bearing
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| Description of accounting policy for financial liabilities [text block] |
Financial liabilities
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| Description of accounting policy for foreign currency translation [text block] |
Foreign currencies
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| Description of accounting policy for functional currency [text block] |
Currency of accounts
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| Description of accounting policy for goodwill [text block] |
Goodwill
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| Description of accounting policy for government grants [text block] |
Government grants
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| Description of accounting policy for impairment of assets [text block] |
Goodwill is reviewed for impairment at least annually.
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| Description of accounting policy for impairment of financial assets [text block] |
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| Description of accounting policy for income tax [text block] |
Income taxes
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| Description of accounting policy for investments other than investments accounted for using equity method [text block] |
Financial investments (equity investments) are
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| Description of accounting policy for issued capital [text block] |
Financial liabilities and equity instruments
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| Description of accounting policy for leases [text block] |
Leases
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| Description of accounting policy for measuring inventories [text block] |
Inventories
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| Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block] |
Non-current assets held for sale
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| Description of accounting policy for intangible assets and goodwill [text block] |
Intangible assets acquired separately
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| Description of accounting policy for interest income and expense [text block] |
Interest income & expenses
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| Description of accounting policy for investment in associates and joint ventures [text block] |
Joint Ventures and Associates
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| Description of accounting policy for investment property [text block] |
Investment property
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| Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block] |
Discontinued operations
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| Description of accounting policy for property, plant and equipment [text block] |
Property, plant and equipment
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| Description of accounting policy for provisions [text block] |
Employee benefit liabilities
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| Description of accounting policy for recognition of revenue [text block] |
Revenue recognition
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| Description of accounting policy for research and development expense [text block] |
Expenditure on research activities is recognised as an
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| Description of accounting policy for share-based payment transactions [text block] |
Share-based payments
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| Description of accounting policy for subsidiaries [text block] |
Subsidiaries
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| Description of accounting policy for termination benefits [text block] |
Termination benefits
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| Description of accounting policy for trade and other payables [text block] |
Trade payables which are not interest-bearing are
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| Description of accounting policy for trade and other receivables [text block] |
Debt instruments (such as loans, trade and other
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| Description of accounting policy for transactions with non-controlling interests [text block] |
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