Disclosure Of Material Accounting Policy Information [Text Block]

Titan S.A. - Filing #3215951

Concept 2022-01-01 to
2022-12-31
Disclosure of material accounting policy information [text block]
Description of accounting policy for borrowing costs [text block]
1.29 Borrowing costs
Description of accounting policy for borrowings [text block]
1.14 Borrowings
Description of accounting policy for business combinations [text block]
The Group
Description of accounting policy for cash flows [text block]
1.12 Cash and cash equivalents
Description of accounting policy for contingent liabilities and contingent assets [text block]
1.19 Provisions and contingencies
Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block]
1.20 Site restoration, quarry rehabilitation and
Description of accounting policy for deferred income tax [text block]
1.15 Current and deferred income taxes
Description of accounting policy for depreciation expense [text block]
Property, plant and equipment (PPE) is stated at historical cost less
Description of accounting policy for derecognition of financial instruments [text block]
1.28 De-recognition of financial assets and liabilities
Description of accounting policy for dividends [text block]
1.22 Dividend distribution
Description of accounting policy for emission rights [text block]
1.18 CO₂ Emission rights
Description of accounting policy for employee benefits [text block]
1.16 Employee benefits
Description of accounting policy for expenses [text block]
1.3 Foreign currency translation
Description of accounting policy for financial instruments [text block]
The lease liability is initially measured at the commencement date at the
Description of accounting policy for financial instruments at fair value through profit or loss [text block]
1.24 Financial assets
Description of accounting policy for functional currency [text block]
Functional and presentation currency
Description of accounting policy for government grants [text block]
1.17 Government grants
Description of accounting policy for hedging [text block]
1.27 Derivative financial instruments and hedging
Description of accounting policy for impairment of financial assets [text block]
1.26 Impairment of financial assets
Description of accounting policy for impairment of non-financial assets [text block]
1.6.1 Goodwill
Description of accounting policy for issued capital [text block]
1.13 Share capital
Description of accounting policy for leases [text block]
1.9 Leases
Description of accounting policy for measuring inventories [text block]
1.10 Inventories
Description of accounting policy for intangible assets other than goodwill [text block]
1.6 Goodwill and intangible assets (other than
Description of accounting policy for investment in associates [text block]
1.2.5 Associates
Description of accounting policy for investments in joint ventures [text block]
1.2.4 Joint arrangements
Description of accounting policy for investment property [text block]
1.5 Investment properties
Description of accounting policy for offsetting of financial instruments [text block]
1.25 Offsetting financial instruments
Description of accounting policy for property, plant and equipment [text block]
1.4 Property, plant and equipment
Description of accounting policy for recognition of revenue [text block]
1.21 Revenue
Description of accounting policy for repairs and maintenance [text block]
Cost includes expenditure that is directly attributable to the acquisition of
Description of accounting policy for segment reporting [text block]
1.23 Segment information
Description of accounting policy for share-based payment transactions [text block]
1.16.4 Share-based payments
Description of accounting policy for stripping costs [text block]
1.7 Deferred stripping costs
Description of accounting policy for subsidiaries [text block]
1.2.1 Subsidiaries
Description of accounting policy for termination benefits [text block]
1.16.2 Termination benefits
Description of accounting policy for trade and other payables [text block]
1.30 Trade payables
Description of accounting policy for trade and other receivables [text block]
1.11 Trade receivables
Description of accounting policy for transactions with non-controlling interests [text block]
The Group recognises

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