Disclosure Of Material Accounting Policy Information [Text Block]
| Concept |
2022-04-01 to 2023-03-31 |
|---|---|
| Disclosure of material accounting policy information [text block] | — |
| Description of accounting policy for borrowing costs [text block] |
2.22 Borrowing costs
|
| Description of accounting policy for business combinations and goodwill [text block] |
2.4 Business combinations
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| Description of accounting policy for construction in progress [text block] |
PPE in the course of construction less any accumulated impairment is
|
| Description of accounting policy for contingent liabilities and contingent assets [text block] |
2.20 Contingencies
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| Description of accounting policy for customer acquisition costs [text block] |
Costs to obtain or fulfil a contract with a customer
|
| Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block] |
c. Asset Retirement Obligation (ARO)
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| Description of accounting policy for deferred income tax [text block] |
b. Deferred tax
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| Description of accounting policy for depreciation expense [text block] |
Depreciation on PPE is computed using the straight-line method over
|
| Description of accounting policy for derecognition of financial instruments [text block] |
Derecognition
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| Description of accounting policy for derivative financial instruments [text block] |
c. Measurement – derivative financial instruments
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| Description of accounting policy for determining components of cash and cash equivalents [text block] |
2.14 Cash and cash equivalents
|
| Description of accounting policy for dividends [text block] |
2.25 Dividends
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| Description of accounting policy for earnings per share [text block] |
2.26 Earnings per share (EPS)
|
| Description of accounting policy for employee benefits [text block] |
2.17 Employee benefits
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| Description of accounting policy for exceptional items [text block] |
2.24 Exceptional items – Alternative performance
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| Description of accounting policy for expenses [text block] |
2.23 Operating profit
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| Description of accounting policy for fair value measurement [text block] |
Fair value measurement
|
| Description of accounting policy for financial liabilities [text block] |
2.10 Financial instruments
|
| Description of accounting policy for foreign currency translation [text block] |
2.5 Foreign currency transactions
|
| Description of accounting policy for functional currency [text block] |
a. Functional and presentation currency
|
| Description of accounting policy for goodwill [text block] |
Goodwill represents the cost of the acquired businesses in excess of
|
| Description of accounting policy for hedging [text block] |
d. Hedging activities
|
| Description of accounting policy for impairment of financial assets [text block] |
Impairment
|
| Description of accounting policy for impairment of non-financial assets [text block] |
2.9 Impairment of non-financial assets
|
| Description of accounting policy for income tax [text block] |
2.12 Taxes
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| Description of accounting policy for issued capital [text block] |
2.16 Share capital/share premium
|
| Description of accounting policy for leases [text block] |
2.11 Leases
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| Description of accounting policy for measuring inventories [text block] |
2.13 Inventories
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| Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block] |
2.15 Non-current assets (or disposal groups) held for sale
|
| Description of accounting policy for intangible assets and goodwill [text block] |
2.8 Intangible assets
|
| Description of accounting policy for investment in associates [text block] |
b. Associate and joint venture (JV)
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| Description of accounting policy for offsetting of financial instruments [text block] |
Financial assets and liabilities arising from different transactions are
|
| Description of accounting policy for property, plant and equipment [text block] |
2.7 Property, plant and equipment (PPE) and capital
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| Description of accounting policy for provisions [text block] |
2.19 Provisions
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| Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block] |
I. Initial measurement
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| Description of accounting policy for recognition of revenue [text block] |
2.21 Revenue
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| Description of accounting policy for repairs and maintenance [text block] |
The expenditure incurred after an item of PPE is ready to use, such
|
| Description of accounting policy for research and development expense [text block] |
•
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| Description of accounting policy for share-based payment transactions [text block] |
2.18 Share-based payments
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| Description of accounting policy for subsidiaries [text block] |
a. Subsidiaries
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| Description of accounting policy for treasury shares [text block] |
•
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