Disclosure Of Material Accounting Policy Information [Text Block]
Blackrock Energy & Resources Income Trust PLC - Filing #3445299
| Concept |
2022-12-01 to 2023-11-30 |
|---|---|
| Disclosure of material accounting policy information [text block] | — |
| Description of accounting policy for borrowings [text block] |
(n) Bank borrowings
|
| Description of accounting policy for deferred income tax [text block] |
The tax expense represents the sum of the tax currently payable and deferred tax.
|
| Description of accounting policy for determining components of cash and cash equivalents [text block] |
(m) Cash and cash equivalents
|
| Description of accounting policy for dividends [text block] |
(k) Dividends payable
|
| Description of accounting policy for expenses [text block] |
(f) Expenses
|
| Description of accounting policy for fee and commission income and expense [text block] |
•
|
| Description of accounting policy for finance income and costs [text block] |
All expenses, including finance costs, are accounted for on an accruals basis. Expenses have been charged wholly to the
|
| Description of accounting policy for foreign currency translation [text block] |
(l) Foreign currency translation
|
| Description of accounting policy for functional currency [text block] |
The Group’s financial statements are presented in British Pound Sterling, which is the functional currency of the Group
|
| Description of accounting policy for income tax [text block] |
(g) Taxation
|
| Description of accounting policy for investments other than investments accounted for using equity method [text block] |
(h) Investments held at fair value through profit or loss
|
| Description of accounting policy for issued capital [text block] |
(o) Share repurchases and share reissues
|
| Description of accounting policy for offsetting of financial instruments [text block] |
Offsetting disclosures
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| Description of accounting policy for recognition of revenue [text block] |
(e) Income
|
| Description of accounting policy for segment reporting [text block] |
(d) Segmental reporting
|
| Description of accounting policy for trade and other payables [text block] |
(j) Other receivables and other payables
|