Disclosure Of Material Accounting Policy Information [Text Block]

Tatneft-3 - Filing #5816241

Concept 2024-01-01 to
2024-12-31
Disclosure of material accounting policy information [text block]
Description of accounting policy for borrowing costs [text block]
Recognition of interest, fee and commission income and expense from financial services.
Description of accounting policy for business combinations [text block]
Description of accounting policy for construction in progress [text block]
Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block]
Decommissioning provisions.
Description of accounting policy for deferred income tax [text block]
Income Taxes.
Description of accounting policy for depreciation expense [text block]
Description of accounting policy for derecognition of financial instruments [text block]
Financial assets
Description of accounting policy for discounts and rebates [text block]
Description of accounting policy for dividends [text block]
Description of accounting policy for earnings per share [text block]
Earnings per share.
Description of accounting policy for employee benefits [text block]
Employee benefits, post-employment and other long-term benefits.
Description of accounting policy for expenses [text block]
Description of accounting policy for exploration and evaluation expenditures [text block]
Oil and gas exploration and development cost.
Description of accounting policy for fair value measurement [text block]
Financial instruments
Description of accounting policy for foreign currency translation [text block]
Description of accounting policy for functional currency [text block]
Functional and presentation currency.
Description of accounting policy for goodwill [text block]
Goodwill.
Description of accounting policy for government grants [text block]
Government grants.
Description of accounting policy for impairment of assets [text block]
Financial assets impairment
Description of accounting policy for impairment of non-financial assets [text block]
Description of accounting policy for investments other than investments accounted for using equity method [text block]
Cash and cash equivalents.
Description of accounting policy for issued capital [text block]
Share capital.
Description of accounting policy for leases [text block]
Leases.
Description of accounting policy for loans and receivables [text block]
Due from banks.
Description of accounting policy for mining assets [text block]
Description of accounting policy for mining rights [text block]
Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block]
Non-current assets classified as held for sale.
Description of accounting policy for interest income and expense [text block]
Interest income (excluding financial services).
Description of accounting policy for investment in associates [text block]
Associates and joint ventures.
Description of accounting policy for oil and gas assets [text block]
Description of accounting policy for property, plant and equipment [text block]
Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block]
Financial instruments
Description of accounting policy for recognition of revenue [text block]
Revenue from Contracts with Customers.
Description of accounting policy for repairs and maintenance [text block]
Description of accounting policy for share-based payment transactions [text block]
Long-term employee incentives program.
Description of accounting policy for subsidiaries [text block]
Consolidation.
Description of accounting policy for taxes other than income tax [text block]
Tax on additional income from hydrocarbon extraction.
Description of accounting policy for trade and other payables [text block]
Trade and other payables.
Description of accounting policy for trade and other receivables [text block]
Trade and other receivables.
Description of accounting policy for treasury shares [text block]
Treasury shares.

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