Disclosure Of Material Accounting Policy Information [Text Block]
Société Anonyme d'Explosifs et Produits Chimiques - Filing #5981220
| Concept |
2024-01-01 to 2024-12-31 |
2023-01-01 to 2023-12-31 |
|---|---|---|
| Disclosure of material accounting policy information [text block] | — | — |
| Description of accounting policy for borrowing costs [text block] | — |
3.3.20. Coûts d’emprunts
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| Description of accounting policy for borrowings [text block] | — |
3.3.19. Dettes financières
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| Description of accounting policy for collateral [text block] | — |
3.3.30. Engagements hors bilan
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| Description of accounting policy for construction in progress [text block] |
Contrats de construction
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| Description of accounting policy for deferred income tax [text block] | — |
3.3.21. Impôts différés
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| Description of accounting policy for discontinued operations [text block] | — |
3.2.4. Activités abandonnées ou en cours de cession et actifs non courants détenus en vue de
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| Description of accounting policy for dividends [text block] | — |
3.3.28. Distribution de dividendes
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| Description of accounting policy for earnings per share [text block] | — |
5.11. Résultat par action
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| Description of accounting policy for employee benefits [text block] | — |
3.3.23. Avantages au personnel
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| Description of accounting policy for environment related expense [text block] | — |
3.3.11. Provisions pour démantèlement décontamination
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| Description of accounting policy for exceptional items [text block] | — |
3.3.6. Autres produits et charges opérationnels
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| Description of accounting policy for expenses [text block] | — |
Les autres charges d’exploitation comprennent les éléments suivants :
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| Description of accounting policy for fair value measurement [text block] | — |
3.3.15. Instruments financiers dérivés
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| Description of accounting policy for finance costs [text block] | — |
3.3.5. Charges et produits financiers
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| Description of accounting policy for finance income and costs [text block] | — |
Opérations en monnaie étrangère
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| Description of accounting policy for foreign currency translation [text block] | — |
3.2.3. Conversion en monnaies étrangères
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| Description of accounting policy for goodwill [text block] | — |
3.2.5. Regroupements d’entreprises et écarts d’acquisition
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| Description of accounting policy for government grants [text block] | — |
3.3.27. Subventions publiques
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| Description of accounting policy for hedging [text block] | — |
3.3.29. Exposition aux risques financiers
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| Description of accounting policy for held-to-maturity investments [text block] | — |
3.3.18. Trésorerie et équivalents de trésorerie
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| Description of accounting policy for impairment of assets [text block] | — |
3.3.2. Perte de valeur des actifs
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| Description of accounting policy for impairment of financial assets [text block] | — |
3.3.14. Autres actifs financiers non courants
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| Description of accounting policy for leases [text block] | — |
3.3.8. Contrats de location
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| Description of accounting policy for measuring inventories [text block] | — |
3.3.16. Stocks
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| Description of accounting policy for intangible assets other than goodwill [text block] | — |
3.3.9. Immobilisations incorporelles
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| Description of accounting policy for investment in associates and joint ventures [text block] | — |
Entreprises associées
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| Description of accounting policy for investments in joint ventures [text block] | — |
Co-entreprises
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| Description of accounting policy for investment property [text block] | — |
3.3.13. Immeubles de placement
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| Description of accounting policy for property, plant and equipment [text block] | — |
3.3.10. Immobilisations corporelles
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| Description of accounting policy for recognition of revenue [text block] | — |
3.3.3. Reconnaissance du produit des activités ordinaires
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| Description of accounting policy for research and development expense [text block] | — |
Frais de développement
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| Description of accounting policy for segment reporting [text block] | — |
4. INFORMATION SECTORIELLE
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| Description of accounting policy for share-based payment transactions [text block] | — |
3.3.25. Paiements en actions
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| Description of accounting policy for subsidiaries [text block] | — |
3.2. Méthodes de consolidation
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| Description of accounting policy for taxes other than income tax [text block] | — |
3.3.7. Impôts sur les résultats
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| Description of accounting policy for trade and other payables [text block] | — |
3.3.22. Fournisseurs et autres créditeurs
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| Description of accounting policy for trade and other receivables [text block] | — |
3.3.17. Clients et autres débiteurs
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| Description of accounting policy for transactions with related parties [text block] | — |
7. INFORMATIONS RELATIVES AUX PARTIES LIEES
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