Notes And Other Explanatory Information [Abstract]

Columbus Energy S.A. - Filing #6055234

Concept	2022-07-01 to 2023-06-30
Notes and other explanatory information [abstract]
Disclosure of accounting judgements and estimates [text block]	4 SIGNIFICANT ACCOUNTING JUDGMENTS AND ESTIMATES
Disclosure of allowance for credit losses [text block]	Changes in allowance for trade and other receivable are presented as follows:
Disclosure of basis of consolidation [text block]	2.4 Basis of consolidation
Disclosure of basis of preparation of financial statements [text block]	2 BASIS OF PREPARATION OF THE CONSOLIDATED FINANCIAL STATEMENTS
Disclosure of borrowings [text block]	25 LOANS AND BORROWINGS
Disclosure of cash and cash equivalents [text block]	23 CASH AND CASH EQUIVALENTS
Disclosure of changes in accounting policies [text block]	2.5 Changes in accounting policy and disclosures
Disclosure of changes in accounting policies, accounting estimates and errors [text block]	34 ADJUSTMENTS OF MISSTATEMENTS AND CHANGES IN PRESENTATION AND DISCLOSURES
Disclosure of commitments and contingent liabilities [text block]	32 CONTINGENT ASSETS AND LIABILITIES
Disclosure of cost of sales [text block]	7 COST OF SALES
Disclosure of credit risk [text block]	Credit risk
Disclosure of depreciation and amortisation expense [text block]	11 DEPRECIATION AND AMORTIZATION EXPENSES
Disclosure of discontinued operations [text block]	15 DISCONTINUED OPERATIONS AND DISPOSAL GROUP HELD FOR SALE
Disclosure of events after reporting period [text block]	35 SUBSEQUENT EVENTS
Disclosure of finance cost [text block]	13 FINANCE EXPENSES
Disclosure of finance income [text block]	12 FINANCE INCOME
Disclosure of financial instruments [text block]	Financial instruments
Disclosure of financial risk management [text block]	31 FINANCIAL RISKS MANAGEMENT
Disclosure of general and administrative expense [text block]	8 GENERAL AND ADMINISTRATIVE EXPENSES
Disclosure of general information about financial statements [text block]	1 GENERAL INFORMATION
Disclosure of going concern [text block]	2.3 Going concern
Disclosure of income tax [text block]	14 INCOME TAX
Disclosure of information about employees [text block]	Remuneration of personnel
Disclosure of information about key management personnel [text block]	Remuneration of key management personnel
Disclosure of intangible assets [text block]	17 INTANGIBLE ASSETS
Disclosure of inventories [text block]	19 INVENTORIES
Disclosure of issued capital [text block]	24 SHARE CAPITAL
Disclosure of leases [text block]	26 LEASE
Disclosure of liquidity risk [text block]	Liquidity risk
Disclosure of market risk [text block]	Market risk
Disclosure of material accounting policy information [text block]	3 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Disclosure of non-controlling interests [text block]	(b) Transactions with non-controlling interests
Disclosure of non-current assets or disposal groups classified as held for sale [text block]	As of 30 June 2023, net liabilities directly associated with the disposal group held for sale were presented as follows:
Disclosure of other operating expense [text block]	9 OTHER OPERATING INCOME/(EXPENSES), NET
Disclosure of prepayments and other assets [text block]	21 PREPAYMENTS AND PREPAID EXPENSES
Disclosure of property, plant and equipment [text block]	16 PROPERTY, PLANT AND EQUIPMENT
Disclosure of provisions [text block]	28 PROVISIONS
Disclosure of related party [text block]	30 TRANSACTIONS WITH RELATED PARTIES
Disclosure of revenue [text block]	6 REVENUE FROM SALES
Disclosure of revenue from contracts with customers [text block]	The following table provides information about balances resulting from contracts with customers:
Disclosure of tax receivables and payables [text block]	22 TAXES RECEIVABLE AND PAYABLE
Disclosure of trade and other payables [text block]	29 TRADE AND OTHER PAYABLES
Disclosure of trade and other receivables [text block]	20 TRADE AND OTHER RECEIVABLES