Disclosure Of Material Accounting Policy Information [Text Block]
| Concept |
2024-01-01 to 2024-12-31 |
|---|---|
| Disclosure of material accounting policy information [text block] |
2
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| Description of accounting policy for borrowings [text block] |
Udzielone pożyczki klasyfikowane są jako instrumenty finansowe wyceniane według zamortyzowanego kosztu.
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| Description of accounting policy for contingent liabilities and contingent assets [text block] |
2.14.
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| Description of accounting policy for depreciation expense [text block] |
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| Description of accounting policy for derivative financial instruments [text block] |
Posiadana przez KCI S.A. opcja wcześniejszego wykupu obligacji Next Holdings stanowi zgodnie z par. 4.3.1. MSSF 9 wbudowany instrument pochodny będący komponentem kontraktu hybrydowego, który zawiera również niebędącą instrumentem pochodnym umowę zasadniczą dotyczącą nabytych obligacji. W myśl par. 4.3.2. MSSF 9 obowiązek wyceny w wartości godziwej odnosi się do całego instrumentu hybrydowego.
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| Description of accounting policy for determining components of cash and cash equivalents [text block] |
2.20.
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| Description of accounting policy for dividends [text block] |
2.19.
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| Description of accounting policy for earnings per share [text block] |
4.29.
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| Description of accounting policy for fair value measurement [text block] |
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| Description of accounting policy for finance costs [text block] |
2.16.
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| Description of accounting policy for financial assets [text block] |
2.6.2.
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| Description of accounting policy for financial instruments at fair value through profit or loss [text block] |
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| Description of accounting policy for financial liabilities [text block] |
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| Description of accounting policy for foreign currency translation [text block] |
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| Description of accounting policy for functional currency [text block] |
2.4.
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| Description of accounting policy for goodwill [text block] |
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| Description of accounting policy for impairment of assets [text block] |
2.10.
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| Description of accounting policy for impairment of financial assets [text block] |
2.17.
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| Description of accounting policy for income tax [text block] |
2.18.
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| Description of accounting policy for investments other than investments accounted for using equity method [text block] |
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| Description of accounting policy for issued capital [text block] |
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| Description of accounting policy for loans and receivables [text block] |
2.7.
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| Description of accounting policy for intangible assets and goodwill [text block] |
2.8.
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| Description of accounting policy for intangible assets other than goodwill [text block] |
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| Description of accounting policy for interest income and expense [text block] |
2.15.
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| Description of accounting policy for investment property [text block] |
2.11.
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| Description of accounting policy for property, plant and equipment [text block] |
2.9.
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| Description of accounting policy for provisions [text block] |
2.12.
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| Description of accounting policy for segment reporting [text block] |
2.21.
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| Description of accounting policy for subsidiaries [text block] |
2.6.
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| Description of accounting policy for taxes other than income tax [text block] |
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| Description of accounting policy for transactions with related parties [text block] |
2.6.1.
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