Disclosure Of Material Accounting Policy Information [Text Block]
| Concept |
2023-01-01 to 2023-12-31 |
|---|---|
| Disclosure of material accounting policy information [text block] |
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| Description of accounting policy for borrowing costs [text block] |
9.9.
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| Description of accounting policy for borrowings [text block] |
9.16.
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| Description of accounting policy for construction in progress [text block] |
Construction in progress refers to fixed assets under construction or assembly and is stated at cost, less any impairment allowances. Assets under construction are not depreciated until completed and brought into use
|
| Description of accounting policy for deferred income tax [text block] |
9.22.2.
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| Description of accounting policy for depreciation expense [text block] |
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| Description of accounting policy for derecognition of financial instruments [text block] |
9.17.
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| Description of accounting policy for derivative financial instruments and hedging [text block] |
9.12.
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| Description of accounting policy for determining components of cash and cash equivalents [text block] |
9.15.
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| Description of accounting policy for discounts and rebates [text block] |
The Group calculates provisions for discounts on the basis of signed agreements with customers), In addition, the Group is obliged to cover the costs of any complaints about products sold. Such events may occur in the future and therefore the Group makes a professional judgement based on historical data to determine the value of this allowance.
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| Description of accounting policy for earnings per share [text block] |
9.23.
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| Description of accounting policy for emission rights [text block] |
9.7.3.
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| Description of accounting policy for employee benefits [text block] |
9.20.
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| Description of accounting policy for fair value measurement [text block] |
9.3.
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| Description of accounting policy for finance income and costs [text block] |
9.12.1.
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| Description of accounting policy for financial instruments [text block] |
9.10.
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| Description of accounting policy for financial instruments at fair value through profit or loss [text block] |
measured at fair value through financial results: profit or loss resulting from measurement of financial assets, classified as measured at fair value through profit and loss, are recognised in profit and loss account in the period in which it was generated; those are primarily derivative instruments not designated for hedge accounting. Profit or loss on items at fair value through profit or loss includes interest income, interests in joint ventures and financial instruments held for sale.
|
| Description of accounting policy for foreign currency translation [text block] |
9.4.
|
| Description of accounting policy for functional currency [text block] |
6.1.
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| Description of accounting policy for goodwill [text block] |
|
| Description of accounting policy for government grants [text block] |
9.21.3.
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| Description of accounting policy for hedging [text block] |
|
| Description of accounting policy for impairment of financial assets [text block] |
9.11.
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| Description of accounting policy for income tax [text block] |
9.22.1.
|
| Description of accounting policy for leases [text block] |
9.5.1.
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| Description of accounting policy for loans and receivables [text block] |
|
| Description of accounting policy for measuring inventories [text block] |
9.13.
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| Description of accounting policy for intangible assets and goodwill [text block] |
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| Description of accounting policy for intangible assets other than goodwill [text block] |
9.7.1.
|
| Description of accounting policy for interest income and expense [text block] |
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| Description of accounting policy for investment in associates and joint ventures [text block] |
9.2.
|
| Description of accounting policy for investment property [text block] |
9.6.
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| Description of accounting policy for offsetting of financial instruments [text block] |
9.19.
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| Description of accounting policy for property, plant and equipment [text block] |
9.5.
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| Description of accounting policy for provisions [text block] |
9.18.
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| Description of accounting policy for recognition of revenue [text block] |
9.21.
|
| Description of accounting policy for repairs and maintenance [text block] |
Costs incurred after the date the fixed asset is placed in service, such as maintenance and repair costs, are charged to the statement of profit and loss as they are incurred.
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| Description of accounting policy for segment reporting [text block] |
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| Description of accounting policy for taxes other than income tax [text block] |
9.22.3.
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| Description of accounting policy for trade and other receivables [text block] |
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