Notes And Other Explanatory Information [Abstract]

Columbus Energy S.A. - Filing #6106839

Concept 2023-07-01 to
2024-06-30
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]
20 LOANS AND BORROWINGS
Disclosure of cash and cash equivalents [text block]
18 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]
31 ADJUSTMENTS OF MISSTATEMENTS AND CHANGES IN PRESENTATION AND DISCLOSURES
Disclosure of contingent liabilities [text block]
28 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 discontinued operations [text block]
13 DISCONTINUED OPERATIONS AND DISPOSAL GROUP HELD FOR SALE
Disclosure of earnings per share [text block]
14 EARNINGS PER SHARE
Disclosure of events after reporting period [text block]
32 SUBSEQUENT EVENTS
Disclosure of finance cost [text block]
11 FINANCE EXPENSES
Disclosure of finance income [text block]
10 FINANCE INCOME
Disclosure of financial instruments [text block]
Financial instruments by categories
Disclosure of financial risk management [text block]
27 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]
12 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 inventories [text block]
16 INVENTORIES
Disclosure of issued capital [text block]
19 SHARE CAPITAL
Disclosure of leases [text block]
21 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 MATERIAL 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 2024 and 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 property, plant and equipment [text block]
15 PROPERTY, PLANT AND EQUIPMENT
Disclosure of provisions [text block]
23 PROVISIONS
Disclosure of related party [text block]
26 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 subsidiaries [text block]
(a) Subsidiaries
Disclosure of tax receivables and payables [text block]
25 TAXES PAYABLE
Disclosure of trade and other payables [text block]
24 TRADE AND OTHER PAYABLES
Disclosure of trade and other receivables [text block]
17 TRADE AND OTHER RECEIVABLES

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