Disclosure Of Material Accounting Policy Information [Text Block]
| Concept |
2024-04-01 to 2025-03-31 |
|---|---|
| Disclosure of material accounting policy information [text block] |
5. Material accounting policies
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| Description of accounting policy for borrowing costs [text block] |
Incremental transaction costs which are directly attributable to the
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| Description of accounting policy for borrowings [text block] |
(l) Borrowings (note 27)
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| Description of accounting policy for business combinations and goodwill [text block] |
(e) Goodwill (note 20)
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| Description of accounting policy for contingent liabilities and contingent assets [text block] |
(o) Provisions (note 37) and contingencies
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| Description of accounting policy for deferred income tax [text block] |
Deferred tax is provided in full on temporary differences arising between
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| Description of accounting policy for depreciation expense [text block] |
Depreciation is charged on a straight-line basis as follows:
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| Description of accounting policy for derivative financial instruments [text block] |
Financial assets with embedded derivatives are considered in their
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| Description of accounting policy for determining components of cash and cash equivalents [text block] |
(i) Cash and cash equivalents (note 25)
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| Description of accounting policy for dividends [text block] |
Dividend policy
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| Description of accounting policy for earnings per share [text block] |
(w) Earnings per share (EPS) (note 18)
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| Description of accounting policy for employee benefits [text block] |
(n) Post-employment benefit assets and
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| Description of accounting policy for exceptional items [text block] |
(l) Exceptional items (note 15(a))
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| Description of accounting policy for expenses [text block] |
(r) Operating charges
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| Description of accounting policy for fair value measurement [text block] |
(c) Fair value estimation
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| Description of accounting policy for financial assets [text block] |
Financial assets
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| Description of accounting policy for financial instruments [text block] |
(j) Financial assets and liabilities (note 30)
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| Description of accounting policy for financial instruments at fair value through profit or loss [text block] |
Directly attributable transaction costs are expensed where an asset is
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| Description of accounting policy for financial liabilities [text block] |
Financial liabilities
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| Description of accounting policy for foreign currency translation [text block] |
(b) Foreign currency translation
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| Description of accounting policy for functional currency [text block] |
presented in US dollars, the most representative currency of the
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| Description of accounting policy for hedging [text block] |
Derivatives used for hedging
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| Description of accounting policy for impairment of assets [text block] |
(d) Impairment of non-financial assets
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| Description of accounting policy for impairment of financial assets [text block] |
We apply the IFRS 9 ‘Financial Instruments’ simplified lifetime expected
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| Description of accounting policy for income tax [text block] |
(t) Tax (note 17)
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| Description of accounting policy for issued capital [text block] |
(p) Own shares (note 39)
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| Description of accounting policy for leases [text block] |
(m) Leases (note 29)
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| Description of accounting policy for intangible assets other than goodwill [text block] |
(f) Other intangible assets (note 21)
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| Description of accounting policy for interest income and expense [text block] |
(s) Net finance (income)/expense (note 16)
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| Description of accounting policy for investment in associates [text block] |
Associates
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| Description of accounting policy for offsetting of financial instruments [text block] |
(iii) Offsetting derivative financial assets and liabilities held with the same counterparty
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| Description of accounting policy for property, plant and equipment [text block] |
(g) Property, plant and equipment (note 22)
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| Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block] |
• Fair value through Other comprehensive income (FVOCI): Assets that
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| Description of accounting policy for recognition of revenue [text block] |
(q) Revenue recognition (note 9)
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| Description of accounting policy for research and development expense [text block] |
Research expenditure, other costs associated with developing or
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| Description of accounting policy for segment reporting [text block] |
(x) Segment information policy and presentation
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| Description of accounting policy for share-based payment transactions [text block] |
(u) Share incentive plans (note 33)
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| Description of accounting policy for subsidiaries [text block] |
Subsidiaries
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| Description of accounting policy for trade and other payables [text block] |
(k) Trade and other payables (note 26)
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| Description of accounting policy for trade and other receivables [text block] |
(h) Trade and other receivables (note 24)
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| Description of accounting policy for transactions with non-controlling interests [text block] |
Non-controlling interests
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| Description of accounting policy for transactions with related parties [text block] |
(b) Transactions with associates
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