Disclosure Of Material Accounting Policy Information [Text Block]
| Concept |
2023-01-01 to 2023-12-31 |
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| Disclosure of material accounting policy information [text block] | — |
| Description of accounting policy for borrowing costs [text block] |
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| Description of accounting policy for borrowings [text block] |
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| Description of accounting policy for business combinations [text block] |
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| Description of accounting policy for cash flows [text block] |
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| Description of accounting policy for collateral [text block] |
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| Description of accounting policy for contingent liabilities and contingent assets [text block] |
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| Description of accounting policy for deferred income tax [text block] |
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| Description of accounting policy for depreciation expense [text block] |
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| Description of accounting policy for determining components of cash and cash equivalents [text block] |
f)
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| Description of accounting policy for discontinued operations [text block] |
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| Description of accounting policy for dividends [text block] |
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| Description of accounting policy for earnings per share [text block] |
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| Description of accounting policy for employee benefits [text block] |
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| Description of accounting policy for expenses [text block] |
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| Description of accounting policy for fair value measurement [text block] |
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| Description of accounting policy for fee and commission income and expense [text block] |
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| Description of accounting policy for finance costs [text block] |
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| Description of accounting policy for finance income and costs [text block] |
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| Description of accounting policy for financial assets [text block] |
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| Description of accounting policy for financial instruments [text block] |
V.8.1
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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] |
Zobowiązanie finansowe, za wyjątkiem instrumentów pochodnych, jest wynikającym z umowy obowiązkiem wydania aktywów finansowych albo wymiany instrumentu finansowego na niekorzystnych warunkach w zamian za zwolnienie z zobowiązania
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| Description of accounting policy for functional currency [text block] |
V.7
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| Description of accounting policy for goodwill [text block] |
c)
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| Description of accounting policy for government grants [text block] |
Przychody okresów przyszłych obejmują wartość otrzymanych aktywów, które staną się przychodem w okresach przyszłych. Są to przypadające na przyszłe okresy rozliczenia z tytuł otrzymanych dotacji, subwencji przeznaczonych na nabycie środków trwałych, przedpłat i zaliczek
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| Description of accounting policy for impairment of financial assets [text block] |
Efektywna stopa procentowa skorygowana o ryzyko kredytowe to natomiast stopa, za pomocą której szacowane przyszłe płatności lub wpływy pieniężne w ciągu całego oczekiwanego okresu życia składnika aktywów finansowych dyskontowane są dokładnie do zamortyzowanego kosztu składnika aktywów finansowych, będącego zakupionym lub utworzonym składnikiem aktywów finansowych dotkniętym utratą wartości ze względu na ryzyko kredytowe. Przy wyliczaniu efektywnej stopy procentowej skorygowanej o ryzyko kredytowe jednostka dokonuje oszacowania oczekiwanych przepływów pieniężnych, uwzględniając wszystkie warunki umowy składnika aktywów finansowych (np. wcześniejsze spłaty, prolongaty, opcje kupna lub podobne) oraz oczekiwane straty kredytowe.
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| Description of accounting policy for impairment of non-financial assets [text block] |
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| Description of accounting policy for issued capital [text block] |
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| Description of accounting policy for leases [text block] |
e)
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| Description of accounting policy for measuring inventories [text block] |
d)
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| Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block] |
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| Description of accounting policy for intangible assets other than goodwill [text block] |
b)
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| Description of accounting policy for interest income and expense [text block] |
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| Description of accounting policy for investment in associates [text block] |
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| Description of accounting policy for investments in joint ventures [text block] |
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| Description of accounting policy for investment property [text block] |
d)
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| Description of accounting policy for offsetting of financial instruments [text block] |
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| Description of accounting policy for property, plant and equipment [text block] |
a)
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| Description of accounting policy for provisions [text block] |
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| Description of accounting policy for reclassification of financial instruments [text block] |
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| Description of accounting policy for research and development expense [text block] |
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| Description of accounting policy for segment reporting [text block] |
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| Description of accounting policy for trade and other payables [text block] |
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| Description of accounting policy for trade and other receivables [text block] |
e)
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| Description of accounting policy for transactions with non-controlling interests [text block] |
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| Description of accounting policy for transactions with related parties [text block] |
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| Description of accounting policy for treasury shares [text block] |
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| Description of accounting policy for warrants [text block] |
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