Disclosure Of Material Accounting Policy Information [Text Block]
| Concept |
2022-11-01 to 2023-10-31 |
|---|---|
| Disclosure of material accounting policy information [text block] | — |
| Description of accounting policy for available-for-sale financial assets [text block] |
If assets available for sale caused a decrease in fair value recognized directly in equity and if objective reasons exist that
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| Description of accounting policy for borrowing costs [text block] |
iv.
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| Description of accounting policy for business combinations and goodwill [text block] |
vi.
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| Description of accounting policy for construction in progress [text block] |
Cost includes expenditures that are directly
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| Description of accounting policy for customer loyalty programmes [text block] |
Since 2012 the Group has been running a loyalty program for its clients
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| Description of accounting policy for deferred income tax [text block] |
The amount of deferred tax is based on the expected method of realization or settlement of the carrying amount of assets
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| Description of accounting policy for depreciation expense [text block] |
Right-of-use assets are depreciated on a straight-line basis over the shorter of the lease term
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| Description of accounting policy for derecognition of financial instruments [text block] |
v.
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| Description of accounting policy for determining components of cash and cash equivalents [text block] |
(i)
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| Description of accounting policy for discounts and rebates [text block] |
Revenues from services rendered do not include value added tax. They are also net of discounts and rebates (rebates,
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| Description of accounting policy for dividends [text block] |
(v)
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| Description of accounting policy for employee benefits [text block] |
i.
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| Description of accounting policy for fair value measurement [text block] |
i.
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| Description of accounting policy for finance costs [text block] |
(r)
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| Description of accounting policy for financial liabilities [text block] |
(y)
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| Description of accounting policy for foreign currency translation [text block] |
(h)
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| Description of accounting policy for functional currency [text block] |
Items included in the financial statements of the Group are measured using the currency of the primary economic
|
| Description of accounting policy for government grants [text block] |
(p)
|
| Description of accounting policy for hedging [text block] |
Derivative financial instruments and hedge accounting
|
| Description of accounting policy for held-to-maturity investments [text block] |
iii.
|
| Description of accounting policy for impairment of assets [text block] |
vi.
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| Description of accounting policy for impairment of non-financial assets [text block] |
(l)
|
| Description of accounting policy for income tax [text block] |
(s)
|
| Description of accounting policy for leases [text block] |
(e)
|
| Description of accounting policy for measuring inventories [text block] |
(j)
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| Description of accounting policy for intangible assets and goodwill [text block] |
Goodwill is measured as the excess of the sum of the consideration transferred, the amount of any non-controlling interests
|
| Description of accounting policy for intangible assets other than goodwill [text block] |
Intangible assets acquired in a business combination are recognised at fair value on the acquisition date if the intangible
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| Description of accounting policy for investment in associates [text block] |
ii.
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| Description of accounting policy for investments in joint ventures [text block] |
iii.
|
| Description of accounting policy for investment property [text block] |
(o)
|
| Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block] |
(w)
|
| Description of accounting policy for offsetting of financial instruments [text block] |
(k)
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| Description of accounting policy for property, plant and equipment [text block] |
(m)
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| Description of accounting policy for provisions [text block] |
(q)
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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] |
(f)
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| Description of accounting policy for recognition of revenue [text block] |
(u)
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| Description of accounting policy for repairs and maintenance [text block] |
ii.
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| Description of accounting policy for segment reporting [text block] |
(x)
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| Description of accounting policy for subsidiaries [text block] |
i.
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| Description of accounting policy for trade and other payables [text block] |
(t)
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| Description of accounting policy for trade and other receivables [text block] |
The classification of financial assets at initial recognition depends on the financial asset’s contractual cash flow
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