Disclosure Of Material Accounting Policy Information [Text Block]

Ciech S.A. - Filing #6182952

Concept	2022-01-01 to 2022-12-31
Disclosure of material accounting policy information [text block]	—
Description of accounting policy for borrowing costs [text block]	Borrowing costs
Description of accounting policy for borrowings [text block]	Accounting policy
Description of accounting policy for business combinations [text block]	Basis of consolidation
Description of accounting policy for cash flows [text block]
Description of accounting policy for contingent liabilities and contingent assets [text block]	Accounting policy
Description of accounting policy for deferred income tax [text block]
Description of accounting policy for depreciation expense [text block]	Amortisation and depreciation
Description of accounting policy for derivative financial instruments [text block]
Description of accounting policy for derivative financial instruments and hedging [text block]	Accounting policy
Description of accounting policy for determining components of cash and cash equivalents [text block]
Description of accounting policy for discontinued operations [text block]
Description of accounting policy for discounts and rebates [text block]
Description of accounting policy for dividends [text block]
Description of accounting policy for earnings per share [text block]	Accounting policy
Description of accounting policy for emission rights [text block]
Description of accounting policy for employee benefits [text block]	Accounting policy
Description of accounting policy for environment related expense [text block]
Description of accounting policy for expenses [text block]
Description of accounting policy for fair value measurement [text block]
Description of accounting policy for finance costs [text block]
Description of accounting policy for finance income and costs [text block]	Accounting policy, judgements and estimates
Description of accounting policy for financial assets [text block]	Accounting policy
Description of accounting policy for financial instruments at fair value through profit or loss [text block]	Accounting policy
Description of accounting policy for financial liabilities [text block]
Description of accounting policy for foreign currency translation [text block]
Description of accounting policy for functional currency [text block]
Description of accounting policy for goodwill [text block]	Goodwill
Description of accounting policy for government grants [text block]	Subsidies
Description of accounting policy for impairment of financial assets [text block]
Description of accounting policy for impairment of non-financial assets [text block]	Impairment of non-financial assets
Description of accounting policy for income tax [text block]	Accounting policy
Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block]	Factoring
Description of accounting policy for investments other than investments accounted for using equity method [text block]	are stated at purchase price less any impairment losses.
Description of accounting policy for issued capital [text block]
Description of accounting policy for leases [text block]	Accounting policy
Description of accounting policy for loans and receivables [text block]
Description of accounting policy for measuring inventories [text block]	Accounting policy
Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block]	Accounting policy
Description of accounting policy for intangible assets other than goodwill [text block]	Other intangible assets
Description of accounting policy for investment in associates [text block]
Description of accounting policy for investment property [text block]
Description of accounting policy for property, plant and equipment [text block]	Own property, plant and equipment
Description of accounting policy for provisions [text block]
Description of accounting policy for recognition of revenue [text block]	Accounting policy
Description of accounting policy for repairs and maintenance [text block]	Subsequent expenditure
Description of accounting policy for research and development expense [text block]
Description of accounting policy for segment reporting [text block]
Description of accounting policy for subsidiaries [text block]
Description of accounting policy for termination benefits [text block]
Description of accounting policy for trade and other payables [text block]	Accounting policy
Description of accounting policy for trade and other receivables [text block]	Accounting policy
Description of accounting policy for transactions with non-controlling interests [text block]
Description of accounting policy for transactions with related parties [text block]