Disclosure Of Material Accounting Policy Information [Text Block]
| Concept |
2024-01-01 to 2024-12-31 |
|---|---|
| Disclosure of material accounting policy information [text block] |
2.2. MATERIAL ACCOUNTING POLICIES
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| Description of accounting policy for business combinations and goodwill [text block] |
Business combinations
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| Description of accounting policy for cash flows [text block] |
The Consolidated sta
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| Description of accounting policy for contingent liabilities and contingent assets [text block] |
l)
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| Description of accounting policy for customer acquisition costs [text block] |
Subscriber acquisition costs
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| Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block] |
Decommissioning provision
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| Description of accounting policy for deferred income tax [text block] |
Deferred tax
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| Description of accounting policy for depreciation expense [text block] |
Depreciation
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| Description of accounting policy for derecognition of financial instruments [text block] |
Derecognition
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| Description of accounting policy for derivative financial instruments [text block] |
(3) Derivative financial instruments
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| Description of accounting policy for determining components of cash and cash equivalents [text block] |
Cash and cash equivalents
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| Description of accounting policy for dividends [text block] |
r) Dividends
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| Description of accounting policy for earnings per share [text block] |
Earnings per share
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| Description of accounting policy for employee benefits [text block] |
i) Employee benefits
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| Description of accounting policy for finance costs [text block] |
Finance expense comprises interest expense on borrowings, lease liabilities, unwinding of the discount on provisions and deferred consideration, losses on derivative financial instruments that are recognised in profit or loss Unamortised borrowing fees are expensed upon termination of related borrowings.
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| Description of accounting policy for finance income and costs [text block] |
n) Finance income and finance expense
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| Description of accounting policy for financial assets [text block] |
(1) Financial assets
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| Description of accounting policy for financial instruments [text block] |
e) Financial instruments
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| Description of accounting policy for financial instruments at fair value through profit or loss [text block] |
Financial assets at amortised cost (debt instruments)
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| Description of accounting policy for financial liabilities [text block] |
(2) Financial liabilities
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| Description of accounting policy for foreign currency translation [text block] |
b) Foreign currency
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| Description of accounting policy for functional currency [text block] |
(e) Functional and presentation currency
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| Description of accounting policy for goodwill [text block] |
Goodwill
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| Description of accounting policy for government grants [text block] |
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| Description of accounting policy for impairment of financial assets [text block] |
Financial assets
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| Description of accounting policy for impairment of non-financial assets [text block] |
g) Impairment
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| Description of accounting policy for income tax [text block] |
p) Income tax
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| Description of accounting policy for issued capital [text block] |
f) Share capital
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| Description of accounting policy for leases [text block] |
k) Leases
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| Description of accounting policy for measuring inventories [text block] |
h) Inventories
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| Description of accounting policy for intangible assets other than goodwill [text block] |
d) Intangible assets, goodwill, programming assets and subscriber acquisition costs
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| Description of accounting policy for interest income and expense [text block] |
Interest income is recognised as it accrues in profit or loss, using the effective interest method. Dividend income is recognised in profit or loss on the date that the Group’s right to receive payment is established, which in the case of quoted securities is normally the ex-dividend date.
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| Description of accounting policy for investment in associates [text block] |
Interests in equity-accounted investees
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| Description of accounting policy for investment property [text block] |
Investment property
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| Description of accounting policy for offsetting of financial instruments [text block] |
Offsetting
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| Description of accounting policy for programming assets [text block] |
Programme assets
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| Description of accounting policy for property, plant and equipment [text block] |
c) Property, plant and equipment
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| Description of accounting policy for provisions [text block] |
j) Provisions
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| Description of accounting policy for recognition of revenue [text block] |
m) Revenue and other income
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| Description of accounting policy for segment reporting [text block] |
s) Segment reporting
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| Description of accounting policy for share-based payment transactions [text block] |
q) Share-based payment transactions
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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 receivables [text block] |
Trade receivables
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| Description of accounting policy for transactions with non-controlling interests [text block] |
Non-controlling interests (“NCI”)
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| Description of accounting policy for transactions with related parties [text block] |
o) Related parties
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| Description of accounting policy for treasury shares [text block] |
Repurchase, disposal and reissue of share capital (treasury shares)
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