[817000] Notes - Business combinations

Arc namepresentationArc
Arc rolehttp://www.xbrl.org/2003/arcrole/parent-child
Link rolehttp://xbrl.ifrs.org/role/ifrs/ifrs_3_2021-03-24_role-817000
ConceptOrder
ifrs-full:DisclosureOfBusinessCombinationsExplanatory
ifrs-full:DescriptionOfNatureAndFinancialEffectOfBusinessCombinationsDuringPeriod
10.0
ifrs-full:DescriptionOfNatureAndFinancialEffectOfBusinessCombinationsAfterReportingPeriodBeforeStatementsAuthorisedForIssue
20.0
ifrs-full:ExplanationOfFinancialEffectOfAdjustmentsRelatedToBusinessCombinations
30.0
ifrs-full:AdditionalInformationAboutNatureAndFinancialEffectOfBusinessCombination
40.0
ifrs-full:DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory
50.0
ifrs-full:DisclosureOfBusinessCombinationsAbstract
10.0
ifrs-full:DisclosureOfBusinessCombinationsTable
10.0
ifrs-full:BusinessCombinationsAxis
10.0
ifrs-full:EntitysTotalForBusinessCombinationsMember
10.0
ifrs-full:BusinessCombinationsMember
10.0
ifrs-full:AggregatedIndividuallyImmaterialBusinessCombinationsMember
10.0
ifrs-full:DisclosureOfBusinessCombinationsLineItems
20.0
ifrs-full:NameOfAcquiree
10.0
ifrs-full:DescriptionOfAcquiree
20.0
ifrs-full:DateOfAcquisition2013
30.0
ifrs-full:PercentageOfVotingEquityInterestsAcquired
40.0
ifrs-full:DescriptionOfPrimaryReasonsForBusinessCombination
50.0
ifrs-full:DescriptionOfHowAcquirerObtainedControlOfAcquiree
60.0
ifrs-full:DescriptionOfFactorsThatMakeUpGoodwillRecognised
70.0
ifrs-full:AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract
80.0
ifrs-full:CashTransferred
10.0
ifrs-full:OtherTangibleOrIntangibleAssetsTransferred
20.0
ifrs-full:LiabilitiesIncurred
30.0
ifrs-full:EquityInterestsOfAcquirer
40.0
ifrs-full:NumberOfInstrumentsOrInterestsIssuedOrIssuable
10.0
ifrs-full:MethodOfDeterminingFairValueOfInstrumentsOrInterests
20.0
ifrs-full:AcquisitiondateFairValueOfTotalConsiderationTransferred
50.0
ifrs-full:ContingentConsiderationRecognisedAsOfAcquisitionDate
90.0
ifrs-full:IndemnificationAssetsRecognisedAsOfAcquisitionDate
100.0
ifrs-full:DescriptionOfArrangementForContingentConsiderationArrangementsAndIndemnificationAssets
110.0
ifrs-full:DescriptionOfBasisForDeterminingAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssets
120.0
ifrs-full:DescriptionOfEstimateOfRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssets
130.0
ifrs-full:DescriptionOfExplanationOfFactAndReasonsWhyRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssetsCannotBeEstimated
140.0
ifrs-full:ExplanationOfFactThatMaximumAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssetsIsUnlimited
150.0
ifrs-full:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract
160.0
ifrs-full:FinancialAssetsRecognisedAsOfAcquisitionDate
10.0
ifrs-full:InventoryRecognisedAsOfAcquisitionDate
20.0
ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
30.0
ifrs-full:IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate
40.0
ifrs-full:CustomerrelatedIntangibleAssetsRecognisedAsOfAcquisitionDate
10.0
ifrs-full:TechnologybasedIntangibleAssetsRecognisedAsOfAcquisitionDate
20.0
ifrs-full:FinancialLiabilitiesRecognisedAsOfAcquisitionDate
50.0
ifrs-full:ContingentLiabilitiesRecognisedAsOfAcquisitionDate
60.0
ifrs-full:IdentifiableAssetsAcquiredLiabilitiesAssumed
70.0
ifrs-full:AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract
170.0
ifrs-full:NoncurrentAssetsRecognisedAsOfAcquisitionDate
10.0
ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate
20.0
ifrs-full:NoncurrentLiabilitiesRecognisedAsOfAcquisitionDate
30.0
ifrs-full:CurrentLiabilitiesRecognisedAsOfAcquisitionDate
40.0
ifrs-full:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate
50.0
ifrs-full:DeferredTaxAssetsRecognisedAsOfAcquisitionDate
60.0
ifrs-full:DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate
70.0
ifrs-full:BorrowingsRecognisedAsOfAcquisitionDate
80.0
ifrs-full:DeferredIncomeIncludingContractLiabilitiesRecognisedAsOfAcquisitionDateAbstract
90.0
ifrs-full:ContractLiabilitiesRecognisedAsOfAcquisitionDate
10.0
ifrs-full:DeferredIncomeOtherThanContractLiabilitiesRecognisedAsOfAcquisitionDate
20.0
ifrs-full:DeferredIncomeIncludingContractLiabilitiesRecognisedAsOfAcquisitionDate
30.0
ifrs-full:CashAndCashEquivalentsRecognisedAsOfAcquisitionDate
100.0
ifrs-full:GoodwillRecognisedAsOfAcquisitionDate
180.0
ifrs-full:GoodwillExpectedDeductibleForTaxPurposes
190.0
ifrs-full:GainRecognisedInBargainPurchaseTransaction
200.0
ifrs-full:ExplanationOfAmountOfAnyGainRecognisedAndLineItemInStatementOfComprehensiveIncomeInWhichGainIsRecognisedInBargainPurchase
210.0
ifrs-full:DescriptionOfReasonsWhyTransactionResultedInGainInBargainPurchase
220.0
ifrs-full:NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate
230.0
ifrs-full:DescriptionOfMeasurementBasisForNoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate
240.0
ifrs-full:DescriptionOfValuationTechniquesAndKeyModelInputsUsedForDeterminingNoncontrollingInterestInAnAcquireeMeasuredAtFairValue
250.0
ifrs-full:AcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDate
260.0
ifrs-full:GainLossRecognisedAsResultOfRemeasuringToFairValueEquityInterestInAcquireeHeldByAcquirerBeforeBusinessCombination
270.0
ifrs-full:DescriptionOfLineItemInStatementOfComprehensiveIncomeInWhichGainOrLossAsResultOfRemeasuringToFairValueEquityInterestIsRecognised
280.0
290.0
300.0
310.0
320.0
ifrs-full:DisclosureOfFactAndExplanationWhyDisclosureOfInformationForEachBusinessCombinationIsImpracticable
330.0
ifrs-full:DescriptionOfReasonsWhyInitialAccountingForBusinessCombinationIsIncomplete
340.0
ifrs-full:DescriptionOfAmountsOfAssetsLiabilitiesEquityInterestsOrItemsOfConsiderationForWhichInitialAccountingIsIncomplete
350.0
ifrs-full:DescriptionOfNatureAndAmountOfAnyMeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration
360.0
ifrs-full:MeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration
370.0
ifrs-full:IncreaseDecreaseInContingentConsiderationAssetLiability
380.0
ifrs-full:ExplanationOfAnyChangesInRecognisedAmountsOfContingentConsideration
390.0
ifrs-full:ExplanationOfAnyChangesInRangeOfOutcomesUndiscountedAndReasonsForThoseChangesForContingentConsideration
400.0
ifrs-full:DescriptionOfValuationTechniquesAndKeyModelInputsUsedToMeasureContingentConsideration
410.0
420.0
430.0
ifrs-full:DisclosureOfReconciliationOfChangesInGoodwillExplanatory
60.0
ifrs-full:DisclosureOfReconciliationOfChangesInGoodwillAbstract
10.0
ifrs-full:DisclosureOfReconciliationOfChangesInGoodwillTable
10.0
ifrs-full:BusinessCombinationsAxis
10.0
ifrs-full:EntitysTotalForBusinessCombinationsMember
10.0
ifrs-full:BusinessCombinationsMember
10.0
ifrs-full:AggregatedIndividuallyImmaterialBusinessCombinationsMember
10.0
ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
20.0
ifrs-full:CarryingAmountMember
10.0
ifrs-full:GrossCarryingAmountMember
10.0
ifrs-full:AccumulatedImpairmentMember
20.0
ifrs-full:DisclosureOfReconciliationOfChangesInGoodwillLineItems
20.0
ifrs-full:ReconciliationOfChangesInGoodwillAbstract
10.0
ifrs-full:Goodwill
10.0
ifrs-full:ChangesInGoodwillAbstract
20.0
ifrs-full:AdditionalRecognitionGoodwill
10.0
ifrs-full:SubsequentRecognitionOfDeferredTaxAssetsGoodwill
20.0
ifrs-full:DecreaseThroughClassifiedAsHeldForSaleGoodwill
30.0
ifrs-full:GoodwillDerecognisedWithoutHavingPreviouslyBeenIncludedInDisposalGroupClassifiedAsHeldForSale
40.0
ifrs-full:ImpairmentLossRecognisedInProfitOrLossGoodwill
50.0
ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesGoodwill
60.0
ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesGoodwill
70.0
ifrs-full:ChangesInGoodwill
80.0
ifrs-full:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationExplanatory
70.0
ifrs-full:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAbstract
10.0
ifrs-full:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationTable
10.0
ifrs-full:BusinessCombinationsAxis
10.0
ifrs-full:EntitysTotalForBusinessCombinationsMember
10.0
ifrs-full:BusinessCombinationsMember
10.0
ifrs-full:AggregatedIndividuallyImmaterialBusinessCombinationsMember
10.0
ifrs-full:TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAxis
20.0
ifrs-full:TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationMember
10.0
ifrs-full:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItems
20.0
ifrs-full:ExplanationOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
10.0
ifrs-full:DescriptionOfAccountingForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
20.0
ifrs-full:AmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
30.0
ifrs-full:AcquisitionrelatedCostsForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
10.0
ifrs-full:AcquisitionrelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
10.0
ifrs-full:IssueCostsNotRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
20.0
ifrs-full:DescriptionOfLineItemsInFinancialStatementsForAmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
40.0
ifrs-full:DescriptionOfLineItemsForAcquisitionRelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
50.0
ifrs-full:MethodUsedToDetermineSettlementAmountForPreexistingRelationshipForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
60.0
ifrs-full:DescriptionOfHowIssueCostsNotRecognisedAsExpenseWereRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
70.0
ifrs-full:DisclosureOfAcquiredReceivablesExplanatory
80.0
ifrs-full:DisclosureOfAcquiredReceivablesAbstract
10.0
ifrs-full:DisclosureOfAcquiredReceivablesTable
10.0
ifrs-full:BusinessCombinationsAxis
10.0
ifrs-full:EntitysTotalForBusinessCombinationsMember
10.0
ifrs-full:BusinessCombinationsMember
10.0
ifrs-full:AggregatedIndividuallyImmaterialBusinessCombinationsMember
10.0
ifrs-full:ClassesOfAcquiredReceivablesAxis
20.0
ifrs-full:ClassesOfAcquiredReceivablesMember
10.0
ifrs-full:LoansAcquiredInBusinessCombinationMember
10.0
ifrs-full:DirectFinanceLeasesAcquiredInBusinessCombinationMember
20.0
ifrs-full:DisclosureOfAcquiredReceivablesLineItems
20.0
ifrs-full:FairValueOfAcquiredReceivables
10.0
ifrs-full:GrossContractualAmountsReceivableForAcquiredReceivables
20.0
ifrs-full:BestEstimateAtAcquisitionDateOfContractualCashFlowsNotExpectedToBeCollectedForAcquiredReceivables
30.0
ifrs-full:DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory
90.0
ifrs-full:DisclosureOfContingentLiabilitiesInBusinessCombinationAbstract
10.0
ifrs-full:DisclosureOfContingentLiabilitiesInBusinessCombinationTable
10.0
ifrs-full:BusinessCombinationsAxis
10.0
ifrs-full:EntitysTotalForBusinessCombinationsMember
10.0
ifrs-full:BusinessCombinationsMember
10.0
ifrs-full:AggregatedIndividuallyImmaterialBusinessCombinationsMember
10.0
ifrs-full:ClassesOfContingentLiabilitiesAxis
20.0
ifrs-full:ContingentLiabilitiesMember
10.0
ifrs-full:WarrantyContingentLiabilityMember
10.0
ifrs-full:RestructuringContingentLiabilityMember
20.0
ifrs-full:LegalProceedingsContingentLiabilityMember
30.0
ifrs-full:OnerousContractsContingentLiabilityMember
40.0
ifrs-full:ContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMember
50.0
ifrs-full:ContingentLiabilitiesOfJointVentureMember
60.0
ifrs-full:ShareOfContingentLiabilitiesOfAssociatesMember
70.0
ifrs-full:OtherContingentLiabilitiesMember
80.0
ifrs-full:ItemsOfContingentLiabilitiesAxis
30.0
ifrs-full:ItemsOfContingentLiabilitiesMember
10.0
ifrs-full:DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems
20.0
ifrs-full:DescriptionOfNatureOfObligationContingentLiabilitiesInBusinessCombination
10.0
ifrs-full:DescriptionOfExpectedTimingOfOutflowsContingentLiabilitiesInBusinessCombination
20.0
ifrs-full:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilitiesInBusinessCombination
30.0
ifrs-full:DescriptionOfMajorAssumptionsMadeConcerningFutureEventsContingentLiabilitiesInBusinessCombination
40.0
ifrs-full:ExpectedReimbursementContingentLiabilitiesInBusinessCombination
50.0
ifrs-full:AssetRecognisedForExpectedReimbursementContingentLiabilitiesInBusinessCombination
60.0
ifrs-full:ExplanationOfEstimatedFinancialEffectContingentLiabilitiesInBusinessCombination
70.0
ifrs-full:EstimatedFinancialEffectContingentLiabilitiesInBusinessCombination
80.0
ifrs-full:ExplanationOfPossibilityOfReimbursementContingentLiabilitiesInBusinessCombination
90.0
ifrs-full:DescriptionOfReasonsWhyLiabilityCannotBeMeasuredReliably
100.0
ifrs-full:ReconciliationOfChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract
110.0
ifrs-full:ContingentLiabilitiesRecognisedInBusinessCombination
10.0
ifrs-full:ChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract
20.0
ifrs-full:AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationAbstract
10.0
ifrs-full:NewLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination
10.0
ifrs-full:IncreaseDecreaseInExistingLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination
20.0
ifrs-full:AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination
30.0
ifrs-full:SettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination
20.0
ifrs-full:ReversedUnsettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination
30.0
ifrs-full:IncreaseThroughAdjustmentsArisingFromPassageOfTimeContingentLiabilitiesRecognisedInBusinessCombination
40.0
ifrs-full:IncreaseDecreaseThroughChangeInDiscountRateContingentLiabilitiesRecognisedInBusinessCombination
50.0
ifrs-full:IncreaseDecreaseInContingentLiabilitiesRecognisedInBusinessCombination
60.0
100.0