Arc name | presentationArc |
---|---|
Arc role | http://www.xbrl.org/2003/arcrole/parent-child |
Link role | http://xbrl.ifrs.org/role/ifrs/ifrs_3_2021-03-24_role-817000 |
Concept | Order |
---|---|
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 |
ifrs-full:RevenueOfAcquiree | 290.0 |
ifrs-full:ProfitLossOfAcquiree | 300.0 |
ifrs-full:RevenueOfCombinedEntity | 310.0 |
ifrs-full:ProfitLossOfCombinedEntity | 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 |
ifrs-full:GainLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination | 420.0 |
ifrs-full:ExplanationOfGainOrLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination | 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 |
ifrs-full:ExplanationWhichDisclosuresCouldNotBeMadeAndReasonsWhyTheyCannotBeMadeIfInitialAccountingForBusinessCombinationIsIncomplete | 100.0 |