| Related parties [member] | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| This member stands for related parties. Related parties are persons or entities that are related to the entity that is preparing its financial statements (the reporting entity). (a) A person or a close member of that person’s family is related to a reporting entity if that person: (i) has control or joint control over the reporting entity; (ii) has significant influence over the reporting entity; or (iii) is a member of the key management personnel of the reporting entity or of a parent of the reporting entity. (b) An entity is related to a reporting entity if any of the following conditions applies: (i) The entity and the reporting entity are members of the same group (which means that each parent, subsidiary and fellow subsidiary is related to the others). (ii) One entity is an associate or joint venture of the other entity (or an associate or joint venture of a member of a group of which the other entity is a member). (iii) Both entities are joint ventures of the same third party. (iv) One entity is a joint venture of a third entity and the other entity is an associate of the third entity. (v) The entity is a post-employment benefit plan for the benefit of employees of either the reporting entity or an entity related to the reporting entity. If the reporting entity is itself such a plan, the sponsoring employers are also related to the reporting entity. (vi) The entity is controlled or jointly controlled by a person identified in (a). (vii) A person identified in (a)(i) has significant influence over the entity or is a member of the key management personnel of the entity (or of a parent of the entity). (viii) The entity, or any member of a group of which it is a part, provides key management personnel services to the reporting entity or to the parent of the reporting entity. [Refer: Joint ventures [member]; Key management personnel of entity or parent [member]] | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Partijiet relatati [member] | mt | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Dan il-membru jirrappreżenta l-partijiet relatati. Partijiet relatati huma persuni jew entitajiet li huma relatati mal-entità li qed tħejji r-rapporti finanzjarji tagħha (l-entità li tirrapporta). (a) Persuna jew membru qarib tal-familja ta’ dik il-persuna tkun relatata ma’ entità li tirrapporta jekk dik il-persuna: (i) ikollha kontroll jew kontroll konġunt fuq l-entità li tirrapporta; (ii) ikollha influwenza sinifikanti fuq l-entità li tirrapporta; jew (iii) tkun tagħmel parti mill-membri kruċjali tal-maniġment tal-entità li tirrapporta jew ta’ kumpanija prinċipali tal-entità li tirrapporta. (b) Entità tkun relatata ma’ entità li tirrapporta jekk tapplika kwalunkwe waħda mill-kundizzjonijiet li ġejjin: (i) L-entità u l-entità li tirrapporta jkunu membri tal-istess grupp (li tfisser li kull kumpanija prinċipali, sussidjarja u sussidjarja sieħba tkun relatata mal-oħrajn). (ii) Entità waħda tkun kumpanija assoċjata jew impriża konġunta tal-entità l-oħra (jew kumpanija assoċjata jew impriża koġunta ta’ membru ta’ grupp li tiegħu l-entità l-oħra tkun membru). (iii) Iż-żewġ entitajiet ikunu impriżi konġunti tal-istess parti terza. (iv) Entità waħda tkun impriża konġunta ta’ entità terza u l-entità l-oħra tkun kumpanija assoċjata tal-entità terza. (v) L-entità tkun pjan ta’ benefiċċji ta’ wara l-impjieg għall-benefiċċju tal-impjegati tal-entità li tirrapporta jew ta’ xi entità relatata mal-entità li tirrapporta. Jekk l-entità li tirrapporta tkun hija stess pjan bħal dan, l-impjegaturi li jisponsorjaw ikunu wkoll relatati mal-entità li tirrapporta. (vi) L-entità tkun ikkontrollata unikament jew b’mod konġunt minn persuna identifikata f’(a). (vii) Persuna identifikata f’(a)(i) ikollha influwenza sinifikanti fuq l-entità jew tagħmel parti mill-membri kruċjali tal-maniġment tal-entità (jew ta’ kumpanija prinċipali tal-entità). (viii) L-entità, jew kwalunkwe membru ta’ grupp li tifforma parti minnu, tipprovdi servizzi tal-membri kruċjali tal-maniġment lill-entità li tirrapporta jew lill-kumpanija prinċipali tal-entità li tirrapporta. [Refer: Impriżi konġunti [member]; Membri kruċjali tal-maniġment ta’ entità jew kumpanija prinċipali [member]] | mt | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
Index