| # | Reference | Concept Name |
|---|---|---|
| 1 | IFRS 3 IE72 | ifrs-full:IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate |
| 2 | IFRS 3 B64 | ifrs-full:BusinessCombinationsAxis |
| 3 | IFRS 3 B64 | ifrs-full:BusinessCombinationsMember |
| 4 | IFRS 3 B64 c | ifrs-full:DisclosureOfBusinessCombinationsExplanatory |
| 5 | IFRS 3 IE72 | ifrs-full:IdentifiableAssetsAcquiredLiabilitiesAssumed |
| 6 | IFRS 3 IE72 | ifrs-full:FinancialAssetsRecognisedAsOfAcquisitionDate |
| 7 | IFRS 3 B64 | ifrs-full:DisclosureOfBusinessCombinationsTable |
| 8 | IFRS 3 IE72 | ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate |
| 9 | IFRS 3 B64 | ifrs-full:EntitysTotalForBusinessCombinationsMember |
| 10 | IFRS 3 B66 | ifrs-full:ExplanationWhichDisclosuresCouldNotBeMadeAndReasonsWhyTheyCannotBeMadeIfInitialAccountingForBusinessCombinationIsIncomplete |
| 11 | IFRS 3 IE72 | ifrs-full:FinancialLiabilitiesRecognisedAsOfAcquisitionDate |
| 12 | IFRS 3 IE72 | ifrs-full:ContingentLiabilitiesRecognisedAsOfAcquisitionDate |
| 13 | IFRS 3 IE72 | ifrs-full:DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory |
| 14 | IFRS 3 B67 | ifrs-full:EntitysTotalForBusinessCombinationsMember |
| 15 | IFRS 3 B65 | ifrs-full:AggregatedIndividuallyImmaterialBusinessCombinationsMember |
| 16 | IFRS 3 IE72 | ifrs-full:InventoryRecognisedAsOfAcquisitionDate |
| 17 | IFRS 3 B64 a | ifrs-full:NameOfAcquiree |
| 18 | IFRS 3 B64 a | ifrs-full:DescriptionOfAcquiree |
| 19 | IFRS 3 B67 a i | ifrs-full:DescriptionOfReasonsWhyInitialAccountingForBusinessCombinationIsIncomplete |
| 20 | IFRS 3 B67 a ii | ifrs-full:DescriptionOfAmountsOfAssetsLiabilitiesEquityInterestsOrItemsOfConsiderationForWhichInitialAccountingIsIncomplete |
| 21 | IFRS 3 B67 a iii | ifrs-full:MeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration |
| 22 | IFRS 3 B67 a iii | ifrs-full:DescriptionOfNatureAndAmountOfAnyMeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration |
| 23 | IFRS 3 B64 b | ifrs-full:DateOfAcquisition2013 |
| 24 | IFRS 3 B67 b i | ifrs-full:IncreaseDecreaseInContingentConsiderationAssetLiability |
| 25 | IFRS 3 B67 b i | ifrs-full:ExplanationOfAnyChangesInRecognisedAmountsOfContingentConsideration |
| 26 | IFRS 3 B67 b ii | ifrs-full:ExplanationOfAnyChangesInRangeOfOutcomesUndiscountedAndReasonsForThoseChangesForContingentConsideration |
| 27 | IFRS 3 B67 b iii | ifrs-full:DescriptionOfValuationTechniquesAndKeyModelInputsUsedToMeasureContingentConsideration |
| 28 | IFRS 3 B67 c | ifrs-full:NewLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination |
| 29 | IFRS 3 B67 c | ifrs-full:ContingentLiabilitiesMember |
| 30 | IFRS 3 B67 c | ifrs-full:DescriptionOfNatureOfObligationContingentLiabilitiesInBusinessCombination |
| 31 | IFRS 3 B67 c | ifrs-full:ClassesOfContingentLiabilitiesAxis |
| 32 | IFRS 3 B67 c | ifrs-full:DescriptionOfExpectedTimingOfOutflowsContingentLiabilitiesInBusinessCombination |
| 33 | IFRS 3 B67 c | ifrs-full:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilitiesInBusinessCombination |
| 34 | IFRS 3 B64 c | ifrs-full:PercentageOfVotingEquityInterestsAcquired |
| 35 | IFRS 3 B67 c | ifrs-full:SettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination |
| 36 | IFRS 3 B67 c | ifrs-full:DescriptionOfMajorAssumptionsMadeConcerningFutureEventsContingentLiabilitiesInBusinessCombination |
| 37 | IFRS 3 B67 c | ifrs-full:ExpectedReimbursementContingentLiabilitiesInBusinessCombination |
| 38 | IFRS 3 B67 c | ifrs-full:IncreaseDecreaseInContingentLiabilitiesRecognisedInBusinessCombination |
| 39 | IFRS 3 B67 c | ifrs-full:IncreaseDecreaseThroughChangeInDiscountRateContingentLiabilitiesRecognisedInBusinessCombination |
| 40 | IFRS 3 B67 c | ifrs-full:IncreaseThroughAdjustmentsArisingFromPassageOfTimeContingentLiabilitiesRecognisedInBusinessCombination |
| 41 | IFRS 3 B67 c | ifrs-full:ReversedUnsettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination |
| 42 | IFRS 3 B67 c | ifrs-full:AssetRecognisedForExpectedReimbursementContingentLiabilitiesInBusinessCombination |
| 43 | IFRS 3 B67 c | ifrs-full:ContingentLiabilitiesRecognisedInBusinessCombination |
| 44 | IFRS 3 B67 c | ifrs-full:DisclosureOfContingentLiabilitiesInBusinessCombinationTable |
| 45 | IFRS 3 B67 c | ifrs-full:IncreaseDecreaseInExistingLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination |
| 46 | IFRS 3 B67 c | ifrs-full:AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination |
| 47 | IFRS 3 B67 d | ifrs-full:GrossCarryingAmountMember |
| 48 | IFRS 3 B67 d | ifrs-full:DisclosureOfReconciliationOfChangesInGoodwillTable |
| 49 | IFRS 3 B64 d | ifrs-full:DescriptionOfPrimaryReasonsForBusinessCombination |
| 50 | IFRS 3 B64 d | ifrs-full:DescriptionOfHowAcquirerObtainedControlOfAcquiree |
| 51 | IFRS 3 B67 d | ifrs-full:CarryingAmountMember |
| 52 | IFRS 3 B67 d | ifrs-full:Goodwill |
| 53 | IFRS 3 B67 d | ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis |
| 54 | IFRS 3 B67 d | ifrs-full:ChangesInGoodwill |
| 55 | IFRS 3 B67 d | ifrs-full:DisclosureOfReconciliationOfChangesInGoodwillExplanatory |
| 56 | IFRS 3 B67 d | ifrs-full:AccumulatedImpairmentMember |
| 57 | IFRS 3 B67 d ii | ifrs-full:AdditionalRecognitionGoodwill |
| 58 | IFRS 3 B67 d iii | ifrs-full:SubsequentRecognitionOfDeferredTaxAssetsGoodwill |
| 59 | IFRS 3 B67 d iv | ifrs-full:GoodwillDerecognisedWithoutHavingPreviouslyBeenIncludedInDisposalGroupClassifiedAsHeldForSale |
| 60 | IFRS 3 B67 d iv | ifrs-full:DecreaseThroughClassifiedAsHeldForSaleGoodwill |
| 61 | IFRS 3 B67 d v | ifrs-full:ImpairmentLossRecognisedInProfitOrLossGoodwill |
| 62 | IFRS 3 B67 d vi | ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesGoodwill |
| 63 | IFRS 3 B67 d vii | ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesGoodwill |
| 64 | IFRS 3 B67 e | ifrs-full:GainLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination |
| 65 | IFRS 3 B67 e | ifrs-full:ExplanationOfGainOrLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination |
| 66 | IFRS 3 B64 e | ifrs-full:DescriptionOfFactorsThatMakeUpGoodwillRecognised |
| 67 | IFRS 3 B64 f | ifrs-full:AcquisitiondateFairValueOfTotalConsiderationTransferred |
| 68 | IFRS 3 B64 f i | ifrs-full:CashTransferred |
| 69 | IFRS 3 B64 f ii | ifrs-full:OtherTangibleOrIntangibleAssetsTransferred |
| 70 | IFRS 3 B64 f iii | ifrs-full:LiabilitiesIncurred |
| 71 | IFRS 3 B64 f iv | ifrs-full:MethodOfDeterminingFairValueOfInstrumentsOrInterests |
| 72 | IFRS 3 B64 f iv | ifrs-full:EquityInterestsOfAcquirer |
| 73 | IFRS 3 B64 f iv | ifrs-full:NumberOfInstrumentsOrInterestsIssuedOrIssuable |
| 74 | IFRS 3 B64 g i | ifrs-full:ContingentConsiderationArrangementsAndIndemnificationAssetsRecognisedAsOfAcquisitionDate |
| 75 | IFRS 3 B64 g ii | ifrs-full:DescriptionOfBasisForDeterminingAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssets |
| 76 | IFRS 3 B64 g ii | ifrs-full:DescriptionOfArrangementForContingentConsiderationArrangementsAndIndemnificationAssets |
| 77 | IFRS 3 B64 g iii | ifrs-full:DescriptionOfExplanationOfFactAndReasonsWhyRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssetsCannotBeEstimated |
| 78 | IFRS 3 B64 g iii | ifrs-full:DescriptionOfEstimateOfRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssets |
| 79 | IFRS 3 B64 g iii | ifrs-full:ExplanationOfFactThatMaximumAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssetsIsUnlimited |
| 80 | IFRS 3 B64 h | ifrs-full:ClassesOfAcquiredReceivablesAxis |
| 81 | IFRS 3 B64 h | ifrs-full:DirectFinanceLeasesAcquiredInBusinessCombinationMember |
| 82 | IFRS 3 B64 h | ifrs-full:LoansAcquiredInBusinessCombinationMember |
| 83 | IFRS 3 B64 h | ifrs-full:DisclosureOfAcquiredReceivablesExplanatory |
| 84 | IFRS 3 B64 h | ifrs-full:DisclosureOfAcquiredReceivablesTable |
| 85 | IFRS 3 B64 h | ifrs-full:ClassesOfAcquiredReceivablesMember |
| 86 | IFRS 3 B64 h i | ifrs-full:FairValueOfAcquiredReceivables |
| 87 | IFRS 3 B64 h ii | ifrs-full:GrossContractualAmountsReceivableForAcquiredReceivables |
| 88 | IFRS 3 B64 h iii | ifrs-full:BestEstimateAtAcquisitionDateOfContractualCashFlowsNotExpectedToBeCollectedForAcquiredReceivables |
| 89 | IFRS 3 B64 i | ifrs-full:ContingentLiabilitiesRecognisedAsOfAcquisitionDate |
| 90 | IFRS 3 B64 i | ifrs-full:IdentifiableAssetsAcquiredLiabilitiesAssumed |
| 91 | IFRS 3 B64 i | ifrs-full:FinancialAssetsRecognisedAsOfAcquisitionDate |
| 92 | IFRS 3 B64 i | ifrs-full:InventoryRecognisedAsOfAcquisitionDate |
| 93 | IFRS 3 B64 i | ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate |
| 94 | IFRS 3 B64 i | ifrs-full:IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate |
| 95 | IFRS 3 B64 i | ifrs-full:FinancialLiabilitiesRecognisedAsOfAcquisitionDate |
| 96 | IFRS 3 B64 i | ifrs-full:NoncurrentAssetsRecognisedAsOfAcquisitionDate |
| 97 | IFRS 3 B64 i | ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate |
| 98 | IFRS 3 B64 i | ifrs-full:TechnologybasedIntangibleAssetsRecognisedAsOfAcquisitionDate |
| 99 | IFRS 3 B64 i | ifrs-full:CashAndCashEquivalentsRecognisedAsOfAcquisitionDate |
| 100 | IFRS 3 B64 i | ifrs-full:CustomerrelatedIntangibleAssetsRecognisedAsOfAcquisitionDate |
| 101 | IFRS 3 B64 i | ifrs-full:NoncurrentLiabilitiesRecognisedAsOfAcquisitionDate |
| 102 | IFRS 3 B64 i | ifrs-full:BorrowingsRecognisedAsOfAcquisitionDate |
| 103 | IFRS 3 B64 i | ifrs-full:DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate |
| 104 | IFRS 3 B64 i | ifrs-full:DeferredTaxAssetsRecognisedAsOfAcquisitionDate |
| 105 | IFRS 3 B64 i | ifrs-full:CurrentLiabilitiesRecognisedAsOfAcquisitionDate |
| 106 | IFRS 3 B64 i | ifrs-full:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate |
| 107 | IFRS 3 B64 i | ifrs-full:DeferredIncomeRecognisedAsOfAcquisitionDate |
| 108 | IFRS 3 B64 j | ifrs-full:ItemsOfContingentLiabilitiesMember |
| 109 | IFRS 3 B64 j | ifrs-full:DescriptionOfExpectedTimingOfOutflowsContingentLiabilitiesInBusinessCombination |
| 110 | IFRS 3 B64 j | ifrs-full:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilitiesInBusinessCombination |
| 111 | IFRS 3 B64 j | ifrs-full:DescriptionOfMajorAssumptionsMadeConcerningFutureEventsContingentLiabilitiesInBusinessCombination |
| 112 | IFRS 3 B64 j | ifrs-full:ExpectedReimbursementContingentLiabilitiesInBusinessCombination |
| 113 | IFRS 3 B64 j | ifrs-full:ItemsOfContingentLiabilitiesAxis |
| 114 | IFRS 3 B64 j | ifrs-full:DescriptionOfNatureOfObligationContingentLiabilitiesInBusinessCombination |
| 115 | IFRS 3 B64 j | ifrs-full:DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory |
| 116 | IFRS 3 B64 j | ifrs-full:DisclosureOfContingentLiabilitiesInBusinessCombinationTable |
| 117 | IFRS 3 B64 j | ifrs-full:AssetRecognisedForExpectedReimbursementContingentLiabilitiesInBusinessCombination |
| 118 | IFRS 3 B64 j i | ifrs-full:DescriptionOfNatureOfObligationContingentLiabilitiesInBusinessCombination |
| 119 | IFRS 3 B64 j i | ifrs-full:EstimatedFinancialEffectContingentLiabilitiesInBusinessCombination |
| 120 | IFRS 3 B64 j i | ifrs-full:ExplanationOfPossibilityOfReimbursementContingentLiabilitiesInBusinessCombination |
| 121 | IFRS 3 B64 j i | ifrs-full:ExplanationOfEstimatedFinancialEffectContingentLiabilitiesInBusinessCombination |
| 122 | IFRS 3 B64 j i | ifrs-full:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilitiesInBusinessCombination |
| 123 | IFRS 3 B64 j ii | ifrs-full:DescriptionOfReasonsWhyLiabilityCannotBeMeasuredReliably |
| 124 | IFRS 3 B64 k | ifrs-full:GoodwillExpectedDeductibleForTaxPurposes |
| 125 | IFRS 3 B64 l | ifrs-full:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationExplanatory |
| 126 | IFRS 3 B64 l | ifrs-full:TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationMember |
| 127 | IFRS 3 B64 l | ifrs-full:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationTable |
| 128 | IFRS 3 B64 l | ifrs-full:TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAxis |
| 129 | IFRS 3 B64 l | ifrs-full:ExplanationOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination |
| 130 | IFRS 3 B64 l i | ifrs-full:ExplanationOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination |
| 131 | IFRS 3 B64 l ii | ifrs-full:DescriptionOfAccountingForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination |
| 132 | IFRS 3 B64 l iii | ifrs-full:AmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination |
| 133 | IFRS 3 B64 l iii | ifrs-full:DescriptionOfLineItemsInFinancialStatementsForAmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination |
| 134 | IFRS 3 B64 l iv | ifrs-full:MethodUsedToDetermineSettlementAmountForPreexistingRelationshipForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination |
| 135 | IFRS 3 B64 m | ifrs-full:AcquisitionrelatedCostsForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination |
| 136 | IFRS 3 B64 m | ifrs-full:IssueCostsNotRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination |
| 137 | IFRS 3 B64 m | ifrs-full:AcquisitionrelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination |
| 138 | IFRS 3 B64 m | ifrs-full:DescriptionOfHowIssueCostsNotRecognisedAsExpenseWereRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination |
| 139 | IFRS 3 B64 m | ifrs-full:DescriptionOfLineItemsForAcquisitionRelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination |
| 140 | IFRS 3 B64 m | ifrs-full:ExplanationOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination |
| 141 | IFRS 3 B64 n i | ifrs-full:ExplanationOfAmountOfAnyGainRecognisedAndLineItemInStatementOfComprehensiveIncomeInWhichGainIsRecognisedInBargainPurchase |
| 142 | IFRS 3 B64 n i | ifrs-full:GainRecognisedInBargainPurchaseTransaction |
| 143 | IFRS 3 B64 n ii | ifrs-full:DescriptionOfReasonsWhyTransactionResultedInGainInBargainPurchase |
| 144 | IFRS 3 B64 o i | ifrs-full:NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate |
| 145 | IFRS 3 B64 o i | ifrs-full:DescriptionOfMeasurementBasisForNoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate |
| 146 | IFRS 3 B64 o ii | ifrs-full:DescriptionOfValuationTechniquesAndKeyModelInputsUsedForDeterminingNoncontrollingInterestInAnAcquireeMeasuredAtFairValue |
| 147 | IFRS 3 B64 p i | ifrs-full:AcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDate |
| 148 | IFRS 3 B64 p ii | ifrs-full:DescriptionOfLineItemInStatementOfComprehensiveIncomeInWhichGainOrLossAsResultOfRemeasuringToFairValueEquityInterestIsRecognised |
| 149 | IFRS 3 B64 p ii | ifrs-full:GainLossRecognisedAsResultOfRemeasuringToFairValueEquityInterestInAcquireeHeldByAcquirerBeforeBusinessCombination |
| 150 | IFRS 3 B64 q | ifrs-full:DisclosureOfFactAndExplanationWhyDisclosureOfInformationForEachBusinessCombinationIsImpracticable |
| 151 | IFRS 3 B64 q i | ifrs-full:ProfitLossOfAcquiree |
| 152 | IFRS 3 B64 q i | ifrs-full:RevenueOfAcquiree |
| 153 | IFRS 3 B64 q ii | ifrs-full:ProfitLossOfCombinedEntity |
| 154 | IFRS 3 B64 q ii | ifrs-full:RevenueOfCombinedEntity |
| 155 | IFRS 3 59 a | ifrs-full:DescriptionOfNatureAndFinancialEffectOfBusinessCombinationsDuringPeriod |
| 156 | IFRS 3 59 b | ifrs-full:DescriptionOfNatureAndFinancialEffectOfBusinessCombinationsAfterReportingPeriodBeforeStatementsAuthorisedForIssue |
| 157 | IFRS 3 61 | ifrs-full:ExplanationOfFinancialEffectOfAdjustmentsRelatedToBusinessCombinations |
| 158 | IFRS 3 63 | ifrs-full:AdditionalInformationAboutNatureAndFinancialEffectOfBusinessCombination |