# |
Reference |
Concept Name |
1 |
IFRS 3 IE72 |
ifrs-full:DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory |
2 |
IFRS 3 B66 |
ifrs-full:ExplanationWhichDisclosuresCouldNotBeMadeAndReasonsWhyTheyCannotBeMadeIfInitialAccountingForBusinessCombinationIsIncomplete |
3 |
IFRS 3 B64 |
ifrs-full:BusinessCombinationsAxis |
4 |
IFRS 3 B65 |
ifrs-full:AggregatedIndividuallyImmaterialBusinessCombinationsMember |
5 |
IFRS 3 B64 |
ifrs-full:BusinessCombinationsMember |
6 |
IFRS 3 B64 |
ifrs-full:EntitysTotalForBusinessCombinationsMember |
7 |
IFRS 3 B67 |
ifrs-full:EntitysTotalForBusinessCombinationsMember |
8 |
IFRS 3 B64 |
ifrs-full:DisclosureOfBusinessCombinationsTable |
9 |
IFRS 3 IE72 |
ifrs-full:GoodwillRecognisedAsOfAcquisitionDate |
10 |
IFRS 3 IE72 |
ifrs-full:ContingentLiabilitiesRecognisedAsOfAcquisitionDate |
11 |
IFRS 3 IE72 |
ifrs-full:FinancialLiabilitiesRecognisedAsOfAcquisitionDate |
12 |
IFRS 3 IE72 |
ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate |
13 |
IFRS 3 IE72 |
ifrs-full:InventoryRecognisedAsOfAcquisitionDate |
14 |
IFRS 3 IE72 |
ifrs-full:FinancialAssetsRecognisedAsOfAcquisitionDate |
15 |
IFRS 3 IE72 |
ifrs-full:IdentifiableAssetsAcquiredLiabilitiesAssumed |
16 |
IFRS 3 B64 c |
ifrs-full:DisclosureOfBusinessCombinationsExplanatory |
17 |
IFRS 3 B64 |
ifrs-full:GoodwillRecognisedAsOfAcquisitionDate |
18 |
IFRS 3 IE72 |
ifrs-full:IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate |
19 |
IFRS 3 B64 a |
ifrs-full:DescriptionOfAcquiree |
20 |
IFRS 3 B64 a |
ifrs-full:NameOfAcquiree |
21 |
IFRS 3 B67 a i |
ifrs-full:DescriptionOfReasonsWhyInitialAccountingForBusinessCombinationIsIncomplete |
22 |
IFRS 3 B67 a ii |
ifrs-full:DescriptionOfAmountsOfAssetsLiabilitiesEquityInterestsOrItemsOfConsiderationForWhichInitialAccountingIsIncomplete |
23 |
IFRS 3 B67 a iii |
ifrs-full:DescriptionOfNatureAndAmountOfAnyMeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration |
24 |
IFRS 3 B67 a iii |
ifrs-full:MeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration |
25 |
IFRS 3 B64 b |
ifrs-full:DateOfAcquisition2013 |
26 |
IFRS 3 B67 b i |
ifrs-full:IncreaseDecreaseInContingentConsiderationAssetLiability |
27 |
IFRS 3 B67 b i |
ifrs-full:ExplanationOfAnyChangesInRecognisedAmountsOfContingentConsideration |
28 |
IFRS 3 B67 b ii |
ifrs-full:ExplanationOfAnyChangesInRangeOfOutcomesUndiscountedAndReasonsForThoseChangesForContingentConsideration |
29 |
IFRS 3 B67 b iii |
ifrs-full:DescriptionOfValuationTechniquesAndKeyModelInputsUsedToMeasureContingentConsideration |
30 |
IFRS 3 B67 c |
ifrs-full:DisclosureOfContingentLiabilitiesInBusinessCombinationTable |
31 |
IFRS 3 B67 c |
ifrs-full:DescriptionOfNatureOfObligationContingentLiabilitiesInBusinessCombination |
32 |
IFRS 3 B67 c |
ifrs-full:DescriptionOfExpectedTimingOfOutflowsContingentLiabilitiesInBusinessCombination |
33 |
IFRS 3 B67 c |
ifrs-full:ContingentLiabilitiesMember |
34 |
IFRS 3 B67 c |
ifrs-full:DescriptionOfMajorAssumptionsMadeConcerningFutureEventsContingentLiabilitiesInBusinessCombination |
35 |
IFRS 3 B67 c |
ifrs-full:AssetRecognisedForExpectedReimbursementContingentLiabilitiesInBusinessCombination |
36 |
IFRS 3 B67 c |
ifrs-full:ContingentLiabilitiesRecognisedInBusinessCombination |
37 |
IFRS 3 B67 c |
ifrs-full:AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination |
38 |
IFRS 3 B67 c |
ifrs-full:IncreaseDecreaseInExistingLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination |
39 |
IFRS 3 B67 c |
ifrs-full:SettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination |
40 |
IFRS 3 B67 c |
ifrs-full:ReversedUnsettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination |
41 |
IFRS 3 B67 c |
ifrs-full:IncreaseThroughAdjustmentsArisingFromPassageOfTimeContingentLiabilitiesRecognisedInBusinessCombination |
42 |
IFRS 3 B67 c |
ifrs-full:ClassesOfContingentLiabilitiesAxis |
43 |
IFRS 3 B67 c |
ifrs-full:IncreaseDecreaseInContingentLiabilitiesRecognisedInBusinessCombination |
44 |
IFRS 3 B67 c |
ifrs-full:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilitiesInBusinessCombination |
45 |
IFRS 3 B64 c |
ifrs-full:PercentageOfVotingEquityInterestsAcquired |
46 |
IFRS 3 B67 c |
ifrs-full:IncreaseDecreaseThroughChangeInDiscountRateContingentLiabilitiesRecognisedInBusinessCombination |
47 |
IFRS 3 B67 c |
ifrs-full:NewLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination |
48 |
IFRS 3 B67 c |
ifrs-full:ExpectedReimbursementContingentLiabilitiesInBusinessCombination |
49 |
IFRS 3 B67 d |
ifrs-full:GrossCarryingAmountMember |
50 |
IFRS 3 B64 d |
ifrs-full:DescriptionOfPrimaryReasonsForBusinessCombination |
51 |
IFRS 3 B64 d |
ifrs-full:DescriptionOfHowAcquirerObtainedControlOfAcquiree |
52 |
IFRS 3 B67 d |
ifrs-full:DisclosureOfReconciliationOfChangesInGoodwillExplanatory |
53 |
IFRS 3 B67 d |
ifrs-full:CarryingAmountMember |
54 |
IFRS 3 B67 d |
ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis |
55 |
IFRS 3 B67 d |
ifrs-full:Goodwill |
56 |
IFRS 3 B67 d |
ifrs-full:ChangesInGoodwill |
57 |
IFRS 3 B67 d |
ifrs-full:DisclosureOfReconciliationOfChangesInGoodwillTable |
58 |
IFRS 3 B67 d |
ifrs-full:AccumulatedImpairmentMember |
59 |
IFRS 3 B67 d ii |
ifrs-full:AdditionalRecognitionGoodwill |
60 |
IFRS 3 B67 d iii |
ifrs-full:SubsequentRecognitionOfDeferredTaxAssetsGoodwill |
61 |
IFRS 3 B67 d iv |
ifrs-full:GoodwillDerecognisedWithoutHavingPreviouslyBeenIncludedInDisposalGroupClassifiedAsHeldForSale |
62 |
IFRS 3 B67 d iv |
ifrs-full:DecreaseThroughClassifiedAsHeldForSaleGoodwill |
63 |
IFRS 3 B67 d v |
ifrs-full:ImpairmentLossRecognisedInProfitOrLossGoodwill |
64 |
IFRS 3 B67 d vi |
ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesGoodwill |
65 |
IFRS 3 B67 d vii |
ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesGoodwill |
66 |
IFRS 3 B67 e |
ifrs-full:GainLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination |
67 |
IFRS 3 B67 e |
ifrs-full:ExplanationOfGainOrLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination |
68 |
IFRS 3 B64 e |
ifrs-full:DescriptionOfFactorsThatMakeUpGoodwillRecognised |
69 |
IFRS 3 B64 f |
ifrs-full:AcquisitiondateFairValueOfTotalConsiderationTransferred |
70 |
IFRS 3 B64 f i |
ifrs-full:CashTransferred |
71 |
IFRS 3 B64 f ii |
ifrs-full:OtherTangibleOrIntangibleAssetsTransferred |
72 |
IFRS 3 B64 f iii |
ifrs-full:LiabilitiesIncurred |
73 |
IFRS 3 B64 f iv |
ifrs-full:MethodOfDeterminingFairValueOfInstrumentsOrInterests |
74 |
IFRS 3 B64 f iv |
ifrs-full:NumberOfInstrumentsOrInterestsIssuedOrIssuable |
75 |
IFRS 3 B64 f iv |
ifrs-full:EquityInterestsOfAcquirer |
76 |
IFRS 3 B64 g i |
ifrs-full:ContingentConsiderationRecognisedAsOfAcquisitionDate |
77 |
IFRS 3 B64 g i |
ifrs-full:IndemnificationAssetsRecognisedAsOfAcquisitionDate |
78 |
IFRS 3 B64 g ii |
ifrs-full:DescriptionOfArrangementForContingentConsiderationArrangementsAndIndemnificationAssets |
79 |
IFRS 3 B64 g ii |
ifrs-full:DescriptionOfBasisForDeterminingAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssets |
80 |
IFRS 3 B64 g iii |
ifrs-full:DescriptionOfEstimateOfRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssets |
81 |
IFRS 3 B64 g iii |
ifrs-full:ExplanationOfFactThatMaximumAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssetsIsUnlimited |
82 |
IFRS 3 B64 g iii |
ifrs-full:DescriptionOfExplanationOfFactAndReasonsWhyRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssetsCannotBeEstimated |
83 |
IFRS 3 B64 h |
ifrs-full:ClassesOfAcquiredReceivablesAxis |
84 |
IFRS 3 B64 h |
ifrs-full:ClassesOfAcquiredReceivablesMember |
85 |
IFRS 3 B64 h |
ifrs-full:DisclosureOfAcquiredReceivablesExplanatory |
86 |
IFRS 3 B64 h |
ifrs-full:LoansAcquiredInBusinessCombinationMember |
87 |
IFRS 3 B64 h |
ifrs-full:DisclosureOfAcquiredReceivablesTable |
88 |
IFRS 3 B64 h |
ifrs-full:DirectFinanceLeasesAcquiredInBusinessCombinationMember |
89 |
IFRS 3 B64 h i |
ifrs-full:FairValueOfAcquiredReceivables |
90 |
IFRS 3 B64 h ii |
ifrs-full:GrossContractualAmountsReceivableForAcquiredReceivables |
91 |
IFRS 3 B64 h iii |
ifrs-full:BestEstimateAtAcquisitionDateOfContractualCashFlowsNotExpectedToBeCollectedForAcquiredReceivables |
92 |
IFRS 3 B64 i |
ifrs-full:ContingentLiabilitiesRecognisedAsOfAcquisitionDate |
93 |
IFRS 3 B64 i |
ifrs-full:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate |
94 |
IFRS 3 B64 i |
ifrs-full:DeferredTaxAssetsRecognisedAsOfAcquisitionDate |
95 |
IFRS 3 B64 i |
ifrs-full:DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate |
96 |
IFRS 3 B64 i |
ifrs-full:BorrowingsRecognisedAsOfAcquisitionDate |
97 |
IFRS 3 B64 i |
ifrs-full:TechnologybasedIntangibleAssetsRecognisedAsOfAcquisitionDate |
98 |
IFRS 3 B64 i |
ifrs-full:CustomerrelatedIntangibleAssetsRecognisedAsOfAcquisitionDate |
99 |
IFRS 3 B64 i |
ifrs-full:CurrentLiabilitiesRecognisedAsOfAcquisitionDate |
100 |
IFRS 3 B64 i |
ifrs-full:CashAndCashEquivalentsRecognisedAsOfAcquisitionDate |
101 |
IFRS 3 B64 i |
ifrs-full:FinancialLiabilitiesRecognisedAsOfAcquisitionDate |
102 |
IFRS 3 B64 i |
ifrs-full:IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate |
103 |
IFRS 3 B64 i |
ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate |
104 |
IFRS 3 B64 i |
ifrs-full:InventoryRecognisedAsOfAcquisitionDate |
105 |
IFRS 3 B64 i |
ifrs-full:FinancialAssetsRecognisedAsOfAcquisitionDate |
106 |
IFRS 3 B64 i |
ifrs-full:IdentifiableAssetsAcquiredLiabilitiesAssumed |
107 |
IFRS 3 B64 i |
ifrs-full:DeferredIncomeRecognisedAsOfAcquisitionDate |
108 |
IFRS 3 B64 i |
ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate |
109 |
IFRS 3 B64 i |
ifrs-full:NoncurrentAssetsRecognisedAsOfAcquisitionDate |
110 |
IFRS 3 B64 i |
ifrs-full:NoncurrentLiabilitiesRecognisedAsOfAcquisitionDate |
111 |
IFRS 3 B64 j |
ifrs-full:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilitiesInBusinessCombination |
112 |
IFRS 3 B64 j |
ifrs-full:DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory |
113 |
IFRS 3 B64 j |
ifrs-full:ItemsOfContingentLiabilitiesMember |
114 |
IFRS 3 B64 j |
ifrs-full:ItemsOfContingentLiabilitiesAxis |
115 |
IFRS 3 B64 j |
ifrs-full:AssetRecognisedForExpectedReimbursementContingentLiabilitiesInBusinessCombination |
116 |
IFRS 3 B64 j |
ifrs-full:DescriptionOfMajorAssumptionsMadeConcerningFutureEventsContingentLiabilitiesInBusinessCombination |
117 |
IFRS 3 B64 j |
ifrs-full:DescriptionOfExpectedTimingOfOutflowsContingentLiabilitiesInBusinessCombination |
118 |
IFRS 3 B64 j |
ifrs-full:DescriptionOfNatureOfObligationContingentLiabilitiesInBusinessCombination |
119 |
IFRS 3 B64 j |
ifrs-full:DisclosureOfContingentLiabilitiesInBusinessCombinationTable |
120 |
IFRS 3 B64 j |
ifrs-full:ExpectedReimbursementContingentLiabilitiesInBusinessCombination |
121 |
IFRS 3 B64 j i |
ifrs-full:EstimatedFinancialEffectContingentLiabilitiesInBusinessCombination |
122 |
IFRS 3 B64 j i |
ifrs-full:ExplanationOfPossibilityOfReimbursementContingentLiabilitiesInBusinessCombination |
123 |
IFRS 3 B64 j i |
ifrs-full:DescriptionOfNatureOfObligationContingentLiabilitiesInBusinessCombination |
124 |
IFRS 3 B64 j i |
ifrs-full:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilitiesInBusinessCombination |
125 |
IFRS 3 B64 j i |
ifrs-full:ExplanationOfEstimatedFinancialEffectContingentLiabilitiesInBusinessCombination |
126 |
IFRS 3 B64 j ii |
ifrs-full:DescriptionOfReasonsWhyLiabilityCannotBeMeasuredReliably |
127 |
IFRS 3 B64 k |
ifrs-full:GoodwillExpectedDeductibleForTaxPurposes |
128 |
IFRS 3 B64 l |
ifrs-full:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationTable |
129 |
IFRS 3 B64 l |
ifrs-full:TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAxis |
130 |
IFRS 3 B64 l |
ifrs-full:TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationMember |
131 |
IFRS 3 B64 l |
ifrs-full:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationExplanatory |
132 |
IFRS 3 B64 l |
ifrs-full:ExplanationOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination |
133 |
IFRS 3 B64 l i |
ifrs-full:ExplanationOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination |
134 |
IFRS 3 B64 l ii |
ifrs-full:DescriptionOfAccountingForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination |
135 |
IFRS 3 B64 l iii |
ifrs-full:DescriptionOfLineItemsInFinancialStatementsForAmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination |
136 |
IFRS 3 B64 l iii |
ifrs-full:AmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination |
137 |
IFRS 3 B64 l iv |
ifrs-full:MethodUsedToDetermineSettlementAmountForPreexistingRelationshipForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination |
138 |
IFRS 3 B64 m |
ifrs-full:AcquisitionrelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination |
139 |
IFRS 3 B64 m |
ifrs-full:DescriptionOfHowIssueCostsNotRecognisedAsExpenseWereRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination |
140 |
IFRS 3 B64 m |
ifrs-full:IssueCostsNotRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination |
141 |
IFRS 3 B64 m |
ifrs-full:AcquisitionrelatedCostsForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination |
142 |
IFRS 3 B64 m |
ifrs-full:ExplanationOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination |
143 |
IFRS 3 B64 m |
ifrs-full:DescriptionOfLineItemsForAcquisitionRelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination |
144 |
IFRS 3 B64 n i |
ifrs-full:ExplanationOfAmountOfAnyGainRecognisedAndLineItemInStatementOfComprehensiveIncomeInWhichGainIsRecognisedInBargainPurchase |
145 |
IFRS 3 B64 n i |
ifrs-full:GainRecognisedInBargainPurchaseTransaction |
146 |
IFRS 3 B64 n ii |
ifrs-full:DescriptionOfReasonsWhyTransactionResultedInGainInBargainPurchase |
147 |
IFRS 3 B64 o i |
ifrs-full:NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate |
148 |
IFRS 3 B64 o i |
ifrs-full:DescriptionOfMeasurementBasisForNoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate |
149 |
IFRS 3 B64 o ii |
ifrs-full:DescriptionOfValuationTechniquesAndKeyModelInputsUsedForDeterminingNoncontrollingInterestInAnAcquireeMeasuredAtFairValue |
150 |
IFRS 3 B64 p i |
ifrs-full:AcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDate |
151 |
IFRS 3 B64 p ii |
ifrs-full:DescriptionOfLineItemInStatementOfComprehensiveIncomeInWhichGainOrLossAsResultOfRemeasuringToFairValueEquityInterestIsRecognised |
152 |
IFRS 3 B64 p ii |
ifrs-full:GainLossRecognisedAsResultOfRemeasuringToFairValueEquityInterestInAcquireeHeldByAcquirerBeforeBusinessCombination |
153 |
IFRS 3 B64 q |
ifrs-full:DisclosureOfFactAndExplanationWhyDisclosureOfInformationForEachBusinessCombinationIsImpracticable |
154 |
IFRS 3 B64 q i |
ifrs-full:RevenueOfAcquiree |
155 |
IFRS 3 B64 q i |
ifrs-full:ProfitLossOfAcquiree |
156 |
IFRS 3 B64 q ii |
ifrs-full:RevenueOfCombinedEntity |
157 |
IFRS 3 B64 q ii |
ifrs-full:ProfitLossOfCombinedEntity |
158 |
IFRS 3 59 a |
ifrs-full:DescriptionOfNatureAndFinancialEffectOfBusinessCombinationsDuringPeriod |
159 |
IFRS 3 59 b |
ifrs-full:DescriptionOfNatureAndFinancialEffectOfBusinessCombinationsAfterReportingPeriodBeforeStatementsAuthorisedForIssue |
160 |
IFRS 3 61 |
ifrs-full:ExplanationOfFinancialEffectOfAdjustmentsRelatedToBusinessCombinations |
161 |
IFRS 3 63 |
ifrs-full:AdditionalInformationAboutNatureAndFinancialEffectOfBusinessCombination |