Explanation of nature and adjustments to amounts previously presented in discontinued operations

NameExplanationOfNatureAndAdjustmentsToAmountsPreviouslyPresentedInDiscontinuedOperations
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AbstractFalse

Labels

TextLangRoleContainer role
Explanation of nature and adjustments to amounts previously presented in discontinued operationsenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
The explanation of the nature and amount of adjustments in the current period to amounts previously presented in discontinued operations that are directly related to the disposal of a discontinued operation in a prior period. These adjustments may arise in such circumstances as: (a) the resolution of uncertainties that arise from the terms of the disposal transaction, such as the resolution of purchase price adjustments and indemnification issues with the purchaser; (b) the resolution of uncertainties that arise from and are directly related to the operations of the component before its disposal, such as environmental and product warranty obligations retained by the seller; and (c) the settlement of employee benefit plan obligations, provided that the settlement is directly related to the disposal transaction. [Refer: Discontinued operations [member]]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Objašnjenje naravi i usklađenja iznosa prethodno prezentiranih u poslovanju koje je prekinutohrhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Objašnjenje naravi i razmjera usklađenja, u tekućem razdoblju, iznosa prethodno prezentiranih u poslovanju koje je prekinuto, a koji su izravno povezani s otuđenjem poslovanja koje je prekinuto u prethodnom razdoblju. Do takvih usklađenja može doći u sljedećim okolnostima: (a) rješavanje dvojbi koje proizlaze iz uvjeta transakcije otuđenja, kao što su rješavanje pitanja usklađenja prodajne cijene i odštete kupcima; (b) rješavanje dvojbi koje proizlaze i izravno su povezane s poslovanjem komponente prije njezina otuđenja, kao što su obveze prodavatelja povezane s okolišem i jamstvo za proizvod i (c) utvrđivanje plana podmirenja obveza za primanja zaposlenika, uz uvjet da je utvrđivanje izravno povezano s transakcijom otuđenja. [Refer.: Prestanak poslovanja [member]]hrhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

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NameIFRShttp://www.xbrl.org/2003/role/disclosureRef
Number5http://www.xbrl.org/2003/role/disclosureRef
IssueDate2021-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph35http://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2021-en-r&anchor=para_35&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2021-03-24http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

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ifrs-full:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ifrs_5_role-825900