| 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 |
| Povezane osobe [member]; | hr | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Ovaj član označava povezane osobe. Povezana osoba jest osoba ili subjekt koji je povezan sa subjektom koji sastavlja njegove financijske izvještaje (izvještajnim subjektom). (a) Osoba ili član uže obitelji te osobe jest povezan s izvještajnim subjektom ako: i. ima kontrolu ili zajedničku kontrolu nad izvještajnim subjektom, ii. ima značajan utjecaj na izvještajni subjekt ili iii. je član ključnog upravljačkog osoblja izvještajnog subjekta ili njegova matičnog društva. (b) Subjekt je povezan s izvještajnim subjektom ako se primjenjuje bilo koji od sljedećih uvjeta: i. Subjekt i izvještajni subjekt članovi su iste grupe (što znači da je svako matično društvo, svako društvo kćer i sestrinsko društvo kćer povezano s drugima u grupi). ii. Jedan subjekt jest pridruženo društvo ili zajednički pothvat drugog subjekta (ili pridruženo društvo ili zajednički pothvat člana grupe čiji je član i taj drugi subjekt). iii. Oba su subjekta zajednički pothvati iste treće strane. iv. Jedan subjekt jest zajednički pothvat trećeg subjekta, a drugi subjekt jest pridruženo društvo tog trećeg subjekta. v. Subjekt predstavlja fond za plan primanja zaposlenika nakon prestanka radnog odnosa zaposlenika izvještajnog subjekta ili subjekta koji je povezan s izvještajnim subjektom. Ako je izvještajni subjekt sam takav fond, i poslodavci koji uplaćuju u taj fond povezani su s izvještajnim subjektom. vi. Subjekt je pod kontrolom ili zajedničkom kontrolom osobe navedene u točki (a). vii. Osoba navedena u točki (a) podtočki i. ima značajan utjecaj na subjekt ili je član ključnog upravljačkog osoblja subjekta (ili matičnog društva subjekta). viii. Subjekt ili bilo koji član grupe kojoj on pripada izvještajnom subjektu ili matičnom društvu izvještajnog subjekta pruža usluge ključnog upravljačkog osoblja. [Referenca: Zajednički pothvati [member]; Ključno upravljačko osoblje subjekta ili matičnog društva [member]] | hr | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
Index