IndexDescription of reasons why presumption investor has significant influence is overcome when its interest in investee is more than twenty per cent
| Name | DescriptionOfReasonsWhyPresumptionThatInterestOfMoreThanTwentyPerCentInAssociateIsOvercome |
|---|---|
| Namespace | http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full |
| Prefix | ifrs-full |
| Data type | xbrli:stringItemType |
| Period type | duration |
| Substitution Group | xbrli:item |
| Balance | None |
| Nillable | True |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| Description of reasons why presumption investor has significant influence is overcome when its interest in investee is more than twenty per cent | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| The description of significant judgements and assumptions made in determining that the entity does not have significant influence over another entity even though it holds more than 20 per cent of the voting rights of another entity. | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Описание на причините, поради които предположението, че е налице значително влияние на инвеститор, отпада, когато делът на инвеститора в предприятието, в което е инвестирано, е по-малък от двадесет на сто | bg | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Описанието на значимите преценки и допускания при определяне на факта, че предприятието няма значително влияние върху друго предприятие, въпреки че държи повече от 20 на сто от правата на глас в него. | bg | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
References
| Name | Value | Role |
|---|---|---|
| Name | IFRS | http://www.xbrl.org/2003/role/exampleRef |
| Number | 12 | http://www.xbrl.org/2003/role/exampleRef |
| IssueDate | 2021-01-01 | http://www.xbrl.org/2003/role/exampleRef |
| Paragraph | 9 | http://www.xbrl.org/2003/role/exampleRef |
| Subparagraph | d | http://www.xbrl.org/2003/role/exampleRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&anchor=para_9_d&doctype=Standard | http://www.xbrl.org/2003/role/exampleRef |
| URIDate | 2021-03-24 | http://www.xbrl.org/2003/role/exampleRef |
Related Parent Concepts
| Name | Relation Type | Role | |
|---|---|---|---|
 | esma_technical:NullItems | domain-member | http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegment |
| esma_technical:NullItems | domain-member | http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario |