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Index

Expenses, by nature

Name	ExpenseByNature
Namespace	http://xbrl.ifrs.org/taxonomy/2019-03-27/ifrs-full
Prefix	ifrs-full
Data type	xbrli:monetaryItemType
Period type	duration
Substitution Group	xbrli:item
Balance	debit
Nillable	True
Abstract	False

Labels

Text	Lang	Role	Container role
Expenses, by nature	en	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
Total expenses, by nature	en	http://www.xbrl.org/2003/role/totalLabel	http://www.xbrl.org/2003/role/link
The amount of expenses aggregated according to their nature (for example, depreciation, purchases of materials, transport costs, employee benefits and advertising costs), and not reallocated among functions within the entity.	en	http://www.xbrl.org/2003/role/documentation	http://www.xbrl.org/2003/role/link
Cheltuieli în funcție de natura lor	ro	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
Cuantumul cheltuielilor agregate în funcție de natura lor (de exemplu amortizarea, achizițiile de materii prime, cheltuielile cu transportul, beneficiile angajaților și cheltuielile de publicitate) și nerealocate pe diferitele destinații din cadrul entității.	ro	http://www.xbrl.org/2003/role/documentation	http://www.xbrl.org/2003/role/link

References

Name	Value	Role
Name	IAS	http://www.xbrl.org/2003/role/disclosureRef
Number	1	http://www.xbrl.org/2003/role/disclosureRef
IssueDate	2019-01-01	http://www.xbrl.org/2003/role/disclosureRef
Paragraph	99	http://www.xbrl.org/2003/role/disclosureRef
URI	http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_99&doctype=Standard	http://www.xbrl.org/2003/role/disclosureRef
URIDate	2019-03-27	http://www.xbrl.org/2003/role/disclosureRef

Related Child Concepts

	Name	Relation Type	Role
	Raw materials and consumables used `ifrs-full:RawMaterialsAndConsumablesUsed`	summation-item	http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800200
	Cost of merchandise sold `ifrs-full:CostOfMerchandiseSold`	summation-item	http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800200
	Services expense `ifrs-full:ServicesExpense`	summation-item	http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800200
	Employee benefits expense `ifrs-full:EmployeeBenefitsExpense`	summation-item	http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800200
	Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss `ifrs-full:DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss`	summation-item	http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800200
	Tax expense other than income tax expense `ifrs-full:TaxExpenseOtherThanIncomeTaxExpense`	summation-item	http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800200
	Other expenses, by nature `ifrs-full:OtherExpenseByNature`	summation-item	http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800200

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
	Expenses by nature [abstract] `ifrs-full:ExpenseByNatureAbstract`	parent-child	http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800200