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[800.600] List of accounting policies

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Arc name	presentationArc
Arc role	http://www.xbrl.org/2003/arcrole/parent-child
Link role	http://xbrl.cipc.co.za/taxonomy/role/800.600

Concept	Order
Disclosure of significant accounting policies [text block] `ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory`
Description of accounting policy adopted for merger [text block] `grap:DescriptionOfAccountingPolicyFAdoptedForMergerExplanatory`	None
Description of accounting policy for materiality [text block] `grap:DescriptionOfAccountingPolicyForMaterialityExplanatory`	2.0
Description of accounting policy for accounting by principals and agents [text block] `grap:DescriptionOfAccountingPolicyForAccountingByPrincipalsAndAgentsExplanatory`	3.0
Description of accounting policy for accumulated surplus (deficit) [text block] `grap:DescriptionOfAccountingPolicyForAccumulatedSurplusDeficitExplanatory`	4.0
Description of accounting policy for available-for-sale financial assets [text block] `ifrs-full:DescriptionOfAccountingPolicyForAvailableforsaleFinancialAssetsExplanatory`	5.0
Description of accounting policy for biological assets [text block] `ifrs-full:DescriptionOfAccountingPolicyForBiologicalAssetsExplanatory`	6.0
Description of accounting policy for borrowing costs [text block] `ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory`	7.0
Description of accounting policy for borrowings [text block] `ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory`	8.0
Description of accounting policy for budget information [text block] `grap:DescriptionOfAccountingPolicyForBudgetInformationExplanatory`	9.0
Description of accounting policy for business combinations [text block] `ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory`	10.0
Description of accounting policy for business combinations and goodwill [text block] `ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory`	11.0
Description of accounting policy for capital fund [text block] `grap:DescriptionOfAccountingPolicyForCapitalFundExplanatory`	12.0
Description of accounting policy for cash flows [text block] `ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory`	13.0
Description of accounting policy for cash and cash equivalents [text block] `grap:DescriptionOfAccountingPolicyForCashAndCashEquivalentsExplanatory`	14.0
Description of accounting policy for change in accounting estimates [text block] `grap:DescriptionOfAccountingPolicyForChangeInAccountingEstimatesExplanatory`	15.0
Description of accounting policy for collateral [text block] `ifrs-full:DescriptionOfAccountingPolicyForCollateralExplanatory`	16.0
Description of accounting policy for comparative figures [text block] `grap:DescriptionOfAccountingPolicyForComparativeFiguresExplanatory`	17.0
Description of accounting policy for commitments [text block] `grap:DescriptionOfAccountingPolicyForCommitmentsExplanatory`	18.0
Description of accounting policy for compliance [text block] `grap:DescriptionOfAccountingPolicyForComplianceExplanatory`	19.0
Description of accounting policy for consolidation [text block] `grap:DescriptionOfAccountingPolicyForConsolidationExplanatory`	20.0
Description of accounting policy for construction in progress [text block] `ifrs-full:DescriptionOfAccountingPolicyForConstructionInProgressExplanatory`	21.0
Description of accounting policy for construction finance capacity [text block] `grap:DescriptionOfAccountingPolicyForConstructionIFinanceCapacityExplanatory`	22.0
Description of accounting policy for contingent liabilities and contingent assets [text block] `ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory`	23.0
Description of accounting policy for cost of sales [text block] `grap:DescriptionOfAccountingPolicyForCostOfSalesExplanatory`	24.0
Description of accounting policy for customer acquisition costs [text block] `ifrs-full:DescriptionOfAccountingPolicyForCustomerAcquisitionCostsExplanatory`	25.0
Description of accounting policy for customer loyalty programmes [text block] `ifrs-full:DescriptionOfAccountingPolicyForCustomerLoyaltyProgrammesExplanatory`	26.0
Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block] `ifrs-full:DescriptionOfAccountingPolicyForDecommissioningRestorationAndRehabilitationProvisionsExplanatory`	27.0
Description of accounting policy for deferred acquisition costs arising from insurance contracts [text block] `ifrs-full:DescriptionOfAccountingPolicyForDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory`	28.0
Description of accounting policy for deferred income tax [text block] `ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory`	29.0
Description of accounting policy for depreciation expense [text block] `ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory`	30.0
Description of accounting policy for derecognition of financial instruments [text block] `ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory`	31.0
Description of accounting policy for derivative financial instruments [text block] `ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory`	32.0
Description of accounting policy for derivative financial instruments and hedging [text block] `ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory`	33.0
Description of accounting policy for determining components of cash and cash equivalents [text block] `ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents`	34.0
Description of accounting policy for discontinued operations [text block] `ifrs-full:DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory`	35.0
Description of accounting policy for discounts and rebates [text block] `ifrs-full:DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory`	36.0
Description of accounting policy for dividends [text block] `ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory`	37.0
Description of accounting policy for donor-funded projects [text block] `grap:DescriptionOfAccountingPolicyForDonorfundedProjectsExplanatory`	38.0
Description of accounting policy for earnings per share [text block] `ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory`	39.0
Description of accounting policy for emission rights [text block] `ifrs-full:DescriptionOfAccountingPolicyForEmissionRightsExplanatory`	40.0
Description of accounting policy for employee benefits [text block] `ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory`	41.0
Description of accounting policy for environment related expense [text block] `ifrs-full:DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory`	42.0
Description of accounting policy for exceptional items [text block] `ifrs-full:DescriptionOfAccountingPolicyForExceptionalItemsExplanatory`	43.0
Description of accounting policy for expenditure [text block] `grap:DescriptionOfAccountingPolicyForExpenditureExplanatory`	44.0
Description of accounting policy for expenses [text block] `ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory`	45.0
Description of accounting policy for exploration and evaluation expenditures [text block] `ifrs-full:DescriptionOfAccountingPolicyForExplorationAndEvaluationExpenditures`	46.0
Description of accounting policy for events after reporting date explanatory [text block] `grap:DescriptionOfAccountingPolicyForEventsAfterReportingDateExplanatory`	47.0
Description of accounting policy for fair value measurement [text block] `ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory`	48.0
Description of accounting policy for fee and commission income and expense [text block] `ifrs-full:DescriptionOfAccountingPolicyForFeeAndCommissionIncomeAndExpenseExplanatory`	49.0
Description of accounting policy for finance costs [text block] `ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory`	50.0
Description of accounting policy for finance income and costs [text block] `ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory`	51.0
Description of accounting policy for financial assets [text block] `ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory`	52.0
Description of accounting policy for financial guarantees [text block] `ifrs-full:DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory`	53.0
Description of accounting policy for financial instruments [text block] `ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory`	54.0
Description of accounting policy for financial instruments at fair value through profit or loss [text block] `ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory`	55.0
Description of accounting policy for financial liabilities [text block] `ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory`	56.0
Description of accounting policy for financial policies [text block] `grap:DescriptionOfAccountingPolicyForFinancialPoliciesExplanatory`	57.0
Description of accounting policy for foreign currency translation [text block] `ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory`	58.0
Description of accounting policy for franchise fees [text block] `ifrs-full:DescriptionOfAccountingPolicyForFranchiseFeesExplanatory`	59.0
Description of accounting policy for fruitless and wasteful expenditure [text block] `pfma:DescriptionOfAccountingPolicyForFruitlessAndWastefulExpenditureExplanatory`	60.0
Description of accounting policy for functional currency [text block] `ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory`	61.0
Description of accounting policy for goodwill [text block] `ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory`	62.0
Description of accounting policy for going concern [text block] `grap:DescriptionOfAccountingPolicyForGoingConcernExplanatory`	63.0
Description of accounting policy for gratuities [text block] `grap:DescriptionOfAccountingPolicyForGratuitiesExplanatory`	64.0
Description of accounting policy for government grants [text block] `ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants`	65.0
Description of accounting policy for hedging [text block] `ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory`	66.0
Description of accounting policy for held-to-maturity investments [text block] `ifrs-full:DescriptionOfAccountingPolicyForHeldtomaturityInvestmentsExplanatory`	67.0
Description of accounting policy for heritage assets [text block] `grap:DescriptionOfAccountingPolicyForHeritageAssetsExplanatory`	68.0
Description of accounting policy for impairment of assets [text block] `ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory`	69.0
Description of accounting policy for impairment of cash-generating assets [text block] `grap:DescriptionOfAccountingPolicyForImpairmentOfCashgeneratingAssetsExplanatory`	70.0
Description of accounting policy for impairment of financial assets [text block] `ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory`	71.0
Description of accounting policy for impairment of non-cash-generating assets [text block] `grap:DescriptionOfAccountingPolicyForImpairmentOfNoncashgeneratingAssetsExplanatory`	72.0
Description of accounting policy for impairment of non-financial assets [text block] `ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory`	73.0
Description of accounting policy for income tax [text block] `ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory`	74.0
Description of accounting policy for initial recognition [text block] `grap:DescriptionOfAccountingPolicyForInitialRecognitionExplanatory`	75.0
Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block] `ifrs-full:DescriptionOfAccountingPolicyForInsuranceContracts`	76.0
Description of accounting policy for insurance reserve [text block] `grap:DescriptionOfAccountingPolicyForInsuranceReserveExplanatory`	77.0
Description of accounting policy for intangible assets [text block] `grap:DescriptionOfAccountingPolicyForIntangibleAssetsExplanatory`	78.0
Description of accounting policy for interest income and expense [text block] `ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory`	79.0
Description of accounting policy for investment expense [text block] `grap:DescriptionOfAccountingPolicyForInvestmentExpenseExplanatory`	80.0
Description of accounting policy for investment in associates [text block] `ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates`	81.0
Description of accounting policy for investment in associates and joint ventures [text block] `ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory`	82.0
Description of accounting policy for investment in controlled entities [text block] `grap:DescriptionOfAccountingPolicyForInvestmentinControlledEntitiesExplanatory`	83.0
Description of accounting policy for investment income [text block] `grap:DescriptionOfAccountingPolicyForInvestmentIncomeExplanatory`	84.0
Description of accounting policy for investments in joint ventures [text block] `ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures`	85.0
Description of accounting policy for investment revenue [text block] `grap:DescriptionOfAccountingPolicyForInvestmentRevenueExplanatory`	86.0
Description of accounting policy for investment property [text block] `ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory`	87.0
Description of accounting policy for investments other than investments accounted for using equity method [text block] `ifrs-full:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory`	88.0
Description of accounting policy for irregular expenditure [text block] `pfma:DescriptionOfAccountingPolicyForIrregularExpenditureExplanatory`	89.0
Description of accounting policy for irregular, fruitless and wasteful expenditure [text block] `pfma:DescriptionOfAccountingPolicyForIrregularFruitlessAndWastefulExpenditureExplanatory`	90.0
Description of accounting policy for issued capital [text block] `ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory`	91.0
Description of accounting policy for key management personnel [text block] `grap:DescriptionOfAccountingPolicyForKeyManagementPersonnelExplanatory`	92.0
Description of accounting policy for leases [text block] `ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory`	93.0
Description of accounting policy for loans and receivables [text block] `ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory`	94.0
Description of accounting policy for losses arising as a result of project defaults [text block] `grap:DescriptionOfAccountingPolicyForLossesArisingAsResultOfProjectDefaultsExplanatory`	95.0
Description of accounting policy for living assets [text block] `grap:DescriptionOfAccountingPolicyForLivingAssetsExplanatory`	96.0
Description of accounting policy for measuring inventories [text block] `ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories`	97.0
Description of accounting policy for mining assets [text block] `ifrs-full:DescriptionOfAccountingPolicyForMiningAssetsExplanatory`	98.0
Description of accounting policy for mining rights [text block] `ifrs-full:DescriptionOfAccountingPolicyForMiningRightsExplanatory`	99.0
Description of accounting policy for new standards and interpretations [text block] `grap:DescriptionOfAccountingPolicyForNewStandardsAndInterpretationsExplanatory`	100.0
Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block] `ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory`	101.0
Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block] `ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory`	102.0
Description of accounting policy for offsetting of financial instruments [text block] `ifrs-full:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory`	103.0
Description of accounting policy for oil and gas assets [text block] `ifrs-full:DescriptionOfAccountingPolicyForOilAndGasAssetsExplanatory`	104.0
Description of accounting policy for offsetting [text block] `grap:DescriptionOfAccountingPolicyForOffsettingExplanatory`	105.0
Description of accounting policy for payables from exchange transactions [text block] `grap:DescriptionOfAccountingPolicyForPayablesFromExchangeTransactionsExplanatory`	106.0
Description of accounting policy for payables from non-exchange transactions [text block] `grap:DescriptionOfAccountingPolicyForPayablesFromNonexchangeTransactionsExplanatory`	107.0
Description of accounting policy for presentation of annual financial statements, prior period errors [text block] `grap:DescriptionOfAccountingPolicyForPresentationOfAnnualFinancialStatementsPriorPeriodErrorsExplanatory`	108.0
Description of accounting policy for prior period errors [text block] `grap:DescriptionOfAccountingPolicyForPriorPeriodErrorsExplanatory`	109.0
Description of accounting policy for programming assets [text block] `ifrs-full:DescriptionOfAccountingPolicyForProgrammingAssetsExplanatory`	110.0
Description of accounting policy for property, plant and equipment [text block] `ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory`	111.0
Description of accounting policy for provisions [text block] `ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory`	112.0
Description of accounting policy for provisions and contingencies [text block] `grap:DescriptionOfAccountingPolicyForProvisionsAndContingenciesExplanatory`	113.0
Description of accounting policy for research and development [text block] `grap:DescriptionOfAccountingPolicyForResearchAndDevelopmentExplanatory`	114.0
Description of accounting policy for receivables from exchange transactions [text block] `grap:DescriptionOfAccountingPolicyForReceivablesFromExchangeTransactionsExplanatory`	115.0
Description of accounting policy for receivables from non-exchange transactions [text block] `grap:DescriptionOfAccountingPolicyForReceivablesFromNonexchangeTransactionsExplanatory`	116.0
Description of accounting policy for reclassification of financial instruments [text block] `ifrs-full:DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory`	117.0
Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block] `ifrs-full:DescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatory`	118.0
Description of accounting policy for recognition of revenue [text block] `ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue`	119.0
Description of accounting policy for regulatory deferral accounts [text block] `ifrs-full:DescriptionOfAccountingPolicyForRegulatoryDeferralAccountsExplanatory`	120.0
Description of accounting policy for reinsurance [text block] `ifrs-full:DescriptionOfAccountingPolicyForReinsuranceExplanatory`	121.0
Description of accounting policy for related parties [text block] `grap:DescriptionOfAccountingPolicyForRelatedPartiesExplanatory`	122.0
Description of accounting policy for repairs and maintenance [text block] `ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory`	123.0
Description of accounting policy for repurchase and reverse repurchase agreements [text block] `ifrs-full:DescriptionOfAccountingPolicyForRepurchaseAndReverseRepurchaseAgreementsExplanatory`	124.0
Description of accounting policy for research and development expense [text block] `ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory`	125.0
Description of accounting policy for restricted cash and cash equivalents [text block] `ifrs-full:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory`	126.0
Description of accounting policy for revenue from exchange transactions [text block] `grap:DescriptionOfAccountingPolicyForRevenueFromExchangeTransactionsExplanatory`	127.0
Description of accounting policy for revenue from exchange transactions, government grants [text block] `grap:DescriptionOfAccountingPolicyForRevenueFromExchangeTransactionsGovernmentGrantsExplanatory`	128.0
Description of accounting policy for revenue from non-exchange transactions [text block] `grap:DescriptionOfAccountingPolicyForRevenueFromNonexchangeTransactionsExplanatory`	129.0
Description of accounting policy for revenue from non-exchange transactions, government grants [text block] `grap:DescriptionOfAccountingPolicyForRevenueFromNonexchangeTransactionsGovernmentGrantsExplanatory`	130.0
Description of accounting policy for revenue recognition [text block] `grap:DescriptionOfAccountingPolicyForRevenueRecognitionExplanatory`	131.0
Description of accounting policy for segment reporting [text block] `ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory`	132.0
Description of accounting policy for service concession arrangements [text block] `ifrs-full:DescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory`	133.0
Description of accounting policy for services in kind [text block] `grap:DescriptionOfAccountingPolicyForServicesInKindExplanatory`	134.0
Description of accounting policy for share-based payment transactions [text block] `ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory`	135.0
Description of accounting policy for selection of an appropriate reporting framework [text block] `grap:DescriptionOfAccountingPolicyForSelectionOfAppropriateReportingFrameworkExplanatory`	136.0
Description of accounting policy for significant judgements and sources of estimation uncertainty [text block] `grap:DescriptionOfAccountingPolicyForSignificantJudgementsAndSourcesOfEstimationUncertaintyExplanatory`	137.0
Description of accounting policy for standards and interpretations early adopted [text block] `grap:DescriptionOfAccountingPolicyForStandardsAndInterpretationsEarlyAdoptedExplanatory`	138.0
Description of accounting policy for standards and interpretations effective and adopted in the current year [text block] `grap:DescriptionOfAccountingPolicyForStandardsAndInterpretationsEffectiveAndAdoptedInTheCurrentYearExplanatory`	139.0
Description of accounting policy for standards and interpretations issued, but not yet effective (or relevant) [text block] `grap:DescriptionOfAccountingPolicyForStandardsAndInterpretationsIssuedButNotYetEffectiveOrRelevantExplanatory`	140.0
Description of accounting policy for statutory receivables [text block] `grap:DescriptionOfAccountingPolicyForStatutoryReceivablesExplanatory`	141.0
Description of accounting policy for stripping costs [text block] `ifrs-full:DescriptionOfAccountingPolicyForStrippingCostsExplanatory`	142.0
Description of accounting policy for subsidiaries [text block] `ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory`	143.0
Description of accounting policy for surplus or deficit [text block] `grap:DescriptionOfAccountingPolicyForSurplusOrDeficitExplanatory`	144.0
Description of accounting policy for taxation [text block] `grap:DescriptionOfAccountingPolicyForTaxationExplanatory`	145.0
Description of accounting policy for taxes other than income tax [text block] `ifrs-full:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory`	146.0
Description of accounting policy for termination benefits [text block] `ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits`	147.0
Description of accounting policy for trade and other payables [text block] `ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory`	148.0
Description of accounting policy for trade and other receivables [text block] `ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory`	149.0
Description of accounting policy for trading income and expense [text block] `ifrs-full:DescriptionOfAccountingPolicyForTradingIncomeAndExpenseExplanatory`	150.0
Description of accounting policy for transactions with non-controlling interests [text block] `ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory`	151.0
Description of accounting policy for transactions with related parties [text block] `ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory`	152.0
Description of accounting policy for transfer of functions between entities under common control [text block] `grap:DescriptionOfAccountingPolicyForTransferOfFunctionsBetweenEntitiesUnderCommonControlExplanatory`	153.0
Description of accounting policy for transfer of functions between entities not under common control [text block] `grap:DescriptionOfAccountingPolicyForTransferOfFunctionsBetweenEntitiesNotUnderCommonControlExplanatory`	154.0
Description of accounting policy for treasury shares [text block] `ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory`	155.0
Description of accounting policy for unauthorised expenditure [text block] `pfma:DescriptionOfAccountingPolicyForUnauthorisedExpenditureExplanatory`	156.0
Description of accounting policy for VAT [text block] `grap:DescriptionOfAccountingPolicyForVATExplanatory`	157.0
Description of accounting policy for warrants [text block] `ifrs-full:DescriptionOfAccountingPolicyForWarrantsExplanatory`	158.0
Description of accounting policy for zoo animals [text block] `grap:DescriptionOfAccountingPolicyForZooAnimalsExplanatory`	159.0
Description of other accounting policies relevant to understanding of financial statements [text block] `ifrs-full:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements`	160.0
Description of accounting policy for service conession assets [text block] `grap:DescriptionOfAccountingPolicyForServiceConcessionAssetsExplanatory`	161.0