[817000] Notes - Business combinations

Arc namepresentationArc
Arc rolehttp://www.xbrl.org/2003/arcrole/parent-child
Link rolehttps://xbrl.ifrs.org/role/ifrs/ifrs_3_2022-03-24_role-817000
ConceptOrder
ifrs-full:DisclosureOfBusinessCombinationsExplanatory
ifrs-full:DescriptionOfNatureAndFinancialEffectOfBusinessCombinationsDuringPeriod
1.0
ifrs-full:DescriptionOfNatureAndFinancialEffectOfBusinessCombinationsAfterReportingPeriodBeforeStatementsAuthorisedForIssue
2.0
ifrs-full:ExplanationOfFinancialEffectOfAdjustmentsRelatedToBusinessCombinations
3.0
ifrs-full:AdditionalInformationAboutNatureAndFinancialEffectOfBusinessCombination
4.0
ifrs-full:DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory
5.0
ifrs-full:DisclosureOfBusinessCombinationsAbstract
1.0
ifrs-full:DisclosureOfBusinessCombinationsTable
None
ifrs-full:BusinessCombinationsAxis
10.0
ifrs-full:EntitysTotalForBusinessCombinationsMember
1.0
ifrs-full:BusinessCombinationsMember
1.0
ifrs-full:AggregatedIndividuallyImmaterialBusinessCombinationsMember
1.0
ifrs-full:DisclosureOfBusinessCombinationsLineItems
1.0
ifrs-full:NameOfAcquiree
1.0
ifrs-full:DescriptionOfAcquiree
2.0
ifrs-full:DateOfAcquisition2013
3.0
ifrs-full:PercentageOfVotingEquityInterestsAcquired
4.0
ifrs-full:DescriptionOfPrimaryReasonsForBusinessCombination
5.0
ifrs-full:DescriptionOfHowAcquirerObtainedControlOfAcquiree
6.0
ifrs-full:DescriptionOfFactorsThatMakeUpGoodwillRecognised
7.0
ifrs-full:AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract
8.0
ifrs-full:CashTransferred
1.0
ifrs-full:OtherTangibleOrIntangibleAssetsTransferred
2.0
ifrs-full:LiabilitiesIncurred
3.0
ifrs-full:EquityInterestsOfAcquirer
4.0
ifrs-full:NumberOfInstrumentsOrInterestsIssuedOrIssuable
1.0
ifrs-full:MethodOfDeterminingFairValueOfInstrumentsOrInterests
2.0
ifrs-full:AcquisitiondateFairValueOfTotalConsiderationTransferred
5.0
ifrs-full:ContingentConsiderationRecognisedAsOfAcquisitionDate
9.0
ifrs-full:IndemnificationAssetsRecognisedAsOfAcquisitionDate
10.0
ifrs-full:DescriptionOfArrangementForContingentConsiderationArrangementsAndIndemnificationAssets
11.0
ifrs-full:DescriptionOfBasisForDeterminingAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssets
12.0
ifrs-full:DescriptionOfEstimateOfRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssets
13.0
ifrs-full:DescriptionOfExplanationOfFactAndReasonsWhyRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssetsCannotBeEstimated
14.0
ifrs-full:ExplanationOfFactThatMaximumAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssetsIsUnlimited
15.0
ifrs-full:AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract
16.0
ifrs-full:FinancialAssetsRecognisedAsOfAcquisitionDate
1.0
ifrs-full:InventoryRecognisedAsOfAcquisitionDate
2.0
ifrs-full:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
3.0
ifrs-full:IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate
4.0
ifrs-full:CustomerrelatedIntangibleAssetsRecognisedAsOfAcquisitionDate
1.0
ifrs-full:TechnologybasedIntangibleAssetsRecognisedAsOfAcquisitionDate
2.0
ifrs-full:FinancialLiabilitiesRecognisedAsOfAcquisitionDate
5.0
ifrs-full:ContingentLiabilitiesRecognisedAsOfAcquisitionDate
6.0
ifrs-full:IdentifiableAssetsAcquiredLiabilitiesAssumed
7.0
ifrs-full:AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract
17.0
ifrs-full:NoncurrentAssetsRecognisedAsOfAcquisitionDate
1.0
ifrs-full:CurrentAssetsRecognisedAsOfAcquisitionDate
2.0
ifrs-full:NoncurrentLiabilitiesRecognisedAsOfAcquisitionDate
3.0
ifrs-full:CurrentLiabilitiesRecognisedAsOfAcquisitionDate
4.0
ifrs-full:TradeAndOtherPayablesRecognisedAsOfAcquisitionDate
5.0
ifrs-full:DeferredTaxAssetsRecognisedAsOfAcquisitionDate
6.0
ifrs-full:DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate
7.0
ifrs-full:BorrowingsRecognisedAsOfAcquisitionDate
8.0
ifrs-full:DeferredIncomeIncludingContractLiabilitiesRecognisedAsOfAcquisitionDateAbstract
9.0
ifrs-full:ContractLiabilitiesRecognisedAsOfAcquisitionDate
1.0
ifrs-full:DeferredIncomeOtherThanContractLiabilitiesRecognisedAsOfAcquisitionDate
2.0
ifrs-full:DeferredIncomeIncludingContractLiabilitiesRecognisedAsOfAcquisitionDate
3.0
ifrs-full:CashAndCashEquivalentsRecognisedAsOfAcquisitionDate
10.0
ifrs-full:GoodwillRecognisedAsOfAcquisitionDate
18.0
ifrs-full:GoodwillExpectedDeductibleForTaxPurposes
19.0
ifrs-full:GainRecognisedInBargainPurchaseTransaction
20.0
ifrs-full:ExplanationOfAmountOfAnyGainRecognisedAndLineItemInStatementOfComprehensiveIncomeInWhichGainIsRecognisedInBargainPurchase
21.0
ifrs-full:DescriptionOfReasonsWhyTransactionResultedInGainInBargainPurchase
22.0
ifrs-full:NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate
23.0
ifrs-full:DescriptionOfMeasurementBasisForNoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate
24.0
ifrs-full:DescriptionOfValuationTechniquesAndKeyModelInputsUsedForDeterminingNoncontrollingInterestInAnAcquireeMeasuredAtFairValue
25.0
ifrs-full:AcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDate
26.0
ifrs-full:GainLossRecognisedAsResultOfRemeasuringToFairValueEquityInterestInAcquireeHeldByAcquirerBeforeBusinessCombination
27.0
ifrs-full:DescriptionOfLineItemInStatementOfComprehensiveIncomeInWhichGainOrLossAsResultOfRemeasuringToFairValueEquityInterestIsRecognised
28.0
29.0
30.0
31.0
32.0
ifrs-full:DisclosureOfFactAndExplanationWhyDisclosureOfInformationForEachBusinessCombinationIsImpracticable
33.0
ifrs-full:DescriptionOfReasonsWhyInitialAccountingForBusinessCombinationIsIncomplete
34.0
ifrs-full:DescriptionOfAmountsOfAssetsLiabilitiesEquityInterestsOrItemsOfConsiderationForWhichInitialAccountingIsIncomplete
35.0
ifrs-full:DescriptionOfNatureAndAmountOfAnyMeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration
36.0
ifrs-full:MeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration
37.0
ifrs-full:IncreaseDecreaseInContingentConsiderationAssetLiability
38.0
ifrs-full:ExplanationOfAnyChangesInRecognisedAmountsOfContingentConsideration
39.0
ifrs-full:ExplanationOfAnyChangesInRangeOfOutcomesUndiscountedAndReasonsForThoseChangesForContingentConsideration
40.0
ifrs-full:DescriptionOfValuationTechniquesAndKeyModelInputsUsedToMeasureContingentConsideration
41.0
42.0
43.0
ifrs-full:DisclosureOfReconciliationOfChangesInGoodwillExplanatory
6.0
ifrs-full:DisclosureOfReconciliationOfChangesInGoodwillAbstract
1.0
ifrs-full:DisclosureOfReconciliationOfChangesInGoodwillTable
None
ifrs-full:BusinessCombinationsAxis
10.0
ifrs-full:EntitysTotalForBusinessCombinationsMember
1.0
ifrs-full:BusinessCombinationsMember
1.0
ifrs-full:AggregatedIndividuallyImmaterialBusinessCombinationsMember
1.0
ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
20.0
ifrs-full:CarryingAmountMember
1.0
ifrs-full:GrossCarryingAmountMember
1.0
ifrs-full:AccumulatedImpairmentMember
2.0
ifrs-full:DisclosureOfReconciliationOfChangesInGoodwillLineItems
1.0
ifrs-full:ReconciliationOfChangesInGoodwillAbstract
1.0
ifrs-full:Goodwill
1.0
ifrs-full:ChangesInGoodwillAbstract
2.0
ifrs-full:AdditionalRecognitionGoodwill
1.0
ifrs-full:SubsequentRecognitionOfDeferredTaxAssetsGoodwill
2.0
ifrs-full:DecreaseThroughClassifiedAsHeldForSaleGoodwill
3.0
ifrs-full:GoodwillDerecognisedWithoutHavingPreviouslyBeenIncludedInDisposalGroupClassifiedAsHeldForSale
4.0
ifrs-full:ImpairmentLossRecognisedInProfitOrLossGoodwill
5.0
ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesGoodwill
6.0
ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesGoodwill
7.0
ifrs-full:ChangesInGoodwill
8.0
ifrs-full:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationExplanatory
7.0
ifrs-full:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAbstract
1.0
ifrs-full:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationTable
None
ifrs-full:BusinessCombinationsAxis
10.0
ifrs-full:EntitysTotalForBusinessCombinationsMember
1.0
ifrs-full:BusinessCombinationsMember
1.0
ifrs-full:AggregatedIndividuallyImmaterialBusinessCombinationsMember
1.0
ifrs-full:TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAxis
20.0
ifrs-full:TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationMember
1.0
ifrs-full:DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItems
1.0
ifrs-full:ExplanationOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
1.0
ifrs-full:DescriptionOfAccountingForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
2.0
ifrs-full:AmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
3.0
ifrs-full:AcquisitionrelatedCostsForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
1.0
ifrs-full:AcquisitionrelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
1.0
ifrs-full:IssueCostsNotRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
2.0
ifrs-full:DescriptionOfLineItemsInFinancialStatementsForAmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
4.0
ifrs-full:DescriptionOfLineItemsForAcquisitionRelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
5.0
ifrs-full:MethodUsedToDetermineSettlementAmountForPreexistingRelationshipForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
6.0
ifrs-full:DescriptionOfHowIssueCostsNotRecognisedAsExpenseWereRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination
7.0
ifrs-full:DisclosureOfAcquiredReceivablesExplanatory
8.0
ifrs-full:DisclosureOfAcquiredReceivablesAbstract
1.0
ifrs-full:DisclosureOfAcquiredReceivablesTable
None
ifrs-full:BusinessCombinationsAxis
10.0
ifrs-full:EntitysTotalForBusinessCombinationsMember
1.0
ifrs-full:BusinessCombinationsMember
1.0
ifrs-full:AggregatedIndividuallyImmaterialBusinessCombinationsMember
1.0
ifrs-full:ClassesOfAcquiredReceivablesAxis
20.0
ifrs-full:ClassesOfAcquiredReceivablesMember
1.0
ifrs-full:LoansAcquiredInBusinessCombinationMember
1.0
ifrs-full:DirectFinanceLeasesAcquiredInBusinessCombinationMember
2.0
ifrs-full:DisclosureOfAcquiredReceivablesLineItems
1.0
ifrs-full:FairValueOfAcquiredReceivables
1.0
ifrs-full:GrossContractualAmountsReceivableForAcquiredReceivables
2.0
ifrs-full:BestEstimateAtAcquisitionDateOfContractualCashFlowsNotExpectedToBeCollectedForAcquiredReceivables
3.0
ifrs-full:DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory
9.0
ifrs-full:DisclosureOfContingentLiabilitiesInBusinessCombinationAbstract
1.0
ifrs-full:DisclosureOfContingentLiabilitiesInBusinessCombinationTable
None
ifrs-full:BusinessCombinationsAxis
10.0
ifrs-full:EntitysTotalForBusinessCombinationsMember
1.0
ifrs-full:BusinessCombinationsMember
1.0
ifrs-full:AggregatedIndividuallyImmaterialBusinessCombinationsMember
1.0
ifrs-full:ClassesOfContingentLiabilitiesAxis
20.0
ifrs-full:ContingentLiabilitiesMember
1.0
ifrs-full:WarrantyContingentLiabilityMember
1.0
ifrs-full:RestructuringContingentLiabilityMember
2.0
ifrs-full:LegalProceedingsContingentLiabilityMember
3.0
ifrs-full:OnerousContractsContingentLiabilityMember
4.0
ifrs-full:ContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMember
5.0
ifrs-full:ContingentLiabilitiesOfJointVentureMember
6.0
ifrs-full:ShareOfContingentLiabilitiesOfAssociatesMember
7.0
ifrs-full:OtherContingentLiabilitiesMember
8.0
ifrs-full:ItemsOfContingentLiabilitiesAxis
30.0
ifrs-full:ItemsOfContingentLiabilitiesMember
1.0
ifrs-full:DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems
1.0
ifrs-full:DescriptionOfNatureOfObligationContingentLiabilitiesInBusinessCombination
1.0
ifrs-full:DescriptionOfExpectedTimingOfOutflowsContingentLiabilitiesInBusinessCombination
2.0
ifrs-full:IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilitiesInBusinessCombination
3.0
ifrs-full:DescriptionOfMajorAssumptionsMadeConcerningFutureEventsContingentLiabilitiesInBusinessCombination
4.0
ifrs-full:ExpectedReimbursementContingentLiabilitiesInBusinessCombination
5.0
ifrs-full:AssetRecognisedForExpectedReimbursementContingentLiabilitiesInBusinessCombination
6.0
ifrs-full:ExplanationOfEstimatedFinancialEffectContingentLiabilitiesInBusinessCombination
7.0
ifrs-full:EstimatedFinancialEffectContingentLiabilitiesInBusinessCombination
8.0
ifrs-full:ExplanationOfPossibilityOfReimbursementContingentLiabilitiesInBusinessCombination
9.0
ifrs-full:DescriptionOfReasonsWhyLiabilityCannotBeMeasuredReliably
10.0
ifrs-full:ReconciliationOfChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract
11.0
ifrs-full:ContingentLiabilitiesRecognisedInBusinessCombination
1.0
ifrs-full:ChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract
2.0
ifrs-full:AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationAbstract
1.0
ifrs-full:NewLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination
1.0
ifrs-full:IncreaseDecreaseInExistingLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination
2.0
ifrs-full:AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination
3.0
ifrs-full:SettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination
2.0
ifrs-full:ReversedUnsettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination
3.0
ifrs-full:IncreaseThroughAdjustmentsArisingFromPassageOfTimeContingentLiabilitiesRecognisedInBusinessCombination
4.0
ifrs-full:IncreaseDecreaseThroughChangeInDiscountRateContingentLiabilitiesRecognisedInBusinessCombination
5.0
ifrs-full:IncreaseDecreaseInContingentLiabilitiesRecognisedInBusinessCombination
6.0
10.0