Reportable segments [member]

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Labels

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Reportable segments [member]enhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
This member stands for operating segments for which IFRS 8 requires information to be disclosed. The entity shall report separately information about an operating segment that meets any of the following quantitative thresholds: (a) reported revenue, including both sales to external customers and intersegment sales or transfers, is 10 per cent or more of the combined revenue, internal and external, of all operating segments; (b) the absolute amount of its reported profit or loss is 10 per cent or more of the greater, in absolute amount, of (i) the combined reported profit of all operating segments that did not report a loss and (ii) the combined reported loss of all operating segments that reported a loss; or (c) assets are 10 per cent or more of the combined assets of all operating segments. Additionally operating segments that do not meet any of the quantitative thresholds may be considered reportable, and separately disclosed, if management believes that information about the segment would be useful to users of the financial statements. [Refer: Operating segments [member]]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Segmenti o kojima se izvještava [member]hrhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Ovaj član označava poslovne segmente za koje MSFI 8 propisuju objavljivanje informacija. Subjekt odvojeno iskazuje informacije o poslovnom segmentu koji ispunjava neko od sljedećih kvantitativnih ograničenja: (a) iskazani prihodi, uključujući prodaju vanjskim kupcima i prodaju ili prijenose među segmentima, iznose deset posto ili više ukupnih vanjskih i unutarnjih prihoda svih poslovnih segmenata, (b) apsolutni iznos njegove iskazane dobiti ili gubitaka iznosi deset posto ili više apsolutne vrijednosti i. ukupnog iskazanog prihoda svih poslovnih segmenata koji nisu prijavili gubitak ili ii. ukupnih iskazanih gubitaka svih poslovnih segmenata koji su prijavili gubitke, ovisno o tome koji je iznos veći, ili (c) njegova imovina iznosi deset posto ili više ukupne imovine svih poslovnih segmenata. Osim toga, poslovni segmenti koji ne ispunjavaju nijedan od kvantitativnih ograničenja mogu se smatrati izvještajnim segmentima koji se odvojeno iskazuju ako upravljačka struktura smatra da su informacije o tim segmentima korisne korisnicima financijskih izvještaja. [Referenca: Poslovni segmenti [member]]hrhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

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