Reportable segments [member]

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Period typeduration
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BalanceNone
NillableTrue
AbstractTrue

Labels

TextLangRoleContainer role
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
Segmente raportabile [member]rohttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Acest membru reprezintă segmentele operaționale pentru care IFRS 8 impune prezentarea de informații. Entitatea trebuie să raporteze separat informațiile despre un segment operațional care respectă oricare dintre următoarele praguri cantitative: (a) veniturile raportate, inclusiv vânzările către clienți externi și vânzările sau transferurile între segmente, reprezintă 10 la sută sau mai mult din veniturile combinate, interne și externe, ale tuturor segmentelor operaționale; (b) valoarea absolută a profitului sau pierderii sale raportate este 10 la sută sau mai mult din cea mai mare valoare, în valoare absolută, dintre (i) profitul combinat raportat pentru toate segmentele operaționale care nu au raportat o pierdere și (ii) pierderea combinată raportată din toate segmentele operaționale care au raportat o pierdere sau (c) activele sale reprezintă 10 la sută sau mai mult din activele combinate ale tuturor segmentelor operaționale. Alte segmente operaționale care nu respectă niciunul dintre pragurile cantitative pot fi considerate raportabile și pot fi prezentate separat dacă conducerea este de părere că informațiile despre segmente ar fi utile pentru utilizatorii situațiilor financiare. [Referințe: segmente operaționale [member]]rohttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

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