| The reported value should be tagged twice, with both this element and the element 'Diluted earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax' when: (a) basic and diluted earnings per share equal; and (b) an entity presents one line item to accomplish the dual presentation requirement of paragraph 67 of IAS 33. | en | http://www.xbrl.org/2003/role/commentaryGuidance | http://www.xbrl.org/2003/role/link |
| Basic earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Basic earnings (loss) per share that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Basic earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax] | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Osnovna zarada (gubitak) po dionici, uključujući neto kretanja salda vremenskih razgraničenja i neto kretanja povezanog odgođenog poreza | hr | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Osnovna zarada (gubitak) po dionici, koja uključuje neto kretanja salda vremenskih razgraničenja i neto kretanja povezanog odgođenog poreza. [Refer.: Osnovna zarada (gubitak) po dionici; Neto promjene aktivnih i pasivnih vremenskih razgraničenja povezanih s dobiti ili gubitkom i neto promjene povezanog odgođenog poreza] | hr | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Iskazanu vrijednost trebalo bi označiti dvaput, s oba ta elementa i elementom „Razrijeđena zarada (gubitak) po dionici, uključujući neto promjene aktivnih i pasivnih vremenskih razgraničenja i neto kretanja povezanog odgođenog poreza”: (a) ako su osnovna i razrijeđena zarada po dionici jednake; i (b) ako subjekt iskazuje jednu stavku i tako ispunjava zahtjev o dvojnom prezentiranju iz točke 67. MRS-a 33. | hr | http://www.xbrl.org/2003/role/commentaryGuidance | http://www.xbrl.org/2003/role/link |
Index