Description of nature of potential income tax consequences that would result from payment of dividend

NameDisclosureOfNatureOfPotentialIncomeTaxConsequencesThatWouldResultFromPaymentOfDividendExplanatory
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Labels

TextLangRoleContainer role
Description of nature of potential income tax consequences that would result from payment of dividendenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
The description of the nature of the potential income tax consequences that would result from the payment of dividends to the entity's shareholders in jurisdictions such as those where income taxes are payable at a higher or lower rate if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity, or where income taxes may be refundable or payable if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity. [Refer: Retained earnings]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Deskrizzjoni tan-natura tal-konsegwenzi potenzjali tat-taxxa fuq l-introjtu li jirriżultaw mill-ħlas tad-dividendimthttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Id-deskrizzjoni tan-natura tal-konsegwenzi potenzjali tat-taxxa fuq l-introjtu li jirriżultaw mill-ħlas tad-dividendi lill-azzjonisti tal-entità f’ġuriżdizzjonijiet bħal dawk fejn it-taxxi fuq l-introjtu jkunu jridu jitħallsu b’rata ogħla jew aktar baxxa jekk il-profitt nett jew il-qligħ imfaddal kollu, jew parti minnu, jitħallas bħala dividend lill-azzjonisti tal-entità, jew fejn it-taxxi fuq l-introjtu jistgħu jkunu rifondibbli jew pagabbli jekk il-profitt nett jew il-qligħ imfaddal kollu, jew parti minnu, jitħallas bħala dividend lill-azzjonisti tal-entità. [Refer: Qligħ imfaddal]mthttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

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Number12http://www.xbrl.org/2003/role/disclosureRef
IssueDate2020-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph82Ahttp://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_82A&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2020-01-01http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

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esma_technical:NullItems
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ifrs-full:DisclosureOfIncomeTaxExplanatory
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ias_12_role-835110