IndexReversal of inventory write-down
| Name | ReversalOfInventoryWritedown |
|---|---|
| Namespace | http://xbrl.ifrs.org/taxonomy/2019-03-27/ifrs-full |
| Prefix | ifrs-full |
| Data type | xbrli:monetaryItemType |
| Period type | duration |
| Substitution Group | xbrli:item |
| Balance | None |
| Nillable | True |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to application of IFRS 15 [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer's share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]] | en | http://www.xbrl.org/2003/role/commentaryGuidance | http://www.xbrl.org/2003/role/link |
| Reversal of inventory write-down | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Reversal of inventory write-down | en | http://www.xbrl.org/2009/role/negatedLabel | http://www.xbrl.org/2003/role/link |
| The amount recognised as a reduction in the amount of inventories recognised as an expense due to the reversal of any write-down of inventories resulting from an increase in net realisable value. [Refer: Inventories; Inventory write-down] | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Възстановяване на обезценката на материалните запаси | bg | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Сумата, призната като намаление на размера на материалните запаси, призната като разход поради възстановяването на обезценката на материалните запаси в резултат на увеличение на нетната реализируема стойност. [вж. Материални запаси; Обезценка на материални запаси] | bg | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Zrušení sníženého ocenění zásob | cs | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Částka vykázaná jako snížení výše zásob zahrnutá do nákladů v důsledku sníženého ocenění zásob vyplývajícího ze zvýšení čisté realizovatelné hodnoty. [Odkaz: Zásoby; Snížené ocenění zásob] | cs | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Tilbageførsel af nedskrivning af varebeholdninger | da | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Det beløb, der indregnes som en reduktion af den som omkostning indregnede varebeholdning, som følge af tilbageførslen af nedskrivninger på varebeholdninger som følge af en stigning i nettorealisationsværdien. [Reference: varebeholdninger, nedskrivning af varebeholdninger] | da | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Αντιλογισμός της υποτίμησης των αποθεμάτων | el | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Το ποσό που αναγνωρίζεται ως μείωση στο ποσό των αποθεμάτων που αναγνωρίστηκε ως έξοδο λόγω αντιλογισμού της υποτίμησης των αποθεμάτων, που προκύπτει από αύξηση της καθαρής ρευστοποιήσιμης αξίας. [Παραπομπή: Αποθέματα· Υποτίμηση των αποθεμάτων] | el | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Wertaufholung von Vorräten | de | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Der als Verminderung des Materialaufwands aufgrund der Wertaufholung von Vorräten, die sich aus einer Zunahme des Nettoveräußerungswertes ergibt, erfasste Betrag. [Siehe: Vorräte; Abschreibung von Vorräten] | de | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Reversión de rebaja del valor de las existencias | es | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| El importe reconocido como reducción del importe de las existencias reconocido como gasto, debido a la reversión de la rebaja del valor de las existencias resultante de un incremento del valor realizable neto. [Referencia: Existencias; Rebaja del valor de las existencias] | es | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Varude allahindluse tühistamine | et | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Summa, mis kajastatakse varude kulu summa vähendamisena tingituna varude tühistatud allahindlustest, kuna varude netorealiseerimisväärtus suureneb. [Viide: varud; varude allahindlus] | et | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Vaihto-omaisuuden kirjanpitoarvoa pienentävien kulukirjausten peruuttaminen | fi | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Vaihto-omaisuuden kuluksi kirjatun määrän vähennys, joka johtuu nettorealisointiarvon noususta johtuvasta vaihto-omaisuuden kirjanpitoarvoa pienentävien kulukirjausten peruutuksesta. [Viittaus: Vaihto-omaisuus; Vaihto-omaisuuden kirjanpitoarvon alentaminen] | fi | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Reprise de dépréciation des stocks | fr | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Montant comptabilisé au titre d’une réduction du montant des stocks comptabilisée comme charges en raison de la reprise de toute dépréciation des stocks résultant d’une augmentation de la valeur nette de réalisation. [Voir: Stocks; Dépréciation des stocks] | fr | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Poništenje otpisa vrijednosti zaliha | hr | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Iznos koji se priznaje kao smanjenje iznosa zaliha koje se priznaju kao rashod zbog poništenja svih otpisa vrijednosti zaliha koji su posljedica povećanja neto utržive vrijednosti. [Referenca: Zalihe; Otpis zaliha] | hr | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Készlet leértékelésének visszaírása | hu | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| A nettó realizálható érték növekedéséből származó, a készletek bármely korábbi leírásának visszaírt összegét a készletek ráfordításként elszámolt összegének csökkenéseként kell elszámolni. [Hivatkozás: Készletek; Készlet leértékelése] | hu | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Storno di una svalutazione di rimanenze | it | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| L'ammontare rilevato come riduzione dell'ammontare delle rimanenze rilevato come costo a seguito dello storno di qualsiasi svalutazione di rimanenze derivante da un aumento del valore netto di realizzo. [Rif: Rimanenze; Svalutazione di rimanenze] | it | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Atsargų nurašymo panaikinimas | lt | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Suma, pripažinta kaip atsargų sumos sumažinimas, pripažintas sąnaudomis dėl bet kokio atsargų nurašymo panaikinimo, daromo dėl grynosios realizavimo vertės padidėjimo. [Žr. Atsargos; Atsargų nurašymas] | lt | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Krājumu norakstījuma apvērse | lv | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Summa, ko atzīst kā krājumu samazinājuma summu, ko atzīst kā izdevumus sakarā ar krājumu norakstījuma apvērsi neto pārdošanas vērtības palielināšanās rezultātā. [Skatīt: Krājumi; Krājumu norakstīšana] | lv | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Treġġigħ lura ta’ tniżżil fil-valur tal-inventarji | mt | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| L-ammont rikonoxxut bħala tnaqqis fl-ammont ta’ inventarji rikonoxxuti bħala spiża minħabba t-treġġigħ lura ta’ kwalunkwe tniżżil fil-valur tal-inventarji li jirriżulta minn żieda fil-valur nett realizzabbli. [Refer: Inventarji; Tniżżil fil-valur tal-inventarji] | mt | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Terugneming van afschrijvingen van voorraden | nl | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Het bedrag opgenomen als een vermindering van het bedrag van de voorraden opgenomen als last naar aanleiding van de terugneming van elke afschrijving van voorraden resulterend uit een stijging van de opbrengstwaarde. [Zie: voorraden; afschrijving van voorraden] | nl | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Odwrócenie odpisu aktualizującego wartość zapasów | pl | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Kwota ujęta jako pomniejszenie kwoty zapasów ujętej jako koszt w związku z odwróceniem odpisu aktualizującego wartość zapasów wynikającym ze wzrostu wartości netto możliwej do uzyskania. [Zob.: zapasy; odpis aktualizujący wartość zapasów] | pl | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Reversão da redução das existências | pt | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| A quantia reconhecida como uma redução da quantia das existências reconhecida como uma despesa devido à reversão de qualquer redução das existências resultante de um aumento do valor realizável líquido. [Consultar: Existências; Redução das existências] | pt | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Reluarea reducerii valorii contabile a stocurilor | ro | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Cuantumul recunoscut ca reducere a valorii stocurilor recunoscută drept cheltuială determinată de reluarea oricărei reduceri a valorii contabile a stocurilor ca urmare a unei creșteri a valorii realizabile nete. [Referințe: stocuri; reducerea valorii contabile a stocurilor] | ro | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Zrušenie zníženia hodnoty zásob | sk | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Suma vykázaná ako zníženie hodnoty zásob vykázaných ako náklad v dôsledku zrušenia zníženia hodnoty zásob na základe zvýšenia čistej realizovateľnej hodnoty. [Odkaz: stav zásob; zníženie hodnoty zásob] | sk | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Razveljavitev delnega odpisa zalog | sl | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Znesek, pripoznan kot zmanjšanje vrednosti zalog, pripoznano kot strošek zaradi razveljavitve delnega odpisa zalog, ki izhaja iz povečanja čiste iztržljive vrednosti. [glej: Zaloge; Delni odpis zalog] | sl | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Återföring av nedskrivning av varulager | sv | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Det belopp som redovisas som en minskning av varulagret som har redovisats som en utgift på grund av eventuella återföringar av avskrivningar av varulager till följd av en ökning i nettoförsäljningsvärdet. [Se: Varulager; Nedskrivning av varulager] | sv | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
References
| Name | Value | Role |
|---|---|---|
| Name | IAS | http://www.xbrl.org/2003/role/disclosureRef |
| Number | 1 | http://www.xbrl.org/2003/role/disclosureRef |
| IssueDate | 2019-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 98 | http://www.xbrl.org/2003/role/disclosureRef |
| Subparagraph | a | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_98_a&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2019-03-27 | http://www.xbrl.org/2003/role/disclosureRef |
| Name | IAS | http://www.xbrl.org/2003/role/disclosureRef |
| Number | 2 | http://www.xbrl.org/2003/role/disclosureRef |
| IssueDate | 2019-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 36 | http://www.xbrl.org/2003/role/disclosureRef |
| Subparagraph | f | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=2&code=ifrs-tx-2019-en-r&anchor=para_36_f&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2019-03-27 | http://www.xbrl.org/2003/role/disclosureRef |
Related Parent Concepts
| Name | Relation Type | Role | |
|---|---|---|---|
 | esma_technical:NullItems | domain-member | http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegment |
| esma_technical:NullItems | domain-member | http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario |
| ifrs-full:WritedownsReversalsOfWritedownsOfInventoriesAbstract | parent-child | http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800200 |
| ifrs-full:DisclosureOfInventoriesExplanatory | parent-child | http://www.esma.europa.eu/xbrl/role/all/ias_2_role-826380 |
| ifrs-full:WritedownsReversalsOfInventories | summation-item | http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800200 |