IndexDiluted earnings (loss) per share
| Name | DilutedEarningsLossPerShare |
|---|---|
| Namespace | http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full |
| Prefix | ifrs-full |
| Data type | num:perShareItemType |
| Period type | duration |
| Substitution Group | xbrli:item |
| Balance | None |
| Nillable | True |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| The reported value should be tagged twice, with both this element and the element ‘Basic earnings (loss) per share’ when: (a) basic and diluted earnings per share are 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 |
| Diluted earnings (loss) per share | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Total diluted earnings (loss) per share | en | http://www.xbrl.org/2003/role/totalLabel | http://www.xbrl.org/2003/role/link |
| The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator), divided by the weighted average number of ordinary shares outstanding during the period (the denominator), both adjusted for the effects of all dilutive potential ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]] | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Нетна печалба (загуба) на акция с намалена стойност | bg | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Размерът на нетната печалба (загуба), полагаща се на притежателите на обикновени акции в предприятието майка (числител), разделен на среднопретегления брой на държаните обикновени акции в обращение за периода (знаменател), като числителят и знаменателят се коригират за ефектите от всички потенциални обикновени акции с ефект на намаляване на стойността. [вж. Обикновени акции [member]; Среднопретеглена величина [member]] | bg | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Общ размер на нетната печалба (загуба) на акция с намалена стойност | bg | http://www.xbrl.org/2003/role/totalLabel | http://www.xbrl.org/2003/role/link |
| Отчитаната стойност трябва да бъде маркирана два пъти – с този елемент и с елемента „Основна нетна печалба (загуба) на акция“, когато: а) основната нетна печалба на акция и нетната печалба на акция с намалена стойност са равни; и б) предприятието представя една статия за изпълнение на задължението за двойно представяне по параграф 67 от МСС 33. | bg | http://www.xbrl.org/2003/role/commentaryGuidance | http://www.xbrl.org/2003/role/link |
References
| Name | Value | Role |
|---|---|---|
| Name | IAS | http://www.xbrl.org/2003/role/disclosureRef |
| Number | 33 | http://www.xbrl.org/2003/role/disclosureRef |
| IssueDate | 2021-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 66 | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=33&code=ifrs-tx-2021-en-r&anchor=para_66&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2021-03-24 | http://www.xbrl.org/2003/role/disclosureRef |
| Name | IAS | http://www.xbrl.org/2003/role/disclosureRef |
| Number | 33 | http://www.xbrl.org/2003/role/disclosureRef |
| IssueDate | 2021-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 67 | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=33&code=ifrs-tx-2021-en-r&anchor=para_67&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2021-03-24 | http://www.xbrl.org/2003/role/disclosureRef |
Related Child Concepts
| Name | Relation Type | Role | |
|---|---|---|---|
 | ifrs-full:DilutedEarningsLossPerShareFromContinuingOperations | summation-item | http://www.esma.europa.eu/xbrl/role/all/ias_1_role-310000 |
| ifrs-full:DilutedEarningsLossPerShareFromDiscontinuedOperations | summation-item | http://www.esma.europa.eu/xbrl/role/all/ias_1_role-310000 |
| ifrs-full:DilutedEarningsLossPerShareFromContinuingOperations | summation-item | http://www.esma.europa.eu/xbrl/role/all/ias_1_role-320000 |
| ifrs-full:DilutedEarningsLossPerShareFromDiscontinuedOperations | summation-item | http://www.esma.europa.eu/xbrl/role/all/ias_1_role-320000 |
| ifrs-full:DilutedEarningsLossPerShareFromContinuingOperations | summation-item | http://www.esma.europa.eu/xbrl/role/all/ias_33_role-838000 |
| ifrs-full:DilutedEarningsLossPerShareFromDiscontinuedOperations | summation-item | http://www.esma.europa.eu/xbrl/role/all/ias_33_role-838000 |