IndexCost of sales
| Name | CostOfSales |
|---|---|
| Namespace | http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full |
| Prefix | ifrs-full |
| Data type | xbrli:monetaryItemType |
| Period type | duration |
| Substitution Group | xbrli:item |
| Balance | debit |
| Nillable | True |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| This line item should only be used to tag total 'cost of sales' amounts. It should NOT be used to tag a partial cost of sales, that is, an amount excluding specific expenses classified by an entity as cost of sales. For example, the line item should not be used to tag ‘cost of sales, excluding depreciation’ when the depreciation amount reflects an expense that the company considers part of cost of sales. | en | http://www.xbrl.org/2003/role/commentaryGuidance | http://www.xbrl.org/2003/role/link |
| Cost of sales | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Cost of sales | en | http://www.xbrl.org/2009/role/negatedLabel | http://www.xbrl.org/2003/role/link |
| The amount of all expenses directly or indirectly attributed to the goods or services sold. Attributed expenses include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, such as depreciation and maintenance of factory buildings and equipment used in the production process, unallocated production overheads, and abnormal amounts of production costs of inventories. | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Pardavimo savikaina | lt | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Visų sąnaudų, tiesiogiai arba netiesiogiai priskiriamų parduotoms prekėms arba paslaugoms, suma. Priskirtos sąnaudos, be kita ko, apima išlaidas, anksčiau įtrauktas į dabar parduotų atsargų vertę, pavyzdžiui, gamyklos pastatų ir įrenginių nusidėvėjimo ir priežiūros išlaidas, nepaskirstytąsias pridėtines gamybos išlaidas ir normatyvus viršijančias atsargų gamybos išlaidas. | lt | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Pardavimo savikaina | lt | http://www.xbrl.org/2009/role/negatedLabel | http://www.xbrl.org/2003/role/link |
| Ši straipsnio eilutė turėtų būti naudojama tik bendroms pardavimo savikainos sumoms žymėti. Jos NEREIKĖTŲ naudoti dalinėms pardavimo savikainos sumoms, t. y. sumoms be konkrečių sąnaudų, kurias ūkio subjektas priskiria pardavimo savikainai, žymėti. Pavyzdžiui, straipsnio eilutės nereikėtų naudoti pardavimo savikainai, išskyrus nusidėvėjimą, žymėti, kai nusidėvėjimo suma atitinka sąnaudas, kurias įmonė įtraukia į pardavimo savikainą. | lt | 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 | 1 | http://www.xbrl.org/2003/role/disclosureRef |
| IssueDate | 2021-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 99 | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_99&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 | 1 | http://www.xbrl.org/2003/role/disclosureRef |
| IssueDate | 2021-01-01 | http://www.xbrl.org/2003/role/disclosureRef |
| Paragraph | 103 | http://www.xbrl.org/2003/role/disclosureRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_103&doctype=Standard | http://www.xbrl.org/2003/role/disclosureRef |
| URIDate | 2021-03-24 | 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:ProfitLossAbstract | parent-child | http://www.esma.europa.eu/xbrl/role/all/ias_1_role-310000 |
| ifrs-full:GrossProfit | summation-item | http://www.esma.europa.eu/xbrl/role/all/ias_1_role-310000 |