Interest costs capitalised

NameInterestCostsCapitalised
Namespacehttps://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full
Prefixifrs-full
Data typexbrli:monetaryItemType
Period typeduration
Substitution Groupxbrli:item
BalanceNone
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
The amount of interest costs that an entity incurs in connection with the borrowing of funds that are directly attributable to the acquisition, construction or production of a qualifying asset and which form part of the cost of that asset.enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
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 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]]enhttp://www.xbrl.org/2003/role/commentaryGuidancehttp://www.xbrl.org/2003/role/link
Interest costs capitalisedenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link

References

NameValueRole
NameIAShttp://www.xbrl.org/2009/role/commonPracticeRef
Number1http://www.xbrl.org/2009/role/commonPracticeRef
IssueDate2022-03-24http://www.xbrl.org/2009/role/commonPracticeRef
Paragraph112http://www.xbrl.org/2009/role/commonPracticeRef
Subparagraphchttp://www.xbrl.org/2009/role/commonPracticeRef
URIhttps://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_112_c&doctype=Standardhttp://www.xbrl.org/2009/role/commonPracticeRef
URIDate2022-03-24http://www.xbrl.org/2009/role/commonPracticeRef

Related Parent Concepts

NameRelation TypeRole
ifrs-full:InterestCostsIncurred
summation-itemhttps://xbrl.ifrs.org/role/ifrs/ias_23_2022-03-24_role-836200
ifrs-full:InterestCostsAbstract
parent-childhttps://xbrl.ifrs.org/role/ifrs/ias_23_2022-03-24_role-836200