Index Index

Basic earnings (loss) per share from discontinued operations

NameBasicEarningsLossPerShareFromDiscontinuedOperations
Namespacehttp://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full
Prefixifrs-full
Data typenum:perShareItemType
Period typeduration
Substitution Groupxbrli:item
BalanceNone
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
The reported value should be tagged twice, with both this element and the element ‘Diluted earnings (loss) per share from discontinued operations' 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.enhttp://www.xbrl.org/2003/role/commentaryGuidancehttp://www.xbrl.org/2003/role/link
Basic earnings (loss) per share from discontinued operationsenhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Basic earnings (loss) per share from discontinued operations. [Refer: Basic earnings (loss) per share; Discontinued operations [member]]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Основна нетна печалба (загуба) на акция от преустановени дейностиbghttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Основна нетна печалба (загуба) на акция от преустановени дейности. [вж. Основна нетна печалба (загуба) на акция; Преустановени дейности [member]]bghttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Отчитаната стойност трябва да бъде маркирана два пъти – с този елемент и с елемента „Нетна печалба (загуба) на акция с намалена стойност от преустановени дейности“, 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.bghttp://www.xbrl.org/2003/role/commentaryGuidancehttp://www.xbrl.org/2003/role/link

References

NameValueRole
NameIAShttp://www.xbrl.org/2003/role/disclosureRef
Number33http://www.xbrl.org/2003/role/disclosureRef
IssueDate2021-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph68http://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=33&code=ifrs-tx-2021-en-r&anchor=para_68&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2021-03-24http://www.xbrl.org/2003/role/disclosureRef
NameIAShttp://www.xbrl.org/2003/role/disclosureRef
Number33http://www.xbrl.org/2003/role/disclosureRef
IssueDate2021-01-01http://www.xbrl.org/2003/role/disclosureRef
Paragraph67http://www.xbrl.org/2003/role/disclosureRef
URIhttp://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=33&code=ifrs-tx-2021-en-r&anchor=para_67&doctype=Standardhttp://www.xbrl.org/2003/role/disclosureRef
URIDate2021-03-24http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

NameRelation TypeRole
ifrs-full:BasicEarningsPerShareAbstract
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-310000
ifrs-full:BasicEarningsPerShareAbstract
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-320000
ifrs-full:BasicEarningsPerShareAbstract
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ias_33_role-838000
ifrs-full:BasicEarningsPerShareAbstract
domain-memberhttp://www.esma.europa.eu/xbrl/role/all/ias_33_role-838000a
esma_technical:NullItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegment
esma_technical:NullItems
domain-memberhttp://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario
ifrs-full:BasicEarningsPerShareAbstract
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-310000
ifrs-full:BasicEarningsPerShareAbstract
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-320000
ifrs-full:BasicEarningsPerShareAbstract
parent-childhttp://www.esma.europa.eu/xbrl/role/all/ias_33_role-838000
ifrs-full:BasicEarningsLossPerShare
summation-itemhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-310000
ifrs-full:BasicEarningsLossPerShare
summation-itemhttp://www.esma.europa.eu/xbrl/role/all/ias_1_role-320000
ifrs-full:BasicEarningsLossPerShare
summation-itemhttp://www.esma.europa.eu/xbrl/role/all/ias_33_role-838000

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