IndexDescription of reasons why presumption investor does not have significant influence is overcome when its interest in investee is less than twenty per cent
| Name | DescriptionOfReasonsWhyPresumptionThatInterestOfLessThanTwentyPerCentInAssociateIsOvercome |
|---|---|
| Namespace | http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full |
| Prefix | ifrs-full |
| Data type | xbrli:stringItemType |
| Period type | duration |
| Substitution Group | xbrli:item |
| Balance | None |
| Nillable | True |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| Description of reasons why presumption investor does not have significant influence is overcome when its interest in investee is less than twenty per cent | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| The description of significant judgements and assumptions made in determining that the entity has significant influence over another entity even though it holds less than 20 per cent of the voting rights of another entity. | en | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Описание на причините, поради които предположението, че не е налице значително влияние на инвеститор, отпада, когато делът на инвеститора в предприятието, в което е инвестирано, е по-малък от двадесет на сто | bg | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Описанието на значимите преценки и допускания при определяне на факта, че предприятието има значително влияние върху друго предприятие, въпреки че държи по-малко от 20 на сто от правата на глас в него. | bg | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
References
| Name | Value | Role |
|---|---|---|
| Name | IFRS | http://www.xbrl.org/2003/role/exampleRef |
| Number | 12 | http://www.xbrl.org/2003/role/exampleRef |
| IssueDate | 2021-01-01 | http://www.xbrl.org/2003/role/exampleRef |
| Paragraph | 9 | http://www.xbrl.org/2003/role/exampleRef |
| Subparagraph | e | http://www.xbrl.org/2003/role/exampleRef |
| URI | http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&anchor=para_9_e&doctype=Standard | http://www.xbrl.org/2003/role/exampleRef |
| URIDate | 2021-03-24 | http://www.xbrl.org/2003/role/exampleRef |
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:DisclosureOfSignificantJudgementsAndAssumptionsMadeInRelationToInterestsInOtherEntitiesExplanatory | parent-child | http://www.esma.europa.eu/xbrl/role/all/ifrs_12_role-825700 |