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 |
| Stroški prodaje | sl | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Znesek vseh odhodkov, neposredno ali posredno pripisanih prodanemu blagu ali storitvam. Pripisani odhodki med drugim vključujejo stroške, ki so bili pred tem vključeni v vrednotenje prodanih zalog, kot so amortizacija in vzdrževanje tovarniških zgradb in opreme, ki se uporabljajo v proizvodnem procesu, nerazporejene posredne proizvajalne stroške in nenormalne zneske proizvajalnih stroškov zalog. | sl | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Stroški prodaje | sl | http://www.xbrl.org/2009/role/negatedLabel | http://www.xbrl.org/2003/role/link |
| Ta vrstična postavka se lahko uporablja samo za označevanje zneskov skupnih „stroškov prodaje“. NE SME se uporabljati za označevanje delnih stroškov prodaje, tj. zneska, ki izključuje posebne odhodke, ki jih je podjetje razvrstilo kot stroške prodaje. Na primer, vrstična postavka se ne sme uporabljati za označevanje „stroškov prodaje brez amortizacije“, kadar znesek amortizacije odraža odhodek, ki ga podjetje šteje za del stroškov prodaje. | sl | 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 |