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[800610] Notes - List of material accounting policy information

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Arc name	presentationArc
Arc role	http://www.xbrl.org/2003/arcrole/parent-child
Link role	https://xbrl.ifrs.org/role/ifrs/ias_1_2022-03-24_role-800610

Concept	Order
Disclosure of material accounting policy information [text block] `ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory`
Description of accounting policy for available-for-sale financial assets [text block] `ifrs-full:DescriptionOfAccountingPolicyForAvailableforsaleFinancialAssetsExplanatory`	0.5
Description of accounting policy for biological assets [text block] `ifrs-full:DescriptionOfAccountingPolicyForBiologicalAssetsExplanatory`	0.53125
Description of accounting policy for borrowing costs [text block] `ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory`	0.546875
Description of accounting policy for borrowings [text block] `ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory`	0.5625
Description of accounting policy for business combinations [text block] `ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory`	0.6875
Description of accounting policy for business combinations and goodwill [text block] `ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory`	0.71875
Description of accounting policy for cash flows [text block] `ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory`	0.796875
Description of accounting policy for collateral [text block] `ifrs-full:DescriptionOfAccountingPolicyForCollateralExplanatory`	0.875
Description of accounting policy for construction in progress [text block] `ifrs-full:DescriptionOfAccountingPolicyForConstructionInProgressExplanatory`	1.5625
Description of accounting policy for contingent liabilities and contingent assets [text block] `ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory`	2.25
Description of accounting policy for customer acquisition costs [text block] `ifrs-full:DescriptionOfAccountingPolicyForCustomerAcquisitionCostsExplanatory`	2.375
Description of accounting policy for customer loyalty programmes [text block] `ifrs-full:DescriptionOfAccountingPolicyForCustomerLoyaltyProgrammesExplanatory`	2.4375
Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block] `ifrs-full:DescriptionOfAccountingPolicyForDecommissioningRestorationAndRehabilitationProvisionsExplanatory`	2.4765625
Description of accounting policy for deferred acquisition costs arising from insurance contracts [text block] `ifrs-full:DescriptionOfAccountingPolicyForDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory`	2.515625
Description of accounting policy for deferred income tax [text block] `ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory`	2.75
Description of accounting policy for depreciation expense [text block] `ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory`	2.875
Description of accounting policy for derecognition of financial instruments [text block] `ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory`	2.90625
Description of accounting policy for derivative financial instruments [text block] `ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory`	2.9375
Description of accounting policy for derivative financial instruments and hedging [text block] `ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory`	2.96875
Description of accounting policy for determining components of cash and cash equivalents [text block] `ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents`	2.982421875
Description of accounting policy for discontinued operations [text block] `ifrs-full:DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory`	2.99609375
Description of accounting policy for discounts and rebates [text block] `ifrs-full:DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory`	2.998046875
Description of accounting policy for dividends [text block] `ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory`	2.99951171875
Description of accounting policy for earnings per share [text block] `ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory`	2.999755859375
Description of accounting policy for emission rights [text block] `ifrs-full:DescriptionOfAccountingPolicyForEmissionRightsExplanatory`	2.9998779296875
Description of accounting policy for employee benefits [text block] `ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory`	2.999908447265625
Description of accounting policy for environment related expense [text block] `ifrs-full:DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory`	2.99993896484375
Description of accounting policy for exceptional items [text block] `ifrs-full:DescriptionOfAccountingPolicyForExceptionalItemsExplanatory`	2.999969482421875
Description of accounting policy for expenses [text block] `ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory`	5.53125
Description of accounting policy for exploration and evaluation expenditures [text block] `ifrs-full:DescriptionOfAccountingPolicyForExplorationAndEvaluationExpenditures`	5.5859375
Description of accounting policy for fair value measurement [text block] `ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory`	5.59375
Description of accounting policy for fee and commission income and expense [text block] `ifrs-full:DescriptionOfAccountingPolicyForFeeAndCommissionIncomeAndExpenseExplanatory`	5.609375
Description of accounting policy for finance costs [text block] `ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory`	5.6171875
Description of accounting policy for finance income and costs [text block] `ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory`	5.62109375
Description of accounting policy for financial assets [text block] `ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory`	5.623046875
Description of accounting policy for financial guarantees [text block] `ifrs-full:DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory`	5.6240234375
Description of accounting policy for financial instruments [text block] `ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory`	5.62451171875
Description of accounting policy for financial instruments at fair value through profit or loss [text block] `ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory`	5.62457275390625
Description of accounting policy for financial liabilities [text block] `ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory`	5.6246337890625
Description of accounting policy for foreign currency translation [text block] `ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory`	5.6248779296875
Description of accounting policy for franchise fees [text block] `ifrs-full:DescriptionOfAccountingPolicyForFranchiseFeesExplanatory`	5.62493896484375
Description of accounting policy for functional currency [text block] `ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory`	5.624969482421875
Description of accounting policy for goodwill [text block] `ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory`	5.6249847412109375
Description of accounting policy for government grants [text block] `ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants`	5.624992370605469
Description of accounting policy for hedging [text block] `ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory`	5.624996185302734
Description of accounting policy for held-to-maturity investments [text block] `ifrs-full:DescriptionOfAccountingPolicyForHeldtomaturityInvestmentsExplanatory`	5.624998092651367
Description of accounting policy for impairment of assets [text block] `ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory`	5.624999046325684
Description of accounting policy for impairment of financial assets [text block] `ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory`	5.624999523162842
Description of accounting policy for impairment of non-financial assets [text block] `ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory`	5.624999761581421
Description of accounting policy for income tax [text block] `ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory`	5.6249998807907104
Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block] `ifrs-full:DescriptionOfAccountingPolicyForInsuranceContracts`	5.624999940395355
Description of accounting policy for intangible assets and goodwill [text block] `ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory`	10.984375
Description of accounting policy for intangible assets other than goodwill [text block] `ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory`	10.98828125
Description of accounting policy for interest income and expense [text block] `ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory`	10.990234375
Description of accounting policy for investment in associates [text block] `ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates`	10.9921875
Description of accounting policy for investment in associates and joint ventures [text block] `ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory`	10.99267578125
Description of accounting policy for investments in joint ventures [text block] `ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures`	10.992919921875
Description of accounting policy for investment property [text block] `ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory`	10.9930419921875
Description of accounting policy for investments other than investments accounted for using equity method [text block] `ifrs-full:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory`	10.9931640625
Description of accounting policy for issued capital [text block] `ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory`	10.997802734375
Description of accounting policy for leases [text block] `ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory`	10.998558044433594
Description of accounting policy for loans and receivables [text block] `ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory`	10.998580932617188
Description of accounting policy for measuring inventories [text block] `ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories`	10.998626708984375
Description of accounting policy for mining assets [text block] `ifrs-full:DescriptionOfAccountingPolicyForMiningAssetsExplanatory`	10.99871826171875
Description of accounting policy for mining rights [text block] `ifrs-full:DescriptionOfAccountingPolicyForMiningRightsExplanatory`	10.9989013671875
Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block] `ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory`	10.999267578125
Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block] `ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory`	11.0
Description of accounting policy for offsetting of financial instruments [text block] `ifrs-full:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory`	13.0
Description of accounting policy for oil and gas assets [text block] `ifrs-full:DescriptionOfAccountingPolicyForOilAndGasAssetsExplanatory`	15.0
Description of accounting policy for programming assets [text block] `ifrs-full:DescriptionOfAccountingPolicyForProgrammingAssetsExplanatory`	17.0
Description of accounting policy for property, plant and equipment [text block] `ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory`	19.0
Description of accounting policy for provisions [text block] `ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory`	21.0
Description of accounting policy for reclassification of financial instruments [text block] `ifrs-full:DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory`	83.000244140625
Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block] `ifrs-full:DescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatory`	83.0006103515625
Description of accounting policy for recognition of revenue [text block] `ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue`	83.00079345703125
Description of accounting policy for regulatory deferral accounts [text block] `ifrs-full:DescriptionOfAccountingPolicyForRegulatoryDeferralAccountsExplanatory`	83.0009765625
Description of accounting policy for reinsurance [text block] `ifrs-full:DescriptionOfAccountingPolicyForReinsuranceExplanatory`	83.00146484375
Description of accounting policy for repairs and maintenance [text block] `ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory`	83.0078125
Description of accounting policy for repurchase and reverse repurchase agreements [text block] `ifrs-full:DescriptionOfAccountingPolicyForRepurchaseAndReverseRepurchaseAgreementsExplanatory`	83.015625
Description of accounting policy for research and development expense [text block] `ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory`	83.03125
Description of accounting policy for restricted cash and cash equivalents [text block] `ifrs-full:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory`	83.0625
Description of accounting policy for segment reporting [text block] `ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory`	96.0010986328125
Description of accounting policy for service concession arrangements [text block] `ifrs-full:DescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory`	96.002197265625
Description of accounting policy for share-based payment transactions [text block] `ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory`	96.00439453125
Description of accounting policy for stripping costs [text block] `ifrs-full:DescriptionOfAccountingPolicyForStrippingCostsExplanatory`	96.0087890625
Description of accounting policy for subsidiaries [text block] `ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory`	96.009765625
Description of accounting policy for taxes other than income tax [text block] `ifrs-full:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory`	96.0107421875
Description of accounting policy for termination benefits [text block] `ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits`	96.01171875
Description of accounting policy for trade and other payables [text block] `ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory`	96.015625
Description of accounting policy for trade and other receivables [text block] `ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory`	96.03125
Description of accounting policy for trading income and expense [text block] `ifrs-full:DescriptionOfAccountingPolicyForTradingIncomeAndExpenseExplanatory`	96.0625
Description of accounting policy for transactions with non-controlling interests [text block] `ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory`	96.09375
Description of accounting policy for transactions with related parties [text block] `ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory`	96.125
Description of accounting policy for treasury shares [text block] `ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory`	96.25
Description of accounting policy for warrants [text block] `ifrs-full:DescriptionOfAccountingPolicyForWarrantsExplanatory`	96.5
Description of other accounting policies relevant to understanding of financial statements [text block] `ifrs-full:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements`	97.0