Reportable segments [member]

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Labels

TextLangRoleContainer role
Reportable segments [member]enhttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
This member stands for operating segments for which IFRS 8 requires information to be disclosed. The entity shall report separately information about an operating segment that meets any of the following quantitative thresholds: (a) reported revenue, including both sales to external customers and intersegment sales or transfers, is 10 per cent or more of the combined revenue, internal and external, of all operating segments; (b) the absolute amount of its reported profit or loss is 10 per cent or more of the greater, in absolute amount, of (i) the combined reported profit of all operating segments that did not report a loss and (ii) the combined reported loss of all operating segments that reported a loss; or (c) assets are 10 per cent or more of the combined assets of all operating segments. Additionally operating segments that do not meet any of the quantitative thresholds may be considered reportable, and separately disclosed, if management believes that information about the segment would be useful to users of the financial statements. [Refer: Operating segments [member]]enhttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link
Сегменти на отчитане [member]]bghttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Този член обозначава оперативните сегменти, за които МСФО 8 изисква да бъде оповестена информация. Предприятието отчита отделно информация за оперативен сегмент, който отговаря на някой от следните количествени прагове: а) отчетените приходи, включващи както продажби на външни клиенти, така и продажби или трансфери между сегменти, е 10 % или повече от комбинираните приходи, вътрешни и външни, на всички оперативни сегменти; б) абсолютната сума на неговата отчетена печалба или загуба е 10 % или повече от по-голямата в абсолютна сума от: i) комбинираната отчетена печалба от всички оперативни сегменти, които не са отчели загуба, и ii) комбинираната отчетена загуба от всички оперативни сегменти, които са отчели загуба; в) неговите активи са 10 % или повече от комбинираните активи на всички оперативни сегменти. Оперативните сегменти, които не отговарят на никой от количествените прагове, могат да бъдат считани за сегменти на отчитане, и оповестявани отделно, ако ръководството смята, че информацията за сегмента би била полезна за ползвателите на финансовите отчети. [вж. Оперативни сегменти [member]]bghttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

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