[800600] Notes - List of accounting policies
| Arc name | presentationArc |
|---|---|
| Arc role | http://www.xbrl.org/2003/arcrole/parent-child |
| Link role | http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800600 |
bg| Concept | Order |
|---|---|
ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory | |
ifrs-full:DescriptionOfAccountingPolicyForAvailableforsaleFinancialAssetsExplanatory | 10.0 |
ifrs-full:DescriptionOfAccountingPolicyForBiologicalAssetsExplanatory | 20.0 |
ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory | 30.0 |
ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory | 40.0 |
ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory | 50.0 |
ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory | 60.0 |
ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory | 70.0 |
ifrs-full:DescriptionOfAccountingPolicyForCollateralExplanatory | 80.0 |
ifrs-full:DescriptionOfAccountingPolicyForConstructionInProgressExplanatory | 90.0 |
ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory | 100.0 |
ifrs-full:DescriptionOfAccountingPolicyForCustomerAcquisitionCostsExplanatory | 110.0 |
ifrs-full:DescriptionOfAccountingPolicyForCustomerLoyaltyProgrammesExplanatory | 120.0 |
ifrs-full:DescriptionOfAccountingPolicyForDecommissioningRestorationAndRehabilitationProvisionsExplanatory | 130.0 |
ifrs-full:DescriptionOfAccountingPolicyForDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory | 140.0 |
ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory | 150.0 |
ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory | 160.0 |
ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory | 170.0 |
ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory | 180.0 |
ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory | 190.0 |
ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents | 200.0 |
ifrs-full:DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory | 210.0 |
ifrs-full:DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory | 220.0 |
ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory | 230.0 |
ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory | 240.0 |
ifrs-full:DescriptionOfAccountingPolicyForEmissionRightsExplanatory | 250.0 |
ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory | 260.0 |
ifrs-full:DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory | 270.0 |
ifrs-full:DescriptionOfAccountingPolicyForExceptionalItemsExplanatory | 280.0 |
ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory | 290.0 |
ifrs-full:DescriptionOfAccountingPolicyForExplorationAndEvaluationExpenditures | 300.0 |
ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory | 310.0 |
ifrs-full:DescriptionOfAccountingPolicyForFeeAndCommissionIncomeAndExpenseExplanatory | 320.0 |
ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory | 330.0 |
ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory | 340.0 |
ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory | 350.0 |
ifrs-full:DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory | 360.0 |
ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory | 370.0 |
ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory | 380.0 |
ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory | 390.0 |
ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory | 400.0 |
ifrs-full:DescriptionOfAccountingPolicyForFranchiseFeesExplanatory | 410.0 |
ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory | 420.0 |
ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory | 430.0 |
Описание на счетоводната политика за безвъзмездните средства, предоставени от държавата [text block] ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants | 440.0 |
ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory | 450.0 |
ifrs-full:DescriptionOfAccountingPolicyForHeldtomaturityInvestmentsExplanatory | 460.0 |
ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory | 470.0 |
ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory | 480.0 |
ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory | 490.0 |
ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory | 500.0 |
ifrs-full:DescriptionOfAccountingPolicyForInsuranceContracts | 510.0 |
ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory | 520.0 |
ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory | 530.0 |
ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory | 540.0 |
ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates | 550.0 |
ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory | 560.0 |
ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures | 570.0 |
ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory | 580.0 |
ifrs-full:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory | 590.0 |
ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory | 600.0 |
ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory | 610.0 |
ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory | 620.0 |
ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories | 630.0 |
ifrs-full:DescriptionOfAccountingPolicyForMiningAssetsExplanatory | 640.0 |
ifrs-full:DescriptionOfAccountingPolicyForMiningRightsExplanatory | 650.0 |
ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory | 660.0 |
ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory | 670.0 |
ifrs-full:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory | 680.0 |
ifrs-full:DescriptionOfAccountingPolicyForOilAndGasAssetsExplanatory | 690.0 |
ifrs-full:DescriptionOfAccountingPolicyForProgrammingAssetsExplanatory | 700.0 |
ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory | 710.0 |
ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory | 720.0 |
ifrs-full:DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory | 730.0 |
ifrs-full:DescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatory | 740.0 |
ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue | 750.0 |
ifrs-full:DescriptionOfAccountingPolicyForRegulatoryDeferralAccountsExplanatory | 760.0 |
ifrs-full:DescriptionOfAccountingPolicyForReinsuranceExplanatory | 770.0 |
ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory | 780.0 |
ifrs-full:DescriptionOfAccountingPolicyForRepurchaseAndReverseRepurchaseAgreementsExplanatory | 790.0 |
ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory | 800.0 |
Описание на счетоводната политика за блокираните парични средства и парични еквиваленти [text block] ifrs-full:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory | 810.0 |
ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory | 820.0 |
ifrs-full:DescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory | 830.0 |
ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory | 840.0 |
ifrs-full:DescriptionOfAccountingPolicyForStrippingCostsExplanatory | 850.0 |
ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory | 860.0 |
ifrs-full:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory | 870.0 |
ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits | 880.0 |
ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory | 890.0 |
ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory | 900.0 |
ifrs-full:DescriptionOfAccountingPolicyForTradingIncomeAndExpenseExplanatory | 910.0 |
ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory | 920.0 |
ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory | 930.0 |
ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory | 940.0 |
ifrs-full:DescriptionOfAccountingPolicyForWarrantsExplanatory | 950.0 |
ifrs-full:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements | 960.0 |