| Standard
Label |
Element Name |
Abstract |
SubstitutionGroup |
Data Type |
Period Type |
Balance Type |
Nillable |
Reference |
Documentation |
| Net Increase (Decrease) in
Cash and Cash Equivalents |
NetIncreaseDecreaseCashCashEquivalents |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;8 |
The aggregate movements
in cash and cash equivalents of the entity, on account of cash flows from
operating, investing and financing activity. |
|
|
|
|
|
|
|
|
|
|
| Net Cash Flow
from (Used in) Operating Activities |
NetCashFlowfromUsedinOperatingActivities |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;8 |
Cash flows by way of the
principal revenue producing activities of the entity and other activities
that are not investing or financing activities. |
|
|
|
|
|
|
|
|
|
|
| Cash Generated
from Operations |
CashfromGeneratedOperations |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;18 |
The aggregate inflows
and outflows of cash of the entity, which are related to main business
operations, excluding cash inflows and outflows from investing, financing and
excluding taxes paid or refund. |
|
|
|
|
|
| Operating
Profit (Loss) before Changes in Working Capital |
OperatingProfitLossbeforeChangesWorkingCapital |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;18 |
The aggregate inflows
and outflows of cash of the entity, which are related to main business
operations, excluding working capital changes, which is changes in current
assets and current liabilities. |
|
|
|
|
|
| Net Profit
(Loss) before Tax and Extraordinary Items |
NetProfitLossbeforeTaxExtraordinaryItems |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;18 |
The profit or loss earned
by the entity, before considering tax and extraordinary items. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Adjustments to
Profit (Loss) from Operations |
AdjustmentsProfitLossOperations |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;18;b |
The aggregate of
adjustments by the entity of non operating expenses and losses, incomes and
gains. Non cash charges, which are notional in nature, having no impact on
cash flows of the entity. |
|
|
|
|
|
| Adjustment for
Depreciation, Depletion and Amortisation |
AdjustmentDepreciationDepletionAmortisation |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;20;b |
The depreciation,
depletion and/or amortisation of assets charged by the entity against the
profit for the use of the assets in the normal course of business activities
and which are to be adjusted, since they are in the nature of non cash
charges. |
|
| Adjustment for
Depreciation |
AdjustmentDepreciation |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;20;b |
Depreciation
is a measure of the wearing out, consumption or other loss of value of an
asset arising from use, effluxion of time or obsolescence through technology
and market changes, which is to be adjusted, since it is in the nature of non
cash charge. |
| Adjustment for
Amortisation |
AdjustmentAmortisation |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;20;b |
Amortisation is a
systematic allocation of the depreciable amount of an intangible asset over
its useful life, which is to be adjusted, since it is in the nature of non
cash charge. |
|
|
|
|
|
|
|
| Adjustment for
Depletion |
AdjustmentDepletion |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;20;b |
It consists of the
depletion on assets of the entity. Which is to be adjusted, since it is in
the nature of non cash charge. |
|
|
|
|
|
|
|
|
|
|
|
|
| Adjustment for
Impairment Loss |
AdjustmentImpairmentLoss |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;20;b |
Impairment loss is the
amount by which the carrying amount of an asset exceeds its recoverable
amount, which is to be adjusted, since it is in the nature of non cash
losses. |
|
|
|
|
|
|
|
| Adjustment for
Write-off of Assets and Liabilities |
AdjustmentWriteoffAssetsLiabilities |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;18;b |
Write-off of assets
and/or liabilities of the entity as a result of their obsolescence, non
recoveries, or non payables, which are to be adjusted, since they are in the
nature of non cash losses or gains. |
|
|
|
|
|
| Adjustment for
Write-off of Fixed Assets |
AdjustmentWriteoffFixedAssets |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;18;b |
Write-off of fixed assets of entity as a result of their
obsolescence, which are to be adjusted, since they are in the nature of non
cash losses. |
|
|
|
|
|
|
|
|
|
|
| Adjustment for
Write-off of Investment |
AdjustmentWriteoffInvestment |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;18;b |
Write-off of investments
of the entity as a result of their permanent reduction in value, which are to
be adjusted, since they are in the nature of non cash losses. |
|
|
|
|
|
|
|
|
|
| Adjustment for
Write-off of Inventory |
AdjustmentWriteoffInventory |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;18;b |
Write-off of inventories
of the entity as a result of their becoming obsolete, or redundant, which are
to be adjusted, since they are in the nature of non cash charges. |
|
|
|
|
|
|
|
|
| Adjustment for
Write-off of Bad Debts |
AdjustmentWriteoffBadDebts |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;18;b |
Write-off of bad debts
of the entity as a result of non recoveries of receivables, which are to be
adjusted, since they are in the nature of non cash charges. |
|
|
|
|
|
|
|
|
|
| Adjustment for
Write-off of Advances |
AdjustmentWriteoffAdvances |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;18;b |
Write-off of advances of
the entity as a result of non recoveries of advances, which are to be
adjusted, since they are in the nature of non cash charges. |
|
|
|
|
|
|
|
|
|
| Adjustment for
Write-off of Miscellaneous Expenditure |
AdjustmentWriteoffMiscellaneousExpenditure |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;18;b |
Write-off of
miscellaneous expenditure incurred by the entity, which are to be adjusted,
since they are in the nature of non cash charges. |
|
|
|
|
|
|
|
|
|
|
|
| Adjustment for
Write-off of Other Assets |
AdjustmentWriteoffOtherAssets |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;18;b |
Write-off of other
assets of the entity not defined elsewhere, as a result of their becoming
obsolete, or redundant, which are to be adjusted, since they are in the
nature of non cash losses. |
|
|
|
|
|
|
| Adjustment for
Liabilities Written off |
AdjustmentLiabilitiesWrittenoff |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;18;b |
Write-off of liabilities
of the entity, as a result of their non payment, which are to be adjusted,
since they are in the nature of non cash gains. |
|
|
|
|
|
|
|
|
|
|
| Adjustment for
Provisions, Net |
AdjustmentProvisionsNet |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;20;b |
The
provisions of the entity, which are to be adjusted, since they are in the
nature of non cash charges. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Adjustment for
Provision of Doubtful Debts and Advances |
AdjustmentProvisionDoubtfulDebtsAdvances |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;20;b |
The
provision for doubtful debts and advances of the entity, which are to be
adjusted, since they are in the nature of non cash charges. |
|
|
|
|
|
|
|
|
|
|
|
| Adjustment for
Provision of Doubtful Debts and Advances Written back |
AdjustmentProvisionDoubtfulDebtsAdvancesWrittenback |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;20;b |
The
provision for doubtful debts and advances written back of the entity, which
are to be adjusted, since they are in the nature of non cash charges. |
|
|
|
|
|
|
|
|
|
|
| Adjustment for
Provision of Diminution in Value of Investments |
AdjustmentProvisionDiminutionValueInvestments |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;20;b |
The
provision for reduction in the value of investments of the entity, which are
to be adjusted, since they are in the nature of non cash charges. |
|
|
|
|
|
|
|
|
|
|
| Adjustment for
Provision of Diminution in Value of Investments Written Back |
AdjustmentProvisionDiminutionValueInvestmentsWrittenback |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;20;b |
The
provision for diminution in value of investments written back by the entity,
which are to be adjusted, since they are in the nature of non cash
charges. |
|
|
|
|
|
|
|
|
|
| Adjustment for
Provision of Employee Benefits |
AdjustmentProvisionEmployeeBenefits |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;20;b |
The
provision for employee benefits of the entity, which are to be adjusted,
since they are in the nature of non cash charges. |
|
|
|
|
|
|
|
|
|
|
|
|
| Adjustment for
Provision of Warranty Expenses |
AdjustmentProvisionWarrantyExpenses |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;20;b |
The
provision for warranty expenses of the entity, which are to be adjusted,
since they are in the nature of non cash charges. |
|
|
|
|
|
|
|
|
|
|
|
|
| Adjustment for
Provision for Income Tax |
AdjustmentProvisionIncomeTax |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;20;b |
The
provision for income tax of the entity, which is to be adjusted, since it is
in the nature of non cash charges. |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Adjustment for
Other Provisions and Contingencies |
AdjustmentOtherProvisionsContingencies |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;20;b |
Other provisions and
contingencies of the entity, not defined elsewhere, which are to be adjusted,
since they are in the nature of non cash charges. |
|
|
|
|
|
|
|
|
|
|
| Adjustment for
Other Provisions and Contingencies Written back |
AdjustmentOtherProvisionsContingenciesWrittenback |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;20;b |
Other
provisions and contingencies written back of the entity, not defined
elsewhere, which are to be adjusted, since they are in the nature of non cash
charges. |
|
|
|
|
|
|
|
|
|
| Adjustment for
Employee Compensation |
AdjustmentEmployeeCompensation |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;18;b |
The
employee compensation of the entity, which are adjusted, since they are in
the nature of non cash charges. |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Adjustment for
Employee Stock Option Plan |
AdjustmentEmployeeStockOptionPlan |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;18;b |
The
employee stock option plan given to the employees, by the entity, which is
adjusted, since it is in the nature of non cash charges. |
|
|
|
|
|
|
|
|
|
|
|
| Adjustment for
Employee Separation Compensation |
AdjustmentEmployeeSeparationCompensation |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;18;b |
The
employee separation compensation given to the employees, by the entity, which
is adjusted, since it is in the nature of non cash charges. |
|
|
|
|
|
|
|
|
|
|
| Adjustment for
Other Employee Compensation |
AdjustmentOtherEmployeeCompensation |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;18;b |
Other
employee separation compensation given to the employees by the entity not
defined elsewhere, which is adjusted, since it is in the nature of non cash
charges. |
|
|
|
|
|
|
|
|
| Adjustment for
(Gain) Loss on Sale or Disposal of Fixed Assets |
AdjustmentGainLossSaleDisposalFixedAssets |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;20;c |
Gain or loss arising on
the sale of fixed assets of the entity, which is to be adjusted, since they
are in the nature of non operating gains or losses. |
|
|
|
|
|
|
|
|
|
|
| Adjustment for
(Gain) Loss on Sale or Redemption of Investments |
AdjustmentGainLossSaleRedemptionInvestments |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;20;c |
Gain or loss arising on
the sale or redemption of investments of the entity, which is to be adjusted,
since they are non operating gains or losses. |
|
|
|
|
|
|
|
|
|
|
| Adjustment for
(Gain) Loss on Sale or Disposal of Business or Undertaking |
AdjustmentGainLossSaleDisposalBusinessUndertaking |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;20;c |
Gain or loss arising on
the sale of business undertaking of the entity, which is to be adjusted,
since they are non operating gains or losses. |
|
|
|
|
|
|
|
|
|
|
|
| Adjustment for
(Gain) Loss on Foreign Exchange Fluctuations |
AdjustmentGainLossForeignExchangeFluctuations |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;20;b |
Gain or loss to the
entity, as a result of fluctuation in exchange rate of foreign currency,
which is to be adjusted, since they are non operating gains or losses. |
|
|
|
|
|
|
|
|
|
| Adjustment for
(Gain) Loss on Derivative Transactions |
AdjustmentGainLossDerivativeTransactions |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;20;c |
Gain or loss arising
from derivative transactions of the entity, which is to be adjusted, since
they are non operating gains or losses. |
|
|
|
|
|
|
|
|
|
|
|
| Adjustment for
Share of Joint Venture Interests |
AdjustmentShareJointVentureInterests |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;20;c |
The share of entity in
the profit (loss) of joint ventures. It is to be adjusted, since they are of
non-operating nature. |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Adjustment for
Share in Associates |
AdjustmentShareAssociates |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;20;c |
The share of entity in
the profit (loss) of associates. It is
to be adjusted, since they are of non-operating nature. |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Adjustment for
Share and Debt Issue Expenses |
AdjustmentShareDebtIssueExpenses |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;20;c |
Share and debt issue
expenses adjusted, since they are expenses of non operating nature. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Adjustment for
Interest Expense |
AdjustmentInterestExpense |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;20;c |
Interest expenses on
borrowings are adjusted, since they are in the nature of non operating
charges. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Adjustment for
Interest and Dividend Income |
AdjustmentInterestDividendIncome |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;20;c |
Interest and dividend
income on Investments are adjusted, since they are in the nature of non
operating incomes. |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Adjustment for
Interest Received |
AdjustmentInterestReceived |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;20;c |
Interest received on
investments are adjusted, since they are in the nature of non operating
incomes. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Adjustment for
Interest on Long-Term Investments |
AdjustmentInterestLongTermInvestments |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;20;c |
Interest received on
long term investments, which are held for a period of exceeding one year are
adjusted, since they are in the nature of non operating incomes. |
|
|
|
|
|
|
|
|
| Adjustment for
Interest on Current Investments |
AdjustmentInterestCurrentInvestments |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;20;c |
Interest received on
short term Investments, which are held for a period not exceeding one year
adjusted, since they are in the nature of non operating incomes. |
|
|
|
|
|
|
|
|
|
| Adjustment for
Interest on Income Tax Refund |
AdjustmentInterestIncomeTaxRefund |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;20;c |
Interest received on
income tax refund is adjusted, since it is in the nature of non operating
incomes. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Adjustment for
Dividend Received |
AdjustmentDividendReceived |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;20;c |
Dividend received on
investments is adjusted, since it is in the nature of non operating income. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Adjustment for
Dividend Received from Subsidiaries |
AdjustmentDividendReceivedSubsidiaries |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;36 |
Dividend received from
the subsidiaries is adjusted, since it is a non operating income. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Adjustment for
Dividend Received from Other Investments |
AdjustmentDividendReceivedOtherInvestments |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;20;c |
Dividend received from
other investments, not defined elsewhere is deducted, since it is in the
nature of non operating income. |
|
|
|
|
|
|
|
|
|
|
|
|
| Adjustment for
Bad Debts Recovered |
AdjustmentBadDebtsRecovered |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;18;b |
Bad debts of the entity
recovered, which earlier were written off, now the same are received, such
recovered debts are adjusted. |
|
|
|
|
|
|
|
|
|
|
|
|
| Adjustment for
Income (Loss) from Discontinuing Operations |
AdjustmentIncomeLossDiscontinuingOperations |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;24;20;h |
The profit or loss of
the entity, which arises on discontinued operations, such profit or loss is
of a non operating nature. |
|
|
|
|
|
|
|
|
|
|
|
|
| Other
Nonoperating and Noncash Adjustments |
OtherNonoperatingNoncashAdjustments |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;18;b |
Other non operating and
non cash adjustments of the entity, not defined elsewhere, which may result
into income or expense or profit or loss, which is to be adjusted
accordingly. |
|
|
|
|
|
|
|
| Changes in
Working Capital |
ChangesWorkingCapital |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;18;b |
The increase and/or
decrease in current assets and current liabilities, in the beginning and to
the end of the period. |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
Current Assets, Loans and Advances |
ChangesCurrentAssetsLoansAdvances |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;18;b |
The increase or decrease
in the beginning and to the end of period of current assets and loans
advances. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
Inventories |
ChangesInventories |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;20;a |
The
increase or decrease in the beginning and to the end of period of inventories. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
Sundry Debtors |
ChangesSundryDebtors |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;20;a |
The
increase or decrease in the beginning and to the end of period of sundry
debtors. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
Other Current Assets |
ChangesOtherCurrentAssets |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;20;a |
The
increase or decrease in the beginning and to the end of period of other
current assets. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
Loans Advances |
ChangesLoansAdvances |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;20;a |
The
increase or decrease in the beginning and to the end of period of loans
advances. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
Assets Held for Disposal |
ChangesAssetsHeldDisposal |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;20;a |
The
increase or decrease in the beginning and to the end of period of assets held
for disposal. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
Advance Tax |
ChangesAdvanceTax |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;20;a |
The
increase or decrease in the beginning and to the end of period of advance
tax. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
Prepaid Expenses |
ChangesPrepaidExpenses |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;20;a |
The
increase or decrease in the beginning and to the end of period of prepaid
expenses. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
Amount Receivable from Related Parties |
ChangesAmountReceivableRelatedParties |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;20;a |
The
increase or decrease in the beginning and to the end of period of receivables
from related parties |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
Current Liabilities and Provisions |
ChangesCurrentLiabilitiesProvisions |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;18;b |
The increase or decrease
in the beginning and to the end of period of current liabilities and
provisions. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
Trade and Other Payables |
ChangesTradeOtherPayables |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;20;a |
The
increase or decrease in the beginning and to the end of period of trade other
payables. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
Trade Payables |
ChangesTradePayables |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;20;a |
The
increase or decrease in the beginning and to the end of period of trade
payables. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
Other Payables |
ChangesOtherPayables |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;20;a |
The increase or decrease
in the beginning and to the end of period of other payables not defined
elsewhere. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
Advances Received |
ChangesAdvancesReceived |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;20;a |
The
increase or decrease in the beginning and to the end of period of advances
received. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
Income Tax Payable |
ChangesIncomeTaxPayable |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;20;a |
The increase or decrease
in the beginning and to the end of period of income tax payable. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
Amounts Due to Related Parties |
ChangesAmountsDueRelatedParties |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;20;a |
The
increase or decrease in the beginning and to the end of period of amounts due
to related parties. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
Other Liabilities |
ChangesOtherLiabilities |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;20;a |
The increase or decrease
in the beginning and to the end of period of other liabilities. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
Provisions |
ChangesProvisions |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;20;a |
The increase or decrease
in the beginning and to the end of period of provisions. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Direct Taxes
(Paid) Refunded |
DirectTaxesPaidRefunded |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;34 |
The direct taxes paid or
refund received by the entity, direct taxes include income tax, fringe
benefits tax, wealth tax etc. |
|
|
|
|
|
|
|
|
|
|
|
|
| Adjustment for
Prior Period and Extraordinary Items |
AdjustmentPriorPeriodExtraordinaryItems |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;28 |
The gain, loss, income,
expenses related to prior period and extraordinary items of the entity, which
do not occur in regular business operations. |
|
|
|
|
|
|
|
|
|
|
| Adjustment for
(Gain) Loss on Sale or Disposal of Fixed Asset, Extraordinary |
AdjustmentGainLossSaleDisposalFixedAssetExtraordinary |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;28 |
The gain or loss on sale
or disposal of fixed assets owned by the entity, which is of an extraordinary
nature. It does not occur in regular business operations. |
|
|
|
|
|
|
|
|
|
| Adjustment for
(Gain) Loss on Sale or Redemption of Investment, Extraordinary |
AdjustmentGainLossSaleRedemptionInvestmentExtraordinary |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;28 |
The gain or loss on sale
or redemption of investments owned by the entity, which is of an
extraordinary nature. It does not occur in regular business operations. |
|
|
|
|
|
|
|
|
|
| Adjustment for
(Gain) Loss on Foreign Exchange, Extraordinary |
AdjustmentGainLossForeignExchangeExtraordinary |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;28 |
The gain or loss on
foreign currency exchange rate fluctuations, which are of an extraordinary
nature. It does not occur in regular business operations of the entity. |
|
|
|
|
|
|
|
|
| Adjustment for
Employee Expenses Benefits, Extraordinary |
AdjustmentEmployeeExpensesBenefitsExtraordinary |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;28 |
The expenses incurred by
the entity for benefit of employees, which is of an extraordinary nature. It
does not occur in regular business operations. |
|
|
|
|
|
|
|
|
|
|
| Adjustment for
Restructuring Costs |
AdjustmentRestructuringCosts |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;28 |
The expenses incurred by
the entity for restructuring purposes of the entity, which is of an
extraordinary nature. It does not occur in regular business operations. |
|
|
|
|
|
|
|
|
|
| Adjustment for
Loss on Account of Natural Calamity |
AdjustmentLossAccountNaturalCalamity |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;28 |
The loss incurred by the
entity, as a result of natural calamity, which is of an extraordinary nature.
It does not occur in regular business operations. |
|
|
|
|
|
|
|
|
|
|
| Adjustment
Other Extraordinary Items |
AdjustmentOtherExtraordinaryItems |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;28 |
The income, expenses,
gains or losses borne by the entity, which is related to other extraordinary
items, not defined elsewhere. It does not occur in regular business
operations. |
|
|
|
|
|
|
|
| Net Cash Flow
from (Used in) Investing Activities |
NetCashFlowUsedinInvestingActivities |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;8 |
Net
cash flows from acquisition and disposal of long term assets and investments,
belonging to the entity. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Purchase and
Development of Fixed Assets |
PurchaseDevelopmentFixedAssets |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;15;a |
Purchases or development
of the fixed assets by the entity, resulting in cash outflow from investing
activity. |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Purchase of
Tangible Fixed Assets |
PurchaseTangibleFixedAssets |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;15;a |
Purchase of tangible
fixed assets by the entity, resulting in cash outflow from investing
activity. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Purchase of
Intangible Fixed Assets |
PurchaseIntangibleFixedAssets |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;15;a |
Purchase of intangible
fixed assets by the entity, resulting in cash outflow from investing
activity. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Payments for
Development of Fixed Assets |
PaymentsDevelopmentFixedAssets |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;15;a |
Payments made by the
entity for development of fixed assets, resulting in cash outflow from
investing activity. |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Purchase of
Other Assets |
PurchaseOtherAssets |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;15;a |
Payments made for the
purchase of other assets, not defined elsewhere by the entity, resulting in
cash outflow from investing activity. |
|
|
|
|
|
|
|
|
|
|
|
| Purchase of
Investment Property |
PurchaseInvestmentProperty |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;15 |
Payments made for the
purchase of investment property by the entity, resulting in cash outflow from
investing activity. |
|
|
|
|
|
|
|
|
|
|
|
|
| Purchase of
Interest in Subsidiaries, Joint Ventures and Associates |
PurchaseInterestSubsidiariesJointVenturesAssociates |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;37 |
Payments made for the
purchase of interest in related parties by the entity, resulting in cash
outflow. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Purchase of
Subsidiaries |
PurchaseSubsidiaries |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;38;a |
Payments made for the
purchase of interest in subsidiaries by the entity, resulting in cash outflow
from investing activity. |
|
|
|
|
|
|
|
|
|
|
|
|
| Purchase of
Joint Ventures |
PurchaseJointVentures |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;15;c |
Payments made for the
purchase of interest in joint ventures by the entity, resulting in cash
outflow from investing activity. |
|
|
|
|
|
|
|
|
|
|
|
|
| Purchase of
Associates |
PurchaseAssociates |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;38;a |
Payments made for the
purchase of interest in associates by the entity, resulting in cash outflow
from investing activity. |
|
|
|
|
|
|
|
|
|
|
|
|
| Purchase of
Government Securities |
PurchaseGovernmentSecurities |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;15 |
Payments made for the
purchase of government securities by the entity, resulting in cash outflow
from investing activity. |
|
|
|
|
|
|
|
|
|
|
|
|
| Purchase of
Equity Securities |
PurchaseEquitySecurities |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;15;c |
Payments made for the
purchase of equity shares of other entities by the entity, resulting in cash
outflow from investing activity. Equity securities comprises of equity
shares, preference shares and other ownership instruments. |
|
|
| Purchase of in
Debt Securities |
PurchaseofDebtSecurities |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;15;c |
Payments made for the
purchase of debt securities by the entity, resulting in cash outflow from
investing activity. It includes all securities other than investment in
government securities. |
|
|
|
|
|
|
| Payments for
Investing in Derivatives |
PaymentsInvestingDerivatives |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;15;g |
Payments
made for the purchase of derivative instruments by the entity, resulting in
cash outflow from investing activity. Derivatives are such instruments, which
derive their value from the value of underlying securities. For instance
futures, options etc. |
| Payments for
Investing in Intercorporate Deposits |
PaymentsInvestingIntercorporateDeposits |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;15 |
Investments
made by the entity in the intercorporate deposits, which are deposits made in
other entities. They result into cash outflow from investing activity. |
|
|
|
|
|
|
|
|
|
| Payments for
Investing in Bank Deposits |
PaymentsInvestingBankDeposits |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;15 |
Investments
made by the entity in the bank deposits, which results into cash outflow from
investing activity. |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Payment of
Application Money on Investments |
PaymentApplicationMoneyInvestments |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;15 |
Payment
made as application money for investments in other entity, which results into
cash outflow from investing activity. |
|
|
|
|
|
|
|
|
|
|
|
|
| Purchase of
Other Investments |
PurchaseOtherInvestments |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;15 |
Payments
made for acquiring other investments, not defined elsewhere by the entity,
which results into cash outflow from investing activity. |
|
|
|
|
|
|
|
|
|
|
| Payments to
Acquire Business |
PaymentsAcquireBusiness |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;15 |
Payments made for
acquiring other business, by the entity, which results into cash outflow from
investing activity. |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Loans and
Advances to Subsidiaries |
LoansAdvancestoSubsidiaries |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;15 |
Amount
given as loans and advances to the subsidiaries, by the entity, which results
into cash outflow from investing activity. |
|
|
|
|
|
|
|
|
|
|
|
|
| Loans to
Subsidiaries |
LoanstoSubsidiaries |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;15 |
Amount
given as loans to the subsidiaries, by the entity, which results into cash
outflow from investing activity. |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Advances to
Subsidiaries |
AdvancestoSubsidiaries |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;15 |
Amount
given as advances to the subsidiaries, by the entity, which results into cash
outflow from investing activity. |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Loans and
Advances to Others |
LoansAdvancestoOthers |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;15;e |
Amount given as loans
and advances to others, by the entity, which results into cash outflow from
investing activity. |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Loans to
Others |
LoanstoOthers |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;15;e |
Amount
given as loans to others, by the entity, which results into cash outflow from
investing activity. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Advances to
Others |
AdvancestoOthers |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;15;e |
Amount given as advances
to others, by the entity, which results into cash outflow from investing
activity. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Proceeds from
Sale or Disposal of Fixed Assets |
ProceedsSaleDisposalFixedAssets |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;15;b |
Sale or disposal of
fixed assets by the entity, which results into cash inflow from investing
activity. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Proceeds from
Sale or Disposal of Tangible Fixed Assets |
ProceedsSaleDisposalTangibleFixedAssets |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;15;b |
Sale or disposal of
tangible fixed assets by the entity, which results into cash inflow from
investing activity. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Proceeds from
Sale or Disposal of Intangible Fixed Assets |
ProceedsSaleDisposalIntangibleFixedAssets |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;15;b |
Sale
or disposal of intangible fixed assets by the entity, which results into cash
inflow from investing activity. |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Proceeds from
Disposal of Capital Work in Progress |
ProceedsDisposalCapitalWorkProgress |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;15;b |
Sale or disposal of
capital work in progress by the entity, which results into cash inflow from
investing activity. It means sale of assets under construction. |
|
|
|
|
|
|
|
|
|
| Proceeds from
Disposal of Other Assets |
ProceedsDisposalOtherAssets |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;15;b |
Sale
or disposal of other assets of the entity, not defined elsewhere, which
results into cash inflow from investing activity. |
|
|
|
|
|
|
|
|
|
|
|
|
| Proceeds from
Sale or Disposal of Investment Property |
ProceedsSaleDisposalInvestmentProperty |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;15 |
Sale
or disposal of investment property by the entity, which results into cash
inflow from investing activity. |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Proceeds from
Disposal of Subsidiaries Joint Ventures and Associates |
ProceedsDisposalSubsidiariesJointVenturesAssociates |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;37 |
Sale or disposal of
related parties by the entity, which results into cash inflow from investing
activity. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Proceeds from
Disposal of Subsidiaries |
ProceedsDisposalSubsidiaries |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;38;a |
Sale or disposal of
subsidiaries by the entity, which results into cash inflow from investing
activity. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Proceeds from
Disposal of Joint Ventures |
ProceedsDisposalJointVentures |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;15;d |
Sale or disposal of
joint ventures by the entity, which results into cash inflow from investing
activity. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Proceeds from
Disposal of Associates |
ProceedsDisposalAssociates |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;38;a |
Sale
or disposal of associates by the entity, which results into cash inflow from
investing activity. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Proceeds from
Sale or Redemption of Investments in Government Securities |
ProceedsSaleRedemptionInvestmentsGovernmentSecurities |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;15 |
Sale
or redemption of government securities by the entity, which results into cash
inflow from investing activity. |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Proceeds from
Sale or Redemption of Investments in Equity Securities |
ProceedsSaleRedemptionInvestmentsEquitySecurities |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;15;c |
Sale or redemption of
equity securities by the entity, which results into cash inflow from
investing activity. Equity securities comprises of equity shares, preference
shares and other ownership instruments. |
|
|
|
|
|
| Proceeds from
Sale or Redemption of Investments in Debt Securities |
ProceedsSaleRedemptionInvestmentsDebtSecurities |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;15;c |
Sale or redemption of
debt securities by the entity, which results into cash inflow from investing
activity. It includes investment in all debt securities, excluding all
government securities. |
|
|
|
|
|
|
| Proceeds from
Investments in Derivatives |
ProceedsInvestmentsDerivatives |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;15;h |
Sale
of derivative instruments by the entity, which results into cash inflow from
investing activity. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Proceeds from
Sale or Redemption of Investments in Intercorporate Deposits |
ProceedsSaleRedemptionInvestmentsIntercorporateDeposits |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;15 |
Amount
received from maturing or premature withdrawal of intercorporate deposits by
the entity, which results into cash inflow from investing activity. |
|
|
|
|
|
|
|
|
|
| Proceeds from
Sale or Redemption of Investments in Bank Deposits |
ProceedsSaleRedemptionInvestmentsBankDeposits |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;15 |
Amount
received from bank deposits on maturity or premature withdrawal by the
entity, which results into cash inflow from investing activity. |
|
|
|
|
|
|
|
|
|
|
| Proceeds from
Refund of Advance Paid on Investments |
ProceedsRefundAdvancePaidonInvestments |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;15 |
Amount received from
refund of advances, paid on investments by the entity, which results into
cash inflow from investing activity. |
|
|
|
|
|
|
|
|
|
|
|
| Proceeds from
Disposal of Other Investments |
ProceedsDisposalOtherInvestments |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;15 |
Amount received from
sale of other investments by the entity, not defined elsewhere, which results
into cash inflow from investing activity. |
|
|
|
|
|
|
|
|
|
|
|
| Proceeds from
Sale of Business |
ProceedsSaleBusiness |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;15 |
Amount
received from sale of business or divisions by the entity, which results into
cash inflow from investing activity. |
|
|
|
|
|
|
|
|
|
|
|
|
| Proceeds from
Repayment of Loans and Advances to Subsidiaries |
ProceedsRepaymentLoansAdvancestoSubsidiaries |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;15 |
Amount received from
subsidiaries, by way of repayment of loans and advances to the entity, which
results into cash inflow from investing activity. |
|
|
|
|
|
|
|
|
|
|
| Proceeds from
Repayment of Loans to Subsidiaries |
ProceedsRepaymentLoanstoSubsidiaries |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;15 |
Amount
received from subsidiaries, by way of repayment of loans to the entity, which
results into cash inflow from investing activity. |
|
|
|
|
|
|
|
|
|
|
|
| Proceeds from
Repayment of Advances to Subsidiaries |
ProceedsRepaymentAdvancestoSubsidiaries |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;15 |
Amount
received from subsidiaries, by way of repayment of advances to the entity,
which results into cash inflow from investing activity. |
|
|
|
|
|
|
|
|
|
|
|
| Proceeds from
Repayment of Loans and Advances to Others |
ProceedsRepaymentLoansAdvancestoOthers |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;15;f |
Amount
received from others, by way of repayment of loans and advances to the
entity, which results into cash inflow from investing activity. |
|
|
|
|
|
|
|
|
|
|
| Proceeds from
Repayment of Loans to Others |
ProceedsRepaymentLoanstoOthers |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;15;f |
Amount
received from others, by way of repayment of loans to the entity, which
results into cash inflow from investing activity. |
|
|
|
|
|
|
|
|
|
|
|
|
| Proceeds from
Repayment of Advances to Others |
ProceedsRepaymentAdvancestoOthers |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;15;f |
Amount
received from others, by way of repayment of advances to the entity, which
results into cash inflow from investing activity. |
|
|
|
|
|
|
|
|
|
|
|
| Proceeds from
Interest and Dividend on Investments |
ProceedsInterestDividendInvestments |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;30 |
Income
received by the entity, in the form of interest and dividend on investments,
which results into cash inflow from investing activity. |
|
|
|
|
|
|
|
|
|
|
|
| Proceeds from
Interest on Investments |
ProceedsInterestInvestments |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;30 |
Income
received by the entity, in the form of interest on investments, which results
into cash inflow from investing activity. |
|
|
|
|
|
|
|
|
|
|
|
|
| Proceeds from
Interest on Government Securities |
ProceedsInterestGovernmentSecurities |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;30 |
Income
received by the entity, in the form of interest on government securities,
which results into cash inflow from investing activity. |
|
|
|
|
|
|
|
|
|
|
|
| Proceeds from
Interest on Debt Securities |
ProceedsInterestDebtSecurities |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;30 |
Income
received by the entity, in the form of interest on debt securities, which
results into cash inflow from investing activity. |
|
|
|
|
|
|
|
|
|
|
|
|
| Proceeds from
Interest on Intercorporate Deposits |
ProceedsInterestIntercorporateDeposits |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;30 |
Income received by the
entity, in the form of interest on intercorporate deposits, which results
into cash inflow from investing activity. Such deposits are with other
companies. |
|
|
|
|
|
|
|
| Proceeds from
Interest on Bank Deposits |
ProceedsInterestBankDeposits |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;30 |
Income
received by the entity, in the form of interest on bank deposits, which
results into cash inflow from investing activity. |
|
|
|
|
|
|
|
|
|
|
|
|
| Proceeds from
Other Interest |
ProceedsOtherInterest |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;30 |
Income
received by the entity, in the form of interest on other investments not
defined elsewhere, which results into cash inflow from investing
activity. |
|
|
|
|
|
|
|
|
|
| Proceeds from
Dividend on Investments |
ProceedsDividendInvestments |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;30 |
Income
received by the entity, in the form of dividend on investment in shares,
which results into cash inflow from investing activity. |
|
|
|
|
|
|
|
|
|
|
|
| Proceeds from
Dividends on Mutual Funds |
ProceedsDividendsMutualFunds |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;30 |
Income
received by the entity, in the form of dividend on investments in mutual
funds, which results into cash inflow from investing activity. |
|
|
|
|
|
|
|
|
|
|
| Proceeds from
Dividends from Subsidiaries |
ProceedsDividendsSubsidiaries |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;36 |
Income
received by the entity, in the form of dividend on investments from
subsidiaries, which results into cash inflow from investing activity. |
|
|
|
|
|
|
|
|
|
|
| Proceeds from
Dividends from Other Investments |
ProceedsDividendsOtherInvestments |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;30 |
Income received by the
entity, in the form of dividend on other investments not defined elsewhere,
which results into cash inflow from investing activity. |
|
|
|
|
|
|
|
|
|
| Increase
(Decrease) in Discontinuing Operations |
IncreaseDecreaseDiscontinuingOperations |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;24;20;h |
Amount
received or paid on purchase or sale of discontinued business operations by
the entity, which may results into cash flows from investing activity. |
|
|
|
|
|
|
|
|
|
| Extraordinary
Items in Investing Activities |
ExtraordinaryItemsInvestingActivities |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;28 |
Amount received or paid
on purchases or sales of assets by the entity, which are not ordinary in the
nature, which may result into cash flows from investing activity. |
|
|
|
|
|
|
|
|
| Other
Investing Activities, Net |
OtherInvestingActivitiesNet |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;15 |
Amount
received or paid on other investing activities not defined elsewhere, which
may result into cash flow from investing activity. |
|
|
|
|
|
|
|
|
|
|
|
| Net Cash Flow
from (Used in) Financing Activities |
NetCashFlowfromUsedinFinancingActivities |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;8 |
Net cash flow of the
entity, which results from changes in the size and composition of the owners
capital and the borrowings of the enterprise. |
|
|
|
|
|
|
|
|
|
|
| Proceeds from
Issue of Share Capital |
ProceedsIssueShareCapital |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;17;a |
Amount received by the
entity, from issue of shares, which results into cash inflow from financing
activity. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Proceeds from
Issue of Equity Share Capital |
ProceedsIssueEquityShareCapital |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;17;a |
Amount received by the
entity, from issue of equity shares, which results into cash inflow from
financing activity. |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Proceeds from
Issue of Preference Share Capital |
ProceedsIssuePreferenceShareCapital |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;17;a |
Amount received by the
entity, from issue of preference shares, which results into cash inflow from
financing activity. |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Proceeds from
Other Equity Changes |
ProceedsOtherEquityChanges |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;17;a |
Amount received by the
entity, from issue of other equity instruments not defined elsewhere, which
results into cash inflow from financing activity. |
|
|
|
|
|
|
|
|
|
|
| Proceeds from
Financial Liabilities |
ProceedsFinancialLiabilities |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;17;b |
Amount received by the
entity, from financial liabilities, which results into cash inflow from
financing activity. Such financial liabilities can be in the form of a loan
of short term or long term nature. |
|
|
|
|
|
| Proceeds from
Long-Term Borrowings |
ProceedsLongTermBorrowings |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;17;b |
Amount received by the
entity, from long term borrowings, which results into cash inflow from
financing activity. Such borrowings are normally for a period exceeding one
year. |
|
|
|
|
|
|
|
| Proceeds from
Short-Term Borrowings |
ProceedsShortTermBorrowings |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;17;b |
Amount received by the
entity, from short term borrowings, which results into cash inflow from
financing activity. Such borrowings are normally for a period not exceeding
one year. |
|
|
|
|
|
|
|
| Proceeds from
Loans and Advances from Related Parties |
ProceedsLoansAdvancesRelatedParties |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;17 |
Amount received by the
entity, by way of receipts of loans and advances from related parties, which
results into cash inflow of from financing activity. |
|
|
|
|
|
|
|
|
|
|
| Payments on
Buyback or Redemption of Share Capital |
PaymentsBuybackRedemptionShareCapital |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;17 |
Amount
paid by the entity, on buyback or redemption of own shares, which results
into cash outflow from financing activity. |
|
|
|
|
|
|
|
|
|
|
|
|
| Payments on
Buyback of Equity Share Capital |
PaymentsBuybackEquityShareCapital |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;17 |
Amount paid by the
entity, on buyback of own equity shares, which results into cash outflow from
financing activity. |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Payments on
Redemption of Preference Share Capital |
PaymentsRedemptionPreferenceShareCapital |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;17 |
Amount paid by the
entity, on buyback or redemption of own preference shares, which results into
cash outflow from financing activity. |
|
|
|
|
|
|
|
|
|
|
|
| Payments on
Other Equity Changes |
PaymentsOtherEquityChanges |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;17 |
Amount paid by the
entity, on buyback or redemption of other equity instruments not defined
elsewhere, which results into cash outflow from financing activity. |
|
|
|
|
|
|
|
|
|
| Repayments of
Financial Liabilities |
RepaymentsFinancialLiabilities |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;17;c |
Amount paid by the
entity, on payment of financial liabilities, which results into cash outflow
from financing activity. Such financial liabilities can be of short term or
long term. |
|
|
|
|
|
|
|
| Repayments of
Long-Term Borrowings |
RepaymentsLongTermBorrowings |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;17;c |
Amount paid by the
entity, on repayment of long term loan, which results into cash outflow from
financing activity. Such loans are for a period exceeding one year. |
|
|
|
|
|
|
|
|
| Repayments of
Short-Term Borrowings |
RepaymentsShortTermBorrowings |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;17;c |
Amount paid by the
entity, on repayment of short term loan, which results into cash outflow from
financing activity. Such loans are for a period not exceeding one year. |
|
|
|
|
|
|
|
|
| Repayments of
Loans and Advances to Related Parties |
RepaymentsLoansAdvancesRelatedParties |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;17 |
Amount paid by the
entity, on repayment of loans and advances to related parties, which results
into cash outflow from financing activity. |
|
|
|
|
|
|
|
|
|
|
|
| Share and Debt
Issue Expenses |
ShareDebtIssueExpenses |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;17 |
Amount paid by the
entity, as expenses on issue of shares and debt securities, which results
into cash outflow from financing activity. |
|
|
|
|
|
|
|
|
|
|
|
| Share Issue
Expenses |
ShareIssueExpenses |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;17 |
Amount paid by the
entity, as expenses on issue of shares, which results into cash outflow from
financing activity. |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Debt Issue
Expenses |
DebtIssueExpenses |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;17 |
Amount paid by the
entity, as expenses on issue of debt securities, which results into cash
outflow from financing activity. |
|
|
|
|
|
|
|
|
|
|
|
|
| Interest and
Financial Expenses Paid |
InterestFinancialExpensesPaid |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;30 |
Amount paid by the
entity, as financial expenses, which results into cash outflow from financing
activity. For instance cash credit charges, bank loan processing charges etc. |
|
|
|
|
|
|
|
|
| Interest
Expense on Long-Term Loans Paid |
InterestExpenseLongTermLoansPaid |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;30 |
Interest cost paid by
the entity on long term loans raised, which results into cash outflow from
financing activity. |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Interest
Expense on Short-Term Loans Paid |
InterestExpenseShortTermLoansPaid |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;30 |
Interest cost paid by
the entity on short term loans raised, which results into cash outflow from
financing activity |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Interest
Expense on Debt Securities Paid |
InterestExpenseDebtSecuritiesPaid |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;30 |
Interest cost paid by
the entity on debt securities, which results into cash outflow from financing
activity. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Interest
Expense on Intercorporate Deposits Paid |
InterestExpenseIntercorporateDepositsPaid |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;30 |
Interest cost paid by
the entity on intercorporate deposits, which results into cash outflow from
financing activity. |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Interest
Expense on Bank Borrowings Paid |
InterestExpenseBankBorrowingsPaid |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;30 |
Interest cost paid by
the entity on borrowings from banks, which results into cash outflow from
financing activity. |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Interest
Expenses Other Paid |
InterestExpensesOtherPaid |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;30 |
Interest cost paid by
the entity on other borrowings not defined elsewhere, which results into cash
outflow from financing activity. |
|
|
|
|
|
|
|
|
|
|
|
| Dividend and
Dividend Distribution Tax Paid |
DividendDividendDistributionTaxPaid |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;17 |
Amount paid by the
entity, as dividend to the shareholders and the dividend distribution tax to
the exchequer, which results into cash outflow from financing activity. |
|
|
|
|
|
|
|
|
| Dividend Paid |
DividendPaid |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;30 |
Amount paid by the
entity, as dividend to the shareholders, which results into cash outflow from
financing activity. |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Dividend on
Equity Shares Paid |
DividendEquitySharesPaid |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;30 |
Amount paid by the
entity, as dividend to the equity shareholders, which results into cash
outflow from financing activity. |
|
|
|
|
|
|
|
|
|
|
|
|
| Dividend on
Preference Shares Paid |
DividendPreferenceSharesPaid |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;30 |
Amount paid by the
entity, as dividend to the preference shareholders, which results into cash
outflow from financing activity. |
|
|
|
|
|
|
|
|
|
|
|
|
| Dividend
Distribution Tax Paid |
DividendDistributionTaxPaid |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;34 |
Amount paid by the
entity, as dividend distribution tax on equity shares and preference shares
to the exchequer, which results into cash outflow from financing activity. |
|
|
|
|
|
|
|
|
| Dividend
Distribution Tax on Equity Shares Paid |
DividendDistributionTaxEquitySharesPaid |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;34 |
Amount paid by the
entity, as dividend distribution tax to the exchequer on dividend on equity
shares, which results into cash outflow from financing activity. |
|
|
|
|
|
|
|
|
|
| Dividend
Distribution Tax on Preference Shares Paid |
DividendDistributionTaxPreferenceSharesPaid |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;34 |
Amount paid by the
entity, as dividend distribution tax to the exchequer on dividend on
preference shares, which results into cash outflow from financing activity. |
|
|
|
|
|
|
|
|
| Amounts
Transferred to Investor Education Protection Fund |
AmountsTransferredInvestorEducationProtectionFund |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;17 |
Amount
transferred by the entity, to Investor Education Protection Fund, such
transfer is in respect of unclaimed amounts of shareholders or debt security
holders or deposit holders, which can be for dividend, application money,
interest or deposit amounts etc. |
| Net Change in
Reserves |
NetChangeReserves |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;22;b |
Net change in reserves
during the period, reported by the entity in its financing activities. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Net Change in
Subsidy |
NetChangeSubsidy |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;22;b |
Increase or decrease of
subsidy received by the entity, as a result of repayment or receipt, which
results into cash inflow or cash outflow from financing activity. |
|
|
|
|
|
|
|
|
|
| Net Change in
Discontinuing Operations |
NetChangeDiscontinuingOperations |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;24;20;h |
Proceeds or payments for
purchase or sale of discontinued business operations, which may result into
cash inflow or cash outflow from financing activity. |
|
|
|
|
|
|
|
|
|
| Extraordinary
Items in Financing Activities |
ExtraordinaryItemsFinancingActivities |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;28 |
Amount received or paid
on those borrowings or repayments, which are not ordinary in the nature of
entity, which may result into cash inflow or outflow from financing activity. |
|
|
|
|
|
|
|
| Other
Financing Activities, Net |
OtherFinancingActivitiesNet |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;17 |
Amount received or paid
on other borrowings or repayments by the entity, not defined elsewhere, which
may result into cash inflow or outflow from financing activity. |
|
|
|
|
|
|
|
|
| Effect of
Foreign Exchange on Cash and Cash Equivalents |
EffectForeignExchangeCashCashEquivalents |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;25 |
Effect on cash and cash
equivalents of the entity, as a result of foreign exchange currency rate
fluctuations. |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Profit (Loss)
Before Tax |
ProfitLossBeforeTax |
FALSE |
itemType |
monetary |
duration |
|
TRUE |
AS;3;18 |
The profit or loss
derived after deducting all expenses incurred by the entity for earning
revenues, from the total revenues, before taxation. |
|
|
|
|
|
|
|
|
|
|
|
| Cash and Cash
Equivalents |
CashCashEquivalents |
FALSE |
itemType |
monetary |
instant |
Debit |
TRUE |
AS;3;5 |
Cash comprises cash on
hand and demand deposits with banks. Cash Equivalents are short term, highly
liquid investments that are readily convertible into known amount of cash and
which are subject to an insignificant risk of changes in value. |
|
| Net Increase
(Decrease) in Cash and Cash Equivalents - Presentation |
NetIncreaseDecreaseCashCashEquivalentsPresentation |
TRUE |
itemType |
string |
duration |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Net Cash Flow
from (Used in) Operating Activities - Presentation |
NetCashFlowfromUsedinOperatingActivitiesPresentation |
TRUE |
itemType |
string |
duration |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Adjustments to
Profit (Loss) from Operations - Presentation |
AdjustmentsProfitLossOperationsPresentation |
TRUE |
itemType |
string |
duration |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Adjustment for
Depreciation, Depletion and Amortisation - Presentation |
AdjustmentDepreciationDepletionAmortisationPresentation |
TRUE |
itemType |
string |
duration |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Adjustment for
Write-off of Assets and Liabilities - Presentation |
AdjustmentWriteoffAssetsLiabilitiesPresentation |
TRUE |
itemType |
string |
duration |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Adjustment for
Provisions, Net - Presentation |
AdjustmentProvisionsNetPresentation |
TRUE |
itemType |
string |
duration |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Adjustment for
Employee Compensation - Presentation |
AdjustmentEmployeeCompensationPresentation |
TRUE |
itemType |
string |
duration |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Adjustment for
Interest and Dividend Income - Presentation |
AdjustmentInterestDividendIncomePresentation |
TRUE |
itemType |
string |
duration |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Adjustment for
Interest Received - Presentation |
AdjustmentInterestReceivedPresentation |
TRUE |
itemType |
string |
duration |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Adjustment for
Dividend Received - Presentation |
AdjustmentDividendReceivedPresentation |
TRUE |
itemType |
string |
duration |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
Working Capital - Presentation |
ChangesWorkingCapitalPresentation |
TRUE |
itemType |
string |
duration |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
Current Assets, Loans and Advances - Presentation |
ChangesCurrentAssetsLoansAdvancesPresentation |
TRUE |
itemType |
string |
duration |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
Current Liabilities and Provisions - Presentation |
ChangesCurrentLiabilitiesProvisionsPresentation |
TRUE |
itemType |
string |
duration |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Changes in
Trade and Other Payables - Presentation |
ChangesTradeOtherPayablesPresentation |
TRUE |
itemType |
string |
duration |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Adjustment for
Prior Period and Extraordinary Items - Presentation |
AdjustmentPriorPeriodExtraordinaryItemsPresentation |
TRUE |
itemType |
string |
duration |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Net Cash Flow
from (Used in) Investing Activities - Presentation |
NetCashFlowUsedinInvestingActivitiesPresentation |
TRUE |
itemType |
string |
duration |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Purchase and
Development of Fixed Assets - Presentation |
PurchaseDevelopmentFixedAssetsPresentation |
TRUE |
itemType |
string |
duration |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Purchase of
Interest in Subsidiaries, Joint Ventures and Associates - Presentation |
PurchaseInterestSubsidiariesJointVenturesAssociatesPresentation |
TRUE |
itemType |
string |
duration |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Loans and
Advances to Subsidiaries - Presentation |
LoansAdvancestoSubsidiariesPresentation |
TRUE |
itemType |
string |
duration |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Loans and
Advances to Others - Presentation |
LoansAdvancestoOthersPresentation |
TRUE |
itemType |
string |
duration |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Proceeds from
Sale or Disposal of Fixed Assets - Presentation |
ProceedsSaleDisposalFixedAssetsPresentation |
TRUE |
itemType |
string |
duration |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Proceeds from
Disposal of Subsidiaries Joint Ventures and Associates - Presentation |
ProceedsDisposalSubsidiariesJointVenturesAssociatesPresentation |
TRUE |
itemType |
string |
duration |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Proceeds from
Repayment of Loans and Advances to Subsidiaries - Presentation |
ProceedsRepaymentLoansAdvancestoSubsidiariesPresentation |
TRUE |
itemType |
string |
duration |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Proceeds from
Repayment of Loans and Advances to Others - Presentation |
ProceedsRepaymentLoansAdvancestoOthersPresentation |
TRUE |
itemType |
string |
duration |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Proceeds from
Interest and Dividend on Investments - Presentation |
ProceedsInterestDividendInvestmentsPresentation |
TRUE |
itemType |
string |
duration |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Proceeds from
Interest on Investments - Presentation |
ProceedsInterestInvestmentsPresentation |
TRUE |
itemType |
string |
duration |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Proceeds from
Dividend on Investments - Presentation |
ProceedsDividendInvestmentsPresentation |
TRUE |
itemType |
string |
duration |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Net Cash Flow
from (Used in) Financing Activities - Presentation |
NetCashFlowfromUsedinFinancingActivitiesPresentation |
TRUE |
itemType |
string |
duration |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Proceeds from
Issue of Share Capital - Presentation |
ProceedsIssueShareCapitalPresentation |
TRUE |
itemType |
string |
duration |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Proceeds from
Financial Liabilities - Presentation |
ProceedsFinancialLiabilitiesPresentation |
TRUE |
itemType |
string |
duration |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Payments on
Buyback or Redemption of Share Capital - Presentation |
PaymentsBuybackRedemptionShareCapitalPresentation |
TRUE |
itemType |
string |
duration |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Repayments of
Financial Liabilities - Presentation |
RepaymentsFinancialLiabilitiesPresentation |
TRUE |
itemType |
string |
duration |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Share and Debt
Issue Expenses - Presentation |
ShareDebtIssueExpensesPresentation |
TRUE |
itemType |
string |
duration |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Interest and
Financial Expenses Paid - Presentation |
InterestFinancialExpensesPaidPresentation |
TRUE |
itemType |
string |
duration |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Dividend and
Dividend Distribution Tax Paid - Presentation |
DividendDividendDistributionTaxPaidPresentation |
TRUE |
itemType |
string |
duration |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Dividend Paid
- Presentation |
DividendPaidPresentation |
TRUE |
itemType |
string |
duration |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Dividend
Distribution Tax Paid - Presentation |
DividendDistributionTaxPaidPresentation |
TRUE |
itemType |
string |
duration |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Cash Flow
Statement - Presentation |
CashFlowStatementPresentation |
TRUE |
itemType |
string |
duration |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Cash Flows
from (Used in) Other Operating Activities - Presentation |
CashFlowsfromUsedinOtherOperatingActivitiesTotalPresentation |
TRUE |
itemType |
string |
duration |
|
TRUE |
XBRL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Receipts from
Customers |
ReceiptsfromCustomers |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;18;a |
Cash receipts form
customers as a consideration for supply of goods or rendering of services. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Receipts from
Government Grants |
ReceiptsfromGovernmentGrants |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;18;a |
Grant receipts from
government, statutory corporations, Local authorities. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Payments to
Suppliers |
PaymentstoSuppliers |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;18;a |
Payments made to
suppliers as a consideration for receipt of goods or availing the services
provided. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Payments to
Employees |
PaymentstoEmployees |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;18;a |
Payments made to
employees during the period. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Payments for
Research and Development Expenditures |
PaymentsforResearchDevelopmentExpenditures |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;18;a |
Payments made by the
entity during the period, on research and development of the products |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Payments on
Behalf of Employees |
PaymentsBehalfofEmployees |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;18;a |
Payments made by the
entity on behalf of the employees, which if not made, would have to be paid
by the employees. |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Payments for
Restructuring Expenditures |
PaymentsRestructuringExpenditures |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;18;a |
Payment on account of
restructuring. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Payments
Received and Remitted for Value Added Taxes |
PaymentsReceivedRemittedValueAddedTaxes |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;18;a |
payment made by the
entity of the amount received at the time of sale of good or rendering of
services |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other Cash
Receipts (Payments) |
OtherCashReceiptsPayments |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;18;a |
Other cash receipts or
payments not specifically provided elsewhere. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Cash Flows
from (Used in) Other Operating Activities |
CashFlowsfromUsedinOtherOperatingActivitiesTotal |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;18;a |
Cash flow from or cash
flow used in other operating activities not specified elsewhere. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Proceeds from
Dividends Received Classified as Operating |
ProceedsDividendsReceivedClassifiedasOperating |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;18;a |
Proceeds from dividends
received classified as operating activities |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Payments of
Dividends Classified as Operating |
PaymentsDividendsClassifiedasOperating |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;18;a |
Payments of dividends
classified as operating activities |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Proceeds from
Interest Received Classified as Operating |
ProceedsInterestReceivedClassifiedasOperating |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;18;a |
Proceeds from interest
received classified as operating activities. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Payments of
Interest Classified as Operating |
PaymentsInterestClassifiedasOperating |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;18;a |
Payments of interest classified as operating activities |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Proceeds from
Income Taxes Refunded |
ProceedsIncomeTaxesRefunded |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;18;a |
Proceeds fro income taxes
refund, including interest thereon. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Payments of
Income Taxes |
PaymentsIncomeTaxes |
FALSE |
itemType |
monetary |
duration |
Credit |
TRUE |
AS;3;18;a |
Payment of income taxes. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other Inflows
(Outflows) from Other Operating Activities |
OtherInflowsOutflowsfromOtherOperatingActivities |
FALSE |
itemType |
monetary |
duration |
Debit |
TRUE |
AS;3;18;a |
Inflows and outflows from
other operating activities not specifically provided. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|