Fundamental Accounting Concepts (FAC)

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Line Fundamental Accounting Concept (FAC) Financial Reporting Scheme Line Item
1 fac:Assets ifrs-full:Assets
2 fac:CurrentAssets ifrs-full:CurrentAssets
3 fac:NoncurrentAssets ifrs-full:NoncurrentAssets
4 fac:LiabilitiesAndEquity ifrs-full:EquityAndLiabilities
5 fac:Liabilities ifrs-full:Liabilities
6 fac:CurrentLiabilities ifrs-full:CurrentLiabilities
7 fac:NoncurrentLiabilities ifrs-full:NoncurrentLiabilities
8 fac:CommitmentsAndContingencies ifrs-full:
9 fac:TemporaryEquity ifrs-full:NO EQUIVALENT
10 fac:Equity ifrs-full:Equity
11 fac:EquityAttributableToParent ifrs-full:EquityAttributableToOwnersOfParent
12 fac:EquityAttributableToNoncontrollingInterests ifrs-full:NoncontrollingInterests
13 fac:Revenues ifrs-full:Revenue
14 fac:CostOfRevenue ifrs-full:CostOfSales
15 fac:GrossProfit ifrs-full:GrossProfit
16 fac:OperatingIncomeLoss ifrs-full:ProfitLossFromOperatingActivities
17 fac:OperatingExpenses ifrs-full:OperatingExpenseExcludingCostOfSales
18 fac:OtherOperatingIncome ifrs-full:OtherIncome
19 fac:NonoperatingIncomeLoss ifrs-full:unavailable:NonoperatingIncomeExpense
20 fac:NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments ifrs-full:unavailable:NonoperatingIncomeExpense
21 fac:InterestAndDebtExpense ifrs-full:FinanceIncomeCost
22 fac:IncomeLossFromEquityMethodInvestments ifrs-full:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
23 fac:IncomeLossFromContinuingOperationsBeforeTax ifrs-full:ProfitLossBeforeTax
24 fac:IncomeTaxExpenseBenefit ifrs-full:IncomeTaxExpenseContinuingOperations
25 fac:IncomeLossFromContinuingOperationsAfterTax ifrs-full:ProfitLossFromContinuingOperations
26 fac:IncomeLossFromDiscontinuedOperationsNetOfTax ifrs-full:ProfitLossFromDiscontinuedOperations
27 fac:NetIncomeLoss ifrs-full:ProfitLoss
28 fac:NetIncomeLossAttributableToNoncontrollingInterest ifrs-full:ProfitLossAttributableToNoncontrollingInterests
29 fac:NetIncomeLossAttributableToParent ifrs-full:ProfitLossAttributableToOwnersOfParent
30 fac:PreferredStockDividendsAndOtherAdjustments ifrs-full:NO EQUIVALENT
31 fac:UndistributedEarningsLossAllocatedToParticipatingSecuritiesBasic ifrs-full:NO EQUIVALENT
32 fac:NetIncomeLossAvailableToCommonStockholdersBasic ifrs-full:NO EQUIVALENT
33 fac:ComprehensiveIncomeLoss ifrs-full:ComprehensiveIncome
34 fac:OtherComprehensiveIncomeLoss ifrs-full:OtherComprehensiveIncome
35 fac:ComprehensiveIncomeLossAttributableToParent ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent
36 fac:ComprehensiveIncomeLossAttributableToNoncontrollingInterests ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests
37 fac:NetCashFlowFromOperatingActivities ifrs-full:CashFlowsFromUsedInOperatingActivities
38 fac:NetCashFlowFromInvestingActivities ifrs-full:CashFlowsFromUsedInInvestingActivities
39 fac:NetCashFlowFromFinancingActivities ifrs-full:CashFlowsFromUsedInFinancingActivities
40 fac:NetCashFlowExcludingExchangeGains ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges
41 fac:ExchangeGainsLosses ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents
42 fac:NetCashFlow ifrs-full:IncreaseDecreaseInCashAndCashEquivalents

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