Component: (Network and Hypercube)
Network01-Statement of Financial Position, Classified
(http://luca.auditchain.finance/report/role/StatementOfFinancialPositionClassified)
HypercubeImplied
Reporting Entity [Aspect] GH259400TOMPUOLS65II | http://standards.iso.org/iso/17442
Unit [Aspect] iso4217:EUR
Concept [Aspect] Period [Aspect]
2022-12-31 2021-12-31
Statement of financial position [Abstract]
Assets [Roll Up]
Non-current assets [Roll Up]
Property, plant and equipment
Investment property at cost less accumulated depreciation and impairment
Investment property at fair value through profit or loss
Goodwill
Intangible assets other than goodwill
Investments in associates
Investments in joint ventures
Non-current biological assets, at cost less accumulated depreciation and impairment
Non-current biological assets, at fair value
Trade and other non-current receivables
Non-current inventories
Deferred tax assets
Current tax assets, non-current
Other non-current financial assets
Other non-current non-financial assets
Non-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral
Non-current assets
Non-current assets
Current assets [Roll Up]
Current inventories
Trade and other current receivables
Current tax assets, current
Current biological assets, at cost less accumulated depreciation and impairment
Current biological assets, at fair value
Other current financial assets
Other current non-financial assets
Cash and cash equivalents
Cash and cash equivalents
Current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral
Current assets
Assets
Equity and liabilities [Roll Up]
Equity [Roll Up]
Issued capital
Retained earnings
Share premium
Treasury shares
Treasury shares
Other equity interest
Other reserves
Equity attributable to owners of parent
Non-controlling interests
Equity
Liabilities [Roll Up]
Non-current liabilities [Roll Up]
Non-current provisions [Roll Up]
Non-current provisions for employee benefits
Other non-current provisions
Non-current provisions
Trade and other non-current payables
Deferred tax liabilities
Current tax liabilities, non-current
Other non-current financial liabilities
Non-current portion of non-current borrowings
Other non-current non-financial liabilities
Non-current liabilities
Current liabilities [Roll Up]
Current provisions [Roll Up]
Current provisions for employee benefits
Other current provisions
Current provisions
Trade and other current payables
Current tax liabilities, current
Current borrowings
Current portion of non-current borrowings
Other current financial liabilities
Other current non-financial liabilities
Current liabilities
Liabilities
Equity and liabilities
Component: (Network and Hypercube)
Network01-Statement of Financial Position, Liquidity
(http://luca.auditchain.finance/report/role/StatementOfFinancialPositionLiquidity)
HypercubeImplied
Reporting Entity [Aspect] GH259400TOMPUOLS65II | http://standards.iso.org/iso/17442
Unit [Aspect] iso4217:EUR
Concept [Aspect] Period [Aspect]
2022-12-31 2021-12-31
Statement of financial position [Abstract]
Assets [Roll Up]
Property, plant and equipment
Investment property at cost less accumulated depreciation and impairment
Investment property at fair value through profit or loss
Goodwill
Intangible assets other than goodwill
Other financial assets
Other non-financial assets
Investments in associates
Investments in joint ventures
Biological assets, at cost less accumulated depreciation and impairment
Biological assets, at fair value
Inventories
Current tax assets
Deferred tax assets
Trade and other receivables
Cash and cash equivalents
Cash and cash equivalents
Non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral
Assets
Equity and liabilities [Roll Up]
Equity [Roll Up]
Issued capital
Retained earnings
Share premium
Treasury shares
Treasury shares
Other equity interest
Other reserves
Equity attributable to owners of parent
Non-controlling interests
Equity
Liabilities [Roll Up]
Trade and other payables
Provisions [Roll Up]
Provisions for employee benefits
Other provisions
Provisions
Other financial liabilities
Borrowings
Other non-financial liabilities
Current tax liabilities
Deferred tax liabilities
Liabilities
Equity and liabilities
Component: (Network and Hypercube)
Network03-Statement of Income By Function
(http://luca.auditchain.finance/report/role/StatementOfIncomeByFunction)
HypercubeImplied
Reporting Entity [Aspect] GH259400TOMPUOLS65II | http://standards.iso.org/iso/17442
Unit [Aspect] iso4217:EUR
Concept [Aspect] Period [Aspect]
2022-01-01 | 2022-12-31
Statement of Income [Abstract]
Profit (loss) [Roll Up]
Profit (loss) from continuing operations [Roll Up]
Profit (loss) before tax [Roll Up]
Gross profit [Roll Up]
Revenue
Cost of sales
Cost of sales
Gross profit
Other income
Distribution costs
Distribution costs
Administrative expenses
Administrative expenses
Other expense, by function
Other gains (losses)
Finance income
Finance costs
Finance costs
Share of profit (loss) of associates and joint ventures accounted for using equity method
Profit (loss) before tax
Tax expense (income), continuing operations
Profit (loss) from continuing operations
Profit (loss) from discontinued operations
Profit (loss)
Profit (loss), attributable to [Set]
Profit (loss), attributable to owners of parent
 
Profit (loss), attributable to non-controlling interests
 
Component: (Network and Hypercube)
Network04-Statement of Income By Nature
(http://luca.auditchain.finance/report/role/StatementOfIncomeByNature)
HypercubeImplied
Reporting Entity [Aspect] GH259400TOMPUOLS65II | http://standards.iso.org/iso/17442
Unit [Aspect] iso4217:EUR
Concept [Aspect] Period [Aspect]
2022-01-01 | 2022-12-31
Statement of Income [Abstract]
Profit (loss) [Roll Up]
Revenue
Other income
Decrease (increase) in inventories of finished goods and work in progress
Increase (decrease) in inventories of finished goods and work in progress
Other work performed by entity and capitalised
Raw materials and consumables used
Raw materials and consumables used
Employee benefits expense
Employee benefits expense
Depreciation and amortisation expense
Depreciation and amortisation expense
Impairment loss (reversal of impairment loss) recognised in profit or loss
Reversal of impairment loss (impairment loss) recognised in profit or loss
Other expenses, by nature
Other gains (losses)
Finance income
Finance costs
Finance costs
Share of profit (loss) of associates and joint ventures accounted for using equity method
Profit (loss) before tax
Tax expense (income), continuing operations
Profit (loss) from continuing operations
Profit (loss) from discontinued operations
Profit (loss)
Profit (loss), attributable to [Set]
Profit (loss), attributable to owners of parent
 
Profit (loss), attributable to non-controlling interests
 
Component: (Network and Hypercube)
Network05-Statement of Comprehensive Income, Net of Tax
(http://luca.auditchain.finance/report/role/StatementOfIComprehensiveIncomeNetOfTax)
HypercubeImplied
Reporting Entity [Aspect] GH259400TOMPUOLS65II | http://standards.iso.org/iso/17442
Unit [Aspect] iso4217:EUR
Concept [Aspect] Period [Aspect]
2022-01-01 | 2022-12-31
Statement of comprehensive income [Abstract]
Profit (loss)
Other comprehensive income [Roll Up]
Components of other comprehensive income that will not be reclassified to profit or loss, net of tax [Abstract]
Other comprehensive income, net of tax, exchange differences on translation
Other comprehensive income, net of tax, actuarial gains (losses) on defined benefit plans
Other comprehensive income, net of tax, gains (losses) on revaluation
Components of other comprehensive income that will be reclassified to profit or loss, net of tax [Abstract]
Other comprehensive income, net of tax, cash flow hedges
Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax
Other comprehensive income
Comprehensive income
Comprehensive income attributable to [Set]
Comprehensive income, attributable to owners of parent
Comprehensive income, attributable to non-controlling interests
Component: (Network and Hypercube)
Network06-Statement of Comprehensive Income, Before Tax
(http://luca.auditchain.finance/report/role/StatementOfComprehensiveIncomeBeforeTax)
HypercubeImplied
Reporting Entity [Aspect] GH259400TOMPUOLS65II | http://standards.iso.org/iso/17442
Unit [Aspect] iso4217:EUR
Concept [Aspect] Period [Aspect]
2022-01-01 | 2022-12-31
Statement of comprehensive income [Abstract]
Profit (loss)
Components of other comprehensive income that will not be reclassified to profit or loss, before tax [abstract]
Other comprehensive income, before tax, exchange differences on translation
Other comprehensive income, before tax, actuarial gains (losses) on defined benefit plans
Other comprehensive income, before tax, gains (losses) on revaluation
Components of other comprehensive income that will be reclassified to profit or loss, before tax [abstract]
Other comprehensive income, before tax, cash flow hedges
Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax
Other comprehensive income, before tax
Income tax relating to components of other comprehensive income
Income tax relating to components of other comprehensive income
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method
Other comprehensive income
Comprehensive income
Comprehensive income attributable to [Set]
Comprehensive income, attributable to owners of parent
Comprehensive income, attributable to non-controlling interests
Component: (Network and Hypercube)
Network07-Statement of Cash Flows, Direct Method
(http://luca.auditchain.finance/report/role/StatementOfCashFlowsDirectMethod)
HypercubeImplied
Reporting Entity [Aspect] GH259400TOMPUOLS65II | http://standards.iso.org/iso/17442
Concept [Aspect] Period [Aspect]
2022-01-01 | 2022-12-31
Statement of cash flows [abstract]
Net increase (decrease) in cash and cash equivlents [Roll Up]
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes [Roll Up]
Cash flows from (used in) operating activities [Roll Up]
Classes of cash receipts from operating activities [abstract]
Receipts from sales of goods and rendering of services
Receipts from royalties, fees, commissions and other revenue
Receipts from contracts held for dealing or trading purposes
Receipts from premiums and claims, annuities and other policy benefits
Other cash receipts from operating activities
Classes of cash payments from operating activities [abstract]
Payments to suppliers for goods and services
Payments to suppliers for goods and services
Payments from contracts held for dealing or trading purpose
Payments from contracts held for dealing or trading purpose
Payments to and on behalf of employees
Payments to and on behalf of employees
Payments for premiums and claims, annuities and other policy benefits
Payments for premiums and claims, annuities and other policy benefits
Other cash payments from operating activities
Other cash payments from operating activities
Dividends paid, classified as operating activities
Dividends received, classified as operating activities
Dividends received
Interest paid, classified as operating activities
Interest received, classified as operating activities
Interest received
Income taxes paid (refund), classified as operating activities
Other inflows (outflows) of cash, classified as operating activities
Other inflows (outflows) of cash
Cash flows from (used in) operating activities
Cash flows from (used in) investing activities [Roll Up]
Cash flows from losing control of subsidiaries or other businesses, classified as investing activities
Cash flows from losing control of subsidiaries or other businesses
Cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities
Other cash receipts from sales of equity or debt instruments of other entities, classified as investing activities
Other cash receipts from sales of equity or debt instruments of other entities
Other cash payments to acquire equity or debt instruments of other entities, classified as investing activities
Other cash receipts from sales of interests in joint ventures, classified as investing activities
Other cash receipts from sales of interests in joint ventures
Other cash payments to acquire interests in joint ventures, classified as investing activities
Proceeds from sales of property, plant and equipment, classified as investing activities
Proceeds from sales of property, plant and equipment
Purchase of property, plant and equipment, classified as investing activities
Proceeds from sales of intangible assets, classified as investing activities
Proceeds from sales of intangible assets
Purchase of intangible assets, classified as investing activities
Proceeds from sales of other long-term assets, classified as investing activities
Proceeds from sales of other long-term assets
Purchase of other long-term assets, classified as investing activities
Cash advances and loans made to other parties, classified as investing activities
Cash receipts from repayment of advances and loans made to other parties, classified as investing activities
Cash receipts from repayment of advances and loans made to other parties
Cash payments for futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities
Cash receipts from futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities
Cash receipts from futures contracts, forward contracts, option contracts and swap contracts
Dividends received, classified as investing activities
Dividends received
Interest paid, classified as investing activities
Interest received, classified as investing activities
Interest received
Income taxes paid (refund), classified as investing activities
Other inflows (outflows) of cash, classified as investing activities
Other inflows (outflows) of cash
Cash flows from (used in) investing activities
Cash flows from (used in) financing activities [Roll Up]
Proceeds from issuing shares
Proceeds from issuing other equity instruments
Payments to acquire or redeem entity's shares
Payments to acquire or redeem entity's shares
Payments of other equity instruments
Payments of other equity instruments
Proceeds from borrowings, classified as financing activities
Proceeds from borrowings
Repayments of borrowings, classified as financing activities
Payments of finance lease liabilities, classified as financing activities
Dividends paid, classified as financing activities
Interest paid, classified as financing activities
Income taxes paid (refund), classified as financing activities
Other inflows (outflows) of cash, classified as financing activities
Other inflows (outflows) of cash
Cash flows from (used in) financing activities
Increase (decrease) in cash and cash equivalents before effect of exchange rate changes
Effect of exchange rate changes on cash and cash equivalents
Increase (decrease) in cash and cash equivalents
Cash and cash equivalents [Roll Forward]
0
Cash and cash equivalents
Cash and cash equivalents at beginning of period
Increase (decrease) in cash and cash equivalents
Cash and cash equivalents at end of period
Component: (Network and Hypercube)
Network08-Statement of Cash Flows, Indirect Method
(http://luca.auditchain.finance/report/role/StatementOfCashFlowsIndirectMethod)
HypercubeImplied
Reporting Entity [Aspect] GH259400TOMPUOLS65II | http://standards.iso.org/iso/17442
Concept [Aspect] Period [Aspect]
2022-01-01 | 2022-12-31
Statement of cash flows [abstract]
Net increase (decrease) in cash and cash equivalents [Roll Up]
Net increase (decrease in cash and cash equivalents before effect of exchange rate changes [Roll Up]
Cash flows from (used in) operating activities [Roll Up]
Profit (loss)
Adjustments to reconcile profit (loss) [abstract]
Adjustments for non-cash income tax expense
Adjustments for non-cash finance costs
Adjustments for income tax expense
Adjustments for finance costs
Adjustments for decrease (increase) in inventories
Adjustments for decrease (increase) in trade accounts receivable
Adjustments for decrease (increase) in other operating receivables
Adjustments for increase (decrease) in trade accounts payable
Adjustments for increase (decrease) in other operating payables
Adjustments for depreciation and amortisation expense
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss
Adjustments for provisions
Adjustments for unrealised foreign exchange losses (gains)
Adjustments for share-based payments
Adjustments for fair value losses (gains)
Adjustments for undistributed profits of associates
Adjustments for undistributed profits of associates
Adjustments for non-controlling interests
Adjustments for accrued income (expenses) not yet received (paid)
Adjustments for accrued expenses (income) not yet paid (received)
Other adjustments for non-cash items
Adjustments for losses (gains) on disposal of non-current assets
Other adjustments for which cash effects are investing or financing cash flow
Other adjustments to reconcile profit (loss)
Adjustments to reconcile profit (loss)
Total adjustments to reconcile profit (loss)
Dividends paid, classified as operating activities
Dividends received, classified as operating activities
Dividends received
Interest paid, classified as operating activities
Interest received, classified as operating activities
Interest received
Income taxes paid (refund), classified as operating activities
Other inflows (outflows) of cash, classified as operating activities
Other inflows (outflows) of cash
Cash flows from (used in) operating activities
Cash flows from (used in) investing activities [Roll Up]
Cash flows from losing control of subsidiaries or other businesses, classified as investing activities
Cash flows from losing control of subsidiaries or other businesses
Cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities
Other cash receipts from sales of equity or debt instruments of other entities, classified as investing activities
Other cash receipts from sales of equity or debt instruments of other entities
Other cash payments to acquire equity or debt instruments of other entities, classified as investing activities
Other cash receipts from sales of interests in joint ventures, classified as investing activities
Other cash receipts from sales of interests in joint ventures
Other cash payments to acquire interests in joint ventures, classified as investing activities
Proceeds from sales of property, plant and equipment, classified as investing activities
Proceeds from sales of property, plant and equipment
Purchase of property, plant and equipment, classified as investing activities
Proceeds from sales of intangible assets, classified as investing activities
Proceeds from sales of intangible assets
Purchase of intangible assets, classified as investing activities
Proceeds from sales of other long-term assets, classified as investing activities
Proceeds from sales of other long-term assets
Purchase of other long-term assets, classified as investing activities
Cash advances and loans made to other parties, classified as investing activities
Cash receipts from repayment of advances and loans made to other parties, classified as investing activities
Cash receipts from repayment of advances and loans made to other parties
Cash payments for futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities
Cash receipts from futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities
Cash receipts from futures contracts, forward contracts, option contracts and swap contracts
Dividends received, classified as investing activities
Dividends received
Interest paid, classified as investing activities
Interest received, classified as investing activities
Interest received
Income taxes paid (refund), classified as investing activities
Other inflows (outflows) of cash, classified as investing activities
Other inflows (outflows) of cash
Cash flows from (used in) investing activities
Cash flows from (used in) financing activities [Roll Up]
Proceeds from issuing shares
Proceeds from issuing other equity instruments
Payments to acquire or redeem entity's shares
Payments to acquire or redeem entity's shares
Payments of other equity instruments
Payments of other equity instruments
Proceeds from borrowings, classified as financing activities
Proceeds from borrowings
Repayments of borrowings, classified as financing activities
Payments of finance lease liabilities, classified as financing activities
Dividends paid, classified as financing activities
Interest paid, classified as financing activities
Income taxes paid (refund), classified as financing activities
Other inflows (outflows) of cash, classified as financing activities
Other inflows (outflows) of cash
Cash flows from (used in) financing activities
Increase (decrease) in cash and cash equivalents before effect of exchange rate changes
Effect of exchange rate changes on cash and cash equivalents
Increase (decrease) in cash and cash equivalents
Cash and cash equivalents [Roll Forward]
0
Cash and cash equivalents
Cash and cash equivalents at beginning of period
Increase (decrease) in cash and cash equivalents
Cash and cash equivalents at end of period
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