IFRS Disclosure Guide

31. Notes - Agriculture

Disclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets

 Year 2022
Gains (losses) on initial recognition of biological assets and agricultural produce for current period 
Gains (losses) on change in fair value less costs to sell of biological assets for current period 

Disclosure of detailed information about biological assets
Biological assets by groupnoneBiological assets by typenoneBiological assets by agenone
Living animalsnonePlantsnoneConsumable biological assetsnoneBearer biological assetsnoneMature biological assetsnoneImmature biological assetsnone
At 31.12.2022: 
Biological assets      
Area of land used for agricultureotherotherotherotherotherother
Number of living animalsX.XX.XX.XX.XX.XX.X

Biological assets by group & Biological assets by type & Biological assets by age:
  • Description of biological assets
  • Description of nature of activities of biological assets

Disclosure of information about agricultural produce
Agricultural produce by groupnone
For the year 2022: 
Output of agricultural produceX.X
Biological assets whose title is restricted 
Biological assets pledged as security for liabilities 
Commitments for development or acquisition of biological assets 
Description of non-financial measures or estimates of physical quantities of biological assets and output of agricultural produce
Description of financial risk management related to agricultural activity

Disclosure of reconciliation of changes in biological assets
MeasurementnoneCarrying amount, accumulated depreciation, amortisation and impairment and gross carrying amountnoneBiological assetsnone
At fair valuenoneAt costnoneGross carrying amountnoneAccumulated depreciation, amortisation and impairmentnoneCurrent biological assetsfiction_totalsNon-current biological assetsfiction_totalsTotal for Biological assets{"CurrentBiologicalAssetsMember":1,"NoncurrentBiologicalAssetsMember":1}fiction_totals[]
Accumulated depreciation and amortisationnoneAccumulated impairmentnone
For the year 2022: 
Reconciliation of changes in biological assets 
Changes in biological assets 
Additions other than through business combinations, biological assets 
Additions from subsequent expenditure recognised as asset, biological assets       BiologicalAssetsMember_1t 
Additions from purchases, biological assets       BiologicalAssetsMember_1t 
Total additions other than through business combinations, biological assets{"AdditionsFromSubsequentExpenditureRecognisedAsAssetBiologicalAssets":"1","AdditionsFromPurchasesBiologicalAssets":"1"}real[]        
Acquisitions through business combinations, biological assets       BiologicalAssetsMember_1t 
Increase (decrease) through net exchange differences, biological assets       BiologicalAssetsMember_1t 
Depreciation, biological assets       BiologicalAssetsMember_1t 
Impairment loss recognised in profit or loss, biological assets       BiologicalAssetsMember_1t 
Reversal of impairment loss recognised in profit or loss, biological assets       BiologicalAssetsMember_1t 
Gains (losses) on fair value adjustment, biological assets 
Gains (losses) on fair value adjustment attributable to physical changes, biological assets       BiologicalAssetsMember_1t 
Gains (losses) on fair value adjustment attributable to price changes, biological assets       BiologicalAssetsMember_1t 
Total gains (losses) on fair value adjustment, biological assets{"GainsLossesOnFairValueAdjustmentAttributableToPhysicalChangesBiologicalAssets":"1","GainsLossesOnFairValueAdjustmentAttributableToPriceChangesBiologicalAssets":"1"}real[]        
Increase (decrease) through other changes, biological assets       BiologicalAssetsMember_1t 
Disposals, biological assets       BiologicalAssetsMember_1t 
Decrease due to harvest, biological assets       BiologicalAssetsMember_1t 
Decrease through classified as held for sale, biological assets       BiologicalAssetsMember_1t 
Total increase (decrease) in biological assets{"AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets":"1","AcquisitionsThroughBusinessCombinationsBiologicalAssets":"1","IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets":"1","DepreciationBiologicalAssets":"-1","ImpairmentLossRecognisedInProfitOrLossBiologicalAssets":"-1","ReversalOfImpairmentLossRecognisedInProfitOrLossBiologicalAssets":"1","GainsLossesOnFairValueAdjustmentBiologicalAssets":"1","IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets":"1","DisposalsBiologicalAssets":"-1","DecreaseDueToHarvestBiologicalAssets":"-1","DecreaseThroughClassifiedAsHeldForSaleBiologicalAssets":"-1"}real["AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets","GainsLossesOnFairValueAdjustmentBiologicalAssets"]        
At 31.12.2022: 
Biological assets       BiologicalAssetsMember_1t 
 Year 2022
Depreciation rate, biological assets, at costX.X%
Useful life measured as period of time, biological assets, at costother
Useful life measured in production or other similar units, biological assets, at costX.X
Income from government grants related to agricultural activity 
Description of biological assets where fair value information is unreliable
Explanation of why fair value cannot be reliably measured for biological assets, at cost
Range of estimates within which fair value is likely to lie for biological assets, at cost
Depreciation method, biological assets, at cost
Description of useful life, biological assets, at cost
Description of biological assets previously measured at cost
Explanation of why fair value becomes reliable for biological assets previously measured at cost
Explanation of effect of change for biological asset for which fair value becomes reliably measurable
Description of nature and extent of government grants for agricultural activity recognised in financial statements
Description of unfulfilled conditions and other contingencies attached to government grant for agricultural activity
Explanation of significant decrease in level of government grants for agricultural activity

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