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IFRS Disclosure Guide
32. Notes - Agriculture
Disclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets
| Year 2026 | 31.12.2026 | |
|---|---|---|
| Gains (losses) on initial recognition of biological assets and agricultural produce for current period, operating | ||
| Gains (losses) on change in fair value less costs to sell of biological assets for current period, operating | ||
| Disclosure of detailed information about biological assets | other | |
| Disclosure of detailed information about biological assets | ||
| Biological assets by group | ||
| Biological assets by group | other | |
| Living animals | other | |
| Plants | other | |
| Biological assets by type | other | |
| Consumable biological assets | other | |
| Bearer biological assets | other | |
| Biological assets by age | ||
| other | ||
| Mature biological assets | other | |
| Immature biological assets | other | |
| Disclosure of detailed information about biological assets | ||
| Biological assets | ||
| other | ||
| Number of living animals | X.X | |
| Disclosure of information about agricultural produce | other | |
| Disclosure of information about agricultural produce | ||
| Disclosure of information about agricultural produce | ||
| Agricultural produce by group | other | |
| Disclosure of information about agricultural produce | ||
| Output of agricultural produce | X.X | |
| Biological assets whose title is restricted | ||
| Commitments for development or acquisition of biological assets |
Disclosure of reconciliation of changes in biological assets
| Year 2026 | 31.12.2026 | |
|---|---|---|
| Disclosure of reconciliation of changes in biological assets | ||
| Disclosure of reconciliation of changes in biological assets | ||
| Measurement | ||
| Measurement | other | |
| other | ||
| At cost | other | |
| Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount | ||
| Carrying amount | other | |
| Gross carrying amount | other | |
| other | ||
| Accumulated depreciation and amortisation | other | |
| Accumulated impairment | other | |
| Biological assets | ||
| Biological assets | other | |
| other | ||
| Non-current biological assets | other | |
| Disclosure of reconciliation of changes in biological assets | ||
| Reconciliation of changes in biological assets | ||
| Changes in biological assets | ||
| Additions from subsequent expenditure recognised as asset, biological assets | ||
| Additions from purchases, biological assets | ||
| Total additions other than through business combinations, biological assets{"AdditionsFromSubsequentExpenditureRecognisedAsAssetBiologicalAssets":"1.0","AdditionsFromPurchasesBiologicalAssets":"1.0"}real[] | ∑ | |
| Acquisitions through business combinations, biological assets | ||
| Depreciation, biological assets, operating | ||
| Impairment loss recognised in profit or loss, biological assets, operating | ||
| Reversal of impairment loss recognised in profit or loss, biological assets, operating | ||
| Gains (losses) on fair value adjustment, biological assets | ||
| Gains (losses) on fair value adjustment attributable to price changes, biological assets, operating | ||
| Total gains (losses) on fair value adjustment, biological assets, operating{"GainsLossesOnFairValueAdjustmentAttributableToPhysicalChangesBiologicalAssets":"1.0","GainsLossesOnFairValueAdjustmentAttributableToPriceChangesBiologicalAssets":"1.0"}real[] | ∑ | |
| Increase (decrease) through other changes, biological assets | ||
| Disposals, biological assets | ||
| Decrease through classified as held for sale, biological assets | ||
| Total increase (decrease) in biological assets{"AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets":"1.0","AcquisitionsThroughBusinessCombinationsBiologicalAssets":"1.0","IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets":"1.0","DepreciationBiologicalAssets":"-1.0","ImpairmentLossRecognisedInProfitOrLossBiologicalAssets":"-1.0","ReversalOfImpairmentLossRecognisedInProfitOrLossBiologicalAssets":"1.0","GainsLossesOnFairValueAdjustmentBiologicalAssets":"1.0","IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets":"1.0","DisposalsBiologicalAssets":"-1.0","DecreaseDueToHarvestBiologicalAssets":"-1.0","DecreaseThroughClassifiedAsHeldForSaleBiologicalAssets":"-1.0"}real["AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets","GainsLossesOnFairValueAdjustmentBiologicalAssets"] | ∑ | |
| Biological assets |
| Year 2026 | |
|---|---|
| Depreciation method, biological assets, at cost | |
| Depreciation method, biological assets, at cost, categorical | other |
| Depreciation rate, biological assets, at cost | other |
| Useful life measured as period of time, biological assets, at cost | other |
| X.X | |
| Income from government grants related to agricultural activity, operating |
Disclosure of detailed information about biological assets
Disclosure of detailed information about biological assets
Disclosure of detailed information about biological assets
Description of biological assets
Description of nature of activities 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
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
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
Disclosure of detailed information about biological assets
Disclosure of detailed information about biological assets
Description of biological assets
Description of nature of activities 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
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
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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