IFRS Disclosure Guide
31. Notes - Agriculture
Disclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets
| Year 2023 | |
|---|---|
| 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 groupnone | Biological assets by typenone | Biological assets by agenone | ||||
| Living animalsnone | Plantsnone | Consumable biological assetsnone | Bearer biological assetsnone | Mature biological assetsnone | Immature biological assetsnone | |
| At 31.12.2023: | ||||||
| Biological assets | ||||||
| Area of land used for agriculture | other | other | other | other | other | other |
| Number of living animals | X.X | X.X | X.X | X.X | X.X | X.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 2023: | |
| Output of agricultural produce | X.X |
| 31.12.2023 | |
|---|---|
| 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
Description of financial risk management related to agricultural activity
Disclosure of reconciliation of changes in biological assets
| Measurementnone | Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amountnone | Biological assetsnone | ||||||
| At fair valuenone | At costnone | Gross carrying amountnone | Accumulated depreciation, amortisation and impairmentnone | Current biological assetsfiction_totals | Non-current biological assetsfiction_totals | Total for Biological assets{"CurrentBiologicalAssetsMember":1,"NoncurrentBiologicalAssetsMember":1}fiction_totals[] | ||
| Accumulated depreciation and amortisationnone | Accumulated impairmentnone | |||||||
| For the year 2023: | ||||||||
| 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":"1.0","AdditionsFromPurchasesBiologicalAssets":"1.0"}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":"1.0","GainsLossesOnFairValueAdjustmentAttributableToPriceChangesBiologicalAssets":"1.0"}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":"1.0","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"] | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
| At 31.12.2023: | ||||||||
| Biological assets | BiologicalAssetsMember_1t∑ | |||||||
| Year 2023 | |
|---|---|
| Depreciation rate, biological assets, at cost | other |
| Useful life measured as period of time, biological assets, at cost | other |
| Useful life measured in production or other similar units, biological assets, at cost | X.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
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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