Ledger directory

FRS 102

945 ledger accounts for the fuller FRS 102 chart used by larger UK filings.

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200 of 945 accounts

CodeNumberNameUsageLinksTaxonomy
BInt.BSF.INA8002
Intangible assets
Intangible fixed assets · Balance sheet format 1 [heading]
Book Intangible assets on the assets side under Intangible fixed assets / Balance sheet format 1 [heading]. FRC concept: IntangibleAssets.
  • —
  • IntangibleAssetsFRC taxonomy
BInt.IAZ.IFI8186
Increase from impairment loss recognised in other comprehensive income, intangible assets
Intangible fixed assets · Intangible assets amortisation and impairment [heading]
Catch-all / residual. Use only when no more specific account in this group fits.
  • —
  • IncreaseFromImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsFRC taxonomy
BInt.IBA.DFR8187
Decrease from reversal of impairment loss recognised in other comprehensive income, intangible assets
Intangible fixed assets · Intangible assets amortisation and impairment [heading]
Catch-all / residual. Use only when no more specific account in this group fits.
  • —
  • DecreaseFromReversalImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsFRC taxonomy
BInt.IBB.IDF8188
Increase (decrease) from impairment loss recognised or reversed in profit or loss, intangible assets
Intangible fixed assets · Intangible assets amortisation and impairment [heading]
Book Increase (decrease) from impairment loss recognised or reversed in profit or loss, intangible assets on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: IncreaseDecreaseFromImpairmentLossRecognisedOrReversedInProfitOrLossIntangibleAssets.
  • —
  • IncreaseDecreaseFromImpairmentLossRecognisedOrReversedInProfitOrLossIntangibleAssetsFRC taxonomy
BInt.IBC.IFI8189
Increase from impairment loss recognised in profit or loss, intangible assets
Intangible fixed assets · Intangible assets amortisation and impairment [heading]
Book Increase from impairment loss recognised in profit or loss, intangible assets on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: IncreaseFromImpairmentLossRecognisedInProfitOrLossIntangibleAssets.
  • —
  • IncreaseFromImpairmentLossRecognisedInProfitOrLossIntangibleAssetsFRC taxonomy
BInt.IBD.DFR8190
Decrease from reversal of impairment loss recognised in profit or loss, intangible assets
Intangible fixed assets · Intangible assets amortisation and impairment [heading]
Book Decrease from reversal of impairment loss recognised in profit or loss, intangible assets on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: DecreaseFromReversalImpairmentLossRecognisedInProfitOrLossIntangibleAssets.
  • —
  • DecreaseFromReversalImpairmentLossRecognisedInProfitOrLossIntangibleAssetsFRC taxonomy
BInt.IBE.DDI8191
Disposals, decrease in amortisation and impairment, intangible assets
Intangible fixed assets · Intangible assets amortisation and impairment [heading]
Book Disposals, decrease in amortisation and impairment, intangible assets on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: DisposalsDecreaseInAmortisationImpairmentIntangibleAssets.
  • —
  • DisposalsDecreaseInAmortisationImpairmentIntangibleAssetsFRC taxonomy
BInt.IBF.TTN8192
Transfer to non-current assets or disposal groups held for sale, decrease in amortisation and impairment, intangible assets
Intangible fixed assets · Intangible assets amortisation and impairment [heading]
Book Transfer to non-current assets or disposal groups held for sale, decrease in amortisation and impairment, intangible assets on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: TransferToNon-currentAssetsOrDisposalGroupsHeldForSaleDecreaseInAmortisationImpairmentIntangibleAssets.
  • —
  • TransferToNon-currentAssetsOrDisposalGroupsHeldForSaleDecreaseInAmortisationImpairmentIntangibleAssetsFRC taxonomy
BInt.IBG.BDD8193
Business divestiture, decrease in amortisation and impairment, intangible assets
Intangible fixed assets · Intangible assets amortisation and impairment [heading]
Book Business divestiture, decrease in amortisation and impairment, intangible assets on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: BusinessDivestitureDecreaseInAmortisationImpairmentIntangibleAssets.
  • —
  • BusinessDivestitureDecreaseInAmortisationImpairmentIntangibleAssetsFRC taxonomy
BInt.IBH.RDI8194
Retirements, decrease in amortisation and impairment, intangible assets
Intangible fixed assets · Intangible assets amortisation and impairment [heading]
Book Retirements, decrease in amortisation and impairment, intangible assets on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: RetirementsDecreaseInAmortisationImpairmentIntangibleAssets.
  • —
  • RetirementsDecreaseInAmortisationImpairmentIntangibleAssetsFRC taxonomy
BInt.IBI.ODD8195
Other disposals, decrease in amortisation and impairment, intangible assets
Intangible fixed assets · Intangible assets amortisation and impairment [heading]
Catch-all / residual. Use only when no more specific account in this group fits.
  • —
  • OtherDisposalsDecreaseInAmortisationImpairmentIntangibleAssetsFRC taxonomy
BInt.IBJ.AID8196
Acquisitions, increase (decrease) in amortisation and impairment, intangible assets
Intangible fixed assets · Intangible assets amortisation and impairment [heading]
Book Acquisitions, increase (decrease) in amortisation and impairment, intangible assets on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: AcquisitionsIncreaseDecreaseInAmortisationImpairmentIntangibleAssets.
  • —
  • AcquisitionsIncreaseDecreaseInAmortisationImpairmentIntangibleAssetsFRC taxonomy
BInt.IBK.RID8197
Revaluations, increase (decrease) in amortisation and impairment, intangible assets
Intangible fixed assets · Intangible assets amortisation and impairment [heading]
Book Revaluations, increase (decrease) in amortisation and impairment, intangible assets on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: RevaluationsIncreaseDecreaseInAmortisationImpairmentIntangibleAssets.
  • —
  • RevaluationsIncreaseDecreaseInAmortisationImpairmentIntangibleAssetsFRC taxonomy
BInt.IBL.FED8198
Foreign exchange differences, increase (decrease) in amortisation and impairment, intangible assets
Intangible fixed assets · Intangible assets amortisation and impairment [heading]
Book Foreign exchange differences, increase (decrease) in amortisation and impairment, intangible assets on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: ForeignExchangeDifferencesIncreaseDecreaseInAmortisationImpairmentIntangibleAssets.
  • —
  • ForeignExchangeDifferencesIncreaseDecreaseInAmortisationImpairmentIntangibleAssetsFRC taxonomy
BInt.IBM.TIO8199
Transfers into or out of intangible assets, increase (decrease) in amortisation and impairment
Intangible fixed assets · Intangible assets amortisation and impairment [heading]
Book Transfers into or out of intangible assets, increase (decrease) in amortisation and impairment on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: TransfersIntoOrOutIntangibleAssetsIncreaseDecreaseInAmortisationImpairment.
  • —
  • TransfersIntoOrOutIntangibleAssetsIncreaseDecreaseInAmortisationImpairmentFRC taxonomy
BInt.IBN.TBI8200
Transfers between intangible classes, increase (decrease) in amortisation and impairment
Intangible fixed assets · Intangible assets amortisation and impairment [heading]
Book Transfers between intangible classes, increase (decrease) in amortisation and impairment on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: TransfersBetweenIntangibleClassesIncreaseDecreaseInAmortisationImpairment.
  • —
  • TransfersBetweenIntangibleClassesIncreaseDecreaseInAmortisationImpairmentFRC taxonomy
BInt.IBO.FII8201
Further item of increase (decrease) in amortisation and impairment, intangible assets [component of corresponding total]
Intangible fixed assets · Intangible assets amortisation and impairment [heading]
Book Further item of increase (decrease) in amortisation and impairment, intangible assets [component of corresponding total] on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: FurtherItemIncreaseDecreaseInAmortisationImpairmentIntangibleAssetsComponentCorrespondingTotal.
  • —
  • FurtherItemIncreaseDecreaseInAmortisationImpairmentIntangibleAssetsComponentCorrespondingTotalFRC taxonomy
BInt.IBP.OID8202
Other increase (decrease) in amortisation and impairment, intangible assets
Intangible fixed assets · Intangible assets amortisation and impairment [heading]
Catch-all / residual. Use only when no more specific account in this group fits.
  • —
  • OtherIncreaseDecreaseInAmortisationImpairmentIntangibleAssetsFRC taxonomy
BInt.RIA.CAU8203
Carrying amount under cost model of revalued assets, intangible assets
Intangible fixed assets · Revaluation of intangible assets [heading]
Book Carrying amount under cost model of revalued assets, intangible assets on the assets side under Intangible fixed assets / Revaluation of intangible assets [heading]. FRC concept: CarryingAmountUnderCostModelRevaluedAssetsIntangibleAssets.
  • —
  • CarryingAmountUnderCostModelRevaluedAssetsIntangibleAssetsFRC taxonomy
BInt.SII.CAM8204
Carrying amount of material intangible asset
Intangible fixed assets · Specific individual intangible asset [heading]
Book Carrying amount of material intangible asset on the assets side under Intangible fixed assets / Specific individual intangible asset [heading]. FRC concept: CarryingAmountMaterialIntangibleAsset.
  • —
  • CarryingAmountMaterialIntangibleAssetFRC taxonomy
BInt.SAA.FVI8205
Fair value initially recognised of intangible assets acquired through government grant
Intangible fixed assets · Specific individual intangible asset [heading]
Book Fair value initially recognised of intangible assets acquired through government grant on the assets side under Intangible fixed assets / Specific individual intangible asset [heading]. FRC concept: FairValueInitiallyRecognisedIntangibleAssetsAcquiredThroughGovernmentGrant.
  • —
  • FairValueInitiallyRecognisedIntangibleAssetsAcquiredThroughGovernmentGrantFRC taxonomy
BInt.SAB.CAI8206
Carrying amount of intangible assets acquired through government grant
Intangible fixed assets · Specific individual intangible asset [heading]
Book Carrying amount of intangible assets acquired through government grant on the assets side under Intangible fixed assets / Specific individual intangible asset [heading]. FRC concept: CarryingAmountIntangibleAssetsAcquiredThroughGovernmentGrant.
  • —
  • CarryingAmountIntangibleAssetsAcquiredThroughGovernmentGrantFRC taxonomy
BInt.IBQ.CAI8207
Carrying amount of intangible assets with restricted title
Intangible fixed assets · Intangible assets with restricted title [heading]
Book Carrying amount of intangible assets with restricted title on the assets side under Intangible fixed assets / Intangible assets with restricted title [heading]. FRC concept: CarryingAmountIntangibleAssetsWithRestrictedTitle.
  • —
  • CarryingAmountIntangibleAssetsWithRestrictedTitleFRC taxonomy
BInt.IBR.CAI8208
Carrying amount of intangible assets pledged as security for liabilities
Intangible fixed assets · Intangible assets with restricted title [heading]
Book Carrying amount of intangible assets pledged as security for liabilities on the assets side under Intangible fixed assets / Intangible assets with restricted title [heading]. FRC concept: CarryingAmountIntangibleAssetsPledgedAsSecurityForLiabilities.
  • —
  • CarryingAmountIntangibleAssetsPledgedAsSecurityForLiabilitiesFRC taxonomy
BInt.OIO.CFA8209
Commitments for acquisition of intangible assets
Intangible fixed assets · Other information on intangible assets [heading]
Book Commitments for acquisition of intangible assets on the assets side under Intangible fixed assets / Other information on intangible assets [heading]. FRC concept: CommitmentsForAcquisitionIntangibleAssets.
  • —
  • CommitmentsForAcquisitionIntangibleAssetsFRC taxonomy
BInt.CBC.CBC8210
Capitalised borrowing costs related to intangible assets
Intangible fixed assets · Capitalised borrowing costs related to intangible assets
Book Capitalised borrowing costs related to intangible assets on the assets side under Intangible fixed assets. FRC concept: CapitalisedBorrowingCostsRelatedToIntangibleAssets.
  • —
  • CapitalisedBorrowingCostsRelatedToIntangibleAssetsFRC taxonomy
BInt.DAI.AIE8484
Amortisation and impairment expense, intangible assets
Intangible fixed assets · Depreciation, amortisation and impairment [heading]
Book Amortisation and impairment expense, intangible assets on the assets side under Intangible fixed assets / Depreciation, amortisation and impairment [heading]. FRC concept: AmortisationImpairmentExpenseIntangibleAssets.
  • —
  • AmortisationImpairmentExpenseIntangibleAssetsFRC taxonomy
BInt.IAM.IAG8161
Intangible assets, gross / at cost
Intangible fixed assets · Intangible assets - movement analysis [heading]
Book Intangible assets, gross / at cost on the assets side under Intangible fixed assets / Intangible assets - movement analysis [heading]. FRC concept: IntangibleAssetsGrossCost.
  • —
  • IntangibleAssetsGrossCostFRC taxonomy
BInt.DAA.AEI8485
Amortisation expense, intangible assets
Intangible fixed assets · Depreciation, amortisation and impairment [heading]
Book Amortisation expense, intangible assets on the assets side under Intangible fixed assets / Depreciation, amortisation and impairment [heading]. FRC concept: AmortisationExpenseIntangibleAssets.
  • —
  • AmortisationExpenseIntangibleAssetsFRC taxonomy
BInt.ILR.ILR8500
Impairment loss (reversal), intangible assets
Intangible fixed assets · Impairment losses and reversals [heading]
Book Impairment loss (reversal), intangible assets on the assets side under Intangible fixed assets / Impairment losses and reversals [heading]. FRC concept: ImpairmentLossReversalIntangibleAssets.
  • —
  • ImpairmentLossReversalIntangibleAssetsFRC taxonomy
BInt.IBS.ILI8501
Impairment loss, intangible assets
Intangible fixed assets · Impairment losses and reversals [heading]
Book Impairment loss, intangible assets on the assets side under Intangible fixed assets / Impairment losses and reversals [heading]. FRC concept: ImpairmentLossIntangibleAssets.
  • —
  • ImpairmentLossIntangibleAssetsFRC taxonomy
BInt.IBT.IRI8502
Impairment reversal, intangible assets
Intangible fixed assets · Impairment losses and reversals [heading]
Book Impairment reversal, intangible assets on the assets side under Intangible fixed assets / Impairment losses and reversals [heading]. FRC concept: ImpairmentReversalIntangibleAssets.
  • —
  • ImpairmentReversalIntangibleAssetsFRC taxonomy
BInt.IBU.SMI8503
Specific material impairment loss (reversal), intangible assets
Intangible fixed assets · Impairment losses and reversals [heading]
Book Specific material impairment loss (reversal), intangible assets on the assets side under Intangible fixed assets / Impairment losses and reversals [heading]. FRC concept: SpecificMaterialImpairmentLossReversalIntangibleAssets.
  • —
  • SpecificMaterialImpairmentLossReversalIntangibleAssetsFRC taxonomy
BInt.NGL.GLF8871
Gain (loss) from revaluation, intangible assets, recognised in profit or loss
Intangible fixed assets · Net gain / loss before tax items [heading]
Book Gain (loss) from revaluation, intangible assets, recognised in profit or loss on the assets side under Intangible fixed assets / Net gain / loss before tax items [heading]. FRC concept: GainLossFromRevaluationIntangibleAssetsRecognisedInProfitOrLoss.
  • —
  • GainLossFromRevaluationIntangibleAssetsRecognisedInProfitOrLossFRC taxonomy
BInt.NAA.GLO8872
Gain (loss) on disposals of intangible assets
Intangible fixed assets · Net gain / loss before tax items [heading]
Book Gain (loss) on disposals of intangible assets on the assets side under Intangible fixed assets / Net gain / loss before tax items [heading]. FRC concept: GainLossOnDisposalsIntangibleAssets.
  • —
  • GainLossOnDisposalsIntangibleAssetsFRC taxonomy
BInt.IAA.IDI8162
Increase (decrease) in intangible assets
Intangible fixed assets · Intangible assets - movement analysis [heading]
Book Increase (decrease) in intangible assets on the assets side under Intangible fixed assets / Intangible assets - movement analysis [heading]. FRC concept: IncreaseDecreaseInIntangibleAssets.
  • —
  • IncreaseDecreaseInIntangibleAssetsFRC taxonomy
BInt.IAB.TAI8163
Total additions including from business combinations, intangible assets
Intangible fixed assets · Intangible assets - movement analysis [heading]
Book Total additions including from business combinations, intangible assets on the assets side under Intangible fixed assets / Intangible assets - movement analysis [heading]. FRC concept: TotalAdditionsIncludingFromBusinessCombinationsIntangibleAssets.
  • —
  • TotalAdditionsIncludingFromBusinessCombinationsIntangibleAssetsFRC taxonomy
BInt.IAC.AOT8164
Additions other than through business combinations, intangible assets
Intangible fixed assets · Intangible assets - movement analysis [heading]
Catch-all / residual. Use only when no more specific account in this group fits.
  • —
  • AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsFRC taxonomy
BInt.IAD.ATB8165
Acquired through business combinations, intangible assets
Intangible fixed assets · Intangible assets - movement analysis [heading]
Book Acquired through business combinations, intangible assets on the assets side under Intangible fixed assets / Intangible assets - movement analysis [heading]. FRC concept: AcquiredThroughBusinessCombinationsIntangibleAssets.
  • —
  • AcquiredThroughBusinessCombinationsIntangibleAssetsFRC taxonomy
BInt.IAE.DIA8166
Disposals, intangible assets
Intangible fixed assets · Intangible assets - movement analysis [heading]
Book Disposals, intangible assets on the assets side under Intangible fixed assets / Intangible assets - movement analysis [heading]. FRC concept: DisposalsIntangibleAssets.
  • —
  • DisposalsIntangibleAssetsFRC taxonomy
BInt.IAF.TTF8167
Transfers to (from) non-current assets or disposal groups held for sale, intangible assets
Intangible fixed assets · Intangible assets - movement analysis [heading]
Book Transfers to (from) non-current assets or disposal groups held for sale, intangible assets on the assets side under Intangible fixed assets / Intangible assets - movement analysis [heading]. FRC concept: TransfersToFromNon-currentAssetsOrDisposalGroupsHeldForSaleIntangibleAssets.
  • —
  • TransfersToFromNon-currentAssetsOrDisposalGroupsHeldForSaleIntangibleAssetsFRC taxonomy
BInt.IAG.DTB8168
Disposals through business divestiture, intangible assets
Intangible fixed assets · Intangible assets - movement analysis [heading]
Book Disposals through business divestiture, intangible assets on the assets side under Intangible fixed assets / Intangible assets - movement analysis [heading]. FRC concept: DisposalsThroughBusinessDivestitureIntangibleAssets.
  • —
  • DisposalsThroughBusinessDivestitureIntangibleAssetsFRC taxonomy
BInt.IAH.RIA8169
Retirements, intangible assets
Intangible fixed assets · Intangible assets - movement analysis [heading]
Book Retirements, intangible assets on the assets side under Intangible fixed assets / Intangible assets - movement analysis [heading]. FRC concept: RetirementsIntangibleAssets.
  • —
  • RetirementsIntangibleAssetsFRC taxonomy
BInt.IAI.ODI8170
Other disposals, intangible assets
Intangible fixed assets · Intangible assets - movement analysis [heading]
Catch-all / residual. Use only when no more specific account in this group fits.
  • —
  • OtherDisposalsIntangibleAssetsFRC taxonomy
BInt.IAJ.DTD8171
Decrease through discontinued operations, intangible assets
Intangible fixed assets · Intangible assets - movement analysis [heading]
Book Decrease through discontinued operations, intangible assets on the assets side under Intangible fixed assets / Intangible assets - movement analysis [heading]. FRC concept: DecreaseThroughDiscontinuedOperationsIntangibleAssets.
  • —
  • DecreaseThroughDiscontinuedOperationsIntangibleAssetsFRC taxonomy
BInt.IAK.TID8172
Total increase (decrease) from revaluations, intangible assets
Intangible fixed assets · Intangible assets - movement analysis [heading]
Book Total increase (decrease) from revaluations, intangible assets on the assets side under Intangible fixed assets / Intangible assets - movement analysis [heading]. FRC concept: TotalIncreaseDecreaseFromRevaluationsIntangibleAssets.
  • —
  • TotalIncreaseDecreaseFromRevaluationsIntangibleAssetsFRC taxonomy
BInt.IAL.IDF8173
Increase (decrease) from revaluations recognised or reversed in other comprehensive income, intangible assets
Intangible fixed assets · Intangible assets - movement analysis [heading]
Catch-all / residual. Use only when no more specific account in this group fits.
  • —
  • IncreaseDecreaseFromRevaluationsRecognisedOrReversedInOtherComprehensiveIncomeIntangibleAssetsFRC taxonomy
BInt.IAN.IDF8174
Increase (decrease) from revaluations recognised or reversed in profit or loss, intangible assets
Intangible fixed assets · Intangible assets - movement analysis [heading]
Book Increase (decrease) from revaluations recognised or reversed in profit or loss, intangible assets on the assets side under Intangible fixed assets / Intangible assets - movement analysis [heading]. FRC concept: IncreaseDecreaseFromRevaluationsRecognisedOrReversedInProfitOrLossIntangibleAssets.
  • —
  • IncreaseDecreaseFromRevaluationsRecognisedOrReversedInProfitOrLossIntangibleAssetsFRC taxonomy
BInt.IAO.IDF8175
Increase (decrease) from foreign exchange differences, intangible assets
Intangible fixed assets · Intangible assets - movement analysis [heading]
Book Increase (decrease) from foreign exchange differences, intangible assets on the assets side under Intangible fixed assets / Intangible assets - movement analysis [heading]. FRC concept: IncreaseDecreaseFromForeignExchangeDifferencesIntangibleAssets.
  • —
  • IncreaseDecreaseFromForeignExchangeDifferencesIntangibleAssetsFRC taxonomy
BInt.IAP.IDD8176
Increase (decrease) due to transfers into or out of intangible assets
Intangible fixed assets · Intangible assets - movement analysis [heading]
Book Increase (decrease) due to transfers into or out of intangible assets on the assets side under Intangible fixed assets / Intangible assets - movement analysis [heading]. FRC concept: IncreaseDecreaseDueToTransfersIntoOrOutIntangibleAssets.
  • —
  • IncreaseDecreaseDueToTransfersIntoOrOutIntangibleAssetsFRC taxonomy
BInt.IAQ.IDD8177
Increase (decrease) due to transfers between classes of intangible assets
Intangible fixed assets · Intangible assets - movement analysis [heading]
Book Increase (decrease) due to transfers between classes of intangible assets on the assets side under Intangible fixed assets / Intangible assets - movement analysis [heading]. FRC concept: IncreaseDecreaseDueToTransfersBetweenClassesIntangibleAssets.
  • —
  • IncreaseDecreaseDueToTransfersBetweenClassesIntangibleAssetsFRC taxonomy
BInt.IAR.FII8178
Further item of increase (decrease) in intangible assets [component of total change in intangible assets]
Intangible fixed assets · Intangible assets - movement analysis [heading]
Book Further item of increase (decrease) in intangible assets [component of total change in intangible assets] on the assets side under Intangible fixed assets / Intangible assets - movement analysis [heading]. FRC concept: FurtherItemIncreaseDecreaseInIntangibleAssetsComponentTotalChangeInIntangibleAssets.
  • —
  • FurtherItemIncreaseDecreaseInIntangibleAssetsComponentTotalChangeInIntangibleAssetsFRC taxonomy
BInt.IAS.IDT8179
Increase (decrease) through other changes, intangible assets
Intangible fixed assets · Intangible assets - movement analysis [heading]
Catch-all / residual. Use only when no more specific account in this group fits.
  • —
  • IncreaseDecreaseThroughOtherChangesIntangibleAssetsFRC taxonomy
BInt.IAT.AAI8180
Accumulated amortisation and impairment, intangible assets
Intangible fixed assets · Intangible assets amortisation and impairment [heading]
Book Accumulated amortisation and impairment, intangible assets on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: AccumulatedAmortisationImpairmentIntangibleAssets.
  • —
  • AccumulatedAmortisationImpairmentIntangibleAssetsFRC taxonomy
BInt.IAU.AIN8181
Accumulated impairment, not including amortisation, intangible assets
Intangible fixed assets · Intangible assets amortisation and impairment [heading]
Book Accumulated impairment, not including amortisation, intangible assets on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: AccumulatedImpairmentNotIncludingAmortisationIntangibleAssets.
  • —
  • AccumulatedImpairmentNotIncludingAmortisationIntangibleAssetsFRC taxonomy
BInt.IAV.AAN8182
Accumulated amortisation, not including impairment, intangible assets
Intangible fixed assets · Intangible assets amortisation and impairment [heading]
Book Accumulated amortisation, not including impairment, intangible assets on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: AccumulatedAmortisationNotIncludingImpairmentIntangibleAssets.
  • —
  • AccumulatedAmortisationNotIncludingImpairmentIntangibleAssetsFRC taxonomy
BInt.IAW.IDI8183
Increase (decrease) in amortisation and impairment, intangible assets
Intangible fixed assets · Intangible assets amortisation and impairment [heading]
Book Increase (decrease) in amortisation and impairment, intangible assets on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: IncreaseDecreaseInAmortisationImpairmentIntangibleAssets.
  • —
  • IncreaseDecreaseInAmortisationImpairmentIntangibleAssetsFRC taxonomy
BInt.IAX.IFA8184
Increase from amortisation charge for the year, intangible assets
Intangible fixed assets · Intangible assets amortisation and impairment [heading]
Book Increase from amortisation charge for the year, intangible assets on the assets side under Intangible fixed assets / Intangible assets amortisation and impairment [heading]. FRC concept: IncreaseFromAmortisationChargeForYearIntangibleAssets.
  • —
  • IncreaseFromAmortisationChargeForYearIntangibleAssetsFRC taxonomy
BInt.IAY.IDF8185
Increase (decrease) from impairment loss recognised or reversed in other comprehensive income, intangible assets
Intangible fixed assets · Intangible assets amortisation and impairment [heading]
Catch-all / residual. Use only when no more specific account in this group fits.
  • —
  • IncreaseDecreaseFromImpairmentLossRecognisedOrReversedInOtherComprehensiveIncomeIntangibleAssetsFRC taxonomy
BTan.Plt.Cst1500
Plant and equipment — cost
Tangible fixed assets · Plant and equipment
Carrying amount of Plant and equipment — cost. Capitalize purchases here; depreciation posts through the correlated contra account.
  • Correlation: BTan.Plt.Dep
  • asset_value
  • PropertyPlantEquipmentFRC taxonomy
BTan.Plt.Dep1510
Accumulated depreciation — plant
Tangible fixed assets · Plant and equipment
System total or locked account (Accumulated depreciation — plant). Do not book directly; the amount is derived from linked accounts.
  • Correlation: PAdm.Dep.Plt
  • AccumulatedDepreciationImpairmentPropertyPlantEquipmentFRC taxonomy
BTan.PAX.IDF8136
Increase (decrease) from impairment loss recognised or reversed in other comprehensive income, property, plant and equipment
Tangible fixed assets · Property, plant and equipment depreciation and impairment [heading]
Catch-all / residual. Use only when no more specific account in this group fits.
  • —
  • IncreaseDecreaseFromImpairmentLossRecognisedOrReversedInOtherComprehensiveIncomePropertyPlantEquipmentFRC taxonomy
BTan.PAY.IFI8137
Increase from impairment loss recognised in other comprehensive income, property, plant and equipment
Tangible fixed assets · Property, plant and equipment depreciation and impairment [heading]
Catch-all / residual. Use only when no more specific account in this group fits.
  • —
  • IncreaseFromImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantEquipmentFRC taxonomy
BTan.PAZ.DFR8138
Decrease from reversal of impairment loss recognised in other comprehensive income, property, plant and equipment
Tangible fixed assets · Property, plant and equipment depreciation and impairment [heading]
Catch-all / residual. Use only when no more specific account in this group fits.
  • —
  • DecreaseFromReversalImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantEquipmentFRC taxonomy
BTan.PBA.IDF8139
Increase (decrease) from impairment loss recognised or reversed in profit or loss, property, plant and equipment
Tangible fixed assets · Property, plant and equipment depreciation and impairment [heading]
Book Increase (decrease) from impairment loss recognised or reversed in profit or loss, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: IncreaseDecreaseFromImpairmentLossRecognisedOrReversedInProfitOrLossPropertyPlantEquipment.
  • —
  • IncreaseDecreaseFromImpairmentLossRecognisedOrReversedInProfitOrLossPropertyPlantEquipmentFRC taxonomy
BTan.PBB.IFI8140
Increase from impairment loss recognised in profit or loss, property, plant and equipment
Tangible fixed assets · Property, plant and equipment depreciation and impairment [heading]
Book Increase from impairment loss recognised in profit or loss, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: IncreaseFromImpairmentLossRecognisedInProfitOrLossPropertyPlantEquipment.
  • —
  • IncreaseFromImpairmentLossRecognisedInProfitOrLossPropertyPlantEquipmentFRC taxonomy
BTan.PBC.DFR8141
Decrease from reversal of impairment loss recognised in profit or loss, property, plant and equipment
Tangible fixed assets · Property, plant and equipment depreciation and impairment [heading]
Book Decrease from reversal of impairment loss recognised in profit or loss, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: DecreaseFromReversalImpairmentLossRecognisedInProfitOrLossPropertyPlantEquipment.
  • —
  • DecreaseFromReversalImpairmentLossRecognisedInProfitOrLossPropertyPlantEquipmentFRC taxonomy
BTan.PBD.DDI8142
Disposals, decrease in depreciation and impairment, property, plant and equipment
Tangible fixed assets · Property, plant and equipment depreciation and impairment [heading]
Book Disposals, decrease in depreciation and impairment, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: DisposalsDecreaseInDepreciationImpairmentPropertyPlantEquipment.
  • —
  • DisposalsDecreaseInDepreciationImpairmentPropertyPlantEquipmentFRC taxonomy
BTan.PBE.TTN8143
Transfer to non-current assets or disposal groups held for sale, decrease in depreciation and impairment, property, plant and equipment
Tangible fixed assets · Property, plant and equipment depreciation and impairment [heading]
Book Transfer to non-current assets or disposal groups held for sale, decrease in depreciation and impairment, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: TransferToNon-currentAssetsOrDisposalGroupsHeldForSaleDecreaseInDepreciationImpairmentPropertyPlantEquipment.
  • —
  • TransferToNon-currentAssetsOrDisposalGroupsHeldForSaleDecreaseInDepreciationImpairmentPropertyPlantEquipmentFRC taxonomy
BTan.PBF.BDD8144
Business divestiture, decrease in depreciation and impairment, property, plant and equipment
Tangible fixed assets · Property, plant and equipment depreciation and impairment [heading]
Book Business divestiture, decrease in depreciation and impairment, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: BusinessDivestitureDecreaseInDepreciationImpairmentPropertyPlantEquipment.
  • —
  • BusinessDivestitureDecreaseInDepreciationImpairmentPropertyPlantEquipmentFRC taxonomy
BTan.PBG.RDI8145
Retirements, decrease in depreciation and impairment, property, plant and equipment
Tangible fixed assets · Property, plant and equipment depreciation and impairment [heading]
Book Retirements, decrease in depreciation and impairment, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: RetirementsDecreaseInDepreciationImpairmentPropertyPlantEquipment.
  • —
  • RetirementsDecreaseInDepreciationImpairmentPropertyPlantEquipmentFRC taxonomy
BTan.PBH.ODD8146
Other disposals, decrease in depreciation and impairment, property, plant and equipment
Tangible fixed assets · Property, plant and equipment depreciation and impairment [heading]
Catch-all / residual. Use only when no more specific account in this group fits.
  • —
  • OtherDisposalsDecreaseInDepreciationImpairmentPropertyPlantEquipmentFRC taxonomy
BTan.PBI.AID8147
Acquisitions, increase (decrease) in depreciation and impairment, property, plant and equipment
Tangible fixed assets · Property, plant and equipment depreciation and impairment [heading]
Book Acquisitions, increase (decrease) in depreciation and impairment, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: AcquisitionsIncreaseDecreaseInDepreciationImpairmentPropertyPlantEquipment.
  • —
  • AcquisitionsIncreaseDecreaseInDepreciationImpairmentPropertyPlantEquipmentFRC taxonomy
BTan.PBJ.RID8148
Revaluations, increase (decrease) in depreciation and impairment, property, plant and equipment
Tangible fixed assets · Property, plant and equipment depreciation and impairment [heading]
Book Revaluations, increase (decrease) in depreciation and impairment, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: RevaluationsIncreaseDecreaseInDepreciationImpairmentPropertyPlantEquipment.
  • —
  • RevaluationsIncreaseDecreaseInDepreciationImpairmentPropertyPlantEquipmentFRC taxonomy
BTan.PBK.FED8149
Foreign exchange differences, increase (decrease) in depreciation and impairment, property, plant and equipment
Tangible fixed assets · Property, plant and equipment depreciation and impairment [heading]
Book Foreign exchange differences, increase (decrease) in depreciation and impairment, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: ForeignExchangeDifferencesIncreaseDecreaseInDepreciationImpairmentPropertyPlantEquipment.
  • —
  • ForeignExchangeDifferencesIncreaseDecreaseInDepreciationImpairmentPropertyPlantEquipmentFRC taxonomy
BTan.PBL.TIO8150
Transfers into or out of property, plant and equipment, increase (decrease) in depreciation and impairment
Tangible fixed assets · Property, plant and equipment depreciation and impairment [heading]
Book Transfers into or out of property, plant and equipment, increase (decrease) in depreciation and impairment on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: TransfersIntoOrOutPropertyPlantEquipmentIncreaseDecreaseInDepreciationImpairment.
  • —
  • TransfersIntoOrOutPropertyPlantEquipmentIncreaseDecreaseInDepreciationImpairmentFRC taxonomy
BTan.PBM.TBP8151
Transfers between PPE classes, increase (decrease) in depreciation and impairment
Tangible fixed assets · Property, plant and equipment depreciation and impairment [heading]
Book Transfers between PPE classes, increase (decrease) in depreciation and impairment on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: TransfersBetweenPPEClassesIncreaseDecreaseInDepreciationImpairment.
  • —
  • TransfersBetweenPPEClassesIncreaseDecreaseInDepreciationImpairmentFRC taxonomy
BTan.PBN.FII8152
Further item of increase (decrease) in depreciation and impairment, PPE [component of corresponding total]
Tangible fixed assets · Property, plant and equipment depreciation and impairment [heading]
Book Further item of increase (decrease) in depreciation and impairment, PPE [component of corresponding total] on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: FurtherItemIncreaseDecreaseInDepreciationImpairmentPPEComponentCorrespondingTotal.
  • —
  • FurtherItemIncreaseDecreaseInDepreciationImpairmentPPEComponentCorrespondingTotalFRC taxonomy
BTan.PBO.OID8153
Other increase (decrease) in depreciation and impairment, property, plant and equipment
Tangible fixed assets · Property, plant and equipment depreciation and impairment [heading]
Catch-all / residual. Use only when no more specific account in this group fits.
  • —
  • OtherIncreaseDecreaseInDepreciationImpairmentPropertyPlantEquipmentFRC taxonomy
BTan.RPP.CAU8154
Carrying amount under cost model of revalued assets, property, plant and equipment
Tangible fixed assets · Revaluation of property, plant and equipment [heading]
Book Carrying amount under cost model of revalued assets, property, plant and equipment on the assets side under Tangible fixed assets / Revaluation of property, plant and equipment [heading]. FRC concept: CarryingAmountUnderCostModelRevaluedAssetsPropertyPlantEquipment.
  • —
  • CarryingAmountUnderCostModelRevaluedAssetsPropertyPlantEquipmentFRC taxonomy
BTan.OIO.CAI8155
Carrying amount of investment property rented to another group entity
Tangible fixed assets · Other information on property, plant and equipment [heading]
Catch-all / residual. Use only when no more specific account in this group fits.
  • —
  • CarryingAmountInvestmentPropertyRentedToAnotherGroupEntityFRC taxonomy
BTan.PBP.CAP8156
Carrying amount of property, plant and equipment with restricted title
Tangible fixed assets · Property, plant and equipment with restricted title [heading]
Book Carrying amount of property, plant and equipment with restricted title on the assets side under Tangible fixed assets / Property, plant and equipment with restricted title [heading]. FRC concept: CarryingAmountPropertyPlantEquipmentWithRestrictedTitle.
  • —
  • CarryingAmountPropertyPlantEquipmentWithRestrictedTitleFRC taxonomy
BTan.PBQ.CAP8157
Carrying amount of property, plant and equipment pledged as security for liabilities
Tangible fixed assets · Property, plant and equipment with restricted title [heading]
Book Carrying amount of property, plant and equipment pledged as security for liabilities on the assets side under Tangible fixed assets / Property, plant and equipment with restricted title [heading]. FRC concept: CarryingAmountPropertyPlantEquipmentPledgedAsSecurityForLiabilities.
  • —
  • CarryingAmountPropertyPlantEquipmentPledgedAsSecurityForLiabilitiesFRC taxonomy
BTan.OAA.CFA8158
Commitments for acquisition of property, plant and equipment
Tangible fixed assets · Other information on property, plant and equipment [heading]
Book Commitments for acquisition of property, plant and equipment on the assets side under Tangible fixed assets / Other information on property, plant and equipment [heading]. FRC concept: CommitmentsForAcquisitionPropertyPlantEquipment.
  • —
  • CommitmentsForAcquisitionPropertyPlantEquipmentFRC taxonomy
BTan.CFT.ACF8159
Amount of compensation from third parties for property, plant and equipment impaired, lost or given up that is included in profit or loss
Tangible fixed assets · Compensation from third parties for property, plant and equipment [heading]
Book Amount of compensation from third parties for property, plant and equipment impaired, lost or given up that is included in profit or loss on the assets side under Tangible fixed assets / Compensation from third parties for property, plant and equipment [heading]. FRC concept: AmountCompensationFromThirdPartiesForPropertyPlantEquipmentImpairedLostOrGivenUpThatIncludedInProfitOrLoss.
  • —
  • AmountCompensationFromThirdPartiesForPropertyPlantEquipmentImpairedLostOrGivenUpThatIncludedInProfitOrLossFRC taxonomy
BTan.CBC.CBC8160
Capitalised borrowing costs related to property, plant and equipment
Tangible fixed assets · Capitalised borrowing costs related to property, plant and equipment
Book Capitalised borrowing costs related to property, plant and equipment on the assets side under Tangible fixed assets. FRC concept: CapitalisedBorrowingCostsRelatedToPropertyPlantEquipment.
  • —
  • CapitalisedBorrowingCostsRelatedToPropertyPlantEquipmentFRC taxonomy
BTan.DAI.DIE8483
Depreciation and impairment expense, property, plant and equipment
Tangible fixed assets · Depreciation, amortisation and impairment [heading]
Book Depreciation and impairment expense, property, plant and equipment on the assets side under Tangible fixed assets / Depreciation, amortisation and impairment [heading]. FRC concept: DepreciationImpairmentExpensePropertyPlantEquipment.
  • —
  • DepreciationImpairmentExpensePropertyPlantEquipmentFRC taxonomy
BTan.Ree.GLO8083
Gain (loss) on revaluation of property, plant and equipment, before tax, in other comprehensive income
Tangible fixed assets · Statement of comprehensive income [heading]
Catch-all / residual. Use only when no more specific account in this group fits.
  • —
  • GainLossOnRevaluationPropertyPlantEquipmentBeforeTaxInOtherComprehensiveIncomeFRC taxonomy
BTan.Ree.GAA8100
Gain (loss) on revaluation of property, plant and equipment, net of tax, in other comprehensive income
Tangible fixed assets · Statement of comprehensive income [heading]
Catch-all / residual. Use only when no more specific account in this group fits.
  • —
  • GainLossOnRevaluationPropertyPlantEquipmentNetTaxInOtherComprehensiveIncomeFRC taxonomy
BTan.ILR.ILR8496
Impairment loss (reversal), property, plant and equipment
Tangible fixed assets · Impairment losses and reversals [heading]
Book Impairment loss (reversal), property, plant and equipment on the assets side under Tangible fixed assets / Impairment losses and reversals [heading]. FRC concept: ImpairmentLossReversalPropertyPlantEquipment.
  • —
  • ImpairmentLossReversalPropertyPlantEquipmentFRC taxonomy
BTan.IAA.ILP8497
Impairment loss, property, plant and equipment
Tangible fixed assets · Impairment losses and reversals [heading]
Book Impairment loss, property, plant and equipment on the assets side under Tangible fixed assets / Impairment losses and reversals [heading]. FRC concept: ImpairmentLossPropertyPlantEquipment.
  • —
  • ImpairmentLossPropertyPlantEquipmentFRC taxonomy
BTan.IAB.IRP8498
Impairment reversal, property, plant and equipment
Tangible fixed assets · Impairment losses and reversals [heading]
Book Impairment reversal, property, plant and equipment on the assets side under Tangible fixed assets / Impairment losses and reversals [heading]. FRC concept: ImpairmentReversalPropertyPlantEquipment.
  • —
  • ImpairmentReversalPropertyPlantEquipmentFRC taxonomy
BTan.IAC.SMI8499
Specific material impairment loss (reversal), property, plant and equipment
Tangible fixed assets · Impairment losses and reversals [heading]
Book Specific material impairment loss (reversal), property, plant and equipment on the assets side under Tangible fixed assets / Impairment losses and reversals [heading]. FRC concept: SpecificMaterialImpairmentLossReversalPropertyPlantEquipment.
  • —
  • SpecificMaterialImpairmentLossReversalPropertyPlantEquipmentFRC taxonomy
BTan.Tax.TEC8807
Tax expense (credit) on revaluation of property, plant and equipment, in other comprehensive income
Tangible fixed assets · Income tax [heading]
Catch-all / residual. Use only when no more specific account in this group fits.
  • —
  • TaxExpenseCreditOnRevaluationPropertyPlantEquipmentInOtherComprehensiveIncomeFRC taxonomy
BTan.NGL.GLF8869
Gain (loss) from revaluation, property, plant and equipment, recognised in profit or loss
Tangible fixed assets · Net gain / loss before tax items [heading]
Book Gain (loss) from revaluation, property, plant and equipment, recognised in profit or loss on the assets side under Tangible fixed assets / Net gain / loss before tax items [heading]. FRC concept: GainLossFromRevaluationPropertyPlantEquipmentRecognisedInProfitOrLoss.
  • —
  • GainLossFromRevaluationPropertyPlantEquipmentRecognisedInProfitOrLossFRC taxonomy
BTan.NAA.GLO8870
Gain (loss) on disposals of property, plant and equipment
Tangible fixed assets · Net gain / loss before tax items [heading]
Book Gain (loss) on disposals of property, plant and equipment on the assets side under Tangible fixed assets / Net gain / loss before tax items [heading]. FRC concept: GainLossOnDisposalsPropertyPlantEquipment.
  • —
  • GainLossOnDisposalsPropertyPlantEquipmentFRC taxonomy
BTan.PPE.PPE8112
Property, plant and equipment, gross / at cost
Tangible fixed assets · Property, plant and equipment - movement analysis [heading]
Book Property, plant and equipment, gross / at cost on the assets side under Tangible fixed assets / Property, plant and equipment - movement analysis [heading]. FRC concept: PropertyPlantEquipmentGrossCost.
  • —
  • PropertyPlantEquipmentGrossCostFRC taxonomy
BTan.PAA.IDI8113
Increase (decrease) in property, plant and equipment
Tangible fixed assets · Property, plant and equipment - movement analysis [heading]
Book Increase (decrease) in property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment - movement analysis [heading]. FRC concept: IncreaseDecreaseInPropertyPlantEquipment.
  • —
  • IncreaseDecreaseInPropertyPlantEquipmentFRC taxonomy
BTan.PAB.TAI8114
Total additions including from business combinations, property, plant and equipment
Tangible fixed assets · Property, plant and equipment - movement analysis [heading]
Book Total additions including from business combinations, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment - movement analysis [heading]. FRC concept: TotalAdditionsIncludingFromBusinessCombinationsPropertyPlantEquipment.
  • —
  • TotalAdditionsIncludingFromBusinessCombinationsPropertyPlantEquipmentFRC taxonomy
BTan.PAC.ATB8115
Acquired through business combinations, property, plant and equipment
Tangible fixed assets · Property, plant and equipment - movement analysis [heading]
Book Acquired through business combinations, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment - movement analysis [heading]. FRC concept: AcquiredThroughBusinessCombinationsPropertyPlantEquipment.
  • —
  • AcquiredThroughBusinessCombinationsPropertyPlantEquipmentFRC taxonomy
BTan.PAD.AOT8116
Additions other than through business combinations, property, plant and equipment
Tangible fixed assets · Property, plant and equipment - movement analysis [heading]
Catch-all / residual. Use only when no more specific account in this group fits.
  • —
  • AdditionsOtherThanThroughBusinessCombinationsPropertyPlantEquipmentFRC taxonomy
BTan.PAE.DPP8117
Disposals, property, plant and equipment
Tangible fixed assets · Property, plant and equipment - movement analysis [heading]
Book Disposals, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment - movement analysis [heading]. FRC concept: DisposalsPropertyPlantEquipment.
  • —
  • DisposalsPropertyPlantEquipmentFRC taxonomy
BTan.PAF.TTF8118
Transfers to (from) non-current assets or disposal groups held for sale, property, plant and equipment
Tangible fixed assets · Property, plant and equipment - movement analysis [heading]
Book Transfers to (from) non-current assets or disposal groups held for sale, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment - movement analysis [heading]. FRC concept: TransfersToFromNon-currentAssetsOrDisposalGroupsHeldForSalePropertyPlantEquipment.
  • —
  • TransfersToFromNon-currentAssetsOrDisposalGroupsHeldForSalePropertyPlantEquipmentFRC taxonomy
BTan.PAG.DTB8119
Disposals through business divestiture, property, plant and equipment
Tangible fixed assets · Property, plant and equipment - movement analysis [heading]
Book Disposals through business divestiture, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment - movement analysis [heading]. FRC concept: DisposalsThroughBusinessDivestiturePropertyPlantEquipment.
  • —
  • DisposalsThroughBusinessDivestiturePropertyPlantEquipmentFRC taxonomy
BTan.PAH.RPP8120
Retirements, property, plant and equipment
Tangible fixed assets · Property, plant and equipment - movement analysis [heading]
Book Retirements, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment - movement analysis [heading]. FRC concept: RetirementsPropertyPlantEquipment.
  • —
  • RetirementsPropertyPlantEquipmentFRC taxonomy
BTan.PAI.ODP8121
Other disposals, property, plant and equipment
Tangible fixed assets · Property, plant and equipment - movement analysis [heading]
Catch-all / residual. Use only when no more specific account in this group fits.
  • —
  • OtherDisposalsPropertyPlantEquipmentFRC taxonomy
BTan.PAJ.DTD8122
Decrease through discontinued operations, property, plant and equipment
Tangible fixed assets · Property, plant and equipment - movement analysis [heading]
Book Decrease through discontinued operations, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment - movement analysis [heading]. FRC concept: DecreaseThroughDiscontinuedOperationsPropertyPlantEquipment.
  • —
  • DecreaseThroughDiscontinuedOperationsPropertyPlantEquipmentFRC taxonomy
BTan.PAK.TID8123
Total increase (decrease) from revaluations, property, plant and equipment
Tangible fixed assets · Property, plant and equipment - movement analysis [heading]
Book Total increase (decrease) from revaluations, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment - movement analysis [heading]. FRC concept: TotalIncreaseDecreaseFromRevaluationsPropertyPlantEquipment.
  • —
  • TotalIncreaseDecreaseFromRevaluationsPropertyPlantEquipmentFRC taxonomy
BTan.PAL.IDF8124
Increase (decrease) from revaluations recognised or reversed in other comprehensive income, property, plant and equipment
Tangible fixed assets · Property, plant and equipment - movement analysis [heading]
Catch-all / residual. Use only when no more specific account in this group fits.
  • —
  • IncreaseDecreaseFromRevaluationsRecognisedOrReversedInOtherComprehensiveIncomePropertyPlantEquipmentFRC taxonomy
BTan.PAM.IDF8125
Increase (decrease) from revaluations recognised or reversed in profit or loss, property, plant and equipment
Tangible fixed assets · Property, plant and equipment - movement analysis [heading]
Book Increase (decrease) from revaluations recognised or reversed in profit or loss, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment - movement analysis [heading]. FRC concept: IncreaseDecreaseFromRevaluationsRecognisedOrReversedInProfitOrLossPropertyPlantEquipment.
  • —
  • IncreaseDecreaseFromRevaluationsRecognisedOrReversedInProfitOrLossPropertyPlantEquipmentFRC taxonomy
BTan.PAN.IDF8126
Increase (decrease) from foreign exchange differences, property, plant and equipment
Tangible fixed assets · Property, plant and equipment - movement analysis [heading]
Book Increase (decrease) from foreign exchange differences, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment - movement analysis [heading]. FRC concept: IncreaseDecreaseFromForeignExchangeDifferencesPropertyPlantEquipment.
  • —
  • IncreaseDecreaseFromForeignExchangeDifferencesPropertyPlantEquipmentFRC taxonomy
BTan.PAO.IDD8127
Increase (decrease) due to transfers into or out of property, plant and equipment
Tangible fixed assets · Property, plant and equipment - movement analysis [heading]
Book Increase (decrease) due to transfers into or out of property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment - movement analysis [heading]. FRC concept: IncreaseDecreaseDueToTransfersIntoOrOutPropertyPlantEquipment.
  • —
  • IncreaseDecreaseDueToTransfersIntoOrOutPropertyPlantEquipmentFRC taxonomy
BTan.PAP.IDD8128
Increase (decrease) due to transfers between classes of property, plant and equipment
Tangible fixed assets · Property, plant and equipment - movement analysis [heading]
Book Increase (decrease) due to transfers between classes of property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment - movement analysis [heading]. FRC concept: IncreaseDecreaseDueToTransfersBetweenClassesPropertyPlantEquipment.
  • —
  • IncreaseDecreaseDueToTransfersBetweenClassesPropertyPlantEquipmentFRC taxonomy
BTan.PAQ.FII8129
Further item of increase (decrease) in PPE [component of total change in PPE]
Tangible fixed assets · Property, plant and equipment - movement analysis [heading]
Book Further item of increase (decrease) in PPE [component of total change in PPE] on the assets side under Tangible fixed assets / Property, plant and equipment - movement analysis [heading]. FRC concept: FurtherItemIncreaseDecreaseInPPEComponentTotalChangeInPPE.
  • —
  • FurtherItemIncreaseDecreaseInPPEComponentTotalChangeInPPEFRC taxonomy
BTan.PAR.IDT8130
Increase (decrease) through other changes, property, plant and equipment
Tangible fixed assets · Property, plant and equipment - movement analysis [heading]
Catch-all / residual. Use only when no more specific account in this group fits.
  • —
  • IncreaseDecreaseThroughOtherChangesPropertyPlantEquipmentFRC taxonomy
BTan.PAS.ADN8131
Accumulated depreciation, not including impairment, property, plant and equipment
Tangible fixed assets · Property, plant and equipment depreciation and impairment [heading]
Book Accumulated depreciation, not including impairment, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: AccumulatedDepreciationNotIncludingImpairmentPropertyPlantEquipment.
  • —
  • AccumulatedDepreciationNotIncludingImpairmentPropertyPlantEquipmentFRC taxonomy
BTan.PAT.AIN8132
Accumulated impairment, not including depreciation, property, plant and equipment
Tangible fixed assets · Property, plant and equipment depreciation and impairment [heading]
Book Accumulated impairment, not including depreciation, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: AccumulatedImpairmentNotIncludingDepreciationPropertyPlantEquipment.
  • —
  • AccumulatedImpairmentNotIncludingDepreciationPropertyPlantEquipmentFRC taxonomy
BTan.PAU.IDI8133
Increase (decrease) in depreciation and impairment, property, plant and equipment
Tangible fixed assets · Property, plant and equipment depreciation and impairment [heading]
Book Increase (decrease) in depreciation and impairment, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: IncreaseDecreaseInDepreciationImpairmentPropertyPlantEquipment.
  • —
  • IncreaseDecreaseInDepreciationImpairmentPropertyPlantEquipmentFRC taxonomy
BTan.PAV.IFD8134
Increase from depreciation charge for the year, property, plant and equipment
Tangible fixed assets · Property, plant and equipment depreciation and impairment [heading]
Book Increase from depreciation charge for the year, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: IncreaseFromDepreciationChargeForYearPropertyPlantEquipment.
  • —
  • IncreaseFromDepreciationChargeForYearPropertyPlantEquipmentFRC taxonomy
BTan.PAW.IDF8135
Increase (decrease) from total impairment loss recognised or reversed, property, plant and equipment
Tangible fixed assets · Property, plant and equipment depreciation and impairment [heading]
Book Increase (decrease) from total impairment loss recognised or reversed, property, plant and equipment on the assets side under Tangible fixed assets / Property, plant and equipment depreciation and impairment [heading]. FRC concept: IncreaseDecreaseFromTotalImpairmentLossRecognisedOrReversedPropertyPlantEquipment.
  • —
  • IncreaseDecreaseFromTotalImpairmentLossRecognisedOrReversedPropertyPlantEquipmentFRC taxonomy
BFiv.OAF.PNH8385
Promissory notes held
Investments (fixed assets) · Other specific financial assets and debt securities [heading]
Book Promissory notes held on the assets side under Investments (fixed assets) / Other specific financial assets and debt securities [heading]. FRC concept: PromissoryNotesHeld.
  • —
  • PromissoryNotesHeldFRC taxonomy
BFiv.OAG.DEH8386
Debentures held
Investments (fixed assets) · Other specific financial assets and debt securities [heading]
Book Debentures held on the assets side under Investments (fixed assets) / Other specific financial assets and debt securities [heading]. FRC concept: DebenturesHeld.
  • —
  • DebenturesHeldFRC taxonomy
BFiv.OAH.CDO8387
Collateralised debt obligations held
Investments (fixed assets) · Other specific financial assets and debt securities [heading]
Book Collateralised debt obligations held on the assets side under Investments (fixed assets) / Other specific financial assets and debt securities [heading]. FRC concept: CollateralisedDebtObligationsHeld.
  • —
  • CollateralisedDebtObligationsHeldFRC taxonomy
BFiv.OAI.ODS8388
Other debt securities held
Investments (fixed assets) · Other specific financial assets and debt securities [heading]
Catch-all / residual. Use only when no more specific account in this group fits.
  • —
  • OtherDebtSecuritiesHeldFRC taxonomy
BFiv.OAJ.WAH8389
Warrants held
Investments (fixed assets) · Other specific financial assets and debt securities [heading]
Book Warrants held on the assets side under Investments (fixed assets) / Other specific financial assets and debt securities [heading]. FRC concept: WarrantsHeld.
  • —
  • WarrantsHeldFRC taxonomy
BFiv.OAK.LCA8390
Loan commitments, asset
Investments (fixed assets) · Other specific financial assets and debt securities [heading]
Book Loan commitments, asset on the assets side under Investments (fixed assets) / Other specific financial assets and debt securities [heading]. FRC concept: LoanCommitmentsAsset.
  • —
  • LoanCommitmentsAssetFRC taxonomy
BFiv.OAL.SIH8391
Seed investments held
Investments (fixed assets) · Other specific financial assets and debt securities [heading]
Book Seed investments held on the assets side under Investments (fixed assets) / Other specific financial assets and debt securities [heading]. FRC concept: SeedInvestmentsHeld.
  • —
  • SeedInvestmentsHeldFRC taxonomy
BFiv.IDA.STD8395
Short-term deposits, classified as cash equivalents
Investments (fixed assets) · Investments defined as cash equivalents [heading]
Book Short-term deposits, classified as cash equivalents on the assets side under Investments (fixed assets) / Investments defined as cash equivalents [heading]. FRC concept: Short-termDepositsClassifiedAsCashEquivalents.
  • —
  • Short-termDepositsClassifiedAsCashEquivalentsFRC taxonomy
BFiv.NCI.ANC8402
Accumulated non-controlling interest in subsidiary
Investments (fixed assets) · Non-controlling interests, investments in subsidiaries [heading]
Book Accumulated non-controlling interest in subsidiary on the assets side under Investments (fixed assets) / Non-controlling interests, investments in subsidiaries [heading]. FRC concept: AccumulatedNon-controllingInterestInSubsidiary.
  • —
  • AccumulatedNon-controllingInterestInSubsidiaryFRC taxonomy
BFiv.SFI.NAL8404
Net assets (liabilities), subsidiaries
Investments (fixed assets) · Summarised financial information of subsidiaries [heading]
Book Net assets (liabilities), subsidiaries on the assets side under Investments (fixed assets) / Summarised financial information of subsidiaries [heading]. FRC concept: NetAssetsLiabilitiesSubsidiaries.
  • —
  • NetAssetsLiabilitiesSubsidiariesFRC taxonomy
BFiv.SAA.CAS8405
Current assets, subsidiaries
Investments (fixed assets) · Summarised financial information of subsidiaries [heading]
Book Current assets, subsidiaries on the assets side under Investments (fixed assets) / Summarised financial information of subsidiaries [heading]. FRC concept: CurrentAssetsSubsidiaries.
  • —
  • CurrentAssetsSubsidiariesFRC taxonomy
BFiv.SAB.NCA8406
Non-current assets, subsidiaries
Investments (fixed assets) · Summarised financial information of subsidiaries [heading]
Book Non-current assets, subsidiaries on the assets side under Investments (fixed assets) / Summarised financial information of subsidiaries [heading]. FRC concept: Non-currentAssetsSubsidiaries.
  • —
  • Non-currentAssetsSubsidiariesFRC taxonomy
BFiv.SAC.CLS8407
Current liabilities, subsidiaries
Investments (fixed assets) · Summarised financial information of subsidiaries [heading]
Book Current liabilities, subsidiaries on the assets side under Investments (fixed assets) / Summarised financial information of subsidiaries [heading]. FRC concept: CurrentLiabilitiesSubsidiaries.
  • —
  • CurrentLiabilitiesSubsidiariesFRC taxonomy
BFiv.SAD.NCL8408
Non-current liabilities, subsidiaries
Investments (fixed assets) · Summarised financial information of subsidiaries [heading]
Book Non-current liabilities, subsidiaries on the assets side under Investments (fixed assets) / Summarised financial information of subsidiaries [heading]. FRC concept: Non-currentLiabilitiesSubsidiaries.
  • —
  • Non-currentLiabilitiesSubsidiariesFRC taxonomy
BFiv.SAE.PLS8410
Profit (loss), subsidiaries
Investments (fixed assets) · Summarised financial information of subsidiaries [heading]
Book Profit (loss), subsidiaries on the assets side under Investments (fixed assets) / Summarised financial information of subsidiaries [heading]. FRC concept: ProfitLossSubsidiaries.
  • —
  • ProfitLossSubsidiariesFRC taxonomy
BFiv.ALS.AST8412
Assets of subsidiary to which significant restrictions apply
Investments (fixed assets) · Assets and liabilities of subsidiaries to which significant restrictions apply [heading]
Book Assets of subsidiary to which significant restrictions apply on the assets side under Investments (fixed assets) / Assets and liabilities of subsidiaries to which significant restrictions apply [heading]. FRC concept: AssetsSubsidiaryToWhichSignificantRestrictionsApply.
  • —
  • AssetsSubsidiaryToWhichSignificantRestrictionsApplyFRC taxonomy
BFiv.AAA.LST8413
Liabilities of subsidiary to which significant restrictions apply
Investments (fixed assets) · Assets and liabilities of subsidiaries to which significant restrictions apply [heading]
Book Liabilities of subsidiary to which significant restrictions apply on the assets side under Investments (fixed assets) / Assets and liabilities of subsidiaries to which significant restrictions apply [heading]. FRC concept: LiabilitiesSubsidiaryToWhichSignificantRestrictionsApply.
  • —
  • LiabilitiesSubsidiaryToWhichSignificantRestrictionsApplyFRC taxonomy
BFiv.IIA.IIA8414
Investments in associates with price quotations, fair value
Investments (fixed assets) · Investments in associates
Book Investments in associates with price quotations, fair value on the assets side under Investments (fixed assets) / Investments in associates. FRC concept: InvestmentsInAssociatesWithPriceQuotationsFairValue.
  • —
  • InvestmentsInAssociatesWithPriceQuotationsFairValueFRC taxonomy
BFiv.SAF.NAL8415
Net assets (liabilities), associates
Investments (fixed assets) · Summarised financial information of associates [heading]
Book Net assets (liabilities), associates on the assets side under Investments (fixed assets) / Summarised financial information of associates [heading]. FRC concept: NetAssetsLiabilitiesAssociates.
  • —
  • NetAssetsLiabilitiesAssociatesFRC taxonomy
BFiv.SAG.TAA8416
Total assets, associates
Investments (fixed assets) · Summarised financial information of associates [heading]
Book Total assets, associates on the assets side under Investments (fixed assets) / Summarised financial information of associates [heading]. FRC concept: TotalAssetsAssociates.
  • —
  • TotalAssetsAssociatesFRC taxonomy
BFiv.SAH.CAA8417
Current assets, associates
Investments (fixed assets) · Summarised financial information of associates [heading]
Book Current assets, associates on the assets side under Investments (fixed assets) / Summarised financial information of associates [heading]. FRC concept: CurrentAssetsAssociates.
  • —
  • CurrentAssetsAssociatesFRC taxonomy
BFiv.SAI.NCA8418
Non-current assets, associates
Investments (fixed assets) · Summarised financial information of associates [heading]
Book Non-current assets, associates on the assets side under Investments (fixed assets) / Summarised financial information of associates [heading]. FRC concept: Non-currentAssetsAssociates.
  • —
  • Non-currentAssetsAssociatesFRC taxonomy
BFiv.SAJ.TLA8419
Total liabilities, associates
Investments (fixed assets) · Summarised financial information of associates [heading]
Book Total liabilities, associates on the assets side under Investments (fixed assets) / Summarised financial information of associates [heading]. FRC concept: TotalLiabilitiesAssociates.
  • —
  • TotalLiabilitiesAssociatesFRC taxonomy
BFiv.SAK.CLA8420
Current liabilities, associates
Investments (fixed assets) · Summarised financial information of associates [heading]
Book Current liabilities, associates on the assets side under Investments (fixed assets) / Summarised financial information of associates [heading]. FRC concept: CurrentLiabilitiesAssociates.
  • —
  • CurrentLiabilitiesAssociatesFRC taxonomy
BFiv.SAL.NCL8421
Non-current liabilities, associates
Investments (fixed assets) · Summarised financial information of associates [heading]
Book Non-current liabilities, associates on the assets side under Investments (fixed assets) / Summarised financial information of associates [heading]. FRC concept: Non-currentLiabilitiesAssociates.
  • —
  • Non-currentLiabilitiesAssociatesFRC taxonomy
BFiv.SAM.PLF8423
Profit (loss) from continuing operations, associates
Investments (fixed assets) · Summarised financial information of associates [heading]
Book Profit (loss) from continuing operations, associates on the assets side under Investments (fixed assets) / Summarised financial information of associates [heading]. FRC concept: ProfitLossFromContinuingOperationsAssociates.
  • —
  • ProfitLossFromContinuingOperationsAssociatesFRC taxonomy
BFiv.SAN.PLF8424
Profit (loss) from discontinued operations, associates
Investments (fixed assets) · Summarised financial information of associates [heading]
Book Profit (loss) from discontinued operations, associates on the assets side under Investments (fixed assets) / Summarised financial information of associates [heading]. FRC concept: ProfitLossFromDiscontinuedOperationsAssociates.
  • —
  • ProfitLossFromDiscontinuedOperationsAssociatesFRC taxonomy
BFiv.IAD.CIR8429
Commitments in relation to associates
Investments (fixed assets) · Investments in associates
Book Commitments in relation to associates on the assets side under Investments (fixed assets) / Investments in associates. FRC concept: CommitmentsInRelationToAssociates.
  • —
  • CommitmentsInRelationToAssociatesFRC taxonomy
BFiv.IIJ.IIJ8430
Investments in joint venture with price quotations, fair value
Investments (fixed assets) · Investments in joint ventures
Book Investments in joint venture with price quotations, fair value on the assets side under Investments (fixed assets) / Investments in joint ventures. FRC concept: InvestmentsInJointVentureWithPriceQuotationsFairValue.
  • —
  • InvestmentsInJointVentureWithPriceQuotationsFairValueFRC taxonomy
BFiv.SAO.NAL8431
Net assets (liabilities), joint ventures
Investments (fixed assets) · Summarised financial information of joint ventures [heading]
Book Net assets (liabilities), joint ventures on the assets side under Investments (fixed assets) / Summarised financial information of joint ventures [heading]. FRC concept: NetAssetsLiabilitiesJointVentures.
  • —
  • NetAssetsLiabilitiesJointVenturesFRC taxonomy
BFiv.SAP.TAJ8432
Total assets, joint ventures
Investments (fixed assets) · Summarised financial information of joint ventures [heading]
Book Total assets, joint ventures on the assets side under Investments (fixed assets) / Summarised financial information of joint ventures [heading]. FRC concept: TotalAssetsJointVentures.
  • —
  • TotalAssetsJointVenturesFRC taxonomy
BFiv.SAQ.CAJ8433
Current assets, joint ventures
Investments (fixed assets) · Summarised financial information of joint ventures [heading]
Book Current assets, joint ventures on the assets side under Investments (fixed assets) / Summarised financial information of joint ventures [heading]. FRC concept: CurrentAssetsJointVentures.
  • —
  • CurrentAssetsJointVenturesFRC taxonomy
BFiv.SAR.NCA8434
Non-current assets, joint ventures
Investments (fixed assets) · Summarised financial information of joint ventures [heading]
Book Non-current assets, joint ventures on the assets side under Investments (fixed assets) / Summarised financial information of joint ventures [heading]. FRC concept: Non-currentAssetsJointVentures.
  • —
  • Non-currentAssetsJointVenturesFRC taxonomy
BFiv.SAS.TLJ8435
Total liabilities, joint ventures
Investments (fixed assets) · Summarised financial information of joint ventures [heading]
Book Total liabilities, joint ventures on the assets side under Investments (fixed assets) / Summarised financial information of joint ventures [heading]. FRC concept: TotalLiabilitiesJointVentures.
  • —
  • TotalLiabilitiesJointVenturesFRC taxonomy
BFiv.SAT.CLJ8436
Current liabilities, joint ventures
Investments (fixed assets) · Summarised financial information of joint ventures [heading]
Book Current liabilities, joint ventures on the assets side under Investments (fixed assets) / Summarised financial information of joint ventures [heading]. FRC concept: CurrentLiabilitiesJointVentures.
  • —
  • CurrentLiabilitiesJointVenturesFRC taxonomy
BFiv.SAU.NCL8437
Non-current liabilities, joint ventures
Investments (fixed assets) · Summarised financial information of joint ventures [heading]
Book Non-current liabilities, joint ventures on the assets side under Investments (fixed assets) / Summarised financial information of joint ventures [heading]. FRC concept: Non-currentLiabilitiesJointVentures.
  • —
  • Non-currentLiabilitiesJointVenturesFRC taxonomy
BFiv.SAV.PLF8439
Profit (loss) from continuing operations, joint ventures
Investments (fixed assets) · Summarised financial information of joint ventures [heading]
Book Profit (loss) from continuing operations, joint ventures on the assets side under Investments (fixed assets) / Summarised financial information of joint ventures [heading]. FRC concept: ProfitLossFromContinuingOperationsJointVentures.
  • —
  • ProfitLossFromContinuingOperationsJointVenturesFRC taxonomy
BFiv.SAW.PLF8440
Profit (loss) from discontinued operations, joint ventures
Investments (fixed assets) · Summarised financial information of joint ventures [heading]
Book Profit (loss) from discontinued operations, joint ventures on the assets side under Investments (fixed assets) / Summarised financial information of joint ventures [heading]. FRC concept: ProfitLossFromDiscontinuedOperationsJointVentures.
  • —
  • ProfitLossFromDiscontinuedOperationsJointVenturesFRC taxonomy
BFiv.SAX.OCF8444
Other current financial liabilities, joint ventures
Investments (fixed assets) · Summarised financial information of joint ventures [heading]
Catch-all / residual. Use only when no more specific account in this group fits.
  • —
  • OtherCurrentFinancialLiabilitiesJointVenturesFRC taxonomy
BFiv.SAY.ONC8445
Other non-current financial liabilities, joint ventures
Investments (fixed assets) · Summarised financial information of joint ventures [heading]
Catch-all / residual. Use only when no more specific account in this group fits.
  • —
  • OtherNon-currentFinancialLiabilitiesJointVenturesFRC taxonomy
BFiv.SAZ.DAE8446
Depreciation and amortisation expense, joint ventures
Investments (fixed assets) · Summarised financial information of joint ventures [heading]
Book Depreciation and amortisation expense, joint ventures on the assets side under Investments (fixed assets) / Summarised financial information of joint ventures [heading]. FRC concept: DepreciationAmortisationExpenseJointVentures.
  • —
  • DepreciationAmortisationExpenseJointVenturesFRC taxonomy
BFiv.SBA.IIJ8449
Interest income, joint ventures
Investments (fixed assets) · Summarised financial information of joint ventures [heading]
Book Interest income, joint ventures on the assets side under Investments (fixed assets) / Summarised financial information of joint ventures [heading]. FRC concept: InterestIncomeJointVentures.
  • —
  • InterestIncomeJointVenturesFRC taxonomy
BFiv.SBB.IEJ8450
Interest expense, joint ventures
Investments (fixed assets) · Summarised financial information of joint ventures [heading]
Book Interest expense, joint ventures on the assets side under Investments (fixed assets) / Summarised financial information of joint ventures [heading]. FRC concept: InterestExpenseJointVentures.
  • —
  • InterestExpenseJointVenturesFRC taxonomy
BFiv.SBC.TEC8451
Tax expense (credit), continuing operations, joint ventures
Investments (fixed assets) · Summarised financial information of joint ventures [heading]
Book Tax expense (credit), continuing operations, joint ventures on the assets side under Investments (fixed assets) / Summarised financial information of joint ventures [heading]. FRC concept: TaxExpenseCreditContinuingOperationsJointVentures.
  • —
  • TaxExpenseCreditContinuingOperationsJointVenturesFRC taxonomy
BFiv.IAE.CIR8454
Commitments in relation to joint ventures
Investments (fixed assets) · Investments in joint ventures
Book Commitments in relation to joint ventures on the assets side under Investments (fixed assets) / Investments in joint ventures. FRC concept: CommitmentsInRelationToJointVentures.
  • —
  • CommitmentsInRelationToJointVenturesFRC taxonomy
BFiv.ILR.ILR8507
Impairment loss (reversal), investment property, cost model
Investments (fixed assets) · Impairment losses and reversals [heading]
Book Impairment loss (reversal), investment property, cost model on the assets side under Investments (fixed assets) / Impairment losses and reversals [heading]. FRC concept: ImpairmentLossReversalInvestmentPropertyCostModel.
  • —
  • ImpairmentLossReversalInvestmentPropertyCostModelFRC taxonomy
BFiv.IAF.ILI8508
Impairment loss, investment property, cost model
Investments (fixed assets) · Impairment losses and reversals [heading]
Book Impairment loss, investment property, cost model on the assets side under Investments (fixed assets) / Impairment losses and reversals [heading]. FRC concept: ImpairmentLossInvestmentPropertyCostModel.
  • —
  • ImpairmentLossInvestmentPropertyCostModelFRC taxonomy
BFiv.IAG.IRI8509
Impairment reversal, investment property, cost model
Investments (fixed assets) · Impairment losses and reversals [heading]
Book Impairment reversal, investment property, cost model on the assets side under Investments (fixed assets) / Impairment losses and reversals [heading]. FRC concept: ImpairmentReversalInvestmentPropertyCostModel.
  • —
  • ImpairmentReversalInvestmentPropertyCostModelFRC taxonomy
BFiv.IAH.ILR8510
Impairment loss (reversal), investment property, at cost within fair value model
Investments (fixed assets) · Impairment losses and reversals [heading]
Book Impairment loss (reversal), investment property, at cost within fair value model on the assets side under Investments (fixed assets) / Impairment losses and reversals [heading]. FRC concept: ImpairmentLossReversalInvestmentPropertyCostWithinFairValueModel.
  • —
  • ImpairmentLossReversalInvestmentPropertyCostWithinFairValueModelFRC taxonomy
BFiv.IAI.ILI8511
Impairment loss, investment property, at cost within fair value model
Investments (fixed assets) · Impairment losses and reversals [heading]
Book Impairment loss, investment property, at cost within fair value model on the assets side under Investments (fixed assets) / Impairment losses and reversals [heading]. FRC concept: ImpairmentLossInvestmentPropertyCostWithinFairValueModel.
  • —
  • ImpairmentLossInvestmentPropertyCostWithinFairValueModelFRC taxonomy
BFiv.IAJ.IRI8512
Impairment reversal, investment property, at cost within fair value model
Investments (fixed assets) · Impairment losses and reversals [heading]
Book Impairment reversal, investment property, at cost within fair value model on the assets side under Investments (fixed assets) / Impairment losses and reversals [heading]. FRC concept: ImpairmentReversalInvestmentPropertyCostWithinFairValueModel.
  • —
  • ImpairmentReversalInvestmentPropertyCostWithinFairValueModelFRC taxonomy
BFiv.OOI.RIF8854
Rental income from investment property
Investments (fixed assets) · Other operating income and revenue items [heading]
Book Rental income from investment property on the assets side under Investments (fixed assets) / Other operating income and revenue items [heading]. FRC concept: RentalIncomeFromInvestmentProperty.
  • —
  • RentalIncomeFromInvestmentPropertyFRC taxonomy
BFiv.NGL.GLF8895
Gain (loss) from fair value adjustment, investment property, recognised in profit or loss
Investments (fixed assets) · Net gain / loss before tax items [heading]
Book Gain (loss) from fair value adjustment, investment property, recognised in profit or loss on the assets side under Investments (fixed assets) / Net gain / loss before tax items [heading]. FRC concept: GainLossFromFairValueAdjustmentInvestmentPropertyRecognisedInProfitOrLoss.
  • —
  • GainLossFromFairValueAdjustmentInvestmentPropertyRecognisedInProfitOrLossFRC taxonomy
BFiv.Lon.Lon1600
Loans to group undertakings
Investments (fixed assets) · Loans
Principal of a loan receivable: Loans to group undertakings. Book amounts lent here; repayments on the correlated account.
  • Correlation: BFiv.Lon.Rep
  • credit_loan
  • LoansToGroupUndertakingsFRC taxonomy
BFiv.Lon.Rep1610
Loan repayments receivable
Investments (fixed assets) · Loans
Cumulative principal repayment for Loan repayments receivable. Book repaid principal here, not interest.
  • Correlation: BFiv.Lon.Lon
  • loan_repayment
  • LoansToGroupUndertakingsFRC taxonomy
BFiv.BSF.IFA8003
Investments, fixed assets
Investments (fixed assets) · Balance sheet format 1 [heading]
Book Investments, fixed assets on the assets side under Investments (fixed assets) / Balance sheet format 1 [heading]. FRC concept: InvestmentsFixedAssets.
  • —
  • InvestmentsFixedAssetsFRC taxonomy
BFiv.BAA.IIG8004
Investments in group undertakings
Investments (fixed assets) · Balance sheet format 1 [heading]
Book Investments in group undertakings on the assets side under Investments (fixed assets) / Balance sheet format 1 [heading]. FRC concept: InvestmentsInGroupUndertakings.
  • —
  • InvestmentsInGroupUndertakingsFRC taxonomy
BFiv.BAB.INP8010
Investment property
Investments (fixed assets) · Balance sheet format 1 [heading]
Book Investment property on the assets side under Investments (fixed assets) / Balance sheet format 1 [heading]. FRC concept: InvestmentProperty.
  • —
  • InvestmentPropertyFRC taxonomy
BFiv.Shr.INV8342
Investments
Investments (fixed assets) · Investments
Book Investments on the assets side under Investments (fixed assets). FRC concept: Investments.
  • —
  • InvestmentsFRC taxonomy
BFiv.Shr.LAD8373
Local authority debt securities held
Investments (fixed assets) · Investments
Book Local authority debt securities held on the assets side under Investments (fixed assets) / Investments. FRC concept: LocalAuthorityDebtSecuritiesHeld.
  • —
  • LocalAuthorityDebtSecuritiesHeldFRC taxonomy
BFiv.Shr.OPS8374
Other public sector debt securities held
Investments (fixed assets) · Investments
Catch-all / residual. Use only when no more specific account in this group fits.
  • —
  • OtherPublicSectorDebtSecuritiesHeldFRC taxonomy
BFiv.Shr.CDS8375
Corporate debt securities held
Investments (fixed assets) · Investments
Book Corporate debt securities held on the assets side under Investments (fixed assets) / Investments. FRC concept: CorporateDebtSecuritiesHeld.
  • —
  • CorporateDebtSecuritiesHeldFRC taxonomy
BFiv.Shr.AMB8376
Asset and mortgage-backed securities held
Investments (fixed assets) · Investments
Book Asset and mortgage-backed securities held on the assets side under Investments (fixed assets) / Investments. FRC concept: AssetMortgage-backedSecuritiesHeld.
  • —
  • AssetMortgage-backedSecuritiesHeldFRC taxonomy
BFiv.Shr.MBS8377
Mortgage-backed securities held
Investments (fixed assets) · Investments
Book Mortgage-backed securities held on the assets side under Investments (fixed assets) / Investments. FRC concept: Mortgage-backedSecuritiesHeld.
  • —
  • Mortgage-backedSecuritiesHeldFRC taxonomy
BFiv.Shr.ABS8378
Asset-backed securities, ABS, held
Investments (fixed assets) · Investments
Book Asset-backed securities, ABS, held on the assets side under Investments (fixed assets) / Investments. FRC concept: Asset-backedSecuritiesABSHeld.
  • —
  • Asset-backedSecuritiesABSHeldFRC taxonomy
BFiv.Shr.FII8396
Further item of investments [component of total other investments other than loans]
Investments (fixed assets) · Investments
Catch-all / residual. Use only when no more specific account in this group fits.
  • —
  • FurtherItemInvestmentsComponentTotalOtherInvestmentsOtherThanLoansFRC taxonomy
BFiv.Shr.ORI8397
Other remaining investments
Investments (fixed assets) · Investments
Catch-all / residual. Use only when no more specific account in this group fits.
  • —
  • OtherRemainingInvestmentsFRC taxonomy
BFiv.Shr.LTC8398
Loans to customers, classified under investments
Investments (fixed assets) · Investments
Book Loans to customers, classified under investments on the assets side under Investments (fixed assets) / Investments. FRC concept: LoansToCustomersClassifiedUnderInvestments.
  • —
  • LoansToCustomersClassifiedUnderInvestmentsFRC taxonomy
BFiv.Shr.CLC8399
Consumer loans, classified under investments
Investments (fixed assets) · Investments
Book Consumer loans, classified under investments on the assets side under Investments (fixed assets) / Investments. FRC concept: ConsumerLoansClassifiedUnderInvestments.
  • —
  • ConsumerLoansClassifiedUnderInvestmentsFRC taxonomy
BFiv.Shr.CAA8400
Corporate loans, classified under investments
Investments (fixed assets) · Investments
Book Corporate loans, classified under investments on the assets side under Investments (fixed assets) / Investments. FRC concept: CorporateLoansClassifiedUnderInvestments.
  • —
  • CorporateLoansClassifiedUnderInvestmentsFRC taxonomy
BFiv.Shr.FIL8401
Further item of loans classified under investments [component of total other loans classified under investments]
Investments (fixed assets) · Investments
Catch-all / residual. Use only when no more specific account in this group fits.
  • —
  • FurtherItemLoansClassifiedUnderInvestmentsComponentTotalOtherLoansClassifiedUnderInvestmentsFRC taxonomy
BFiv.Shr.IIG8343
Investments in group undertakings and participating interests
Investments (fixed assets) · Investments
Book Investments in group undertakings and participating interests on the assets side under Investments (fixed assets) / Investments. FRC concept: InvestmentsInGroupUndertakingsParticipatingInterests.
  • —
  • InvestmentsInGroupUndertakingsParticipatingInterestsFRC taxonomy
BFiv.Shr.IIP8344
Investments in parent entities
Investments (fixed assets) · Investments
Book Investments in parent entities on the assets side under Investments (fixed assets) / Investments. FRC concept: InvestmentsInParentEntities.
  • —
  • InvestmentsInParentEntitiesFRC taxonomy
BFiv.Shr.IIS8345
Investments in subsidiaries
Investments (fixed assets) · Investments
Book Investments in subsidiaries on the assets side under Investments (fixed assets) / Investments. FRC concept: InvestmentsInSubsidiaries.
  • —
  • InvestmentsInSubsidiariesFRC taxonomy
BFiv.Shr.IIA8346
Investments in associates
Investments (fixed assets) · Investments
Book Investments in associates on the assets side under Investments (fixed assets) / Investments. FRC concept: InvestmentsInAssociates.
  • —
  • InvestmentsInAssociatesFRC taxonomy
BFiv.Shr.IIJ8347
Investments in joint ventures
Investments (fixed assets) · Investments
Book Investments in joint ventures on the assets side under Investments (fixed assets) / Investments. FRC concept: InvestmentsInJointVentures.
  • —
  • InvestmentsInJointVenturesFRC taxonomy
BFiv.Shr.LTR8352
Loans to related parties
Investments (fixed assets) · Investments
Book Loans to related parties on the assets side under Investments (fixed assets) / Investments. FRC concept: LoansToRelatedParties.
  • —
  • LoansToRelatedPartiesFRC taxonomy
BFiv.Shr.LTG8353
Loans to group undertakings and participating interests
Investments (fixed assets) · Investments
Book Loans to group undertakings and participating interests on the assets side under Investments (fixed assets) / Investments. FRC concept: LoansToGroupUndertakingsParticipatingInterests.
  • —
  • LoansToGroupUndertakingsParticipatingInterestsFRC taxonomy
BFiv.Shr.LTP8354
Loans to parent entities
Investments (fixed assets) · Investments
Book Loans to parent entities on the assets side under Investments (fixed assets) / Investments. FRC concept: LoansToParentEntities.
  • —
  • LoansToParentEntitiesFRC taxonomy
BFiv.Shr.LTS8355
Loans to subsidiaries
Investments (fixed assets) · Investments
Book Loans to subsidiaries on the assets side under Investments (fixed assets) / Investments. FRC concept: LoansToSubsidiaries.
  • —
  • LoansToSubsidiariesFRC taxonomy

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