Ledger directory

FRS 102 Section 1A

857 ledger accounts for small UK companies reporting under FRS 102 Section 1A.

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200 of 857 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.
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  • 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.
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  • 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.
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  • 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.
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  • 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.
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  • 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.
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  • CarryingAmountIntangibleAssetsAcquiredThroughGovernmentGrantFRC 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.
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  • CommitmentsForAcquisitionIntangibleAssetsFRC 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.
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  • 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.
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  • 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.
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  • 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.
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  • 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.
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  • 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.
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  • 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.
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  • 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.
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  • 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.
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  • 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.
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  • 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.
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  • 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.
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  • 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.
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  • 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.
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  • 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.
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  • 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.
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  • 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.
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  • 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.
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  • 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.
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  • 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.
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  • 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.
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  • 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.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.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.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
BFiv.Shr.LTA8356
Loans to associates
Investments (fixed assets) · Investments
Book Loans to associates on the assets side under Investments (fixed assets) / Investments. FRC concept: LoansToAssociates.
  • —
  • LoansToAssociatesFRC taxonomy
BFiv.Shr.LTJ8357
Loans to joint ventures
Investments (fixed assets) · Investments
Book Loans to joint ventures on the assets side under Investments (fixed assets) / Investments. FRC concept: LoansToJointVentures.
  • —
  • LoansToJointVenturesFRC taxonomy
BFiv.Shr.LTO8358
Loans to other related parties other than directors
Investments (fixed assets) · Investments
Catch-all / residual. Use only when no more specific account in this group fits.
  • —
  • LoansToOtherRelatedPartiesOtherThanDirectorsFRC taxonomy
BFiv.Shr.LTD8359
Loans to directors
Investments (fixed assets) · Investments
Book Loans to directors on the assets side under Investments (fixed assets) / Investments. FRC concept: LoansToDirectors.
  • —
  • LoansToDirectorsFRC taxonomy
BFiv.Shr.CDH8360
Certificates of deposit held
Investments (fixed assets) · Investments
Book Certificates of deposit held on the assets side under Investments (fixed assets) / Investments. FRC concept: CertificatesDepositHeld.
  • —
  • CertificatesDepositHeldFRC taxonomy
BFiv.Shr.DWC8361
Deposits with credit institutions
Investments (fixed assets) · Investments
Book Deposits with credit institutions on the assets side under Investments (fixed assets) / Investments. FRC concept: DepositsWithCreditInstitutions.
  • —
  • DepositsWithCreditInstitutionsFRC taxonomy
BFiv.Shr.UNT8363
Unit trusts
Investments (fixed assets) · Investments
Book Unit trusts on the assets side under Investments (fixed assets) / Investments. FRC concept: UnitTrusts.
  • —
  • UnitTrustsFRC taxonomy
BFiv.Shr.MUF8364
Mutual funds
Investments (fixed assets) · Investments
Book Mutual funds on the assets side under Investments (fixed assets) / Investments. FRC concept: MutualFunds.
  • —
  • MutualFundsFRC taxonomy
BFiv.Shr.MAF8365
Managed funds
Investments (fixed assets) · Investments
Book Managed funds on the assets side under Investments (fixed assets) / Investments. FRC concept: ManagedFunds.
  • —
  • ManagedFundsFRC taxonomy
BFiv.Shr.NCI8366
Non-controlled investment funds
Investments (fixed assets) · Investments
Book Non-controlled investment funds on the assets side under Investments (fixed assets) / Investments. FRC concept: Non-controlledInvestmentFunds.
  • —
  • Non-controlledInvestmentFundsFRC taxonomy
BFiv.Shr.DSH8367
Debt securities held
Investments (fixed assets) · Investments
Book Debt securities held on the assets side under Investments (fixed assets) / Investments. FRC concept: DebtSecuritiesHeld.
  • —
  • DebtSecuritiesHeldFRC taxonomy
BFiv.Shr.GDS8368
Government debt securities held
Investments (fixed assets) · Investments
Book Government debt securities held on the assets side under Investments (fixed assets) / Investments. FRC concept: GovernmentDebtSecuritiesHeld.
  • —
  • GovernmentDebtSecuritiesHeldFRC taxonomy
BFiv.Shr.TOE8369
Treasury and other eligible bills held
Investments (fixed assets) · Investments
Catch-all / residual. Use only when no more specific account in this group fits.
  • —
  • TreasuryOtherEligibleBillsHeldFRC taxonomy
BFiv.Shr.TBH8370
Treasury bills held
Investments (fixed assets) · Investments
Book Treasury bills held on the assets side under Investments (fixed assets) / Investments. FRC concept: TreasuryBillsHeld.
  • —
  • TreasuryBillsHeldFRC taxonomy
BFiv.Shr.OEB8371
Other eligible bills held
Investments (fixed assets) · Investments
Catch-all / residual. Use only when no more specific account in this group fits.
  • —
  • OtherEligibleBillsHeldFRC taxonomy
BFiv.Shr.LAO8372
Local authority and other public sector debt securities held
Investments (fixed assets) · Investments
Catch-all / residual. Use only when no more specific account in this group fits.
  • —
  • LocalAuthorityOtherPublicSectorDebtSecuritiesHeldFRC taxonomy
BFiv.IIO.IIS8348
Investments in subsidiaries, measured at fair value
Investments (fixed assets) · Investments in other entities, measured at fair value
Book Investments in subsidiaries, measured at fair value on the assets side under Investments (fixed assets) / Investments in other entities, measured at fair value. FRC concept: InvestmentsInSubsidiariesMeasuredFairValue.
  • —
  • InvestmentsInSubsidiariesMeasuredFairValueFRC taxonomy
BFiv.IAA.IIA8349
Investments in associates, measured at fair value
Investments (fixed assets) · Investments in other entities, measured at fair value
Book Investments in associates, measured at fair value on the assets side under Investments (fixed assets) / Investments in other entities, measured at fair value. FRC concept: InvestmentsInAssociatesMeasuredFairValue.
  • —
  • InvestmentsInAssociatesMeasuredFairValueFRC taxonomy
BFiv.IAB.IIJ8350
Investments in joint ventures, measured at fair value
Investments (fixed assets) · Investments in other entities, measured at fair value
Book Investments in joint ventures, measured at fair value on the assets side under Investments (fixed assets) / Investments in other entities, measured at fair value. FRC concept: InvestmentsInJointVenturesMeasuredFairValue.
  • —
  • InvestmentsInJointVenturesMeasuredFairValueFRC taxonomy
BFiv.IAC.IIO8351
Investments in other entities, measured at fair value
Investments (fixed assets) · Investments in other entities, measured at fair value
Catch-all / residual. Use only when no more specific account in this group fits.
  • —
  • InvestmentsInOtherEntitiesMeasuredFairValueFRC taxonomy
BFiv.OSF.RNH8379
Redeemable notes held
Investments (fixed assets) · Other specific financial assets and debt securities [heading]
Book Redeemable notes held on the assets side under Investments (fixed assets) / Other specific financial assets and debt securities [heading]. FRC concept: RedeemableNotesHeld.
  • —
  • RedeemableNotesHeldFRC taxonomy
BFiv.OAA.CPH8380
Commercial paper held
Investments (fixed assets) · Other specific financial assets and debt securities [heading]
Book Commercial paper held on the assets side under Investments (fixed assets) / Other specific financial assets and debt securities [heading]. FRC concept: CommercialPaperHeld.
  • —
  • CommercialPaperHeldFRC taxonomy
BFiv.OAB.FRN8381
Floating rate notes held
Investments (fixed assets) · Other specific financial assets and debt securities [heading]
Book Floating rate notes held on the assets side under Investments (fixed assets) / Other specific financial assets and debt securities [heading]. FRC concept: FloatingRateNotesHeld.
  • —
  • FloatingRateNotesHeldFRC taxonomy
BFiv.OAC.SFR8382
Specific floating rate note held [component of total floating rate notes held]
Investments (fixed assets) · Other specific financial assets and debt securities [heading]
Book Specific floating rate note held [component of total floating rate notes held] on the assets side under Investments (fixed assets) / Other specific financial assets and debt securities [heading]. FRC concept: SpecificFloatingRateNoteHeldComponentTotalFloatingRateNotesHeld.
  • —
  • SpecificFloatingRateNoteHeldComponentTotalFloatingRateNotesHeldFRC taxonomy
BFiv.OAD.DSI8383
Debt securities issued by banks held
Investments (fixed assets) · Other specific financial assets and debt securities [heading]
Book Debt securities issued by banks held on the assets side under Investments (fixed assets) / Other specific financial assets and debt securities [heading]. FRC concept: DebtSecuritiesIssuedByBanksHeld.
  • —
  • DebtSecuritiesIssuedByBanksHeldFRC taxonomy
BFiv.OAE.CDS8384
Convertible debt securities, held
Investments (fixed assets) · Other specific financial assets and debt securities [heading]
Book Convertible debt securities, held on the assets side under Investments (fixed assets) / Other specific financial assets and debt securities [heading]. FRC concept: ConvertibleDebtSecuritiesHeld.
  • —
  • ConvertibleDebtSecuritiesHeldFRC taxonomy
BSto.BSF.TOI8015
Total inventories
Stocks · Balance sheet format 1 [heading]
Book Total inventories on the assets side under Stocks / Balance sheet format 1 [heading]. FRC concept: TotalInventories.
  • —
  • TotalInventoriesFRC taxonomy
BSto.Sto.RMC8211
Raw materials and consumables
Stocks · Inventories [heading]
Book Raw materials and consumables on the assets side under Stocks / Inventories [heading]. FRC concept: RawMaterialsConsumables.
  • —
  • RawMaterialsConsumablesFRC taxonomy
BSto.Sto.RAM8212
Raw materials
Stocks · Inventories [heading]
Book Raw materials on the assets side under Stocks / Inventories [heading]. FRC concept: RawMaterials.
  • —
  • RawMaterialsFRC taxonomy
BSto.Sto.CON8213
Consumables
Stocks · Inventories [heading]
Book Consumables on the assets side under Stocks / Inventories [heading]. FRC concept: Consumables.
  • —
  • ConsumablesFRC taxonomy
BSto.Sto.MER8214
Merchandise
Stocks · Inventories [heading]
Book Merchandise on the assets side under Stocks / Inventories [heading]. FRC concept: Merchandise.
  • —
  • MerchandiseFRC taxonomy
BSto.Sto.PRS8215
Production supplies
Stocks · Inventories [heading]
Book Production supplies on the assets side under Stocks / Inventories [heading]. FRC concept: ProductionSupplies.
  • —
  • ProductionSuppliesFRC taxonomy
BSto.Sto.SPP8216
Spare parts
Stocks · Inventories [heading]
Book Spare parts on the assets side under Stocks / Inventories [heading]. FRC concept: SpareParts.
  • —
  • SparePartsFRC taxonomy
BSto.Sto.WIP8217
Work in progress
Stocks · Inventories [heading]
Book Work in progress on the assets side under Stocks / Inventories [heading]. FRC concept: WorkInProgress.
  • —
  • WorkInProgressFRC taxonomy
BSto.Sto.LTC8218
Long term contract work in progress
Stocks · Inventories [heading]
Book Long term contract work in progress on the assets side under Stocks / Inventories [heading]. FRC concept: LongTermContractWorkInProgress.
  • —
  • LongTermContractWorkInProgressFRC taxonomy
BSto.Sto.FGG8219
Finished goods and goods for resale
Stocks · Inventories [heading]
Book Finished goods and goods for resale on the assets side under Stocks / Inventories [heading]. FRC concept: FinishedGoodsGoodsForResale.
  • —
  • FinishedGoodsGoodsForResaleFRC taxonomy
BSto.Sto.FIG8220
Finished goods
Stocks · Inventories [heading]
Book Finished goods on the assets side under Stocks / Inventories [heading]. FRC concept: FinishedGoods.
  • —
  • FinishedGoodsFRC taxonomy
BSto.Sto.GFR8221
Goods for resale
Stocks · Inventories [heading]
Book Goods for resale on the assets side under Stocks / Inventories [heading]. FRC concept: GoodsForResale.
  • —
  • GoodsForResaleFRC taxonomy
BSto.Sto.POA8222
Payments on account, inventories
Stocks · Inventories [heading]
Book Payments on account, inventories on the assets side under Stocks / Inventories [heading]. FRC concept: PaymentsOnAccountInventories.
  • —
  • PaymentsOnAccountInventoriesFRC taxonomy
BSto.Sto.FII8223
Further item of inventories [component of total inventories]
Stocks · Inventories [heading]
Book Further item of inventories [component of total inventories] on the assets side under Stocks / Inventories [heading]. FRC concept: FurtherItemInventoriesComponentTotalInventories.
  • —
  • FurtherItemInventoriesComponentTotalInventoriesFRC taxonomy
BSto.Sto.OTI8224
Other inventories
Stocks · Inventories [heading]
Catch-all / residual. Use only when no more specific account in this group fits.
  • —
  • OtherInventoriesFRC taxonomy
BSto.Sto.IFV8225
Inventories, at fair value less costs to sell / net realisable value
Stocks · Inventories [heading]
Book Inventories, at fair value less costs to sell / net realisable value on the assets side under Stocks / Inventories [heading]. FRC concept: InventoriesFairValueLessCostsToSellNetRealisableValue.
  • —
  • InventoriesFairValueLessCostsToSellNetRealisableValueFRC taxonomy
BSto.Sto.LGF8226
Loss (gain) from write-downs and reversals of inventories
Stocks · Inventories [heading]
Book Loss (gain) from write-downs and reversals of inventories on the assets side under Stocks / Inventories [heading]. FRC concept: LossGainFromWrite-downsReversalsInventories.
  • —
  • LossGainFromWrite-downsReversalsInventoriesFRC taxonomy
BSto.Sto.IWD8227
Inventory write-down expense, gross
Stocks · Inventories [heading]
Book Inventory write-down expense, gross on the assets side under Stocks / Inventories [heading]. FRC concept: InventoryWrite-downExpenseGross.
  • —
  • InventoryWrite-downExpenseGrossFRC taxonomy

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