{
"documentInfo": {
"documentType": "https://xbrl.org/2021/xbrl-json",
"features": {
"xbrl:canonicalValues": true
},
"namespaces": {
"bwlpg": "http://www.bwlpg.com/xbrl/2023",
"ifrs-full": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
"iso4217": "http://www.xbrl.org/2003/iso4217",
"scheme": "http://standards.iso.org/iso/17442",
"xbrl": "https://xbrl.org/2021",
"xbrli": "http://www.xbrl.org/2003/instance"
},
"linkTypes": {
"ftTyp_fact-footnote": "http://www.xbrl.org/2003/arcrole/fact-footnote"
},
"linkGroups": {
"ftGrp_default": "http://www.xbrl.org/2003/role/link"
},
"taxonomy": [
"http://www.bwlpg.com/xbrl/2023/5493006WBEME88YFDW23-2023-12-31.xsd"
]
},
"facts": {
"Tag753": {
"value": "Limited",
"dimensions": {
"concept": "ifrs-full:LegalFormOfEntity",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag634": {
"value": "1224520000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RevenueFromRenderingOfTransportServices",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag635": {
"value": "833332000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RevenueFromRenderingOfTransportServices",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag636": {
"value": "1722820000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:RevenueFromProductServices",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag637": {
"value": "724792000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:RevenueFromProductServices",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag568": {
"value": "1547059000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CostOfSales",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag569": {
"value": "640554000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CostOfSales",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag570": {
"value": "509340000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:VoyageExpenses",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag571": {
"value": "350016000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:VoyageExpenses",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag572": {
"value": "82192000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:VesselOperatingExpenses",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag573": {
"value": "93428000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:VesselOperatingExpenses",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag574": {
"value": "20350000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:TimeCharterContractsNonLeaseComponentsExpenses",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag575": {
"value": "19506000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:TimeCharterContractsNonLeaseComponentsExpenses",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag576": {
"value": "56773000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:GeneralAndAdministrativeExpense",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag577": {
"value": "31916000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:GeneralAndAdministrativeExpense",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag638": {
"value": "30712000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RentalExpense",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag639": {
"value": "16427000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RentalExpense",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag578": {
"value": "278000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:FinanceIncomeOnNetInvestmentInFinanceLease",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag579": {
"value": "585000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:FinanceIncomeOnNetInvestmentInFinanceLease",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag580": {
"value": "-993000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherOperatingIncomeExpense",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag581": {
"value": "815000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherOperatingIncomeExpense",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag582": {
"value": "217121000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DepreciationExpense",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag583": {
"value": "158815000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DepreciationExpense",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag584": {
"value": "762000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AmortisationExpense",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag585": {
"value": "610000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AmortisationExpense",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag586": {
"value": "42374000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:GainsLossesOnDisposalsOfPropertyPlantAndEquipment",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag587": {
"value": "21110000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:GainsLossesOnDisposalsOfPropertyPlantAndEquipment",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag588": {
"value": "-961000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RightofuseAssetsIncreaseDecreaseInRevaluationSurplus",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag589": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RightofuseAssetsIncreaseDecreaseInRevaluationSurplus",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag590": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag591": {
"value": "1470000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag592": {
"value": "523729000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossFromOperatingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag593": {
"value": "270832000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossFromOperatingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag594": {
"value": "-345000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag595": {
"value": "-814000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag596": {
"value": "10121000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RevenueFromInterest",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag597": {
"value": "1941000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RevenueFromInterest",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag598": {
"value": "27304000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:InterestExpense",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag599": {
"value": "29773000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:InterestExpense",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag600": {
"value": "2237000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherFinanceCost",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag601": {
"value": "2538000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherFinanceCost",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag602": {
"value": "-19765000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:FinanceIncomeCost",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag603": {
"value": "-31184000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:FinanceIncomeCost",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag604": {
"value": "503964000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossBeforeTax",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag605": {
"value": "239648000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossBeforeTax",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag607": {
"value": "10965000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncomeTaxExpenseContinuingOperations",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag606": {
"value": "1071000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncomeTaxExpenseContinuingOperations",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag608": {
"value": "492999000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag609": {
"value": "238577000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag610": {
"value": "-102297000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:GainsLossesOnCashFlowHedgesNetOfTax",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag611": {
"value": "34694000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:GainsLossesOnCashFlowHedgesNetOfTax",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag612": {
"value": "-49978000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag613": {
"value": "3248000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag614": {
"value": "2334000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag615": {
"value": "2066000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag616": {
"value": "-49985000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag617": {
"value": "33512000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag618": {
"value": "443014000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag619": {
"value": "272089000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag620": {
"value": "469957000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossAttributableToOwnersOfParent",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag621": {
"value": "227396000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossAttributableToOwnersOfParent",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag622": {
"value": "23042000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossAttributableToNoncontrollingInterests",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag623": {
"value": "11181000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossAttributableToNoncontrollingInterests",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag624": {
"value": "492999000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag625": {
"value": "238577000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag626": {
"value": "418818000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag627": {
"value": "260705000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag628": {
"value": "24196000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag629": {
"value": "11384000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag630": {
"value": "443014000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag631": {
"value": "272089000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag632": {
"value": "3.53",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:BasicEarningsLossPerShare",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD/xbrli:shares"
}
},
"Tag633": {
"value": "1.68",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:BasicEarningsLossPerShare",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD/xbrli:shares"
}
},
"Tag486": {
"value": "1242000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag487": {
"value": "1370000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag488": {
"value": "301000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:InvestmentsInJointVentures",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag489": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:InvestmentsInJointVentures",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag490": {
"value": "11002000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentDerivativeFinancialAssets",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag491": {
"value": "23806000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentDerivativeFinancialAssets",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag492": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentFinanceLeaseReceivables",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag493": {
"value": "2684000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentFinanceLeaseReceivables",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag494": {
"value": "13206000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherNoncurrentReceivables",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag495": {
"value": "15869000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherNoncurrentReceivables",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag496": {
"value": "6855000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DeferredTaxAssets",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag497": {
"value": "6720000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DeferredTaxAssets",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag498": {
"value": "31364000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherNoncurrentAssets",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag499": {
"value": "49079000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherNoncurrentAssets",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag500": {
"value": "1457086000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Ships",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag501": {
"value": "1520172000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Ships",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag502": {
"value": "151784000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RightofuseAssets",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag503": {
"value": "249477000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RightofuseAssets",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag504": {
"value": "277000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherPropertyPlantAndEquipment",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag505": {
"value": "307000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherPropertyPlantAndEquipment",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag506": {
"value": "1609147000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PropertyPlantAndEquipment",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag507": {
"value": "1769956000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PropertyPlantAndEquipment",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag508": {
"value": "1641753000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentAssets",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag509": {
"value": "1820405000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentAssets",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag510": {
"value": "188592000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Inventories",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag511": {
"value": "135932000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Inventories",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag512": {
"value": "315238000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:TradeAndOtherCurrentReceivables",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag513": {
"value": "197593000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:TradeAndOtherCurrentReceivables",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag514": {
"value": "3271000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag515": {
"value": "3271000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentFinancialAssetsAtFairValueThroughProfitOrLoss",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag516": {
"value": "37083000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentDerivativeFinancialAssets",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag517": {
"value": "23474000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentDerivativeFinancialAssets",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag518": {
"value": "2684000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentFinanceLeaseReceivables",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag519": {
"value": "7842000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentFinanceLeaseReceivables",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag520": {
"value": "44296000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag521": {
"value": "86869000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag522": {
"value": "287545000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag523": {
"value": "284516000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag524": {
"value": "878709000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentAssets",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag525": {
"value": "739497000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentAssets",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag526": {
"value": "2520462000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Assets",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag527": {
"value": "2559902000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Assets",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag528": {
"value": "1400000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IssuedCapital",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag529": {
"value": "1419000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IssuedCapital",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag530": {
"value": "285853000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:SharePremium",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag531": {
"value": "289812000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:SharePremium",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag532": {
"value": "56438000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:TreasuryShares",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag533": {
"value": "47631000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:TreasuryShares",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag640": {
"value": "685913000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RevaluationSurplus",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag641": {
"value": "685913000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RevaluationSurplus",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag534": {
"value": "-56494000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherReserves",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag535": {
"value": "-9777000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherReserves",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag537": {
"value": "609479000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RetainedEarnings",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag536": {
"value": "556996000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RetainedEarnings",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag538": {
"value": "1469713000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:EquityAttributableToOwnersOfParent",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag539": {
"value": "1476732000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:EquityAttributableToOwnersOfParent",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag540": {
"value": "116447000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncontrollingInterests",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag541": {
"value": "119858000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncontrollingInterests",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag542": {
"value": "1586160000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag543": {
"value": "1596590000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag544": {
"value": "199917000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:LongtermBorrowings",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag545": {
"value": "362220000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:LongtermBorrowings",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag546": {
"value": "78363000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentLeaseLiabilities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag547": {
"value": "106281000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentLeaseLiabilities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag548": {
"value": "679000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentDerivativeFinancialLiabilities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag549": {
"value": "929000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentDerivativeFinancialLiabilities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag550": {
"value": "278959000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentLiabilities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag551": {
"value": "469430000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentLiabilities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag552": {
"value": "212432000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag553": {
"value": "116153000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag554": {
"value": "79476000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentLeaseLiabilities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag555": {
"value": "121202000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentLeaseLiabilities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag556": {
"value": "90214000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentDerivativeFinancialLiabilities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag557": {
"value": "40151000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentDerivativeFinancialLiabilities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag558": {
"value": "8121000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentTaxLiabilitiesCurrent",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag559": {
"value": "2489000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentTaxLiabilitiesCurrent",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag560": {
"value": "265100000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:TradeAndOtherCurrentPayables",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag561": {
"value": "213887000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:TradeAndOtherCurrentPayables",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag562": {
"value": "655343000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentLiabilities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag563": {
"value": "493882000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentLiabilities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag564": {
"value": "934302000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Liabilities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag565": {
"value": "963312000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Liabilities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag566": {
"value": "2520462000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:EquityAndLiabilities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag567": {
"value": "2559902000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:EquityAndLiabilities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag323": {
"value": "1419000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:USD"
}
},
"Tag69": {
"value": "289812000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:USD"
}
},
"Tag169": {
"value": "-47631000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:USD"
}
},
"Tag302": {
"value": "685913000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RevaluationSurplusMember",
"unit": "iso4217:USD"
}
},
"Tag40": {
"value": "-36259000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalReserveMember",
"unit": "iso4217:USD"
}
},
"Tag44": {
"value": "24777000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
"unit": "iso4217:USD"
}
},
"Tag276": {
"value": "2141000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:USD"
}
},
"Tag305": {
"value": "-761000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:USD"
}
},
"Tag180": {
"value": "325000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MiscellaneousOtherReservesMember",
"unit": "iso4217:USD"
}
},
"Tag215": {
"value": "556996000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:USD"
}
},
"Tag199": {
"value": "1476732000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:USD"
}
},
"Tag122": {
"value": "119858000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:USD"
}
},
"Tag206": {
"value": "1596590000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag107": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:USD"
}
},
"Tag115": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:USD"
}
},
"Tag184": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:USD"
}
},
"Tag283": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RevaluationSurplusMember",
"unit": "iso4217:USD"
}
},
"Tag77": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalReserveMember",
"unit": "iso4217:USD"
}
},
"Tag86": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
"unit": "iso4217:USD"
}
},
"Tag317": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:USD"
}
},
"Tag325": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:USD"
}
},
"Tag74": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MiscellaneousOtherReservesMember",
"unit": "iso4217:USD"
}
},
"Tag84": {
"value": "469957000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:USD"
}
},
"Tag248": {
"value": "469957000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:USD"
}
},
"Tag264": {
"value": "23042000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:USD"
}
},
"Tag207": {
"value": "492999000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag55": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:USD"
}
},
"Tag266": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:USD"
}
},
"Tag238": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:USD"
}
},
"Tag167": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RevaluationSurplusMember",
"unit": "iso4217:USD"
}
},
"Tag306": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalReserveMember",
"unit": "iso4217:USD"
}
},
"Tag258": {
"value": "-52319000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
"unit": "iso4217:USD"
}
},
"Tag150": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:USD"
}
},
"Tag79": {
"value": "1180000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:USD"
}
},
"Tag124": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MiscellaneousOtherReservesMember",
"unit": "iso4217:USD"
}
},
"Tag81": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:USD"
}
},
"Tag51": {
"value": "-51139000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:USD"
}
},
"Tag28": {
"value": "1154000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:USD"
}
},
"Tag314": {
"value": "-49985000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag324": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:USD"
}
},
"Tag193": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:USD"
}
},
"Tag244": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:USD"
}
},
"Tag126": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RevaluationSurplusMember",
"unit": "iso4217:USD"
}
},
"Tag255": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalReserveMember",
"unit": "iso4217:USD"
}
},
"Tag188": {
"value": "-52319000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
"unit": "iso4217:USD"
}
},
"Tag229": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:USD"
}
},
"Tag2": {
"value": "1180000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:USD"
}
},
"Tag130": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MiscellaneousOtherReservesMember",
"unit": "iso4217:USD"
}
},
"Tag120": {
"value": "469957000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:USD"
}
},
"Tag39": {
"value": "418818000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:USD"
}
},
"Tag116": {
"value": "24196000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:USD"
}
},
"Tag178": {
"value": "443014000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag197": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:USD"
}
},
"Tag237": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:USD"
}
},
"Tag310": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:USD"
}
},
"Tag166": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RevaluationSurplusMember",
"unit": "iso4217:USD"
}
},
"Tag278": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalReserveMember",
"unit": "iso4217:USD"
}
},
"Tag156": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
"unit": "iso4217:USD"
}
},
"Tag285": {
"value": "1696000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:USD"
}
},
"Tag295": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:USD"
}
},
"Tag38": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MiscellaneousOtherReservesMember",
"unit": "iso4217:USD"
}
},
"Tag17": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:USD"
}
},
"Tag104": {
"value": "1696000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:USD"
}
},
"Tag140": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:USD"
}
},
"Tag85": {
"value": "1696000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag52": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfTreasuryShares",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:USD"
}
},
"Tag67": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfTreasuryShares",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:USD"
}
},
"Tag287": {
"value": "23698000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfTreasuryShares",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:USD"
}
},
"Tag132": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfTreasuryShares",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RevaluationSurplusMember",
"unit": "iso4217:USD"
}
},
"Tag300": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfTreasuryShares",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalReserveMember",
"unit": "iso4217:USD"
}
},
"Tag208": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfTreasuryShares",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
"unit": "iso4217:USD"
}
},
"Tag286": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfTreasuryShares",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:USD"
}
},
"Tag239": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfTreasuryShares",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:USD"
}
},
"Tag254": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfTreasuryShares",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MiscellaneousOtherReservesMember",
"unit": "iso4217:USD"
}
},
"Tag186": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfTreasuryShares",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:USD"
}
},
"Tag103": {
"value": "23698000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfTreasuryShares",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:USD"
}
},
"Tag253": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfTreasuryShares",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:USD"
}
},
"Tag263": {
"value": "23698000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfTreasuryShares",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag68": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughExerciseOfOptions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:USD"
}
},
"Tag203": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughExerciseOfOptions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:USD"
}
},
"Tag234": {
"value": "2676000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughExerciseOfOptions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:USD"
}
},
"Tag114": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughExerciseOfOptions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RevaluationSurplusMember",
"unit": "iso4217:USD"
}
},
"Tag198": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughExerciseOfOptions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalReserveMember",
"unit": "iso4217:USD"
}
},
"Tag318": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughExerciseOfOptions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
"unit": "iso4217:USD"
}
},
"Tag179": {
"value": "68000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughExerciseOfOptions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:USD"
}
},
"Tag277": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughExerciseOfOptions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:USD"
}
},
"Tag290": {
"value": "1833000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughExerciseOfOptions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MiscellaneousOtherReservesMember",
"unit": "iso4217:USD"
}
},
"Tag249": {
"value": "-2919000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughExerciseOfOptions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:USD"
}
},
"Tag160": {
"value": "1658000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughExerciseOfOptions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:USD"
}
},
"Tag153": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughExerciseOfOptions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:USD"
}
},
"Tag165": {
"value": "1658000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughExerciseOfOptions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag148": {
"value": "-19000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:USD"
}
},
"Tag36": {
"value": "-3959000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:USD"
}
},
"Tag293": {
"value": "12215000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:USD"
}
},
"Tag177": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RevaluationSurplusMember",
"unit": "iso4217:USD"
}
},
"Tag30": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalReserveMember",
"unit": "iso4217:USD"
}
},
"Tag152": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
"unit": "iso4217:USD"
}
},
"Tag291": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:USD"
}
},
"Tag307": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:USD"
}
},
"Tag6": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MiscellaneousOtherReservesMember",
"unit": "iso4217:USD"
}
},
"Tag71": {
"value": "-8237000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:USD"
}
},
"Tag191": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:USD"
}
},
"Tag245": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:USD"
}
},
"Tag174": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag48": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:USD"
}
},
"Tag321": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:USD"
}
},
"Tag315": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:USD"
}
},
"Tag102": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RevaluationSurplusMember",
"unit": "iso4217:USD"
}
},
"Tag89": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalReserveMember",
"unit": "iso4217:USD"
}
},
"Tag243": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
"unit": "iso4217:USD"
}
},
"Tag164": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:USD"
}
},
"Tag158": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:USD"
}
},
"Tag202": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MiscellaneousOtherReservesMember",
"unit": "iso4217:USD"
}
},
"Tag80": {
"value": "405493000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:USD"
}
},
"Tag213": {
"value": "405493000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:USD"
}
},
"Tag319": {
"value": "27607000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:USD"
}
},
"Tag5": {
"value": "433100000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag70": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:USD"
}
},
"Tag47": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:USD"
}
},
"Tag241": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:USD"
}
},
"Tag172": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RevaluationSurplusMember",
"unit": "iso4217:USD"
}
},
"Tag93": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalReserveMember",
"unit": "iso4217:USD"
}
},
"Tag72": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
"unit": "iso4217:USD"
}
},
"Tag246": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:USD"
}
},
"Tag109": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:USD"
}
},
"Tag11": {
"value": "825000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MiscellaneousOtherReservesMember",
"unit": "iso4217:USD"
}
},
"Tag235": {
"value": "-825000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:USD"
}
},
"Tag83": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:USD"
}
},
"Tag139": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:USD"
}
},
"Tag146": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag159": {
"value": "-19000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:USD"
}
},
"Tag100": {
"value": "-3959000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:USD"
}
},
"Tag63": {
"value": "-8807000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:USD"
}
},
"Tag273": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RevaluationSurplusMember",
"unit": "iso4217:USD"
}
},
"Tag280": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalReserveMember",
"unit": "iso4217:USD"
}
},
"Tag175": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
"unit": "iso4217:USD"
}
},
"Tag128": {
"value": "1764000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:USD"
}
},
"Tag123": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:USD"
}
},
"Tag292": {
"value": "2658000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MiscellaneousOtherReservesMember",
"unit": "iso4217:USD"
}
},
"Tag32": {
"value": "-417474000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:USD"
}
},
"Tag41": {
"value": "-425837000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:USD"
}
},
"Tag82": {
"value": "-27607000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:USD"
}
},
"Tag220": {
"value": "-453444000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag260": {
"value": "1400000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:USD"
}
},
"Tag311": {
"value": "285853000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:USD"
}
},
"Tag218": {
"value": "-56438000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:USD"
}
},
"Tag154": {
"value": "685913000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RevaluationSurplusMember",
"unit": "iso4217:USD"
}
},
"Tag155": {
"value": "-36259000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalReserveMember",
"unit": "iso4217:USD"
}
},
"Tag29": {
"value": "-27542000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
"unit": "iso4217:USD"
}
},
"Tag37": {
"value": "3905000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:USD"
}
},
"Tag303": {
"value": "419000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:USD"
}
},
"Tag269": {
"value": "2983000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MiscellaneousOtherReservesMember",
"unit": "iso4217:USD"
}
},
"Tag272": {
"value": "609479000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:USD"
}
},
"Tag95": {
"value": "1469713000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:USD"
}
},
"Tag92": {
"value": "116447000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:USD"
}
},
"Tag45": {
"value": "1586160000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag46": {
"value": "1419000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:USD"
}
},
"Tag24": {
"value": "289812000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:USD"
}
},
"Tag117": {
"value": "-23294000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:USD"
}
},
"Tag181": {
"value": "685913000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RevaluationSurplusMember",
"unit": "iso4217:USD"
}
},
"Tag256": {
"value": "-36259000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalReserveMember",
"unit": "iso4217:USD"
}
},
"Tag87": {
"value": "-6669000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
"unit": "iso4217:USD"
}
},
"Tag214": {
"value": "922000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:USD"
}
},
"Tag320": {
"value": "-2624000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:USD"
}
},
"Tag192": {
"value": "2194000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MiscellaneousOtherReservesMember",
"unit": "iso4217:USD"
}
},
"Tag268": {
"value": "460648000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:USD"
}
},
"Tag14": {
"value": "1372062000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:USD"
}
},
"Tag12": {
"value": "13837000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:USD"
}
},
"Tag59": {
"value": "1385899000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag209": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:USD"
}
},
"Tag125": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:USD"
}
},
"Tag261": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:USD"
}
},
"Tag275": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RevaluationSurplusMember",
"unit": "iso4217:USD"
}
},
"Tag151": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalReserveMember",
"unit": "iso4217:USD"
}
},
"Tag183": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
"unit": "iso4217:USD"
}
},
"Tag23": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:USD"
}
},
"Tag144": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:USD"
}
},
"Tag219": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MiscellaneousOtherReservesMember",
"unit": "iso4217:USD"
}
},
"Tag226": {
"value": "227396000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:USD"
}
},
"Tag135": {
"value": "227396000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:USD"
}
},
"Tag25": {
"value": "11181000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:USD"
}
},
"Tag252": {
"value": "238577000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag56": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:USD"
}
},
"Tag99": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:USD"
}
},
"Tag13": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:USD"
}
},
"Tag31": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RevaluationSurplusMember",
"unit": "iso4217:USD"
}
},
"Tag200": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalReserveMember",
"unit": "iso4217:USD"
}
},
"Tag18": {
"value": "31446000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
"unit": "iso4217:USD"
}
},
"Tag265": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:USD"
}
},
"Tag271": {
"value": "1863000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:USD"
}
},
"Tag94": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MiscellaneousOtherReservesMember",
"unit": "iso4217:USD"
}
},
"Tag222": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:USD"
}
},
"Tag250": {
"value": "33309000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:USD"
}
},
"Tag113": {
"value": "203000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:USD"
}
},
"Tag279": {
"value": "33512000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag143": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:USD"
}
},
"Tag111": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:USD"
}
},
"Tag1": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:USD"
}
},
"Tag190": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RevaluationSurplusMember",
"unit": "iso4217:USD"
}
},
"Tag15": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalReserveMember",
"unit": "iso4217:USD"
}
},
"Tag90": {
"value": "31446000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
"unit": "iso4217:USD"
}
},
"Tag53": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:USD"
}
},
"Tag142": {
"value": "1863000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:USD"
}
},
"Tag133": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MiscellaneousOtherReservesMember",
"unit": "iso4217:USD"
}
},
"Tag194": {
"value": "227396000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:USD"
}
},
"Tag284": {
"value": "260705000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:USD"
}
},
"Tag211": {
"value": "11384000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:USD"
}
},
"Tag163": {
"value": "272089000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag58": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:USD"
}
},
"Tag274": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:USD"
}
},
"Tag110": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:USD"
}
},
"Tag161": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RevaluationSurplusMember",
"unit": "iso4217:USD"
}
},
"Tag121": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalReserveMember",
"unit": "iso4217:USD"
}
},
"Tag267": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
"unit": "iso4217:USD"
}
},
"Tag101": {
"value": "1372000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:USD"
}
},
"Tag301": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:USD"
}
},
"Tag8": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MiscellaneousOtherReservesMember",
"unit": "iso4217:USD"
}
},
"Tag168": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:USD"
}
},
"Tag78": {
"value": "1372000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:USD"
}
},
"Tag162": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:USD"
}
},
"Tag176": {
"value": "1372000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag312": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfTreasuryShares",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:USD"
}
},
"Tag173": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfTreasuryShares",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:USD"
}
},
"Tag136": {
"value": "27661000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfTreasuryShares",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:USD"
}
},
"Tag231": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfTreasuryShares",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RevaluationSurplusMember",
"unit": "iso4217:USD"
}
},
"Tag131": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfTreasuryShares",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalReserveMember",
"unit": "iso4217:USD"
}
},
"Tag138": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfTreasuryShares",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
"unit": "iso4217:USD"
}
},
"Tag212": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfTreasuryShares",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:USD"
}
},
"Tag297": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfTreasuryShares",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:USD"
}
},
"Tag270": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfTreasuryShares",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MiscellaneousOtherReservesMember",
"unit": "iso4217:USD"
}
},
"Tag221": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfTreasuryShares",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:USD"
}
},
"Tag3": {
"value": "27661000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfTreasuryShares",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:USD"
}
},
"Tag145": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfTreasuryShares",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:USD"
}
},
"Tag259": {
"value": "27661000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfTreasuryShares",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag33": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughExerciseOfOptions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:USD"
}
},
"Tag134": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughExerciseOfOptions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:USD"
}
},
"Tag296": {
"value": "3324000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughExerciseOfOptions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:USD"
}
},
"Tag76": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughExerciseOfOptions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RevaluationSurplusMember",
"unit": "iso4217:USD"
}
},
"Tag282": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughExerciseOfOptions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalReserveMember",
"unit": "iso4217:USD"
}
},
"Tag57": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughExerciseOfOptions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
"unit": "iso4217:USD"
}
},
"Tag309": {
"value": "-153000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughExerciseOfOptions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:USD"
}
},
"Tag106": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughExerciseOfOptions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:USD"
}
},
"Tag21": {
"value": "-1833000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughExerciseOfOptions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MiscellaneousOtherReservesMember",
"unit": "iso4217:USD"
}
},
"Tag98": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughExerciseOfOptions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:USD"
}
},
"Tag141": {
"value": "1338000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughExerciseOfOptions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:USD"
}
},
"Tag64": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughExerciseOfOptions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:USD"
}
},
"Tag240": {
"value": "1338000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughExerciseOfOptions",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag22": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:USD"
}
},
"Tag129": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:USD"
}
},
"Tag97": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:USD"
}
},
"Tag294": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RevaluationSurplusMember",
"unit": "iso4217:USD"
}
},
"Tag108": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalReserveMember",
"unit": "iso4217:USD"
}
},
"Tag20": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
"unit": "iso4217:USD"
}
},
"Tag26": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:USD"
}
},
"Tag228": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:USD"
}
},
"Tag189": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MiscellaneousOtherReservesMember",
"unit": "iso4217:USD"
}
},
"Tag73": {
"value": "126705000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:USD"
}
},
"Tag35": {
"value": "126705000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:USD"
}
},
"Tag216": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:USD"
}
},
"Tag210": {
"value": "126705000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaid",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag75": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughAcquisitionOfSubsidiary",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:USD"
}
},
"Tag91": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughAcquisitionOfSubsidiary",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:USD"
}
},
"Tag112": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughAcquisitionOfSubsidiary",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:USD"
}
},
"Tag308": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughAcquisitionOfSubsidiary",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RevaluationSurplusMember",
"unit": "iso4217:USD"
}
},
"Tag88": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughAcquisitionOfSubsidiary",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalReserveMember",
"unit": "iso4217:USD"
}
},
"Tag42": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughAcquisitionOfSubsidiary",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
"unit": "iso4217:USD"
}
},
"Tag281": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughAcquisitionOfSubsidiary",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:USD"
}
},
"Tag298": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughAcquisitionOfSubsidiary",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:USD"
}
},
"Tag119": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughAcquisitionOfSubsidiary",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MiscellaneousOtherReservesMember",
"unit": "iso4217:USD"
}
},
"Tag232": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughAcquisitionOfSubsidiary",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:USD"
}
},
"Tag96": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughAcquisitionOfSubsidiary",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:USD"
}
},
"Tag227": {
"value": "10327000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughAcquisitionOfSubsidiary",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:USD"
}
},
"Tag201": {
"value": "10327000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughAcquisitionOfSubsidiary",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag236": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:USD"
}
},
"Tag137": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:USD"
}
},
"Tag316": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:USD"
}
},
"Tag196": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RevaluationSurplusMember",
"unit": "iso4217:USD"
}
},
"Tag204": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalReserveMember",
"unit": "iso4217:USD"
}
},
"Tag230": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
"unit": "iso4217:USD"
}
},
"Tag299": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:USD"
}
},
"Tag9": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:USD"
}
},
"Tag242": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MiscellaneousOtherReservesMember",
"unit": "iso4217:USD"
}
},
"Tag217": {
"value": "-4343000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:USD"
}
},
"Tag251": {
"value": "-4343000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:USD"
}
},
"Tag223": {
"value": "84343000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:USD"
}
},
"Tag149": {
"value": "80000000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag66": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:USD"
}
},
"Tag247": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:USD"
}
},
"Tag10": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:USD"
}
},
"Tag257": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RevaluationSurplusMember",
"unit": "iso4217:USD"
}
},
"Tag182": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalReserveMember",
"unit": "iso4217:USD"
}
},
"Tag19": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
"unit": "iso4217:USD"
}
},
"Tag262": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:USD"
}
},
"Tag147": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:USD"
}
},
"Tag60": {
"value": "-36000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MiscellaneousOtherReservesMember",
"unit": "iso4217:USD"
}
},
"Tag27": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:USD"
}
},
"Tag288": {
"value": "-36000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:USD"
}
},
"Tag7": {
"value": "-33000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:USD"
}
},
"Tag65": {
"value": "-69000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesEquity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag118": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:USD"
}
},
"Tag185": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:USD"
}
},
"Tag34": {
"value": "-24337000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:USD"
}
},
"Tag62": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RevaluationSurplusMember",
"unit": "iso4217:USD"
}
},
"Tag49": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalReserveMember",
"unit": "iso4217:USD"
}
},
"Tag195": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
"unit": "iso4217:USD"
}
},
"Tag233": {
"value": "1219000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:USD"
}
},
"Tag127": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:USD"
}
},
"Tag171": {
"value": "-1869000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MiscellaneousOtherReservesMember",
"unit": "iso4217:USD"
}
},
"Tag16": {
"value": "-131048000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:USD"
}
},
"Tag61": {
"value": "-156035000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:USD"
}
},
"Tag322": {
"value": "94637000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:USD"
}
},
"Tag43": {
"value": "-61398000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag54": {
"value": "1419000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:USD"
}
},
"Tag105": {
"value": "289812000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:USD"
}
},
"Tag187": {
"value": "-47631000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:TreasurySharesMember",
"unit": "iso4217:USD"
}
},
"Tag289": {
"value": "685913000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RevaluationSurplusMember",
"unit": "iso4217:USD"
}
},
"Tag4": {
"value": "-36259000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalReserveMember",
"unit": "iso4217:USD"
}
},
"Tag313": {
"value": "24777000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
"unit": "iso4217:USD"
}
},
"Tag205": {
"value": "2141000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:USD"
}
},
"Tag170": {
"value": "-761000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:USD"
}
},
"Tag157": {
"value": "325000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MiscellaneousOtherReservesMember",
"unit": "iso4217:USD"
}
},
"Tag304": {
"value": "556996000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:USD"
}
},
"Tag224": {
"value": "1476732000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:USD"
}
},
"Tag50": {
"value": "119858000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:USD"
}
},
"Tag225": {
"value": "1596590000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag449": {
"value": "503964000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossBeforeTax",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag407": {
"value": "239648000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossBeforeTax",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag464": {
"value": "762000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForAmortisationExpense",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag385": {
"value": "610000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForAmortisationExpense",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag480": {
"value": "217121000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDepreciationExpense",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag433": {
"value": "158815000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDepreciationExpense",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag409": {
"value": "42374000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag404": {
"value": "21110000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag365": {
"value": "-961000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:AdjustmentsForGainsLossesOnDerecognitionOfRightOfUseAssets",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag388": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:AdjustmentsForGainsLossesOnDerecognitionOfRightOfUseAssets",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag481": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag432": {
"value": "-1470000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag391": {
"value": "10121000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForInterestIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag418": {
"value": "1941000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForInterestIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag415": {
"value": "27304000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForInterestExpense",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag332": {
"value": "29773000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForInterestExpense",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag421": {
"value": "1747000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:AdjustmentsForOtherFinanceExpense",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag479": {
"value": "2040000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:AdjustmentsForOtherFinanceExpense",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag362": {
"value": "1696000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForSharebasedPayments",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag392": {
"value": "1372000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForSharebasedPayments",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag394": {
"value": "278000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:AdjustmentsForFinanceLeaseIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag430": {
"value": "585000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:AdjustmentsForFinanceLeaseIncome",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag337": {
"value": "700782000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag363": {
"value": "407152000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag440": {
"value": "-52660000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInInventories",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag403": {
"value": "-51210000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInInventories",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag370": {
"value": "-112648000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag462": {
"value": "111986000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag335": {
"value": "52701000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag475": {
"value": "35029000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag395": {
"value": "-3061000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInDerivativeFinancialAssets",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag361": {
"value": "253000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInDerivativeFinancialAssets",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag338": {
"value": "-66384000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:AdjustmentsForIncreaseDecreaseInMarginAccountHeldWithBroker",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag471": {
"value": "2820000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:AdjustmentsForIncreaseDecreaseInMarginAccountHeldWithBroker",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag343": {
"value": "182052000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseInWorkingCapital",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag459": {
"value": "-98878000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseInWorkingCapital",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag412": {
"value": "5367000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncomeTaxesPaidRefundClassifiedAsOperatingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag408": {
"value": "730000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncomeTaxesPaidRefundClassifiedAsOperatingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag384": {
"value": "513363000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag461": {
"value": "505300000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag349": {
"value": "116045000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag380": {
"value": "46192000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag386": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:ProgressPaymentsForVesselUpgradesAndDryDocks",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"footnote1"
]
}
}
},
"Tag350": {
"value": "-16035000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:ProgressPaymentsForVesselUpgradesAndDryDocks",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"footnote1"
]
}
}
},
"Tag400": {
"value": "634000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag465": {
"value": "103000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag477": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag417": {
"value": "21000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag330": {
"value": "167588000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProceedsFromDisposalOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperations",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag399": {
"value": "95415000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProceedsFromDisposalOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperations",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag470": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag358": {
"value": "87883000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag369": {
"value": "301000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag478": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag359": {
"value": "7842000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:CashReceiptsFromRepaymentOfFinanceLeaseReceivablesClassifiedAsInvestingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag424": {
"value": "7535000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:CashReceiptsFromRepaymentOfFinanceLeaseReceivablesClassifiedAsInvestingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag339": {
"value": "10118000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:InterestReceivedClassifiedAsInvestingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag383": {
"value": "585000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:InterestReceivedClassifiedAsInvestingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag348": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag434": {
"value": "-48588000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag425": {
"value": "68568000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag377": {
"value": "112549000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag419": {
"value": "72070000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag351": {
"value": "67243000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag347": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:PaymentOfFinancingFeesClassifiedAsFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag340": {
"value": "109000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:PaymentOfFinancingFeesClassifiedAsFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag426": {
"value": "171659000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag329": {
"value": "389103000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag396": {
"value": "93513000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag402": {
"value": "54181000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag455": {
"value": "24864000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:InterestPaidClassifiedAsFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag438": {
"value": "24857000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:InterestPaidClassifiedAsFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag327": {
"value": "1652000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:OtherFinanceExpensePaidClassifiedAsFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag467": {
"value": "1586000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:OtherFinanceExpensePaidClassifiedAsFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag473": {
"value": "23698000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PaymentsToAcquireOrRedeemEntitysShares",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag344": {
"value": "26323000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PaymentsToAcquireOrRedeemEntitysShares",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag346": {
"value": "1021010000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:DrawdownOfTrustReceiptsClassifiedAsFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag420": {
"value": "260377000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:DrawdownOfTrustReceiptsClassifiedAsFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag356": {
"value": "989884000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:RepaymentOfTrustReceiptsClassifiedAsFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag333": {
"value": "306856000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:RepaymentOfTrustReceiptsClassifiedAsFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag474": {
"value": "405493000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaidClassifiedAsFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag416": {
"value": "126705000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaidClassifiedAsFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag360": {
"value": "27607000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaidToNoncontrollingInterestsClassifiedAsFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag444": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaidToNoncontrollingInterestsClassifiedAsFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag376": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProceedsFromContributionsOfNoncontrollingInterests",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag355": {
"value": "80000000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProceedsFromContributionsOfNoncontrollingInterests",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag375": {
"value": "-645290000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag429": {
"value": "-522100000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag445": {
"value": "-63359000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag441": {
"value": "95749000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag452": {
"value": "225396000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag366": {
"value": "129647000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag378": {
"value": "162037000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag357": {
"value": "225396000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag453": {
"value": "478373000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:LiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "bwlpg:BorrowingsMember",
"unit": "iso4217:USD"
}
},
"Tag428": {
"value": "227483000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:LiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "ifrs-full:LeaseLiabilitiesMember",
"unit": "iso4217:USD"
}
},
"Tag454": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:LiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "ifrs-full:InterestRateSwapContractMember",
"unit": "iso4217:USD"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"footnote2"
]
}
}
},
"Tag328": {
"value": "1093080000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "bwlpg:BorrowingsMember",
"unit": "iso4217:USD"
}
},
"Tag413": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "ifrs-full:LeaseLiabilitiesMember",
"unit": "iso4217:USD"
}
},
"Tag371": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "ifrs-full:InterestRateSwapContractMember",
"unit": "iso4217:USD"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"footnote2"
]
}
}
},
"Tag334": {
"value": "-1188352000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:IncreaseDecreaseThroughCashChangesOnPrincipalAndInterestPaymentsReceiptsLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "bwlpg:BorrowingsMember",
"unit": "iso4217:USD"
}
},
"Tag390": {
"value": "-100610000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:IncreaseDecreaseThroughCashChangesOnPrincipalAndInterestPaymentsReceiptsLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "ifrs-full:LeaseLiabilitiesMember",
"unit": "iso4217:USD"
}
},
"Tag405": {
"value": "9042000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:IncreaseDecreaseThroughCashChangesOnPrincipalAndInterestPaymentsReceiptsLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "ifrs-full:InterestRateSwapContractMember",
"unit": "iso4217:USD"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"footnote2"
]
}
}
},
"Tag450": {
"value": "-95272000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:IncreaseDecreaseThroughCashChangesLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "bwlpg:BorrowingsMember",
"unit": "iso4217:USD"
}
},
"Tag368": {
"value": "-100610000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:IncreaseDecreaseThroughCashChangesLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "ifrs-full:LeaseLiabilitiesMember",
"unit": "iso4217:USD"
}
},
"Tag458": {
"value": "9042000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:IncreaseDecreaseThroughCashChangesLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "ifrs-full:InterestRateSwapContractMember",
"unit": "iso4217:USD"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"footnote2"
]
}
}
},
"Tag483": {
"value": "29248000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:IncreaseDecreaseThroughNonCashChangesOnInterestExpenseIncomeLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "bwlpg:BorrowingsMember",
"unit": "iso4217:USD"
}
},
"Tag482": {
"value": "7098000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:IncreaseDecreaseThroughNonCashChangesOnInterestExpenseIncomeLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "ifrs-full:LeaseLiabilitiesMember",
"unit": "iso4217:USD"
}
},
"Tag446": {
"value": "-9042000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:IncreaseDecreaseThroughNonCashChangesOnInterestExpenseIncomeLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "ifrs-full:InterestRateSwapContractMember",
"unit": "iso4217:USD"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"footnote2"
]
}
}
},
"Tag460": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughChangesInFairValuesLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "bwlpg:BorrowingsMember",
"unit": "iso4217:USD"
}
},
"Tag354": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughChangesInFairValuesLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "ifrs-full:LeaseLiabilitiesMember",
"unit": "iso4217:USD"
}
},
"Tag353": {
"value": "679000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughChangesInFairValuesLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "ifrs-full:InterestRateSwapContractMember",
"unit": "iso4217:USD"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"footnote2"
]
}
}
},
"Tag389": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "bwlpg:BorrowingsMember",
"unit": "iso4217:USD"
}
},
"Tag469": {
"value": "16095000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "ifrs-full:LeaseLiabilitiesMember",
"unit": "iso4217:USD"
}
},
"Tag381": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "ifrs-full:InterestRateSwapContractMember",
"unit": "iso4217:USD"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"footnote2"
]
}
}
},
"Tag468": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:IncreaseDecreaseThroughLeaseModificationsLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "bwlpg:BorrowingsMember",
"unit": "iso4217:USD"
}
},
"Tag427": {
"value": "49625000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:IncreaseDecreaseThroughLeaseModificationsLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "ifrs-full:LeaseLiabilitiesMember",
"unit": "iso4217:USD"
}
},
"Tag364": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:IncreaseDecreaseThroughLeaseModificationsLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "ifrs-full:InterestRateSwapContractMember",
"unit": "iso4217:USD"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"footnote2"
]
}
}
},
"Tag437": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:DecreaseThroughDisposalOfLeaseLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "bwlpg:BorrowingsMember",
"unit": "iso4217:USD"
}
},
"Tag393": {
"value": "41852000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:DecreaseThroughDisposalOfLeaseLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "ifrs-full:LeaseLiabilitiesMember",
"unit": "iso4217:USD"
}
},
"Tag398": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:DecreaseThroughDisposalOfLeaseLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "ifrs-full:InterestRateSwapContractMember",
"unit": "iso4217:USD"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"footnote2"
]
}
}
},
"Tag411": {
"value": "29248000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:IncreaseDecreaseThroughNonCashChangesLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "bwlpg:BorrowingsMember",
"unit": "iso4217:USD"
}
},
"Tag373": {
"value": "30966000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:IncreaseDecreaseThroughNonCashChangesLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "ifrs-full:LeaseLiabilitiesMember",
"unit": "iso4217:USD"
}
},
"Tag463": {
"value": "-8363000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:IncreaseDecreaseThroughNonCashChangesLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "ifrs-full:InterestRateSwapContractMember",
"unit": "iso4217:USD"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"footnote2"
]
}
}
},
"Tag447": {
"value": "412349000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:LiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "bwlpg:BorrowingsMember",
"unit": "iso4217:USD"
}
},
"Tag367": {
"value": "157839000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:LiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "ifrs-full:LeaseLiabilitiesMember",
"unit": "iso4217:USD"
}
},
"Tag485": {
"value": "679000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:LiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2024-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "ifrs-full:InterestRateSwapContractMember",
"unit": "iso4217:USD"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"footnote2"
]
}
}
},
"Tag423": {
"value": "742289000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:LiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "bwlpg:BorrowingsMember",
"unit": "iso4217:USD"
}
},
"Tag331": {
"value": "132540000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:LiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "ifrs-full:LeaseLiabilitiesMember",
"unit": "iso4217:USD"
}
},
"Tag457": {
"value": "14140000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:LiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "ifrs-full:InterestRateSwapContractMember",
"unit": "iso4217:USD"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"footnote2"
]
}
}
},
"Tag436": {
"value": "327511000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "bwlpg:BorrowingsMember",
"unit": "iso4217:USD"
}
},
"Tag336": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "ifrs-full:LeaseLiabilitiesMember",
"unit": "iso4217:USD"
}
},
"Tag352": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "ifrs-full:InterestRateSwapContractMember",
"unit": "iso4217:USD"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"footnote2"
]
}
}
},
"Tag448": {
"value": "-712610000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:IncreaseDecreaseThroughCashChangesOnPrincipalAndInterestPaymentsReceiptsLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "bwlpg:BorrowingsMember",
"unit": "iso4217:USD"
}
},
"Tag397": {
"value": "-59137000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:IncreaseDecreaseThroughCashChangesOnPrincipalAndInterestPaymentsReceiptsLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "ifrs-full:LeaseLiabilitiesMember",
"unit": "iso4217:USD"
}
},
"Tag422": {
"value": "-3250000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:IncreaseDecreaseThroughCashChangesOnPrincipalAndInterestPaymentsReceiptsLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "ifrs-full:InterestRateSwapContractMember",
"unit": "iso4217:USD"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"footnote2"
]
}
}
},
"Tag374": {
"value": "-385099000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:IncreaseDecreaseThroughCashChangesLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "bwlpg:BorrowingsMember",
"unit": "iso4217:USD"
}
},
"Tag439": {
"value": "-59137000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:IncreaseDecreaseThroughCashChangesLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "ifrs-full:LeaseLiabilitiesMember",
"unit": "iso4217:USD"
}
},
"Tag472": {
"value": "-3250000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:IncreaseDecreaseThroughCashChangesLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "ifrs-full:InterestRateSwapContractMember",
"unit": "iso4217:USD"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"footnote2"
]
}
}
},
"Tag451": {
"value": "21565000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:IncreaseDecreaseThroughNonCashChangesOnInterestExpenseIncomeLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "bwlpg:BorrowingsMember",
"unit": "iso4217:USD"
}
},
"Tag345": {
"value": "4956000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:IncreaseDecreaseThroughNonCashChangesOnInterestExpenseIncomeLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "ifrs-full:LeaseLiabilitiesMember",
"unit": "iso4217:USD"
}
},
"Tag431": {
"value": "3252000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:IncreaseDecreaseThroughNonCashChangesOnInterestExpenseIncomeLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "ifrs-full:InterestRateSwapContractMember",
"unit": "iso4217:USD"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"footnote2"
]
}
}
},
"Tag442": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughChangesInFairValuesLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "bwlpg:BorrowingsMember",
"unit": "iso4217:USD"
}
},
"Tag341": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughChangesInFairValuesLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "ifrs-full:LeaseLiabilitiesMember",
"unit": "iso4217:USD"
}
},
"Tag382": {
"value": "-14142000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughChangesInFairValuesLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "ifrs-full:InterestRateSwapContractMember",
"unit": "iso4217:USD"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"footnote2"
]
}
}
},
"Tag401": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "bwlpg:BorrowingsMember",
"unit": "iso4217:USD"
}
},
"Tag372": {
"value": "16016000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "ifrs-full:LeaseLiabilitiesMember",
"unit": "iso4217:USD"
}
},
"Tag342": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "ifrs-full:InterestRateSwapContractMember",
"unit": "iso4217:USD"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"footnote2"
]
}
}
},
"Tag476": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:IncreaseDecreaseThroughLeaseModificationsLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "bwlpg:BorrowingsMember",
"unit": "iso4217:USD"
}
},
"Tag414": {
"value": "42645000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:IncreaseDecreaseThroughLeaseModificationsLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "ifrs-full:LeaseLiabilitiesMember",
"unit": "iso4217:USD"
}
},
"Tag435": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:IncreaseDecreaseThroughLeaseModificationsLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "ifrs-full:InterestRateSwapContractMember",
"unit": "iso4217:USD"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"footnote2"
]
}
}
},
"Tag410": {
"value": "-99618000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:DecreaseThroughDisposalOfLeaseLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "bwlpg:BorrowingsMember",
"unit": "iso4217:USD"
}
},
"Tag456": {
"value": "-90463000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:DecreaseThroughDisposalOfLeaseLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "ifrs-full:LeaseLiabilitiesMember",
"unit": "iso4217:USD"
}
},
"Tag443": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:DecreaseThroughDisposalOfLeaseLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "ifrs-full:InterestRateSwapContractMember",
"unit": "iso4217:USD"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"footnote2"
]
}
}
},
"Tag387": {
"value": "121183000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:IncreaseDecreaseThroughNonCashChangesLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "bwlpg:BorrowingsMember",
"unit": "iso4217:USD"
}
},
"Tag379": {
"value": "154080000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:IncreaseDecreaseThroughNonCashChangesLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "ifrs-full:LeaseLiabilitiesMember",
"unit": "iso4217:USD"
}
},
"Tag484": {
"value": "-10890000",
"decimals": -3,
"dimensions": {
"concept": "bwlpg:IncreaseDecreaseThroughNonCashChangesLiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "ifrs-full:InterestRateSwapContractMember",
"unit": "iso4217:USD"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"footnote2"
]
}
}
},
"Tag466": {
"value": "478373000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:LiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "bwlpg:BorrowingsMember",
"unit": "iso4217:USD"
}
},
"Tag406": {
"value": "227483000",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:LiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "ifrs-full:LeaseLiabilitiesMember",
"unit": "iso4217:USD"
}
},
"Tag326": {
"value": "0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:LiabilitiesArisingFromFinancingActivities",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00",
"ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis": "ifrs-full:InterestRateSwapContractMember",
"unit": "iso4217:USD"
},
"links": {
"ftTyp_fact-footnote": {
"ftGrp_default": [
"footnote2"
]
}
}
},
"Tag742": {
"value": "BW LPG LIMITED",
"dimensions": {
"concept": "ifrs-full:NameOfParentEntity",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag723": {
"value": "\n
\n1. General information
\n
\nBW LPG Limited (the \u201cCompany\u201d) is listed on the Oslo Stock Exchange and incorporated and domiciled
\nin Bermuda. The address of its registered office is c/o Inchona Services Limited, Washington Mall
\nPhase 2, 4th Floor, Suite 400, 22 Church Street, HM 1189, Hamilton HM EX, Bermuda.
\n
\nThe principal activity of the Company is that of investment holding. The principal activities of its
\nsubsidiaries are ship owning, chartering and LPG trading (note 26).
\n
\n\nThese consolidated financial statements were authorised for issue by the Board of Directors of the
\nCompany on 27 March 2024.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag726": {
"value": "BW LPG Limited",
"dimensions": {
"concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag732": {
"value": "Bermuda",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag729": {
"value": "c/o Inchona Services Limited, Washington MallPhase 2, 4th Floor, Suite 400, 22 Church Street, HM 1189, Hamilton HM EX, Bermuda.",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag721": {
"value": "investment holding",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag724": {
"value": "\nThese consolidated financial statements were authorised for issue by the Board of Directors of the
\nCompany on 27 March 2024.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag748": {
"value": "\n
\n
\n2. Material accounting policies
\n
\n\n
\n (a) Basis of preparation
\n
\nThe consolidated financial statements have been prepared in accordance with IFRS
\nAccounting Standards, and have been prepared under the historical cost convention, except
\nas disclosed in the accounting policies below.
\n
\nThe Group identified and corrected certain immaterial errors with respect to the comparative
\ninformation for the year ended 31 December 2022. See note 28 for further disclosures.
\n
\nNew standards, amendments to published standards and interpretations, adopted by the
\nGroup
\n
\nThe Group has adopted all the relevant new standards, amendments and interpretations to
\npublished standards as of 1 January 2023.
\n
\nThe adoption of these new standards, amendments, and interpretations to published
\nstandards does not have a material impact on the consolidated financial statements.
\n
\nCritical accounting estimates, assumptions and judgements
\n
\n
\nThe preparation of the consolidated financial statements in conformity with IFRS requires
\nManagement to exercise its judgement in the process of applying the Group\u2019s accounting
\npolicies. It also requires the use of certain critical accounting estimates and assumptions.
\nEstimates, assumptions and judgements are continually evaluated and are based on
\nhistorical experience and other factors, including expectations of future events that are
\nbelieved to be reasonable under the circumstances.
\n
\nThe following is a summary of estimates and assumptions which have a material effect.
\n
\n(1) Useful life and residual value of assets
\n
\nThe Group reviews the useful life and residual value of its vessels at the balance
\nsheet date and any adjustments are made on a prospective basis. Residual value
\nis estimated as the lightweight tonnage (LWT) of each vessel multiplied by the
\nscrap steel price per LWT, referenced against historical average price. If estimates
\nof the residual values are revised, the amount of depreciation charge in the future
\nyears will be changed.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n2. Material accounting policies (continued)
\n
\n\n
\n (a) Basis of preparation (continued)
\n
\n\nCritical accounting estimates, assumptions and judgements
\n (continued)
\n
\n(1) Useful life and residual value of assets (continued)
\n
\nThe useful lives of the vessels are assessed periodically based on the condition
\nof the vessels, market conditions and other regulatory requirements. If the
\nestimates of useful lives for the vessels are revised or there is a change in useful
\nlives, the amount of depreciation charge recorded in future years will be
\nchanged.
\n
\n(2) Impairment
\n
\nThe Group assesses at the balance sheet dates whether there is any objective
\nevidence or indication that the values of the intangible assets, and property, plant
\nand equipment may be impaired. If any such indication exists, the Group will
\nestimate the recoverable amount of the asset, and write down the asset to the
\nrecoverable amount. The assessment of the recoverable amounts of the vessels
\nis based on the higher of fair value less cost to sell and value-in-use calculations,
\nwith each vessel being regarded as one cash generating unit. The recoverable
\namount of vessels is estimated predominantly based on independent third party
\nbroker valuations.
\n
\nChanges to these brokers\u2019 estimates may significantly impact the impairment
\ncharges recognised and future changes may lead to reversals of currently
\nrecognised impairment charges.
\n
\nSee note 8(b) for further disclosures.
\n
\n(3) Revenue recognition
\n
\nAll voyage revenues are recognised on a percentage of completion basis. Load-
\nto-discharge basis is used in determining the percentage of completion for all
\nspot voyages (including voyages servicing contracts of affreightment). Under this
\nmethod, spot voyage revenue is recognised rateably over the period from the
\npoint of loading of the current voyage to the point of discharge of the current
\nvoyage.
\n
\nManagement uses its judgement in estimating the total number of days of a
\nvoyage based on historical trends, the operating capability of the vessel (speed
\nand fuel consumption) and the distance of the trade route. Actual results may
\ndiffer from estimates.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n (b) Revenue and income recognition
\n
\nRevenue comprises the fair value of the consideration received or receivable for the
\nrendering of services in the ordinary course of the Group\u2019s activities, net of rebates,
\ndiscounts, off-hire charges and after eliminating sales within the Group.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n2. Material accounting policies (continued)
\n
\n\n(b) Revenue and income recognition (continued)
\n
\n(1) Rendering of services
\n
\nRevenue from time charters accounted for as operating leases is recognised in
\naccordance with IFRS 16 in profit or loss on a straight-line basis over the lease
\nterm. Apart from the lease, performance obligations include non-lease
\ncomponents attributable to the bareboat charter and the operation of the vessel
\nwhich are accounted for as service revenue under IFRS 15. This revenue is
\nrecognised \u201cover time\u201d as the customer is simultaneously receiving and
\nconsuming the benefits of the service. Revenues are allocated to each
\nperformance obligation based on its relative standalone selling price, generally
\ndetermined based on prices charged to customers. Non-lease components are
\nnot separately disclosed as they are considered not material to understand the
\nGroup operations.
\n
\nRevenue from spot voyages is recognised rateably over the estimated length of
\nthe voyage on a load-to-discharge basis within the respective reporting period.
\nVoyage expenses are capitalized between the discharge port of the immediately
\nprevious cargo, or contract date if later, and the load port of the cargo to be
\nchartered if they qualify as fulfilment costs. The performance obligations for
\nvoyage revenue are satisfied over time from when the vessel is ready at the
\nload port to the point of cargo delivery at the discharge port. No additional
\ndisclosures in relation to the incremental cost of obtaining the contract and the
\nremaining performance obligation with an original duration of one year or less
\nare made as the Group has applied the practical expedients available in the
\nstandard. Additionally, as the Group typically receives payments within one year
\nfrom the start of the voyage, there are no additional disclosures made.
\n
\nDemurrage revenue represents a variable consideration and is recognised as
\nrevenue from spot voyages based on percentage of completion, consistent with
\nthe basis of recognising voyage freight revenue and is assessed at a percentage
\nof the total estimated claims issued to customers. The estimation of this rate is
\nbased on the historical actual demurrage recovered over the total estimated
\nclaims issued to customers.
\n
\n(2) Product Services \u2013 cargo sales
\n
\n Revenue from the sale of goods is recognised at the point in time when the
\nperformance obligations have been satisfied, which is when control of the cargo
\nis transferred to the customer. Revenue is measured based on consideration
\nspecified in the contract with a customer, which also includes the provision of
\nservices (shipping and insurance) when goods are sold on a CFR or CIF basis,
\nwhich means that the Group is responsible (acts as principal) for providing
\nshipping services, and in some instances, insurance after the date at which
\ncontrol of goods passes to the customer at the loading port. The Group, therefore,
\nhas separate performance obligations for freight and insurance services that are
\nprovided to facilitate the sale of commodities. The Group does not disclose sales
\nrevenue from freight and insurance services separately as these are not
\nconsidered necessary in order to understand the economic impact on the Group
\nand are analysed by the chief operation decision maker within the \u201cProduct
\nServices\u201d segment. The same recognition and presentation principles apply to
\nrevenues arising from physical settlement of forward sale contracts that do not
\nmeet the own use exemption. See note 2(y).
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n2. Material accounting policies (continued)
\n
\n\n
\n(b) Revenue and income recognition (continued)
\n
\n\n
\n\n(3) Interest income
\n
\nInterest income is recognised on a time proportion basis using the effective
\ninterest method.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n(c) Group accounting
\n
\n\n
\n(1) Subsidiaries
\n
\n(i) Consolidation
\n
\nSubsidiaries are entities (including special purpose entities) over which
\nthe Group has control. The Group controls an entity when the Group is
\nexposed to, or has rights to, variable returns from its involvement with
\nthe entity and has the ability to affect those returns through its power
\nover the entity. Subsidiaries are fully consolidated from the date on which
\ncontrol is transferred to the Group. They are de-consolidated from the date
\non which control ceases.
\n
\nIn preparing the consolidated financial statements, transactions, balances
\nand unrealised gains on transactions between group companies are
\neliminated. Unrealised losses are also eliminated but are considered an
\nimpairment indicator of the asset transferred. Where necessary,
\nadjustments are made to the financial statements of subsidiaries to
\nensure the consistency of accounting policies with those of the Group.
\n
\nNon-controlling interests are part of the net results of operations and of
\nnet assets of a subsidiary attributable to the interests which are not owned
\ndirectly or indirectly by the equity holders of the Company. They are
\nshown separately in the consolidated statement of comprehensive
\nincome, statement of changes in equity and balance sheet. Total
\ncomprehensive income is attributed to the non-controlling interests based
\non their respective interests in a subsidiary, even if this results in the non-
\ncontrolling interests having a deficit balance.
\n
\n\n
\n\n
\n\n(ii) Acquisitions
\n
\n
\nThe Group uses the acquisition method of accounting to account for
\nbusiness combinations.
\n
\nThe consideration transferred for the acquisition of a subsidiary or business
\ncomprises the fair value of the assets transferred, the liabilities incurred,
\nand the equity interests issued by the Group.
\n
\nThe consideration transferred also includes any contingent consideration
\narrangement and any pre-existing equity interest in the subsidiary
\nmeasured at their fair value at the acquisition date.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n2. Material accounting policies (continued)
\n
\n\n
\n(c) Group accounting (continued)
\n
\n\n
\n(1) Subsidiaries (continued)
\n
\n\n
\n\n
\n\n(ii) Acquisitions
\n(continued)
\n
\nIf the business combination is achieved in stages, the acquisition date
\ncarrying value of the acquirer\u2019s previously held equity interest in the
\nacquiree is re-measured to fair value at the acquisition date, and any gains
\nor losses arising from such re-measurement are recognised in profit or
\nloss.
\n
\nAcquisition-related costs are expensed as incurred.
\n
\nIdentifiable assets acquired and liabilities and contingent liabilities
\nassumed in a business combination are, with limited exceptions,
\nmeasured initially at their fair values at the acquisition date.
\n
\nOn an acquisition-by-acquisition basis, the Group recognises any non-
\ncontrolling interest in the acquiree at the date of acquisition either at fair
\nvalue or at the non-controlling interest\u2019s proportionate share of the
\nacquiree\u2019s net identifiable assets.
\n
\nThe excess of (i) the consideration transferred, the amount of any non-
\ncontrolling interest in the acquiree, and the acquisition-date fair value of
\nany previous equity interest in the acquiree over (ii) the fair values of the
\nidentifiable net assets acquired, is recorded as goodwill.
\n
\nThe excess of: (i) fair value of the net identifiable assets acquired over
\nthe (ii) consideration transferred; the amount of any non-controlling
\ninterest in the acquiree; and the acquisition-date fair value of any
\nprevious equity interest in the acquiree; is recorded in the profit or loss
\nduring the period when it occurs.
\n
\nThe Group has an option to apply a \u201cconcentration test\u201d that permits a
\nsimplified assessment of whether an acquired set of activities and assets
\nis not a business. The optional concentration test is met if substantially all
\nof the fair value of the gross assets acquired is concentrated in a single
\nidentifiable asset or group of similar identifiable assets.
\n
\n(iii) Disposals
\n
\n
\nWhen a change in the Group\u2019s ownership interest in a subsidiary results
\nin a loss of control over the subsidiary, the assets and liabilities of the
\nsubsidiary including any goodwill are derecognised. Amounts previously
\nrecognised in other comprehensive income in respect of that entity are
\nalso reclassified to profit or loss or transferred directly to retained
\nearnings if required by a specific standard.
\n
\nAny retained equity interest in the entity is remeasured at fair value. The
\ndifference between the carrying amount of the retained interest at the
\ndate when control is lost and its fair value is recognised in profit or loss.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n2. Material accounting policies (continued)
\n
\n\n
\n
\n(c) Group accounting (continued)
\n
\n\n(2) Transactions with non-controlling interests
\n
\nChanges in the Group\u2019s ownership interest in a subsidiary that do not result in a
\nloss of control over the subsidiary are accounted for as transactions with equity
\nowners of the Company. Any difference between the change in the carrying
\namounts of the non-controlling interest and the fair value of the consideration
\npaid or received is recognised in a separate reserve within equity attributable to
\nthe equity holders of the Company.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n(3) Joint venture
\n
\nA joint venture is an entity over which the Group has joint control as a result of
\ncontractual arrangements and rights to the net assets of the entity.
\n
\nInvestment in joint ventures is accounted for in the consolidated financial
\nstatements using the equity method of accounting less impairment losses, if any.
\n
\n\n
\n\n
\n\n(i) Acquisitions
\n
\n
\nInvestment in a joint venture is initially recognised at cost. The cost of an
\nacquisition is measured at the fair value of the assets given, equity
\ninstruments issued or liabilities incurred or assumed at the date of
\nexchange, plus costs directly attributable to the acquisition. Goodwill on
\njoint venture represents the excess of the cost of acquisition of the joint
\nventure over the Group\u2019s share of the fair value of the identifiable net
\nassets of the joint venture and is included in the carrying amount of the
\ninvestment.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n(ii) Equity method of accounting
\n
\nUnder the equity method of accounting, the investment is initially
\nrecognised at cost and adjusted thereafter to recognise the Group\u2019s share
\nof its joint venture\u2019s post-acquisition profits or losses in the Group\u2019s profit
\nor loss and its share of the joint venture\u2019s other comprehensive income in
\nthe Group\u2019s other comprehensive income. Dividend received or receivable
\nfrom the joint venture is recognised as a reduction of the carrying amount
\nof the investment. When the Group\u2019s share of losses in a joint venture
\nequals to or exceeds its interest in the joint venture, the Group does not
\nrecognise further losses, unless it has incurred legal or constructive
\nobligations to make, or has made, payments on behalf of the joint
\nventure. If the joint venture subsequently reports profits, the Group
\nresumes recognising its share of those profits only after its share of the
\nprofits equals the share of losses not recognised.
\n
\nUnrealised gains on transactions between the Group and its joint venture
\nare eliminated to the extent of the Group's interest in the joint venture.
\nUnrealised losses are also eliminated unless the transactions provide
\nevidence of impairment of the assets transferred. The accounting policies
\nof a joint venture are changed where necessary to ensure consistency
\nwith the accounting policies adopted by the Group.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n2. Material accounting policies (continued)
\n
\n\n
\n(c) Group accounting (continued)
\n
\n\n(3) Joint venture (continued)
\n
\n(iii) Disposals
\n
\nInvestment in joint venture is derecognised when the Group loses joint
\ncontrol. If the retained equity interest in the former joint venture is a
\nfinancial asset, the retained equity interest is remeasured at fair value.
\nThe difference between the carrying amount of the retained interest at
\nthe date when joint control is lost, and its fair value and any proceeds on
\npartial disposal, is recognised in profit or loss.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n
\n\n(d) Intangible assets
\n
\n
\n
\nComputer software
\n
\nAcquired computer software are initially capitalised at cost which includes the purchase
\nprice (net of any discounts and rebates) and other directly attributable costs of preparing
\nthe assets for its intended use. They are subsequently carried at cost less accumulated
\namortisation and impairment losses. These costs are amortised to profit or loss using the
\nstraight-line method over their estimated remaining useful lives of 5 years.
\n
\nThe useful lives are reviewed, and adjusted as appropriate, at least annually. The effects of
\nany revision in estimate are recognised in profit or loss when the changes arise.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n(e) Property, plant and equipment
\n
\n(1) Measurement
\n
\n(i)
\nProperty, plant and equipment are initially recognised at cost and
\nsubsequently carried at cost less accumulated depreciation and
\naccumulated impairment losses (note 2(f)).
\n
\n(ii)
\nThe cost of an item of property, plant and equipment initially recognised
\nincludes expenditure that is directly attributable to the acquisition of the
\nitems. Dismantlement, removal or restoration costs are included as part
\nof the cost of property, plant and equipment if the obligation for
\ndismantlement, removal or restoration is incurred as a consequence of
\nacquiring or using the asset.
\n
\n(iii)
\nIf significant parts of an item of property, plant and equipment have
\ndifferent useful lives, they are accounted for as separate components of
\nproperty, plant and equipment.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n2. Material accounting policies (continued)
\n
\n\n
\n
\n(e) Property, plant and equipment (continued)
\n
\n\n(2) Depreciation
\n
\n(i)
\n Depreciation on property, plant and equipment is calculated using a
\nstraight-line method to allocate their depreciable amounts over their
\nestimated useful lives as follows:
\n
\nVessels 25 years
\nDry docking/Scrubbers 2.5 - 5 years
\nFurniture and fixtures 3 - 5 years
\n
\nThe residual values, estimated useful lives and depreciation method of
\nproperty, plant and equipment are reviewed, and adjusted as appropriate,
\nat least annually. The effects of any revision in estimate are recognised in
\nprofit or loss when the changes arise.
\n
\n(ii)
\nSignificant components of individual assets are assessed and if a
\ncomponent has a useful life that is different from the remainder of that
\nasset, that component is depreciated separately. The remaining carrying
\namount of the old component as a result of a replacement will be written
\noff to profit or loss.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n(3) Subsequent expenditure
\n
\nSubsequent expenditure relating to property, plant and equipment, including
\ndrydocking and replacing a significant component, that has already been
\nrecognised, is added to the carrying amount of the asset only when it is probable
\nthat future economic benefits associated with the item will flow to the Group
\nand the cost of the item can be measured reliably. All other repair and
\nmaintenance expenses are recognised in profit or loss when incurred.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n(4) Disposal
\n
\nOn disposal of an item of property, plant and equipment, the difference between
\nthe net disposal proceeds and its carrying amount is recognised in profit or loss.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n2. Material accounting policies (continued)
\n
\n\n
\n\n(f) Impairment of non-financial assets
\n
\nIntangible assets with finite lives, property, plant and equipment and investment in a joint
\nventure are tested for impairment whenever there is any objective evidence or an
\nindication that these assets may be impaired.
\n
\nFor the purpose of impairment testing, the recoverable amount (i.e. the higher of the fair
\nvalue less cost to sell and value-in-use) is determined on an individual asset basis unless
\nthe asset does not generate cash flows that are largely independent of those from other
\nassets. If this is the case, the recoverable amount is determined for the cash-generating
\nunit (\u201cCGU\u201d) to which the asset belongs.
\n
\nIf the recoverable amount of the asset is estimated to be less than its carrying amount, the
\ncarrying amount of the asset (or CGU) is reduced to its recoverable amount. The difference
\nbetween the carrying amount and recoverable amount is recognised as an impairment loss
\nin profit or loss.
\n
\nAn impairment loss for an asset (or CGU) is reversed if, and only if, there has been a change
\nin the estimates used to determine the asset\u2019s (or CGU\u2019s) recoverable amount since the last
\nimpairment loss was recognised. The carrying amount of this asset (or CGU) is increased to
\nits revised recoverable amount, provided that this amount does not exceed the carrying
\namount that would have been determined (net of accumulated depreciation) had no
\nimpairment loss been recognised for the asset (or CGU) in prior years. A reversal of
\nimpairment loss for an asset (or CGU) is recognised in profit or loss.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n(g) Derivative financial instruments and hedging activities
\n
\nA derivative financial instrument is initially recognised at its fair value on the date the
\ncontract is entered into and is subsequently carried at its fair value. The method of
\nrecognising the resulting gain or loss depends on whether the derivative is designated as a
\nhedge instrument, and if so, the nature of the item being hedged. The Group designates
\neach hedge as either: (a) fair value hedge or (b) cash flow hedge.
\n
\nFor derivative financial instruments that are not designated or do not qualify for hedge
\naccounting, any fair value gains or losses are recognised in profit or loss as derivative
\ngain/(loss) when the change arises.
\n
\nAt the inception of the transaction, the Group documents the relationship between the
\nhedging instruments and hedged items as well as, the risk management objective and
\nstrategies for undertaking various hedging transactions. The Group also documents its
\nassessment, both at hedge inception and on an ongoing basis, of whether the derivatives
\ndesignated as hedging instruments are highly effective in offsetting changes in fair value
\nor cash flows of the hedged items.
\n
\nHedge effectiveness is determined at the inception of the hedging relationship, and through
\nperiodic prospective effectiveness assessments to ensure that an economic relationship
\nexists between the hedged item and hedging instrument.
\n
\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n2. Material accounting policies (continued)
\n
\n\n
\n\n(g) Derivative financial instruments and hedging activities (continued)
\n
\nThe Group enters into hedge relationships where the critical terms of the hedging
\ninstrument match exactly with the terms of the hedged item, and so a qualitative
\nassessment of effectiveness is performed. If changes in circumstances affect the terms of
\nthe hedged item such that the critical terms no longer match exactly with the critical terms
\nof the hedging instrument, the Group uses the hypothetical derivative method to assess
\neffectiveness.
\n
\nThe carrying amount of a derivative designated as a hedge is presented as a non-current
\nasset or liability if the remaining expected life of the hedged item is more than 12 months,
\nand as a current asset or liability if the remaining expected life of the hedged item is less
\nthan 12 months. The fair value of a trading derivative is classified as a current asset or
\nliability.
\n
\nThe fair value of derivative financial instruments represents the amount estimated by banks
\nor brokers that the Group will receive or pay to terminate the derivatives at the balance
\nsheet date.
\n
\nHedges directly affected by interest rate benchmark reform
\n
\nPhase 2 amendments: Replacement of benchmark interest rates \u2013 when there is no longer
\nuncertainty arising from interest rate benchmark reform
\n
\nThe Group amends the description of the hedging instrument only if the following conditions
\nare met:
\n
\n- it makes a change required by interest rate benchmark reform by changing the basis
\nfor determining the contractual cash flows of the hedging instrument or using
\nanother approach that is economically equivalent to changing the basis for
\ndetermining the contractual cash flows of the original hedging instrument; and
\n- the original hedging instrument is not derecognised.
\n
\nThese amendments in the formal hedge documentation do not constitute the
\ndiscontinuation of the hedging relationship or the designation of a new hedging
\nrelationship.
\n
\nIf other changes are made in addition to those changes required by the interest rate
\nbenchmark reform described above, then the Group first considers whether those additional
\nchanges result in the discontinuation of the hedge accounting relationship. If the additional
\nchanges do not result in discontinuation of the hedge accounting relationship, then the
\nGroup amends the formal hedge documentation for changes required by interest rate
\nbenchmark reform as mentioned above.
\n
\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n2. Material accounting policies (continued)
\n
\n\n
\n\n(g) Derivative financial instruments and hedging activities (continued)
\n
\n(1) Interest rate swaps
\n
\nThe Group has entered into interest rate swaps that are cash flow hedges for the
\nGroup\u2019s exposure to interest rate risk on its borrowings. These contracts entitle
\nthe Group to receive interest at floating rates on notional principal amounts and
\noblige the Group to pay interest at fixed rates on the same notional principal
\namounts, thus allowing the Group to raise borrowings at floating rates and swap
\nthem into fixed rates. The Group hedges up to 75% of its floating rate borrowings
\nand the hedged item is identified as a proportion of the outstanding amount of
\nthe borrowings. As all critical terms matched during the year, the economic
\nrelationship was assessed to be 100% effective.
\n
\nThe fair value changes on the effective portion of interest rate swaps designated
\nas cash flow hedges are recognised in other comprehensive income,
\naccumulated in the fair value reserve, and reclassified to profit or loss when the
\nhedged interest expense on the borrowings is recognised in profit or loss. The
\nfair value changes on the ineffective portion of interest swaps are recognised
\nimmediately in profit or loss.
\n
\n(2) Forward bunker swaps
\n
\nThe Group has entered into forward bunker swaps that are cash flow hedges for
\nthe Group\u2019s exposure to cash flow variability for its forecasted bunker purchases.
\nThese contracts entitle the Group to receive bunker at floating rates and oblige
\nthe Group to pay for bunker at fixed prices, or in some contracts to pay a fixed
\nincremental spread (between high and low sulphur fuel oil) for low sulphur fuel
\noil. It was assessed that the economic relationship between the forward bunker
\nswaps and the hedged item was effective as the critical terms match.
\n
\nThe fair value changes on the effective portion of the forward bunker swaps
\ndesignated as cash flow hedges are recognised in other comprehensive income.
\nAmounts accumulated in equity are reclassified in the periods when the hedged
\nitem affects profit or loss.
\n
\n(3) Forward freight agreements (FFAs)
\n
\nThe Group has entered into FFAs that are cash flow hedges for the Group\u2019s
\nexposure to cash flow variability, for its forecasted freight earnings. These
\ncontracts entitle the Group to receive fixed freight rates and oblige the Group to
\npay floating freight rates for the volumes transacted. This effectively hedges the
\nforecasted freight revenue contracted at future market freight rates. It was
\nassessed that the economic relationship between the FFAs and the hedged item
\nwas effective as the critical terms match.
\n
\nThe fair value changes on the effective portion of the FFAs designated as cash
\nflow hedges are recognised in other comprehensive income. Amounts
\naccumulated in equity are reclassified in the periods when the hedged item
\naffects profit or loss.
\n
\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n2. Material accounting policies (continued)
\n
\n\n
\n\n(g) Derivative financial instruments and hedging activities (continued)
\n
\n(4) Non-derivative financial asset
\n
\nThe Group has designated the foreign currency risk component of a foreign
\ndenominated cash balance as a cash flow hedge against the Group\u2019s
\ncommitment for the exercise of a purchase option on its time charter in lease
\ncontract which is denominated in the same foreign currency. This effectively
\nhedges the forecasted purchase price at a fixed USD amount from the date of
\ndesignation of the hedge. It was assessed that the economic relationship
\nbetween the hedging instrument and the hedged item was effective as the
\ncritical terms match.
\n
\nThe fair value changes on the effective portion of the foreign currency risk
\ncomponent of the foreign denominated cash balance designated as cash flow
\nhedges are recognised in other comprehensive income. Amounts accumulated
\nin equity are reclassified into the cost of the asset upon payment of the purchase
\noption.
\n
\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n(h) Financial assets
\n
\n(1) Financial assets at amortised cost
\n
\nA financial asset is measured at amortised cost if it meets both of the following
\nconditions and is not designated as at FVTPL:
\n
\n- it is held within a business model whose objective is to hold assets to
\ncollect contractual cash flows; and
\n
\n- its contractual terms give rise on specified dates to cash flows that are
\nsolely payments of principal and interest on the principal amount
\noutstanding.
\n
\nThe Group\u2019s financial assets at amortised costs, are presented as \u201cfinance lease
\nreceivables\u201d (note 9) \u201ctrade and other receivables\u201d (note 11) and \u201ccash and cash
\nequivalents\u201d (note 14) in the consolidated balance sheet.
\n
\nThese financial assets are initially recognised at their fair values plus transaction
\ncosts and subsequently carried at amortised cost using the effective interest
\nmethod, less accumulated impairment losses.
\n
\nThe Group managed these groups of financial assets by collecting the contractual
\ncash flow and these cash flows represent solely payment of principal and
\ninterest. Accordingly, these groups of financial assets are measured at amortised
\ncost subsequent to initial recognition.
\n
\nThe Group assesses on a forward-looking basis the expected credit losses (ECLs)
\nassociated with these groups of financial assets.
\n
\nFor trade receivables, finance lease receivables and other receivables \u2013 related
\nparty, the Group applied the simplified approach permitted by IFRS 9, which
\nrequires expected lifetime losses to be recognised from initial recognition of the
\nreceivables.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n2. Material accounting policies (continued)
\n
\n\n
\n(h) Financial assets (continued)
\n
\n(1) Financial assets at amortised cost (continued)
\n
\nFor cash and cash equivalents, the general 3 stage approach is applied. Credit
\nloss allowance is based on 12-month ECL if there is no significant increase in
\ncredit risk since the initial recognition of the assets. If there is a significant
\nincrease in credit risk since initial recognition, lifetime ECL will be calculated and
\nrecognised.
\n
\nWhen determining whether the credit risk of a financial instrument has increased
\nsignificantly since initial recognition and when estimating ECLs, the Group
\nconsiders reasonable and supportable information that is relevant and available
\nwithout undue cost or effort. This includes both quantitative and qualitative
\ninformation analysis, based on the Group\u2019s historical experience and informed
\ncredit assessment and includes forward-looking information.
\n
\nThe Group considers a financial asset to be in default when:
\n
\n- the borrower is unlikely to pay its credit obligations to the Group in full,
\nwithout recourse by the Group to actions such as realising security (if any
\nis held); or
\n
\n- the financial asset is more than 90 days past due.
\n
\nWhen the asset becomes uncollectible, it is written off against the allowance
\namount. Subsequent recoveries of amounts previously written off are recognised
\nagainst the same line item in profit or loss.
\n
\nThe impairment allowance is reduced through profit or loss in a subsequent
\nperiod by the amount of ECL reversal that is required to adjust the loss allowance
\nto the amount that is required to be recognised at the reporting date.
\n
\nThese assets are presented as current assets except for those that are expected
\nto be realised later than 12 months after the balance sheet date, which are
\npresented as non-current assets.
\n
\n\nThe Group derecognises a financial asset when the contractual rights to the cash
\nflows from the financial asset expire, or it transfers the rights to receive the
\ncontractual cash flows in a transaction in which substantially all of the risks and
\nrewards of ownership of the financial asset are transferred or in which the Group
\nneither transfers nor retains substantially all of the risks and rewards of
\nownership and it does not retain control of the financial asset.
\n
\n\n\n\n\n
\n\n\n\n\n
\n\n\n\n\n
\n
\n
\n2. Material accounting policies (continued)
\n
\n\n
\n(h) Financial assets (continued)
\n
\n\n(2) Equity Investments
\n
\nEquity investments are initially recognised at its fair value. Transaction costs are
\nexpensed in profit or loss.
\n
\n(i)
\n The Group subsequently measures all its equity investments at their fair
\nvalues. Equity investments are classified as fair value through profit or loss
\n(\u201cFVTPL\u201d) with movements in their fair values recognised in profit or loss
\nin the period in which the changes arise. Dividends from equity
\ninvestments are recognised in profit or loss as \u201cdividend income\u201d.
\n
\n(ii)
\n On disposal of an equity investment, the difference between the carrying
\namount and sales proceed is recognised in profit or loss.
\n
\n\n\n\n\n
\n\n\n\n\n
\n\n(i) Borrowings
\n
\nBorrowings are initially recognised at fair value, net of transaction costs incurred, and
\nsubsequently stated at amortised cost. Any difference between the proceeds (net of
\ntransaction costs) and the redemption value is taken to profit or loss over the period of the
\nborrowings using the effective interest method.
\n
\nBorrowings are presented as current liabilities in the consolidated balance sheet unless the
\nGroup has an unconditional right to defer settlement of the liability for at least 12 months
\nafter the balance sheet date, in which case they are presented as non-current liabilities.
\n
\n\n\n\n\n
\n\n(j) Borrowing costs
\n
\nBorrowing costs are recognised in the profit and loss using the effective interest method
\nexcept for those costs that are directly attributable to the construction of vessels. This
\nincludes those costs on borrowings acquired specifically for the construction of vessels, as
\nwell as those in relation to general borrowings used to finance the construction of vessels.
\n
\nBorrowing costs on borrowings acquired specifically for the construction of vessels are
\ncapitalised in the cost of the vessel under construction during the period of construction
\nuntil the Group takes delivery of the vessels. Borrowing costs on general borrowings are
\ncapitalised by applying a capitalisation rate to the construction expenditures that are
\nfinanced by general borrowings.
\n
\nThe basis for determining the contractual cash flows of the borrowing may be modified as
\nrequired by the IBOR reform. A change in the basis for determining the contractual cash
\nflows is required by interest rate benchmark reform if the following conditions are met:
\n
\n- the change is necessary as a direct consequence of the reform; and
\n
\n- the new basis for determining the contractual cash flows is economically
\nequivalent to the previous basis \u2013 i.e. the basis immediately before the change.
\n
\n\n\n\n\n
\n\n\n\n\n
\n
\n
\n2. Material accounting policies (continued)
\n
\n\n(j) Borrowing costs (continued)
\n
\nFor this purpose, the Group updated the effective interest rate of the borrowing to reflect
\nthe change that is required.
\n
\nIf other changes are made in addition to those changes required by interest rate benchmark
\nreform described above, then the Group first updated the effective interest rate of the
\nborrowing to reflect the change that is required by interest rate benchmark reform. Then
\nthe Group applied the policies on accounting for modification to the additional changes.
\n
\n\n\n\n\n
\n\n(k) Trade and other payables
\n
\nTrade and other payables represent liabilities to pay for goods or services provided to the
\nGroup prior to the end of the financial year which are unpaid. Trade and other payables are
\nclassified as current liabilities if payment is due within one year or less. If not, they are
\npresented as non-current liabilities.
\n
\nTrade and other payables are initially recognised at fair value, and subsequently carried at
\namortised cost using the effective interest method and are derecognised when the Group\u2019s
\nobligation has been discharged or cancelled or expired.
\n
\n\n\n\n\n
\n\n(l) Leases
\n
\n(1) As a lessee:
\n
\nAt the inception of the contract, the Group assesses if the contract contains a
\nlease. A contract contains a lease if the contract conveys the right to control the
\nuse of an identified asset for a period of time in exchange for consideration.
\nReassessment is only required when the terms and conditions of the contract are
\nchanged.
\n
\nThe Group recognises a right-of-use asset and lease liability at the lease
\ncommencement date. Right-of-use assets are measured at cost which comprises
\nthe initial measurement of lease liabilities adjusted for any lease payments made
\nat or before the commencement date and lease incentive received. Any initial
\ndirect costs that would not have been incurred if the lease had not been obtained
\nare added to the carrying amount of the right-of-use assets.
\n
\nThe right-of-use assets are subsequently carried at cost less accumulated
\ndepreciation and accumulated impairment losses (note 2(f)). Depreciation is
\ncalculated on straight-line method from the commencement date to the end of
\nthe lease term, unless the lease transfers ownership of the underlying asset to
\nthe Group by the end of the lease term or it is reasonably certain that the Group
\nwill exercise a purchase option. In that case, the right-of-use asset will be
\ndepreciated over the useful life of the underlying asset, which is determined on
\nthe same basis as those of property and equipment.
\n
\nRight-of-use assets are presented within \u201cRight-of-use assets (vessels)\u201d.
\n
\n\n\n\n\n
\n\n\n\n\n
\n2. Material accounting policies (continued)
\n
\n\n(l) Leases (continued)
\n
\n(1) As a lessee (continued):
\n
\nThe lease liability is initially measured at the present value of the lease payments
\nthat are not paid at the commencement date, discounted using the interest rate
\nimplicit in the lease, or if that rate cannot be readily determined, the Group\u2019s
\nincremental borrowing rate. Generally, the Group uses its incremental borrowing
\nrate as the discount rate. From 1 January 2021, where the basis for determining
\nfuture lease payments changes as required by interest rate benchmark reform,
\nthe Group remeasures the lease liability by discounting the revised lease
\npayments using the revised discount rate that reflects the change to an
\nalternative benchmark interest rate.
\n
\nLease payments included in the measurement of the lease liability comprise the
\nfollowing:
\n
\n- fixed payments, including in-substance fixed payments;
\n
\n- variable lease payments that depend on an index or a rate, initially
\nmeasured using the index or rate as at the commencement date;
\n
\n- amounts expected to be payable under a residual value guarantee; and
\n
\n- the exercise price under a purchase option that the Group is reasonably
\ncertain to exercise, lease payments in an optional renewal period if the
\nGroup is reasonably certain to exercise an extension option, and penalties
\nfor early termination of a lease unless the Group is reasonably certain not
\nto terminate early.
\n
\nThe lease liability is measured at amortised cost using the effective interest
\nmethod. It is remeasured when there is a change in future lease payments arising
\nfrom a change in an index or rate, if there is a change in the Group\u2019s estimate of
\nthe amount expected to be payable under a residual value guarantee, if the
\nGroup changes its assessment of whether it will exercise a purchase, extension,
\nor termination option or if there is a revised in-substance fixed lease payment.
\n
\nWhen the lease liability is remeasured in this way, a corresponding adjustment
\nis made to the carrying amount of the right-of-use asset, or is recorded in profit
\nor loss if the carrying amount of the right-of-use asset has been reduced to zero.
\n
\nVariable lease payments not dependent on an index or rate and lease payments
\narising from leases with lease terms less than 12 months are recognised as an
\nexpense as incurred, or on a straight-line basis over the lease term and presented
\nwithin \u201ccharter hire expenses\u201d.
\n
\nPayments made in relation to the non-lease components of the leases are
\nrecognised as an expense on a straight-line basis over the lease term.
\n
\n\n\n\n\n
\n\n\n\n\n
\n2. Material accounting policies (continued)
\n
\n\n(l) Leases (continued)
\n
\n(2) As a lessor:
\n
\nThe Group time charters vessels to non-related parties under lease agreements.
\nThe leases have varying terms.
\n
\nLessor \u2013 Finance leases
\n
\nLeases where the Group has transferred substantially all risks and rewards
\nincidental to ownership of the leased assets to the lessees, are classified as
\nfinance leases. The leased asset is derecognised and the present value of the
\nlease receivable is recognised on the balance sheet. Each lease payment
\nreceived is applied against the gross investment in the finance lease receivable
\nto reduce both the principal and the unearned finance income. The finance
\nincome is recognised in profit or loss on a basis that reflects a constant periodic
\nrate of return on the net investment in the finance lease receivable. The Group
\napplies the derecognition and impairment requirements in IFRS 9 to the net
\ninvestment in the lease (see note 2(h)).
\n
\nInitial direct costs incurred by the Group in negotiating and arranging finance
\nleases are added to finance lease receivables and reduce the amount of income
\nrecognised over the lease term.
\n
\nLessor \u2013 Operating leases
\n
\nLeases, where the Group retains substantially all risks and rewards incidental to
\nownership are classified as operating leases. Rental income from operating
\nleases (net of any incentives given to the lessees) is recognised in profit or loss
\non a straight-line basis over the lease term.
\n
\n(3) As an intermediate lessor:
\n
\nIn classifying a sublease, the Group as an intermediate lessor classifies the
\nsublease as a finance or an operating lease with reference to the right-of-use
\nasset arising from the head lease, rather than the underlying asset.
\n
\nWhen the sublease is assessed as a finance lease, the Group derecognises the
\nright-of-use asset relating to the head lease that it transfers to the sublessee and
\nrecognises the net investment in the sublease within \u201cFinance lease receivables\u201d.
\nAny differences between the right-of-use asset derecognised and the net
\ninvestment in sublease is recognised in the statement of comprehensive income.
\nLease liability relating to the head lease is retained on the balance sheet, which
\nrepresents the lease payments owed to the head lessor.
\n
\nWhen the sublease is assessed as an operating lease, the Group recognises lease
\nincome from sublease in profit or loss within \u201cRevenue from time charter
\nvoyages\u201d. The right-of-use asset relating to the head lease is not derecognised.
\n
\n\n\n\n\n
\n\n\n\n\n
\n
\n
\n2. Material accounting policies (continued)
\n
\n\n(m) Fair value estimation of financial assets and liabilities
\n
\nThe fair values of financial instruments traded in active markets (such as exchange-traded
\nand over-the-counter securities and derivatives) are based on quoted market prices at the
\nbalance sheet date. The quoted market prices for financial assets are the current bid prices;
\nthe appropriate market prices used for financial liabilities are the current asking prices.
\n
\nThe fair values of financial instruments that are not traded in an active market are
\ndetermined by using valuation techniques. The Group uses a variety of methods and makes
\nassumptions that are based on market conditions existing at each balance sheet date.
\nWhere appropriate, quoted market prices or dealer quotes for similar instruments are used.
\n
\n\n\n\n\n
\n\n(n) Inventories
\n
\nInventories comprise fuel oil and liquefied petroleum gas (\u201cLPG)\u201d remaining on board and
\nLPG held for trading purposes.
\n
\nFuel oil and LPG remaining on board is measured at the lower of cost (on a first-in, first-out
\nbasis) and net realisable value.
\n
\nLPG held for trading purposes are measured at fair value less costs to sell. Any change in
\nfair value is recognised in profit or loss for the period in which it arose.
\n
\n\n\n\n\n
\n\n(o) Provisions for other liabilities and charges
\n
\nProvisions are recognised when the Group has a present legal or constructive obligation
\nwhere as a result of past events, it is more likely than not that an outflow of resources will
\nbe required to settle the obligation and a reliable estimate of the amount can be made.
\nWhen the Group expects a provision to be reimbursed, the reimbursement is recognised as
\na separate asset but only when the reimbursement is virtually certain. Provisions are not
\nrecognised for future operating losses.
\n
\nProvisions are measured at the present value of the expenditure expected to be required
\nto settle the obligation using a pre-tax discount rate that reflects the current market
\nassessment of the time value of money and the risks specific to the obligation. The increase
\nin the provision due to the passage of time is recognised in profit or loss as finance expense.
\n
\nChanges in the estimated timing or amount of the expenditure or discount rate are
\nrecognised in profit or loss when the changes arise.
\n
\n\n\n\n\n
\n\n\n\n\n
\n
\n2. Material accounting policies (continued)
\n
\n\n
\n(p) Foreign currency translation
\n
\n\n(1) Functional and presentation currency
\n
\nItems included in the financial statements of each entity in the Group are
\nmeasured using the currency of the primary economic environment in which the
\nentity operates (the \u201cfunctional currency\u201d). The consolidated financial statements
\nof the Group are presented in United States Dollars (\u201cUS$\u201d), which is the
\nfunctional currency of the Company.
\n
\n\n\n\n\n
\n(2) Transactions and balances
\n
\nTransactions in a currency other than the functional currency (\u201cforeign currency\u201d)
\nare translated into the functional currency using the exchange rates prevailing at
\nthe dates of the transactions. Foreign currency exchange gains and losses
\nresulting from the settlement of such transactions and from the translation of
\nmonetary assets and liabilities denominated in foreign currencies at the closing
\nrates at the balance sheet date are recognised in profit or loss within \u201cfinance
\nexpense \u2013 net\u201d.
\n
\n(3) Translation of Group entities\u2019 financial statements
\n
\nThe results and financial position of all the Group entities (none of which has the
\ncurrency of a hyperinflationary economy) that have a functional currency
\ndifferent from United States Dollars are translated into United States Dollars as
\nfollows:
\n
\n(i)
\n Assets and liabilities are translated at the closing rate at the reporting
\ndate;
\n
\n(ii)
\n Income and expenses are translated at average exchange rates (unless
\nthis average is not a reasonable approximation of the cumulative effect
\nof the rates prevailing on the transaction dates, in which case income and
\nexpenses are translated using the exchange rates at the dates on the
\ntransactions); and
\n
\n(iii)
\n All resulting currency translation differences are recognised in other
\ncomprehensive income and accumulated in the currency translation
\nreserve. These currency translation differences are reclassified to profit or
\nloss on disposal or partial disposal of the entity giving rise to such reserve.
\n
\n\n\n\n\n
\n\n(q) Employee benefits
\n
\nEmployee benefits are recognised as an expense unless the cost qualifies to be classified
\nas an asset.
\n
\n(1) Employee leave entitlement
\n
\nEmployee entitlements to annual leave are recognised when they accrue to
\nemployees. An accrual is made for the estimated liability for annual leave as a
\nresult of services rendered by employees up to the balance sheet date.
\n
\n\n\n\n\n
\n\n\n\n\n
\n
\n
\n2. Material accounting policies (continued)
\n
\n\n
\n(q) Employee benefits (continued)
\n
\n(2) Defined contribution plans
\n
\nDefined contribution plans are post-employment benefit plans under which the
\nGroup pays fixed contributions into separate entities on a mandatory, contractual
\nor voluntary basis. The Group has no further payment obligations once the
\ncontributions have been paid.
\n
\n\n(3) Share-based compensation
\n
\nThe Group operates an equity-settled, share-based compensation plan. The value
\nof the employee services received in exchange for the grant of options is
\nrecognised as an expense with a corresponding increase in the share-based
\npayment reserve over the vesting period. The total amount to be recognised over
\nthe vesting period is determined by reference to the fair value of the share
\noptions granted on grant date. Non-market vesting conditions are included in the
\nestimation of the number of shares under options that are expected to become
\nexercisable on the vesting date. At each balance sheet date, the Group revises
\nits estimates of the number of shares under options that are expected to become
\nexercisable on the vesting date and recognises the impact of the revision of the
\nestimates in profit or loss, with a corresponding adjustment to the share-based
\npayment reserve over the remaining vesting period.
\n
\nWhen the share options are exercised, the proceeds received (net of transaction
\ncosts) and the related balance previously recognised in the share-based payment
\nreserve are credited to share capital (nominal value) and share premium, when
\nnew ordinary shares are issued, or to the \u201ctreasury shares\u201d account, when
\ntreasury shares are reissued to the employees.
\n
\n\n\n\n
\n\n\n\n\n
\n\n(r) Offsetting financial instruments
\n
\nFinancial assets and liabilities are offset, and the net amount reported in the balance sheet
\nwhen there is a legally enforceable right to offset and there is an intention to settle on a
\nnet basis or realise the asset and settle the liability simultaneously.
\n
\n\n\n\n\n
\n\n
\n\n
\n\n(s) Cash and cash equivalents
\n
\nFor the purpose of presentation in the consolidated statement of cash flows, cash and cash
\nequivalents include cash on hand and short-term bank deposits less restricted cash, related
\nto margin accounts held with brokers, which are subject to an insignificant risk of change
\nin value.
\n
\n\n\n\n\n
\n\n\n\n\n
\n\n\n\n\n
\n\n\n\n\n
\n
\n
\n2. Material accounting policies (continued)
\n
\n(t) Share capital and treasury shares
\n
\n\nCommon shares are classified as equity. Incremental costs directly attributable to the
\nissuance of new common shares are deducted against share premium, a component of the
\nshare capital account.
\n
\n\n\n\n\n
\n\nWhen any entity within the Group purchases the Company\u2019s common shares (\u201ctreasury
\nshares\u201d), the carrying amount which includes the consideration paid and any directly
\nattributable transaction cost is presented as a component within equity attributable to the
\nCompany\u2019s equity holders, until they are cancelled, sold, or reissued.
\n
\nWhen treasury shares are subsequently sold or reissued pursuant to an employee share
\noption scheme, the cost of treasury shares is reversed from the treasury share account and
\nthe realised gain or loss on sale or reissue, net of any directly attributable incremental
\ntransaction costs and related income tax, is recognised in the capital reserve.
\n
\n\n\n\n\n
\n\n
\n(u) Income tax
\n
\nThe income tax expense or credit for the period is the tax payable on the current period\u2019s
\ntaxable income, based on the applicable income tax rate for each jurisdiction.
\n
\nThe current income tax charge is calculated on the basis of the tax laws enacted or
\nsubstantively enacted at the end of the reporting period in the countries where the
\ncompany and its subsidiaries operate and generate taxable income. Management
\nperiodically evaluates positions taken in tax returns with respect to situations in which
\napplicable tax regulation is subject to interpretation. It establishes provisions, where
\nappropriate, on the basis of amounts expected to be paid to the tax authorities.
\n
\n\nDeferred tax is recognised in respect of temporary differences between the carrying
\namounts
\nof assets and liabilities for financial reporting purposes and the amounts used for taxation
\npurposes. Deferred tax is measured at the tax rates that are expected to be applied to
\ntemporary differences when they reverse, based on tax rates and tax laws that have been
\nenacted or substantively enacted by the reporting date, and reflects uncertainty related to
\nincome taxes, if any.
\n
\nDeferred tax assets and liabilities are offset if there is a legally enforceable right to offset
\ncurrent tax liabilities and assets, and they relate to taxes levied by the same tax authority
\non the same taxable entity, or on different tax entities, but they intend to settle current tax
\nliabilities and assets on a net basis or their tax assets and liabilities will be realised
\nsimultaneously.
\n
\nDeferred tax assets are recognised for unused tax losses, unused tax credits and deductible
\ntemporary differences to the extent that it is probable that future taxable profits will be
\navailable against which they can be used. Future taxable profits are determined based on
\nthe reversal of relevant taxable temporary differences. If the amount of taxable temporary
\ndifferences is insufficient to recognise a deferred tax asset in full, then future taxable profits,
\nadjusted for reversals of existing temporary differences, are considered, based on the
\nbusiness plans for individual subsidiaries in the Group. Deferred tax assets are reviewed at
\neach reporting date and are reduced to the extent that it is no longer probable that the
\nrelated tax benefit will be realised; such reductions are reversed when the probability of
\nfuture taxable profits improves.
\n
\n\n\n
\n\n\n\n\n
\n\n\n\n\n
\n
\n
\n
\n
\n2. Material accounting policies (continued)
\n
\n\n(v) Dividend to Company\u2019s shareholders
\n
\nDividend to the Company\u2019s shareholders is recognised when the dividend is approved.
\n
\n\n\n\n\n
\n\n(w) Segment reporting
\n
\nOperating segments are reported in a manner consistent with the internal reporting
\nprovided to Management whose members are responsible for allocating resources and
\nassessing the performance of the operating segments.
\n
\n\n\n\n\n
\n\n
\n\n(x) Non\u2013current assets (or disposal groups) held-for-sale
\n
\nNon-current assets (or disposal groups) are classified as assets held-for-sale and carried at
\nthe lower of carrying amount and fair value less costs to sell if its carrying amount is
\nrecovered principally through a sale transaction rather than through continuing use. The
\nasset is not depreciated or amortised while it is classified as held-for-sale. Any impairment
\nloss on initial classification and subsequent measurement is recognised as an expense. Any
\nsubsequent increase in fair value less costs to sell (not exceeding the accumulated
\nimpairment loss that has been previously recognised) is recognised in profit or loss.
\n
\n\n\n\n\n
\n\n\n\n\n
\n\n(y) Commodity contracts
\n
\nThe Product Services division transacts in exchange traded derivatives, and enters into
\nphysical contracts to buy and sell commodities. Derivative instruments, which include
\nphysical commodity contracts that do not meet the own use exemption, are accounted for
\nas derivatives at fair value through profit or loss. The Group accounts for these physical
\ncommodity contracts under IFRS 9 before physical delivery, and excludes changes in the fair
\nvalue of derivative assets and liabilities prior to physical delivery from revenue from
\ncontracts with customers. Derivative gains or losses are presented separately as \u201cderivative
\ngain/(loss)\u201d within Revenue \u2013 Product Services.
\n
\nThe Group treats the counterparties to these physical commodity contracts as a customer
\nunder IFRS 15 when the physical delivery of commodities occurs and measures revenue
\nfrom these contracts at the contractual transaction price. At delivery of the commodity, the
\nsale of the commodity is recognised as revenue under IFRS 15. See note 2(b)(2).
\n
\n\n\n\n\n
\n\n(z) Contingent liabilities
\n
\nWhere it is not probable that an outflow of economic benefits will be required, or the
\namount cannot be estimated reliably, the obligation is disclosed as a contingent liability,
\nunless the probability of outflow of economic benefits is remote. Possible obligations,
\nwhose existence will only be confirmed by the occurrence or non-occurrence of one or
\nmore future events, are also disclosed as contingent liabilities unless the probability of
\noutflow of economic benefits is remote.
\n
\nThe Group is involved in certain claims, litigations, and disputes. Due to the nature of these
\ndisputes and matters, and the uncertainty of the outcome, the Group believes that possible
\nobligations arising are remote and the amount of exposure cannot currently be determined.
\n
\n\n\n\n\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag722": {
"value": "\n
\n (a) Basis of preparation
\n
\nThe consolidated financial statements have been prepared in accordance with IFRS
\nAccounting Standards, and have been prepared under the historical cost convention, except
\nas disclosed in the accounting policies below.
\n
\nThe Group identified and corrected certain immaterial errors with respect to the comparative
\ninformation for the year ended 31 December 2022. See note 28 for further disclosures.
\n
\nNew standards, amendments to published standards and interpretations, adopted by the
\nGroup
\n
\nThe Group has adopted all the relevant new standards, amendments and interpretations to
\npublished standards as of 1 January 2023.
\n
\nThe adoption of these new standards, amendments, and interpretations to published
\nstandards does not have a material impact on the consolidated financial statements.
\n
\nCritical accounting estimates, assumptions and judgements
\n
\n
\nThe preparation of the consolidated financial statements in conformity with IFRS requires
\nManagement to exercise its judgement in the process of applying the Group\u2019s accounting
\npolicies. It also requires the use of certain critical accounting estimates and assumptions.
\nEstimates, assumptions and judgements are continually evaluated and are based on
\nhistorical experience and other factors, including expectations of future events that are
\nbelieved to be reasonable under the circumstances.
\n
\nThe following is a summary of estimates and assumptions which have a material effect.
\n
\n(1) Useful life and residual value of assets
\n
\nThe Group reviews the useful life and residual value of its vessels at the balance
\nsheet date and any adjustments are made on a prospective basis. Residual value
\nis estimated as the lightweight tonnage (LWT) of each vessel multiplied by the
\nscrap steel price per LWT, referenced against historical average price. If estimates
\nof the residual values are revised, the amount of depreciation charge in the future
\nyears will be changed.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n (a) Basis of preparation (continued)
\n
\n\nCritical accounting estimates, assumptions and judgements
\n (continued)
\n
\n(1) Useful life and residual value of assets (continued)
\n
\nThe useful lives of the vessels are assessed periodically based on the condition
\nof the vessels, market conditions and other regulatory requirements. If the
\nestimates of useful lives for the vessels are revised or there is a change in useful
\nlives, the amount of depreciation charge recorded in future years will be
\nchanged.
\n
\n(2) Impairment
\n
\nThe Group assesses at the balance sheet dates whether there is any objective
\nevidence or indication that the values of the intangible assets, and property, plant
\nand equipment may be impaired. If any such indication exists, the Group will
\nestimate the recoverable amount of the asset, and write down the asset to the
\nrecoverable amount. The assessment of the recoverable amounts of the vessels
\nis based on the higher of fair value less cost to sell and value-in-use calculations,
\nwith each vessel being regarded as one cash generating unit. The recoverable
\namount of vessels is estimated predominantly based on independent third party
\nbroker valuations.
\n
\nChanges to these brokers\u2019 estimates may significantly impact the impairment
\ncharges recognised and future changes may lead to reversals of currently
\nrecognised impairment charges.
\n
\nSee note 8(b) for further disclosures.
\n
\n(3) Revenue recognition
\n
\nAll voyage revenues are recognised on a percentage of completion basis. Load-
\nto-discharge basis is used in determining the percentage of completion for all
\nspot voyages (including voyages servicing contracts of affreightment). Under this
\nmethod, spot voyage revenue is recognised rateably over the period from the
\npoint of loading of the current voyage to the point of discharge of the current
\nvoyage.
\n
\nManagement uses its judgement in estimating the total number of days of a
\nvoyage based on historical trends, the operating capability of the vessel (speed
\nand fuel consumption) and the distance of the trade route. Actual results may
\ndiffer from estimates.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag739": {
"value": "The consolidated financial statements have been prepared in accordance with IFRSAccounting Standards",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag741": {
"value": "BW LPG LIMITED",
"dimensions": {
"concept": "ifrs-full:NameOfUltimateParentOfGroup",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag734": {
"value": "\nCritical accounting estimates, assumptions and judgements
\n (continued)
\n
\n(1) Useful life and residual value of assets (continued)
\n
\nThe useful lives of the vessels are assessed periodically based on the condition
\nof the vessels, market conditions and other regulatory requirements. If the
\nestimates of useful lives for the vessels are revised or there is a change in useful
\nlives, the amount of depreciation charge recorded in future years will be
\nchanged.
\n
\n(2) Impairment
\n
\nThe Group assesses at the balance sheet dates whether there is any objective
\nevidence or indication that the values of the intangible assets, and property, plant
\nand equipment may be impaired. If any such indication exists, the Group will
\nestimate the recoverable amount of the asset, and write down the asset to the
\nrecoverable amount. The assessment of the recoverable amounts of the vessels
\nis based on the higher of fair value less cost to sell and value-in-use calculations,
\nwith each vessel being regarded as one cash generating unit. The recoverable
\namount of vessels is estimated predominantly based on independent third party
\nbroker valuations.
\n
\nChanges to these brokers\u2019 estimates may significantly impact the impairment
\ncharges recognised and future changes may lead to reversals of currently
\nrecognised impairment charges.
\n
\nSee note 8(b) for further disclosures.
\n
\n(3) Revenue recognition
\n
\nAll voyage revenues are recognised on a percentage of completion basis. Load-
\nto-discharge basis is used in determining the percentage of completion for all
\nspot voyages (including voyages servicing contracts of affreightment). Under this
\nmethod, spot voyage revenue is recognised rateably over the period from the
\npoint of loading of the current voyage to the point of discharge of the current
\nvoyage.
\n
\nManagement uses its judgement in estimating the total number of days of a
\nvoyage based on historical trends, the operating capability of the vessel (speed
\nand fuel consumption) and the distance of the trade route. Actual results may
\ndiffer from estimates.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag737": {
"value": "\n (b) Revenue and income recognition
\n
\nRevenue comprises the fair value of the consideration received or receivable for the
\nrendering of services in the ordinary course of the Group\u2019s activities, net of rebates,
\ndiscounts, off-hire charges and after eliminating sales within the Group.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n(b) Revenue and income recognition (continued)
\n
\n(1) Rendering of services
\n
\nRevenue from time charters accounted for as operating leases is recognised in
\naccordance with IFRS 16 in profit or loss on a straight-line basis over the lease
\nterm. Apart from the lease, performance obligations include non-lease
\ncomponents attributable to the bareboat charter and the operation of the vessel
\nwhich are accounted for as service revenue under IFRS 15. This revenue is
\nrecognised \u201cover time\u201d as the customer is simultaneously receiving and
\nconsuming the benefits of the service. Revenues are allocated to each
\nperformance obligation based on its relative standalone selling price, generally
\ndetermined based on prices charged to customers. Non-lease components are
\nnot separately disclosed as they are considered not material to understand the
\nGroup operations.
\n
\nRevenue from spot voyages is recognised rateably over the estimated length of
\nthe voyage on a load-to-discharge basis within the respective reporting period.
\nVoyage expenses are capitalized between the discharge port of the immediately
\nprevious cargo, or contract date if later, and the load port of the cargo to be
\nchartered if they qualify as fulfilment costs. The performance obligations for
\nvoyage revenue are satisfied over time from when the vessel is ready at the
\nload port to the point of cargo delivery at the discharge port. No additional
\ndisclosures in relation to the incremental cost of obtaining the contract and the
\nremaining performance obligation with an original duration of one year or less
\nare made as the Group has applied the practical expedients available in the
\nstandard. Additionally, as the Group typically receives payments within one year
\nfrom the start of the voyage, there are no additional disclosures made.
\n
\nDemurrage revenue represents a variable consideration and is recognised as
\nrevenue from spot voyages based on percentage of completion, consistent with
\nthe basis of recognising voyage freight revenue and is assessed at a percentage
\nof the total estimated claims issued to customers. The estimation of this rate is
\nbased on the historical actual demurrage recovered over the total estimated
\nclaims issued to customers.
\n
\n(2) Product Services \u2013 cargo sales
\n
\n Revenue from the sale of goods is recognised at the point in time when the
\nperformance obligations have been satisfied, which is when control of the cargo
\nis transferred to the customer. Revenue is measured based on consideration
\nspecified in the contract with a customer, which also includes the provision of
\nservices (shipping and insurance) when goods are sold on a CFR or CIF basis,
\nwhich means that the Group is responsible (acts as principal) for providing
\nshipping services, and in some instances, insurance after the date at which
\ncontrol of goods passes to the customer at the loading port. The Group, therefore,
\nhas separate performance obligations for freight and insurance services that are
\nprovided to facilitate the sale of commodities. The Group does not disclose sales
\nrevenue from freight and insurance services separately as these are not
\nconsidered necessary in order to understand the economic impact on the Group
\nand are analysed by the chief operation decision maker within the \u201cProduct
\nServices\u201d segment. The same recognition and presentation principles apply to
\nrevenues arising from physical settlement of forward sale contracts that do not
\nmeet the own use exemption. See note 2(y).
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n(b) Revenue and income recognition (continued)
\n
\n\n
\n\n(3) Interest income
\n
\nInterest income is recognised on a time proportion basis using the effective
\ninterest method.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag730": {
"value": "\n
\n\n(3) Interest income
\n
\nInterest income is recognised on a time proportion basis using the effective
\ninterest method.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag727": {
"value": "\n(3) Interest income
\n
\nInterest income is recognised on a time proportion basis using the effective
\ninterest method.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag728": {
"value": "\n
\n(c) Group accounting
\n
\n\n
\n(1) Subsidiaries
\n
\n(i) Consolidation
\n
\nSubsidiaries are entities (including special purpose entities) over which
\nthe Group has control. The Group controls an entity when the Group is
\nexposed to, or has rights to, variable returns from its involvement with
\nthe entity and has the ability to affect those returns through its power
\nover the entity. Subsidiaries are fully consolidated from the date on which
\ncontrol is transferred to the Group. They are de-consolidated from the date
\non which control ceases.
\n
\nIn preparing the consolidated financial statements, transactions, balances
\nand unrealised gains on transactions between group companies are
\neliminated. Unrealised losses are also eliminated but are considered an
\nimpairment indicator of the asset transferred. Where necessary,
\nadjustments are made to the financial statements of subsidiaries to
\nensure the consistency of accounting policies with those of the Group.
\n
\nNon-controlling interests are part of the net results of operations and of
\nnet assets of a subsidiary attributable to the interests which are not owned
\ndirectly or indirectly by the equity holders of the Company. They are
\nshown separately in the consolidated statement of comprehensive
\nincome, statement of changes in equity and balance sheet. Total
\ncomprehensive income is attributed to the non-controlling interests based
\non their respective interests in a subsidiary, even if this results in the non-
\ncontrolling interests having a deficit balance.
\n
\n\n
\n\n
\n\n(ii) Acquisitions
\n
\n
\nThe Group uses the acquisition method of accounting to account for
\nbusiness combinations.
\n
\nThe consideration transferred for the acquisition of a subsidiary or business
\ncomprises the fair value of the assets transferred, the liabilities incurred,
\nand the equity interests issued by the Group.
\n
\nThe consideration transferred also includes any contingent consideration
\narrangement and any pre-existing equity interest in the subsidiary
\nmeasured at their fair value at the acquisition date.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n(c) Group accounting (continued)
\n
\n\n
\n(1) Subsidiaries (continued)
\n
\n\n
\n\n
\n\n(ii) Acquisitions
\n(continued)
\n
\nIf the business combination is achieved in stages, the acquisition date
\ncarrying value of the acquirer\u2019s previously held equity interest in the
\nacquiree is re-measured to fair value at the acquisition date, and any gains
\nor losses arising from such re-measurement are recognised in profit or
\nloss.
\n
\nAcquisition-related costs are expensed as incurred.
\n
\nIdentifiable assets acquired and liabilities and contingent liabilities
\nassumed in a business combination are, with limited exceptions,
\nmeasured initially at their fair values at the acquisition date.
\n
\nOn an acquisition-by-acquisition basis, the Group recognises any non-
\ncontrolling interest in the acquiree at the date of acquisition either at fair
\nvalue or at the non-controlling interest\u2019s proportionate share of the
\nacquiree\u2019s net identifiable assets.
\n
\nThe excess of (i) the consideration transferred, the amount of any non-
\ncontrolling interest in the acquiree, and the acquisition-date fair value of
\nany previous equity interest in the acquiree over (ii) the fair values of the
\nidentifiable net assets acquired, is recorded as goodwill.
\n
\nThe excess of: (i) fair value of the net identifiable assets acquired over
\nthe (ii) consideration transferred; the amount of any non-controlling
\ninterest in the acquiree; and the acquisition-date fair value of any
\nprevious equity interest in the acquiree; is recorded in the profit or loss
\nduring the period when it occurs.
\n
\nThe Group has an option to apply a \u201cconcentration test\u201d that permits a
\nsimplified assessment of whether an acquired set of activities and assets
\nis not a business. The optional concentration test is met if substantially all
\nof the fair value of the gross assets acquired is concentrated in a single
\nidentifiable asset or group of similar identifiable assets.
\n
\n(iii) Disposals
\n
\n
\nWhen a change in the Group\u2019s ownership interest in a subsidiary results
\nin a loss of control over the subsidiary, the assets and liabilities of the
\nsubsidiary including any goodwill are derecognised. Amounts previously
\nrecognised in other comprehensive income in respect of that entity are
\nalso reclassified to profit or loss or transferred directly to retained
\nearnings if required by a specific standard.
\n
\nAny retained equity interest in the entity is remeasured at fair value. The
\ndifference between the carrying amount of the retained interest at the
\ndate when control is lost and its fair value is recognised in profit or loss.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n(c) Group accounting (continued)
\n
\n\n(2) Transactions with non-controlling interests
\n
\nChanges in the Group\u2019s ownership interest in a subsidiary that do not result in a
\nloss of control over the subsidiary are accounted for as transactions with equity
\nowners of the Company. Any difference between the change in the carrying
\namounts of the non-controlling interest and the fair value of the consideration
\npaid or received is recognised in a separate reserve within equity attributable to
\nthe equity holders of the Company.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n(3) Joint venture
\n
\nA joint venture is an entity over which the Group has joint control as a result of
\ncontractual arrangements and rights to the net assets of the entity.
\n
\nInvestment in joint ventures is accounted for in the consolidated financial
\nstatements using the equity method of accounting less impairment losses, if any.
\n
\n\n
\n\n
\n\n(i) Acquisitions
\n
\n
\nInvestment in a joint venture is initially recognised at cost. The cost of an
\nacquisition is measured at the fair value of the assets given, equity
\ninstruments issued or liabilities incurred or assumed at the date of
\nexchange, plus costs directly attributable to the acquisition. Goodwill on
\njoint venture represents the excess of the cost of acquisition of the joint
\nventure over the Group\u2019s share of the fair value of the identifiable net
\nassets of the joint venture and is included in the carrying amount of the
\ninvestment.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n(ii) Equity method of accounting
\n
\nUnder the equity method of accounting, the investment is initially
\nrecognised at cost and adjusted thereafter to recognise the Group\u2019s share
\nof its joint venture\u2019s post-acquisition profits or losses in the Group\u2019s profit
\nor loss and its share of the joint venture\u2019s other comprehensive income in
\nthe Group\u2019s other comprehensive income. Dividend received or receivable
\nfrom the joint venture is recognised as a reduction of the carrying amount
\nof the investment. When the Group\u2019s share of losses in a joint venture
\nequals to or exceeds its interest in the joint venture, the Group does not
\nrecognise further losses, unless it has incurred legal or constructive
\nobligations to make, or has made, payments on behalf of the joint
\nventure. If the joint venture subsequently reports profits, the Group
\nresumes recognising its share of those profits only after its share of the
\nprofits equals the share of losses not recognised.
\n
\nUnrealised gains on transactions between the Group and its joint venture
\nare eliminated to the extent of the Group's interest in the joint venture.
\nUnrealised losses are also eliminated unless the transactions provide
\nevidence of impairment of the assets transferred. The accounting policies
\nof a joint venture are changed where necessary to ensure consistency
\nwith the accounting policies adopted by the Group.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n(c) Group accounting (continued)
\n
\n\n(3) Joint venture (continued)
\n
\n(iii) Disposals
\n
\nInvestment in joint venture is derecognised when the Group loses joint
\ncontrol. If the retained equity interest in the former joint venture is a
\nfinancial asset, the retained equity interest is remeasured at fair value.
\nThe difference between the carrying amount of the retained interest at
\nthe date when joint control is lost, and its fair value and any proceeds on
\npartial disposal, is recognised in profit or loss.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag744": {
"value": "\n
\n(1) Subsidiaries
\n
\n(i) Consolidation
\n
\nSubsidiaries are entities (including special purpose entities) over which
\nthe Group has control. The Group controls an entity when the Group is
\nexposed to, or has rights to, variable returns from its involvement with
\nthe entity and has the ability to affect those returns through its power
\nover the entity. Subsidiaries are fully consolidated from the date on which
\ncontrol is transferred to the Group. They are de-consolidated from the date
\non which control ceases.
\n
\nIn preparing the consolidated financial statements, transactions, balances
\nand unrealised gains on transactions between group companies are
\neliminated. Unrealised losses are also eliminated but are considered an
\nimpairment indicator of the asset transferred. Where necessary,
\nadjustments are made to the financial statements of subsidiaries to
\nensure the consistency of accounting policies with those of the Group.
\n
\nNon-controlling interests are part of the net results of operations and of
\nnet assets of a subsidiary attributable to the interests which are not owned
\ndirectly or indirectly by the equity holders of the Company. They are
\nshown separately in the consolidated statement of comprehensive
\nincome, statement of changes in equity and balance sheet. Total
\ncomprehensive income is attributed to the non-controlling interests based
\non their respective interests in a subsidiary, even if this results in the non-
\ncontrolling interests having a deficit balance.
\n
\n\n
\n\n
\n\n(ii) Acquisitions
\n
\n
\nThe Group uses the acquisition method of accounting to account for
\nbusiness combinations.
\n
\nThe consideration transferred for the acquisition of a subsidiary or business
\ncomprises the fair value of the assets transferred, the liabilities incurred,
\nand the equity interests issued by the Group.
\n
\nThe consideration transferred also includes any contingent consideration
\narrangement and any pre-existing equity interest in the subsidiary
\nmeasured at their fair value at the acquisition date.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n(1) Subsidiaries (continued)
\n
\n\n
\n\n
\n\n(ii) Acquisitions
\n(continued)
\n
\nIf the business combination is achieved in stages, the acquisition date
\ncarrying value of the acquirer\u2019s previously held equity interest in the
\nacquiree is re-measured to fair value at the acquisition date, and any gains
\nor losses arising from such re-measurement are recognised in profit or
\nloss.
\n
\nAcquisition-related costs are expensed as incurred.
\n
\nIdentifiable assets acquired and liabilities and contingent liabilities
\nassumed in a business combination are, with limited exceptions,
\nmeasured initially at their fair values at the acquisition date.
\n
\nOn an acquisition-by-acquisition basis, the Group recognises any non-
\ncontrolling interest in the acquiree at the date of acquisition either at fair
\nvalue or at the non-controlling interest\u2019s proportionate share of the
\nacquiree\u2019s net identifiable assets.
\n
\nThe excess of (i) the consideration transferred, the amount of any non-
\ncontrolling interest in the acquiree, and the acquisition-date fair value of
\nany previous equity interest in the acquiree over (ii) the fair values of the
\nidentifiable net assets acquired, is recorded as goodwill.
\n
\nThe excess of: (i) fair value of the net identifiable assets acquired over
\nthe (ii) consideration transferred; the amount of any non-controlling
\ninterest in the acquiree; and the acquisition-date fair value of any
\nprevious equity interest in the acquiree; is recorded in the profit or loss
\nduring the period when it occurs.
\n
\nThe Group has an option to apply a \u201cconcentration test\u201d that permits a
\nsimplified assessment of whether an acquired set of activities and assets
\nis not a business. The optional concentration test is met if substantially all
\nof the fair value of the gross assets acquired is concentrated in a single
\nidentifiable asset or group of similar identifiable assets.
\n
\n(iii) Disposals
\n
\n
\nWhen a change in the Group\u2019s ownership interest in a subsidiary results
\nin a loss of control over the subsidiary, the assets and liabilities of the
\nsubsidiary including any goodwill are derecognised. Amounts previously
\nrecognised in other comprehensive income in respect of that entity are
\nalso reclassified to profit or loss or transferred directly to retained
\nearnings if required by a specific standard.
\n
\nAny retained equity interest in the entity is remeasured at fair value. The
\ndifference between the carrying amount of the retained interest at the
\ndate when control is lost and its fair value is recognised in profit or loss.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag745": {
"value": "\n
\n\n
\n\n(ii) Acquisitions
\n
\n
\nThe Group uses the acquisition method of accounting to account for
\nbusiness combinations.
\n
\nThe consideration transferred for the acquisition of a subsidiary or business
\ncomprises the fair value of the assets transferred, the liabilities incurred,
\nand the equity interests issued by the Group.
\n
\nThe consideration transferred also includes any contingent consideration
\narrangement and any pre-existing equity interest in the subsidiary
\nmeasured at their fair value at the acquisition date.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n(ii) Acquisitions
\n(continued)
\n
\nIf the business combination is achieved in stages, the acquisition date
\ncarrying value of the acquirer\u2019s previously held equity interest in the
\nacquiree is re-measured to fair value at the acquisition date, and any gains
\nor losses arising from such re-measurement are recognised in profit or
\nloss.
\n
\nAcquisition-related costs are expensed as incurred.
\n
\nIdentifiable assets acquired and liabilities and contingent liabilities
\nassumed in a business combination are, with limited exceptions,
\nmeasured initially at their fair values at the acquisition date.
\n
\nOn an acquisition-by-acquisition basis, the Group recognises any non-
\ncontrolling interest in the acquiree at the date of acquisition either at fair
\nvalue or at the non-controlling interest\u2019s proportionate share of the
\nacquiree\u2019s net identifiable assets.
\n
\nThe excess of (i) the consideration transferred, the amount of any non-
\ncontrolling interest in the acquiree, and the acquisition-date fair value of
\nany previous equity interest in the acquiree over (ii) the fair values of the
\nidentifiable net assets acquired, is recorded as goodwill.
\n
\nThe excess of: (i) fair value of the net identifiable assets acquired over
\nthe (ii) consideration transferred; the amount of any non-controlling
\ninterest in the acquiree; and the acquisition-date fair value of any
\nprevious equity interest in the acquiree; is recorded in the profit or loss
\nduring the period when it occurs.
\n
\nThe Group has an option to apply a \u201cconcentration test\u201d that permits a
\nsimplified assessment of whether an acquired set of activities and assets
\nis not a business. The optional concentration test is met if substantially all
\nof the fair value of the gross assets acquired is concentrated in a single
\nidentifiable asset or group of similar identifiable assets.
\n
\n(iii) Disposals
\n
\n
\nWhen a change in the Group\u2019s ownership interest in a subsidiary results
\nin a loss of control over the subsidiary, the assets and liabilities of the
\nsubsidiary including any goodwill are derecognised. Amounts previously
\nrecognised in other comprehensive income in respect of that entity are
\nalso reclassified to profit or loss or transferred directly to retained
\nearnings if required by a specific standard.
\n
\nAny retained equity interest in the entity is remeasured at fair value. The
\ndifference between the carrying amount of the retained interest at the
\ndate when control is lost and its fair value is recognised in profit or loss.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n(i) Acquisitions
\n
\n
\nInvestment in a joint venture is initially recognised at cost. The cost of an
\nacquisition is measured at the fair value of the assets given, equity
\ninstruments issued or liabilities incurred or assumed at the date of
\nexchange, plus costs directly attributable to the acquisition. Goodwill on
\njoint venture represents the excess of the cost of acquisition of the joint
\nventure over the Group\u2019s share of the fair value of the identifiable net
\nassets of the joint venture and is included in the carrying amount of the
\ninvestment.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag738": {
"value": "\n
\n\n(ii) Acquisitions
\n
\n
\nThe Group uses the acquisition method of accounting to account for
\nbusiness combinations.
\n
\nThe consideration transferred for the acquisition of a subsidiary or business
\ncomprises the fair value of the assets transferred, the liabilities incurred,
\nand the equity interests issued by the Group.
\n
\nThe consideration transferred also includes any contingent consideration
\narrangement and any pre-existing equity interest in the subsidiary
\nmeasured at their fair value at the acquisition date.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n(ii) Acquisitions
\n(continued)
\n
\nIf the business combination is achieved in stages, the acquisition date
\ncarrying value of the acquirer\u2019s previously held equity interest in the
\nacquiree is re-measured to fair value at the acquisition date, and any gains
\nor losses arising from such re-measurement are recognised in profit or
\nloss.
\n
\nAcquisition-related costs are expensed as incurred.
\n
\nIdentifiable assets acquired and liabilities and contingent liabilities
\nassumed in a business combination are, with limited exceptions,
\nmeasured initially at their fair values at the acquisition date.
\n
\nOn an acquisition-by-acquisition basis, the Group recognises any non-
\ncontrolling interest in the acquiree at the date of acquisition either at fair
\nvalue or at the non-controlling interest\u2019s proportionate share of the
\nacquiree\u2019s net identifiable assets.
\n
\nThe excess of (i) the consideration transferred, the amount of any non-
\ncontrolling interest in the acquiree, and the acquisition-date fair value of
\nany previous equity interest in the acquiree over (ii) the fair values of the
\nidentifiable net assets acquired, is recorded as goodwill.
\n
\nThe excess of: (i) fair value of the net identifiable assets acquired over
\nthe (ii) consideration transferred; the amount of any non-controlling
\ninterest in the acquiree; and the acquisition-date fair value of any
\nprevious equity interest in the acquiree; is recorded in the profit or loss
\nduring the period when it occurs.
\n
\nThe Group has an option to apply a \u201cconcentration test\u201d that permits a
\nsimplified assessment of whether an acquired set of activities and assets
\nis not a business. The optional concentration test is met if substantially all
\nof the fair value of the gross assets acquired is concentrated in a single
\nidentifiable asset or group of similar identifiable assets.
\n
\n(iii) Disposals
\n
\n
\nWhen a change in the Group\u2019s ownership interest in a subsidiary results
\nin a loss of control over the subsidiary, the assets and liabilities of the
\nsubsidiary including any goodwill are derecognised. Amounts previously
\nrecognised in other comprehensive income in respect of that entity are
\nalso reclassified to profit or loss or transferred directly to retained
\nearnings if required by a specific standard.
\n
\nAny retained equity interest in the entity is remeasured at fair value. The
\ndifference between the carrying amount of the retained interest at the
\ndate when control is lost and its fair value is recognised in profit or loss.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n(i) Acquisitions
\n
\n
\nInvestment in a joint venture is initially recognised at cost. The cost of an
\nacquisition is measured at the fair value of the assets given, equity
\ninstruments issued or liabilities incurred or assumed at the date of
\nexchange, plus costs directly attributable to the acquisition. Goodwill on
\njoint venture represents the excess of the cost of acquisition of the joint
\nventure over the Group\u2019s share of the fair value of the identifiable net
\nassets of the joint venture and is included in the carrying amount of the
\ninvestment.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag731": {
"value": "\n(ii) Acquisitions
\n
\n
\nThe Group uses the acquisition method of accounting to account for
\nbusiness combinations.
\n
\nThe consideration transferred for the acquisition of a subsidiary or business
\ncomprises the fair value of the assets transferred, the liabilities incurred,
\nand the equity interests issued by the Group.
\n
\nThe consideration transferred also includes any contingent consideration
\narrangement and any pre-existing equity interest in the subsidiary
\nmeasured at their fair value at the acquisition date.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n(ii) Acquisitions
\n(continued)
\n
\nIf the business combination is achieved in stages, the acquisition date
\ncarrying value of the acquirer\u2019s previously held equity interest in the
\nacquiree is re-measured to fair value at the acquisition date, and any gains
\nor losses arising from such re-measurement are recognised in profit or
\nloss.
\n
\nAcquisition-related costs are expensed as incurred.
\n
\nIdentifiable assets acquired and liabilities and contingent liabilities
\nassumed in a business combination are, with limited exceptions,
\nmeasured initially at their fair values at the acquisition date.
\n
\nOn an acquisition-by-acquisition basis, the Group recognises any non-
\ncontrolling interest in the acquiree at the date of acquisition either at fair
\nvalue or at the non-controlling interest\u2019s proportionate share of the
\nacquiree\u2019s net identifiable assets.
\n
\nThe excess of (i) the consideration transferred, the amount of any non-
\ncontrolling interest in the acquiree, and the acquisition-date fair value of
\nany previous equity interest in the acquiree over (ii) the fair values of the
\nidentifiable net assets acquired, is recorded as goodwill.
\n
\nThe excess of: (i) fair value of the net identifiable assets acquired over
\nthe (ii) consideration transferred; the amount of any non-controlling
\ninterest in the acquiree; and the acquisition-date fair value of any
\nprevious equity interest in the acquiree; is recorded in the profit or loss
\nduring the period when it occurs.
\n
\nThe Group has an option to apply a \u201cconcentration test\u201d that permits a
\nsimplified assessment of whether an acquired set of activities and assets
\nis not a business. The optional concentration test is met if substantially all
\nof the fair value of the gross assets acquired is concentrated in a single
\nidentifiable asset or group of similar identifiable assets.
\n
\n(iii) Disposals
\n
\n
\nWhen a change in the Group\u2019s ownership interest in a subsidiary results
\nin a loss of control over the subsidiary, the assets and liabilities of the
\nsubsidiary including any goodwill are derecognised. Amounts previously
\nrecognised in other comprehensive income in respect of that entity are
\nalso reclassified to profit or loss or transferred directly to retained
\nearnings if required by a specific standard.
\n
\nAny retained equity interest in the entity is remeasured at fair value. The
\ndifference between the carrying amount of the retained interest at the
\ndate when control is lost and its fair value is recognised in profit or loss.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n(i) Acquisitions
\n
\n
\nInvestment in a joint venture is initially recognised at cost. The cost of an
\nacquisition is measured at the fair value of the assets given, equity
\ninstruments issued or liabilities incurred or assumed at the date of
\nexchange, plus costs directly attributable to the acquisition. Goodwill on
\njoint venture represents the excess of the cost of acquisition of the joint
\nventure over the Group\u2019s share of the fair value of the identifiable net
\nassets of the joint venture and is included in the carrying amount of the
\ninvestment.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag725": {
"value": "\n(2) Transactions with non-controlling interests
\n
\nChanges in the Group\u2019s ownership interest in a subsidiary that do not result in a
\nloss of control over the subsidiary are accounted for as transactions with equity
\nowners of the Company. Any difference between the change in the carrying
\namounts of the non-controlling interest and the fair value of the consideration
\npaid or received is recognised in a separate reserve within equity attributable to
\nthe equity holders of the Company.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag746": {
"value": "\n
\n(3) Joint venture
\n
\nA joint venture is an entity over which the Group has joint control as a result of
\ncontractual arrangements and rights to the net assets of the entity.
\n
\nInvestment in joint ventures is accounted for in the consolidated financial
\nstatements using the equity method of accounting less impairment losses, if any.
\n
\n\n
\n\n
\n\n(i) Acquisitions
\n
\n
\nInvestment in a joint venture is initially recognised at cost. The cost of an
\nacquisition is measured at the fair value of the assets given, equity
\ninstruments issued or liabilities incurred or assumed at the date of
\nexchange, plus costs directly attributable to the acquisition. Goodwill on
\njoint venture represents the excess of the cost of acquisition of the joint
\nventure over the Group\u2019s share of the fair value of the identifiable net
\nassets of the joint venture and is included in the carrying amount of the
\ninvestment.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n(ii) Equity method of accounting
\n
\nUnder the equity method of accounting, the investment is initially
\nrecognised at cost and adjusted thereafter to recognise the Group\u2019s share
\nof its joint venture\u2019s post-acquisition profits or losses in the Group\u2019s profit
\nor loss and its share of the joint venture\u2019s other comprehensive income in
\nthe Group\u2019s other comprehensive income. Dividend received or receivable
\nfrom the joint venture is recognised as a reduction of the carrying amount
\nof the investment. When the Group\u2019s share of losses in a joint venture
\nequals to or exceeds its interest in the joint venture, the Group does not
\nrecognise further losses, unless it has incurred legal or constructive
\nobligations to make, or has made, payments on behalf of the joint
\nventure. If the joint venture subsequently reports profits, the Group
\nresumes recognising its share of those profits only after its share of the
\nprofits equals the share of losses not recognised.
\n
\nUnrealised gains on transactions between the Group and its joint venture
\nare eliminated to the extent of the Group's interest in the joint venture.
\nUnrealised losses are also eliminated unless the transactions provide
\nevidence of impairment of the assets transferred. The accounting policies
\nof a joint venture are changed where necessary to ensure consistency
\nwith the accounting policies adopted by the Group.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n(3) Joint venture (continued)
\n
\n(iii) Disposals
\n
\nInvestment in joint venture is derecognised when the Group loses joint
\ncontrol. If the retained equity interest in the former joint venture is a
\nfinancial asset, the retained equity interest is remeasured at fair value.
\nThe difference between the carrying amount of the retained interest at
\nthe date when joint control is lost, and its fair value and any proceeds on
\npartial disposal, is recognised in profit or loss.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag749": {
"value": "\n
\n\n(d) Intangible assets
\n
\n
\n
\nComputer software
\n
\nAcquired computer software are initially capitalised at cost which includes the purchase
\nprice (net of any discounts and rebates) and other directly attributable costs of preparing
\nthe assets for its intended use. They are subsequently carried at cost less accumulated
\namortisation and impairment losses. These costs are amortised to profit or loss using the
\nstraight-line method over their estimated remaining useful lives of 5 years.
\n
\nThe useful lives are reviewed, and adjusted as appropriate, at least annually. The effects of
\nany revision in estimate are recognised in profit or loss when the changes arise.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag750": {
"value": "\n(d) Intangible assets
\n
\n
\n
\nComputer software
\n
\nAcquired computer software are initially capitalised at cost which includes the purchase
\nprice (net of any discounts and rebates) and other directly attributable costs of preparing
\nthe assets for its intended use. They are subsequently carried at cost less accumulated
\namortisation and impairment losses. These costs are amortised to profit or loss using the
\nstraight-line method over their estimated remaining useful lives of 5 years.
\n
\nThe useful lives are reviewed, and adjusted as appropriate, at least annually. The effects of
\nany revision in estimate are recognised in profit or loss when the changes arise.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProgrammingAssetsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag747": {
"value": "\n(e) Property, plant and equipment
\n
\n(1) Measurement
\n
\n(i)
\nProperty, plant and equipment are initially recognised at cost and
\nsubsequently carried at cost less accumulated depreciation and
\naccumulated impairment losses (note 2(f)).
\n
\n(ii)
\nThe cost of an item of property, plant and equipment initially recognised
\nincludes expenditure that is directly attributable to the acquisition of the
\nitems. Dismantlement, removal or restoration costs are included as part
\nof the cost of property, plant and equipment if the obligation for
\ndismantlement, removal or restoration is incurred as a consequence of
\nacquiring or using the asset.
\n
\n(iii)
\nIf significant parts of an item of property, plant and equipment have
\ndifferent useful lives, they are accounted for as separate components of
\nproperty, plant and equipment.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n(e) Property, plant and equipment (continued)
\n
\n\n(2) Depreciation
\n
\n(i)
\n Depreciation on property, plant and equipment is calculated using a
\nstraight-line method to allocate their depreciable amounts over their
\nestimated useful lives as follows:
\n
\nVessels 25 years
\nDry docking/Scrubbers 2.5 - 5 years
\nFurniture and fixtures 3 - 5 years
\n
\nThe residual values, estimated useful lives and depreciation method of
\nproperty, plant and equipment are reviewed, and adjusted as appropriate,
\nat least annually. The effects of any revision in estimate are recognised in
\nprofit or loss when the changes arise.
\n
\n(ii)
\nSignificant components of individual assets are assessed and if a
\ncomponent has a useful life that is different from the remainder of that
\nasset, that component is depreciated separately. The remaining carrying
\namount of the old component as a result of a replacement will be written
\noff to profit or loss.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n(3) Subsequent expenditure
\n
\nSubsequent expenditure relating to property, plant and equipment, including
\ndrydocking and replacing a significant component, that has already been
\nrecognised, is added to the carrying amount of the asset only when it is probable
\nthat future economic benefits associated with the item will flow to the Group
\nand the cost of the item can be measured reliably. All other repair and
\nmaintenance expenses are recognised in profit or loss when incurred.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n(4) Disposal
\n
\nOn disposal of an item of property, plant and equipment, the difference between
\nthe net disposal proceeds and its carrying amount is recognised in profit or loss.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag720": {
"value": "\n(2) Depreciation
\n
\n(i)
\n Depreciation on property, plant and equipment is calculated using a
\nstraight-line method to allocate their depreciable amounts over their
\nestimated useful lives as follows:
\n
\nVessels 25 years
\nDry docking/Scrubbers 2.5 - 5 years
\nFurniture and fixtures 3 - 5 years
\n
\nThe residual values, estimated useful lives and depreciation method of
\nproperty, plant and equipment are reviewed, and adjusted as appropriate,
\nat least annually. The effects of any revision in estimate are recognised in
\nprofit or loss when the changes arise.
\n
\n(ii)
\nSignificant components of individual assets are assessed and if a
\ncomponent has a useful life that is different from the remainder of that
\nasset, that component is depreciated separately. The remaining carrying
\namount of the old component as a result of a replacement will be written
\noff to profit or loss.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag751": {
"value": "\n(3) Subsequent expenditure
\n
\nSubsequent expenditure relating to property, plant and equipment, including
\ndrydocking and replacing a significant component, that has already been
\nrecognised, is added to the carrying amount of the asset only when it is probable
\nthat future economic benefits associated with the item will flow to the Group
\nand the cost of the item can be measured reliably. All other repair and
\nmaintenance expenses are recognised in profit or loss when incurred.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag733": {
"value": "\n
\n\n(f) Impairment of non-financial assets
\n
\nIntangible assets with finite lives, property, plant and equipment and investment in a joint
\nventure are tested for impairment whenever there is any objective evidence or an
\nindication that these assets may be impaired.
\n
\nFor the purpose of impairment testing, the recoverable amount (i.e. the higher of the fair
\nvalue less cost to sell and value-in-use) is determined on an individual asset basis unless
\nthe asset does not generate cash flows that are largely independent of those from other
\nassets. If this is the case, the recoverable amount is determined for the cash-generating
\nunit (\u201cCGU\u201d) to which the asset belongs.
\n
\nIf the recoverable amount of the asset is estimated to be less than its carrying amount, the
\ncarrying amount of the asset (or CGU) is reduced to its recoverable amount. The difference
\nbetween the carrying amount and recoverable amount is recognised as an impairment loss
\nin profit or loss.
\n
\nAn impairment loss for an asset (or CGU) is reversed if, and only if, there has been a change
\nin the estimates used to determine the asset\u2019s (or CGU\u2019s) recoverable amount since the last
\nimpairment loss was recognised. The carrying amount of this asset (or CGU) is increased to
\nits revised recoverable amount, provided that this amount does not exceed the carrying
\namount that would have been determined (net of accumulated depreciation) had no
\nimpairment loss been recognised for the asset (or CGU) in prior years. A reversal of
\nimpairment loss for an asset (or CGU) is recognised in profit or loss.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag736": {
"value": "\n(f) Impairment of non-financial assets
\n
\nIntangible assets with finite lives, property, plant and equipment and investment in a joint
\nventure are tested for impairment whenever there is any objective evidence or an
\nindication that these assets may be impaired.
\n
\nFor the purpose of impairment testing, the recoverable amount (i.e. the higher of the fair
\nvalue less cost to sell and value-in-use) is determined on an individual asset basis unless
\nthe asset does not generate cash flows that are largely independent of those from other
\nassets. If this is the case, the recoverable amount is determined for the cash-generating
\nunit (\u201cCGU\u201d) to which the asset belongs.
\n
\nIf the recoverable amount of the asset is estimated to be less than its carrying amount, the
\ncarrying amount of the asset (or CGU) is reduced to its recoverable amount. The difference
\nbetween the carrying amount and recoverable amount is recognised as an impairment loss
\nin profit or loss.
\n
\nAn impairment loss for an asset (or CGU) is reversed if, and only if, there has been a change
\nin the estimates used to determine the asset\u2019s (or CGU\u2019s) recoverable amount since the last
\nimpairment loss was recognised. The carrying amount of this asset (or CGU) is increased to
\nits revised recoverable amount, provided that this amount does not exceed the carrying
\namount that would have been determined (net of accumulated depreciation) had no
\nimpairment loss been recognised for the asset (or CGU) in prior years. A reversal of
\nimpairment loss for an asset (or CGU) is recognised in profit or loss.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag743": {
"value": "\n
\n\n(g) Derivative financial instruments and hedging activities
\n
\nA derivative financial instrument is initially recognised at its fair value on the date the
\ncontract is entered into and is subsequently carried at its fair value. The method of
\nrecognising the resulting gain or loss depends on whether the derivative is designated as a
\nhedge instrument, and if so, the nature of the item being hedged. The Group designates
\neach hedge as either: (a) fair value hedge or (b) cash flow hedge.
\n
\nFor derivative financial instruments that are not designated or do not qualify for hedge
\naccounting, any fair value gains or losses are recognised in profit or loss as derivative
\ngain/(loss) when the change arises.
\n
\nAt the inception of the transaction, the Group documents the relationship between the
\nhedging instruments and hedged items as well as, the risk management objective and
\nstrategies for undertaking various hedging transactions. The Group also documents its
\nassessment, both at hedge inception and on an ongoing basis, of whether the derivatives
\ndesignated as hedging instruments are highly effective in offsetting changes in fair value
\nor cash flows of the hedged items.
\n
\nHedge effectiveness is determined at the inception of the hedging relationship, and through
\nperiodic prospective effectiveness assessments to ensure that an economic relationship
\nexists between the hedged item and hedging instrument.
\n
\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n(g) Derivative financial instruments and hedging activities (continued)
\n
\nThe Group enters into hedge relationships where the critical terms of the hedging
\ninstrument match exactly with the terms of the hedged item, and so a qualitative
\nassessment of effectiveness is performed. If changes in circumstances affect the terms of
\nthe hedged item such that the critical terms no longer match exactly with the critical terms
\nof the hedging instrument, the Group uses the hypothetical derivative method to assess
\neffectiveness.
\n
\nThe carrying amount of a derivative designated as a hedge is presented as a non-current
\nasset or liability if the remaining expected life of the hedged item is more than 12 months,
\nand as a current asset or liability if the remaining expected life of the hedged item is less
\nthan 12 months. The fair value of a trading derivative is classified as a current asset or
\nliability.
\n
\nThe fair value of derivative financial instruments represents the amount estimated by banks
\nor brokers that the Group will receive or pay to terminate the derivatives at the balance
\nsheet date.
\n
\nHedges directly affected by interest rate benchmark reform
\n
\nPhase 2 amendments: Replacement of benchmark interest rates \u2013 when there is no longer
\nuncertainty arising from interest rate benchmark reform
\n
\nThe Group amends the description of the hedging instrument only if the following conditions
\nare met:
\n
\n- it makes a change required by interest rate benchmark reform by changing the basis
\nfor determining the contractual cash flows of the hedging instrument or using
\nanother approach that is economically equivalent to changing the basis for
\ndetermining the contractual cash flows of the original hedging instrument; and
\n- the original hedging instrument is not derecognised.
\n
\nThese amendments in the formal hedge documentation do not constitute the
\ndiscontinuation of the hedging relationship or the designation of a new hedging
\nrelationship.
\n
\nIf other changes are made in addition to those changes required by the interest rate
\nbenchmark reform described above, then the Group first considers whether those additional
\nchanges result in the discontinuation of the hedge accounting relationship. If the additional
\nchanges do not result in discontinuation of the hedge accounting relationship, then the
\nGroup amends the formal hedge documentation for changes required by interest rate
\nbenchmark reform as mentioned above.
\n
\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n(g) Derivative financial instruments and hedging activities (continued)
\n
\n(1) Interest rate swaps
\n
\nThe Group has entered into interest rate swaps that are cash flow hedges for the
\nGroup\u2019s exposure to interest rate risk on its borrowings. These contracts entitle
\nthe Group to receive interest at floating rates on notional principal amounts and
\noblige the Group to pay interest at fixed rates on the same notional principal
\namounts, thus allowing the Group to raise borrowings at floating rates and swap
\nthem into fixed rates. The Group hedges up to 75% of its floating rate borrowings
\nand the hedged item is identified as a proportion of the outstanding amount of
\nthe borrowings. As all critical terms matched during the year, the economic
\nrelationship was assessed to be 100% effective.
\n
\nThe fair value changes on the effective portion of interest rate swaps designated
\nas cash flow hedges are recognised in other comprehensive income,
\naccumulated in the fair value reserve, and reclassified to profit or loss when the
\nhedged interest expense on the borrowings is recognised in profit or loss. The
\nfair value changes on the ineffective portion of interest swaps are recognised
\nimmediately in profit or loss.
\n
\n(2) Forward bunker swaps
\n
\nThe Group has entered into forward bunker swaps that are cash flow hedges for
\nthe Group\u2019s exposure to cash flow variability for its forecasted bunker purchases.
\nThese contracts entitle the Group to receive bunker at floating rates and oblige
\nthe Group to pay for bunker at fixed prices, or in some contracts to pay a fixed
\nincremental spread (between high and low sulphur fuel oil) for low sulphur fuel
\noil. It was assessed that the economic relationship between the forward bunker
\nswaps and the hedged item was effective as the critical terms match.
\n
\nThe fair value changes on the effective portion of the forward bunker swaps
\ndesignated as cash flow hedges are recognised in other comprehensive income.
\nAmounts accumulated in equity are reclassified in the periods when the hedged
\nitem affects profit or loss.
\n
\n(3) Forward freight agreements (FFAs)
\n
\nThe Group has entered into FFAs that are cash flow hedges for the Group\u2019s
\nexposure to cash flow variability, for its forecasted freight earnings. These
\ncontracts entitle the Group to receive fixed freight rates and oblige the Group to
\npay floating freight rates for the volumes transacted. This effectively hedges the
\nforecasted freight revenue contracted at future market freight rates. It was
\nassessed that the economic relationship between the FFAs and the hedged item
\nwas effective as the critical terms match.
\n
\nThe fair value changes on the effective portion of the FFAs designated as cash
\nflow hedges are recognised in other comprehensive income. Amounts
\naccumulated in equity are reclassified in the periods when the hedged item
\naffects profit or loss.
\n
\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n(g) Derivative financial instruments and hedging activities (continued)
\n
\n(4) Non-derivative financial asset
\n
\nThe Group has designated the foreign currency risk component of a foreign
\ndenominated cash balance as a cash flow hedge against the Group\u2019s
\ncommitment for the exercise of a purchase option on its time charter in lease
\ncontract which is denominated in the same foreign currency. This effectively
\nhedges the forecasted purchase price at a fixed USD amount from the date of
\ndesignation of the hedge. It was assessed that the economic relationship
\nbetween the hedging instrument and the hedged item was effective as the
\ncritical terms match.
\n
\nThe fair value changes on the effective portion of the foreign currency risk
\ncomponent of the foreign denominated cash balance designated as cash flow
\nhedges are recognised in other comprehensive income. Amounts accumulated
\nin equity are reclassified into the cost of the asset upon payment of the purchase
\noption.
\n
\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag735": {
"value": "\n(g) Derivative financial instruments and hedging activities
\n
\nA derivative financial instrument is initially recognised at its fair value on the date the
\ncontract is entered into and is subsequently carried at its fair value. The method of
\nrecognising the resulting gain or loss depends on whether the derivative is designated as a
\nhedge instrument, and if so, the nature of the item being hedged. The Group designates
\neach hedge as either: (a) fair value hedge or (b) cash flow hedge.
\n
\nFor derivative financial instruments that are not designated or do not qualify for hedge
\naccounting, any fair value gains or losses are recognised in profit or loss as derivative
\ngain/(loss) when the change arises.
\n
\nAt the inception of the transaction, the Group documents the relationship between the
\nhedging instruments and hedged items as well as, the risk management objective and
\nstrategies for undertaking various hedging transactions. The Group also documents its
\nassessment, both at hedge inception and on an ongoing basis, of whether the derivatives
\ndesignated as hedging instruments are highly effective in offsetting changes in fair value
\nor cash flows of the hedged items.
\n
\nHedge effectiveness is determined at the inception of the hedging relationship, and through
\nperiodic prospective effectiveness assessments to ensure that an economic relationship
\nexists between the hedged item and hedging instrument.
\n
\n\n\n\n\n(g) Derivative financial instruments and hedging activities (continued)
\n
\nThe Group enters into hedge relationships where the critical terms of the hedging
\ninstrument match exactly with the terms of the hedged item, and so a qualitative
\nassessment of effectiveness is performed. If changes in circumstances affect the terms of
\nthe hedged item such that the critical terms no longer match exactly with the critical terms
\nof the hedging instrument, the Group uses the hypothetical derivative method to assess
\neffectiveness.
\n
\nThe carrying amount of a derivative designated as a hedge is presented as a non-current
\nasset or liability if the remaining expected life of the hedged item is more than 12 months,
\nand as a current asset or liability if the remaining expected life of the hedged item is less
\nthan 12 months. The fair value of a trading derivative is classified as a current asset or
\nliability.
\n
\nThe fair value of derivative financial instruments represents the amount estimated by banks
\nor brokers that the Group will receive or pay to terminate the derivatives at the balance
\nsheet date.
\n
\nHedges directly affected by interest rate benchmark reform
\n
\nPhase 2 amendments: Replacement of benchmark interest rates \u2013 when there is no longer
\nuncertainty arising from interest rate benchmark reform
\n
\nThe Group amends the description of the hedging instrument only if the following conditions
\nare met:
\n
\n- it makes a change required by interest rate benchmark reform by changing the basis
\nfor determining the contractual cash flows of the hedging instrument or using
\nanother approach that is economically equivalent to changing the basis for
\ndetermining the contractual cash flows of the original hedging instrument; and
\n- the original hedging instrument is not derecognised.
\n
\nThese amendments in the formal hedge documentation do not constitute the
\ndiscontinuation of the hedging relationship or the designation of a new hedging
\nrelationship.
\n
\nIf other changes are made in addition to those changes required by the interest rate
\nbenchmark reform described above, then the Group first considers whether those additional
\nchanges result in the discontinuation of the hedge accounting relationship. If the additional
\nchanges do not result in discontinuation of the hedge accounting relationship, then the
\nGroup amends the formal hedge documentation for changes required by interest rate
\nbenchmark reform as mentioned above.
\n
\n\n\n\n\n(g) Derivative financial instruments and hedging activities (continued)
\n
\n(1) Interest rate swaps
\n
\nThe Group has entered into interest rate swaps that are cash flow hedges for the
\nGroup\u2019s exposure to interest rate risk on its borrowings. These contracts entitle
\nthe Group to receive interest at floating rates on notional principal amounts and
\noblige the Group to pay interest at fixed rates on the same notional principal
\namounts, thus allowing the Group to raise borrowings at floating rates and swap
\nthem into fixed rates. The Group hedges up to 75% of its floating rate borrowings
\nand the hedged item is identified as a proportion of the outstanding amount of
\nthe borrowings. As all critical terms matched during the year, the economic
\nrelationship was assessed to be 100% effective.
\n
\nThe fair value changes on the effective portion of interest rate swaps designated
\nas cash flow hedges are recognised in other comprehensive income,
\naccumulated in the fair value reserve, and reclassified to profit or loss when the
\nhedged interest expense on the borrowings is recognised in profit or loss. The
\nfair value changes on the ineffective portion of interest swaps are recognised
\nimmediately in profit or loss.
\n
\n(2) Forward bunker swaps
\n
\nThe Group has entered into forward bunker swaps that are cash flow hedges for
\nthe Group\u2019s exposure to cash flow variability for its forecasted bunker purchases.
\nThese contracts entitle the Group to receive bunker at floating rates and oblige
\nthe Group to pay for bunker at fixed prices, or in some contracts to pay a fixed
\nincremental spread (between high and low sulphur fuel oil) for low sulphur fuel
\noil. It was assessed that the economic relationship between the forward bunker
\nswaps and the hedged item was effective as the critical terms match.
\n
\nThe fair value changes on the effective portion of the forward bunker swaps
\ndesignated as cash flow hedges are recognised in other comprehensive income.
\nAmounts accumulated in equity are reclassified in the periods when the hedged
\nitem affects profit or loss.
\n
\n(3) Forward freight agreements (FFAs)
\n
\nThe Group has entered into FFAs that are cash flow hedges for the Group\u2019s
\nexposure to cash flow variability, for its forecasted freight earnings. These
\ncontracts entitle the Group to receive fixed freight rates and oblige the Group to
\npay floating freight rates for the volumes transacted. This effectively hedges the
\nforecasted freight revenue contracted at future market freight rates. It was
\nassessed that the economic relationship between the FFAs and the hedged item
\nwas effective as the critical terms match.
\n
\nThe fair value changes on the effective portion of the FFAs designated as cash
\nflow hedges are recognised in other comprehensive income. Amounts
\naccumulated in equity are reclassified in the periods when the hedged item
\naffects profit or loss.
\n
\n\n\n\n\n(g) Derivative financial instruments and hedging activities (continued)
\n
\n(4) Non-derivative financial asset
\n
\nThe Group has designated the foreign currency risk component of a foreign
\ndenominated cash balance as a cash flow hedge against the Group\u2019s
\ncommitment for the exercise of a purchase option on its time charter in lease
\ncontract which is denominated in the same foreign currency. This effectively
\nhedges the forecasted purchase price at a fixed USD amount from the date of
\ndesignation of the hedge. It was assessed that the economic relationship
\nbetween the hedging instrument and the hedged item was effective as the
\ncritical terms match.
\n
\nThe fair value changes on the effective portion of the foreign currency risk
\ncomponent of the foreign denominated cash balance designated as cash flow
\nhedges are recognised in other comprehensive income. Amounts accumulated
\nin equity are reclassified into the cost of the asset upon payment of the purchase
\noption.
\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag740": {
"value": "\n(h) Financial assets
\n
\n(1) Financial assets at amortised cost
\n
\nA financial asset is measured at amortised cost if it meets both of the following
\nconditions and is not designated as at FVTPL:
\n
\n- it is held within a business model whose objective is to hold assets to
\ncollect contractual cash flows; and
\n
\n- its contractual terms give rise on specified dates to cash flows that are
\nsolely payments of principal and interest on the principal amount
\noutstanding.
\n
\nThe Group\u2019s financial assets at amortised costs, are presented as \u201cfinance lease
\nreceivables\u201d (note 9) \u201ctrade and other receivables\u201d (note 11) and \u201ccash and cash
\nequivalents\u201d (note 14) in the consolidated balance sheet.
\n
\nThese financial assets are initially recognised at their fair values plus transaction
\ncosts and subsequently carried at amortised cost using the effective interest
\nmethod, less accumulated impairment losses.
\n
\nThe Group managed these groups of financial assets by collecting the contractual
\ncash flow and these cash flows represent solely payment of principal and
\ninterest. Accordingly, these groups of financial assets are measured at amortised
\ncost subsequent to initial recognition.
\n
\nThe Group assesses on a forward-looking basis the expected credit losses (ECLs)
\nassociated with these groups of financial assets.
\n
\nFor trade receivables, finance lease receivables and other receivables \u2013 related
\nparty, the Group applied the simplified approach permitted by IFRS 9, which
\nrequires expected lifetime losses to be recognised from initial recognition of the
\nreceivables.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n(h) Financial assets (continued)
\n
\n(1) Financial assets at amortised cost (continued)
\n
\nFor cash and cash equivalents, the general 3 stage approach is applied. Credit
\nloss allowance is based on 12-month ECL if there is no significant increase in
\ncredit risk since the initial recognition of the assets. If there is a significant
\nincrease in credit risk since initial recognition, lifetime ECL will be calculated and
\nrecognised.
\n
\nWhen determining whether the credit risk of a financial instrument has increased
\nsignificantly since initial recognition and when estimating ECLs, the Group
\nconsiders reasonable and supportable information that is relevant and available
\nwithout undue cost or effort. This includes both quantitative and qualitative
\ninformation analysis, based on the Group\u2019s historical experience and informed
\ncredit assessment and includes forward-looking information.
\n
\nThe Group considers a financial asset to be in default when:
\n
\n- the borrower is unlikely to pay its credit obligations to the Group in full,
\nwithout recourse by the Group to actions such as realising security (if any
\nis held); or
\n
\n- the financial asset is more than 90 days past due.
\n
\nWhen the asset becomes uncollectible, it is written off against the allowance
\namount. Subsequent recoveries of amounts previously written off are recognised
\nagainst the same line item in profit or loss.
\n
\nThe impairment allowance is reduced through profit or loss in a subsequent
\nperiod by the amount of ECL reversal that is required to adjust the loss allowance
\nto the amount that is required to be recognised at the reporting date.
\n
\nThese assets are presented as current assets except for those that are expected
\nto be realised later than 12 months after the balance sheet date, which are
\npresented as non-current assets.
\n
\n\nThe Group derecognises a financial asset when the contractual rights to the cash
\nflows from the financial asset expire, or it transfers the rights to receive the
\ncontractual cash flows in a transaction in which substantially all of the risks and
\nrewards of ownership of the financial asset are transferred or in which the Group
\nneither transfers nor retains substantially all of the risks and rewards of
\nownership and it does not retain control of the financial asset.
\n
\n\n\n\n\n
\n\n\n\n\n
\n(h) Financial assets (continued)
\n
\n\n(2) Equity Investments
\n
\nEquity investments are initially recognised at its fair value. Transaction costs are
\nexpensed in profit or loss.
\n
\n(i)
\n The Group subsequently measures all its equity investments at their fair
\nvalues. Equity investments are classified as fair value through profit or loss
\n(\u201cFVTPL\u201d) with movements in their fair values recognised in profit or loss
\nin the period in which the changes arise. Dividends from equity
\ninvestments are recognised in profit or loss as \u201cdividend income\u201d.
\n
\n(ii)
\n On disposal of an equity investment, the difference between the carrying
\namount and sales proceed is recognised in profit or loss.
\n
\n\n\n\n\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag660": {
"value": "\nThe Group derecognises a financial asset when the contractual rights to the cash
\nflows from the financial asset expire, or it transfers the rights to receive the
\ncontractual cash flows in a transaction in which substantially all of the risks and
\nrewards of ownership of the financial asset are transferred or in which the Group
\nneither transfers nor retains substantially all of the risks and rewards of
\nownership and it does not retain control of the financial asset.
\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag654": {
"value": "\n(2) Equity Investments
\n
\nEquity investments are initially recognised at its fair value. Transaction costs are
\nexpensed in profit or loss.
\n
\n(i)
\n The Group subsequently measures all its equity investments at their fair
\nvalues. Equity investments are classified as fair value through profit or loss
\n(\u201cFVTPL\u201d) with movements in their fair values recognised in profit or loss
\nin the period in which the changes arise. Dividends from equity
\ninvestments are recognised in profit or loss as \u201cdividend income\u201d.
\n
\n(ii)
\n On disposal of an equity investment, the difference between the carrying
\namount and sales proceed is recognised in profit or loss.
\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag646": {
"value": "\n(i) Borrowings
\n
\nBorrowings are initially recognised at fair value, net of transaction costs incurred, and
\nsubsequently stated at amortised cost. Any difference between the proceeds (net of
\ntransaction costs) and the redemption value is taken to profit or loss over the period of the
\nborrowings using the effective interest method.
\n
\nBorrowings are presented as current liabilities in the consolidated balance sheet unless the
\nGroup has an unconditional right to defer settlement of the liability for at least 12 months
\nafter the balance sheet date, in which case they are presented as non-current liabilities.
\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag666": {
"value": "\n(j) Borrowing costs
\n
\nBorrowing costs are recognised in the profit and loss using the effective interest method
\nexcept for those costs that are directly attributable to the construction of vessels. This
\nincludes those costs on borrowings acquired specifically for the construction of vessels, as
\nwell as those in relation to general borrowings used to finance the construction of vessels.
\n
\nBorrowing costs on borrowings acquired specifically for the construction of vessels are
\ncapitalised in the cost of the vessel under construction during the period of construction
\nuntil the Group takes delivery of the vessels. Borrowing costs on general borrowings are
\ncapitalised by applying a capitalisation rate to the construction expenditures that are
\nfinanced by general borrowings.
\n
\nThe basis for determining the contractual cash flows of the borrowing may be modified as
\nrequired by the IBOR reform. A change in the basis for determining the contractual cash
\nflows is required by interest rate benchmark reform if the following conditions are met:
\n
\n- the change is necessary as a direct consequence of the reform; and
\n
\n- the new basis for determining the contractual cash flows is economically
\nequivalent to the previous basis \u2013 i.e. the basis immediately before the change.
\n
\n\n\n\n\n(j) Borrowing costs (continued)
\n
\nFor this purpose, the Group updated the effective interest rate of the borrowing to reflect
\nthe change that is required.
\n
\nIf other changes are made in addition to those changes required by interest rate benchmark
\nreform described above, then the Group first updated the effective interest rate of the
\nborrowing to reflect the change that is required by interest rate benchmark reform. Then
\nthe Group applied the policies on accounting for modification to the additional changes.
\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag648": {
"value": "\n(k) Trade and other payables
\n
\nTrade and other payables represent liabilities to pay for goods or services provided to the
\nGroup prior to the end of the financial year which are unpaid. Trade and other payables are
\nclassified as current liabilities if payment is due within one year or less. If not, they are
\npresented as non-current liabilities.
\n
\nTrade and other payables are initially recognised at fair value, and subsequently carried at
\namortised cost using the effective interest method and are derecognised when the Group\u2019s
\nobligation has been discharged or cancelled or expired.
\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag643": {
"value": "\n(l) Leases
\n
\n(1) As a lessee:
\n
\nAt the inception of the contract, the Group assesses if the contract contains a
\nlease. A contract contains a lease if the contract conveys the right to control the
\nuse of an identified asset for a period of time in exchange for consideration.
\nReassessment is only required when the terms and conditions of the contract are
\nchanged.
\n
\nThe Group recognises a right-of-use asset and lease liability at the lease
\ncommencement date. Right-of-use assets are measured at cost which comprises
\nthe initial measurement of lease liabilities adjusted for any lease payments made
\nat or before the commencement date and lease incentive received. Any initial
\ndirect costs that would not have been incurred if the lease had not been obtained
\nare added to the carrying amount of the right-of-use assets.
\n
\nThe right-of-use assets are subsequently carried at cost less accumulated
\ndepreciation and accumulated impairment losses (note 2(f)). Depreciation is
\ncalculated on straight-line method from the commencement date to the end of
\nthe lease term, unless the lease transfers ownership of the underlying asset to
\nthe Group by the end of the lease term or it is reasonably certain that the Group
\nwill exercise a purchase option. In that case, the right-of-use asset will be
\ndepreciated over the useful life of the underlying asset, which is determined on
\nthe same basis as those of property and equipment.
\n
\nRight-of-use assets are presented within \u201cRight-of-use assets (vessels)\u201d.
\n
\n\n\n\n\n(l) Leases (continued)
\n
\n(1) As a lessee (continued):
\n
\nThe lease liability is initially measured at the present value of the lease payments
\nthat are not paid at the commencement date, discounted using the interest rate
\nimplicit in the lease, or if that rate cannot be readily determined, the Group\u2019s
\nincremental borrowing rate. Generally, the Group uses its incremental borrowing
\nrate as the discount rate. From 1 January 2021, where the basis for determining
\nfuture lease payments changes as required by interest rate benchmark reform,
\nthe Group remeasures the lease liability by discounting the revised lease
\npayments using the revised discount rate that reflects the change to an
\nalternative benchmark interest rate.
\n
\nLease payments included in the measurement of the lease liability comprise the
\nfollowing:
\n
\n- fixed payments, including in-substance fixed payments;
\n
\n- variable lease payments that depend on an index or a rate, initially
\nmeasured using the index or rate as at the commencement date;
\n
\n- amounts expected to be payable under a residual value guarantee; and
\n
\n- the exercise price under a purchase option that the Group is reasonably
\ncertain to exercise, lease payments in an optional renewal period if the
\nGroup is reasonably certain to exercise an extension option, and penalties
\nfor early termination of a lease unless the Group is reasonably certain not
\nto terminate early.
\n
\nThe lease liability is measured at amortised cost using the effective interest
\nmethod. It is remeasured when there is a change in future lease payments arising
\nfrom a change in an index or rate, if there is a change in the Group\u2019s estimate of
\nthe amount expected to be payable under a residual value guarantee, if the
\nGroup changes its assessment of whether it will exercise a purchase, extension,
\nor termination option or if there is a revised in-substance fixed lease payment.
\n
\nWhen the lease liability is remeasured in this way, a corresponding adjustment
\nis made to the carrying amount of the right-of-use asset, or is recorded in profit
\nor loss if the carrying amount of the right-of-use asset has been reduced to zero.
\n
\nVariable lease payments not dependent on an index or rate and lease payments
\narising from leases with lease terms less than 12 months are recognised as an
\nexpense as incurred, or on a straight-line basis over the lease term and presented
\nwithin \u201ccharter hire expenses\u201d.
\n
\nPayments made in relation to the non-lease components of the leases are
\nrecognised as an expense on a straight-line basis over the lease term.
\n
\n\n\n\n\n(l) Leases (continued)
\n
\n(2) As a lessor:
\n
\nThe Group time charters vessels to non-related parties under lease agreements.
\nThe leases have varying terms.
\n
\nLessor \u2013 Finance leases
\n
\nLeases where the Group has transferred substantially all risks and rewards
\nincidental to ownership of the leased assets to the lessees, are classified as
\nfinance leases. The leased asset is derecognised and the present value of the
\nlease receivable is recognised on the balance sheet. Each lease payment
\nreceived is applied against the gross investment in the finance lease receivable
\nto reduce both the principal and the unearned finance income. The finance
\nincome is recognised in profit or loss on a basis that reflects a constant periodic
\nrate of return on the net investment in the finance lease receivable. The Group
\napplies the derecognition and impairment requirements in IFRS 9 to the net
\ninvestment in the lease (see note 2(h)).
\n
\nInitial direct costs incurred by the Group in negotiating and arranging finance
\nleases are added to finance lease receivables and reduce the amount of income
\nrecognised over the lease term.
\n
\nLessor \u2013 Operating leases
\n
\nLeases, where the Group retains substantially all risks and rewards incidental to
\nownership are classified as operating leases. Rental income from operating
\nleases (net of any incentives given to the lessees) is recognised in profit or loss
\non a straight-line basis over the lease term.
\n
\n(3) As an intermediate lessor:
\n
\nIn classifying a sublease, the Group as an intermediate lessor classifies the
\nsublease as a finance or an operating lease with reference to the right-of-use
\nasset arising from the head lease, rather than the underlying asset.
\n
\nWhen the sublease is assessed as a finance lease, the Group derecognises the
\nright-of-use asset relating to the head lease that it transfers to the sublessee and
\nrecognises the net investment in the sublease within \u201cFinance lease receivables\u201d.
\nAny differences between the right-of-use asset derecognised and the net
\ninvestment in sublease is recognised in the statement of comprehensive income.
\nLease liability relating to the head lease is retained on the balance sheet, which
\nrepresents the lease payments owed to the head lessor.
\n
\nWhen the sublease is assessed as an operating lease, the Group recognises lease
\nincome from sublease in profit or loss within \u201cRevenue from time charter
\nvoyages\u201d. The right-of-use asset relating to the head lease is not derecognised.
\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag662": {
"value": "\n(m) Fair value estimation of financial assets and liabilities
\n
\nThe fair values of financial instruments traded in active markets (such as exchange-traded
\nand over-the-counter securities and derivatives) are based on quoted market prices at the
\nbalance sheet date. The quoted market prices for financial assets are the current bid prices;
\nthe appropriate market prices used for financial liabilities are the current asking prices.
\n
\nThe fair values of financial instruments that are not traded in an active market are
\ndetermined by using valuation techniques. The Group uses a variety of methods and makes
\nassumptions that are based on market conditions existing at each balance sheet date.
\nWhere appropriate, quoted market prices or dealer quotes for similar instruments are used.
\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag653": {
"value": "\n(n) Inventories
\n
\nInventories comprise fuel oil and liquefied petroleum gas (\u201cLPG)\u201d remaining on board and
\nLPG held for trading purposes.
\n
\nFuel oil and LPG remaining on board is measured at the lower of cost (on a first-in, first-out
\nbasis) and net realisable value.
\n
\nLPG held for trading purposes are measured at fair value less costs to sell. Any change in
\nfair value is recognised in profit or loss for the period in which it arose.
\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag651": {
"value": "\n(o) Provisions for other liabilities and charges
\n
\nProvisions are recognised when the Group has a present legal or constructive obligation
\nwhere as a result of past events, it is more likely than not that an outflow of resources will
\nbe required to settle the obligation and a reliable estimate of the amount can be made.
\nWhen the Group expects a provision to be reimbursed, the reimbursement is recognised as
\na separate asset but only when the reimbursement is virtually certain. Provisions are not
\nrecognised for future operating losses.
\n
\nProvisions are measured at the present value of the expenditure expected to be required
\nto settle the obligation using a pre-tax discount rate that reflects the current market
\nassessment of the time value of money and the risks specific to the obligation. The increase
\nin the provision due to the passage of time is recognised in profit or loss as finance expense.
\n
\nChanges in the estimated timing or amount of the expenditure or discount rate are
\nrecognised in profit or loss when the changes arise.
\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag658": {
"value": "\n
\n(p) Foreign currency translation
\n
\n\n(1) Functional and presentation currency
\n
\nItems included in the financial statements of each entity in the Group are
\nmeasured using the currency of the primary economic environment in which the
\nentity operates (the \u201cfunctional currency\u201d). The consolidated financial statements
\nof the Group are presented in United States Dollars (\u201cUS$\u201d), which is the
\nfunctional currency of the Company.
\n
\n\n\n\n\n
\n(2) Transactions and balances
\n
\nTransactions in a currency other than the functional currency (\u201cforeign currency\u201d)
\nare translated into the functional currency using the exchange rates prevailing at
\nthe dates of the transactions. Foreign currency exchange gains and losses
\nresulting from the settlement of such transactions and from the translation of
\nmonetary assets and liabilities denominated in foreign currencies at the closing
\nrates at the balance sheet date are recognised in profit or loss within \u201cfinance
\nexpense \u2013 net\u201d.
\n
\n(3) Translation of Group entities\u2019 financial statements
\n
\nThe results and financial position of all the Group entities (none of which has the
\ncurrency of a hyperinflationary economy) that have a functional currency
\ndifferent from United States Dollars are translated into United States Dollars as
\nfollows:
\n
\n(i)
\n Assets and liabilities are translated at the closing rate at the reporting
\ndate;
\n
\n(ii)
\n Income and expenses are translated at average exchange rates (unless
\nthis average is not a reasonable approximation of the cumulative effect
\nof the rates prevailing on the transaction dates, in which case income and
\nexpenses are translated using the exchange rates at the dates on the
\ntransactions); and
\n
\n(iii)
\n All resulting currency translation differences are recognised in other
\ncomprehensive income and accumulated in the currency translation
\nreserve. These currency translation differences are reclassified to profit or
\nloss on disposal or partial disposal of the entity giving rise to such reserve.
\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag663": {
"value": "\n(1) Functional and presentation currency
\n
\nItems included in the financial statements of each entity in the Group are
\nmeasured using the currency of the primary economic environment in which the
\nentity operates (the \u201cfunctional currency\u201d). The consolidated financial statements
\nof the Group are presented in United States Dollars (\u201cUS$\u201d), which is the
\nfunctional currency of the Company.
\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag647": {
"value": "\n(q) Employee benefits
\n
\nEmployee benefits are recognised as an expense unless the cost qualifies to be classified
\nas an asset.
\n
\n(1) Employee leave entitlement
\n
\nEmployee entitlements to annual leave are recognised when they accrue to
\nemployees. An accrual is made for the estimated liability for annual leave as a
\nresult of services rendered by employees up to the balance sheet date.
\n
\n\n\n\n\n
\n(q) Employee benefits (continued)
\n
\n(2) Defined contribution plans
\n
\nDefined contribution plans are post-employment benefit plans under which the
\nGroup pays fixed contributions into separate entities on a mandatory, contractual
\nor voluntary basis. The Group has no further payment obligations once the
\ncontributions have been paid.
\n
\n\n(3) Share-based compensation
\n
\nThe Group operates an equity-settled, share-based compensation plan. The value
\nof the employee services received in exchange for the grant of options is
\nrecognised as an expense with a corresponding increase in the share-based
\npayment reserve over the vesting period. The total amount to be recognised over
\nthe vesting period is determined by reference to the fair value of the share
\noptions granted on grant date. Non-market vesting conditions are included in the
\nestimation of the number of shares under options that are expected to become
\nexercisable on the vesting date. At each balance sheet date, the Group revises
\nits estimates of the number of shares under options that are expected to become
\nexercisable on the vesting date and recognises the impact of the revision of the
\nestimates in profit or loss, with a corresponding adjustment to the share-based
\npayment reserve over the remaining vesting period.
\n
\nWhen the share options are exercised, the proceeds received (net of transaction
\ncosts) and the related balance previously recognised in the share-based payment
\nreserve are credited to share capital (nominal value) and share premium, when
\nnew ordinary shares are issued, or to the \u201ctreasury shares\u201d account, when
\ntreasury shares are reissued to the employees.
\n
\n\n\n\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag665": {
"value": "\n(3) Share-based compensation
\n
\nThe Group operates an equity-settled, share-based compensation plan. The value
\nof the employee services received in exchange for the grant of options is
\nrecognised as an expense with a corresponding increase in the share-based
\npayment reserve over the vesting period. The total amount to be recognised over
\nthe vesting period is determined by reference to the fair value of the share
\noptions granted on grant date. Non-market vesting conditions are included in the
\nestimation of the number of shares under options that are expected to become
\nexercisable on the vesting date. At each balance sheet date, the Group revises
\nits estimates of the number of shares under options that are expected to become
\nexercisable on the vesting date and recognises the impact of the revision of the
\nestimates in profit or loss, with a corresponding adjustment to the share-based
\npayment reserve over the remaining vesting period.
\n
\nWhen the share options are exercised, the proceeds received (net of transaction
\ncosts) and the related balance previously recognised in the share-based payment
\nreserve are credited to share capital (nominal value) and share premium, when
\nnew ordinary shares are issued, or to the \u201ctreasury shares\u201d account, when
\ntreasury shares are reissued to the employees.
\n
\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag664": {
"value": "\n(r) Offsetting financial instruments
\n
\nFinancial assets and liabilities are offset, and the net amount reported in the balance sheet
\nwhen there is a legally enforceable right to offset and there is an intention to settle on a
\nnet basis or realise the asset and settle the liability simultaneously.
\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag650": {
"value": "\n
\n\n
\n\n(s) Cash and cash equivalents
\n
\nFor the purpose of presentation in the consolidated statement of cash flows, cash and cash
\nequivalents include cash on hand and short-term bank deposits less restricted cash, related
\nto margin accounts held with brokers, which are subject to an insignificant risk of change
\nin value.
\n
\n\n\n\n\n
\n\n\n\n\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag659": {
"value": "\n
\n\n(s) Cash and cash equivalents
\n
\nFor the purpose of presentation in the consolidated statement of cash flows, cash and cash
\nequivalents include cash on hand and short-term bank deposits less restricted cash, related
\nto margin accounts held with brokers, which are subject to an insignificant risk of change
\nin value.
\n
\n\n\n\n\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag656": {
"value": "\n(s) Cash and cash equivalents
\n
\nFor the purpose of presentation in the consolidated statement of cash flows, cash and cash
\nequivalents include cash on hand and short-term bank deposits less restricted cash, related
\nto margin accounts held with brokers, which are subject to an insignificant risk of change
\nin value.
\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag661": {
"value": "\nCommon shares are classified as equity. Incremental costs directly attributable to the
\nissuance of new common shares are deducted against share premium, a component of the
\nshare capital account.
\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag657": {
"value": "\nWhen any entity within the Group purchases the Company\u2019s common shares (\u201ctreasury
\nshares\u201d), the carrying amount which includes the consideration paid and any directly
\nattributable transaction cost is presented as a component within equity attributable to the
\nCompany\u2019s equity holders, until they are cancelled, sold, or reissued.
\n
\nWhen treasury shares are subsequently sold or reissued pursuant to an employee share
\noption scheme, the cost of treasury shares is reversed from the treasury share account and
\nthe realised gain or loss on sale or reissue, net of any directly attributable incremental
\ntransaction costs and related income tax, is recognised in the capital reserve.
\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag652": {
"value": "\n
\n(u) Income tax
\n
\nThe income tax expense or credit for the period is the tax payable on the current period\u2019s
\ntaxable income, based on the applicable income tax rate for each jurisdiction.
\n
\nThe current income tax charge is calculated on the basis of the tax laws enacted or
\nsubstantively enacted at the end of the reporting period in the countries where the
\ncompany and its subsidiaries operate and generate taxable income. Management
\nperiodically evaluates positions taken in tax returns with respect to situations in which
\napplicable tax regulation is subject to interpretation. It establishes provisions, where
\nappropriate, on the basis of amounts expected to be paid to the tax authorities.
\n
\n\nDeferred tax is recognised in respect of temporary differences between the carrying
\namounts
\nof assets and liabilities for financial reporting purposes and the amounts used for taxation
\npurposes. Deferred tax is measured at the tax rates that are expected to be applied to
\ntemporary differences when they reverse, based on tax rates and tax laws that have been
\nenacted or substantively enacted by the reporting date, and reflects uncertainty related to
\nincome taxes, if any.
\n
\nDeferred tax assets and liabilities are offset if there is a legally enforceable right to offset
\ncurrent tax liabilities and assets, and they relate to taxes levied by the same tax authority
\non the same taxable entity, or on different tax entities, but they intend to settle current tax
\nliabilities and assets on a net basis or their tax assets and liabilities will be realised
\nsimultaneously.
\n
\nDeferred tax assets are recognised for unused tax losses, unused tax credits and deductible
\ntemporary differences to the extent that it is probable that future taxable profits will be
\navailable against which they can be used. Future taxable profits are determined based on
\nthe reversal of relevant taxable temporary differences. If the amount of taxable temporary
\ndifferences is insufficient to recognise a deferred tax asset in full, then future taxable profits,
\nadjusted for reversals of existing temporary differences, are considered, based on the
\nbusiness plans for individual subsidiaries in the Group. Deferred tax assets are reviewed at
\neach reporting date and are reduced to the extent that it is no longer probable that the
\nrelated tax benefit will be realised; such reductions are reversed when the probability of
\nfuture taxable profits improves.
\n
\n\n\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag645": {
"value": "\nDeferred tax is recognised in respect of temporary differences between the carrying
\namounts
\nof assets and liabilities for financial reporting purposes and the amounts used for taxation
\npurposes. Deferred tax is measured at the tax rates that are expected to be applied to
\ntemporary differences when they reverse, based on tax rates and tax laws that have been
\nenacted or substantively enacted by the reporting date, and reflects uncertainty related to
\nincome taxes, if any.
\n
\nDeferred tax assets and liabilities are offset if there is a legally enforceable right to offset
\ncurrent tax liabilities and assets, and they relate to taxes levied by the same tax authority
\non the same taxable entity, or on different tax entities, but they intend to settle current tax
\nliabilities and assets on a net basis or their tax assets and liabilities will be realised
\nsimultaneously.
\n
\nDeferred tax assets are recognised for unused tax losses, unused tax credits and deductible
\ntemporary differences to the extent that it is probable that future taxable profits will be
\navailable against which they can be used. Future taxable profits are determined based on
\nthe reversal of relevant taxable temporary differences. If the amount of taxable temporary
\ndifferences is insufficient to recognise a deferred tax asset in full, then future taxable profits,
\nadjusted for reversals of existing temporary differences, are considered, based on the
\nbusiness plans for individual subsidiaries in the Group. Deferred tax assets are reviewed at
\neach reporting date and are reduced to the extent that it is no longer probable that the
\nrelated tax benefit will be realised; such reductions are reversed when the probability of
\nfuture taxable profits improves.
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag649": {
"value": "\n(v) Dividend to Company\u2019s shareholders
\n
\nDividend to the Company\u2019s shareholders is recognised when the dividend is approved.
\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag655": {
"value": "\n(w) Segment reporting
\n
\nOperating segments are reported in a manner consistent with the internal reporting
\nprovided to Management whose members are responsible for allocating resources and
\nassessing the performance of the operating segments.
\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag642": {
"value": "\n
\n\n(x) Non\u2013current assets (or disposal groups) held-for-sale
\n
\nNon-current assets (or disposal groups) are classified as assets held-for-sale and carried at
\nthe lower of carrying amount and fair value less costs to sell if its carrying amount is
\nrecovered principally through a sale transaction rather than through continuing use. The
\nasset is not depreciated or amortised while it is classified as held-for-sale. Any impairment
\nloss on initial classification and subsequent measurement is recognised as an expense. Any
\nsubsequent increase in fair value less costs to sell (not exceeding the accumulated
\nimpairment loss that has been previously recognised) is recognised in profit or loss.
\n
\n\n\n\n\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag644": {
"value": "\n(x) Non\u2013current assets (or disposal groups) held-for-sale
\n
\nNon-current assets (or disposal groups) are classified as assets held-for-sale and carried at
\nthe lower of carrying amount and fair value less costs to sell if its carrying amount is
\nrecovered principally through a sale transaction rather than through continuing use. The
\nasset is not depreciated or amortised while it is classified as held-for-sale. Any impairment
\nloss on initial classification and subsequent measurement is recognised as an expense. Any
\nsubsequent increase in fair value less costs to sell (not exceeding the accumulated
\nimpairment loss that has been previously recognised) is recognised in profit or loss.
\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag668": {
"value": "\n(y) Commodity contracts
\n
\nThe Product Services division transacts in exchange traded derivatives, and enters into
\nphysical contracts to buy and sell commodities. Derivative instruments, which include
\nphysical commodity contracts that do not meet the own use exemption, are accounted for
\nas derivatives at fair value through profit or loss. The Group accounts for these physical
\ncommodity contracts under IFRS 9 before physical delivery, and excludes changes in the fair
\nvalue of derivative assets and liabilities prior to physical delivery from revenue from
\ncontracts with customers. Derivative gains or losses are presented separately as \u201cderivative
\ngain/(loss)\u201d within Revenue \u2013 Product Services.
\n
\nThe Group treats the counterparties to these physical commodity contracts as a customer
\nunder IFRS 15 when the physical delivery of commodities occurs and measures revenue
\nfrom these contracts at the contractual transaction price. At delivery of the commodity, the
\nsale of the commodity is recognised as revenue under IFRS 15. See note 2(b)(2).
\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag667": {
"value": "\n(z) Contingent liabilities
\n
\nWhere it is not probable that an outflow of economic benefits will be required, or the
\namount cannot be estimated reliably, the obligation is disclosed as a contingent liability,
\nunless the probability of outflow of economic benefits is remote. Possible obligations,
\nwhose existence will only be confirmed by the occurrence or non-occurrence of one or
\nmore future events, are also disclosed as contingent liabilities unless the probability of
\noutflow of economic benefits is remote.
\n
\nThe Group is involved in certain claims, litigations, and disputes. Due to the nature of these
\ndisputes and matters, and the uncertainty of the outcome, the Group believes that possible
\nobligations arising are remote and the amount of exposure cannot currently be determined.
\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag685": {
"value": "\n3. Revenue
\n
\n
\n2023
\n2022
\n
\n
\nUS$\u2019000
\nUS$\u2019000
\n
\n
\n
\n
\n
\n(a) Revenue \u2013 Shipping
\n
\n
\n
\n - spot voyages
\n1,059,024
\n699,028
\n
\n- time charter
\n165,496
\n134,304
\n
\n
\n1,224,520
\n833,332
\n
\n
\n
\n
\n
\n(b) Revenue \u2013 Product Services
\n
\n
\n
\n- cargo sales
\n1,728,894
\n724,416
\n
\n- spot voyages
\n36,177
\n-
\n
\n- derivative (loss)/gain
\n(42,251)
\n376
\n
\n
\n1,722,820
\n724,792
\n
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag680": {
"value": "\n
\n\n
\n\n
\n\n
\n\n
\n\n
\n\n4. Expenses by nature
\n
\n
\n
\n2023
\n2022
\n
\n
\nUS$\u2019000
\nUS$\u2019000
\n
\n
\n
\n
\n
\nFuel oil consumed
\n204,863
\n221,436
\n
\nPort charges
\n132,047
\n80,338
\n
\nPool distribution expenses
\n130,308
\n14,529
\n
\nOther voyage expenses
\n42,122
\n33,713
\n
\nVoyage expenses
\n509,340
\n350,016
\n
\n
\n
\n
\n
\nCost of cargo and delivery expenses \u2013 Product Services
\n1,547,059
\n640,554
\n
\n
\n
\n
\n
\nManning costs
\n42,883
\n46,878
\n
\nMaintenance and repair expenses
\n26,438
\n32,172
\n
\nInsurance expenses
\n4,694
\n4,146
\n
\nOther vessel operating expenses
\n8,177
\n10,232
\n
\nVessel operating expenses
\n82,192
\n93,428
\n
\n
\n
\n
\n
\nEmployee compensation (note 5)
\n27,541
\n17,647
\n
\nDirectors\u2019 fees
\n378
\n378
\n
\nFees to auditors of Company and other firms affiliated with KPMG
\nInternational Limited:
\n- Audit
\n- Other services
\n1,954
\n30
\n289
\n48
\n
\nOther general and administrative expenses
\n26,870
\n13,554
\n
\nGeneral and administrative expenses
\n56,773
\n31,916
\n
\n
\n
\n
\n
\nTime charter-in expenses (short-term)
\n7,942
\n8,060
\n
\nTime charter-in expenses (variable payments)
\n22,770
\n8,367
\n
\nCharter hire expenses
\n30,712
\n16,427
\n
\n
\n
\n
\n
\nTime charter contracts (non-lease components)
\n20,350
\n19,506
\n
\n\n\n\n\n
\n\n\n\n\n
\n\n\n\n\n
\n\n\n\n\n
\n\n\n\n\n
\n\n\n\n\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag678": {
"value": "\n
\n\n
\n\n
\n\n
\n\n
\n\n4. Expenses by nature
\n
\n
\n
\n2023
\n2022
\n
\n
\nUS$\u2019000
\nUS$\u2019000
\n
\n
\n
\n
\n
\nFuel oil consumed
\n204,863
\n221,436
\n
\nPort charges
\n132,047
\n80,338
\n
\nPool distribution expenses
\n130,308
\n14,529
\n
\nOther voyage expenses
\n42,122
\n33,713
\n
\nVoyage expenses
\n509,340
\n350,016
\n
\n
\n
\n
\n
\nCost of cargo and delivery expenses \u2013 Product Services
\n1,547,059
\n640,554
\n
\n
\n
\n
\n
\nManning costs
\n42,883
\n46,878
\n
\nMaintenance and repair expenses
\n26,438
\n32,172
\n
\nInsurance expenses
\n4,694
\n4,146
\n
\nOther vessel operating expenses
\n8,177
\n10,232
\n
\nVessel operating expenses
\n82,192
\n93,428
\n
\n
\n
\n
\n
\nEmployee compensation (note 5)
\n27,541
\n17,647
\n
\nDirectors\u2019 fees
\n378
\n378
\n
\nFees to auditors of Company and other firms affiliated with KPMG
\nInternational Limited:
\n- Audit
\n- Other services
\n1,954
\n30
\n289
\n48
\n
\nOther general and administrative expenses
\n26,870
\n13,554
\n
\nGeneral and administrative expenses
\n56,773
\n31,916
\n
\n
\n
\n
\n
\nTime charter-in expenses (short-term)
\n7,942
\n8,060
\n
\nTime charter-in expenses (variable payments)
\n22,770
\n8,367
\n
\nCharter hire expenses
\n30,712
\n16,427
\n
\n
\n
\n
\n
\nTime charter contracts (non-lease components)
\n20,350
\n19,506
\n
\n\n\n\n\n
\n\n\n\n\n
\n\n\n\n\n
\n\n\n\n\n
\n\n\n\n\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag687": {
"value": "\n
\n\n
\n\n
\n\n
\n\n4. Expenses by nature
\n
\n
\n
\n2023
\n2022
\n
\n
\nUS$\u2019000
\nUS$\u2019000
\n
\n
\n
\n
\n
\nFuel oil consumed
\n204,863
\n221,436
\n
\nPort charges
\n132,047
\n80,338
\n
\nPool distribution expenses
\n130,308
\n14,529
\n
\nOther voyage expenses
\n42,122
\n33,713
\n
\nVoyage expenses
\n509,340
\n350,016
\n
\n
\n
\n
\n
\nCost of cargo and delivery expenses \u2013 Product Services
\n1,547,059
\n640,554
\n
\n
\n
\n
\n
\nManning costs
\n42,883
\n46,878
\n
\nMaintenance and repair expenses
\n26,438
\n32,172
\n
\nInsurance expenses
\n4,694
\n4,146
\n
\nOther vessel operating expenses
\n8,177
\n10,232
\n
\nVessel operating expenses
\n82,192
\n93,428
\n
\n
\n
\n
\n
\nEmployee compensation (note 5)
\n27,541
\n17,647
\n
\nDirectors\u2019 fees
\n378
\n378
\n
\nFees to auditors of Company and other firms affiliated with KPMG
\nInternational Limited:
\n- Audit
\n- Other services
\n1,954
\n30
\n289
\n48
\n
\nOther general and administrative expenses
\n26,870
\n13,554
\n
\nGeneral and administrative expenses
\n56,773
\n31,916
\n
\n
\n
\n
\n
\nTime charter-in expenses (short-term)
\n7,942
\n8,060
\n
\nTime charter-in expenses (variable payments)
\n22,770
\n8,367
\n
\nCharter hire expenses
\n30,712
\n16,427
\n
\n
\n
\n
\n
\nTime charter contracts (non-lease components)
\n20,350
\n19,506
\n
\n\n\n\n\n
\n\n\n\n\n
\n\n\n\n\n
\n\n\n\n\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag686": {
"value": "\n
\n\n
\n\n
\n\n4. Expenses by nature
\n
\n
\n
\n2023
\n2022
\n
\n
\nUS$\u2019000
\nUS$\u2019000
\n
\n
\n
\n
\n
\nFuel oil consumed
\n204,863
\n221,436
\n
\nPort charges
\n132,047
\n80,338
\n
\nPool distribution expenses
\n130,308
\n14,529
\n
\nOther voyage expenses
\n42,122
\n33,713
\n
\nVoyage expenses
\n509,340
\n350,016
\n
\n
\n
\n
\n
\nCost of cargo and delivery expenses \u2013 Product Services
\n1,547,059
\n640,554
\n
\n
\n
\n
\n
\nManning costs
\n42,883
\n46,878
\n
\nMaintenance and repair expenses
\n26,438
\n32,172
\n
\nInsurance expenses
\n4,694
\n4,146
\n
\nOther vessel operating expenses
\n8,177
\n10,232
\n
\nVessel operating expenses
\n82,192
\n93,428
\n
\n
\n
\n
\n
\nEmployee compensation (note 5)
\n27,541
\n17,647
\n
\nDirectors\u2019 fees
\n378
\n378
\n
\nFees to auditors of Company and other firms affiliated with KPMG
\nInternational Limited:
\n- Audit
\n- Other services
\n1,954
\n30
\n289
\n48
\n
\nOther general and administrative expenses
\n26,870
\n13,554
\n
\nGeneral and administrative expenses
\n56,773
\n31,916
\n
\n
\n
\n
\n
\nTime charter-in expenses (short-term)
\n7,942
\n8,060
\n
\nTime charter-in expenses (variable payments)
\n22,770
\n8,367
\n
\nCharter hire expenses
\n30,712
\n16,427
\n
\n
\n
\n
\n
\nTime charter contracts (non-lease components)
\n20,350
\n19,506
\n
\n\n\n\n\n
\n\n\n\n\n
\n\n\n\n\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag682": {
"value": "\n
\n\n
\n\n4. Expenses by nature
\n
\n
\n
\n2023
\n2022
\n
\n
\nUS$\u2019000
\nUS$\u2019000
\n
\n
\n
\n
\n
\nFuel oil consumed
\n204,863
\n221,436
\n
\nPort charges
\n132,047
\n80,338
\n
\nPool distribution expenses
\n130,308
\n14,529
\n
\nOther voyage expenses
\n42,122
\n33,713
\n
\nVoyage expenses
\n509,340
\n350,016
\n
\n
\n
\n
\n
\nCost of cargo and delivery expenses \u2013 Product Services
\n1,547,059
\n640,554
\n
\n
\n
\n
\n
\nManning costs
\n42,883
\n46,878
\n
\nMaintenance and repair expenses
\n26,438
\n32,172
\n
\nInsurance expenses
\n4,694
\n4,146
\n
\nOther vessel operating expenses
\n8,177
\n10,232
\n
\nVessel operating expenses
\n82,192
\n93,428
\n
\n
\n
\n
\n
\nEmployee compensation (note 5)
\n27,541
\n17,647
\n
\nDirectors\u2019 fees
\n378
\n378
\n
\nFees to auditors of Company and other firms affiliated with KPMG
\nInternational Limited:
\n- Audit
\n- Other services
\n1,954
\n30
\n289
\n48
\n
\nOther general and administrative expenses
\n26,870
\n13,554
\n
\nGeneral and administrative expenses
\n56,773
\n31,916
\n
\n
\n
\n
\n
\nTime charter-in expenses (short-term)
\n7,942
\n8,060
\n
\nTime charter-in expenses (variable payments)
\n22,770
\n8,367
\n
\nCharter hire expenses
\n30,712
\n16,427
\n
\n
\n
\n
\n
\nTime charter contracts (non-lease components)
\n20,350
\n19,506
\n
\n\n\n\n\n
\n\n\n\n\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag676": {
"value": "\n
\n\n4. Expenses by nature
\n
\n
\n
\n2023
\n2022
\n
\n
\nUS$\u2019000
\nUS$\u2019000
\n
\n
\n
\n
\n
\nFuel oil consumed
\n204,863
\n221,436
\n
\nPort charges
\n132,047
\n80,338
\n
\nPool distribution expenses
\n130,308
\n14,529
\n
\nOther voyage expenses
\n42,122
\n33,713
\n
\nVoyage expenses
\n509,340
\n350,016
\n
\n
\n
\n
\n
\nCost of cargo and delivery expenses \u2013 Product Services
\n1,547,059
\n640,554
\n
\n
\n
\n
\n
\nManning costs
\n42,883
\n46,878
\n
\nMaintenance and repair expenses
\n26,438
\n32,172
\n
\nInsurance expenses
\n4,694
\n4,146
\n
\nOther vessel operating expenses
\n8,177
\n10,232
\n
\nVessel operating expenses
\n82,192
\n93,428
\n
\n
\n
\n
\n
\nEmployee compensation (note 5)
\n27,541
\n17,647
\n
\nDirectors\u2019 fees
\n378
\n378
\n
\nFees to auditors of Company and other firms affiliated with KPMG
\nInternational Limited:
\n- Audit
\n- Other services
\n1,954
\n30
\n289
\n48
\n
\nOther general and administrative expenses
\n26,870
\n13,554
\n
\nGeneral and administrative expenses
\n56,773
\n31,916
\n
\n
\n
\n
\n
\nTime charter-in expenses (short-term)
\n7,942
\n8,060
\n
\nTime charter-in expenses (variable payments)
\n22,770
\n8,367
\n
\nCharter hire expenses
\n30,712
\n16,427
\n
\n
\n
\n
\n
\nTime charter contracts (non-lease components)
\n20,350
\n19,506
\n
\n\n\n\n\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag672": {
"value": "\n4. Expenses by nature
\n
\n
\n
\n2023
\n2022
\n
\n
\nUS$\u2019000
\nUS$\u2019000
\n
\n
\n
\n
\n
\nFuel oil consumed
\n204,863
\n221,436
\n
\nPort charges
\n132,047
\n80,338
\n
\nPool distribution expenses
\n130,308
\n14,529
\n
\nOther voyage expenses
\n42,122
\n33,713
\n
\nVoyage expenses
\n509,340
\n350,016
\n
\n
\n
\n
\n
\nCost of cargo and delivery expenses \u2013 Product Services
\n1,547,059
\n640,554
\n
\n
\n
\n
\n
\nManning costs
\n42,883
\n46,878
\n
\nMaintenance and repair expenses
\n26,438
\n32,172
\n
\nInsurance expenses
\n4,694
\n4,146
\n
\nOther vessel operating expenses
\n8,177
\n10,232
\n
\nVessel operating expenses
\n82,192
\n93,428
\n
\n
\n
\n
\n
\nEmployee compensation (note 5)
\n27,541
\n17,647
\n
\nDirectors\u2019 fees
\n378
\n378
\n
\nFees to auditors of Company and other firms affiliated with KPMG
\nInternational Limited:
\n- Audit
\n- Other services
\n1,954
\n30
\n289
\n48
\n
\nOther general and administrative expenses
\n26,870
\n13,554
\n
\nGeneral and administrative expenses
\n56,773
\n31,916
\n
\n
\n
\n
\n
\nTime charter-in expenses (short-term)
\n7,942
\n8,060
\n
\nTime charter-in expenses (variable payments)
\n22,770
\n8,367
\n
\nCharter hire expenses
\n30,712
\n16,427
\n
\n
\n
\n
\n
\nTime charter contracts (non-lease components)
\n20,350
\n19,506
\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag683": {
"value": "\n5. Employee compensation
\n
\n
\n2023
\n2022
\n
\n
\nUS$\u2019000
\nUS$\u2019000
\n
\n
\n
\n
\n
\nWages and salaries
\n24,910
\n15,857
\n
\nShare-based payments - equity settled
\n1,900
\n1,372
\n
\nPost-employment benefits - contributions to defined contribution
\nplans
\n731
\n418
\n
\n
\n27,541
\n17,647
\n
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag669": {
"value": "\n
\n6. Basic and diluted earnings per share
\n
\n\nBasic earnings per share is calculated by dividing the net profit or loss attributable to equity holders
\nof the Company by the weighted average number of common shares outstanding during the financial
\nyear.
\n
\nDiluted earnings per share is calculated by dividing the net profit or loss attributable to equity holders
\nof the Company by the weighted average number of common shares outstanding during the financial
\nyear, after adjusting for all dilutive potential ordinary shares. The potential common shares arising
\nfrom the Company\u2019s equity-settled, share-based compensation plan does not have a material impact
\non the computation of basic earnings per share.
\n
\n\n\n\n\n\n\n
\n
\n
\n2023
\n2022
\n
\n
\n
\n
\n
\nNet profit attributable to equity holders of the Company
\n(US$\u2019000)
\n469,957
\n227,396
\n
\nWeighted average number of common shares outstanding (\u2018000)
\n1
\n
\n133,034
\n135,416
\n
\nBasic and diluted earnings per share (US$ per share)
\n 3.53
\n1.68
\n
\n1
\n Includes dilutive shares from share options of 1,274,180 (2022: 664,756)
\n
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag674": {
"value": "\nBasic earnings per share is calculated by dividing the net profit or loss attributable to equity holders
\nof the Company by the weighted average number of common shares outstanding during the financial
\nyear.
\n
\nDiluted earnings per share is calculated by dividing the net profit or loss attributable to equity holders
\nof the Company by the weighted average number of common shares outstanding during the financial
\nyear, after adjusting for all dilutive potential ordinary shares. The potential common shares arising
\nfrom the Company\u2019s equity-settled, share-based compensation plan does not have a material impact
\non the computation of basic earnings per share.
\n
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag679": {
"value": "\n7. Income tax expense
\n
\n(a) Income tax expense
\n
\n
\n
\n2023
\n2022
\n
\n
\nUS$\u2019000
\nUS$\u2019000
\n
\nTax expense attributable to profit is made up of:
\n
\n
\n
\n- profit for the financial year:
\n
\n
\n
\n current income tax
\n10,461
\n1,315
\n
\n- under/(over) provision in prior financial years:
\n
\n
\n
\n current income tax
\n250
\n349
\n
\n- reversal/(recognition) of deferred tax assets
\n
\n
\n
\n current income tax
\n254
\n(593)
\n
\n
\n10,965
\n1,071
\n
\n\n\n\n\n\n\n
\n7. Income tax expense (continued)
\n
\n\n\n(b) Movement in current income tax liabilities
\n
\n
\n
\n2023
\n2022
\n
\n
\nUS$\u2019000
\nUS$\u2019000
\n
\n
\n
\n
\n
\nAt beginning of the financial year
\n2,489
\n1,231
\n
\nIncome tax expense
\n10,711
\n1,664
\n
\nIncome tax paid
\n(5,367)
\n(730)
\n
\nAcquisition of subsidiary (note 24)
\n-
\n66
\n
\nCurrency effects
\n288
\n258
\n
\nAt end of the financial year
\n8,121
\n2,489
\n
\n\n(c) Movement in deferred tax assets
\n
\n
\n
\n2023
\n2022
\n
\n
\nUS$\u2019000
\nUS$\u2019000
\n
\n
\n
\n
\n
\nAt beginning of the financial year
\n6,720
\n-
\n
\nTax (charged)/credited to profit for the financial year
\n(254)
\n593
\n
\nAcquisition of subsidiary (note 24)
\n-
\n5,919
\n
\nCurrency effects
\n389
\n208
\n
\nAt end of the financial year
\n6,855
\n6,720
\n
\nDeferred tax assets are recognised for tax losses carried forward for the Group\u2019s Spanish
\nsubsidiary, Vilma Oil Trading, S.L., to the extent that realisation of the related tax benefits
\nthrough future taxable profits is probable. The Group has concluded that the deferred tax
\nassets will be recoverable from the estimated future taxable income of the subsidiary within
\nthe next five years.
\n\n\n
\nThere is no income, withholding, capital gains or capital transfer taxes payable in Bermuda. Income
\ntax expense reconciliation is as follows:
\n
\n
\n
\n2023
\n2022
\n
\n
\nUS$\u2019000
\nUS$\u2019000
\n
\n
\n
\n
\n
\nProfit before tax
\n503,964
\n239,648
\n
\n
\n
\n
\n
\nTax calculated at a tax rate of 0% (2022: 0%)
\n-
\n-
\n
\nEffects of different tax rates in other countries
\n10,711
\n1,664
\n
\nUtilisation of tax losses
\n254
\n-
\n
\nRecognition of unutilised tax losses
\n-
\n(593)
\n
\nIncome tax expense
\n10,965
\n1,071
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag671": {
"value": "\n\n(b) Movement in current income tax liabilities
\n
\n
\n
\n2023
\n2022
\n
\n
\nUS$\u2019000
\nUS$\u2019000
\n
\n
\n
\n
\n
\nAt beginning of the financial year
\n2,489
\n1,231
\n
\nIncome tax expense
\n10,711
\n1,664
\n
\nIncome tax paid
\n(5,367)
\n(730)
\n
\nAcquisition of subsidiary (note 24)
\n-
\n66
\n
\nCurrency effects
\n288
\n258
\n
\nAt end of the financial year
\n8,121
\n2,489
\n
\n\n(c) Movement in deferred tax assets
\n
\n
\n
\n2023
\n2022
\n
\n
\nUS$\u2019000
\nUS$\u2019000
\n
\n
\n
\n
\n
\nAt beginning of the financial year
\n6,720
\n-
\n
\nTax (charged)/credited to profit for the financial year
\n(254)
\n593
\n
\nAcquisition of subsidiary (note 24)
\n-
\n5,919
\n
\nCurrency effects
\n389
\n208
\n
\nAt end of the financial year
\n6,855
\n6,720
\n
\nDeferred tax assets are recognised for tax losses carried forward for the Group\u2019s Spanish
\nsubsidiary, Vilma Oil Trading, S.L., to the extent that realisation of the related tax benefits
\nthrough future taxable profits is probable. The Group has concluded that the deferred tax
\nassets will be recoverable from the estimated future taxable income of the subsidiary within
\nthe next five years.
\n\n\n
\nThere is no income, withholding, capital gains or capital transfer taxes payable in Bermuda. Income
\ntax expense reconciliation is as follows:
\n
\n
\n
\n2023
\n2022
\n
\n
\nUS$\u2019000
\nUS$\u2019000
\n
\n
\n
\n
\n
\nProfit before tax
\n503,964
\n239,648
\n
\n
\n
\n
\n
\nTax calculated at a tax rate of 0% (2022: 0%)
\n-
\n-
\n
\nEffects of different tax rates in other countries
\n10,711
\n1,664
\n
\nUtilisation of tax losses
\n254
\n-
\n
\nRecognition of unutilised tax losses
\n-
\n(593)
\n
\nIncome tax expense
\n10,965
\n1,071
\n
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag670": {
"value": "\n(c) Movement in deferred tax assets
\n
\n
\n
\n2023
\n2022
\n
\n
\nUS$\u2019000
\nUS$\u2019000
\n
\n
\n
\n
\n
\nAt beginning of the financial year
\n6,720
\n-
\n
\nTax (charged)/credited to profit for the financial year
\n(254)
\n593
\n
\nAcquisition of subsidiary (note 24)
\n-
\n5,919
\n
\nCurrency effects
\n389
\n208
\n
\nAt end of the financial year
\n6,855
\n6,720
\n
\nDeferred tax assets are recognised for tax losses carried forward for the Group\u2019s Spanish
\nsubsidiary, Vilma Oil Trading, S.L., to the extent that realisation of the related tax benefits
\nthrough future taxable profits is probable. The Group has concluded that the deferred tax
\nassets will be recoverable from the estimated future taxable income of the subsidiary within
\nthe next five years.
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag684": {
"value": "Bermuda",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag688": {
"value": "\n
\n\n
\n\n8. Property, plant and equipment
\n
\n
\n
\nVessels
\nDry docking
\nFurniture
\nand
\nfixtures
\nRight-of-use
\nassets
\n(Vessels)
\nTotal
\n
\n
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\n
\nCost
\n
\n
\n
\n
\n
\n
\nAt 1 January 2023
\n1,953,789
\n55,121
\n817
\n364,156
\n2,373,883
\n
\nAdditions
\n102,021
\n13,931
\n93
\n16,095
\n132,140
\n
\nLease modifications
\n-
\n-
\n-
\n49,625
\n49,625
\n
\nDisposals
\n-
\n-
\n-
\n(98,493)
\n(98,493)
\n
\nReclassification
\n1
\n
\n5,500
\n-
\n-
\n(5,500)
\n-
\n
\nReclassified to assets held-
\nfor-sale (note 12)
\n(128,897)
\n(6,106)
\n-
\n-
\n(135,003)
\n
\nWrite off on completion of
\ndry docking costs
\n-
\n(10,872)
\n-
\n-
\n(10,872)
\n
\nAt 31 December 2023
\n1,932,413
\n52,074
\n910
\n325,883
\n2,311,280
\n
\n
\n
\n
\n
\n
\n
\n
\nAccumulated depreciation
\nand impairment charge
\n
\n
\n
\n
\n
\n
\nAt 1 January 2023
\n465,559
\n23,179
\n510
\n114,679
\n603,927
\n
\nDepreciation charge
\n88,724
\n13,173
\n123
\n115,101
\n217,121
\n
\nDisposals
\n-
\n-
\n-
\n(55,681)
\n(55,681)
\n
\nReclassified to assets held-
\nfor-sale (note 12)
\n(50,543)
\n(1,819)
\n-
\n-
\n(52,362)
\n
\nWrite off on completion of
\ndry docking costs
\n-
\n(10,872)
\n-
\n-
\n(10,872)
\n
\nAt 31 December 2023
\n503,740
\n23,661
\n633
\n174,099
\n702,133
\n
\n
\n
\n
\n
\n
\n
\n
\nNet book value
\n
\n
\n
\n
\n
\n
\nAt 31 December 2023
\n1,428,673
\n28,413
\n277
\n151,784
\n1,609,147
\n
\n
\n
\n
\n
\n
\n
\n
\n1
\n Pertains to a reclassification of associated payments made in relation to the exercising of purchase option
\nupon the delivery to vessel cost
\n
\n\n\n\n\n\n
\n\n\n\n\n\n
\n\n\n\n\n\n
\n\n
\n
\n\n8. Property, plant and equipment (continued)
\n
\n
\n
\nVessels
\nDry docking
\nFurniture
\nand
\nfixtures
\nRight-of-use
\nassets
\n(Vessels)
\nTotal
\n
\n
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\n
\nCost
\n
\n
\n
\n
\n
\n
\nAt 1 January 2022
\n2,267,087
\n63,614
\n555
\n176,659
\n2,507,915
\n
\nAdditions
\n33,734
\n12,347
\n111
\n16,016
\n62,208
\n
\nAcquisition of subsidiary
\n (note 25)
\n-
\n-
\n151
\n123,336
\n123,487
\n
\nLease modifications
\n-
\n-
\n-
\n48,145
\n48,145
\n
\nDisposals
\n(141,530)
\n(5,418)
\n-
\n-
\n(146,948)
\n
\nReclassified to assets held-
\nfor-sale (note 12)
\n(209,049)
\n(5,356)
\n-
\n-
\n(214,405)
\n
\nWrite off on completion of
\ndry docking costs
\n-
\n(10,180)
\n-
\n-
\n(10,180)
\n
\nCurrency effects
\n3,547
\n114
\n-
\n-
\n3,661
\n
\nAt 31 December 2022
\n1,953,789
\n55,121
\n817
\n364,156
\n2,373,883
\n
\n
\n
\n
\n
\n
\n
\n
\nAccumulated depreciation
\nand impairment charge
\n
\n
\n
\n
\n
\n
\n
\nAt 1 January 2022
\n510,553
\n28,463
\n478
\n68,923
\n608,417
\n
\nDepreciation charge
\n99,590
\n11,967
\n32
\n47,226
\n158,815
\n
\nDisposals
\n(63,118)
\n(2,909)
\n-
\n-
\n(66,027)
\n
\nWrite-back of impairment
\ncharge
\n-
\n-
\n-
\n(1,470)
\n(1,470)
\n
\nReclassified to assets held-
\nfor-sale (note 12)
\n(81,590)
\n(4,205)
\n-
\n-
\n(85,795)
\n
\nWrite off on completion of
\ndry docking costs
\n-
\n(10,180)
\n-
\n-
\n(10,180)
\n
\nCurrency effects
\n124
\n43
\n-
\n-
\n167
\n
\nAt 31 December 2022
\n465,559
\n23,179
\n510
\n114,679
\n603,927
\n
\n
\n
\n
\n
\n
\n
\n
\nNet book value
\n
\n
\n
\n
\n
\n
\nAt 31 December 2022
\n1,488,230
\n31,942
\n307
\n249,477
\n1,769,956
\n
\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n(a) Vessels with an aggregate carrying amount of US$1,000 million as at 31 December 2023
\n(2022: US$974.5 million) are pledged as security on borrowings (note 16).
\n
\n(b) As at 31 December 2023, the Group has no impairment charge on right-of-use vessel (2022:
\nwrote-back an impairment charge of US$1.5 million on a right-of-use vessel) to their
\nrecoverable amounts following the recovery of the freight market and asset prices from
\nwhen the impairment losses were recognised.
\n
\n\n\n\n\n\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag675": {
"value": "\n
\n\n8. Property, plant and equipment
\n
\n
\n
\nVessels
\nDry docking
\nFurniture
\nand
\nfixtures
\nRight-of-use
\nassets
\n(Vessels)
\nTotal
\n
\n
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\n
\nCost
\n
\n
\n
\n
\n
\n
\nAt 1 January 2023
\n1,953,789
\n55,121
\n817
\n364,156
\n2,373,883
\n
\nAdditions
\n102,021
\n13,931
\n93
\n16,095
\n132,140
\n
\nLease modifications
\n-
\n-
\n-
\n49,625
\n49,625
\n
\nDisposals
\n-
\n-
\n-
\n(98,493)
\n(98,493)
\n
\nReclassification
\n1
\n
\n5,500
\n-
\n-
\n(5,500)
\n-
\n
\nReclassified to assets held-
\nfor-sale (note 12)
\n(128,897)
\n(6,106)
\n-
\n-
\n(135,003)
\n
\nWrite off on completion of
\ndry docking costs
\n-
\n(10,872)
\n-
\n-
\n(10,872)
\n
\nAt 31 December 2023
\n1,932,413
\n52,074
\n910
\n325,883
\n2,311,280
\n
\n
\n
\n
\n
\n
\n
\n
\nAccumulated depreciation
\nand impairment charge
\n
\n
\n
\n
\n
\n
\nAt 1 January 2023
\n465,559
\n23,179
\n510
\n114,679
\n603,927
\n
\nDepreciation charge
\n88,724
\n13,173
\n123
\n115,101
\n217,121
\n
\nDisposals
\n-
\n-
\n-
\n(55,681)
\n(55,681)
\n
\nReclassified to assets held-
\nfor-sale (note 12)
\n(50,543)
\n(1,819)
\n-
\n-
\n(52,362)
\n
\nWrite off on completion of
\ndry docking costs
\n-
\n(10,872)
\n-
\n-
\n(10,872)
\n
\nAt 31 December 2023
\n503,740
\n23,661
\n633
\n174,099
\n702,133
\n
\n
\n
\n
\n
\n
\n
\n
\nNet book value
\n
\n
\n
\n
\n
\n
\nAt 31 December 2023
\n1,428,673
\n28,413
\n277
\n151,784
\n1,609,147
\n
\n
\n
\n
\n
\n
\n
\n
\n1
\n Pertains to a reclassification of associated payments made in relation to the exercising of purchase option
\nupon the delivery to vessel cost
\n
\n\n\n\n\n\n
\n\n\n\n\n\n
\n
\n\n8. Property, plant and equipment (continued)
\n
\n
\n
\nVessels
\nDry docking
\nFurniture
\nand
\nfixtures
\nRight-of-use
\nassets
\n(Vessels)
\nTotal
\n
\n
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\n
\nCost
\n
\n
\n
\n
\n
\n
\nAt 1 January 2022
\n2,267,087
\n63,614
\n555
\n176,659
\n2,507,915
\n
\nAdditions
\n33,734
\n12,347
\n111
\n16,016
\n62,208
\n
\nAcquisition of subsidiary
\n (note 25)
\n-
\n-
\n151
\n123,336
\n123,487
\n
\nLease modifications
\n-
\n-
\n-
\n48,145
\n48,145
\n
\nDisposals
\n(141,530)
\n(5,418)
\n-
\n-
\n(146,948)
\n
\nReclassified to assets held-
\nfor-sale (note 12)
\n(209,049)
\n(5,356)
\n-
\n-
\n(214,405)
\n
\nWrite off on completion of
\ndry docking costs
\n-
\n(10,180)
\n-
\n-
\n(10,180)
\n
\nCurrency effects
\n3,547
\n114
\n-
\n-
\n3,661
\n
\nAt 31 December 2022
\n1,953,789
\n55,121
\n817
\n364,156
\n2,373,883
\n
\n
\n
\n
\n
\n
\n
\n
\nAccumulated depreciation
\nand impairment charge
\n
\n
\n
\n
\n
\n
\n
\nAt 1 January 2022
\n510,553
\n28,463
\n478
\n68,923
\n608,417
\n
\nDepreciation charge
\n99,590
\n11,967
\n32
\n47,226
\n158,815
\n
\nDisposals
\n(63,118)
\n(2,909)
\n-
\n-
\n(66,027)
\n
\nWrite-back of impairment
\ncharge
\n-
\n-
\n-
\n(1,470)
\n(1,470)
\n
\nReclassified to assets held-
\nfor-sale (note 12)
\n(81,590)
\n(4,205)
\n-
\n-
\n(85,795)
\n
\nWrite off on completion of
\ndry docking costs
\n-
\n(10,180)
\n-
\n-
\n(10,180)
\n
\nCurrency effects
\n124
\n43
\n-
\n-
\n167
\n
\nAt 31 December 2022
\n465,559
\n23,179
\n510
\n114,679
\n603,927
\n
\n
\n
\n
\n
\n
\n
\n
\nNet book value
\n
\n
\n
\n
\n
\n
\nAt 31 December 2022
\n1,488,230
\n31,942
\n307
\n249,477
\n1,769,956
\n
\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n
\n(a) Vessels with an aggregate carrying amount of US$1,000 million as at 31 December 2023
\n(2022: US$974.5 million) are pledged as security on borrowings (note 16).
\n
\n(b) As at 31 December 2023, the Group has no impairment charge on right-of-use vessel (2022:
\nwrote-back an impairment charge of US$1.5 million on a right-of-use vessel) to their
\nrecoverable amounts following the recovery of the freight market and asset prices from
\nwhen the impairment losses were recognised.
\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag681": {
"value": "\n8. Property, plant and equipment
\n
\n
\n
\nVessels
\nDry docking
\nFurniture
\nand
\nfixtures
\nRight-of-use
\nassets
\n(Vessels)
\nTotal
\n
\n
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\n
\nCost
\n
\n
\n
\n
\n
\n
\nAt 1 January 2023
\n1,953,789
\n55,121
\n817
\n364,156
\n2,373,883
\n
\nAdditions
\n102,021
\n13,931
\n93
\n16,095
\n132,140
\n
\nLease modifications
\n-
\n-
\n-
\n49,625
\n49,625
\n
\nDisposals
\n-
\n-
\n-
\n(98,493)
\n(98,493)
\n
\nReclassification
\n1
\n
\n5,500
\n-
\n-
\n(5,500)
\n-
\n
\nReclassified to assets held-
\nfor-sale (note 12)
\n(128,897)
\n(6,106)
\n-
\n-
\n(135,003)
\n
\nWrite off on completion of
\ndry docking costs
\n-
\n(10,872)
\n-
\n-
\n(10,872)
\n
\nAt 31 December 2023
\n1,932,413
\n52,074
\n910
\n325,883
\n2,311,280
\n
\n
\n
\n
\n
\n
\n
\n
\nAccumulated depreciation
\nand impairment charge
\n
\n
\n
\n
\n
\n
\nAt 1 January 2023
\n465,559
\n23,179
\n510
\n114,679
\n603,927
\n
\nDepreciation charge
\n88,724
\n13,173
\n123
\n115,101
\n217,121
\n
\nDisposals
\n-
\n-
\n-
\n(55,681)
\n(55,681)
\n
\nReclassified to assets held-
\nfor-sale (note 12)
\n(50,543)
\n(1,819)
\n-
\n-
\n(52,362)
\n
\nWrite off on completion of
\ndry docking costs
\n-
\n(10,872)
\n-
\n-
\n(10,872)
\n
\nAt 31 December 2023
\n503,740
\n23,661
\n633
\n174,099
\n702,133
\n
\n
\n
\n
\n
\n
\n
\n
\nNet book value
\n
\n
\n
\n
\n
\n
\nAt 31 December 2023
\n1,428,673
\n28,413
\n277
\n151,784
\n1,609,147
\n
\n
\n
\n
\n
\n
\n
\n
\n1
\n Pertains to a reclassification of associated payments made in relation to the exercising of purchase option
\nupon the delivery to vessel cost
\n
\n\n\n\n\n\n8. Property, plant and equipment (continued)
\n
\n
\n
\nVessels
\nDry docking
\nFurniture
\nand
\nfixtures
\nRight-of-use
\nassets
\n(Vessels)
\nTotal
\n
\n
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\n
\nCost
\n
\n
\n
\n
\n
\n
\nAt 1 January 2022
\n2,267,087
\n63,614
\n555
\n176,659
\n2,507,915
\n
\nAdditions
\n33,734
\n12,347
\n111
\n16,016
\n62,208
\n
\nAcquisition of subsidiary
\n (note 25)
\n-
\n-
\n151
\n123,336
\n123,487
\n
\nLease modifications
\n-
\n-
\n-
\n48,145
\n48,145
\n
\nDisposals
\n(141,530)
\n(5,418)
\n-
\n-
\n(146,948)
\n
\nReclassified to assets held-
\nfor-sale (note 12)
\n(209,049)
\n(5,356)
\n-
\n-
\n(214,405)
\n
\nWrite off on completion of
\ndry docking costs
\n-
\n(10,180)
\n-
\n-
\n(10,180)
\n
\nCurrency effects
\n3,547
\n114
\n-
\n-
\n3,661
\n
\nAt 31 December 2022
\n1,953,789
\n55,121
\n817
\n364,156
\n2,373,883
\n
\n
\n
\n
\n
\n
\n
\n
\nAccumulated depreciation
\nand impairment charge
\n
\n
\n
\n
\n
\n
\n
\nAt 1 January 2022
\n510,553
\n28,463
\n478
\n68,923
\n608,417
\n
\nDepreciation charge
\n99,590
\n11,967
\n32
\n47,226
\n158,815
\n
\nDisposals
\n(63,118)
\n(2,909)
\n-
\n-
\n(66,027)
\n
\nWrite-back of impairment
\ncharge
\n-
\n-
\n-
\n(1,470)
\n(1,470)
\n
\nReclassified to assets held-
\nfor-sale (note 12)
\n(81,590)
\n(4,205)
\n-
\n-
\n(85,795)
\n
\nWrite off on completion of
\ndry docking costs
\n-
\n(10,180)
\n-
\n-
\n(10,180)
\n
\nCurrency effects
\n124
\n43
\n-
\n-
\n167
\n
\nAt 31 December 2022
\n465,559
\n23,179
\n510
\n114,679
\n603,927
\n
\n
\n
\n
\n
\n
\n
\n
\nNet book value
\n
\n
\n
\n
\n
\n
\nAt 31 December 2022
\n1,488,230
\n31,942
\n307
\n249,477
\n1,769,956
\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag677": {
"value": "\n9. Finance lease receivables
\n
\nIn 2019, back-to-back time charter contracts were entered into and the subleases were accounted for
\nas finance leases under IFRS 16. The adoption of IFRS 16 resulted in the recognition of net investment
\nin subleases as finance lease receivables. The movements are as follows:
\n
\n
\n
\n2023
\n2022
\n
\n
\nUS$\u2019000
\nUS$\u2019000
\n
\n
\n
\n
\n
\nAt beginning of the financial year
\n10,526
\n18,061
\n
\nRepayments
\n(7,842)
\n(7,535)
\n
\nAt end of the financial year
\n2,684
\n10,526
\n
\nThe table below sets out a maturity analysis of lease receivables, showing the undiscounted lease
\npayments to be received after the reporting date.
\n
\n
\n
\nLess than
\n1 year
\nBetween 1
\nand 2 years
\nBetween 2
\nand 3 years
\nTotal
\n
\n
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\n
\nAt 31 December 2023
\n
\n
\n
\n
\n
\nUndiscounted lease receivables
\n2,707
\n-
\n-
\n2,707
\n
\nLess: Unearned finance income
\n(23)
\n-
\n-
\n(23)
\n
\n
\n2,684
\n-
\n-
\n2,684
\n
\n
\n
\n
\n
\n
\n
\nAt 31 December 2022
\n
\n
\n
\n
\n
\nUndiscounted lease receivables
\n8,120
\n2,707
\n-
\n10,827
\n
\nLess: Unearned finance income
\n(278)
\n(23)
\n-
\n(301)
\n
\n
\n7,842
\n2,684
\n-
\n10,526
\n
\n\n\n\n\n\n17. Lease liabilities
\n
\n
\n2023
\n2022
\n
\n
\nUS$\u2019000
\nUS$\u2019000
\n
\n
\n
\n
\n
\nAt beginning of financial year
\n227,483
\n132,540
\n
\nAdditions
\n16,095
\n16,016
\n
\nAcquisition of subsidiary (note 24)
\n-
\n90,463
\n
\nLease modifications
\n49,625
\n42,645
\n
\nDisposals
\n(41,851)
\n-
\n
\nRepayments
\n(93,513)
\n(54,181)
\n
\nAt end of financial year
\n157,839
\n227,483
\n
\n
\n
\n
\n
\nNon-current
\n78,363
\n106,281
\n
\nCurrent
\n79,476
\n121,202
\n
\n
\n157,839
\n227,483
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag673": {
"value": "\n10. Inventories
\n
\n
\n2023
\n2022
\n
\n
\nUS$\u2019000
\nUS$\u2019000
\n
\n
\n
\n
\n
\nFuel oil and LPG, at cost
\n39,192
\n39,887
\n
\nLPG, held for trading
\n149,400
\n96,045
\n
\n
\n188,592
\n135,932
\n
\nThe cost of fuel oil recognised as an expense and included in voyage expenses amounted to US$204.9
\nmillion (2022: US$221.4 million).
\n
\nThe cost of LPG recognised as an expense and included in \u201ccost of cargo and delivery expenses \u2013
\nProduct Services\u201d amounted to US$1,547.1 million (2022: US$640.6 million)
\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag696": {
"value": "\n
\n11. Trade and other receivables
\n
\n
\n\n2023
\n2022
\n
\n
\nUS$\u2019000
\nUS$\u2019000
\n
\n
\n
\n
\n
\nTrade receivables - non-related parties
\n286,474
\n176,511
\n
\nOther receivables - non-related parties
\n24,560
\n24,144
\n
\nOther receivables - related parties
\n1
\n
\n2,176
\n1,614
\n
\n
\n313,210
\n202,269
\n
\nPrepayments
\n15,234
\n11,193
\n
\n
\n328,444
\n213,462
\n
\n
\n
\n
\n
\nNon-current
\n13,206
\n15,869
\n
\nCurrent
\n315,238
\n197,593
\n
\n
\n328,444
\n213,462
\n
\n1
\n Related parties refer to corporations controlled by a shareholder of the Company.
\n
\n\n\n\n\n\n\n\n\n\n
\nContract assets \u2013 accrued revenue of US$103.3 million (2022: US$59.1 million) had been presented
\nwithin \u201cTrade receivables \u2013 non-related parties\u201d. These relate to the Group\u2019s rights to consideration for
\nproportional performance from spot voyages that are in-progress at the balance sheet date, and which
\nshall be recognised as revenue in the subsequent year. The Group will invoice the customers when the
\nrights become unconditional which typically occurs in the next financial year.
\n
\nOther receivables due from non-related parties include GST paid to India\u2019s Government in advance.
\nAfter taking into account the present value of other receivables (non-current), the carrying amounts
\napproximate their fair value.
\n
\nOther receivables due from related parties comprise mainly advances for vessel operating expenses.
\nThey are unsecured, interest-free and repayable on demand. The carrying amounts of trade receivables
\nand prepayments, principally denominated in US$, approximate their fair values due to the short-term
\nnature of these balances.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag691": {
"value": "\n2023
\n2022
\n
\n
\nUS$\u2019000
\nUS$\u2019000
\n
\n
\n
\n
\n
\nTrade receivables - non-related parties
\n286,474
\n176,511
\n
\nOther receivables - non-related parties
\n24,560
\n24,144
\n
\nOther receivables - related parties
\n1
\n
\n2,176
\n1,614
\n
\n
\n313,210
\n202,269
\n
\nPrepayments
\n15,234
\n11,193
\n
\n
\n328,444
\n213,462
\n
\n
\n
\n
\n
\nNon-current
\n13,206
\n15,869
\n
\nCurrent
\n315,238
\n197,593
\n
\n
\n328,444
\n213,462
\n
\n1
\n Related parties refer to corporations controlled by a shareholder of the Company.
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag699": {
"value": "\n
\n\n12. Assets held-for-sale
\n
\n
\n2023
\n2022
\n
\n
\nUS$\u2019000
\nUS$\u2019000
\n
\n
\n
\n
\n
\nAt beginning of the financial year
\n86,869
\n39,027
\n
\nReclassified from property, plant and equipment (note 8)
\n82,641
\n128,610
\n
\nDisposals
\n(125,214)
\n(80,768)
\n
\nAt end of the financial year
\n44,296
\n86,869
\n
\nAs at 31 December 2023, assets held-for-sale comprised one VLGC (2022: two VLGCs) that has been
\ncommitted for sale to a non-related party.
\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag697": {
"value": "\n12. Assets held-for-sale
\n
\n
\n2023
\n2022
\n
\n
\nUS$\u2019000
\nUS$\u2019000
\n
\n
\n
\n
\n
\nAt beginning of the financial year
\n86,869
\n39,027
\n
\nReclassified from property, plant and equipment (note 8)
\n82,641
\n128,610
\n
\nDisposals
\n(125,214)
\n(80,768)
\n
\nAt end of the financial year
\n44,296
\n86,869
\n
\nAs at 31 December 2023, assets held-for-sale comprised one VLGC (2022: two VLGCs) that has been
\ncommitted for sale to a non-related party.
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag707": {
"value": "\n13. Derivative financial instruments
\n
\n
\n
\n2023
\n2022
\n
\n
\nAssets
\nLiabilities
\nAssets
\nLiabilities
\n
\n
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\n
\n
\n
\n
\n
\n
\n
\nInterest rate swaps
\n
\n11,002
\n-
\n23,806
\n-
\n
\nForward freight agreements and
\nrelated bunker swaps
\n
\n2,188
\n(46,391)
\n5,790
\n(8,942)
\n
\nCommodity contracts and
\nderivatives
\n34,821
\n(44,234)
\n17,684
\n(32,061)
\n
\nForward foreign exchange contracts
\nand foreign exchange
\n
\n74
\n(268)
\n-
\n(77)
\n
\n
\n48,085
\n(90,893)
\n47,280
\n(41,080)
\n
\n
\n
\n
\n
\n
\n
\nNon-current
\n
\n11,002
\n(679)
\n23,806
\n(929)
\n
\nCurrent
\n37,083
\n(90,214)
\n23,474
\n(40,151)
\n
\n
\n48,085
\n(90,893)
\n47,280
\n(41,080)
\n
\n
\n
\n
\n
\n
\nAs at 31 December 2023, the Group has interest rate swaps with total notional principal amounting to
\nUS$218.1 million (2022: US$358.6 million). The Group\u2019s interest rate swaps mature between 2024 to
\n2029.
\n
\nInterest rate swaps were transacted to hedge the interest rate risk on bank borrowings. After taking
\ninto account the effects of these contracts, for part of the bank borrowings, the Group would effectively
\npay fixed interest rates ranging from 1.8% per annum to 2.9% per annum and would receive a variable
\nrate equal to US$ SOFR. Hedge accounting was adopted for these contracts.
\n
\nForward freight agreements and related bunker swaps were transacted to hedge freight rates and
\nbunker price risks. Hedge accounting was adopted for these contracts.
\n
\nCommodity contract derivatives comprise physical buy and sell commodity contracts measured at fair
\nvalue through profit or loss, and commodity derivative contracts. The Group did not adopt hedge
\naccounting for these contracts.
\n
\nForward foreign exchange contracts and foreign exchange were transacted to hedge foreign exchange
\nrisks. The Group did not adopt hedge accounting for these contracts.
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag690": {
"value": "\n
\n\n
\n\n14. Cash and cash equivalents
\n
\nFor the purpose of presenting the consolidated statement of cash flows, cash and cash equivalents
\ncomprise the following:
\n
\n
\n
\n2023
\n2022
\n
\n
\nUS$\u2019000
\nUS$\u2019000
\n
\n
\n
\n
\n
\nCash and cash equivalents per consolidated balance sheet
\n287,545
\n284,516
\n
\nLess: Margin accounts held with brokers
\n1
\n
\n(125,508)
\n(59,120)
\n
\nCash and cash equivalents per consolidated statement of
\ncash flows
\n162,037
\n225,396
\n
\n1
\n Margin accounts held with brokers are collateral for open derivative financial instruments.
\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag702": {
"value": "\n
\n\n14. Cash and cash equivalents
\n
\nFor the purpose of presenting the consolidated statement of cash flows, cash and cash equivalents
\ncomprise the following:
\n
\n
\n
\n2023
\n2022
\n
\n
\nUS$\u2019000
\nUS$\u2019000
\n
\n
\n
\n
\n
\nCash and cash equivalents per consolidated balance sheet
\n287,545
\n284,516
\n
\nLess: Margin accounts held with brokers
\n1
\n
\n(125,508)
\n(59,120)
\n
\nCash and cash equivalents per consolidated statement of
\ncash flows
\n162,037
\n225,396
\n
\n1
\n Margin accounts held with brokers are collateral for open derivative financial instruments.
\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag694": {
"value": "\n14. Cash and cash equivalents
\n
\nFor the purpose of presenting the consolidated statement of cash flows, cash and cash equivalents
\ncomprise the following:
\n
\n
\n
\n2023
\n2022
\n
\n
\nUS$\u2019000
\nUS$\u2019000
\n
\n
\n
\n
\n
\nCash and cash equivalents per consolidated balance sheet
\n287,545
\n284,516
\n
\nLess: Margin accounts held with brokers
\n1
\n
\n(125,508)
\n(59,120)
\n
\nCash and cash equivalents per consolidated statement of
\ncash flows
\n162,037
\n225,396
\n
\n1
\n Margin accounts held with brokers are collateral for open derivative financial instruments.
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag700": {
"value": "\n
\n
\n15. Share capital and other reserves
\n
\n\n(a) Issued and fully paid share capital
\n
\n(i) As at 31 December 2023, the Company\u2019s authorised share capital is US$1,620,000
\ndivided into 162,000,000 common shares of US$0.01 each, with 140,000,000
\nissued and fully paid shares.
\n
\nAs at 31 December 2022, the Company\u2019s authorised share capital is US$1,620,000
\ndivided into 162,000,000 common shares of US$0.01 each with 141,939,998
\nissued and fully paid shares.
\n
\nFully paid common shares carry one vote per share and carry a right to dividend
\nas and when declared by the Company.
\n
\n(ii) The Company operates two equity-settled, share-based compensation plans. The
\n2017 Long-Term Incentive Plan (\u201cLTIP 2017\u201d) was fully awarded in 2021. At the
\nend of the vesting periods between February 2020 and February 2024, common
\nshares of 2,043,784 may be acquired by certain employees, from the Company
\nat a predetermined strike price. Under the 2022 Long-Term Incentive Plan (\u201cLTIP
\n2022\u201d), at the end of the vesting periods between February 2025 and February
\n2029, common shares of 3,463,336 may be acquired by certain employees from
\nthe Company at a predetermined strike price.
\n
\n\n\n\n\n\n\n\n\n\n
\n\n
\n(b) Share premium
\n
\nThe differences between the consideration for common shares issued and their par value
\nare recognised as share premium.
\n
\n(c) Capital reserve
\n
\nAs at 31 December 2023 and 2022, negative capital reserve amounted to US$36.3 million,
\nwhich comprises negative reserve arising from the business acquisition of entities under
\ncommon control using the pooling-of-interest method of accounting of US$41.5 million and
\na gain on disposal of treasury shares of US$5.2 million in December 2015.
\n
\n(d) Other reserve
\n
\nOther reserve includes US$4.0 million of tonnage tax reserves of the Group\u2019s Indian
\nsubsidiary, BW Global United LPG India Private Limited. This amount is computed based on
\nthe subsidiary\u2019s profits pursuant to Section 115 JB to Tonnage tax reserve.
\n
\n\n(e) Share-based payment reserve
\n
\nCertain employees are entitled to receive common shares in the Company. This award is
\nrecognised as an expense in the consolidated profit or loss with a corresponding increase in
\nthe share-based payment reserve over the vesting periods. For the year ended 31 December
\n2023, an expense of US$1.7 million (2022: US$1.4 million) was recognised in the
\nconsolidated profit or loss with a corresponding increase (2022: increase) recognised in the
\nshare-based payment reserve.
\n
\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n15. Share capital and other reserves (continued)
\n
\n\n(f) Treasury shares
\n
\n
\n
\nNumber of shares
\nAmount
\n
\n
\n2023
\n2022
\n2023
\n2022
\n
\n
\n\u2019000
\n\u2019000
\nUS$\u2019000
\nUS$\u2019000
\n
\n
\n
\n
\n
\n
\n
\nBalance as at 1 January
\n8,558
\n5,001
\n47,631
\n23,294
\n
\nTransfer of treasury shares
\n(470)
\n(923)
\n(2,676)
\n(3,324)
\n
\nPurchases of treasury shares
\n2,777
\n4,480
\n23,698
\n27,661
\n
\nCancellation of treasury shares
\n(1,939)
\n-
\n(12,215)
\n-
\n
\nBalance as at 31 December
\n8,926
\n8,558
\n56,438
\n47,631
\n
\nIn 2023, 470,000 shares (2022: 923,000 shares) were transferred to certain members in
\nsettlement of their exercising of certain vested options granted under LTIP 2017.
\n
\nOn 8 December 2021, the Company announced a share buy-back programme, under which
\nthe Company will purchase up to 10 million common shares for a maximum amount of
\nUS$50 million, to be held as treasury shares. In FY 2023, the Company purchased a total of
\n2,777,784 (2022: 4,480,086; 2021: 1,371,192) of its own common shares at an average
\nprice of US$8.53 (NOK88.59) (2022: US$6.18 (NOK58.75); 2021: US$5.33 (NOK47.96)) per
\nshare for an aggregate consideration of US$23.7 million (NOK246.1 million) (2022: US$27.7
\nmillion (NOK263.2 million); 2021: US$7.3 million (NOK65.8 million)). In FY2023, the
\nCompany further resolved to cancel 1,938,998 treasury shares following which, the Company
\nhas 140,000,000 shares outstanding.
\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag704": {
"value": "\n(a) Issued and fully paid share capital
\n
\n(i) As at 31 December 2023, the Company\u2019s authorised share capital is US$1,620,000
\ndivided into 162,000,000 common shares of US$0.01 each, with 140,000,000
\nissued and fully paid shares.
\n
\nAs at 31 December 2022, the Company\u2019s authorised share capital is US$1,620,000
\ndivided into 162,000,000 common shares of US$0.01 each with 141,939,998
\nissued and fully paid shares.
\n
\nFully paid common shares carry one vote per share and carry a right to dividend
\nas and when declared by the Company.
\n
\n(ii) The Company operates two equity-settled, share-based compensation plans. The
\n2017 Long-Term Incentive Plan (\u201cLTIP 2017\u201d) was fully awarded in 2021. At the
\nend of the vesting periods between February 2020 and February 2024, common
\nshares of 2,043,784 may be acquired by certain employees, from the Company
\nat a predetermined strike price. Under the 2022 Long-Term Incentive Plan (\u201cLTIP
\n2022\u201d), at the end of the vesting periods between February 2025 and February
\n2029, common shares of 3,463,336 may be acquired by certain employees from
\nthe Company at a predetermined strike price.
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag703": {
"value": "\n
\n(b) Share premium
\n
\nThe differences between the consideration for common shares issued and their par value
\nare recognised as share premium.
\n
\n(c) Capital reserve
\n
\nAs at 31 December 2023 and 2022, negative capital reserve amounted to US$36.3 million,
\nwhich comprises negative reserve arising from the business acquisition of entities under
\ncommon control using the pooling-of-interest method of accounting of US$41.5 million and
\na gain on disposal of treasury shares of US$5.2 million in December 2015.
\n
\n(d) Other reserve
\n
\nOther reserve includes US$4.0 million of tonnage tax reserves of the Group\u2019s Indian
\nsubsidiary, BW Global United LPG India Private Limited. This amount is computed based on
\nthe subsidiary\u2019s profits pursuant to Section 115 JB to Tonnage tax reserve.
\n
\n\n(e) Share-based payment reserve
\n
\nCertain employees are entitled to receive common shares in the Company. This award is
\nrecognised as an expense in the consolidated profit or loss with a corresponding increase in
\nthe share-based payment reserve over the vesting periods. For the year ended 31 December
\n2023, an expense of US$1.7 million (2022: US$1.4 million) was recognised in the
\nconsolidated profit or loss with a corresponding increase (2022: increase) recognised in the
\nshare-based payment reserve.
\n
\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag711": {
"value": "\n(e) Share-based payment reserve
\n
\nCertain employees are entitled to receive common shares in the Company. This award is
\nrecognised as an expense in the consolidated profit or loss with a corresponding increase in
\nthe share-based payment reserve over the vesting periods. For the year ended 31 December
\n2023, an expense of US$1.7 million (2022: US$1.4 million) was recognised in the
\nconsolidated profit or loss with a corresponding increase (2022: increase) recognised in the
\nshare-based payment reserve.
\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag693": {
"value": "\n(f) Treasury shares
\n
\n
\n
\nNumber of shares
\nAmount
\n
\n
\n2023
\n2022
\n2023
\n2022
\n
\n
\n\u2019000
\n\u2019000
\nUS$\u2019000
\nUS$\u2019000
\n
\n
\n
\n
\n
\n
\n
\nBalance as at 1 January
\n8,558
\n5,001
\n47,631
\n23,294
\n
\nTransfer of treasury shares
\n(470)
\n(923)
\n(2,676)
\n(3,324)
\n
\nPurchases of treasury shares
\n2,777
\n4,480
\n23,698
\n27,661
\n
\nCancellation of treasury shares
\n(1,939)
\n-
\n(12,215)
\n-
\n
\nBalance as at 31 December
\n8,926
\n8,558
\n56,438
\n47,631
\n
\nIn 2023, 470,000 shares (2022: 923,000 shares) were transferred to certain members in
\nsettlement of their exercising of certain vested options granted under LTIP 2017.
\n
\nOn 8 December 2021, the Company announced a share buy-back programme, under which
\nthe Company will purchase up to 10 million common shares for a maximum amount of
\nUS$50 million, to be held as treasury shares. In FY 2023, the Company purchased a total of
\n2,777,784 (2022: 4,480,086; 2021: 1,371,192) of its own common shares at an average
\nprice of US$8.53 (NOK88.59) (2022: US$6.18 (NOK58.75); 2021: US$5.33 (NOK47.96)) per
\nshare for an aggregate consideration of US$23.7 million (NOK246.1 million) (2022: US$27.7
\nmillion (NOK263.2 million); 2021: US$7.3 million (NOK65.8 million)). In FY2023, the
\nCompany further resolved to cancel 1,938,998 treasury shares following which, the Company
\nhas 140,000,000 shares outstanding.
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag710": {
"value": "\n
\n\n
\n16. Borrowings
\n
\n
\n2023
\n2022
\n
\n
\nUS$\u2019000
\nUS$\u2019000
\n
\n
\n
\n
\n
\nBank borrowings
\n324,902
\n421,325
\n
\nTrust receipts
\n84,263
\n53,138
\n
\nInterest payable
\n3,184
\n3,910
\n
\n
\n412,349
\n478,373
\n
\n
\n
\n
\n
\nNon-current
\n199,917
\n362,220
\n
\nCurrent
\n212,432
\n116,153
\n
\n
\n412,349
\n478,373
\n
\n\nAs at 31 December 2023, bank borrowings amounting to US$311.0 million (2022: US$425.2 million)
\nare secured by mortgages over certain vessels of the Group (note 8). These bank borrowings are
\noriginally interest bearing at three-month US$ LIBOR plus a margin. Following the IBOR reform, the
\nGroup transitioned these borrowings into US$ SOFR benchmark with all other terms unchanged as at
\n31 December 2023. The carrying amounts of non-current and current borrowings approximate their fair
\nvalues because interest rates are repriced on a regular basis.
\n
\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag709": {
"value": "\n
\n16. Borrowings
\n
\n
\n2023
\n2022
\n
\n
\nUS$\u2019000
\nUS$\u2019000
\n
\n
\n
\n
\n
\nBank borrowings
\n324,902
\n421,325
\n
\nTrust receipts
\n84,263
\n53,138
\n
\nInterest payable
\n3,184
\n3,910
\n
\n
\n412,349
\n478,373
\n
\n
\n
\n
\n
\nNon-current
\n199,917
\n362,220
\n
\nCurrent
\n212,432
\n116,153
\n
\n
\n412,349
\n478,373
\n
\n\nAs at 31 December 2023, bank borrowings amounting to US$311.0 million (2022: US$425.2 million)
\nare secured by mortgages over certain vessels of the Group (note 8). These bank borrowings are
\noriginally interest bearing at three-month US$ LIBOR plus a margin. Following the IBOR reform, the
\nGroup transitioned these borrowings into US$ SOFR benchmark with all other terms unchanged as at
\n31 December 2023. The carrying amounts of non-current and current borrowings approximate their fair
\nvalues because interest rates are repriced on a regular basis.
\n
\n\n\n\n\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag689": {
"value": "\nAs at 31 December 2023, bank borrowings amounting to US$311.0 million (2022: US$425.2 million)
\nare secured by mortgages over certain vessels of the Group (note 8). These bank borrowings are
\noriginally interest bearing at three-month US$ LIBOR plus a margin. Following the IBOR reform, the
\nGroup transitioned these borrowings into US$ SOFR benchmark with all other terms unchanged as at
\n31 December 2023. The carrying amounts of non-current and current borrowings approximate their fair
\nvalues because interest rates are repriced on a regular basis.
\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag698": {
"value": "As at 31 December 2023, bank borrowings amounting to US$311.0 million (2022: US$425.2 million)are secured by mortgages over certain vessels of the Group (note 8).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCollateralExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag705": {
"value": "\n
\n\n18. Trade and other payables
\n
\n
\n2023
\n2022
\n
\n
\nUS$\u2019000
\nUS$\u2019000
\n
\n
\n
\n
\n
\nTrade payables - non-related parties
\n222,005
\n165,859
\n
\nOther payables - non-related parties
\n246
\n196
\n
\nOther payables - related parties
\n1
\n
\n264
\n409
\n
\nCharter hire received in advance
\n3,846
\n2,825
\n
\nOther accrued operating expenses
\n38,739
\n44,598
\n
\n
\n265,100
\n213,887
\n
\n1
\n Related parties refer to corporations controlled by a shareholder of the Company.
\n
\nThe carrying amounts of trade and other payables, principally denominated in US$, approximate their
\nfair values due to the short-term nature of these balances.
\n
\nOther payables due to related parties are unsecured, interest-free and are payable on demand.
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag695": {
"value": "\n18. Trade and other payables
\n
\n
\n2023
\n2022
\n
\n
\nUS$\u2019000
\nUS$\u2019000
\n
\n
\n
\n
\n
\nTrade payables - non-related parties
\n222,005
\n165,859
\n
\nOther payables - non-related parties
\n246
\n196
\n
\nOther payables - related parties
\n1
\n
\n264
\n409
\n
\nCharter hire received in advance
\n3,846
\n2,825
\n
\nOther accrued operating expenses
\n38,739
\n44,598
\n
\n
\n265,100
\n213,887
\n
\n1
\n Related parties refer to corporations controlled by a shareholder of the Company.
\n
\nThe carrying amounts of trade and other payables, principally denominated in US$, approximate their
\nfair values due to the short-term nature of these balances.
\n
\nOther payables due to related parties are unsecured, interest-free and are payable on demand.
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag706": {
"value": "\n
\n19. Related party transactions
\n
\nIn addition to the information disclosed elsewhere in the consolidated financial statements, the
\nfollowing transactions took place between the Group and related parties during the financial year at
\nterms agreed between the parties:
\n
\n(a) Services
\n
\n
\n2023
\n2022
\n
\n
\nUS$\u2019000
\nUS$\u2019000
\n
\n
\n
\n
\n
\nCharter hire expense charged by related party
\n1
\n
\n-
\n2,808
\n
\nCorporate service fees charged by related parties
\n1
\n
\n6,615
\n6,865
\n
\nShip management fees charged by related parties
\n1
\n
\n1,272
\n1,258
\n
\nCorporate service fees charged to related parties
\n1
\n
\n-
\n242
\n
\n1
\n Related parties refer to corporations controlled by a shareholder of the Company.
\n
\n\n\n\n\n\n\n\n
\n\n19. Related party transactions (continued)
\n
\n(b) Key management\u2019s remuneration
\n
\n
\n2023
\n2022
\n
\n
\nUS$\u2019000
\nUS$\u2019000
\n
\n
\n
\n
\n
\nSalaries and other short-term employee benefits
\n3,333
\n3,191
\n
\nPost-employment benefits - contributions to defined contribution
\nplans and share-based payment
\n1,859
\n1,237
\n
\nDirectors\u2019 fees
\n376
\n376
\n
\n
\n5,568
\n4,804
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag708": {
"value": "\n19. Related party transactions (continued)
\n
\n(b) Key management\u2019s remuneration
\n
\n
\n2023
\n2022
\n
\n
\nUS$\u2019000
\nUS$\u2019000
\n
\n
\n
\n
\n
\nSalaries and other short-term employee benefits
\n3,333
\n3,191
\n
\nPost-employment benefits - contributions to defined contribution
\nplans and share-based payment
\n1,859
\n1,237
\n
\nDirectors\u2019 fees
\n376
\n376
\n
\n
\n5,568
\n4,804
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag701": {
"value": "\n
\n\n20. Commitments
\n
\n(a) Commitments \u2013 as a lessor
\n
\nThe Group time charters vessels to non-related parties under operating lease agreements.
\nThe leases have varying terms.
\n
\nThe future minimum lease payments receivable under non-cancellable operating leases
\ncontracted for at the balance sheet date but not recognised as receivables, are as follows:
\n
\n
\n
\n2023
\n2022
\n
\n
\nUS$\u2019000
\nUS$\u2019000
\n
\n
\n
\n
\n
\nLess than one year
\n81,375
\n138,567
\n
\nTwo to five years
\n69,259
\n6,176
\n
\n
\n150,634
\n144,743
\n
\n(b) Sub-leasing \u2013 as a lessor
\n
\nIncluded within \u201cRevenue from time charter voyages\u201d was income from sub-leasing of right-
\nof-use assets of US$nil million (2022: US$nil million).
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag692": {
"value": "\n20. Commitments
\n
\n(a) Commitments \u2013 as a lessor
\n
\nThe Group time charters vessels to non-related parties under operating lease agreements.
\nThe leases have varying terms.
\n
\nThe future minimum lease payments receivable under non-cancellable operating leases
\ncontracted for at the balance sheet date but not recognised as receivables, are as follows:
\n
\n
\n
\n2023
\n2022
\n
\n
\nUS$\u2019000
\nUS$\u2019000
\n
\n
\n
\n
\n
\nLess than one year
\n81,375
\n138,567
\n
\nTwo to five years
\n69,259
\n6,176
\n
\n
\n150,634
\n144,743
\n
\n(b) Sub-leasing \u2013 as a lessor
\n
\nIncluded within \u201cRevenue from time charter voyages\u201d was income from sub-leasing of right-
\nof-use assets of US$nil million (2022: US$nil million).
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag715": {
"value": "\n\n21. Financial risk management
\n
\nThe Group\u2019s activities expose it to a variety of financial risks. The Group\u2019s overall risk management
\nprogramme focuses on the unpredictability of financial markets and seeks to minimise potential
\nadverse effects on financial performance of the Group. Where applicable, the Group uses financial
\ninstruments such as interest rate swaps, forward freight agreements, bunker swaps, and commodity
\ncontracts to hedge certain financial risk exposures.
\n
\nThe Board of Directors is responsible for setting the objectives and underlying principles of financial risk
\nmanagement for the Group.
\n
\n\n(a) Market risk
\n
\n(i) Fuel price risk
\n
\nThe Group is exposed to the risk of variations in fuel oil costs, which are affected
\nby the global political and economic environment. In 2023, fuel oil costs comprised
\n27% (2022: 45%) of the Group\u2019s total operating expenses (excluding cost of cargo
\nand delivery expenses \u2013 Product Services, charter hire expenses, depreciation, and
\namortisation).
\n
\n(ii) Currency risk
\n
\nThe Group\u2019s business operations are not exposed to significant foreign exchange
\nrisk as it has no significant regular transactions denominated in foreign currencies.
\n
\n(iii) Equity price risk
\n
\nThe Group is exposed to equity securities price risk arising from the investments
\nheld by the Group which are classified as equity financial assets, at FVPL. These
\nsecurities are unquoted. If prices for these equity securities increase/decrease by
\n20% with other variables including tax rate being held constant, the profit after tax
\nwill be higher/lower by approximately US$0.7 million (2022: US$0.7 million).
\n
\n(iv) Commodity price risk
\n
\nCommodity price risk results primarily from exposures to fluctuations in spot prices
\nand forward prices of LPG and LPG freight indexes due to the Group\u2019s LPG trading
\noperations. The Group holds positions to meet physical supply commitments to its
\ncustomers and to leverage on physical arbitrage opportunities between the key LPG
\nmarkets. The value of these positions is accounted for at fair value and are therefore
\nimpacted by changes in market prices. A large majority of price risks arising from
\nthe LPG trading activities are hedged to the corresponding commodity price
\nexposures.
\n
\nThe Group monitors the market risk arising from commodity price risk using Daily
\nValue at Risk (VaR) calculated at a 95 percent confidence level, which is a statistical
\nestimate of the potential decline in value of the Group\u2019s positions due to market
\nmovements.
\n\n\n
\n
\n\n\n\n\n\n\n21. Financial risk management (continued)
\n
\n\n(a) Market risk (continued)
\n
\n(v) Interest rate risk
\n
\nThe Group\u2019s income and operating cash flows are substantially independent of
\nchanges in market interest rates.
\n
\nThe Group\u2019s bank borrowings are at variable rates. The Group has entered into
\ninterest rate swaps to swap floating interest rates to fixed interest rates for certain
\nportions of the bank borrowings (note 16). If the US$ interest rates
\nincrease/decrease by 50 basis points (2022: 50 basis points) with all other
\nvariables including tax rate being held constant, the profit after tax will be
\nlower/higher by approximately US$0.2 million (2022 profit after tax will be
\nlower/higher by approximately US$0.2 million) as a result of higher/lower
\ninterest expense on these borrowings; the other comprehensive loss will be
\nlower/higher by approximately US$4.2 million (2022: other comprehensive loss
\nwill be lower/higher by approximately US$5.2 million).
\n
\nA fundamental reform of major interest rate benchmarks is being undertaken
\nglobally, including the replacement of some interbank offered rates (IBORs) with
\nalternative nearly risk-free rates (referred to as \u2018IBOR reform\u2019). The Group has
\nexposure to IBORs on its financial instruments that were reformed as part of these
\nmarket-wide initiatives. The Group\u2019s main IBOR exposure at 31 December 2022
\nwas indexed to US$ LIBOR. The alternative reference rate for the US$ LIBOR is the
\nSecured Overnight Financing Rate (SOFR). In 2023, the Group completed the
\nprocess of amending its financial instruments from US$ LIBOR to US$ SOFR.
\n
\nThe Group holds interest rate swaps for risk management purposes which are
\ndesignated in cash flow hedging relationships. The interest rate swaps have
\nfloating legs that are indexed to various IBORs. The Group\u2019s derivative instruments
\nare governed by contracts based on the International Swaps and Derivatives
\nAssociation (ISDA) master agreements.
\n
\nThe Group replaced its LIBOR interest rate derivatives used in cash flow hedging
\nrelationships with economically equivalent interest rate derivatives referencing
\nSOFR in 2023. Therefore, there is no longer uncertainty about when and how
\nreplacement may occur with respect to the relevant hedged items and hedging
\ninstruments. As a result, the Group no longer applies the Phase 1 Amendments
\nto IFRS 9 on Interest Rate Benchmark Reform to those hedging relationships.
\n\n\n\n\n\n21. Financial risk management (continued)
\n
\n\n(b) Credit risk
\n
\nCredit risk is diversified over a range of counterparties including several key charterers. The
\nGroup performs ongoing credit evaluation of its charterers and has policies in place to ensure
\nthat credit is extended only to charterers with appropriate credit histories or financial
\nresources. In this regard, the Group is of the opinion that the credit risk of counterparty
\ndefault is appropriately mitigated. In addition, although the trade and other receivables
\nconsist of a small number of customers, the Group has policies in place for the control and
\nmonitoring of the concentration of credit risk. The Group has implemented policies to ensure
\ncash is only deposited with internationally recognised financial institutions with good credit
\nratings.
\n
\nThe Group\u2018s credit risk is primarily attributable to trade and other receivables, finance lease
\nreceivables, amounts due from related parties and cash and cash equivalents. The Group
\nhas assessed the ECL as at 31 December 2023 and 31 December 2022 based on past events,
\ncurrent conditions and forecasts of future economic conditions:
\n
\n(i) General approach
\n
\n- bank deposits are not impaired and are mainly deposits with banks with
\ncredit-ratings assigned by international credit-rating agencies; and
\n
\n(ii) Simplified approach
\n
\n- trade receivables are neither past due nor impaired and are substantially
\nfrom companies with a good collection track record with the Group;
\n
\n- finance lease receivables are due from customers with good credit
\nstanding, and in the event of default, the Group would be entitled to
\nrepossess the vessels chartered; and
\n
\n- other receivables from related parties are not past due.
\n
\nBased on the assessment of the qualitative factors that are indicative of the risk of default,
\nthere have been no significant increases in the credit risk since the initial recognition of
\nthese financial assets, as such, the expected credit losses based on the 12-month ECLs has
\nbeen assessed to be insignificant.
\n
\nThere is no significant balance as at the balance sheet date that is past due as substantial
\nportions of the trade and other receivables represent accrued revenue for spot voyages that
\nare in progress, unbilled receivables from time charters and unbilled demurrage receivables
\nat the balance sheet date. The maximum exposure is represented by the carrying value of
\neach financial asset on the consolidated balance sheet before taking into account any
\ncollateral held.
\n\n\n\n\n\n\n21. Financial risk management (continued)
\n
\n\n(c) Liquidity risk
\n
\nPrudent liquidity risk management implies maintaining sufficient cash, the availability of
\nfunding through an adequate amount of committed credit facilities and the ability to close
\nout market positions. Due to the dynamic nature of the underlying businesses, the Group
\nmaintains sufficient cash for its daily operations via short-term cash deposit at banks and
\nhas access to unutilised portions of revolving facilities offered by financial institutions.
\n
\nThe table below analyses non-derivative financial liabilities of the Group into relevant
\nmaturity groupings based on the remaining period from the balance sheet date to the
\ncontractual maturity date on an undiscounted basis.
\n
\n
\n
\nLess than
\n1 year
\nBetween 1
\nand 2 years
\nBetween 2
\nand 5 years
\nOver 5 years
\n
\n
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\n
\nAt 31 December 2023
\n
\n
\n
\n
\n
\nTrade and other payables
\n261,254
\n-
\n-
\n-
\n
\nBank borrowings
\n118,800
\n61,554
\n164,471
\n718
\n
\nTrust receipts
\n84,263
\n-
\n-
\n-
\n
\nLease liabilities
\n84,662
\n42,263
\n34,784
\n6,103
\n
\n
\n548,979
\n103,817
\n199,255
\n6,821
\n
\n
\n
\n
\n
\n
\n
\nAt 31 December 2022
\n
\n
\n
\n
\n
\nTrade and other payables
\n211,062
\n-
\n-
\n-
\n
\nBank borrowings
\n79,684
\n77,964
\n325,360
\n27,134
\n
\nTrust receipts
\n53,138
\n-
\n-
\n-
\n
\nLease liabilities
\n127,825
\n45,676
\n54,869
\n13,664
\n
\n
\n471,709
\n123,640
\n380,229
\n40,798
\n\n\n
\n
\n
\n
\n
\n
\n\n\n(d) Capital risk
\n
\n\nThe Group\u2019s objectives when managing capital are to safeguard the Group\u2019s ability to
\ncontinue as a going concern and to maintain an optimal capital structure so as to maximise
\nshareholder value. In order to maintain or achieve an optimal capital structure, the Group
\nmay adjust the amount of dividend paid, return capital to shareholders, obtain new
\nborrowings or sell assets to reduce borrowings.
\n\n\n
\nThe Group monitors capital based on a book leverage ratio (defined as total borrowings to
\ntotal equity and borrowings). The Group pursues a policy aiming to achieve a target book
\nleverage ratio of below 60%. If the book leverage ratio is higher than 60%, the Group will
\nseek to return to a conservative financial level by disposing assets, deleveraging the balance
\nsheet; and/or increasing fixed income coverage within a reasonable period of time.
\n
\nThe Group\u2019s leverage ratio net of cash at 31 December 2023 is 21% (2022: 23%).
\n
\nThe Group is in compliance with all other externally imposed capital requirements for the
\nfinancial year ended 31 December 2023 and 31 December 2022.
\n\n\n\n\n\n21. Financial risk management (continued)
\n
\n\n\n(e) Financial instruments by category
\n
\nThe aggregate carrying amounts of the Group\u2019s financial instruments are as follows:
\n
\n
\n
\n2023
\n2022
\n
\n
\nUS$\u2019000
\nUS$\u2019000
\n
\n
\n
\n
\n
\nEquity financial assets, at FVPL
\n3,271
\n3,271
\n
\nDerivative assets measured at fair value
\n48,085
\n47,280
\n
\nDerivative liabilities measured at fair value
\n(90,893)
\n(41,080)
\n
\nFinancial assets at amortised cost
\n
\n497,401
\n427,637
\n
\nFinancial liabilities at amortised cost
\n(663,609)
\n(677,292)
\n
\n\n(f) Estimation of fair value
\n
\nIFRS 13 established a fair value hierarchy that prioritises inputs used to measure fair value.
\nThe three levels of the fair value input hierarchy defined by IFRS 13 are as follows:
\n
\n(i) quoted prices (unadjusted) in active markets for identical assets or liabilities (Level
\n1);
\n(ii) inputs other than quoted prices included within Level 1 that are observable for
\nthe asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from
\nprices) (Level 2); and
\n(iii) inputs for the asset or liability that are not based on observable market data
\n(unobservable inputs) (Level 3).
\n
\n
\nLevel 1
\nLevel 2
\nLevel 3
\nTotal
\n
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\n
\n
\n
\n
\n
\n2023
\n
\n
\n
\n
\nAssets
\n
\n
\n
\n
\nEquity financial assets, at FVPL
\n-
\n-
\n3,271
\n3,271
\nDerivative financial instruments
\n-
\n48,085
\n-
\n48,085
\nTotal assets
\n-
\n48,085
\n3,271
\n51,356
\n
\n
\n
\n
\n
\nLiabilities
\n
\n
\n
\n
\nDerivative financial instruments
\n-
\n90,893
\n-
\n90,893
\nTotal liabilities
\n-
\n90,893
\n-
\n90,893
\n
\n
\n
\n
\n
\n2022
\n
\n
\n
\n
\nAssets
\n
\n
\n
\n
\nEquity financial assets, at FVPL
\n-
\n-
\n3,271
\n3,271
\nDerivative financial instruments
\n-
\n47,280
\n-
\n47,280
\nTotal assets
\n-
\n47,280
\n3,271
\n50,551
\n
\n
\n
\n
\n
\nLiabilities
\n
\n
\n
\n
\nDerivative financial instruments
\n-
\n41,080
\n-
\n41,080
\nTotal liabilities
\n-
\n41,080
\n-
\n41,080
\n\n\n\n\n\n\n\n21. Financial risk management (continued)
\n
\n\n\n\n(f) Estimation of fair value (continued)
\n
\nDerivative financial assets and liabilities
\n
\nThe Group\u2019s financial derivative instruments primarily relate to interest rate swaps, forward
\nfreight agreements, bunker swaps and commodity contracts (note 13) measured at fair
\nvalue.
\n
\nLevel 2 classifications primarily include exchange-traded futures including interest rate
\nswaps, forward freight agreements, bunker swaps and commodity contracts. The fair values
\nof interest rate swaps are calculated at the present value of estimated future cash flows
\nbased on observable yield curves. The fair values of forward freight agreements, bunker
\nswaps and commodity contracts measured at fair value are determined using forward
\ncommodity indices at the balance sheet date. Level 3 classifications primarily include
\nunlisted equity investment which was valued using Market approach based on Enterprise
\nValue to Revenue multiple of comparable companies.
\n
\n
\nNon-derivative non-current financial assets and liabilities
\n
\nThe carrying amount of non-derivative non-current financial assets and liabilities which bear
\nfloating interest rates are assumed to approximate their fair value because of the short
\nrepricing period. There are no non-current financial assets and liabilities which do not bear
\nfloating interest rates.
\n
\nNon-derivative current financial assets and liabilities
\n
\nThe carrying amounts of financial assets and liabilities with a maturity of less than one year
\nare assumed to approximate their fair value because of the short period to maturity.
\n\n\n\n\n\n\n21. Financial risk management (continued)
\n
\n(g) Offsetting financial assets and financial liabilities
\n
\nThe Group has the following financial instruments subject to enforceable master netting
\narrangements or other similar agreements as follows:
\n
\n
\nGross
\namounts of
\nrecognised
\nfinancial
\ninstruments
\nGross
\namounts of
\nrecognised
\nfinancial
\ninstruments
\noffset in
\nthe balance
\nsheet
\nNet
\namounts of
\nfinancial
\ninstruments
\nincluded in
\nthe balance
\nsheet
\nRelated
\nfinancial
\ninstruments
\nthat are not
\noffset
\nNet
\namount
\n
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\n2023
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\nDerivative financial
\nassets
\n
\n
\n
\n
\n
\nForward freight
\nagreements and
\nrelated bunker
\nswaps (note 13)
\n4,168
\n(1,980)
\n2,188
\n
\n
\n
\n-
\n2,188
\nCommodity contracts
\n(note 13)
\n34,821
\n-
\n34,821
\n-
\n34,821
\n
\n
\n
\n
\n
\n
\nDerivative financial
\nliabilities
\n
\n
\n
\n
\n
\nForward freight
\nagreements and
\nrelated bunker
\nswaps (note 13)
\n(59,447)
\n13,056
\n(46,391)
\n-
\n(46,391)
\nCommodity contracts
\n(note 13)
\n(135,716)
\n91,482
\n(44,234)
\n-
\n(44,234)
\n\n\n21. Financial risk management (continued)
\n
\n(g) Offsetting financial assets and financial liabilities (continued)
\n
\n
\nGross
\namounts of
\nrecognised
\nfinancial
\ninstruments
\nGross
\namounts of
\nrecognised
\nfinancial
\ninstruments
\noffset in
\nthe balance
\nsheet
\nNet
\namounts of
\nfinancial
\ninstruments
\nincluded in
\nthe balance
\nsheet
\nRelated
\nfinancial
\ninstruments
\nthat are not
\noffset
\nNet
\namount
\n
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\n2022
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\nDerivative financial
\nassets
\n
\n
\n
\n
\n
\nForward freight
\nagreements and
\nrelated bunker swaps
\n(note 13)
\n17,705
\n(11,915)
\n5,790
\n
\n
\n
\n-
\n5,790
\nCommodity contracts
\n(note 13)
\n32,399
\n(14,715)
\n17,684
\n-
\n17,684
\n
\n
\n
\n
\n
\n
\nDerivative financial
\nliabilities
\n
\n
\n
\n
\n
\nForward freight
\nagreements and
\nrelated bunker swaps
\n(note 13)
\n(34,922)
\n25,980
\n(8,942)
\n-
\n(8,942)
\nCommodity contracts
\n(note 13)
\n(47,935)
\n15,874
\n(32,061)
\n-
\n(32,061)
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag717": {
"value": "\n(a) Market risk
\n
\n(i) Fuel price risk
\n
\nThe Group is exposed to the risk of variations in fuel oil costs, which are affected
\nby the global political and economic environment. In 2023, fuel oil costs comprised
\n27% (2022: 45%) of the Group\u2019s total operating expenses (excluding cost of cargo
\nand delivery expenses \u2013 Product Services, charter hire expenses, depreciation, and
\namortisation).
\n
\n(ii) Currency risk
\n
\nThe Group\u2019s business operations are not exposed to significant foreign exchange
\nrisk as it has no significant regular transactions denominated in foreign currencies.
\n
\n(iii) Equity price risk
\n
\nThe Group is exposed to equity securities price risk arising from the investments
\nheld by the Group which are classified as equity financial assets, at FVPL. These
\nsecurities are unquoted. If prices for these equity securities increase/decrease by
\n20% with other variables including tax rate being held constant, the profit after tax
\nwill be higher/lower by approximately US$0.7 million (2022: US$0.7 million).
\n
\n(iv) Commodity price risk
\n
\nCommodity price risk results primarily from exposures to fluctuations in spot prices
\nand forward prices of LPG and LPG freight indexes due to the Group\u2019s LPG trading
\noperations. The Group holds positions to meet physical supply commitments to its
\ncustomers and to leverage on physical arbitrage opportunities between the key LPG
\nmarkets. The value of these positions is accounted for at fair value and are therefore
\nimpacted by changes in market prices. A large majority of price risks arising from
\nthe LPG trading activities are hedged to the corresponding commodity price
\nexposures.
\n
\nThe Group monitors the market risk arising from commodity price risk using Daily
\nValue at Risk (VaR) calculated at a 95 percent confidence level, which is a statistical
\nestimate of the potential decline in value of the Group\u2019s positions due to market
\nmovements.
\n\n\n(a) Market risk (continued)
\n
\n(v) Interest rate risk
\n
\nThe Group\u2019s income and operating cash flows are substantially independent of
\nchanges in market interest rates.
\n
\nThe Group\u2019s bank borrowings are at variable rates. The Group has entered into
\ninterest rate swaps to swap floating interest rates to fixed interest rates for certain
\nportions of the bank borrowings (note 16). If the US$ interest rates
\nincrease/decrease by 50 basis points (2022: 50 basis points) with all other
\nvariables including tax rate being held constant, the profit after tax will be
\nlower/higher by approximately US$0.2 million (2022 profit after tax will be
\nlower/higher by approximately US$0.2 million) as a result of higher/lower
\ninterest expense on these borrowings; the other comprehensive loss will be
\nlower/higher by approximately US$4.2 million (2022: other comprehensive loss
\nwill be lower/higher by approximately US$5.2 million).
\n
\nA fundamental reform of major interest rate benchmarks is being undertaken
\nglobally, including the replacement of some interbank offered rates (IBORs) with
\nalternative nearly risk-free rates (referred to as \u2018IBOR reform\u2019). The Group has
\nexposure to IBORs on its financial instruments that were reformed as part of these
\nmarket-wide initiatives. The Group\u2019s main IBOR exposure at 31 December 2022
\nwas indexed to US$ LIBOR. The alternative reference rate for the US$ LIBOR is the
\nSecured Overnight Financing Rate (SOFR). In 2023, the Group completed the
\nprocess of amending its financial instruments from US$ LIBOR to US$ SOFR.
\n
\nThe Group holds interest rate swaps for risk management purposes which are
\ndesignated in cash flow hedging relationships. The interest rate swaps have
\nfloating legs that are indexed to various IBORs. The Group\u2019s derivative instruments
\nare governed by contracts based on the International Swaps and Derivatives
\nAssociation (ISDA) master agreements.
\n
\nThe Group replaced its LIBOR interest rate derivatives used in cash flow hedging
\nrelationships with economically equivalent interest rate derivatives referencing
\nSOFR in 2023. Therefore, there is no longer uncertainty about when and how
\nreplacement may occur with respect to the relevant hedged items and hedging
\ninstruments. As a result, the Group no longer applies the Phase 1 Amendments
\nto IFRS 9 on Interest Rate Benchmark Reform to those hedging relationships.
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag714": {
"value": "\n(b) Credit risk
\n
\nCredit risk is diversified over a range of counterparties including several key charterers. The
\nGroup performs ongoing credit evaluation of its charterers and has policies in place to ensure
\nthat credit is extended only to charterers with appropriate credit histories or financial
\nresources. In this regard, the Group is of the opinion that the credit risk of counterparty
\ndefault is appropriately mitigated. In addition, although the trade and other receivables
\nconsist of a small number of customers, the Group has policies in place for the control and
\nmonitoring of the concentration of credit risk. The Group has implemented policies to ensure
\ncash is only deposited with internationally recognised financial institutions with good credit
\nratings.
\n
\nThe Group\u2018s credit risk is primarily attributable to trade and other receivables, finance lease
\nreceivables, amounts due from related parties and cash and cash equivalents. The Group
\nhas assessed the ECL as at 31 December 2023 and 31 December 2022 based on past events,
\ncurrent conditions and forecasts of future economic conditions:
\n
\n(i) General approach
\n
\n- bank deposits are not impaired and are mainly deposits with banks with
\ncredit-ratings assigned by international credit-rating agencies; and
\n
\n(ii) Simplified approach
\n
\n- trade receivables are neither past due nor impaired and are substantially
\nfrom companies with a good collection track record with the Group;
\n
\n- finance lease receivables are due from customers with good credit
\nstanding, and in the event of default, the Group would be entitled to
\nrepossess the vessels chartered; and
\n
\n- other receivables from related parties are not past due.
\n
\nBased on the assessment of the qualitative factors that are indicative of the risk of default,
\nthere have been no significant increases in the credit risk since the initial recognition of
\nthese financial assets, as such, the expected credit losses based on the 12-month ECLs has
\nbeen assessed to be insignificant.
\n
\nThere is no significant balance as at the balance sheet date that is past due as substantial
\nportions of the trade and other receivables represent accrued revenue for spot voyages that
\nare in progress, unbilled receivables from time charters and unbilled demurrage receivables
\nat the balance sheet date. The maximum exposure is represented by the carrying value of
\neach financial asset on the consolidated balance sheet before taking into account any
\ncollateral held.
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag716": {
"value": "\n(c) Liquidity risk
\n
\nPrudent liquidity risk management implies maintaining sufficient cash, the availability of
\nfunding through an adequate amount of committed credit facilities and the ability to close
\nout market positions. Due to the dynamic nature of the underlying businesses, the Group
\nmaintains sufficient cash for its daily operations via short-term cash deposit at banks and
\nhas access to unutilised portions of revolving facilities offered by financial institutions.
\n
\nThe table below analyses non-derivative financial liabilities of the Group into relevant
\nmaturity groupings based on the remaining period from the balance sheet date to the
\ncontractual maturity date on an undiscounted basis.
\n
\n
\n
\nLess than
\n1 year
\nBetween 1
\nand 2 years
\nBetween 2
\nand 5 years
\nOver 5 years
\n
\n
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\n
\nAt 31 December 2023
\n
\n
\n
\n
\n
\nTrade and other payables
\n261,254
\n-
\n-
\n-
\n
\nBank borrowings
\n118,800
\n61,554
\n164,471
\n718
\n
\nTrust receipts
\n84,263
\n-
\n-
\n-
\n
\nLease liabilities
\n84,662
\n42,263
\n34,784
\n6,103
\n
\n
\n548,979
\n103,817
\n199,255
\n6,821
\n
\n
\n
\n
\n
\n
\n
\nAt 31 December 2022
\n
\n
\n
\n
\n
\nTrade and other payables
\n211,062
\n-
\n-
\n-
\n
\nBank borrowings
\n79,684
\n77,964
\n325,360
\n27,134
\n
\nTrust receipts
\n53,138
\n-
\n-
\n-
\n
\nLease liabilities
\n127,825
\n45,676
\n54,869
\n13,664
\n
\n
\n471,709
\n123,640
\n380,229
\n40,798
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag718": {
"value": "\n\n(d) Capital risk
\n
\n\nThe Group\u2019s objectives when managing capital are to safeguard the Group\u2019s ability to
\ncontinue as a going concern and to maintain an optimal capital structure so as to maximise
\nshareholder value. In order to maintain or achieve an optimal capital structure, the Group
\nmay adjust the amount of dividend paid, return capital to shareholders, obtain new
\nborrowings or sell assets to reduce borrowings.
\n\n\n
\nThe Group monitors capital based on a book leverage ratio (defined as total borrowings to
\ntotal equity and borrowings). The Group pursues a policy aiming to achieve a target book
\nleverage ratio of below 60%. If the book leverage ratio is higher than 60%, the Group will
\nseek to return to a conservative financial level by disposing assets, deleveraging the balance
\nsheet; and/or increasing fixed income coverage within a reasonable period of time.
\n
\nThe Group\u2019s leverage ratio net of cash at 31 December 2023 is 21% (2022: 23%).
\n
\nThe Group is in compliance with all other externally imposed capital requirements for the
\nfinancial year ended 31 December 2023 and 31 December 2022.
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag713": {
"value": "\nThe Group\u2019s objectives when managing capital are to safeguard the Group\u2019s ability to
\ncontinue as a going concern and to maintain an optimal capital structure so as to maximise
\nshareholder value. In order to maintain or achieve an optimal capital structure, the Group
\nmay adjust the amount of dividend paid, return capital to shareholders, obtain new
\nborrowings or sell assets to reduce borrowings.
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag712": {
"value": "\n\n(e) Financial instruments by category
\n
\nThe aggregate carrying amounts of the Group\u2019s financial instruments are as follows:
\n
\n
\n
\n2023
\n2022
\n
\n
\nUS$\u2019000
\nUS$\u2019000
\n
\n
\n
\n
\n
\nEquity financial assets, at FVPL
\n3,271
\n3,271
\n
\nDerivative assets measured at fair value
\n48,085
\n47,280
\n
\nDerivative liabilities measured at fair value
\n(90,893)
\n(41,080)
\n
\nFinancial assets at amortised cost
\n
\n497,401
\n427,637
\n
\nFinancial liabilities at amortised cost
\n(663,609)
\n(677,292)
\n
\n\n(f) Estimation of fair value
\n
\nIFRS 13 established a fair value hierarchy that prioritises inputs used to measure fair value.
\nThe three levels of the fair value input hierarchy defined by IFRS 13 are as follows:
\n
\n(i) quoted prices (unadjusted) in active markets for identical assets or liabilities (Level
\n1);
\n(ii) inputs other than quoted prices included within Level 1 that are observable for
\nthe asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from
\nprices) (Level 2); and
\n(iii) inputs for the asset or liability that are not based on observable market data
\n(unobservable inputs) (Level 3).
\n
\n
\nLevel 1
\nLevel 2
\nLevel 3
\nTotal
\n
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\n
\n
\n
\n
\n
\n2023
\n
\n
\n
\n
\nAssets
\n
\n
\n
\n
\nEquity financial assets, at FVPL
\n-
\n-
\n3,271
\n3,271
\nDerivative financial instruments
\n-
\n48,085
\n-
\n48,085
\nTotal assets
\n-
\n48,085
\n3,271
\n51,356
\n
\n
\n
\n
\n
\nLiabilities
\n
\n
\n
\n
\nDerivative financial instruments
\n-
\n90,893
\n-
\n90,893
\nTotal liabilities
\n-
\n90,893
\n-
\n90,893
\n
\n
\n
\n
\n
\n2022
\n
\n
\n
\n
\nAssets
\n
\n
\n
\n
\nEquity financial assets, at FVPL
\n-
\n-
\n3,271
\n3,271
\nDerivative financial instruments
\n-
\n47,280
\n-
\n47,280
\nTotal assets
\n-
\n47,280
\n3,271
\n50,551
\n
\n
\n
\n
\n
\nLiabilities
\n
\n
\n
\n
\nDerivative financial instruments
\n-
\n41,080
\n-
\n41,080
\nTotal liabilities
\n-
\n41,080
\n-
\n41,080
\n\n\n\n\n\n\n(f) Estimation of fair value (continued)
\n
\nDerivative financial assets and liabilities
\n
\nThe Group\u2019s financial derivative instruments primarily relate to interest rate swaps, forward
\nfreight agreements, bunker swaps and commodity contracts (note 13) measured at fair
\nvalue.
\n
\nLevel 2 classifications primarily include exchange-traded futures including interest rate
\nswaps, forward freight agreements, bunker swaps and commodity contracts. The fair values
\nof interest rate swaps are calculated at the present value of estimated future cash flows
\nbased on observable yield curves. The fair values of forward freight agreements, bunker
\nswaps and commodity contracts measured at fair value are determined using forward
\ncommodity indices at the balance sheet date. Level 3 classifications primarily include
\nunlisted equity investment which was valued using Market approach based on Enterprise
\nValue to Revenue multiple of comparable companies.
\n
\n
\nNon-derivative non-current financial assets and liabilities
\n
\nThe carrying amount of non-derivative non-current financial assets and liabilities which bear
\nfloating interest rates are assumed to approximate their fair value because of the short
\nrepricing period. There are no non-current financial assets and liabilities which do not bear
\nfloating interest rates.
\n
\nNon-derivative current financial assets and liabilities
\n
\nThe carrying amounts of financial assets and liabilities with a maturity of less than one year
\nare assumed to approximate their fair value because of the short period to maturity.
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag719": {
"value": "\n(f) Estimation of fair value
\n
\nIFRS 13 established a fair value hierarchy that prioritises inputs used to measure fair value.
\nThe three levels of the fair value input hierarchy defined by IFRS 13 are as follows:
\n
\n(i) quoted prices (unadjusted) in active markets for identical assets or liabilities (Level
\n1);
\n(ii) inputs other than quoted prices included within Level 1 that are observable for
\nthe asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from
\nprices) (Level 2); and
\n(iii) inputs for the asset or liability that are not based on observable market data
\n(unobservable inputs) (Level 3).
\n
\n
\nLevel 1
\nLevel 2
\nLevel 3
\nTotal
\n
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\n
\n
\n
\n
\n
\n2023
\n
\n
\n
\n
\nAssets
\n
\n
\n
\n
\nEquity financial assets, at FVPL
\n-
\n-
\n3,271
\n3,271
\nDerivative financial instruments
\n-
\n48,085
\n-
\n48,085
\nTotal assets
\n-
\n48,085
\n3,271
\n51,356
\n
\n
\n
\n
\n
\nLiabilities
\n
\n
\n
\n
\nDerivative financial instruments
\n-
\n90,893
\n-
\n90,893
\nTotal liabilities
\n-
\n90,893
\n-
\n90,893
\n
\n
\n
\n
\n
\n2022
\n
\n
\n
\n
\nAssets
\n
\n
\n
\n
\nEquity financial assets, at FVPL
\n-
\n-
\n3,271
\n3,271
\nDerivative financial instruments
\n-
\n47,280
\n-
\n47,280
\nTotal assets
\n-
\n47,280
\n3,271
\n50,551
\n
\n
\n
\n
\n
\nLiabilities
\n
\n
\n
\n
\nDerivative financial instruments
\n-
\n41,080
\n-
\n41,080
\nTotal liabilities
\n-
\n41,080
\n-
\n41,080
\n\n\n(f) Estimation of fair value (continued)
\n
\nDerivative financial assets and liabilities
\n
\nThe Group\u2019s financial derivative instruments primarily relate to interest rate swaps, forward
\nfreight agreements, bunker swaps and commodity contracts (note 13) measured at fair
\nvalue.
\n
\nLevel 2 classifications primarily include exchange-traded futures including interest rate
\nswaps, forward freight agreements, bunker swaps and commodity contracts. The fair values
\nof interest rate swaps are calculated at the present value of estimated future cash flows
\nbased on observable yield curves. The fair values of forward freight agreements, bunker
\nswaps and commodity contracts measured at fair value are determined using forward
\ncommodity indices at the balance sheet date. Level 3 classifications primarily include
\nunlisted equity investment which was valued using Market approach based on Enterprise
\nValue to Revenue multiple of comparable companies.
\n
\n
\nNon-derivative non-current financial assets and liabilities
\n
\nThe carrying amount of non-derivative non-current financial assets and liabilities which bear
\nfloating interest rates are assumed to approximate their fair value because of the short
\nrepricing period. There are no non-current financial assets and liabilities which do not bear
\nfloating interest rates.
\n
\nNon-derivative current financial assets and liabilities
\n
\nThe carrying amounts of financial assets and liabilities with a maturity of less than one year
\nare assumed to approximate their fair value because of the short period to maturity.
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag768": {
"value": "\n22. Segment information
\n
\nThe executive management team (\u201cEMT\u201d) is the Group\u2019s chief operating decision-maker. The Group
\nidentifies segments on the basis of those components of the Group that the EMT regularly reviews. The
\nGroup considers the business from each individual business segment perspective which comprise the
\nShipping and Product Services segments.
\n
\nThe reported measures of segment performance is gross profit, which the EMT uses to assess the
\nperformance of the operating segments. For the Shipping segment, gross profit is reflected as TCE
\nincome. Operating segment disclosures are consistent with the information reviewed by the
\nManagement.
\n
\nGeographical information
\n
\nNon-current assets comprise mainly vessels, operating on an international platform with individual
\nvessels calling at various ports across the globe. The Group does not consider the domicile of its
\ncustomers as a relevant decision making guideline and hence does not consider it meaningful to
\nallocate vessels and revenue to specific geographical locations.
\n
\nSegment performance is presented below:
\n
\nShipping
\nProduct
\nServices
\nInter-
\nsegment
\nelimination
\nTotal
\n
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\n2023
\n
\n
\n
\n
\n
\n
\n
\n
\n
\nRevenue from spot voyages
\n1,059,024
\n-
\n-
\n1,059,024
\nInter-segment revenue
\n175,528
\n-
\n(175,528)
\n-
\nVoyage expenses
\n(509,340)
\n-
\n-
\n(509,340)
\nInter-segment expense
\n(112,211)
\n-
\n112,211
\n-
\nNet income from spot voyages
\n613,001
\n-
\n(63,317)
\n549,684
\nRevenue from time charter voyages
\n184,494
\n-
\n(18,998)
\n165,496
\nTCE income \u2013 Shipping
\n1
\n
\n797,495
\n-
\n(82,315)
\n715,180
\n
\n
\n
\n
\n
\nRevenue from Product Services
\n-
\n1,722,820
\n-
\n1,722,820
\nInter-segment revenue
\n-
\n112,211
\n(112,211)
\n-
\nCost of cargo and delivery expenses
\n-
\n(1,547,059)
\n-
\n(1,547,059)
\nInter-segment expense
\n-
\n(194,526)
\n194,526
\n-
\nDepreciation
\n-
\n(67,609)
\n-
\n(67,609)
\nGross profit \u2013 Product Services
\n2
\n
\n-
\n25,837
\n82,315
\n108,152
\n
\n
\n
\n
\n
\nSegment results
\n797,495
\n25,837
\n-
\n823,332
\n
\n
\n
\n
\n
\nDepreciation
\n(149,512)
\n-
\n
\n
\nAmortisation
\n(699)
\n(63)
\n
\n
\nLoss on derecognition of right-of-use
\n assets (vessels)
\n(961)
\n-
\n
\n
\nGain on disposal of assets
\n42,374
\n-
\n
\n
\n
\n
\n
\n
\n
\n
\n1
\n
\n
\n\u201cTCE income\u201d denotes \u201ctime charter equivalent income\u201d which represents revenue from time
\ncharters and voyage charters less voyage expenses comprising primarily fuel oil, port charges
\nand commission.
\n
\n2
\n Gross profit from Product Services represents the net trading results which comprise revenue
\n and cost of LPG cargo, derivative gains and losses, and other trading attributable costs,
\n including depreciation from Product Services\u2019 leased in vessels
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n22. Segment information (continued)
\n
\n
\nShipping
\nProduct
\nServices
\nInter-
\nsegment
\nelimination
\nTotal
\n
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\n2022
\n
\n
\n
\n
\n
\n
\n
\n
\n
\nRevenue from spot voyages
\n699,028
\n-
\n-
\n699,028
\nInter-segment revenue
\n87,328
\n-
\n(87,328)
\n-
\nVoyage expenses
\n(350,016)
\n-
\n-
\n(350,016)
\nInter-segment expense
\n(2,983)
\n-
\n2,983
\n-
\nNet income from spot voyages
\n433,357
\n-
\n(84,345)
\n349,012
\nRevenue from time charter voyages
\n134,304
\n-
\n-
\n134,304
\nTCE income \u2013 Shipping
\n1
\n
\n567,661
\n-
\n(84,345)
\n483,316
\n
\n
\n
\n
\n
\nRevenue from Product Services
\n-
\n724,792
\n-
\n724,792
\nInter-segment revenue
\n-
\n2,983
\n(2,983)
\n-
\nCost of cargo and delivery expenses
\n-
\n(640,554)
\n-
\n(640,554)
\nInter-segment expense
\n-
\n(87,328)
\n87,328
\n-
\nDepreciation
\n-
\n(3,414)
\n-
\n(3,414)
\nGross (loss)/profit \u2013 Product Services
\n2
\n
\n-
\n(3,521)
\n84,345
\n80,824
\n
\n
\n
\n
\n
\nSegment results
\n567,661
\n(3,521)
\n-
\n564,140
\n
\n
\n
\n
\n
\nDepreciation
\n(155,401)
\n-
\n
\n
\nAmortisation
\n(610)
\n-
\n
\n
\nWrite-back of impairment
\n1,470
\n-
\n
\n
\nGain on disposal of assets
\n21,110
\n-
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n1
\n \u201cTCE income\u201d denotes \u201ctime charter equivalent income\u201d which represents revenue from time
\ncharters and voyage charters less voyage expenses comprising primarily fuel oil, port charges
\nand commission.
\n
\n2
\n Gross profit from Product Services represents the net trading results which comprise revenue and
\n cost of LPG cargo, derivative gains and losses, and other trading attributable costs, including
\n depreciation from Product Services\u2019 leased in vessels
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n22.
\nSegment information (continued)
\n(a)
\n Reconciliation of segment results:
\n2023
\n2022
\nUS$\u2019000
\nUS$\u2019000
\nTotal segment results for reportable segments
\n823,332 564,140
\nVes
\nsel operating expenses
\n(
\n82,192
\n)
\n
\n(
\n93,428
\n)
\n
\nTime charter contracts (non-lease components)
\n(20,350) (19,506)
\nGeneral and administrative expenses
\n(56,773) (31,916)
\nCharter hire expenses
\n(30,712) (16,427)
\nFinance lease income
\n278 585
\nOther operating income - net
\n(993
\n) 815
\nDepreciation \u2013 Shipping segment
\n(149,512) (
\n155,401)
\nAmortisa
\ntion
\n(762
\n) (610)
\nWr
\nite-back of impairment charge
\n- 1,470
\nGain on disposal of assets
\n42,374
\n21,110
\nLoss on derecognition of right-of-use assets (vessels) (961
\n) -
\nFinance expenses - net
\n(19,765) (
\n31,184)
\nIncome tax expense
\n(10,965) (1
\n,071)
\nProfit after tax
\n49
\n2,999 238,577
\n(b)
\n Customer concentration
\nRevenues from external customers are derived mainly from spot voyages, time charter voyage
\nand sale of LPG cargo. Revenues from one customer of the Product Services segment
\nrepresented approximately US$306 million (2022: US$175 million) of the Group\u2019s total
\nrevenues.
\n
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag754": {
"value": "\n23. Dividends paid
\n
\n
\n
\n2023
\n2022
\n
\n
\nUS$\u2019000
\nUS$\u2019000
\n
\n
\n
\n
\n
\nFinal dividend paid in respect of FY 2022 of US$0.52
\n(2022: in respect of FY 2021 of US$0.18) per share
\n68,731
\n24,182
\n
\nInterim dividend paid in respect of Q1 2023 of US$0.95
\n(2022: in respect of Q1 2022 of US$0.31) per share
\n125,734
\n42,072
\n
\nInterim dividend paid in respect of Q2 2023 of US$0.81
\n(2022: in respect of Q2 2022 of US$0.20) per share
\n106,127
\n26,528
\n
\nInterim dividend paid in respect of Q3 2023 of US$0.80
\n(2022: in respect of Q3 2022 of US$0.25) per share
\n104,901
\n33,923
\n
\n
\n405,493
\n126,705
\n
\nThe Board has declared a final cash dividend of US$0.90 per share for 2023, amounting to US$118.0
\nmillion. Together with the interim dividend paid for Q1 2023 of US$0.95 per share, Q2 2023 of US$0.81
\nper share and Q3 2023 of US$0.80 per share, the total dividend payout for FY 2023 will amount to
\nUS$3.46 per share or US$454.8 million. The shares will be traded ex-dividend on and after 5 March
\n2024. The dividend will be payable on or about 22 March 2024 to shareholders of record as at 6 March
\n2024.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag756": {
"value": "0.9",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD/xbrli:shares"
}
},
"Tag766": {
"value": "118000000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD"
}
},
"Tag763": {
"value": "0.95",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2023-04-01T00:00:00",
"unit": "iso4217:USD/xbrli:shares"
}
},
"Tag755": {
"value": "0.81",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2023-07-01T00:00:00",
"unit": "iso4217:USD/xbrli:shares"
}
},
"Tag767": {
"value": "0.8",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-07-01T00:00:00/2023-10-01T00:00:00",
"unit": "iso4217:USD/xbrli:shares"
}
},
"Tag762": {
"value": "3.46",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:USD/xbrli:shares"
}
},
"Tag760": {
"value": "\n24. Business combinations
\n
\nFY2022
\n
\nThe Group acquired 85.0% equity interest in Vilma Oil (\u201cVilma\u201d)\u2019s LPG trading operations resulting in
\nthe Group obtaining control of the LPG trading operations. From 30 November 2022, the Group
\naccounted for Vilma\u2019s LPG trading operations as its subsidiary.
\n
\nThe principal activity of Vilma\u2019s LPG trading operations is that of LPG trading operations. As a result of
\nthe acquisition, the Group is expected to increase its market presence in LPG trading market.
\n
\nDetails of the consideration paid, the assets acquired and liabilities assumed, the non-controlling
\ninterest recognised and the effects on the cash flows of the Group, at the acquisition date, were as
\nfollows. These were determined on a provisional basis as at 31 December 2022 and were finalized as
\nat 31 December 2023 with no significant adjustments required.
\n
\n(a) Details of the acquisition
\n
\n
\n
\nUS$\u2019000
\n
\n
\n
\n
\nPurchase consideration
\n53,438
\n
\nNon-controlling interest
\n1
\n
\n10,327
\n
\nLess: Fair value of identifiable net assets acquired
\n(63,765)
\n
\nGoodwill
\n-
\n
\n1
\n Non-controlling interest was measured based on their proportionate share of interest in the
\nfair value of identifiable net assets acquired.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n24. Business combinations (continued)
\n
\n(b) Effect on cash flows of the Group
\n
\n
\n
\nUS$\u2019000
\n
\n
\n
\n
\nCash paid
\n51,138
\n
\nLess: cash and cash equivalents in subsidiary acquired net of restricted cash
\n
\n
\n(2,550)
\n
\nCash outflow on acquisition
\n48,588
\n
\n
\n(c) Identifiable assets acquired and liabilities assumed
\n
\n
\n
\nUS$\u2019000
\n
\n
\nCash and cash equivalents
\n61,464
\n
\nRight-of-use assets (vessels)
\n123,336
\n
\nDerivatives financial instruments
\n683
\n
\nDerivatives financial instruments (commodity contracts)
\n16,303
\n
\nInventories
\n30,138
\n
\nTrade and other receivables
\n150,812
\n
\nDeferred tax assets
\n5,919
\n
\nOther assets
\n94
\n
\nTotal assets
\n388,749
\n
\n
\n
\n
\nTrade and other payables
\n(94,987)
\n
\nBorrowings
\n(99,618)
\n
\nLease liabilities
\n(90,463)
\n
\nDerivative financial instruments
\n(39,850)
\n
\nCurrent income tax
\n(66)
\n
\nTotal liabilities
\n(324,984)
\n
\n
\n
\n
\nTotal identifiable net assets
\n63,765
\n
\n
\n
\n
\nLess: Non-controlling interest
\n(10,327)
\n
\n
\n53,438
\n
\nCash and cash equivalents comprise mainly margin cash held with brokers amounting to
\nUS$58,914,000 which is deemed as restricted. Net of restricted cash, cash and cash equivalents
\nacquired amounted to US$2,550,000.
\n
\nRight-of-use assets (vessels) comprise the contractual lease payments for the remaining lease
\nterm, recalculated on the date of acquisition plus the fair value uplift for those identified as
\nfavorable lease contracts. The fair value determined is a Level 2 fair value measurement using
\nobservable market prices obtained from exchanges, and derived based on the comparison of
\nforward freight rates against actual freight rates.
\n
\nDerivatives financial instruments comprise exchange traded futures and swaps which are
\nrecognised at fair value, derived using exchange traded price indexes.
\n
\nDerivative financial instruments (commodity contracts) is a Level 2 fair value measurement
\nusing observable market prices obtained from exchanges, or traded reference indices adjusted
\nfor relevant location differentials. These were recognised at fair value on the date of acquisition,
\nderived based on forward commodity rates.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n24. Business combinations (continued)
\n
\n(c) Identifiable assets acquired and liabilities assumed (continued)
\n
\nSome provisional amounts have been revised based on subsequently available documentation
\ncompared to the amounts in the previously issued 2022 consolidated financial statements of
\nthe Group. The revisions relate primarily to the net presentation of derivative balances and cash
\nbalances held with brokers within Trade and other payables and Derivative financial instruments.
\nThe effects of these revisions are reflected retrospectively in the consolidated balance sheet as
\nat 31 December 2022, and the consolidated statement of cash flows for the financial year ended
\n31 December 2022.
\n
\nThe carrying amounts of borrowings approximate their fair values because they are short-term
\nin nature. The carrying amounts of trade and other receivables, trade and other payables
\napproximate their fair value due to the short-term nature of these balances and are expected
\nto be collectible or paid in full at the date of acquisition.
\n
\nFor the one month ended 31 December 2022, Vilma LPG trading operations contributed revenue
\nof US$217.0 million and a net loss of US$3.7 million to the Group\u2019s results. If the acquisition had
\noccurred on 1 January 2022, Management estimates that the consolidated revenue would have
\nbeen higher by approximately US$1,825.0 million and consolidated profit for the period would
\nhave been lower by approximately US$2.5 million.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag758": {
"value": "\n
\n\n25. Investment in subsidiaries with material non-controlling interests
\n
\nIn January 2022 and May 2022, an external investor subscribed for US$50 million and US$30 million of
\nnew shares in BW LPG India Pte. Ltd. (\u201cBW India\u201d), representing 31.9% and 9.2% equity interest
\nrespectively. Following these transactions, the Group\u2019s ownership percentage in BW India was diluted
\nfrom 88.4% to 52.4%. This change in ownership interest does not result in a change of control and is
\nconsidered an equity transaction which resulted in an increase in non-controlling interest of US$84.3
\nmillion and a decrease in equity attributable to shareholders of the Group of US$4.3 million. The effect
\nof changes in the ownership interest of BW India on the equity attributable to shareholders of the
\nGroup has been reflected in the consolidated statement of changes in equity.
\n
\nIn November 2022, the Group\u2019s subsidiary, BW LPG Product Services Pte. Ltd. (\u201cBW Product Services\u201d),
\ncompleted the acquisition of Vilma\u2019s LPG trading operations. From 30 November 2022, the Group
\naccounted for Vilma\u2019s LPG\u2019s trading operations as its subsidiary.
\n
\nSet out below are the summarised financial information for BW LPG India Pte. Ltd. (\u201cBW India\u201d) and
\nBW LPG Product Services Pte. Ltd. (\u201cBW Product Services\u201d), that has non-controlling interests that are
\nmaterial to the Group. These are presented before inter-company eliminations.
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n25. Investment in subsidiaries with material non-controlling interests (continued)
\n
\nSummarised balance sheet:
\n
\n
\nBW India
\nBW Product Services
\n
\n2023
\n2022
\n2023
\n2022
\n
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\n
\n
\n
\n
\n
\nAssets
\n
\n
\n
\n
\nCurrent assets
\n27,935
\n36,874
\n431,420
\n329,485
\nIncludes
\n
\n
\n
\n
\nCash and cash equivalents
\n15,882
\n12,216
\n77,980
\n77,829
\nNon-current assets
\n347,933
\n337,868
\n75,727
\n120,085
\n
\n
\n
\n
\n
\nLiabilities
\n
\n
\n
\n
\nCurrent liabilities
\n33,901
\n33,861
\n402,789
\n326,246
\nIncludes
\n
\n
\n
\n
\nBorrowings
\n27,929
\n27,957
\n138,380
\n110,260
\nNon-current liabilities (Borrowings)
\n112,473
\n139,007
\n40,815
\n62,231
\n
\n
\n
\n
\n
\nNet assets
\n229,494
\n201,874
\n63,543
\n61,093
\n
\nSummarised statement of comprehensive income:
\n
\n
\nBW India
\nBW Product Services
\n
\n2023
\n2022
\n2023
\n2022
\n
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\n
\n
\n
\n
\n
\nTCE income
\n118,999
\n92,561
\n-
\n-
\nRevenue \u2013 Product Services
\n-
\n-
\n1,835,031
\n727,775
\nCost of cargo and delivery expenses
\n-
\n-
\n(1,741,585)
\n(727,882)
\nGain on disposal of assets held-
\n for-sale
\n-
\n-
\n
\n-
\n
\n-
\nVessel operating expense
\n(21,503)
\n(22,885)
\n-
\n-
\nDepreciation and amortisation
\n(33,950)
\n(32,154)
\n(67,609)
\n(3,414)
\nFinance expense
\n(9,510)
\n(7,453)
\n(4,426)
\n(1,755)
\nOther expenses
\n(6,045)
\n(2,004)
\n(20,033)
\n3,139
\nNet profit/(loss) after tax
\n47,991
\n28,065
\n1,378
\n(2,137)
\n
\n
\n
\n
\n
\nOther comprehensive income
\n (currency translation effects)
\n416
\n2,961
\n1,918
\n(895)
\n
\n
\n
\n
\n
\nTotal comprehensive income/(loss)
\n48,407
\n31,026
\n3,296
\n(3,032)
\n
\n
\n
\n
\n
\nTotal comprehensive income/(loss) allocated
\n to non-controlling interests
\n23,716
\n12,701
\n480
\n(1,317)
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n26. Listing of companies in the Group
\n
\n
\nName of companies
\n
\nPrincipal
\nactivities
\nCountry of
\nincorporation
\nEffective
\nequity
\nholding
\n2023
\nEffective
\nequity
\nholding
\n2022
\n
\n
\n
\n
\n
\n
\n
\n
\n(i)
\n
\nSubsidiaries held by the Company
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\nBW LPG Holding Pte. Ltd.
\n(a)
\nInvestment
\nholding
\nSingapore
\n100%
\n100%
\n
\nBW LPG Product Services Limited
\n(b)
\n
\nInvestment
\nholding
\nBermuda
\n-
\n
\n100%
\n
\n
\n
\n
\n
\n
\n
\n
\n(ii) Subsidiaries held by BW LPG Holding
\nPte. Ltd.
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\nBW LPG Technologies Pte. Ltd.
\n
\nInvestment
\nholding
\nSingapore
\n100%
\n100%
\n
\nBW LPG Investments Limited
\n(b)
\nInvestment
\nholding
\nBermuda
\n-
\n100%
\n
\nBW LPG LLC
\n
\nManagement
\nUnited States
\n100%
\n100%
\n
\nBW Gas LPG Chartering Pte. Ltd
\n
\nChartering
\nSingapore
\n100%
\n100%
\n
\nBW LPG Pool Pte. Ltd.
\n
\nChartering
\nSingapore
\n100%
\n100%
\n
\nBW Constellation I Pte. Ltd.
\n
\nShip owning
\nSingapore
\n100%
\n100%
\n
\nBW Constellation II Pte. Ltd.
\n
\nShip owning
\nSingapore
\n100%
\n100%
\n
\nBW Seoul Pte. Ltd.
\n
\nShip owning
\nSingapore
\n100%
\n100%
\n
\nBW Okpo Pte. Ltd.
\n
\nShip owning
\nSingapore
\n100%
\n100%
\n
\nBW VLGC Pte. Ltd
\n
\nShip owning
\nSingapore
\n100%
\n100%
\n
\nBW LPG Partners Pte Ltd
\n
\nDormant
\nSingapore
\n100%
\n100%
\n
\nLPG Kenya Pte. Ltd.
\n
\nInvestment
\nholding
\nSingapore
\n100%
\n100%
\n
\nBW LPG India Pte. Ltd.
\n
\nManagement
\nSingapore
\n52%
\n52%
\n
\nAurora LPG Holding AS
\n
\nManagement
\nNorway
\n100%
\n100%
\n
\nBW LPG AS
\n
\nManagement
\nNorway
\n100%
\n100%
\n
\nBW LPG Product Services Pte. Ltd.
\n
\nLPG Trading
\nSingapore
\n85%
\n85%
\n
\n
\n
\n
\n
\n
\n
\n
\n(iii) Subsidiaries held by BW LPG Product
\nServices Pte. Ltd.
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\nBW LPG Product Services S.L. (formerly
\nknown as Vilma Oil Trading, S.L.)
\n
\n
\nLPG Trading
\n
\nSpain
\n
\n85%
\n
\n85%
\n
\nVilma Oil Singapore Pte. Ltd.
\n
\nLPG Trading
\nSingapore
\n85%
\n85%
\n
\nBW LPG Product Services (Norway) AS
\n(c)
\nManagement
\nNorway
\n85%
\n-
\n
\nBW LPG Product Services USA LLC
\n(c)
\nLPG Trading
\nUnited States
\n85%
\n-
\n
\n\n\n\n\n\n\n\n\n\n\n26. Listing of companies in the Group (continued)
\n
\n
\nName of companies
\n
\nPrincipal
\nactivities
\nCountry of
\nincorporation
\nEffective
\nequity
\nholding
\n2023
\nEffective
\nequity
\nholding
\n2022
\n
\n
\n
\n
\n
\n
\n
\n
\n(iv) Subsidiary held by BW LPG AS
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\nBW LPG Fleet Management AS
\n(c)
\nManagement
\nNorway
\n100%
\n-
\n
\n
\n
\n
\n
\n
\n
\n
\n(v) Subsidiary held by BW LPG India Pte. Ltd.
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\nBW Global United LPG India Private
\nLimited
\n
\n
\nShip owning
\nIndia
\n52%
\n52%
\n
\n
\n
\n
\n
\n
\n
\n
\n(vi) Joint venture held by BW VLGC Pte. Ltd.
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\nBW Confidence Enterprise Private
\nLimited
\n(c)
\nLPG
\nwholesaler
\nIndia
\n50%
\n-
\n
\n
\n
\n
\n
\n
\n
\n
\n(a) \u201cBW LPG Holding Pte. Ltd\u201d was formerly known as \u201cBW LPG Holding Limited\u201d, which re-domiciled
\nfrom Bermuda to Singapore. During the financial year, there was an amalgamation between
\n\u201cBW LPG Pte. Ltd. and BW LPG Holding Pte. Ltd.\u201d, following the amalgamation, the surviving
\ncompany is known as BW LPG Holding Pte. Ltd.
\n(b) Companies were liquidated during the financial year
\n(c) Companies were newly incorporated during the financial year
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag757": {
"value": "\n25. Investment in subsidiaries with material non-controlling interests
\n
\nIn January 2022 and May 2022, an external investor subscribed for US$50 million and US$30 million of
\nnew shares in BW LPG India Pte. Ltd. (\u201cBW India\u201d), representing 31.9% and 9.2% equity interest
\nrespectively. Following these transactions, the Group\u2019s ownership percentage in BW India was diluted
\nfrom 88.4% to 52.4%. This change in ownership interest does not result in a change of control and is
\nconsidered an equity transaction which resulted in an increase in non-controlling interest of US$84.3
\nmillion and a decrease in equity attributable to shareholders of the Group of US$4.3 million. The effect
\nof changes in the ownership interest of BW India on the equity attributable to shareholders of the
\nGroup has been reflected in the consolidated statement of changes in equity.
\n
\nIn November 2022, the Group\u2019s subsidiary, BW LPG Product Services Pte. Ltd. (\u201cBW Product Services\u201d),
\ncompleted the acquisition of Vilma\u2019s LPG trading operations. From 30 November 2022, the Group
\naccounted for Vilma\u2019s LPG\u2019s trading operations as its subsidiary.
\n
\nSet out below are the summarised financial information for BW LPG India Pte. Ltd. (\u201cBW India\u201d) and
\nBW LPG Product Services Pte. Ltd. (\u201cBW Product Services\u201d), that has non-controlling interests that are
\nmaterial to the Group. These are presented before inter-company eliminations.
\n
\n\n\n\n\n\n\n\n\n\n\n25. Investment in subsidiaries with material non-controlling interests (continued)
\n
\nSummarised balance sheet:
\n
\n
\nBW India
\nBW Product Services
\n
\n2023
\n2022
\n2023
\n2022
\n
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\n
\n
\n
\n
\n
\nAssets
\n
\n
\n
\n
\nCurrent assets
\n27,935
\n36,874
\n431,420
\n329,485
\nIncludes
\n
\n
\n
\n
\nCash and cash equivalents
\n15,882
\n12,216
\n77,980
\n77,829
\nNon-current assets
\n347,933
\n337,868
\n75,727
\n120,085
\n
\n
\n
\n
\n
\nLiabilities
\n
\n
\n
\n
\nCurrent liabilities
\n33,901
\n33,861
\n402,789
\n326,246
\nIncludes
\n
\n
\n
\n
\nBorrowings
\n27,929
\n27,957
\n138,380
\n110,260
\nNon-current liabilities (Borrowings)
\n112,473
\n139,007
\n40,815
\n62,231
\n
\n
\n
\n
\n
\nNet assets
\n229,494
\n201,874
\n63,543
\n61,093
\n
\nSummarised statement of comprehensive income:
\n
\n
\nBW India
\nBW Product Services
\n
\n2023
\n2022
\n2023
\n2022
\n
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\n
\n
\n
\n
\n
\nTCE income
\n118,999
\n92,561
\n-
\n-
\nRevenue \u2013 Product Services
\n-
\n-
\n1,835,031
\n727,775
\nCost of cargo and delivery expenses
\n-
\n-
\n(1,741,585)
\n(727,882)
\nGain on disposal of assets held-
\n for-sale
\n-
\n-
\n
\n-
\n
\n-
\nVessel operating expense
\n(21,503)
\n(22,885)
\n-
\n-
\nDepreciation and amortisation
\n(33,950)
\n(32,154)
\n(67,609)
\n(3,414)
\nFinance expense
\n(9,510)
\n(7,453)
\n(4,426)
\n(1,755)
\nOther expenses
\n(6,045)
\n(2,004)
\n(20,033)
\n3,139
\nNet profit/(loss) after tax
\n47,991
\n28,065
\n1,378
\n(2,137)
\n
\n
\n
\n
\n
\nOther comprehensive income
\n (currency translation effects)
\n416
\n2,961
\n1,918
\n(895)
\n
\n
\n
\n
\n
\nTotal comprehensive income/(loss)
\n48,407
\n31,026
\n3,296
\n(3,032)
\n
\n
\n
\n
\n
\nTotal comprehensive income/(loss) allocated
\n to non-controlling interests
\n23,716
\n12,701
\n480
\n(1,317)
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag765": {
"value": "\n
\n\n26. Listing of companies in the Group
\n
\n
\nName of companies
\n
\nPrincipal
\nactivities
\nCountry of
\nincorporation
\nEffective
\nequity
\nholding
\n2023
\nEffective
\nequity
\nholding
\n2022
\n
\n
\n
\n
\n
\n
\n
\n
\n(i)
\n
\nSubsidiaries held by the Company
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\nBW LPG Holding Pte. Ltd.
\n(a)
\nInvestment
\nholding
\nSingapore
\n100%
\n100%
\n
\nBW LPG Product Services Limited
\n(b)
\n
\nInvestment
\nholding
\nBermuda
\n-
\n
\n100%
\n
\n
\n
\n
\n
\n
\n
\n
\n(ii) Subsidiaries held by BW LPG Holding
\nPte. Ltd.
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\nBW LPG Technologies Pte. Ltd.
\n
\nInvestment
\nholding
\nSingapore
\n100%
\n100%
\n
\nBW LPG Investments Limited
\n(b)
\nInvestment
\nholding
\nBermuda
\n-
\n100%
\n
\nBW LPG LLC
\n
\nManagement
\nUnited States
\n100%
\n100%
\n
\nBW Gas LPG Chartering Pte. Ltd
\n
\nChartering
\nSingapore
\n100%
\n100%
\n
\nBW LPG Pool Pte. Ltd.
\n
\nChartering
\nSingapore
\n100%
\n100%
\n
\nBW Constellation I Pte. Ltd.
\n
\nShip owning
\nSingapore
\n100%
\n100%
\n
\nBW Constellation II Pte. Ltd.
\n
\nShip owning
\nSingapore
\n100%
\n100%
\n
\nBW Seoul Pte. Ltd.
\n
\nShip owning
\nSingapore
\n100%
\n100%
\n
\nBW Okpo Pte. Ltd.
\n
\nShip owning
\nSingapore
\n100%
\n100%
\n
\nBW VLGC Pte. Ltd
\n
\nShip owning
\nSingapore
\n100%
\n100%
\n
\nBW LPG Partners Pte Ltd
\n
\nDormant
\nSingapore
\n100%
\n100%
\n
\nLPG Kenya Pte. Ltd.
\n
\nInvestment
\nholding
\nSingapore
\n100%
\n100%
\n
\nBW LPG India Pte. Ltd.
\n
\nManagement
\nSingapore
\n52%
\n52%
\n
\nAurora LPG Holding AS
\n
\nManagement
\nNorway
\n100%
\n100%
\n
\nBW LPG AS
\n
\nManagement
\nNorway
\n100%
\n100%
\n
\nBW LPG Product Services Pte. Ltd.
\n
\nLPG Trading
\nSingapore
\n85%
\n85%
\n
\n
\n
\n
\n
\n
\n
\n
\n(iii) Subsidiaries held by BW LPG Product
\nServices Pte. Ltd.
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\nBW LPG Product Services S.L. (formerly
\nknown as Vilma Oil Trading, S.L.)
\n
\n
\nLPG Trading
\n
\nSpain
\n
\n85%
\n
\n85%
\n
\nVilma Oil Singapore Pte. Ltd.
\n
\nLPG Trading
\nSingapore
\n85%
\n85%
\n
\nBW LPG Product Services (Norway) AS
\n(c)
\nManagement
\nNorway
\n85%
\n-
\n
\nBW LPG Product Services USA LLC
\n(c)
\nLPG Trading
\nUnited States
\n85%
\n-
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n26. Listing of companies in the Group (continued)
\n
\n
\nName of companies
\n
\nPrincipal
\nactivities
\nCountry of
\nincorporation
\nEffective
\nequity
\nholding
\n2023
\nEffective
\nequity
\nholding
\n2022
\n
\n
\n
\n
\n
\n
\n
\n
\n(iv) Subsidiary held by BW LPG AS
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\nBW LPG Fleet Management AS
\n(c)
\nManagement
\nNorway
\n100%
\n-
\n
\n
\n
\n
\n
\n
\n
\n
\n(v) Subsidiary held by BW LPG India Pte. Ltd.
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\nBW Global United LPG India Private
\nLimited
\n
\n
\nShip owning
\nIndia
\n52%
\n52%
\n
\n
\n
\n
\n
\n
\n
\n
\n(vi) Joint venture held by BW VLGC Pte. Ltd.
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\nBW Confidence Enterprise Private
\nLimited
\n(c)
\nLPG
\nwholesaler
\nIndia
\n50%
\n-
\n
\n
\n
\n
\n
\n
\n
\n
\n(a) \u201cBW LPG Holding Pte. Ltd\u201d was formerly known as \u201cBW LPG Holding Limited\u201d, which re-domiciled
\nfrom Bermuda to Singapore. During the financial year, there was an amalgamation between
\n\u201cBW LPG Pte. Ltd. and BW LPG Holding Pte. Ltd.\u201d, following the amalgamation, the surviving
\ncompany is known as BW LPG Holding Pte. Ltd.
\n(b) Companies were liquidated during the financial year
\n(c) Companies were newly incorporated during the financial year
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag759": {
"value": "\n27. Subsequent events
\n
\nCompleted the investment of US$30 million in Confidence Petroleum India Limited (\u201cConfidence\u201d)
\nthrough a preferential allotment of equity shares in February 2024. The shares constitute 8.5% of the
\nissued and paid-up share capital of Confidence on a fully diluted basis.
\n
\nConcluded the sale of one VLGC in October 2023, which was delivered for further trading in February
\n2024. The sale generated liquidity of US$64.7 million and a net gain of US$20.4 million.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag761": {
"value": "\n
\n\n28. Comparative information
\nThe Group identified and corrected certain immaterial errors with respect to the comparative
\ninformation for the year ended 31 December 2022. The identified errors were with respect to the
\ndetermination of functional currency with respect to a subsidiary, remeasurement of leases, and the
\ndetermination of transfer of control for certain revenue transactions. Management has evaluated the
\nmateriality of the errors from quantitative and qualitative perspectives and concluded that the errors
\nwere immaterial to the Group\u2019s 2022 previously issued audited financial statements, as they were not
\nquantitatively significant, and did not materially impact financial metrics that the Group\u2019s management
\nprimarily focused on in evaluating the performance of the Group. Consequently, the Group has
\ncorrected these immaterial errors by revising the comparative information for the year ended 31
\nDecember 2022 presented herein.
\nThe tables below present the effect of the adjustments as of and for the period ended 31 December
\n2022. These adjustments exclude those related to revisions of the Vilma purchase price allocation (note
\n25 (c)). The effect of the immaterial correction of errors in our previously issued consolidated financial
\nstatements as of 31 December 2022 and for the year then ended is as follows, and all applicable note
\ndisclosures have been updated to reflected the corrections described above.
\n
\n31 December 2022
\n
\nAs reported
\nAdjustment
\nAs adjusted
\n
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\nConsolidated statement of comprehensive income
\n
\n
\n
\nRevenue - Product Services
\n730,231
\n(5,439)
\n724,792
\nCost of goods sold - Product Services
\n(645,993)
\n5,439
\n(640,554)
\n
\n
\n
\n
\nConsolidated statements of financial position
\n
\n
\n
\nTrade and other receivables
\n203,179
\n(5,586)
\n197,593
\nDerivative financial instruments - current asset
\n89,346
\n7,120
\n96,466
\nInventories
\n113,945
\n21,987
\n135,932
\nTotal current assets
\n740,603
\n23,521
\n764,124
\n
\n
\n
\n
\nVessels and drydocking
\n1,484,489
\n35,683
\n1,520,172
\nRight-of-use assets (vessels)
\n264,666
\n(15,189)
\n249,477
\nTotal non-current assets
\n1,799,911
\n20,494
\n1,820,405
\n
\n
\n
\n
\nTrade and other payables
\n223,923
\n14,071
\n237,994
\nDerivative financial instruments - current liability
\n33,006
\n7,665
\n40,671
\nLease liabilities
\n136,391
\n(15,189)
\n121,202
\nTotal current liabilities
\n511,962
\n6,547
\n518,509
\n
\n
\n
\n
\nOther reserves
\n(30,554)
\n20,777
\n(9,777)
\nNon-controlling interests
\n103,167
\n16,691
\n119,858
\n
\n
\n
\n
\nConsolidated statement of cash flows
\n
\n
\n
\nCash flows from operating activities
\n
\n
\n
\nInventories
\n(29,223)
\n(21,987)
\n(51,210)
\nTrade and other receivables
\n106,400
\n5,586
\n111,986
\nTrade and other payables
\n4,049
\n15,856
\n19,905
\nDerivative financial instruments
\n25,956
\n545
\n26,501
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAdditionalInformationExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag764": {
"value": "\n28. Comparative information
\nThe Group identified and corrected certain immaterial errors with respect to the comparative
\ninformation for the year ended 31 December 2022. The identified errors were with respect to the
\ndetermination of functional currency with respect to a subsidiary, remeasurement of leases, and the
\ndetermination of transfer of control for certain revenue transactions. Management has evaluated the
\nmateriality of the errors from quantitative and qualitative perspectives and concluded that the errors
\nwere immaterial to the Group\u2019s 2022 previously issued audited financial statements, as they were not
\nquantitatively significant, and did not materially impact financial metrics that the Group\u2019s management
\nprimarily focused on in evaluating the performance of the Group. Consequently, the Group has
\ncorrected these immaterial errors by revising the comparative information for the year ended 31
\nDecember 2022 presented herein.
\nThe tables below present the effect of the adjustments as of and for the period ended 31 December
\n2022. These adjustments exclude those related to revisions of the Vilma purchase price allocation (note
\n25 (c)). The effect of the immaterial correction of errors in our previously issued consolidated financial
\nstatements as of 31 December 2022 and for the year then ended is as follows, and all applicable note
\ndisclosures have been updated to reflected the corrections described above.
\n
\n31 December 2022
\n
\nAs reported
\nAdjustment
\nAs adjusted
\n
\nUS$\u2019000
\nUS$\u2019000
\nUS$\u2019000
\nConsolidated statement of comprehensive income
\n
\n
\n
\nRevenue - Product Services
\n730,231
\n(5,439)
\n724,792
\nCost of goods sold - Product Services
\n(645,993)
\n5,439
\n(640,554)
\n
\n
\n
\n
\nConsolidated statements of financial position
\n
\n
\n
\nTrade and other receivables
\n203,179
\n(5,586)
\n197,593
\nDerivative financial instruments - current asset
\n89,346
\n7,120
\n96,466
\nInventories
\n113,945
\n21,987
\n135,932
\nTotal current assets
\n740,603
\n23,521
\n764,124
\n
\n
\n
\n
\nVessels and drydocking
\n1,484,489
\n35,683
\n1,520,172
\nRight-of-use assets (vessels)
\n264,666
\n(15,189)
\n249,477
\nTotal non-current assets
\n1,799,911
\n20,494
\n1,820,405
\n
\n
\n
\n
\nTrade and other payables
\n223,923
\n14,071
\n237,994
\nDerivative financial instruments - current liability
\n33,006
\n7,665
\n40,671
\nLease liabilities
\n136,391
\n(15,189)
\n121,202
\nTotal current liabilities
\n511,962
\n6,547
\n518,509
\n
\n
\n
\n
\nOther reserves
\n(30,554)
\n20,777
\n(9,777)
\nNon-controlling interests
\n103,167
\n16,691
\n119,858
\n
\n
\n
\n
\nConsolidated statement of cash flows
\n
\n
\n
\nCash flows from operating activities
\n
\n
\n
\nInventories
\n(29,223)
\n(21,987)
\n(51,210)
\nTrade and other receivables
\n106,400
\n5,586
\n111,986
\nTrade and other payables
\n4,049
\n15,856
\n19,905
\nDerivative financial instruments
\n25,956
\n545
\n26,501
\n
\n\n\n\n\n\n\n\n\n\n\n29. New or revised accounting standards and interpretations
\n
\nA number of new standards, interpretations and amendments to standards are effective for annual
\nperiods beginning after 1 January 2024 and earlier application is permitted. However, the Group has
\nnot early adopted the new or amended standards and interpretations in preparing these financial
\nstatements. The Group does not expect any significant impact arising from applying the new IFRS
\nstandards, interpretation and amendments to standards.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"Tag752": {
"value": "Bermuda",
"dimensions": {
"concept": "ifrs-full:PrincipalPlaceOfBusiness",
"language": "en",
"entity": "scheme:5493006WBEME88YFDW23",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"footnote2": {
"value": " Interest rate swaps are hedged against certain portions of bank borrowings.",
"dimensions": {
"concept": "xbrl:note",
"noteId": "footnote2",
"language": "en"
}
},
"footnote1": {
"value": "This will be reclassified from \u201cprepayments\u201c to \u201cproperty, plant and equipment\u201d upon completion.",
"dimensions": {
"concept": "xbrl:note",
"noteId": "footnote1",
"language": "en"
}
}
}
}