Map from Fundamental Accounting Concepts and IFRS XBRL Taxonomy Concepts

COMID-BSC-CF1-ISM-IEMIB-OILY-SPEC6

Line From Fundamental Accounting Concept Type of Relation (Arcrole) To US GAAP XBRL Taxonomy Concept Try Order
1 fac:Assets class-equivalentClass ifrs-full:Assets 1
2 fac:AssetsHeldForSale class-equivalentClass ifrs-full:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale 1
3 fac:AssetsHeldForSale class-equivalentClass ifrs-full:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners 2
4 fac:BalanceSheetDate class-equivalentClass dei:DocumentPeriodEndDate 1
5 fac:ComprehensiveIncomeLoss class-equivalentClass ifrs-full:ComprehensiveIncome 1
6 fac:ComprehensiveIncomeLossAttributableToNoncontrollingInterest class-equivalentClass ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests 1
7 fac:ComprehensiveIncomeLossAttributableToParent class-equivalentClass ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent 1
8 fac:CostOfRevenue class-equivalentClass ifrs-full:CostOfSales 1
9 fac:CurrentAssets class-equivalentClass ifrs-full:CurrentAssets 1
10 fac:CurrentAssetsExcludingHeldForSale class-equivalentClass ifrs-full:CurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners 1
11 fac:CurrentLiabilities class-equivalentClass ifrs-full:CurrentLiabilities 1
12 fac:CurrentLiabilitiesExcludingHeldForSale class-equivalentClass ifrs-full:CurrentLiabilitiesOtherThanLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale 1
13 fac:DocumentType class-equivalentClass dei:DocumentType 1
14 fac:EntityCentralIndexKey class-equivalentClass dei:EntityCentralIndexKey 1
15 fac:EntityFilerCategory class-equivalentClass dei:EntityFilerCategory 1
16 fac:EntityRegistrantName class-equivalentClass dei:EntityRegistrantName 1
17 fac:Equity class-equivalentClass ifrs-full:Equity 1
18 fac:EquityAttributableToNoncontrollingInterest class-equivalentClass ifrs-full:NoncontrollingInterests 1
19 fac:EquityAttributableToParent class-equivalentClass ifrs-full:EquityAttributableToOwnersOfParent 1
20 fac:ExchangeGainsLosses class-equivalentClass ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents 1
21 fac:FiscalPeriodFocus class-equivalentClass dei:DocumentFiscalPeriodFocus 1
22 fac:FiscalYearEnd class-equivalentClass dei:CurrentFiscalYearEndDate 1
23 fac:FiscalYearFocus class-equivalentClass dei:DocumentFiscalYearFocus 1
24 fac:GrossProfit class-equivalentClass ifrs-full:GrossProfit 1
25 fac:IncomeLossFromContinuingOperationsAfterTax class-equivalentClass ifrs-full:ProfitLossFromContinuingOperations 1
26 fac:IncomeLossFromContinuingOperationsBeforeTax class-equivalentClass ifrs-full:ProfitLossBeforeTax 1
27 fac:IncomeLossFromDiscontinuedOperationsNetOfTax class-equivalentClass ifrs-full:ProfitLossFromDiscontinuedOperations 1
28 fac:IncomeLossFromDiscontinuedOperationsNetOfTax class-equivalentClass ifrs-full:ProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntity 2
29 fac:IncomeTaxExpenseBenefit class-equivalentClass ifrs-full:IncomeTaxExpenseContinuingOperations 1
30 fac:Liabilities class-equivalentClass ifrs-full:Liabilities 1
31 fac:LiabilitiesAndEquity class-equivalentClass ifrs-full:EquityAndLiabilities 1
32 fac:LiabilitiesHeldForSale class-equivalentClass ifrs-full:LiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale 1
33 fac:NetAssetsLiabilities class-equivalentClass ifrs-full:NetAssetsLiabilities 1
34 fac:NetCashFlow class-equivalentClass ifrs-full:IncreaseDecreaseInCashAndCashEquivalents 1
35 fac:NetCashFlow class-equivalentClass ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges 2
36 fac:NetCashFlowFromFinancingActivities class-equivalentClass ifrs-full:CashFlowsFromUsedInFinancingActivities 1
37 fac:NetCashFlowFromFinancingActivitiesContinuing class-equivalentClass ifrs-full:CashFlowsFromUsedInFinancingActivitiesContinuingOperations 1
38 fac:NetCashFlowFromFinancingActivitiesDiscontinued class-equivalentClass ifrs-full:CashFlowsFromUsedInFinancingActivitiesDiscontinuedOperations 1
39 fac:NetCashFlowFromInvestingActivities class-equivalentClass ifrs-full:CashFlowsFromUsedInInvestingActivities 1
40 fac:NetCashFlowFromInvestingActivitiesContinuing class-equivalentClass ifrs-full:CashFlowsFromUsedInInvestingActivitiesContinuingOperations 1
41 fac:NetCashFlowFromInvestingActivitiesDiscontinued class-equivalentClass ifrs-full:CashFlowsFromUsedInInvestingActivitiesDiscontinuedOperations 1
42 fac:NetCashFlowFromOperatingActivities class-equivalentClass ifrs-full:CashFlowsFromUsedInOperatingActivities 1
43 fac:NetCashFlowFromOperatingActivitiesContinuing class-equivalentClass ifrs-full:CashFlowsFromUsedInOperatingActivitiesContinuingOperations 1
44 fac:NetCashFlowFromOperatingActivitiesDiscontinued class-equivalentClass ifrs-full:CashFlowsFromUsedInOperatingActivitiesDiscontinuedOperations 1
45 fac:NetIncomeLoss class-equivalentClass ifrs-full:ProfitLoss 1
46 fac:NetIncomeLossAttributableToNoncontrollingInterest class-equivalentClass ifrs-full:ProfitLossAttributableToNoncontrollingInterests 1
47 fac:NetIncomeLossAttributableToParent class-equivalentClass ifrs-full:ProfitLossAttributableToOwnersOfParent 1
48 fac:NoncurrentAssets class-equivalentClass ifrs-full:NoncurrentAssets 1
49 fac:NoncurrentLiabilities class-equivalentClass ifrs-full:NoncurrentLiabilities 1
50 fac:OperatingExpenses class-equivalentClass ifrs-full:OperatingExpenseExcludingCostOfSales 1
51 fac:OperatingExpenses class-equivalentClass ifrs-full:OperatingExpense 1
52 fac:OperatingIncomeLoss class-equivalentClass ifrs-full:ProfitLossFromOperatingActivities 1
53 fac:OtherComprehensiveIncomeLoss class-equivalentClass ifrs-full:OtherComprehensiveIncome 1
54 fac:OtherOperatingIncomeExpenses class-equivalentClass ifrs-full:OtherOperatingIncomeExpense 1
55 fac:Revenues class-equivalentClass ifrs-full:RevenueAndOperatingIncome 1
56 fac:Revenues class-equivalentClass ifrs-full:Revenue 2
57 fac:Revenues class-equivalentClass ifrs-full:RevenueFromRenderingOfServices 3
58 fac:Revenues class-equivalentClass ifrs-full:RevenueFromSaleOfGoods 4
59 fac:Revenues class-equivalentClass ifrs-full:RevenueFromRenderingOfTelecommunicationServices 5
60 fac:TradingSymbol class-equivalentClass dei:TradingSymbol 1

CC0
To the extent possible under law, the person who associated CC0 with this work has waived all copyright and related or neighboring rights to this work.

*

*