Intelligent Business Document

Source XBRL Instance: XBRL Instance

Fact Groups: Fact Groups HTML

Fact Groups: Fact Groups XML

Relations: Relations HTML

Relations: Relations XML

Fact Group (Combination of Network and Hypercube)
Hypercube: pattern:AccountingPoliciesHypercube


Slicers (applies to each fact value in each table cell)
brm:ReportingEntityMeasure SAMP (
frm:LegalEntityMeasure pattern:SampleCompanyMember
frm:BusinessSegmentMeasure frm:ConsolidatedGroupDomain
brm:Units None


* brm:CalendarTimeMeasure
brm:ConceptMeasure 2010-01-01/2010-12-31
Accounting Policies [Concepts] *
Accounting Policies [Hierarchy] *
Basis of Presentation [Text Block] The financial statements have been prepared on the historical cost basis, except for the revaluation of land and buildings and certain financial instruments. The principal accounting policies adopted are set out below.
Basis of Presentation Historical Cost
Inventory Policy [Text Block] Inventories are stated at the lower of cost and net realisable value. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. Cost is calculated using the weighted average method. Net realisable value represents the estimated selling price less all estimated costs to completion and costs to be incurred in marketing, selling and distribution. Inventories are comprised of raw materials and work in progress.
Inventory Valuation Method Cost
Description of Inventory Components weighted average method
Inventory Cost Method *
Description of Net Realizable Value *
Financial Instruments Policy [Text Block] Financial assets and liabilities are recognised on the Group's balance sheet when the Group has become a party to the contractual provisions of the investment.
Trade Receivables Policy Trade receivables are stated at their nominal value as reduced by appropriate allowances for estimated irrecoverable amounts.
Investments in Securities Policy Investments in securities are recognised on a trade-date basis and are initially measured at cost.
Bank Borrowings Policy Interest-bearing bank loans and overdrafts are recorded at the proceeds received, net of direct issue costs. Finance charges, including premiums payable on settlement or redemption, are accounted for on an accrual basis and are added to the carrying amount of the instrument to the extent that they are not settled in the period in which they arise.
Provisions Policy Provisions are recognised when the Group has a present obligation as a result of a past event which it is probable will result in an outflow of economic benefits that can be reasonably estimated.