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SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Dec. 31, 2023
Notes and other explanatory information [abstract] |
SCHEDULE OF WHOLLY OWNED SUBSIDIARIES | The Company has the following wholly owned subsidiaries: SCHEDULE OF WHOLLY OWNED SUBSIDIARIES
Name of company |  | Ownership Percentage |  |  | Country of operation
BNK Petroleum Holding Inc. |  |  | 100 | % |  | United States
BNK Petroleum (US) Inc. |  |  | 100 | % |  | United States
BNK Sedano Hidrocarburos, S.L. |  |  | 100 | % |  | Spain
BNK Sedano Holdings B.V. |  |  | 100 | % |  | Netherlands
SCHEDULE OF ESTIMATED USEFUL LIVES FOR OTHER ASSETS | The estimated useful lives for other assets for the current and comparative years are as follows: SCHEDULE OF ESTIMATED USEFUL LIVES FOR OTHER ASSETS
| ● | Office equipment - 3 years
| ● | Furniture and fixtures - 3 years

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- Definition The disclosure of subsidiaries. [Refer: Subsidiaries [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 27 -IssueDate 2023-01-01 -Paragraph 17 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2023-en-r&anchor=para_17_b&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 27 -IssueDate 2023-01-01 -Paragraph 16 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2023-en-r&anchor=para_16_b&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2023-01-01 -Paragraph B4 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2023-en-r&anchor=para_B4_a&doctype=Appendix&subtype=B -URIDate 2023-03-23 + Details
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