XML 114 R83.htm IDEA: XBRL DOCUMENT v3.25.1

Income tax (Details Narrative) - HKD ($)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
Profits tax rates value	$ 2,000,000	$ 2,000,000	$ 2,000,000
Tax rate effect from change in tax rate	8.25%	8.25%	8.25%
Tax rate effect of adjustments for current tax of prior periods	16.50%	16.50%	16.50%
Taxed at a flat rate percentage	16.50%
Applicable tax rate	20.00%
Unrecognised tax losses	$ 33,355,000	$ 38,515,000	$ 7,326,000

X

- Definition

Unrecognised tax losses.

+ References

No definition available.

+ Details

Name:	MB_UnrecognisedTaxLosses
Namespace Prefix:	MB_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The amount of profit (loss) for a period before deducting tax expense. [Refer: Profit (loss)]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2024-01-01
-Paragraph 81
-Subparagraph c
-Clause i
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_c_i&doctype=Standard
-URIDate 2024-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2024-01-01
-Paragraph 81
-Subparagraph c
-Clause ii
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_c_ii&doctype=Standard
-URIDate 2024-03-27

+ Details

Name:	ifrs-full_AccountingProfit
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

The applicable income tax rate.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2024-01-01
-Paragraph 81
-Subparagraph c
-Clause ii
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_c_ii&doctype=Standard
-URIDate 2024-03-27

+ Details

Name:	ifrs-full_ApplicableTaxRate
Namespace Prefix:	ifrs-full_
Data Type:	dtr-2022:percentItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The tax expense (income) divided by the accounting profit. [Refer: Accounting profit]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2024-01-01
-Paragraph 81
-Subparagraph c
-Clause ii
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_c_ii&doctype=Standard
-URIDate 2024-03-27

+ Details

Name:	ifrs-full_AverageEffectiveTaxRate
Namespace Prefix:	ifrs-full_
Data Type:	dtr-2022:percentItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	ifrs-full_NotesAndOtherExplanatoryInformationAbstract
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from a change in tax rate. [Refer: Average effective tax rate; Applicable tax rate]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2024-01-01
-Paragraph 81
-Subparagraph c
-Clause ii
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_c_ii&doctype=Standard
-URIDate 2024-03-27

+ Details

Name:	ifrs-full_TaxRateEffectFromChangeInTaxRate
Namespace Prefix:	ifrs-full_
Data Type:	dtr-2022:percentItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from adjustments for the current tax of prior periods. [Refer: Average effective tax rate; Applicable tax rate; Adjustments for current tax of prior periods]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 12
-IssueDate 2024-01-01
-Paragraph 81
-Subparagraph c
-Clause ii
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_c_ii&doctype=Standard
-URIDate 2024-03-27

+ Details

Name:	ifrs-full_TaxRateEffectOfAdjustmentsForCurrentTaxOfPriorPeriods
Namespace Prefix:	ifrs-full_
Data Type:	dtr-2022:percentItemType
Balance Type:	na
Period Type:	duration