XML 57 R37.htm IDEA: XBRL DOCUMENT
v3.23.1

Financial Instruments, Financial Risks and Capital Management (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2022
Financial Instruments, Financial Risks and Capital Management [Abstract] |
Schedule of table sets out the financial instruments |
|  | December 31, 2022 |  |  | December 31, 2021 |
|  | EUR |  |  | EUR |
Financial assets |  |  |  |  |  |
Financial assets at amortized cost |  |  | 383,890 |  |  |  | 151,384 |
Financial liabilities |  |  |  |  |  |  |  |
Financial liabilities at amortized cost |  |  | 896,422 |  |  |  | 414,575 |
Lease liabilities |  |  | 307,410 |  |  |  | 373,107 |
Schedule of current credit risk grading framework comprises |
Category |  | Description |  | Basis of recognizing ECL
Low risk |  | The counterparty has a low risk of default and does not have any past-due amounts. |  | 12-month ECL
Doubtful |  | There have been significant increases in credit risk since initial recognition through information developed internally or external resources. |  | Lifetime ECL—not credit-impaired
In default |  | There is evidence indicating the asset is credit-impaired. |  | Lifetime ECL—credit-impaired
Write-off |  | There is evidence indicating that the debtor is in severe financial difficulty and the Group has no realistic prospect of recovery. |  | Amount is written off
Schedule of the credit quality of the group’s financial assets |
Financial assets at amortized cost |  | 12-month or lifetime ECL |  | Gross carrying amount EUR |  |  | Loss allowance EUR |  |  | Net carrying amount EUR |
2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade receivables |  | Lifetime ECL – Not credit-impaired |  |  | 31,660 |  |  |  | - |  |  |  | 31,660 |
Other receivables |  | 12-month ECL |  |  | 5,001 |  |  |  | - |  |  |  | 5,001 |
|  |  |  |  | 36,661 |  |  |  | - |  |  |  | 36,661 |
2021 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade receivables |  | Lifetime ECL – Not credit-impaired |  |  | 120,363 |  |  |  | - |  |  |  | 120,363 |
Other receivables |  | 12-month ECL |  |  | 4,064 |  |  |  | - |  |  |  | 4,064 |
|  |  |  |  | 124,427 |  |  |  | - |  |  |  | 124,427 |
Schedule of details the group’s contractual maturity |
|  | Interest rate |  |  | On demand or within 1 year |  |  | Over 1 year |  |  | Total undiscounted cash flow |  |  | Total carrying amount |
|  | % |  |  | EUR |  |  | EUR |  |  | EUR |  |  | EUR |
December 31, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-interest bearing |  |  | - |  |  |  | 874,506 |  |  |  | - |  |  |  | 874,506 |  |  |  | 874,506 |
Fixed interest rate instruments |  |  | 0.75 |  |  |  | 6,346 |  |  |  | 15,866 |  |  |  | 22,212 |  |  |  | 21,916 |
Lease liabilities |  |  | 0.75 – 8.1 |  |  |  | 82,666 |  |  |  | 229,562 |  |  |  | 312,228 |  |  |  | 307,410 |
December 31, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-interest bearing |  |  | - |  |  |  | 389,573 |  |  |  | - |  |  |  | 389,573 |  |  |  | 389,573 |
Fixed interest rate instruments |  |  | 0.75 |  |  |  | 3,267 |  |  |  | 22,212 |  |  |  | 25,479 |  |  |  | 25,000 |
Lease liabilities |  |  | 0.75 |  |  |  | 80,054 |  |  |  | 300,212 |  |  |  | 380,266 |  |  |  | 373,107 |

X
- References No definition available. + Details
Name: | brer_FinancialInstrumentsFinancialRisksandCapitalManagementTablesLineItems
Namespace Prefix: | brer_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of credit risk. [Refer: Credit risk [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_10_e&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Section Credit risk -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IFRS07_g35A-38__IFRS07_g35A-38_TI -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfCreditRiskExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for the effect of changes in foreign exchange rates. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 21 -IssueDate 2022-03-24 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=21&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IAS21_g51-57__IAS21_g51-57_TI -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for financial instruments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Section Scope -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IFRS07_g3-5A__IFRS07_g3-5A_TI -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfFinancialInstrumentsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of information about the credit quality of financial assets that are neither past due (a counterparty has failed to make a payment when contractually due) nor impaired. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2023-01-01 -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 36 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_36_c&doctype=Standard&book=b -URIDate 2022-03-24 + Details
Name: | ifrs-full_InformationAboutCreditQualityOfNeitherPastDueNorImpairedFinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration