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Note 32 - Subsequent Events - Assets and Liabilities Assumed (Details) - Jan. 21, 2019 - Saudi Steel Pipe Company [member] - Major business combination [member] ر.س in Millions, $ in Millions | USD ($) | SAR (ر.س)
--- | --- | ---
Statement Line Items [Line Items] |  |
Property, Plant and Equipment | $ 180 | ر.س 675
Intangible assets | 74 | 278
Investment in associated | 21 | 77
Working capital | 45 | 168
Cash and Cash Equivalents | 8 | 32
Other Receivables | 3 | 11
Borrowings | (81) | (304)
Employees end of service benefits | (16) | (59)
Net assets acquired | $ 234 | ر.س 878

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- Definition The amount recognised as of the acquisition date for borrowings assumed in a business combination. [Refer: Borrowings; Business combinations [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 3 -IssueDate 2017-01-01 -Paragraph B64 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=3&date=2017-03-01&anchor=para_B64_i&doctype=Appendix&seq=2 -URIDate 2017-03-09 + Details
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- Definition The amount recognised as of the acquisition date for cash and cash equivalents acquired in a business combination. [Refer: Cash and cash equivalents; Business combinations [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 3 -IssueDate 2017-01-01 -Paragraph B64 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=3&date=2017-03-01&anchor=para_B64_i&doctype=Appendix&seq=2 -URIDate 2017-03-09 + Details
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- Definition The amount recognised as of the acquisition date for net identifiable assets acquired or liabilities assumed in a business combination. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2017-01-01 -Paragraph B64 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=3&date=2017-03-01&anchor=para_B64_i&doctype=Appendix&seq=2 -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2017-01-01 -Paragraph IE72 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=3&date=2017-03-01&anchor=para_IE72&doctype=Illustrative%20Examples -URIDate 2017-03-09 + Details
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- Definition The amount recognised as of the acquisition date for identifiable intangible assets acquired in a business combination. [Refer: Intangible assets other than goodwill; Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2017-01-01 -Paragraph B64 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=3&date=2017-03-01&anchor=para_B64_i&doctype=Appendix&seq=2 -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2017-01-01 -Paragraph IE72 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=3&date=2017-03-01&anchor=para_IE72&doctype=Illustrative%20Examples -URIDate 2017-03-09 + Details
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- Definition The amount recognised as of the acquisition date for plant, property and equipment acquired in a business combination. [Refer: Property, plant and equipment; Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2017-01-01 -Paragraph B64 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=3&date=2017-03-01&anchor=para_B64_i&doctype=Appendix&seq=2 -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2017-01-01 -Paragraph IE72 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=3&date=2017-03-01&anchor=para_IE72&doctype=Illustrative%20Examples -URIDate 2017-03-09 + Details
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