ACB—20220630
錯誤2022財年0001683541.500016835412021-07-012022-06-300001683541Dei:商業聯繫人成員2021-07-012022-06-3000016835412022-06-30Xbrli:共享ISO 4217:CAD00016835412021-06-3000016835412020-07-012021-06-30ISO 4217:CADXbrli:共享0001683541IFRS-Full:IssuedCapitalMembers2021-06-300001683541IFRS-FULL:基於共享的預留付款成員2021-06-300001683541Acb:ReserveOfCompensationOptionsAndWarrantsMember2021-06-300001683541Ifrs-full:ReserveOfEquityComponentOfConvertibleInstrumentsMember2021-06-300001683541IFRS-Full:MergerReserve成員2021-06-300001683541IFRS-FULL:其他保留成員2021-06-300001683541ACB:為ChangeInFairValueMember預留2021-06-300001683541ACB:預留延期繳税成員2021-06-300001683541Acb:ReserveForShareOfOtherComprehensiveIncomeOrLossFromAssociatesMember2021-06-300001683541Ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember2021-06-300001683541Ifrs-full:AccumulatedOtherComprehensiveIncomeMember2021-06-300001683541IFRS-Full:RetainedEarningsMembers2021-06-300001683541IFRS-FULL:非控制性利益成員2021-06-300001683541IFRS-Full:IssuedCapitalMembers2021-07-012022-06-300001683541Acb:ReserveOfCompensationOptionsAndWarrantsMember2021-07-012022-06-300001683541IFRS-FULL:其他保留成員2021-07-012022-06-300001683541IFRS-FULL:基於共享的預留付款成員2021-07-012022-06-300001683541IFRS-Full:RetainedEarningsMembers2021-07-012022-06-300001683541IFRS-FULL:非控制性利益成員2021-07-012022-06-300001683541ACB:為ChangeInFairValueMember預留2021-07-012022-06-300001683541ACB:預留延期繳税成員2021-07-012022-06-300001683541Acb:ReserveForShareOfOtherComprehensiveIncomeOrLossFromAssociatesMember2021-07-012022-06-300001683541Ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember2021-07-012022-06-300001683541Ifrs-full:AccumulatedOtherComprehensiveIncomeMember2021-07-012022-06-300001683541IFRS-Full:IssuedCapitalMembers2022-06-300001683541IFRS-FULL:基於共享的預留付款成員2022-06-300001683541Acb:ReserveOfCompensationOptionsAndWarrantsMember2022-06-300001683541Ifrs-full:ReserveOfEquityComponentOfConvertibleInstrumentsMember2022-06-300001683541IFRS-Full:MergerReserve成員2022-06-300001683541IFRS-FULL:其他保留成員2022-06-300001683541ACB:為ChangeInFairValueMember預留2022-06-300001683541ACB:預留延期繳税成員2022-06-300001683541Acb:ReserveForShareOfOtherComprehensiveIncomeOrLossFromAssociatesMember2022-06-300001683541Ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember2022-06-300001683541Ifrs-full:AccumulatedOtherComprehensiveIncomeMember2022-06-300001683541IFRS-Full:RetainedEarningsMembers2022-06-300001683541IFRS-FULL:非控制性利益成員2022-06-300001683541IFRS-Full:IssuedCapitalMembers2020-06-300001683541IFRS-FULL:基於共享的預留付款成員2020-06-300001683541Acb:ReserveOfCompensationOptionsAndWarrantsMember2020-06-300001683541Ifrs-full:ReserveOfEquityComponentOfConvertibleInstrumentsMember2020-06-300001683541IFRS-Full:MergerReserve成員2020-06-300001683541IFRS-FULL:其他保留成員2020-06-300001683541ACB:為ChangeInFairValueMember預留2020-06-300001683541ACB:預留延期繳税成員2020-06-300001683541Acb:ReserveForShareOfOtherComprehensiveIncomeOrLossFromAssociatesMember2020-06-300001683541Ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember2020-06-300001683541Ifrs-full:AccumulatedOtherComprehensiveIncomeMember2020-06-300001683541IFRS-Full:RetainedEarningsMembers2020-06-300001683541IFRS-FULL:非控制性利益成員2020-06-3000016835412020-06-300001683541IFRS-Full:IssuedCapitalMembers2020-07-012021-06-300001683541Acb:ReserveOfCompensationOptionsAndWarrantsMember2020-07-012021-06-300001683541IFRS-FULL:其他保留成員2020-07-012021-06-300001683541IFRS-FULL:基於共享的預留付款成員2020-07-012021-06-300001683541IFRS-Full:RetainedEarningsMembers2020-07-012021-06-300001683541IFRS-FULL:非控制性利益成員2020-07-012021-06-300001683541ACB:為ChangeInFairValueMember預留2020-07-012021-06-300001683541Acb:ReserveForShareOfOtherComprehensiveIncomeOrLossFromAssociatesMember2020-07-012021-06-300001683541Ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember2020-07-012021-06-300001683541Ifrs-full:AccumulatedOtherComprehensiveIncomeMember2020-07-012021-06-300001683541acb:A1000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000002021-07-012022-06-30Xbrli:純0001683541ACB:A2105657 AlbertaInc.成員2021-07-012022-06-300001683541ACB:Aurora Cannabis Enterprise Inc.成員2021-07-012022-06-300001683541ACB:Aurora DeutschlandGmbHMember2021-07-012022-06-300001683541Aurora NordicCannabis ASMembers2021-07-012022-06-300001683541ACB:RelivaLLCM成員2021-07-012022-06-300001683541ACB:TerraFarmaIncMember2021-07-012022-06-300001683541ACB:惠斯勒醫療公司成員2021-07-012022-06-300001683541ACB:ACBCaptiveInsuranceCompanyIncMember2021-07-012022-06-300001683541ACB:ProductionFacilityClosureMember2021-07-012022-06-300001683541ACB:ProductionFacilityClosureMember2020-07-012021-06-300001683541acb:ContractTerminationMember2021-07-012022-06-300001683541acb:SalesWorkforceReductionMember2020-07-012021-06-300001683541ACB:加拿大緊急情況計劃成員2021-07-012022-06-300001683541ACB:加拿大緊急情況計劃成員2020-07-012021-06-300001683541ACB:加拿大緊急情況計劃成員2022-06-300001683541ACB:加拿大緊急情況計劃成員2021-06-300001683541IFRS-Full:機器成員2020-07-012021-06-300001683541IFRS-Full:機器成員2021-07-012022-06-300001683541ACB:ChoomHoldingsInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2021-07-082021-07-080001683541Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberACB:ChoomHoldingsInc.成員2021-07-082021-07-080001683541Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberACB:ChoomHoldingsInc.成員2021-07-080001683541ACB:A2021債務成員ACB:ChoomHoldingsInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2021-07-08ACB:董事0001683541ACB:ChoomHoldingsInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2021-07-080001683541ACB:利息應收賬款成員ACB:ChoomHoldingsInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember2021-07-080001683541ACB:ChoomHoldingsInc.成員Ifrs-full:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeCategoryMemberIFRS-Full:Corporation LoansMembers2021-07-082021-07-080001683541IFRS-Full:貸款和應收賬款類別成員Acb:LoanToFundOperationsAndCompaniesCreditorsArrangementActProceedingsMemberACB:ChoomHoldingsInc.成員IFRS-Full:Corporation LoansMembers2022-04-220001683541Acb:LoanToFundOperationsAndCompaniesCreditorsArrangementActProceedingsMemberACB:ChoomHoldingsInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2022-04-220001683541ACB:A2021債務成員ACB:ChoomHoldingsInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2022-06-300001683541ACB:A2021債務成員ACB:ChoomHoldingsInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2021-06-300001683541ACB:A2021債務成員ACB:ChoomHoldingsInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2021-07-012022-06-300001683541ACB:A2021債務成員ACB:ChoomHoldingsInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2020-07-012021-06-300001683541ifrs-full:CreditititsMeasurementInputMemberACB:A2021債務成員ACB:ChoomHoldingsInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2021-06-300001683541ACB:DividYeldMeasurementInputMemberACB:A2021債務成員ACB:ChoomHoldingsInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2021-06-300001683541ACB:A2021債務成員ACB:ChoomHoldingsInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIfrs-full:HistoricalVolatilityForSharesMeasurementInputMemberIFRS-Full:Corporation LoansMembers2021-06-300001683541ACB:A2021債務成員ACB:ChoomHoldingsInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberACB:預期壽命測量輸入成員IFRS-Full:Corporation LoansMembers2021-06-30ACB:年份0001683541ACB:ChoomHoldingsInc.成員2021-06-300001683541ACB:ChoomHoldingsInc.成員2020-07-012021-06-300001683541ACB:ChoomHoldingsInc.成員2022-06-300001683541Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberACB:ChoomHoldingsInc.成員2022-06-300001683541Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberACB:ChoomHoldingsInc.成員2021-06-300001683541ACB:ChoomHoldingsInc.成員2021-07-012022-06-300001683541ACB:澳大利亞資本公司成員ACB:受限退款權利保修成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember2022-06-300001683541ACB:澳大利亞資本公司成員ACB:受限退款權利保修成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember2021-07-012022-06-30ACB:天0001683541ACB:澳大利亞資本公司成員ACB:受限退款權利保修成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember2021-06-300001683541ACB:澳大利亞資本公司成員IFRS-Full:InterestRateMeasurementInputMemberACB:受限退款權利保修成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember2022-06-300001683541ACB:澳大利亞資本公司成員IFRS-Full:InterestRateMeasurementInputMemberACB:受限退款權利保修成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember2021-06-300001683541ACB:澳大利亞資本公司成員ACB:DividYeldMeasurementInputMemberACB:受限退款權利保修成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember2022-06-300001683541ACB:澳大利亞資本公司成員ACB:DividYeldMeasurementInputMemberACB:受限退款權利保修成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember2021-06-300001683541ACB:澳大利亞資本公司成員ACB:受限退款權利保修成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIfrs-full:HistoricalVolatilityForSharesMeasurementInputMember2022-06-300001683541ACB:澳大利亞資本公司成員ACB:受限退款權利保修成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIfrs-full:HistoricalVolatilityForSharesMeasurementInputMember2021-06-300001683541ACB:澳大利亞資本公司成員ACB:受限退款權利保修成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberACB:預期壽命測量輸入成員2022-06-300001683541ACB:澳大利亞資本公司成員ACB:受限退款權利保修成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberACB:預期壽命測量輸入成員2021-06-300001683541ACB:澳大利亞資本公司成員ACB:受限退款權利保修成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember2020-07-012021-06-300001683541ACB:RadientTechnologiesInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember2022-06-300001683541ACB:RadientTechnologiesInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember2021-06-300001683541ACB:RadientTechnologiesInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember2021-07-012022-06-300001683541ACB:RadientTechnologiesInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember2020-07-012021-06-3000016835412020-07-230001683541Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberacb:CannGroupLimitedMember2020-07-232020-07-230001683541Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberacb:CannGroupLimitedMember2020-07-23ISO4217:澳元Xbrli:共享0001683541acb:CannGroupLimitedMember2020-07-012021-06-300001683541Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberacb:CannGroupLimitedMember2020-10-092020-10-090001683541Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberacb:CannGroupLimitedMember2020-10-090001683541Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberacb:CannGroupLimitedMember2020-07-012021-06-300001683541acb:Fashion Inc. MemberIfrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2020-07-012020-07-310001683541acb:Fashion Inc. MemberIfrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2020-07-310001683541acb:SeriesAPreferenceSharesMemberacb:Fashion Inc. Member2020-07-012020-07-310001683541acb:SeriesAPreferenceSharesMemberacb:Fashion Inc. Member2020-07-310001683541acb:Fashion Inc. Memberacb:SeriesBPreferenceSharesMember2021-06-300001683541acb:Fashion Inc. Memberacb:SeriesBPreferenceSharesMember2020-07-012021-06-300001683541acb:Fashion Inc. Member2020-07-012021-06-30acb:膠囊0001683541IFRS-FULL:普通共享成員acb:Fashion Inc. Member2022-06-300001683541IFRS-FULL:普通共享成員acb:Fashion Inc. Member2021-06-300001683541acb:Fashion Inc. Member2022-06-300001683541acb:Fashion Inc. Member2021-06-300001683541ACB:InvesteeBMembersIfrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2022-06-30ISO 4217:美元0001683541ACB:InvesteeBMembersIfrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2021-06-300001683541ACB:InvesteeBMembersIfrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2021-07-012022-06-300001683541ACB:InvesteeBMembersIfrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2020-07-012021-06-300001683541ACB:InvesteeBMembersACB:EstimatedSharePriceMeasurementInputMemberIfrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2022-06-300001683541ACB:InvesteeBMembersACB:EstimatedSharePriceMeasurementInputMemberIfrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2021-06-300001683541ACB:InvesteeBMembersIFRS-Full:InterestRateMeasurementInputMemberIfrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2022-06-300001683541ACB:InvesteeBMembersIFRS-Full:InterestRateMeasurementInputMemberIfrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2021-06-300001683541ACB:DividYeldMeasurementInputMemberACB:InvesteeBMembersIfrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2022-06-300001683541ACB:DividYeldMeasurementInputMemberACB:InvesteeBMembersIfrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2021-06-300001683541ACB:InvesteeBMembersIfrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIfrs-full:HistoricalVolatilityForSharesMeasurementInputMemberIFRS-Full:Corporation LoansMembers2022-06-300001683541ACB:InvesteeBMembersIfrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIfrs-full:HistoricalVolatilityForSharesMeasurementInputMemberIFRS-Full:Corporation LoansMembers2021-06-300001683541ACB:InvesteeBMembersifrs-full:CreditititsMeasurementInputMemberIfrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2022-06-300001683541ACB:InvesteeBMembersifrs-full:CreditititsMeasurementInputMemberIfrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2021-06-300001683541ACB:InvesteeBMembersIfrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberACB:預期壽命測量輸入成員IFRS-Full:Corporation LoansMembers2022-06-300001683541ACB:InvesteeBMembersIfrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberACB:預期壽命測量輸入成員IFRS-Full:Corporation LoansMembers2021-06-300001683541ACB:InvesteeBMembersIfrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIfrs-full:HistoricalVolatilityForSharesMeasurementInputMemberIFRS-Full:Corporation LoansMembers2021-07-012022-06-300001683541ACB:InvesteeBMembersIfrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIfrs-full:HistoricalVolatilityForSharesMeasurementInputMemberIFRS-Full:Corporation LoansMembers2020-07-012021-06-300001683541ACB:InvesteeBMembersACB:EstimatedSharePriceMeasurementInputMemberIfrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2021-07-012022-06-300001683541ACB:InvesteeBMembersACB:EstimatedSharePriceMeasurementInputMemberIfrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2020-07-012021-06-300001683541ACB:HighTideInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembersacb:2018年12月債券會員2018-12-120001683541acb:June 2019 DebenturesMemberACB:HighTideInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2019-06-140001683541acb:June 2019 DebenturesMemberACB:HighTideInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2019-06-142019-06-140001683541acb:2019年11月債券會員ACB:HighTideInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2019-11-140001683541acb:2019年11月債券會員ACB:HighTideInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2019-11-142019-11-140001683541ACB:2020年7月12月成員ACB:HighTideInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2020-07-230001683541ACB:2020年7月12月成員ACB:HighTideInc.成員2021-11-010001683541ACB:2020年7月12月成員ACB:HighTideInc.成員2022-11-010001683541acb:June 2019 DebenturesandNovember2019 DebenturesMemberACB:HighTideInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2019-11-140001683541acb:June 2019 DebenturesMemberACB:HighTideInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2020-07-012021-06-300001683541acb:2019年11月債券會員ACB:HighTideInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2020-07-012021-06-300001683541acb:June 2019 DebenturesandNovember2019 DebenturesMemberACB:HighTideInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2020-07-012021-06-300001683541acb:June 2019 DebenturesandNovember2019 DebenturesMemberACB:HighTideInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2021-06-300001683541acb:會員ACB:HighTideInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember2020-07-012021-06-300001683541acb:會員ACB:HighTideInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember2021-06-300001683541Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberACB:HighTideInc.成員2020-07-012021-06-300001683541Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberACB:HighTideInc.成員2021-06-300001683541ACB:2020年7月12月成員ACB:HighTideInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2021-07-012022-06-300001683541ACB:2020年7月12月成員ACB:HighTideInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2020-07-012021-06-300001683541ACB:2020年7月12月成員ACB:HighTideInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2022-06-300001683541ACB:2020年7月12月成員ACB:HighTideInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2021-06-300001683541ACB:HighTideInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2021-07-012022-06-300001683541ACB:HighTideInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2020-07-012021-06-300001683541ACB:HighTideInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2022-06-300001683541ACB:HighTideInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2021-06-300001683541ACB:HighTideInc.成員ifrs-full:CreditititsMeasurementInputMemberIfrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2022-06-300001683541ACB:HighTideInc.成員ifrs-full:CreditititsMeasurementInputMemberIfrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2021-06-300001683541ACB:DividYeldMeasurementInputMemberACB:HighTideInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2022-06-300001683541ACB:DividYeldMeasurementInputMemberACB:HighTideInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2021-06-300001683541ACB:HighTideInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIfrs-full:HistoricalVolatilityForSharesMeasurementInputMemberIFRS-Full:Corporation LoansMembers2022-06-300001683541ACB:HighTideInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIfrs-full:HistoricalVolatilityForSharesMeasurementInputMemberIFRS-Full:Corporation LoansMembers2021-06-300001683541ACB:HighTideInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberACB:預期壽命測量輸入成員IFRS-Full:Corporation LoansMembers2022-06-300001683541ACB:HighTideInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberACB:預期壽命測量輸入成員IFRS-Full:Corporation LoansMembers2021-06-300001683541ACB:InvesteeCMembersIfrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2021-05-190001683541ACB:InvesteeCMembersIfrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2022-06-300001683541ACB:InvesteeCMembersIfrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2021-06-300001683541ACB:InvesteeCMembersacb:HistoryVolatilityForecurrateMeasurementInputMemberIfrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2022-06-300001683541ACB:InvesteeCMembersacb:HistoryVolatilityForecurrateMeasurementInputMemberIfrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2021-06-300001683541IFRS-Full:InterestRateMeasurementInputMemberACB:InvesteeCMembersIfrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2022-06-300001683541IFRS-Full:InterestRateMeasurementInputMemberACB:InvesteeCMembersIfrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2021-06-300001683541ACB:InvesteeCMembersifrs-full:CreditititsMeasurementInputMemberIfrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2022-06-300001683541ACB:InvesteeCMembersifrs-full:CreditititsMeasurementInputMemberIfrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2021-06-300001683541ACB:InvesteeCMembersIfrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberACB:預期壽命測量輸入成員IFRS-Full:Corporation LoansMembers2022-06-300001683541ACB:InvesteeCMembersIfrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberACB:預期壽命測量輸入成員IFRS-Full:Corporation LoansMembers2021-06-300001683541ACB:RadientTechnologiesInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberIFRS-FULL:第1級公允價值層次成員2020-06-300001683541Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberacb:CannGroupLimitedMemberIFRS-FULL:第1級公允價值層次成員2020-06-300001683541Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberIFRS-FULL:第1級公允價值層次成員ACB:ChoomHoldingsInc.成員2020-06-300001683541Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberACB:HighTideInc.成員IFRS-FULL:第1級公允價值層次成員2020-06-300001683541Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberACB:CTT PharmPharmticalHoldingsInc.成員IFRS-FULL:第1級公允價值層次成員2020-06-300001683541Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberacb:Fashion Inc. MemberIFRS-Full:Level 3 of FairValueHierarchyMembers2020-06-300001683541acb:投資投資InEquityInstruments非重大投資成員Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberIFRS-Full:Level 3 of FairValueHierarchyMembers2020-06-300001683541Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember2020-06-300001683541ACB:RadientTechnologiesInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberIFRS-FULL:第1級公允價值層次成員2020-07-012021-06-300001683541Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberacb:CannGroupLimitedMemberIFRS-FULL:第1級公允價值層次成員2020-07-012021-06-300001683541Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberIFRS-FULL:第1級公允價值層次成員ACB:ChoomHoldingsInc.成員2020-07-012021-06-300001683541Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberACB:HighTideInc.成員IFRS-FULL:第1級公允價值層次成員2020-07-012021-06-300001683541Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberACB:CTT PharmPharmticalHoldingsInc.成員IFRS-FULL:第1級公允價值層次成員2020-07-012021-06-300001683541Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberacb:Fashion Inc. MemberIFRS-Full:Level 3 of FairValueHierarchyMembers2020-07-012021-06-300001683541acb:投資投資InEquityInstruments非重大投資成員Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberIFRS-Full:Level 3 of FairValueHierarchyMembers2020-07-012021-06-300001683541Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember2020-07-012021-06-300001683541ACB:RadientTechnologiesInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberIFRS-FULL:第1級公允價值層次成員2021-06-300001683541Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberacb:CannGroupLimitedMemberIFRS-FULL:第1級公允價值層次成員2021-06-300001683541Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberIFRS-FULL:第1級公允價值層次成員ACB:ChoomHoldingsInc.成員2021-06-300001683541Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberACB:HighTideInc.成員IFRS-FULL:第1級公允價值層次成員2021-06-300001683541Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberACB:CTT PharmPharmticalHoldingsInc.成員IFRS-FULL:第1級公允價值層次成員2021-06-300001683541Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberacb:Fashion Inc. MemberIFRS-Full:Level 3 of FairValueHierarchyMembers2021-06-300001683541acb:投資投資InEquityInstruments非重大投資成員Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberIFRS-Full:Level 3 of FairValueHierarchyMembers2021-06-300001683541Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember2021-06-300001683541ACB:RadientTechnologiesInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberIFRS-FULL:第1級公允價值層次成員2021-07-012022-06-300001683541Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberacb:CannGroupLimitedMemberIFRS-FULL:第1級公允價值層次成員2021-07-012022-06-300001683541Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberIFRS-FULL:第1級公允價值層次成員ACB:ChoomHoldingsInc.成員2021-07-012022-06-300001683541Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberACB:HighTideInc.成員IFRS-FULL:第1級公允價值層次成員2021-07-012022-06-300001683541Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberACB:CTT PharmPharmticalHoldingsInc.成員IFRS-FULL:第1級公允價值層次成員2021-07-012022-06-300001683541Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberacb:Fashion Inc. MemberIFRS-Full:Level 3 of FairValueHierarchyMembers2021-07-012022-06-300001683541acb:投資投資InEquityInstruments非重大投資成員Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberIFRS-Full:Level 3 of FairValueHierarchyMembers2021-07-012022-06-300001683541Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember2021-07-012022-06-300001683541ACB:RadientTechnologiesInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberIFRS-FULL:第1級公允價值層次成員2022-06-300001683541Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberacb:CannGroupLimitedMemberIFRS-FULL:第1級公允價值層次成員2022-06-300001683541Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberIFRS-FULL:第1級公允價值層次成員ACB:ChoomHoldingsInc.成員2022-06-300001683541Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberACB:HighTideInc.成員IFRS-FULL:第1級公允價值層次成員2022-06-300001683541Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberACB:CTT PharmPharmticalHoldingsInc.成員IFRS-FULL:第1級公允價值層次成員2022-06-300001683541Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberacb:Fashion Inc. MemberIFRS-Full:Level 3 of FairValueHierarchyMembers2022-06-300001683541acb:投資投資InEquityInstruments非重大投資成員Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberIFRS-Full:Level 3 of FairValueHierarchyMembers2022-06-300001683541Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember2022-06-300001683541acb:GreenOrganizationLtd. MemberIfrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Level 2OfFairValueHierarchyMembers2020-06-300001683541ACB:澳大利亞資本公司成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Level 2OfFairValueHierarchyMembers2020-06-300001683541ACB:ChoomHoldingsInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Level 2OfFairValueHierarchyMembers2020-06-300001683541ACB:InvesteeBMembersIFRS-Full:Level 3 of FairValueHierarchyMembersIfrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember2020-06-300001683541ACB:HighTideInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Level 2OfFairValueHierarchyMembers2020-06-300001683541ACB:InvesteeCMembersIFRS-Full:Level 3 of FairValueHierarchyMembersIfrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember2020-06-300001683541acb:投資投資InEquityInstruments非重大投資成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Level 2OfFairValueHierarchyMembers2020-06-300001683541Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember2020-06-300001683541acb:GreenOrganizationLtd. MemberIfrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Level 2OfFairValueHierarchyMembers2020-07-012021-06-300001683541ACB:澳大利亞資本公司成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Level 2OfFairValueHierarchyMembers2020-07-012021-06-300001683541ACB:ChoomHoldingsInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Level 2OfFairValueHierarchyMembers2020-07-012021-06-300001683541ACB:InvesteeBMembersIFRS-Full:Level 3 of FairValueHierarchyMembersIfrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember2020-07-012021-06-300001683541ACB:HighTideInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Level 2OfFairValueHierarchyMembers2020-07-012021-06-300001683541ACB:InvesteeCMembersIFRS-Full:Level 3 of FairValueHierarchyMembersIfrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember2020-07-012021-06-300001683541acb:投資投資InEquityInstruments非重大投資成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Level 2OfFairValueHierarchyMembers2020-07-012021-06-300001683541Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember2020-07-012021-06-300001683541acb:GreenOrganizationLtd. MemberIfrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Level 2OfFairValueHierarchyMembers2021-06-300001683541ACB:澳大利亞資本公司成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Level 2OfFairValueHierarchyMembers2021-06-300001683541ACB:ChoomHoldingsInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Level 2OfFairValueHierarchyMembers2021-06-300001683541ACB:InvesteeBMembersIFRS-Full:Level 3 of FairValueHierarchyMembersIfrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember2021-06-300001683541ACB:HighTideInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Level 2OfFairValueHierarchyMembers2021-06-300001683541ACB:InvesteeCMembersIFRS-Full:Level 3 of FairValueHierarchyMembersIfrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember2021-06-300001683541acb:投資投資InEquityInstruments非重大投資成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Level 2OfFairValueHierarchyMembers2021-06-300001683541Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember2021-06-300001683541acb:GreenOrganizationLtd. MemberIfrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Level 2OfFairValueHierarchyMembers2021-07-012022-06-300001683541ACB:澳大利亞資本公司成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Level 2OfFairValueHierarchyMembers2021-07-012022-06-300001683541ACB:ChoomHoldingsInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Level 2OfFairValueHierarchyMembers2021-07-012022-06-300001683541ACB:InvesteeBMembersIFRS-Full:Level 3 of FairValueHierarchyMembersIfrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember2021-07-012022-06-300001683541ACB:HighTideInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Level 2OfFairValueHierarchyMembers2021-07-012022-06-300001683541ACB:InvesteeCMembersIFRS-Full:Level 3 of FairValueHierarchyMembersIfrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember2021-07-012022-06-300001683541acb:投資投資InEquityInstruments非重大投資成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Level 2OfFairValueHierarchyMembers2021-07-012022-06-300001683541Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember2021-07-012022-06-300001683541acb:GreenOrganizationLtd. MemberIfrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Level 2OfFairValueHierarchyMembers2022-06-300001683541ACB:澳大利亞資本公司成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Level 2OfFairValueHierarchyMembers2022-06-300001683541ACB:ChoomHoldingsInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Level 2OfFairValueHierarchyMembers2022-06-300001683541ACB:InvesteeBMembersIFRS-Full:Level 3 of FairValueHierarchyMembersIfrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember2022-06-300001683541ACB:HighTideInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Level 2OfFairValueHierarchyMembers2022-06-300001683541ACB:InvesteeCMembersIFRS-Full:Level 3 of FairValueHierarchyMembersIfrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember2022-06-300001683541acb:投資投資InEquityInstruments非重大投資成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Level 2OfFairValueHierarchyMembers2022-06-300001683541Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember2022-06-300001683541acb:CannGroupLimitedMember2020-06-300001683541ACB:CTT PharmPharmticalHoldingsInc.成員2020-06-300001683541ACB:ChoomHoldingsInc.成員2020-06-300001683541ACB:文卡納比斯成員2020-06-300001683541ACB:CTT PharmPharmticalHoldingsInc.成員2020-07-012021-06-300001683541ACB:文卡納比斯成員2020-07-012021-06-300001683541acb:CannGroupLimitedMember2021-06-300001683541ACB:CTT PharmPharmticalHoldingsInc.成員2021-06-300001683541ACB:文卡納比斯成員2021-06-300001683541acb:CannGroupLimitedMember2021-07-012022-06-300001683541ACB:CTT PharmPharmticalHoldingsInc.成員2021-07-012022-06-300001683541ACB:文卡納比斯成員2021-07-012022-06-300001683541acb:CannGroupLimitedMember2022-06-300001683541ACB:CTT PharmPharmticalHoldingsInc.成員2022-06-300001683541ACB:文卡納比斯成員2022-06-300001683541Acb:AgriculturalProduceGroupDriedCannabisMember2021-07-012022-06-300001683541Acb:AverageSellingPricePerGramMeasurementInputMember2022-06-30ISO 4217:CADUtr:G0001683541Acb:AverageSellingPricePerGramMeasurementInputMember2021-06-300001683541Acb:AverageSellingPricePerGramMeasurementInputMember2021-07-012022-06-300001683541Acb:AverageSellingPricePerGramMeasurementInputMember2020-07-012021-06-300001683541Acb:WeightedAverageYieldPerPlantMeasurementInputMember2022-06-30Utr:G0001683541Acb:WeightedAverageYieldPerPlantMeasurementInputMember2021-06-300001683541Acb:WeightedAverageYieldPerPlantMeasurementInputMember2021-07-012022-06-300001683541Acb:WeightedAverageYieldPerPlantMeasurementInputMember2020-07-012021-06-300001683541Acb:WeightedAverageEffectiveYieldMeasurementInputMember2022-06-300001683541Acb:WeightedAverageEffectiveYieldMeasurementInputMember2021-06-300001683541Acb:WeightedAverageEffectiveYieldMeasurementInputMember2021-07-012022-06-300001683541Acb:WeightedAverageEffectiveYieldMeasurementInputMember2020-07-012021-06-300001683541Acb:StandardCostPerGramToCompleteProductionMeasurementInputMember2022-06-300001683541Acb:StandardCostPerGramToCompleteProductionMeasurementInputMember2021-06-300001683541Acb:StandardCostPerGramToCompleteProductionMeasurementInputMember2021-07-012022-06-300001683541Acb:StandardCostPerGramToCompleteProductionMeasurementInputMember2020-07-012021-06-300001683541Acb:AgriculturalProduceGroupDriedCannabisIndoorPlantsMember2021-07-012022-06-300001683541Acb:AgriculturalProduceGroupDriedCannabisIndoorPlantsMember2020-07-012021-06-300001683541acb:cannabisOutdoorPlantsMember2021-07-012022-06-300001683541Acb:AgriculturalProduceGroupDriedCannabisMember2020-07-012021-06-300001683541Acb:AgriculturalProduceGroupDriedCannabisIndoorPlantsMember2022-06-300001683541Acb:AgriculturalProduceGroupDriedCannabisIndoorPlantsMember2021-06-300001683541acb:cannabisOutdoorPlantsMember2022-06-300001683541IFRS-Full:AtCostMemberACB:庫存哈維斯特德大麻成員2022-06-300001683541ACB:公允價值調整成員ACB:庫存哈維斯特德大麻成員2022-06-300001683541ACB:庫存哈維斯特德大麻成員2022-06-300001683541IFRS-Full:AtCostMemberACB:庫存哈維斯特德大麻成員2021-06-300001683541ACB:公允價值調整成員ACB:庫存哈維斯特德大麻成員2021-06-300001683541ACB:庫存哈維斯特德大麻成員2021-06-300001683541IFRS-Full:AtCostMemberACB:庫存提取大麻成員2022-06-300001683541ACB:公允價值調整成員ACB:庫存提取大麻成員2022-06-300001683541ACB:庫存提取大麻成員2022-06-300001683541IFRS-Full:AtCostMemberACB:庫存提取大麻成員2021-06-300001683541ACB:公允價值調整成員ACB:庫存提取大麻成員2021-06-300001683541ACB:庫存提取大麻成員2021-06-300001683541acb:庫存大麻產品成員IFRS-Full:AtCostMember2022-06-300001683541acb:庫存大麻產品成員ACB:公允價值調整成員2022-06-300001683541acb:庫存大麻產品成員2022-06-300001683541acb:庫存大麻產品成員IFRS-Full:AtCostMember2021-06-300001683541acb:庫存大麻產品成員ACB:公允價值調整成員2021-06-300001683541acb:庫存大麻產品成員2021-06-300001683541IFRS-Full:AtCostMember2022-06-300001683541ACB:公允價值調整成員2022-06-300001683541IFRS-Full:AtCostMember2021-06-300001683541ACB:公允價值調整成員2021-06-300001683541ACB:FairValueChangesOnInventorySoldMember2021-07-012022-06-300001683541ACB:FairValueChangesOnInventorySoldMember2020-07-012021-06-300001683541Acb:CostOfSalesBeforeFairValueAdjustmentsMember2021-07-012022-06-300001683541Acb:CostOfSalesBeforeFairValueAdjustmentsMember2020-07-012021-06-300001683541IFRS-Full:ComputerEquipmentMembers2021-07-012022-06-300001683541IFRS-FULL:底部範圍成員IFRS-Full:機器成員2021-07-012022-06-300001683541IFRS-Full:TopOfRangeMemberIFRS-Full:機器成員2021-07-012022-06-300001683541IFRS-Full:FixturesAndFittingsMember2021-07-012022-06-300001683541IFRS-FULL:底部範圍成員ACB:建築改進成員2021-07-012022-06-300001683541IFRS-Full:TopOfRangeMemberACB:建築改進成員2021-07-012022-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberIFRS-Full:Gross CarryingAmount MemberIFRS-Full:LandMembers2022-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberIfrs-full:AccumulatedDepreciationAndAmortisationMemberIFRS-Full:LandMembers2022-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberIFRS-Full:LandMembersACB:衝突持續時間成員2022-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberIFRS-Full:LandMembers2022-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberIFRS-Full:Gross CarryingAmount MemberIFRS-Full:LandMembers2021-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberIfrs-full:AccumulatedDepreciationAndAmortisationMemberIFRS-Full:LandMembers2021-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberIFRS-Full:LandMembersACB:衝突持續時間成員2021-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberIFRS-Full:LandMembers2021-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberIFRS-Full:Gross CarryingAmount MemberACB:建築改進成員2022-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberACB:建築改進成員Ifrs-full:AccumulatedDepreciationAndAmortisationMember2022-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberACB:建築改進成員ACB:衝突持續時間成員2022-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberACB:建築改進成員2022-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberIFRS-Full:Gross CarryingAmount MemberACB:建築改進成員2021-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberACB:建築改進成員Ifrs-full:AccumulatedDepreciationAndAmortisationMember2021-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberACB:建築改進成員ACB:衝突持續時間成員2021-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberACB:建築改進成員2021-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberIFRS-Full:Gross CarryingAmount MemberIFRS-FULL:施工進度成員2022-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberIFRS-FULL:施工進度成員Ifrs-full:AccumulatedDepreciationAndAmortisationMember2022-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberIFRS-FULL:施工進度成員ACB:衝突持續時間成員2022-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberIFRS-FULL:施工進度成員2022-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberIFRS-Full:Gross CarryingAmount MemberIFRS-FULL:施工進度成員2021-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberIFRS-FULL:施工進度成員Ifrs-full:AccumulatedDepreciationAndAmortisationMember2021-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberIFRS-FULL:施工進度成員ACB:衝突持續時間成員2021-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberIFRS-FULL:施工進度成員2021-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberIFRS-Full:Gross CarryingAmount MemberIFRS-Full:ComputerEquipmentMembers2022-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberIFRS-Full:ComputerEquipmentMembersIfrs-full:AccumulatedDepreciationAndAmortisationMember2022-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberIFRS-Full:ComputerEquipmentMembersACB:衝突持續時間成員2022-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberIFRS-Full:ComputerEquipmentMembers2022-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberIFRS-Full:Gross CarryingAmount MemberIFRS-Full:ComputerEquipmentMembers2021-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberIFRS-Full:ComputerEquipmentMembersIfrs-full:AccumulatedDepreciationAndAmortisationMember2021-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberIFRS-Full:ComputerEquipmentMembersACB:衝突持續時間成員2021-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberIFRS-Full:ComputerEquipmentMembers2021-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberIFRS-Full:Gross CarryingAmount MemberIFRS-Full:FixturesAndFittingsMember2022-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberIFRS-Full:FixturesAndFittingsMemberIfrs-full:AccumulatedDepreciationAndAmortisationMember2022-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberIFRS-Full:FixturesAndFittingsMemberACB:衝突持續時間成員2022-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberIFRS-Full:FixturesAndFittingsMember2022-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberIFRS-Full:Gross CarryingAmount MemberIFRS-Full:FixturesAndFittingsMember2021-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberIFRS-Full:FixturesAndFittingsMemberIfrs-full:AccumulatedDepreciationAndAmortisationMember2021-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberIFRS-Full:FixturesAndFittingsMemberACB:衝突持續時間成員2021-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberIFRS-Full:FixturesAndFittingsMember2021-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberIFRS-Full:Gross CarryingAmount MemberIFRS-Full:機器成員2022-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberIFRS-Full:機器成員Ifrs-full:AccumulatedDepreciationAndAmortisationMember2022-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberIFRS-Full:機器成員ACB:衝突持續時間成員2022-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberIFRS-Full:機器成員2022-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberIFRS-Full:Gross CarryingAmount MemberIFRS-Full:機器成員2021-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberIFRS-Full:機器成員Ifrs-full:AccumulatedDepreciationAndAmortisationMember2021-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberIFRS-Full:機器成員ACB:衝突持續時間成員2021-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberIFRS-Full:機器成員2021-06-300001683541IFRS-Full:Gross CarryingAmount MemberAcb:PropertyPlantAndEquipmentOwnedAssetsMember2022-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberIfrs-full:AccumulatedDepreciationAndAmortisationMember2022-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberACB:衝突持續時間成員2022-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMember2022-06-300001683541IFRS-Full:Gross CarryingAmount MemberAcb:PropertyPlantAndEquipmentOwnedAssetsMember2021-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberIfrs-full:AccumulatedDepreciationAndAmortisationMember2021-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberACB:衝突持續時間成員2021-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMember2021-06-300001683541IFRS-Full:Gross CarryingAmount MemberIFRS-Full:RightofuseAssetsMemberIFRS-Full:LandMembers2022-06-300001683541IFRS-Full:RightofuseAssetsMemberIfrs-full:AccumulatedDepreciationAndAmortisationMemberIFRS-Full:LandMembers2022-06-300001683541IFRS-Full:RightofuseAssetsMemberIFRS-Full:LandMembersACB:衝突持續時間成員2022-06-300001683541IFRS-Full:RightofuseAssetsMemberIFRS-Full:LandMembers2022-06-300001683541IFRS-Full:Gross CarryingAmount MemberIFRS-Full:RightofuseAssetsMemberIFRS-Full:LandMembers2021-06-300001683541IFRS-Full:RightofuseAssetsMemberIfrs-full:AccumulatedDepreciationAndAmortisationMemberIFRS-Full:LandMembers2021-06-300001683541IFRS-Full:RightofuseAssetsMemberIFRS-Full:LandMembersACB:衝突持續時間成員2021-06-300001683541IFRS-Full:RightofuseAssetsMemberIFRS-Full:LandMembers2021-06-300001683541IFRS-Full:Gross CarryingAmount MemberIFRS-Full:RightofuseAssetsMemberACB:建築改進成員2022-06-300001683541IFRS-Full:RightofuseAssetsMemberACB:建築改進成員Ifrs-full:AccumulatedDepreciationAndAmortisationMember2022-06-300001683541IFRS-Full:RightofuseAssetsMemberACB:建築改進成員ACB:衝突持續時間成員2022-06-300001683541IFRS-Full:RightofuseAssetsMemberACB:建築改進成員2022-06-300001683541IFRS-Full:Gross CarryingAmount MemberIFRS-Full:RightofuseAssetsMemberACB:建築改進成員2021-06-300001683541IFRS-Full:RightofuseAssetsMemberACB:建築改進成員Ifrs-full:AccumulatedDepreciationAndAmortisationMember2021-06-300001683541IFRS-Full:RightofuseAssetsMemberACB:建築改進成員ACB:衝突持續時間成員2021-06-300001683541IFRS-Full:RightofuseAssetsMemberACB:建築改進成員2021-06-300001683541IFRS-Full:Gross CarryingAmount MemberIFRS-Full:RightofuseAssetsMemberIFRS-Full:機器成員2022-06-300001683541IFRS-Full:RightofuseAssetsMemberIFRS-Full:機器成員Ifrs-full:AccumulatedDepreciationAndAmortisationMember2022-06-300001683541IFRS-Full:RightofuseAssetsMemberIFRS-Full:機器成員ACB:衝突持續時間成員2022-06-300001683541IFRS-Full:RightofuseAssetsMemberIFRS-Full:機器成員2022-06-300001683541IFRS-Full:Gross CarryingAmount MemberIFRS-Full:RightofuseAssetsMemberIFRS-Full:機器成員2021-06-300001683541IFRS-Full:RightofuseAssetsMemberIFRS-Full:機器成員Ifrs-full:AccumulatedDepreciationAndAmortisationMember2021-06-300001683541IFRS-Full:RightofuseAssetsMemberIFRS-Full:機器成員ACB:衝突持續時間成員2021-06-300001683541IFRS-Full:RightofuseAssetsMemberIFRS-Full:機器成員2021-06-300001683541IFRS-Full:Gross CarryingAmount MemberIFRS-Full:RightofuseAssetsMember2022-06-300001683541IFRS-Full:RightofuseAssetsMemberIfrs-full:AccumulatedDepreciationAndAmortisationMember2022-06-300001683541IFRS-Full:RightofuseAssetsMemberACB:衝突持續時間成員2022-06-300001683541IFRS-Full:RightofuseAssetsMember2022-06-300001683541IFRS-Full:Gross CarryingAmount MemberIFRS-Full:RightofuseAssetsMember2021-06-300001683541IFRS-Full:RightofuseAssetsMemberIfrs-full:AccumulatedDepreciationAndAmortisationMember2021-06-300001683541IFRS-Full:RightofuseAssetsMemberACB:衝突持續時間成員2021-06-300001683541IFRS-Full:RightofuseAssetsMember2021-06-300001683541IFRS-Full:Gross CarryingAmount Member2022-06-300001683541Ifrs-full:AccumulatedDepreciationAndAmortisationMember2022-06-300001683541ACB:衝突持續時間成員2022-06-300001683541IFRS-Full:Gross CarryingAmount Member2021-06-300001683541Ifrs-full:AccumulatedDepreciationAndAmortisationMember2021-06-300001683541ACB:衝突持續時間成員2021-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberIFRS-Full:LandMembers2021-07-012022-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberACB:建築改進成員2021-07-012022-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberIFRS-FULL:施工進度成員2021-07-012022-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberIFRS-Full:ComputerEquipmentMembers2021-07-012022-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberIFRS-Full:FixturesAndFittingsMember2021-07-012022-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberIFRS-Full:機器成員2021-07-012022-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMember2021-07-012022-06-300001683541IFRS-Full:RightofuseAssetsMemberIFRS-Full:LandMembers2021-07-012022-06-300001683541IFRS-Full:RightofuseAssetsMemberACB:建築改進成員2021-07-012022-06-300001683541IFRS-Full:RightofuseAssetsMemberIFRS-Full:機器成員2021-07-012022-06-300001683541IFRS-Full:RightofuseAssetsMember2021-07-012022-06-300001683541IFRS-Full:RightofuseAssetsMember2020-07-012021-06-300001683541Acb:PropertyPlantAndEquipmentOwnedAssetsMemberacb:OperatingSubleasesMember2021-06-300001683541IFRS-Full:RightofuseAssetsMemberacb:OperatingSubleasesMember2021-06-300001683541acb:生產設施成員2020-07-012021-06-30行政協調委員會:設施0001683541acb:生產設施成員2021-06-300001683541ACB:製造設施成員2021-07-012022-06-300001683541ACB:加拿大製造工廠成員2021-07-012022-06-300001683541ACB:CertainFacilitiesMembers2021-07-012022-06-300001683541ACB:加拿大大麻運營部門成員ACB:CertainFacilitiesMembers2021-07-012022-06-300001683541Acb:InternationalCannabisSegmentGroupOfCashGeneratingUnitsMemberACB:CertainFacilitiesMembers2021-07-012022-06-300001683541acb:歐洲房地產和設備成員2020-07-012021-06-300001683541acb:OccanCustomEquipmentMember2020-07-012021-06-300001683541ACB:AuroraSunFacilityMembers2020-07-012021-06-300001683541ACB:製造設施成員2020-07-012021-06-300001683541ACB:加拿大大麻運營部門成員2021-07-012022-06-300001683541ACB:哥倫比亞房地產成員2020-06-300001683541ACB:重組設施關閉成員2020-06-300001683541ACB:烏拉圭財產成員2020-06-300001683541acb:JamaicaProperty Member2020-06-300001683541ACB:北極星成員2020-06-300001683541ACB:Aurora SunMember2020-06-300001683541ACB:山谷成員2020-06-300001683541ACB:極化成員2020-06-300001683541ACB:惠斯勒AlphaLake成員2020-06-300001683541ACB:哥倫比亞房地產成員2020-07-012021-06-300001683541ACB:重組設施關閉成員2020-07-012021-06-300001683541ACB:烏拉圭財產成員2020-07-012021-06-300001683541acb:JamaicaProperty Member2020-07-012021-06-300001683541ACB:北極星成員2020-07-012021-06-300001683541ACB:Aurora SunMember2020-07-012021-06-300001683541ACB:山谷成員2020-07-012021-06-300001683541ACB:極化成員2020-07-012021-06-300001683541ACB:惠斯勒AlphaLake成員2020-07-012021-06-300001683541ACB:哥倫比亞房地產成員2021-06-300001683541ACB:重組設施關閉成員2021-06-300001683541ACB:烏拉圭財產成員2021-06-300001683541acb:JamaicaProperty Member2021-06-300001683541ACB:北極星成員2021-06-300001683541ACB:Aurora SunMember2021-06-300001683541ACB:山谷成員2021-06-300001683541ACB:極化成員2021-06-300001683541ACB:惠斯勒AlphaLake成員2021-06-300001683541ACB:哥倫比亞房地產成員2021-07-012022-06-300001683541ACB:重組設施關閉成員2021-07-012022-06-300001683541ACB:烏拉圭財產成員2021-07-012022-06-300001683541acb:JamaicaProperty Member2021-07-012022-06-300001683541ACB:北極星成員2021-07-012022-06-300001683541ACB:Aurora SunMember2021-07-012022-06-300001683541ACB:山谷成員2021-07-012022-06-300001683541ACB:極化成員2021-07-012022-06-300001683541ACB:惠斯勒AlphaLake成員2021-07-012022-06-300001683541ACB:哥倫比亞房地產成員2022-06-300001683541ACB:重組設施關閉成員2022-06-300001683541ACB:烏拉圭財產成員2022-06-300001683541acb:JamaicaProperty Member2022-06-300001683541ACB:北極星成員2022-06-300001683541ACB:Aurora SunMember2022-06-300001683541ACB:山谷成員2022-06-300001683541ACB:極化成員2022-06-300001683541ACB:惠斯勒AlphaLake成員2022-06-300001683541IFRS-Full:LandMembersACB:烏拉圭財產成員2019-07-012020-06-30acb:財產0001683541IFRS-Full:運營部門成員ACB:大麻細分市場成員ACB:烏拉圭財產成員2020-07-012021-06-300001683541IFRS-Full:AtFairValueMemberacb:JamaicaProperty MemberIFRS-Full:LandMembers2020-06-300001683541acb:JamaicaProperty MemberIFRS-Full:LandMembers2019-07-012020-06-300001683541acb:JamaicaProperty MemberIFRS-Full:LandMembers2020-08-192020-08-190001683541ACB:北極星成員2022-03-152022-03-150001683541ACB:Aurora SunMemberacb:AlbertaLtd Member2021-07-012022-06-300001683541ACB:山谷成員2022-08-152022-08-150001683541IFRS-FULL:停產運營成員2020-07-012021-06-300001683541IFRS-FULL:停產運營成員acb:AuroraHempEuropeUAB Member2020-07-012021-06-300001683541IFRS-FULL:停產運營成員acb:AuroraHempEuropeUAB Member2020-07-230001683541IFRS-FULL:停產運營成員IFRS-FULL:折扣率測量InputMemberacb:AuroraHempEuropeUAB Memberacb:考慮可接受成員2020-07-230001683541IFRS-FULL:停產運營成員acb:HampcoFoodandFiberInc. Member2020-07-012021-06-300001683541ACB:三支大麻成員2022-05-050001683541ACB:三支大麻成員2022-07-070001683541ACB:三支大麻成員2022-05-052022-05-050001683541ACB:三支大麻成員IFRS-Full:許可證成員2022-05-050001683541IFRS-Full:BrandNamesMemberACB:三支大麻成員2022-05-050001683541ACB:加拿大大麻運營部門成員2021-07-012022-06-300001683541ACB:三支大麻成員2022-05-052022-06-300001683541ACB:三支大麻成員2021-07-012022-06-300001683541ACB:GroweryBVMember2021-11-12ACB:董事會成員ISO4217:歐元0001683541ACB:GroweryBVMemberAcb:AchievingSufficientProfitsAvailableForDistributionMember2021-11-120001683541ACB:GroweryBVMemberACB:實現某些收入目標成員2021-11-120001683541ACB:GroweryBVMember2021-11-122021-11-120001683541Ifrs-full:CustomerrelatedIntangibleAssetsMember2021-07-012022-06-300001683541IFRS-Full:許可證成員2021-07-012022-06-300001683541Ifrs-full:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember2021-07-012022-06-300001683541ifrs—full:RecipesFormulaeModelsDesignsAndPrototypesMember2021-07-012022-06-300001683541IFRS-FULL:計算機軟件成員2021-07-012022-06-300001683541IFRS-Full:Gross CarryingAmount MemberIfrs-full:CustomerrelatedIntangibleAssetsMember2022-06-300001683541Ifrs-full:CustomerrelatedIntangibleAssetsMemberIfrs-full:AccumulatedDepreciationAndAmortisationMember2022-06-300001683541Ifrs-full:CustomerrelatedIntangibleAssetsMemberACB:衝突持續時間成員2022-06-300001683541Ifrs-full:CustomerrelatedIntangibleAssetsMember2022-06-300001683541IFRS-Full:Gross CarryingAmount MemberIfrs-full:CustomerrelatedIntangibleAssetsMember2021-06-300001683541Ifrs-full:CustomerrelatedIntangibleAssetsMemberIfrs-full:AccumulatedDepreciationAndAmortisationMember2021-06-300001683541Ifrs-full:CustomerrelatedIntangibleAssetsMemberACB:衝突持續時間成員2021-06-300001683541Ifrs-full:CustomerrelatedIntangibleAssetsMember2021-06-300001683541IFRS-Full:Gross CarryingAmount MemberIFRS-Full:許可證成員2022-06-300001683541IFRS-Full:許可證成員Ifrs-full:AccumulatedDepreciationAndAmortisationMember2022-06-300001683541IFRS-Full:許可證成員ACB:衝突持續時間成員2022-06-300001683541IFRS-Full:許可證成員2022-06-300001683541IFRS-Full:Gross CarryingAmount MemberIFRS-Full:許可證成員2021-06-300001683541IFRS-Full:許可證成員Ifrs-full:AccumulatedDepreciationAndAmortisationMember2021-06-300001683541IFRS-Full:許可證成員ACB:衝突持續時間成員2021-06-300001683541IFRS-Full:許可證成員2021-06-300001683541IFRS-Full:Gross CarryingAmount MemberIfrs-full:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember2022-06-300001683541Ifrs-full:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMemberIfrs-full:AccumulatedDepreciationAndAmortisationMember2022-06-300001683541Ifrs-full:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMemberACB:衝突持續時間成員2022-06-300001683541Ifrs-full:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember2022-06-300001683541IFRS-Full:Gross CarryingAmount MemberIfrs-full:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember2021-06-300001683541Ifrs-full:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMemberIfrs-full:AccumulatedDepreciationAndAmortisationMember2021-06-300001683541Ifrs-full:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMemberACB:衝突持續時間成員2021-06-300001683541Ifrs-full:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember2021-06-300001683541ifrs—full:RecipesFormulaeModelsDesignsAndPrototypesMemberIFRS-Full:Gross CarryingAmount Member2022-06-300001683541ifrs—full:RecipesFormulaeModelsDesignsAndPrototypesMemberIfrs-full:AccumulatedDepreciationAndAmortisationMember2022-06-300001683541ifrs—full:RecipesFormulaeModelsDesignsAndPrototypesMemberACB:衝突持續時間成員2022-06-300001683541ifrs—full:RecipesFormulaeModelsDesignsAndPrototypesMember2022-06-300001683541ifrs—full:RecipesFormulaeModelsDesignsAndPrototypesMemberIFRS-Full:Gross CarryingAmount Member2021-06-300001683541ifrs—full:RecipesFormulaeModelsDesignsAndPrototypesMemberIfrs-full:AccumulatedDepreciationAndAmortisationMember2021-06-300001683541ifrs—full:RecipesFormulaeModelsDesignsAndPrototypesMemberACB:衝突持續時間成員2021-06-300001683541ifrs—full:RecipesFormulaeModelsDesignsAndPrototypesMember2021-06-300001683541IFRS-Full:Gross CarryingAmount MemberIFRS-FULL:計算機軟件成員2022-06-300001683541IFRS-FULL:計算機軟件成員Ifrs-full:AccumulatedDepreciationAndAmortisationMember2022-06-300001683541IFRS-FULL:計算機軟件成員ACB:衝突持續時間成員2022-06-300001683541IFRS-FULL:計算機軟件成員2022-06-300001683541IFRS-Full:Gross CarryingAmount MemberIFRS-FULL:計算機軟件成員2021-06-300001683541IFRS-FULL:計算機軟件成員Ifrs-full:AccumulatedDepreciationAndAmortisationMember2021-06-300001683541IFRS-FULL:計算機軟件成員ACB:衝突持續時間成員2021-06-300001683541IFRS-FULL:計算機軟件成員2021-06-300001683541IFRS-Full:Gross CarryingAmount MemberIFRS-Full:BrandNamesMember2022-06-300001683541IFRS-Full:BrandNamesMemberIfrs-full:AccumulatedDepreciationAndAmortisationMember2022-06-300001683541IFRS-Full:BrandNamesMemberACB:衝突持續時間成員2022-06-300001683541IFRS-Full:BrandNamesMember2022-06-300001683541IFRS-Full:Gross CarryingAmount MemberIFRS-Full:BrandNamesMember2021-06-300001683541IFRS-Full:BrandNamesMemberIfrs-full:AccumulatedDepreciationAndAmortisationMember2021-06-300001683541IFRS-Full:BrandNamesMemberACB:衝突持續時間成員2021-06-300001683541IFRS-Full:BrandNamesMember2021-06-300001683541IFRS-Full:Gross CarryingAmount MemberIFRS-Full:許可證成員2022-06-300001683541IFRS-Full:許可證成員Ifrs-full:AccumulatedDepreciationAndAmortisationMember2022-06-300001683541IFRS-Full:許可證成員ACB:衝突持續時間成員2022-06-300001683541IFRS-Full:許可證成員2022-06-300001683541IFRS-Full:Gross CarryingAmount MemberIFRS-Full:許可證成員2021-06-300001683541IFRS-Full:許可證成員Ifrs-full:AccumulatedDepreciationAndAmortisationMember2021-06-300001683541IFRS-Full:許可證成員ACB:衝突持續時間成員2021-06-300001683541IFRS-Full:許可證成員2021-06-300001683541Ifrs-full:CustomerrelatedIntangibleAssetsMember2021-06-300001683541Ifrs-full:CustomerrelatedIntangibleAssetsMember2021-07-012022-06-300001683541Ifrs-full:CustomerrelatedIntangibleAssetsMember2022-06-300001683541IFRS-Full:許可證成員2021-06-300001683541IFRS-Full:許可證成員2021-07-012022-06-300001683541IFRS-Full:許可證成員2022-06-300001683541Ifrs-full:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember2021-06-300001683541Ifrs-full:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember2021-07-012022-06-300001683541Ifrs-full:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember2022-06-300001683541ifrs—full:RecipesFormulaeModelsDesignsAndPrototypesMember2021-06-300001683541ifrs—full:RecipesFormulaeModelsDesignsAndPrototypesMember2021-07-012022-06-300001683541ifrs—full:RecipesFormulaeModelsDesignsAndPrototypesMember2022-06-300001683541IFRS-FULL:計算機軟件成員2021-06-300001683541IFRS-FULL:計算機軟件成員2021-07-012022-06-300001683541IFRS-FULL:計算機軟件成員2022-06-300001683541IFRS-Full:BrandNamesMember2021-07-012022-06-300001683541IFRS-Full:許可證成員2021-07-012022-06-300001683541Ifrs-full:IntangibleAssetsOtherThanGoodwillMember2021-06-300001683541Ifrs-full:IntangibleAssetsOtherThanGoodwillMember2021-07-012022-06-300001683541Ifrs-full:IntangibleAssetsOtherThanGoodwillMember2022-06-300001683541IFRS-FULL:Goodwill Members2021-06-300001683541IFRS-FULL:Goodwill Members2021-07-012022-06-300001683541IFRS-FULL:Goodwill Members2022-06-300001683541Ifrs-full:CustomerrelatedIntangibleAssetsMember2020-06-300001683541Ifrs-full:CustomerrelatedIntangibleAssetsMember2021-04-012021-06-300001683541IFRS-Full:許可證成員2020-06-300001683541IFRS-Full:許可證成員2021-04-012021-06-300001683541Ifrs-full:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember2020-06-300001683541Ifrs-full:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember2021-04-012021-06-300001683541ifrs—full:RecipesFormulaeModelsDesignsAndPrototypesMember2020-06-300001683541ifrs—full:RecipesFormulaeModelsDesignsAndPrototypesMember2021-04-012021-06-300001683541IFRS-FULL:計算機軟件成員2020-06-300001683541IFRS-FULL:計算機軟件成員2021-04-012021-06-300001683541IFRS-Full:BrandNamesMember2020-06-300001683541IFRS-Full:BrandNamesMember2021-04-012021-06-300001683541IFRS-Full:許可證成員2020-06-300001683541IFRS-Full:許可證成員2021-04-012021-06-300001683541Ifrs-full:IntangibleAssetsOtherThanGoodwillMember2020-06-300001683541Ifrs-full:IntangibleAssetsOtherThanGoodwillMember2021-04-012021-06-300001683541IFRS-FULL:Goodwill Members2020-06-300001683541IFRS-FULL:Goodwill Members2021-04-012021-06-3000016835412021-04-012021-06-300001683541Acb:CanadianCannabisSegmentGroupOfCashGeneratingUnitsMember2022-06-300001683541Acb:InternationalCannabisSegmentGroupOfCashGeneratingUnitsMember2022-06-300001683541acb:CannabisSegmentGroupOfCashGeneratingUnitsMember2021-06-300001683541Acb:CanadianCannabisSegmentGroupOfCashGeneratingUnitsMember2021-07-010001683541Acb:InternationalCannabisSegmentGroupOfCashGeneratingUnitsMember2021-07-010001683541Acb:CanadianCannabisSegmentGroupOfCashGeneratingUnitsMemberIFRS-Full:其他無形資產成員2021-07-012022-06-300001683541Acb:InternationalCannabisSegmentGroupOfCashGeneratingUnitsMemberIfrs-full:CustomerrelatedIntangibleAssetsMember2021-07-012022-06-300001683541IFRS-FULL:計算機軟件成員Acb:CanadianCannabisSegmentGroupOfCashGeneratingUnitsMember2020-07-012021-06-300001683541Ifrs-full:IntangibleAssetsOtherThanGoodwillMemberACB:加拿大大麻現金生成單位成員ACB:TerminalGrowthRateMeasurementInputMember2022-06-300001683541Ifrs-full:IntangibleAssetsOtherThanGoodwillMemberACB:TerminalGrowthRateMeasurementInputMemberACB:歐洲大麻現金生成單位成員2022-06-300001683541IFRS-FULL:Goodwill MembersACB:TerminalGrowthRateMeasurementInputMemberACB:加拿大大麻運營部門成員2022-06-300001683541acb:InternationalCannabisOperatingSegmentMemberIFRS-FULL:Goodwill MembersACB:TerminalGrowthRateMeasurementInputMember2022-06-300001683541Ifrs-full:IntangibleAssetsOtherThanGoodwillMemberACB:加拿大大麻現金生成單位成員IFRS-FULL:折扣率測量InputMember2022-06-300001683541Ifrs-full:IntangibleAssetsOtherThanGoodwillMemberIFRS-FULL:折扣率測量InputMemberACB:歐洲大麻現金生成單位成員2022-06-300001683541IFRS-FULL:折扣率測量InputMemberIFRS-FULL:Goodwill MembersACB:加拿大大麻運營部門成員2022-06-300001683541IFRS-FULL:折扣率測量InputMemberacb:InternationalCannabisOperatingSegmentMemberIFRS-FULL:Goodwill Members2022-06-300001683541Ifrs-full:IntangibleAssetsOtherThanGoodwillMemberACB:加拿大大麻現金生成單位成員ACB:RevenueGrowthRateMeasurementInputMember2022-06-300001683541Ifrs-full:IntangibleAssetsOtherThanGoodwillMemberACB:RevenueGrowthRateMeasurementInputMemberACB:歐洲大麻現金生成單位成員2022-06-300001683541IFRS-FULL:Goodwill MembersACB:RevenueGrowthRateMeasurementInputMemberACB:加拿大大麻運營部門成員2022-06-300001683541acb:InternationalCannabisOperatingSegmentMemberIFRS-FULL:Goodwill MembersACB:RevenueGrowthRateMeasurementInputMember2022-06-300001683541Ifrs-full:IntangibleAssetsOtherThanGoodwillMemberACB:加拿大大麻現金生成單位成員2022-06-300001683541Ifrs-full:IntangibleAssetsOtherThanGoodwillMemberACB:歐洲大麻現金生成單位成員2022-06-300001683541IFRS-FULL:Goodwill MembersACB:加拿大大麻運營部門成員2022-06-300001683541acb:InternationalCannabisOperatingSegmentMemberIFRS-FULL:Goodwill Members2022-06-300001683541Ifrs-full:IntangibleAssetsOtherThanGoodwillMemberACB:加拿大大麻現金生成單位成員ACB:TerminalGrowthRateMeasurementInputMember2021-06-300001683541Ifrs-full:IntangibleAssetsOtherThanGoodwillMemberACB:TerminalGrowthRateMeasurementInputMemberACB:歐洲大麻現金生成單位成員2021-06-300001683541IFRS-FULL:Goodwill MembersACB:TerminalGrowthRateMeasurementInputMemberACB:加拿大大麻運營部門成員2021-06-300001683541ACB:UnitedStatesCBDCashGeneratingUnitMemberIFRS-FULL:Goodwill MembersACB:TerminalGrowthRateMeasurementInputMember2021-06-300001683541Ifrs-full:IntangibleAssetsOtherThanGoodwillMemberACB:加拿大大麻現金生成單位成員IFRS-FULL:折扣率測量InputMember2021-06-300001683541Ifrs-full:IntangibleAssetsOtherThanGoodwillMemberIFRS-FULL:折扣率測量InputMemberACB:歐洲大麻現金生成單位成員2021-06-300001683541IFRS-FULL:折扣率測量InputMemberIFRS-FULL:Goodwill MembersACB:加拿大大麻運營部門成員2021-06-300001683541ACB:UnitedStatesCBDCashGeneratingUnitMemberIFRS-FULL:折扣率測量InputMemberIFRS-FULL:Goodwill Members2021-06-300001683541Ifrs-full:IntangibleAssetsOtherThanGoodwillMemberACB:加拿大大麻現金生成單位成員ACB:RevenueGrowthRateMeasurementInputMember2021-06-300001683541Ifrs-full:IntangibleAssetsOtherThanGoodwillMemberACB:RevenueGrowthRateMeasurementInputMemberACB:歐洲大麻現金生成單位成員2021-06-300001683541IFRS-FULL:Goodwill MembersACB:RevenueGrowthRateMeasurementInputMemberACB:加拿大大麻運營部門成員2021-06-300001683541ACB:UnitedStatesCBDCashGeneratingUnitMemberIFRS-FULL:Goodwill MembersACB:RevenueGrowthRateMeasurementInputMember2021-06-300001683541Ifrs-full:IntangibleAssetsOtherThanGoodwillMemberACB:加拿大大麻現金生成單位成員2021-06-300001683541Ifrs-full:IntangibleAssetsOtherThanGoodwillMemberACB:歐洲大麻現金生成單位成員2021-06-300001683541IFRS-FULL:Goodwill MembersACB:加拿大大麻運營部門成員2021-06-300001683541ACB:UnitedStatesCBDCashGeneratingUnitMemberIFRS-FULL:Goodwill Members2021-06-300001683541ACB:加拿大大麻現金生成單位成員ACB:TerminalGrowthRateMeasurementInputMember2022-03-310001683541ACB:TerminalGrowthRateMeasurementInputMemberACB:加拿大大麻運營部門成員2022-03-310001683541ACB:加拿大大麻現金生成單位成員IFRS-FULL:折扣率測量InputMember2022-03-310001683541IFRS-FULL:折扣率測量InputMemberACB:加拿大大麻運營部門成員2022-03-310001683541Ifrs-full:IntangibleAssetsOtherThanGoodwillMember2020-07-012021-06-300001683541ACB:加拿大大麻現金生成單位成員ACB:RevenueGrowthRateMeasurementInputMember2022-03-310001683541ACB:RevenueGrowthRateMeasurementInputMemberACB:加拿大大麻運營部門成員2022-03-310001683541ACB:加拿大大麻現金生成單位成員2022-03-310001683541ACB:加拿大大麻運營部門成員2022-03-310001683541ACB:加拿大大麻現金生成單位成員2021-07-012022-06-300001683541ACB:加拿大大麻現金生成單位成員2020-07-012021-06-300001683541ACB:歐洲大麻現金生成單位成員2021-07-012022-06-300001683541ACB:歐洲大麻現金生成單位成員2020-07-012021-06-300001683541ACB:加拿大大麻運營部門成員2021-07-012022-03-310001683541ACB:加拿大大麻運營部門成員2020-07-012021-06-300001683541acb:InternationalCannabisOperatingSegmentMember2021-07-012022-06-300001683541acb:InternationalCannabisOperatingSegmentMember2020-07-012021-06-300001683541ACB:可轉換債務成員2020-06-300001683541ACB:可轉換債務成員2020-07-012021-06-300001683541ACB:可轉換債務成員2021-06-300001683541ACB:可轉換債務成員2021-07-012022-06-300001683541ACB:可轉換債務成員2022-06-300001683541ACB:可轉換債務2019年1月2019-01-240001683541ACB:可轉換債務2019年1月2019-01-242019-01-24ISO 4217:美元Xbrli:共享0001683541ACB:可轉換債務2019年1月acb:借款贖回週期一成員2019-01-242019-01-240001683541ACB:可轉換債務2019年1月acb:借款贖回週期一成員2019-01-240001683541IFRS-Full:TopOfRangeMemberACB:可轉換債務2019年1月acb:借款贖回期TwoMember2019-01-242019-01-240001683541ACB:可轉換債務2019年1月IFRS-FULL:底部範圍成員acb:借款贖回期TwoMember2019-01-242019-01-240001683541ACB:可轉換債務2019年1月acb:借款贖回期TwoMember2019-01-242019-01-240001683541ACB:可轉換債務2019年1月acb:借款贖回期ThreeMember2019-01-242019-01-240001683541ACB:可轉換老年人注意事項成員ACB:可轉換債務2019年1月2019-01-240001683541ACB:可轉換債務2019年1月ACB:轉換選項成員2019-01-240001683541ACB:可轉換債務2019年1月2022-06-300001683541ACB:可轉換債務2019年1月ACB:轉換選項成員2022-06-300001683541ACB:可轉換債務2019年1月ACB:轉換選項成員2021-06-300001683541ACB:可轉換債務2019年1月ACB:轉換選項成員2021-07-012022-06-300001683541ACB:可轉換債務2019年1月2021-06-300001683541ACB:可轉換債務2019年1月Ifrs-full:HistoricalVolatilityForSharesMeasurementInputMember2022-06-300001683541ACB:可轉換債務2019年1月Ifrs-full:HistoricalVolatilityForSharesMeasurementInputMember2021-06-300001683541ACB:可轉換債務2019年1月ifrs-full:CreditititsMeasurementInputMemberACB:轉換選項成員2022-06-300001683541ACB:可轉換債務2019年1月ifrs-full:CreditititsMeasurementInputMemberACB:轉換選項成員2021-06-300001683541ACB:可轉換債務2019年1月ACB:StockBorrowRateMeasurementInputMember2022-06-300001683541ACB:可轉換債務2019年1月ACB:StockBorrowRateMeasurementInputMember2021-06-300001683541ACB:可轉換老年人注意事項成員ACB:可轉換債務2019年1月2022-06-300001683541ACB:可轉換老年人注意事項成員ACB:可轉換債務2019年1月2021-06-300001683541ACB:可轉換債務2019年1月2021-07-012022-06-300001683541ACB:ClassAPferenceSharesMember2022-06-300001683541ACB:ClassB首選項共享成員2022-06-300001683541ACB:A2019AtTheMarketProgram成員2021-07-012022-06-300001683541ACB:A2019AtTheMarketProgram成員2020-07-012021-06-300001683541ACB:2022年6月提供會員2022-06-012022-06-010001683541ACB:2022年6月提供公共股票成員2022-06-010001683541ACB:2022年6月提供會員2022-06-010001683541ACB:2022年6月提供保修成員2022-06-010001683541ACB:2021年1月提供會員2021-01-262021-01-260001683541ACB:2021年1月提供超額配售成員2021-01-262021-01-260001683541ACB:2021年1月OfferingCommonstock成員2021-01-260001683541ACB:2021年1月提供會員2021-01-260001683541ACB:2021年1月提供保修成員2021-01-260001683541ACB:2020年11月提供會員2020-11-162020-11-160001683541ACB:2020年11月提供超額配售成員2020-11-162020-11-160001683541ACB:2020年11月提供共用股票成員2020-11-160001683541ACB:2020年11月提供會員2020-11-160001683541ACB:2020年11月提供保修成員2020-11-160001683541ACB:11月和1月單位報價成員2022-06-012022-06-010001683541ACB:11月和1月單位報價成員2020-11-012021-01-310001683541ACB:2020年11月提供會員2021-06-300001683541ACB:2021年1月提供會員2021-06-300001683541ACB:2022年6月提供會員2021-06-300001683541ACB:2020年11月提供會員2021-07-012022-06-300001683541ACB:2021年1月提供會員2021-07-012022-06-300001683541ACB:2022年6月提供會員2021-07-012022-06-300001683541ACB:2020年11月提供會員2022-06-300001683541ACB:2021年1月提供會員2022-06-300001683541ACB:2022年6月提供會員2022-06-300001683541ACB:ExercisePriceRangeOne成員IFRS-FULL:底部範圍成員2022-06-300001683541IFRS-Full:TopOfRangeMemberACB:ExercisePriceRangeOne成員2022-06-300001683541ACB:ExercisePriceRangeOne成員2022-06-300001683541ACB:ExercisePriceRange兩個成員IFRS-FULL:底部範圍成員2022-06-300001683541IFRS-Full:TopOfRangeMemberACB:ExercisePriceRange兩個成員2022-06-300001683541ACB:ExercisePriceRange兩個成員2022-06-300001683541ACB:薪酬選項成員2022-06-300001683541ACB:ExercisePriceRangeOne成員IFRS-FULL:底部範圍成員2022-06-300001683541IFRS-Full:TopOfRangeMemberACB:ExercisePriceRangeOne成員2022-06-300001683541ACB:ExercisePriceRangeOne成員2021-07-012022-06-300001683541ACB:ExercisePriceRangeOne成員2022-06-300001683541IFRS-FULL:底部範圍成員ACB:ExercisePriceRange兩個成員2022-06-300001683541IFRS-Full:TopOfRangeMemberACB:ExercisePriceRange兩個成員2022-06-300001683541ACB:ExercisePriceRange兩個成員2021-07-012022-06-300001683541ACB:ExercisePriceRange兩個成員2022-06-300001683541ACB:練習價格範圍三個成員IFRS-FULL:底部範圍成員2022-06-300001683541IFRS-Full:TopOfRangeMemberACB:練習價格範圍三個成員2022-06-300001683541ACB:練習價格範圍三個成員2021-07-012022-06-300001683541ACB:練習價格範圍三個成員2022-06-300001683541IFRS-FULL:底部範圍成員ACB:ExercisePriceRange4成員2022-06-300001683541IFRS-Full:TopOfRangeMemberACB:ExercisePriceRange4成員2022-06-300001683541ACB:ExercisePriceRange4成員2021-07-012022-06-300001683541ACB:ExercisePriceRange4成員2022-06-300001683541ACB:股票期權成員2021-07-012022-06-300001683541ACB:股票期權成員2020-07-012021-06-300001683541ACB:受限的共享單位成員2022-06-300001683541ACB:延期共享單位成員2022-06-300001683541ACB:數字用户和數字用户成員2020-06-300001683541ACB:數字用户和數字用户成員2020-07-012021-06-300001683541ACB:數字用户和數字用户成員2021-06-300001683541ACB:數字用户和數字用户成員2021-07-012022-06-300001683541ACB:數字用户和數字用户成員2022-06-300001683541ACB:受限的共享單位成員2021-06-300001683541ACB:延期共享單位成員2021-06-300001683541ACB:ExercisePriceRangeOne成員IFRS-FULL:底部範圍成員2022-06-300001683541IFRS-Full:TopOfRangeMemberACB:ExercisePriceRangeOne成員2022-06-300001683541ACB:ExercisePriceRangeOne成員2022-06-300001683541IFRS-FULL:底部範圍成員ACB:ExercisePriceRange兩個成員2022-06-300001683541IFRS-Full:TopOfRangeMemberACB:ExercisePriceRange兩個成員2022-06-300001683541ACB:ExercisePriceRange兩個成員2022-06-300001683541IFRS-FULL:底部範圍成員ACB:練習價格範圍三個成員2022-06-300001683541IFRS-Full:TopOfRangeMemberACB:練習價格範圍三個成員2022-06-300001683541ACB:練習價格範圍三個成員2022-06-300001683541ACB:PS用户成員2021-07-012022-06-300001683541IFRS-FULL:底部範圍成員2022-06-300001683541IFRS-Full:TopOfRangeMember2022-06-300001683541ACB:PS用户成員2022-06-300001683541ACB:PS用户成員2021-06-300001683541ACB:PS用户成員ACB:ExercisePriceRangeOne成員IFRS-FULL:底部範圍成員2022-06-300001683541ACB:PS用户成員ACB:ExercisePriceRangeOne成員IFRS-Full:TopOfRangeMember2022-06-300001683541ACB:PS用户成員ACB:ExercisePriceRangeOne成員2022-06-300001683541ACB:PS用户成員ACB:ExercisePriceRange兩個成員IFRS-FULL:底部範圍成員2022-06-300001683541ACB:PS用户成員IFRS-Full:TopOfRangeMemberACB:ExercisePriceRange兩個成員2022-06-300001683541ACB:PS用户成員ACB:ExercisePriceRange兩個成員2022-06-300001683541ACB:PS用户成員2020-07-012021-06-300001683541ACB:延期納税資產非資本損失成員2021-06-300001683541ACB:延期納税資產非資本損失成員2021-07-012022-06-300001683541ACB:延期納税資產非資本損失成員2022-06-300001683541ACB:延期納税資產資本金損失成員2021-06-300001683541ACB:延期納税資產資本金損失成員2021-07-012022-06-300001683541ACB:延期納税資產資本金損失成員2022-06-300001683541ACB:延期納税資產財務成本成員2021-06-300001683541ACB:延期納税資產財務成本成員2021-07-012022-06-300001683541ACB:延期納税資產財務成本成員2022-06-300001683541Acb:DeferredTaxAssetsInvestmentTaxCreditMember2021-06-300001683541Acb:DeferredTaxAssetsInvestmentTaxCreditMember2021-07-012022-06-300001683541Acb:DeferredTaxAssetsInvestmentTaxCreditMember2022-06-300001683541ACB:遞延税收資產衍生產品成員2021-06-300001683541ACB:遞延税收資產衍生產品成員2021-07-012022-06-300001683541ACB:遞延税收資產衍生產品成員2022-06-300001683541ACB:延期納税資產租賃成員2021-06-300001683541ACB:延期納税資產租賃成員2021-07-012022-06-300001683541ACB:延期納税資產租賃成員2022-06-300001683541IFRS-Full:其他臨時差異成員2021-06-300001683541IFRS-Full:其他臨時差異成員2021-07-012022-06-300001683541IFRS-Full:其他臨時差異成員2022-06-300001683541ACB:延期納税資產成員2021-06-300001683541ACB:延期納税資產成員2021-07-012022-06-300001683541ACB:延期納税資產成員2022-06-300001683541Acb:DeferredTaxLiabilitiesConvertibleDebentureMember2021-06-300001683541Acb:DeferredTaxLiabilitiesConvertibleDebentureMember2021-07-012022-06-300001683541Acb:DeferredTaxLiabilitiesConvertibleDebentureMember2022-06-300001683541Acb:DeferredTaxLiabilitiesInvestmentInAssociatesMember2021-06-300001683541Acb:DeferredTaxLiabilitiesInvestmentInAssociatesMember2021-07-012022-06-300001683541Acb:DeferredTaxLiabilitiesInvestmentInAssociatesMember2022-06-300001683541ACB:遞延納税義務衍生產品成員2021-06-300001683541ACB:遞延納税義務衍生產品成員2021-07-012022-06-300001683541ACB:遞延納税義務衍生產品成員2022-06-300001683541Acb:DeferredTaxLiabilitiesIntangibleAssetsMember2021-06-300001683541Acb:DeferredTaxLiabilitiesIntangibleAssetsMember2021-07-012022-06-300001683541Acb:DeferredTaxLiabilitiesIntangibleAssetsMember2022-06-300001683541Acb:DeferredTaxLiabilitiesPropertyPlantAndEquipmentMember2021-06-300001683541Acb:DeferredTaxLiabilitiesPropertyPlantAndEquipmentMember2021-07-012022-06-300001683541Acb:DeferredTaxLiabilitiesPropertyPlantAndEquipmentMember2022-06-300001683541ACB:延期納税責任清單成員2021-06-300001683541ACB:延期納税責任清單成員2021-07-012022-06-300001683541ACB:延期納税責任清單成員2022-06-300001683541Acb:DeferredTaxLiabilitiesBiologicalAssetsMember2021-06-300001683541Acb:DeferredTaxLiabilitiesBiologicalAssetsMember2021-07-012022-06-300001683541Acb:DeferredTaxLiabilitiesBiologicalAssetsMember2022-06-300001683541ACB:遞延納税義務成員2021-06-300001683541ACB:遞延納税義務成員2021-07-012022-06-300001683541ACB:遞延納税義務成員2022-06-300001683541ACB:淨遞延納税責任成員2021-06-300001683541ACB:淨遞延納税責任成員2021-07-012022-06-300001683541ACB:淨遞延納税責任成員2022-06-300001683541ACB:延期納税資產非資本損失成員2020-06-300001683541ACB:延期納税資產非資本損失成員2020-07-012021-06-300001683541ACB:延期納税資產資本金損失成員2020-06-300001683541ACB:延期納税資產資本金損失成員2020-07-012021-06-300001683541ACB:延期納税資產財務成本成員2020-06-300001683541ACB:延期納税資產財務成本成員2020-07-012021-06-300001683541Acb:DeferredTaxAssetsInvestmentTaxCreditMember2020-06-300001683541Acb:DeferredTaxAssetsInvestmentTaxCreditMember2020-07-012021-06-300001683541ACB:遞延税收資產衍生產品成員2020-06-300001683541ACB:遞延税收資產衍生產品成員2020-07-012021-06-300001683541ACB:延期納税資產租賃成員2020-06-300001683541ACB:延期納税資產租賃成員2020-07-012021-06-300001683541IFRS-Full:其他臨時差異成員2020-06-300001683541IFRS-Full:其他臨時差異成員2020-07-012021-06-300001683541ACB:延期納税資產成員2020-06-300001683541ACB:延期納税資產成員2020-07-012021-06-300001683541Acb:DeferredTaxLiabilitiesConvertibleDebentureMember2020-06-300001683541Acb:DeferredTaxLiabilitiesConvertibleDebentureMember2020-07-012021-06-300001683541Acb:DeferredTaxLiabilitiesInvestmentInAssociatesMember2020-06-300001683541Acb:DeferredTaxLiabilitiesInvestmentInAssociatesMember2020-07-012021-06-300001683541ACB:遞延納税義務衍生產品成員2020-06-300001683541ACB:遞延納税義務衍生產品成員2020-07-012021-06-300001683541Acb:DeferredTaxLiabilitiesIntangibleAssetsMember2020-06-300001683541Acb:DeferredTaxLiabilitiesIntangibleAssetsMember2020-07-012021-06-300001683541Acb:DeferredTaxLiabilitiesPropertyPlantAndEquipmentMember2020-06-300001683541Acb:DeferredTaxLiabilitiesPropertyPlantAndEquipmentMember2020-07-012021-06-300001683541ACB:延期納税責任清單成員2020-06-300001683541ACB:延期納税責任清單成員2020-07-012021-06-300001683541Acb:DeferredTaxLiabilitiesBiologicalAssetsMember2020-06-300001683541Acb:DeferredTaxLiabilitiesBiologicalAssetsMember2020-07-012021-06-300001683541ACB:延期納税義務其他成員2020-06-300001683541ACB:延期納税義務其他成員2020-07-012021-06-300001683541ACB:延期納税義務其他成員2021-06-300001683541ACB:遞延納税義務成員2020-06-300001683541ACB:遞延納税義務成員2020-07-012021-06-300001683541ACB:淨遞延納税責任成員2020-06-300001683541ACB:淨遞延納税責任成員2020-07-012021-06-300001683541Acb:NonCapitalLossRelatedTemporaryDifferencesMember2022-06-300001683541Acb:NonCapitalLossRelatedTemporaryDifferencesMember2021-06-300001683541Acb:InvestmentInAssociatesRelatedTemporaryDifferencesMember2022-06-300001683541Acb:InvestmentInAssociatesRelatedTemporaryDifferencesMember2021-06-300001683541Acb:CapitalLossRelatedTemporaryDifferencesMember2022-06-300001683541Acb:CapitalLossRelatedTemporaryDifferencesMember2021-06-300001683541Acb:PropertyPlantAndEquipmentRelatedTemporaryDifferencesMember2022-06-300001683541Acb:PropertyPlantAndEquipmentRelatedTemporaryDifferencesMember2021-06-300001683541Acb:IntangibleAssetsRelatedTemporaryDifferencesMember2022-06-300001683541Acb:IntangibleAssetsRelatedTemporaryDifferencesMember2021-06-300001683541ACB:善意相關的臨時差異成員2022-06-300001683541ACB:善意相關的臨時差異成員2021-06-300001683541Acb:MarketableSecuritiesRelatedTemporaryDifferencesMember2022-06-300001683541Acb:MarketableSecuritiesRelatedTemporaryDifferencesMember2021-06-300001683541Acb:InvestmentTaxCreditsRelatedTemporaryDifferencesMember2022-06-300001683541Acb:InvestmentTaxCreditsRelatedTemporaryDifferencesMember2021-06-300001683541Acb:DerivativeInstrumentsRelatedTemporaryDifferencesMember2022-06-300001683541Acb:DerivativeInstrumentsRelatedTemporaryDifferencesMember2021-06-300001683541Acb:CapitalLeaseObligationsRelatedTemporaryDifferencesMember2022-06-300001683541Acb:CapitalLeaseObligationsRelatedTemporaryDifferencesMember2021-06-300001683541IFRS-FULL:未使用的税收損失成員2022-06-300001683541IFRS-FULL:未使用的税收損失成員2021-06-300001683541Ifrs-full:JointVenturesWhereEntityIsVenturerMember2022-06-300001683541Ifrs-full:JointVenturesWhereEntityIsVenturerMember2021-06-300001683541ACB:ChoomHoldingsInc.成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:Corporation LoansMembers2021-06-300001683541acb:法律訴訟程序意外負債類別2022-06-300001683541acb:法律訴訟程序意外負債類別2021-06-300001683541acb:LegalProceedingsContingentLiabilityClass B成員2022-06-300001683541acb:LegalProceedingsContingentLiabilityClass B成員2021-06-300001683541Acb:LegalProceedingsContingentLiabilityClaimOfBreachOfObligationsUnderTermSheetMember2020-06-152020-06-150001683541Acb:LegalProceedingsContingentLiabilityClaimOfBreachOfObligationsUnderTermSheetMember2022-06-300001683541Acb:LegalProceedingsContingentLiabilityClaimOfBreachOfObligationsUnderTermSheetMember2021-06-300001683541acb:LegalProceedingsContingentLiabilityClass CMember2022-06-300001683541acb:LegalProceedingsContingentLiabilityClass CMember2021-06-300001683541acb:法律訴訟程序意外負債分類2022-06-300001683541acb:法律訴訟程序意外負債分類2021-06-300001683541Acb:LegalProceedingsContingentLiabilityUnpaidRentMember2021-01-042021-01-040001683541Acb:LegalProceedingsContingentLiabilityUnpaidRentRentInArrearsAndCostsMember2021-01-042021-01-040001683541Acb:LegalProceedingsContingentLiabilityUnpaidRentLossOfRemainingRentMember2021-01-042021-01-040001683541Acb:LegalProceedingsContingentLiabilityUnpaidRentMember2022-06-300001683541Acb:LegalProceedingsContingentLiabilityUnpaidRentMember2021-06-300001683541IFRS-Full:不晚於一年成員2022-06-300001683541Ifrs-full:LaterThanOneYearAndNotLaterThanTwoYearsMember2022-06-300001683541Ifrs-full:LaterThanTwoYearsAndNotLaterThanThreeYearsMember2022-06-300001683541ACB:大麻客户會員Ifrs-full:GoodsOrServicesTransferredAtPointInTimeMemberACB:銷售收入好的成員2021-07-012022-06-300001683541ACB:大麻客户會員ACB:銷售收入好的成員Ifrs-full:GoodsOrServicesTransferredOverTimeMember2021-07-012022-06-300001683541ACB:大麻客户會員ACB:銷售收入好的成員2021-07-012022-06-300001683541ACB:大麻客户會員Ifrs-full:GoodsOrServicesTransferredAtPointInTimeMemberACB:RevenueFromProvisionOfServicesMember2021-07-012022-06-300001683541ACB:大麻客户會員ACB:RevenueFromProvisionOfServicesMemberIfrs-full:GoodsOrServicesTransferredOverTimeMember2021-07-012022-06-300001683541ACB:大麻客户會員ACB:RevenueFromProvisionOfServicesMember2021-07-012022-06-300001683541ACB:大麻客户會員Ifrs-full:GoodsOrServicesTransferredAtPointInTimeMemberACB:增值税成員2021-07-012022-06-300001683541ACB:大麻客户會員Ifrs-full:GoodsOrServicesTransferredOverTimeMemberACB:增值税成員2021-07-012022-06-300001683541ACB:大麻客户會員ACB:增值税成員2021-07-012022-06-300001683541Ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember2021-07-012022-06-300001683541Ifrs-full:GoodsOrServicesTransferredOverTimeMember2021-07-012022-06-300001683541ACB:大麻客户會員Ifrs-full:GoodsOrServicesTransferredAtPointInTimeMemberACB:銷售收入好的成員2020-07-012021-06-300001683541ACB:大麻客户會員ACB:銷售收入好的成員Ifrs-full:GoodsOrServicesTransferredOverTimeMember2020-07-012021-06-300001683541ACB:大麻客户會員ACB:銷售收入好的成員2020-07-012021-06-300001683541ACB:大麻客户會員Ifrs-full:GoodsOrServicesTransferredAtPointInTimeMemberACB:RevenueFromProvisionOfServicesMember2020-07-012021-06-300001683541ACB:大麻客户會員ACB:RevenueFromProvisionOfServicesMemberIfrs-full:GoodsOrServicesTransferredOverTimeMember2020-07-012021-06-300001683541ACB:大麻客户會員ACB:RevenueFromProvisionOfServicesMember2020-07-012021-06-300001683541ACB:大麻客户會員Ifrs-full:GoodsOrServicesTransferredAtPointInTimeMemberACB:增值税成員2020-07-012021-06-300001683541ACB:大麻客户會員Ifrs-full:GoodsOrServicesTransferredOverTimeMemberACB:增值税成員2020-07-012021-06-300001683541ACB:大麻客户會員ACB:增值税成員2020-07-012021-06-300001683541Ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember2020-07-012021-06-300001683541Ifrs-full:GoodsOrServicesTransferredOverTimeMember2020-07-012021-06-30ACB:細分市場0001683541IFRS-Full:運營部門成員ACB:大麻細分市場成員2021-07-012022-06-300001683541Acb:HorizontallyIntegratedBusinessesSegmentMemberIFRS-Full:運營部門成員2021-07-012022-06-300001683541IFRS-FULL:材料對賬項目成員2021-07-012022-06-300001683541IFRS-Full:運營部門成員ACB:大麻細分市場成員2020-07-012021-06-300001683541Acb:HorizontallyIntegratedBusinessesSegmentMemberIFRS-Full:運營部門成員2020-07-012021-06-300001683541IFRS-FULL:材料對賬項目成員2020-07-012021-06-300001683541IFRS-Full:CountryOfDomicileMember2022-06-300001683541ACB:歐洲聯盟成員2022-06-300001683541ACB:其他地域成員2022-06-300001683541IFRS-Full:CountryOfDomicileMember2021-06-300001683541ACB:歐洲聯盟成員2021-06-300001683541ACB:其他地域成員2021-06-300001683541IFRS-Full:CountryOfDomicileMember2021-07-012022-06-300001683541ACB:歐洲聯盟成員2021-07-012022-06-300001683541ACB:其他地域成員2021-07-012022-06-300001683541IFRS-Full:CountryOfDomicileMember2020-07-012021-06-300001683541ACB:歐洲聯盟成員2020-07-012021-06-300001683541ACB:其他地域成員2020-07-012021-06-300001683541acb:客户管理ACB:加拿大大麻運營部門成員2021-07-012022-06-300001683541acb:客户管理ACB:加拿大大麻運營部門成員2020-07-012021-06-300001683541acb:客户BMemberACB:加拿大大麻運營部門成員2020-07-012021-06-300001683541acb:客户管理ACB:加拿大大麻運營部門成員2020-07-012021-06-300001683541ACB:現金和現金等價物1成員Ifrs-full:FinancialAssetsAtAmortisedCostCategoryMember2022-06-300001683541ACB:現金和現金等價物1成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember2022-06-300001683541ACB:現金和現金等價物1成員Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember2022-06-300001683541ACB:現金和現金等價物1成員2022-06-300001683541ACB:受限現金成員Ifrs-full:FinancialAssetsAtAmortisedCostCategoryMember2022-06-300001683541ACB:受限現金成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember2022-06-300001683541ACB:受限現金成員Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember2022-06-300001683541ACB:受限現金成員2022-06-300001683541Ifrs-full:FinancialAssetsAtAmortisedCostCategoryMemberAcb:AccountsReceivableExcludingSalesTaxesAndLeaseReceivableMember2022-06-300001683541Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberAcb:AccountsReceivableExcludingSalesTaxesAndLeaseReceivableMember2022-06-300001683541Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberAcb:AccountsReceivableExcludingSalesTaxesAndLeaseReceivableMember2022-06-300001683541Acb:AccountsReceivableExcludingSalesTaxesAndLeaseReceivableMember2022-06-300001683541Ifrs-full:FinancialAssetsAtAmortisedCostCategoryMemberACB:可銷售的證券成員2022-06-300001683541Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberACB:可銷售的證券成員2022-06-300001683541Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberACB:可銷售的證券成員2022-06-300001683541ACB:可銷售的證券成員2022-06-300001683541Ifrs-full:FinancialAssetsAtAmortisedCostCategoryMemberIFRS-Full:衍生品成員2022-06-300001683541IFRS-Full:衍生品成員Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember2022-06-300001683541Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberIFRS-Full:衍生品成員2022-06-300001683541IFRS-Full:衍生品成員2022-06-300001683541Ifrs-full:FinancialAssetsAtAmortisedCostCategoryMemberACB:應收貸款成員2022-06-300001683541Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberACB:應收貸款成員2022-06-300001683541Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberACB:應收貸款成員2022-06-300001683541ACB:應收貸款成員2022-06-300001683541Ifrs-full:FinancialAssetsAtAmortisedCostCategoryMemberACB:應收租賃款成員2022-06-300001683541Ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMemberACB:應收租賃款成員2022-06-300001683541Ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMemberACB:應收租賃款成員2022-06-300001683541ACB:應收租賃款成員2022-06-300001683541Acb:AccountsPayableAndAccruedLiabilities1MemberIfrs-full:FinancialLiabilitiesAtAmortisedCostCategoryMember2022-06-300001683541Acb:AccountsPayableAndAccruedLiabilities1MemberIfrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMember2022-06-300001683541Acb:AccountsPayableAndAccruedLiabilities1MemberAcb:FinancialLiabilitiesAtFairValueThroughOtherComprehensiveIncomeCategoryMember2022-06-300001683541Acb:AccountsPayableAndAccruedLiabilities1Member2022-06-300001683541Ifrs-full:FinancialLiabilitiesAtAmortisedCostCategoryMemberACB:可轉換債務成員2022-06-300001683541Ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMemberACB:可轉換債務成員2022-06-300001683541Acb:FinancialLiabilitiesAtFairValueThroughOtherComprehensiveIncomeCategoryMemberACB:可轉換債務成員2022-06-300001683541ACB:可轉換債務成員2022-06-300001683541Ifrs-full:FinancialLiabilitiesAtAmortisedCostCategoryMemberACB:ContingentConsiderationPayableMember2022-06-300001683541Ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMemberACB:ContingentConsiderationPayableMember2022-06-300001683541Acb:FinancialLiabilitiesAtFairValueThroughOtherComprehensiveIncomeCategoryMemberACB:ContingentConsiderationPayableMember2022-06-300001683541ACB:ContingentConsiderationPayableMember2022-06-300001683541ACB:其他當前責任成員Ifrs-full:FinancialLiabilitiesAtAmortisedCostCategoryMember2022-06-300001683541Ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMemberACB:其他當前責任成員2022-06-300001683541ACB:其他當前責任成員Acb:FinancialLiabilitiesAtFairValueThroughOtherComprehensiveIncomeCategoryMember2022-06-300001683541ACB:其他當前責任成員2022-06-300001683541IFRS-Full:租賃責任成員Ifrs-full:FinancialLiabilitiesAtAmortisedCostCategoryMember2022-06-300001683541Ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMemberIFRS-Full:租賃責任成員2022-06-300001683541Acb:FinancialLiabilitiesAtFairValueThroughOtherComprehensiveIncomeCategoryMemberIFRS-Full:租賃責任成員2022-06-300001683541IFRS-Full:租賃責任成員2022-06-300001683541ACB:衍生性責任成員Ifrs-full:FinancialLiabilitiesAtAmortisedCostCategoryMember2022-06-300001683541ACB:衍生性責任成員Ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMember2022-06-300001683541ACB:衍生性責任成員Acb:FinancialLiabilitiesAtFairValueThroughOtherComprehensiveIncomeCategoryMember2022-06-300001683541ACB:衍生性責任成員2022-06-300001683541Ifrs-full:FinancialLiabilitiesAtAmortisedCostCategoryMemberACB:其他非當期財務責任成員2022-06-300001683541Ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMemberACB:其他非當期財務責任成員2022-06-300001683541Acb:FinancialLiabilitiesAtFairValueThroughOtherComprehensiveIncomeCategoryMemberACB:其他非當期財務責任成員2022-06-300001683541ACB:其他非當期財務責任成員2022-06-300001683541IFRS-Full:AtFairValueMemberACB:可銷售的證券成員IFRS-FULL:第1級公允價值層次成員2022-06-300001683541IFRS-Full:AtFairValueMemberACB:可銷售的證券成員IFRS-Full:Level 2OfFairValueHierarchyMembers2022-06-300001683541IFRS-Full:AtFairValueMemberIFRS-Full:Level 3 of FairValueHierarchyMembersACB:可銷售的證券成員2022-06-300001683541IFRS-Full:AtFairValueMemberACB:可銷售的證券成員2022-06-300001683541IFRS-Full:AtFairValueMemberIFRS-Full:衍生品成員IFRS-FULL:第1級公允價值層次成員2022-06-300001683541IFRS-Full:AtFairValueMemberIFRS-Full:衍生品成員IFRS-Full:Level 2OfFairValueHierarchyMembers2022-06-300001683541IFRS-Full:AtFairValueMemberIFRS-Full:Level 3 of FairValueHierarchyMembersIFRS-Full:衍生品成員2022-06-300001683541IFRS-Full:AtFairValueMemberIFRS-Full:衍生品成員2022-06-300001683541IFRS-Full:AtFairValueMemberIFRS-FULL:第1級公允價值層次成員ACB:ContingentConsiderationPayableMember2022-06-300001683541IFRS-Full:AtFairValueMemberIFRS-Full:Level 2OfFairValueHierarchyMembersACB:ContingentConsiderationPayableMember2022-06-300001683541IFRS-Full:AtFairValueMemberIFRS-Full:Level 3 of FairValueHierarchyMembersACB:ContingentConsiderationPayableMember2022-06-300001683541IFRS-Full:AtFairValueMemberACB:ContingentConsiderationPayableMember2022-06-300001683541ACB:衍生性責任成員IFRS-Full:AtFairValueMemberIFRS-FULL:第1級公允價值層次成員2022-06-300001683541ACB:衍生性責任成員IFRS-Full:AtFairValueMemberIFRS-Full:Level 2OfFairValueHierarchyMembers2022-06-300001683541ACB:衍生性責任成員IFRS-Full:AtFairValueMemberIFRS-Full:Level 3 of FairValueHierarchyMembers2022-06-300001683541ACB:衍生性責任成員IFRS-Full:AtFairValueMember2022-06-300001683541IFRS-Full:AtFairValueMemberACB:可銷售的證券成員IFRS-FULL:第1級公允價值層次成員2021-06-300001683541IFRS-Full:AtFairValueMemberACB:可銷售的證券成員IFRS-Full:Level 2OfFairValueHierarchyMembers2021-06-300001683541IFRS-Full:AtFairValueMemberIFRS-Full:Level 3 of FairValueHierarchyMembersACB:可銷售的證券成員2021-06-300001683541IFRS-Full:AtFairValueMemberACB:可銷售的證券成員2021-06-300001683541IFRS-Full:AtFairValueMemberIFRS-Full:衍生品成員IFRS-FULL:第1級公允價值層次成員2021-06-300001683541IFRS-Full:AtFairValueMemberIFRS-Full:衍生品成員IFRS-Full:Level 2OfFairValueHierarchyMembers2021-06-300001683541IFRS-Full:AtFairValueMemberIFRS-Full:Level 3 of FairValueHierarchyMembersIFRS-Full:衍生品成員2021-06-300001683541IFRS-Full:AtFairValueMemberIFRS-Full:衍生品成員2021-06-300001683541IFRS-Full:AtFairValueMemberIFRS-FULL:第1級公允價值層次成員ACB:ContingentConsiderationPayableMember2021-06-300001683541IFRS-Full:AtFairValueMemberIFRS-Full:Level 2OfFairValueHierarchyMembersACB:ContingentConsiderationPayableMember2021-06-300001683541IFRS-Full:AtFairValueMemberIFRS-Full:Level 3 of FairValueHierarchyMembersACB:ContingentConsiderationPayableMember2021-06-300001683541IFRS-Full:AtFairValueMemberACB:ContingentConsiderationPayableMember2021-06-300001683541ACB:衍生性責任成員IFRS-Full:AtFairValueMemberIFRS-FULL:第1級公允價值層次成員2021-06-300001683541ACB:衍生性責任成員IFRS-Full:AtFairValueMemberIFRS-Full:Level 2OfFairValueHierarchyMembers2021-06-300001683541ACB:衍生性責任成員IFRS-Full:AtFairValueMemberIFRS-Full:Level 3 of FairValueHierarchyMembers2021-06-300001683541ACB:衍生性責任成員IFRS-Full:AtFairValueMember2021-06-300001683541ACB:三支大麻成員IFRS-Full:Level 3 of FairValueHierarchyMembersACB:ContingentConsiderationPayableMember2020-06-300001683541ACB:惠斯勒醫療公司成員IFRS-Full:Level 3 of FairValueHierarchyMembersACB:ContingentConsiderationPayableMember2020-06-300001683541IFRS-Full:Level 3 of FairValueHierarchyMembersACB:ContingentConsiderationPayableMemberACB:RelivaLLCM成員2020-06-300001683541Ifrs-full:IndividuallyInsignificantCounterpartiesMemberIFRS-Full:Level 3 of FairValueHierarchyMembersACB:ContingentConsiderationPayableMember2020-06-300001683541IFRS-Full:Level 3 of FairValueHierarchyMembersACB:ContingentConsiderationPayableMember2020-06-300001683541ACB:三支大麻成員IFRS-Full:Level 3 of FairValueHierarchyMembersACB:ContingentConsiderationPayableMember2020-07-012021-06-300001683541ACB:惠斯勒醫療公司成員IFRS-Full:Level 3 of FairValueHierarchyMembersACB:ContingentConsiderationPayableMember2020-07-012021-06-300001683541IFRS-Full:Level 3 of FairValueHierarchyMembersACB:ContingentConsiderationPayableMemberACB:RelivaLLCM成員2020-07-012021-06-300001683541Ifrs-full:IndividuallyInsignificantCounterpartiesMemberIFRS-Full:Level 3 of FairValueHierarchyMembersACB:ContingentConsiderationPayableMember2020-07-012021-06-300001683541IFRS-Full:Level 3 of FairValueHierarchyMembersACB:ContingentConsiderationPayableMember2020-07-012021-06-300001683541ACB:三支大麻成員IFRS-Full:Level 3 of FairValueHierarchyMembersACB:ContingentConsiderationPayableMember2021-06-300001683541ACB:惠斯勒醫療公司成員IFRS-Full:Level 3 of FairValueHierarchyMembersACB:ContingentConsiderationPayableMember2021-06-300001683541IFRS-Full:Level 3 of FairValueHierarchyMembersACB:ContingentConsiderationPayableMemberACB:RelivaLLCM成員2021-06-300001683541Ifrs-full:IndividuallyInsignificantCounterpartiesMemberIFRS-Full:Level 3 of FairValueHierarchyMembersACB:ContingentConsiderationPayableMember2021-06-300001683541IFRS-Full:Level 3 of FairValueHierarchyMembersACB:ContingentConsiderationPayableMember2021-06-300001683541ACB:三支大麻成員IFRS-Full:Level 3 of FairValueHierarchyMembersACB:ContingentConsiderationPayableMember2021-07-012022-06-300001683541ACB:惠斯勒醫療公司成員IFRS-Full:Level 3 of FairValueHierarchyMembersACB:ContingentConsiderationPayableMember2021-07-012022-06-300001683541IFRS-Full:Level 3 of FairValueHierarchyMembersACB:ContingentConsiderationPayableMemberACB:RelivaLLCM成員2021-07-012022-06-300001683541Ifrs-full:IndividuallyInsignificantCounterpartiesMemberIFRS-Full:Level 3 of FairValueHierarchyMembersACB:ContingentConsiderationPayableMember2021-07-012022-06-300001683541IFRS-Full:Level 3 of FairValueHierarchyMembersACB:ContingentConsiderationPayableMember2021-07-012022-06-300001683541ACB:三支大麻成員IFRS-Full:Level 3 of FairValueHierarchyMembersACB:ContingentConsiderationPayableMember2022-06-300001683541ACB:惠斯勒醫療公司成員IFRS-Full:Level 3 of FairValueHierarchyMembersACB:ContingentConsiderationPayableMember2022-06-300001683541IFRS-Full:Level 3 of FairValueHierarchyMembersACB:ContingentConsiderationPayableMemberACB:RelivaLLCM成員2022-06-300001683541Ifrs-full:IndividuallyInsignificantCounterpartiesMemberIFRS-Full:Level 3 of FairValueHierarchyMembersACB:ContingentConsiderationPayableMember2022-06-300001683541IFRS-Full:Level 3 of FairValueHierarchyMembersACB:ContingentConsiderationPayableMember2022-06-300001683541Acb:EstimatedProbabilityOfAchievingMilestonesMeasurementInputMemberACB:ContingentConsiderationPayableMember2021-06-300001683541Acb:EstimatedProbabilityOfAchievingMilestonesMeasurementInputMemberACB:ContingentConsiderationPayableMember2022-06-300001683541Acb:EstimatedProbabilityOfAchievingMilestonesMeasurementInputMemberACB:ContingentConsiderationPayableMember2020-07-012021-06-300001683541IFRS-FULL:折扣率測量InputMemberACB:ContingentConsiderationPayableMember2021-06-300001683541IFRS-FULL:折扣率測量InputMemberACB:ContingentConsiderationPayableMember2022-06-300001683541IFRS-FULL:折扣率測量InputMemberACB:ContingentConsiderationPayableMember2020-07-012021-06-300001683541IFRS-Full:CreditRiskMember2022-06-300001683541IFRS-Full:CreditRiskMember2021-06-300001683541IFRS-Full:CreditRiskMemberACB:不晚於60天成員2022-06-300001683541IFRS-Full:CreditRiskMemberACB:不晚於60天成員2021-06-300001683541IFRS-Full:CreditRiskMemberACB:晚於60天成員2022-06-300001683541IFRS-Full:CreditRiskMemberACB:晚於60天成員2021-06-300001683541Ifrs-full:LaterThanThreeYearsAndNotLaterThanFourYearsMember2022-06-300001683541Ifrs-full:LaterThanFourYearsAndNotLaterThanFiveYearsMember2022-06-300001683541IFRS-Full:晚於五年成員2022-06-300001683541IFRS-Full:LiquidityRiskMember2022-06-300001683541IFRS-Full:LiquidityRiskMember2021-06-300001683541Acb:AccountsPayableAndAccruedLiabilities1MemberIFRS-Full:LiquidityRiskMember2022-06-300001683541Acb:AccountsPayableAndAccruedLiabilities1MemberIFRS-Full:LiquidityRiskMemberIFRS-Full:不晚於一年成員2022-06-300001683541Acb:AccountsPayableAndAccruedLiabilities1MemberIfrs-full:LaterThanOneYearAndNotLaterThanThreeYearsMemberIFRS-Full:LiquidityRiskMember2022-06-300001683541Ifrs-full:LaterThanThreeYearsAndNotLaterThanFiveYearsMemberAcb:AccountsPayableAndAccruedLiabilities1MemberIFRS-Full:LiquidityRiskMember2022-06-300001683541Acb:AccountsPayableAndAccruedLiabilities1MemberIFRS-Full:LiquidityRiskMemberIFRS-Full:晚於五年成員2022-06-300001683541IFRS-Full:LiquidityRiskMemberACB:可轉換節點和利息成員2022-06-300001683541IFRS-Full:LiquidityRiskMemberIFRS-Full:不晚於一年成員ACB:可轉換節點和利息成員2022-06-300001683541Ifrs-full:LaterThanOneYearAndNotLaterThanThreeYearsMemberIFRS-Full:LiquidityRiskMemberACB:可轉換節點和利息成員2022-06-300001683541Ifrs-full:LaterThanThreeYearsAndNotLaterThanFiveYearsMemberIFRS-Full:LiquidityRiskMemberACB:可轉換節點和利息成員2022-06-300001683541IFRS-Full:LiquidityRiskMemberIFRS-Full:晚於五年成員ACB:可轉換節點和利息成員2022-06-300001683541IFRS-Full:LiquidityRiskMemberIFRS-Full:租賃責任成員2022-06-300001683541IFRS-Full:LiquidityRiskMemberIFRS-Full:不晚於一年成員IFRS-Full:租賃責任成員2022-06-300001683541Ifrs-full:LaterThanOneYearAndNotLaterThanThreeYearsMemberIFRS-Full:LiquidityRiskMemberIFRS-Full:租賃責任成員2022-06-300001683541Ifrs-full:LaterThanThreeYearsAndNotLaterThanFiveYearsMemberIFRS-Full:LiquidityRiskMemberIFRS-Full:租賃責任成員2022-06-300001683541IFRS-Full:LiquidityRiskMemberIFRS-Full:租賃責任成員IFRS-Full:晚於五年成員2022-06-300001683541IFRS-Full:LiquidityRiskMemberACB:ContingentConsiderationPayableMember2022-06-300001683541IFRS-Full:LiquidityRiskMemberIFRS-Full:不晚於一年成員ACB:ContingentConsiderationPayableMember2022-06-300001683541Ifrs-full:LaterThanOneYearAndNotLaterThanThreeYearsMemberIFRS-Full:LiquidityRiskMemberACB:ContingentConsiderationPayableMember2022-06-300001683541Ifrs-full:LaterThanThreeYearsAndNotLaterThanFiveYearsMemberIFRS-Full:LiquidityRiskMemberACB:ContingentConsiderationPayableMember2022-06-300001683541IFRS-Full:LiquidityRiskMemberIFRS-Full:晚於五年成員ACB:ContingentConsiderationPayableMember2022-06-300001683541IFRS-Full:LiquidityRiskMemberIFRS-Full:不晚於一年成員2022-06-300001683541Ifrs-full:LaterThanOneYearAndNotLaterThanThreeYearsMemberIFRS-Full:LiquidityRiskMember2022-06-300001683541Ifrs-full:LaterThanThreeYearsAndNotLaterThanFiveYearsMemberIFRS-Full:LiquidityRiskMember2022-06-300001683541IFRS-Full:LiquidityRiskMemberIFRS-Full:晚於五年成員2022-06-300001683541acb:A2021AtTheMarketProgramMember2022-06-300001683541ACB:可轉換債務2019年1月IFRS-Full:CurrencyRiskMember2022-06-300001683541IFRS-Full:CurrencyRiskMember2022-06-300001683541IFRS-Full:CurrencyRiskMember2021-07-012022-06-300001683541IFRS-Full:CurrencyRiskMember2020-07-012021-06-300001683541IFRS-Full:EquityPriceRiskMember2022-06-300001683541IFRS-Full:EquityPriceRiskMember2021-07-012022-06-300001683541IFRS-Full:EquityPriceRiskMember2020-07-012021-06-300001683541acb:CannaHealthMemberIFRS-Full:MajorBusinessCombinationMember2022-09-19

美國
美國證券交易委員會
華盛頓特區,20549
表格40-F
¨根據1934年《證券交易法》第12條所作的登記聲明
x根據1934年《證券交易法》第13(A)或15(D)條提交的年度報告

截至本財政年度止6月30日, 2022
委託文件編號:001-38691
奧羅拉大麻公司.
(註冊人的確切姓名載於其章程)
不列顛哥倫比亞,加拿大
2833不適用
(公司或組織的省或其他司法管轄區)(主要標準行業分類代碼)(税務局僱主
識別號碼)

500—10355 Jasper Avenue,
埃德蒙頓, 艾伯塔省, T5J 1Y6
電話:1-844-928-7672
(註冊人主要執行辦公室的地址和電話號碼)

企業服務公司
小瀑布大道251號
紐卡斯爾郡
威爾明頓, 特拉華州19808
電話:1-800-927-9800
(姓名、地址(包括郵政編碼)和電話號碼(包括
美國服務代理的區號)
根據該法第12(B)條登記或將登記的證券:
每個班級的標題
交易代碼
註冊的每個交易所的名稱
普通股,無面值

ACB
納斯達克全球精選市場
購買普通股的權利,無面值
根據該法第12(G)條登記或將登記的證券:
根據該法第15(d)條有報告義務的證券:
如屬年度報告,請勾選該表格所填報的資料:
x
《年度信息表》
x
*經審計的年度財務報表
説明截至年度報告所涉期間結束時註冊人的每一類資本或普通股的流通股數量:297,772,238
用複選標記表示註冊人(1)是否在過去12個月內(或註冊人被要求提交該等報告的較短期限內)提交了《交易所法案》第13條或第15(D)條要求提交的所有報告,以及(2)在過去90天內是否符合該等提交要求。
x不是¨



用複選標記表示註冊人是否在過去12個月內(或註冊人被要求提交和發佈此類文件的較短時間內)以電子方式提交了根據S-T規則405(本章232.405節)要求提交和發佈的每個交互數據文件。
x
不是
¨
用複選標記表示註冊人是否是交易法第12b-2條所界定的新興成長型公司。
新興成長型公司¨
如果一家根據美國公認會計原則編制財務報表的新興成長型公司,用複選標記表示註冊人是否已選擇不使用延長的過渡期來遵守†根據交易法第13(A)節提供的任何新的或修訂的財務會計準則。¨
†新的或修訂的財務會計準則是指財務會計準則委員會在2012年4月5日之後發佈的對其會計準則編纂的任何更新。

用複選標記表示註冊人是否提交了一份報告,證明其管理層根據《薩班斯-奧克斯利法案》(《美國聯邦法典》第15編,第7262(B)節)第404(B)條對其財務報告的內部控制的有效性進行了評估,該評估是由編制或發佈其審計報告的註冊會計師事務所進行的。




II


介紹性信息
Aurora Cannabis Inc.(The公司“或”奧羅拉)是經修訂的1934年《證券交易法》規則3b-4所界定的“外國私人發行人”(《交易所法案》“),並且是一家加拿大發行人,有資格根據交易法第13節的Form 40-F根據多司法管轄區披露制度(TheMJDS“)由美國證券交易委員會(”美國證券交易委員會“)。公司普通股於多倫多證券交易所及納斯達克全球精選市場(“GIC Global Select Market”)上市。納斯達克“),商品代號為”ACB“。
在本年度報告中,除文意另有所指外,凡提及“我們”、“公司”或“奧羅拉”,均指奧羅拉大麻公司及其全資子公司。
除非另有説明,本年度報告中的所有金額均以加元表示,所有提及的“$”均指加元,提及的“美元”或“美元”均指美元。
經審計的財務報表、管理層的討論和分析
和年度信息表
以下主要文件作為證物提交給本年度報告,並作為參考納入本年度報告:
文檔證物編號:
本公司於二零二二年六月三十日及截至該日止年度的經審核綜合財務報表及其附註,連同獨立註冊會計師事務所的有關報告99.5
管理層對本公司截至2022年6月30日止年度的討論及分析(“MD&A”)
99.6
本公司截至2022年6月30日止年度的年度資料表(“本公司”)AIF”)
99.7

前瞻性陳述

本年度報告包括或以引用的方式納入某些陳述,這些陳述可能構成美國所指的“前瞻性信息”和“前瞻性陳述”。 1995年私人證券訴訟改革法(統稱為"前瞻性陳述“或”FLS“)。這些前瞻性陳述是在本年度報告發布之日作出的,公司不打算也不承擔任何義務來更新這些財務報告,除非適用的證券法規要求更新。財務報告與未來事件或未來業績有關,反映了公司管理層對未來事件的期望或信念。在某些情況下,可通過使用“計劃”、“預期”或“不預期”、“預期”、“預算”、“預定”、“估計”、“預測”、“打算”、“預期”或“不預期”或“相信”等詞語或短語的變體或某些行動、事件或結果“可能”、“可能”、“將”、“可能”或“將採取”的陳述來確定,“發生”或“將實現”或這些術語或類似術語的否定。財務報告本身的性質涉及已知和未知的風險、不確定因素和其他因素,這些風險、不確定因素和其他因素可能導致公司的實際結果、業績或成就與財務報告明示或暗示的任何未來結果、業績或成就大不相同。該公司不能保證FLS將被證明是準確的,因為實際結果和未來事件可能與這類陳述中預期的大不相同。因此,讀者不應過度依賴FLS。本年度報告和通過引用併入的文件中的某些財務報告包括但不限於以下內容:

預計措施包括收入、現金流、公允價值調整前的調整後毛利率、預期銷售、一般和行政(“SG&A“)運行率和生產的克數;
公司的戰略和在“我們的戰略”標題下討論的其他事項;
預期處置在“法律訴訟和監管行動”標題下披露的法律索賠;
公司執行業務轉型計劃和調整後EBITDA盈利能力的能力;
1


計劃的成本效率,包括執行公司的成本節約計劃,包括但不限於資產整合、供應鏈效率和其他SG&A費用的減少;
與成人娛樂市場的發展和合法化有關的期望;
增長機會,包括擴展到更多的國際成人娛樂市場;
產品組合和創新,以及相關的收入增長;
未來的戰略規劃;
醫療和監管專業知識的競爭優勢和優勢;
將基因創新授權給其他有限合夥人和相關的收入增長;
對生物合成生產和相關知識產權的期望;
收購Thrive及相關利益,包括但不限於加速公司消費者業務的重新定位;
對Bevo農場的大部分投資和相關收益,包括重新調整Aurora Sky設施的用途;以及
新冠肺炎疫情對公司業務、運營、資本資源和/或財務業績的影響。

本文件中包含的前瞻性信息或陳述是基於管理層認為合理的假設編制的。制定前瞻性陳述所涉及的重大因素或假設包括但不限於,來自政府來源的公開信息,以及來自市場研究和行業分析的信息,以及基於公司認為合理的基於該行業的數據和知識的假設。

此類前瞻性陳述是反映公司根據當前信息作出的最佳判斷的估計,涉及許多風險和不確定因素,不能保證其他因素不會影響此類前瞻性陳述的準確性。這些風險包括但不限於:留住關鍵人員的能力,繼續投資基礎設施以支持增長的能力,以可接受的條件獲得融資的能力,我們產品的持續質量,客户體驗和保留,第三方政府和非政府消費者銷售渠道的發展,管理層對加拿大和公司出口司法管轄區消費者需求的估計,對未來業績和支出的預期,完成建設項目和設施改進的額外資本的可用性,收購的業務和運營成功整合的風險,管理層對SG&A將僅按收入增長比例增長的估計,本新聞稿包含的前瞻性信息包括:擴大和維持分銷能力的能力、競爭的影響、金融市場狀況的一般影響、大麻種植業務的產量、產品需求、所需商品的價格變化、競爭、行業法律、規則和條例發生變化的可能性、流行病、流行病或其他公共衞生危機(包括當前新冠肺炎的爆發)以及此處提供的最新情況。另請參閲AIF中的“業務風險因素説明”。敦促讀者在評估前瞻性陳述時仔細考慮風險、不確定性和假設。

儘管公司認為前瞻性陳述所傳達的預期是合理的,但不能對未來的結果、批准或成就作出保證。本年度報告和本文引用的文件中包含的前瞻性陳述明確受本警示聲明的限制。

這一討論以及本文引用的AIF和MD&A中包含的風險因素的討論,並不是可能影響有關公司的任何前瞻性陳述或信息的全部因素。
致美國讀者的提示:
美國和加拿大報告做法的差異
本公司獲準根據加拿大的披露要求編制本年度報告,而加拿大的披露要求不同於美國的要求。本公司歷來根據國際會計準則委員會發布的國際財務報告準則編制綜合財務報表,該準則在某些方面不同於美國公認會計準則(“美國公認會計原則“)和美國證券交易委員會規定的做法。因此,本年度報告中引用的公司財務報表可能無法與根據美國公認會計原則編制的財務報表相比較。
2


通貨
除非另有説明,本年度報告中的所有金額均以加元表示。2022年6月30日,根據加拿大銀行公佈的每日匯率,加元兑換美元的匯率為1美元=1.2886美元。
控制和程序
披露控制和程序
在本年度報告表格40-F的附件99.6所載的MD&A副標題“披露控制和程序”下的“財務報告的內部控制”一節中所提供的信息,通過引用併入本文。

管理層關於財務報告內部控制的年度報告
本年度報告表格40-F的附件99.6所載的“管理層對財務報告內部控制的評估”副標題下的“財務報告內部控制”一節所提供的信息,在此引用作為參考。

註冊會計師事務所認證報告
本公司以Form 40-F格式提交的經審計年度財務報表附件99.5所載的“獨立註冊會計師事務所報告”項下所提供的披露,在此併入作為參考。
財務報告內部控制的變化
本年度報告表格40-F的附件99.6所載的“財務報告內部控制變更”副標題下的“財務報告內部控制”一節所提供的信息通過引用併入本年度報告。
公司治理

公司董事會(“衝浪板”) 負責本公司的企業管治,並設有以下獨立的指定常設委員會:提名及企業管治委員會、人力資源及薪酬委員會、審計委員會及科學與創新委員會。每個委員會的章程可在公司的公司網站上查看,網址為Https://investor.auroramj.com/about-aurora/corporate-governance/。此外,本公司的審計委員會章程作為附表“A”附於本年度報告附件99.7的AIF。
提名和公司治理委員會

提名及企業管治委員會(“N&CGC“)負責篩選獲提名為委員會成員的人士。N&CGC每年對董事和被提名者的技能和資格進行評估,以確保董事會成員擁有滿足公司當前需求的必要技能和資格。N&CGC由諾瑪·比徹姆(主席)、羅恩·芬克、亞當·斯維拉斯和奇特萬特·科利組成。董事會已經確定,根據納斯達克獨立標準第5605(A)(2)條規定的獨立標準,N&CGC的所有成員都是獨立的。
人力資源和薪酬委員會

人力資源和薪酬委員會(“HRCC“)負責(A)根據本公司的目標及宗旨審核及批准董事及行政人員薪酬,(B)審核及批准本公司的激勵性薪酬及以股權為基礎的計劃及安排,及(C)定期向董事會彙報HRCC的活動。在就董事及行政人員薪酬作出建議時,人力資源協調委員會會考慮以下各項的薪酬類別及支付予董事及行政人員的金額:
3


可比的加拿大上市公司。人權協調委員會由特里薩·費爾斯通(主席)、諾瑪·比徹姆、亞當·斯維拉斯和Shan·阿特金斯組成。董事會認定,根據納斯達克《董事獨立性標準》第5605(A)(2)條規定的獨立性標準,人權委員會的所有成員都是獨立的。

科學與創新委員會
科學及創新委員會(“S與我委員會“)與管理層一起審查和討論公司的科學和創新戰略,包括植物科學、人類科學、分析科學和產品設計與配方方面的全部舉措和投資組合,並在適當時向董事會提出建議。S與我委員會由蘭斯·弗裏德曼(主席)、特蕾莎·費爾斯通和邁克爾·辛格組成。董事會已根據納斯達克的董事獨立性標準第5605(A)(2)條規定的獨立性標準確定S與獨立委員會的大多數成員是獨立的。由於辛格之前擔任過臨時首席執行官和執行主席,因此他並不被認為是獨立的。
審計委員會
我們的董事會成立了一個獨立的審計委員會,以監督我們的會計和財務報告程序以及對我們的年度財務報表的審計。
審計委員會由Shan·阿特金斯(主席)、羅恩·芬克、蘭斯·弗裏德曼和奇特萬特·科利組成。董事會已決定審核委員會符合納斯達克規則第5605(C)(2)(A)條所載的組成規定,而審核委員會的每名成員均為獨立成員,一如交易所法令第10A-3條及納斯達克董事獨立性準則第5605(A)(2)條所述。審計委員會的四名成員都有財務知識,這意味着他們能夠閲讀和理解公司的財務報表,並瞭解公司財務報表中合理預期提出的問題的廣度和複雜程度。
審計委員會財務專家
董事會認定,Shan·阿特金斯和奇特旺特·科利分別有資格成為“審計委員會財務專家”(定義見一般指示B第(8)(B)段至表格40-F)和納斯達克第5605(C)(2)(A)條規定的“財務經驗豐富的審計委員會成員”。
預先批准以下機構提供的審計和非審計服務
獨立審計師
審核委員會章程列明有關本公司外聘核數師提供非審核服務的責任,並要求審核委員會根據適用法律預先批准本公司外聘核數師提供的所有許可非審核服務。
主要會計費用和服務--獨立審計師
加拿大不列顛哥倫比亞省温哥華畢馬威會計師事務所:85, (“畢馬威“)擔任我們截至2022年6月30日和2021年6月30日的財政年度的獨立註冊會計師事務所。
下表列出了有關畢馬威在截至6月30日的最後兩個財年每年向我們開出的加元金額的信息:
財政期間結束
審計費
($)(1)
審計相關費用
($)(2)
税費
($)(3)
所有其他費用
($)(4)
20224,378,890255,94432,800
20213,042,764357,032
4


備註
(1)“審計費用”包括年度審計和財務報表季度審查的績效費用,其中包括對重大交易和事項的審計,以及對招股説明書和融資文件的審查,包括對承銷商的相關協助。
(2)“與審計有關的費用”包括未在第(1)款中反映的擔保或會計相關服務的費用。
(3)“税費”包括税務合規費用和税務諮詢費用。
(4)“所有其他費用”是指特別項目的費用,包括審查招股説明書和融資文件。
審計委員會預審政策
本公司管理層不時向審計委員會推薦由本公司核數師提供的審計和非審計服務,並請求審計委員會批准。

審計委員會可授權其一名或多名成員預先批准由本公司外聘核數師向本公司或其附屬公司提供的非審計服務。非審計服務的預先核準必須在這種預先核準之後的第一次預定會議上提交給審計委員會。

審計委員會可通過採用聘用非審計服務的具體政策和程序來履行其預先批准非審計服務的職責,前提是關於特定服務的政策和程序已詳細説明,審計委員會被告知每項非審計服務,並且程序不包括將審計委員會的職責轉授給管理層。
表外安排
本年度報告表格40-F的附件99.6所載的“財務報告內部控制變更”副標題下的“財務報告內部控制”一節所提供的信息通過引用併入本年度報告。
道德準則
我們通過了《商業行為和道德準則》(《代碼“)這適用於公司及其子公司的高級管理人員(包括但不限於首席執行官、首席財務官和其他高級管理人員)、員工和董事,並促進誠實和道德行為等。本守則符合表格40-F所指的“道德守則”的要求。本守則上次由本公司董事會於2022年6月29日審議及批准。該守則可在公司簡介下查閲,網址為Www.SEDAR.com 以及在公司的網站上Https://investor.auroramj.com/about-aurora/corporate-governance/.

於截至2022年6月30日止財政年度內,並無根據一般指示B第9段的規定須披露的守則作出重大修訂,亦無豁免本公司任何主要行政人員或任何執行類似職能的人士。
5






依據規例Btr發出的通知
於截至2022年6月30日止年度內,本公司並無根據BTR規例第104條規定發出任何有關受BTR規例第101條規定的禁制期所規限的股權證券的通知。
納斯達克的公司治理
我們的普通股在納斯達克上交易,代碼是“ACB”。納斯達克第5615(A)(3)條允許外國私人發行人遵循其母國慣例,以替代納斯達克的公司治理要求,前提是該發行人在提交給美國證券交易委員會的年報中就其未遵循的每一項要求進行了適當披露,包括簡要説明其為替代此類納斯達克公司治理要求而遵循的母國慣例。
我們的治理做法與國內公司根據納斯達克規則第5600條所遵循的做法有以下不同:
股東大會法定人數要求:規則5620(c)要求每個上市公司規定上市公司普通股持有人會議的法定人數不少於上市公司有權投票的已發行普通股的331/3%。公司的法定人數要求載於其章程,其中規定,如果有兩名人士是或由代理人代表一名或多名股東,合計持有至少百分之五的已發行普通股,則出席公司股東大會的法定人數。

股東批准要求:在某些情況下,納斯達克上市規則第5635條要求各發行人在發行與以下事項有關的證券前須獲得股東批准:(I)收購另一公司的股票或資產;(Ii)高級管理人員、董事、僱員或顧問的股權薪酬;(Iii)控制權的變更;及(Iv)公開發售以外的交易。本公司不遵守本納斯達克上市規則。相反,本公司遵守母國慣例,在上述情況下發行證券時,對股東批准(包括在某些情況下不需要任何股東批准)有不同的要求。

上述規定符合加拿大的法律、習俗和慣例。
煤礦安全信息披露
不適用。
承諾
本公司承諾親自或通過電話讓代表對證監會工作人員提出的詢問作出答覆,並在證監會工作人員提出要求時迅速提供以下方面的信息:根據Form 40-F登記的證券;有義務以Form 40-F提交年度報告的證券;或上述證券的交易。
同意送達法律程序文件

本公司此前已向美國證券交易委員會提交了以F-X表格形式送達法律程序文件的同意書。本公司服務代理人的名稱或地址如有任何變更,應通過修改提及本公司文件編號的F-X表格,迅速通知美國證券交易委員會。

6


[簽名頁面如下]
7


簽名
根據《交易法》的要求,本公司證明其符合提交Form 40-F的所有要求,並已正式促使本年度報告由經正式授權的以下籤署人代表其簽署。
日期:2022年9月20日
AURORA CANABIS INC.
通過
(簽名)“格倫·伊博特”
格倫·伊博蒂
首席財務官

8


展品索引
展品編號
展品説明
99.1
根據2002年《薩班斯-奧克斯利法案》第302節通過的《交易法》第13a-14(A)條對首席執行官的證明
99.2
根據2002年《薩班斯-奧克斯利法案》第302節通過的《交易法》第13a-14(A)條對首席財務官的證明
99.3
根據《交易法》第13a-14(B)條和根據2002年《薩班斯-奧克斯利法案》第906節通過的《美國法典》第18編第1350條對首席執行官的認證
99.4
根據《交易法》第13a-14(B)條和根據2002年《薩班斯-奧克斯利法案》第906節通過的《美國法典》第18編第1350條對首席財務官的證明
99.5
本公司截至2022年6月30日及截至該年度的經審計綜合財務報表及其附註,以及獨立核數師的報告
99.6
管理層對截至2022年6月30日的年度的討論和分析
99.7
本公司截至2022年6月30日止年度資料年表
99.8
畢馬威有限責任公司同意
101.INSXBRL實例
101.SCHXBRL分類擴展架構
101.CALXBRL分類可拓計算鏈接庫
101.DEFXBRL分類擴展定義鏈接庫
101.LABXBRL分類擴展標籤鏈接庫
101.PREXBRL分類擴展演示文稿鏈接庫

9