# L_2020429EN.01000101.xml

| 18.12.2020 | EN | Official Journal of the European Union | L 429/1 |
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18.12.2020

EN

Official Journal of the European Union

L 429/1

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COMMISSION DELEGATED REGULATION (EU) 2020/1989

of 6 November 2020

amending Delegated Regulation (EU) 2019/815 as regards the 2020 update of the taxonomy laid down in the regulatory technical standards for the single electronic reporting format

(Text with EEA relevance)

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Directive 2004/109/EC of the European Parliament and of the Council of 15 December 2004 on the harmonisation of transparency requirements in relation to information about issuers whose securities are admitted to trading on a regulated market and amending Directive 2001/34/EC (1), and in particular Article 4(7) thereof,

Whereas:

| (1) | Commission Delegated Regulation (EU) 2019/815 (2) specifies the single electronic reporting format, as referred to in Article 4(7) of Directive 2004/109/EC, to be used for the preparation of annual financial reports by issuers. Consolidated financial statements included therein are prepared either in accordance with International Accounting Standards, which are commonly referred to as International Financial Reporting Standards (‘IFRSs’), adopted pursuant to Regulation (EC) No 1606/2002 of the European Parliament and of the Council (3), or in accordance with IFRSs as issued by the International Accounting Standards Board (IASB) which, based on Commission Decision 2008/961/EC (4), are considered as equivalent to IFRSs adopted pursuant to Regulation (EC) No 1606/2002. |
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(1)

Commission Delegated Regulation (EU) 2019/815 (2) specifies the single electronic reporting format, as referred to in Article 4(7) of Directive 2004/109/EC, to be used for the preparation of annual financial reports by issuers. Consolidated financial statements included therein are prepared either in accordance with International Accounting Standards, which are commonly referred to as International Financial Reporting Standards (‘IFRSs’), adopted pursuant to Regulation (EC) No 1606/2002 of the European Parliament and of the Council (3), or in accordance with IFRSs as issued by the International Accounting Standards Board (IASB) which, based on Commission Decision 2008/961/EC (4), are considered as equivalent to IFRSs adopted pursuant to Regulation (EC) No 1606/2002.

| (2) | The core taxonomy to be used for the single electronic reporting format is based on the IFRS Taxonomy and is an extension of it. The IFRS Foundation annually updates the IFRS Taxonomy to reflect, amongst other developments, the issuance of new IFRSs or the amendment of existing IFRSs, the analysis of disclosures commonly reported in practice, or improvements to general content or technology of the IFRS Taxonomy. Therefore, it is necessary to update the regulatory technical standards to reflect each annual update of the IFRS Taxonomy. |
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(2)

The core taxonomy to be used for the single electronic reporting format is based on the IFRS Taxonomy and is an extension of it. The IFRS Foundation annually updates the IFRS Taxonomy to reflect, amongst other developments, the issuance of new IFRSs or the amendment of existing IFRSs, the analysis of disclosures commonly reported in practice, or improvements to general content or technology of the IFRS Taxonomy. Therefore, it is necessary to update the regulatory technical standards to reflect each annual update of the IFRS Taxonomy.

| (3) | In March 2020 the IFRS Foundation published the updated version of the IFRS Taxonomy. That update should therefore be reflected in Delegated Regulation (EU) 2019/815. |
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(3)

In March 2020 the IFRS Foundation published the updated version of the IFRS Taxonomy. That update should therefore be reflected in Delegated Regulation (EU) 2019/815.

| (4) | In order to allow enough time for the effective implementation of the requirements by issuers, and to minimise compliance costs, this Regulation should apply to annual financial reports containing financial statements for financial years beginning on or after 1 January 2021. However, issuers should be allowed to adopt the taxonomy specified in this Regulation already for financial years beginning on or after 1 January 2020. |
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(4)

In order to allow enough time for the effective implementation of the requirements by issuers, and to minimise compliance costs, this Regulation should apply to annual financial reports containing financial statements for financial years beginning on or after 1 January 2021. However, issuers should be allowed to adopt the taxonomy specified in this Regulation already for financial years beginning on or after 1 January 2020.

| (5) | The copyright, the database rights and any other intellectual property rights in the IFRS Taxonomy are owned by the IFRS Foundation. A copyright notice should therefore be included in Annex I to Delegated Regulation (EU) 2019/815. |
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(5)

The copyright, the database rights and any other intellectual property rights in the IFRS Taxonomy are owned by the IFRS Foundation. A copyright notice should therefore be included in Annex I to Delegated Regulation (EU) 2019/815.

| (6) | Delegated Regulation (EU) 2019/815 should therefore be amended accordingly. |
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(6)

Delegated Regulation (EU) 2019/815 should therefore be amended accordingly.

| (7) | This Regulation is based on the draft regulatory technical standard submitted to the Commission by the European Securities and Markets Authority. |
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(7)

This Regulation is based on the draft regulatory technical standard submitted to the Commission by the European Securities and Markets Authority.

| (8) | This Regulation is a technical update to Delegated Regulation (EU) 2019/815 to reflect updates in the IFRS taxonomy and as such does not constitute new policy or a substantial change to existing policy. ESMA has not conducted open public consultations on the draft regulatory technical standards on which this Regulation is based, analysed the potential related costs and benefits or requested the advice of the Securities and Markets Stakeholder Group established under Article 37 of Regulation (EU) No 1095/2010 of the European Parliament and of the Council (5) because doing so would have been highly disproportionate to the scope and impact of this amendment, |
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(8)

This Regulation is a technical update to Delegated Regulation (EU) 2019/815 to reflect updates in the IFRS taxonomy and as such does not constitute new policy or a substantial change to existing policy. ESMA has not conducted open public consultations on the draft regulatory technical standards on which this Regulation is based, analysed the potential related costs and benefits or requested the advice of the Securities and Markets Stakeholder Group established under Article 37 of Regulation (EU) No 1095/2010 of the European Parliament and of the Council (5) because doing so would have been highly disproportionate to the scope and impact of this amendment,

HAS ADOPTED THIS REGULATION:

Article 1

Amendments to Delegated Regulation (EU) 2019/815

Delegated Regulation (EU) 2019/815 is amended as follows:

| (1) | Annex I is amended in accordance with Annex I to this Regulation; |
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(1)

Annex I is amended in accordance with Annex I to this Regulation;

| (2) | Annex VI is replaced by the text set out in Annex II to this Regulation. |
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(2)

Annex VI is replaced by the text set out in Annex II to this Regulation.

Article 2

Transitional provision

By way of derogation from Delegated Regulation (EU) 2019/815 as amended by Commission Delegated Regulation (EU) 2019/2100 (6), this Regulation may be applied to annual financial reports containing financial statements for financial years beginning before 1 January 2021.

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Article 3

Entry into force and application

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

Official Journal of the European Union

It shall apply from 1 January 2021 to annual financial reports containing financial statements for financial years beginning on or after 1 January 2021.

However, Article 2 shall apply from the date of entry into force of this Regulation.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 6 November 2020.

For the Commission

The President

Ursula VON DER LEYEN

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(1)  
  OJ L 390, 31.12.2004, p. 38.

1

(2)  Commission Delegated Regulation (EU) 2019/815 of 17 December 2018 supplementing Directive 2004/109/EC of the European Parliament and of the Council with regard to regulatory technical standards on the specification of a single electronic reporting format (OJ L 143, 29.5.2019, p. 1).

2

(3)  Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards (OJ L 243, 11.9.2002, p. 1).

3

(4)  Commission Decision 2008/961/EC of 12 December 2008 on the use by third countries’ issuers of securities of certain third country’s national accounting standards and International Financial Reporting Standards to prepare their consolidated financial statements (OJ L 340, 19.12.2008, p. 112).

4

(5)  Regulation (EU) No 1095/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Securities and Markets Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/77/EC (OJ L 331, 15.12.2010, p. 84).

5

(6)  Commission Delegated Regulation (EU) 2019/2100 of 30 September 2019 amending Delegated Regulation (EU) 2019/815 with regard to updates of the taxonomy to be used for the single electronic reporting format (OJ L 326, 16.12.2019, p. 1).

6

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ANNEX I

Annex I to Delegated Regulation (EU) 2019/815 is amended as follows:

| (1) | the definition of esef_cor is replaced by the following:

  ‘prefix applied in the Tables of Annex IV and VI for elements defined in the namespace “http://www.esma.europa.eu/taxonomy/2020-03-16/esef_cor” ’; |
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(1)

the definition of esef_cor is replaced by the following:

‘prefix applied in the Tables of Annex IV and VI for elements defined in the namespace “http://www.esma.europa.eu/taxonomy/2020-03-16/esef_cor” ’;

| (2) | the definition of esef_all is replaced by the following:

  ‘prefix applied in the Table of Annex VI for elements defined in the namespace “http://www.esma.europa.eu/taxonomy/2020-03-16/esef_all” ’; |
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(2)

the definition of esef_all is replaced by the following:

‘prefix applied in the Table of Annex VI for elements defined in the namespace “http://www.esma.europa.eu/taxonomy/2020-03-16/esef_all” ’;

| (3) | the definition of ifrs-full is replaced by the following:

  ‘prefix applied in the Tables of Annexes IV and VI for elements defined in the namespace “http://xbrl.ifrs.org/taxonomy/2020-03-16/ifrs-full” ’. |
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(3)

the definition of ifrs-full is replaced by the following:

‘prefix applied in the Tables of Annexes IV and VI for elements defined in the namespace “http://xbrl.ifrs.org/taxonomy/2020-03-16/ifrs-full” ’.

| (4) | the following copyright notice is added:

  ‘Copyright and database right in the IFRS Taxonomy Materials is held by the IFRS Foundation. The IFRS Taxonomy Materials are produced using XBRL language with the permission of XBRL International. The IFRS Foundation shall not assert its rights in the IFRS Taxonomy Materials within the EEA towards the preparation and use of tagged IFRS financial statements in the context of application of IFRS Standards. The IFRS Foundation reserves all other rights, including but not limited to those outside of the EEA. Commercial Use including reproduction is strictly prohibited. For further information please contact the IFRS Foundation at www.ifrs.org’. |
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(4)

the following copyright notice is added:

‘Copyright and database right in the IFRS Taxonomy Materials is held by the IFRS Foundation. The IFRS Taxonomy Materials are produced using XBRL language with the permission of XBRL International. The IFRS Foundation shall not assert its rights in the IFRS Taxonomy Materials within the EEA towards the preparation and use of tagged IFRS financial statements in the context of application of IFRS Standards. The IFRS Foundation reserves all other rights, including but not limited to those outside of the EEA. Commercial Use including reproduction is strictly prohibited. For further information please contact the IFRS Foundation at www.ifrs.org’.

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ANNEX II

‘ANNEX VI

Schema of the core taxonomy

Table

Schema of the core taxonomy to mark up IFRS consolidated financial statements

| Prefix | Element name/role URI | Element type and attributes | Label | Documentation label | References |
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| ifrs-full | AbnormallyLargeChangesInAssetPricesOrForeignExchangeRatesMember | member | Abnormally large changes in asset prices or foreign exchange rates [member] | This member stands for abnormally large changes in asset prices or foreign exchange rates. | example: IAS 10 22 g |
| ifrs-full | AccountingEstimatesAxis | axis | Accounting estimates [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IAS 8 39 |
| ifrs-full | AccountingEstimatesMember | member | Accounting estimates [member] | This member stands for an asset, a liability or a periodic consumption of an asset, subject to adjustments that result from the assessment of the present status of, and expected future benefits and obligations associated with, assets and liabilities. It also represents the standard value for the “Accounting estimates” axis if no other member is used. | disclosure: IAS 8 39 |
| ifrs-full | AccountingProfit | X duration, credit | Accounting profit | The amount of profit (loss) for a period before deducting tax expense. [Refer: Profit (loss)] | disclosure: IAS 12 81 c ii, disclosure: IAS 12 81 c i |
| ifrs-full | Accruals | X instant, credit | Accruals | The amount of liabilities to pay for goods or services that have been received or supplied but have not been paid, invoiced or formally agreed with the supplier, including amounts due to employees. | common practice: IAS 1 78 |
| ifrs-full | AccrualsAndDeferredIncome | X instant, credit | Accruals and deferred income | The amount of accruals and deferred income. [Refer: Accruals; Deferred income] | common practice: IAS 1 78 |
| ifrs-full | AccrualsAndDeferredIncomeAbstract | | Accruals and deferred income [abstract] | | |
| ifrs-full | AccrualsAndDeferredIncomeClassifiedAsCurrent | X instant, credit | Accruals and deferred income classified as current | The amount of accruals and deferred income classified as current. [Refer: Accruals and deferred income] | common practice: IAS 1 78 |
| ifrs-full | AccrualsAndDeferredIncomeClassifiedAsCurrentAbstract | | Accruals and deferred income classified as current [abstract] | | |
| ifrs-full | AccrualsAndDeferredIncomeClassifiedAsNoncurrent | X instant, credit | Accruals and deferred income classified as non-current | The amount of accruals and deferred income classified as non-current. [Refer: Accruals and deferred income] | common practice: IAS 1 78 |
| ifrs-full | AccrualsAndDeferredIncomeClassifiedAsNoncurrentAbstract | | Accruals and deferred income classified as non-current [abstract] | | |
| ifrs-full | AccrualsClassifiedAsCurrent | X instant, credit | Accruals classified as current | The amount of accruals classified as current. [Refer: Accruals] | common practice: IAS 1 78 |
| ifrs-full | AccrualsClassifiedAsNoncurrent | X instant, credit | Accruals classified as non-current | The amount of accruals classified as non-current. [Refer: Accruals] | common practice: IAS 1 78 |
| ifrs-full | AccruedIncome | X instant, debit | Accrued income | The amount of asset representing income that has been earned but is not yet received. | common practice: IAS 1 112 c |
| ifrs-full | AccumulatedChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssets | X instant, debit | Accumulated increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss, attributable to changes in credit risk of financial assets | The accumulated increase (decrease) in the fair value of financial assets designated as measured at fair value through profit or loss that is attributable to changes in the credit risk of the assets determined either: (a) as the amount of change in their fair value that is not attributable to changes in market conditions that gave rise to market risk; or (b) using an alternative method that the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Credit risk [member]; Market risk [member]; Increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss, attributable to changes in credit risk of financial assets] | disclosure: IFRS 7 9 c |
| ifrs-full | AccumulatedChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstruments | X instant | Accumulated increase (decrease) in fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss | The accumulated increase (decrease) in fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss. [Refer: Derivatives [member]; Increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss related credit derivatives or similar instruments; Financial assets] | disclosure: IFRS 7 9 d |
| ifrs-full | AccumulatedChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiability | X instant, credit | Accumulated increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability | The accumulated increase (decrease) in the fair value of financial liabilities that is attributable to changes in the credit risk of the liabilities. [Refer: Credit risk [member]; Market risk [member]; Increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability] | disclosure: IFRS 7 10 a, disclosure: IFRS 7 10A a |
| ifrs-full | AccumulatedChangesInFairValueOfLoanOrReceivableAttributableToChangesInCreditRiskOfFinancialAssets | X instant, debit | Accumulated increase (decrease) in fair value of loan or receivable, attributable to changes in credit risk of financial assets | The accumulated increase (decrease) in the fair value of loans or receivables that is attributable to changes in the credit risk of the assets determined either: (a) as the amount of change in their fair value that is not attributable to changes in the market conditions that gave rise to the market risk; or (b) using an alternative method the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Market risk [member]] | disclosure: IFRS 7 9 c – Expiry date 2021-01-01 |
| ifrs-full | AccumulatedChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments | X instant | Accumulated increase (decrease) in fair value of credit derivatives or similar instruments related to loans or receivables | The aggregate increase (decrease) in the fair value of credit derivatives or similar instruments related to loans or receivables. [Refer: Derivatives [member]; Increase (decrease) in fair value of loans or receivables related credit derivatives or similar instruments] | disclosure: IFRS 7 9 d – Expiry date 2021-01-01 |
| ifrs-full | AccumulatedDepreciationAmortisationAndImpairmentMember | member | Accumulated depreciation, amortisation and impairment [member] | This member stands for accumulated depreciation, amortisation and impairment. [Refer: Impairment loss; Depreciation and amortisation expense] | disclosure: IAS 16 73 d, disclosure: IAS 16 75 b, disclosure: IAS 38 118 c, disclosure: IAS 40 79 c, disclosure: IAS 41 54 f |
| ifrs-full | AccumulatedDepreciationAndAmortisationMember | member | Accumulated depreciation and amortisation [member] | This member stands for accumulated depreciation and amortisation. [Refer: Depreciation and amortisation expense] | common practice: IAS 16 73 d, disclosure: IAS 16 75 b, common practice: IAS 38 118 c, common practice: IAS 40 79 c, common practice: IAS 41 54 f |
| ifrs-full | AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountAssets | X instant, debit | Accumulated fair value hedge adjustment on hedged item included in carrying amount, assets | The accumulated amount of fair value hedge adjustment on a hedged item that is included in the carrying amount of the hedged item, recognised in the statement of financial position as an asset. [Refer: Hedged items [member]] | disclosure: IFRS 7 24B a ii |
| ifrs-full | AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountLiabilities | X instant, credit | Accumulated fair value hedge adjustment on hedged item included in carrying amount, liabilities | The accumulated amount of fair value hedge adjustment on a hedged item that is included in the carrying amount of the hedged item, recognised in the statement of financial position as a liability. [Refer: Hedged items [member]] | disclosure: IFRS 7 24B a ii |
| ifrs-full | AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesAssets | X instant, debit | Accumulated fair value hedge adjustment remaining in statement of financial position for hedged item that ceased to be adjusted for hedging gains and losses, assets | The accumulated amount of fair value hedge adjustment remaining in the statement of financial position for a hedged item that is a financial asset measured at amortised cost and has ceased to be adjusted for hedging gains and losses. [Refer: Financial assets at amortised cost; Hedged items [member]] | disclosure: IFRS 7 24B a v |
| ifrs-full | AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesLiabilities | X instant, credit | Accumulated fair value hedge adjustment remaining in statement of financial position for hedged item that ceased to be adjusted for hedging gains and losses, liabilities | The accumulated amount of fair value hedge adjustment remaining in the statement of financial position for a hedged item that is a financial liability measured at amortised cost and has ceased to be adjusted for hedging gains and losses. [Refer: Financial liabilities at amortised cost; Hedged items [member]] | disclosure: IFRS 7 24B a v |
| ifrs-full | AccumulatedImpairmentMember | member | Accumulated impairment [member] | This member stands for accumulated impairment. [Refer: Impairment loss] | common practice: IAS 16 73 d, common practice: IAS 38 118 c, common practice: IAS 40 79 c, common practice: IAS 41 54 f, disclosure: IFRS 3 B67 d, disclosure: IFRS 7 35H, example: IFRS 7 35N, example: IFRS 7 IG29 b – Expiry date 2021-01-01, example: IFRS 7 37 b – Expiry date 2021-01-01 |
| ifrs-full | AccumulatedOtherComprehensiveIncome | X instant, credit | Accumulated other comprehensive income | The amount of accumulated items of income and expense (including reclassification adjustments) that are not recognised in profit or loss as required or permitted by other IFRSs. [Refer: IFRSs [member]; Other comprehensive income] | common practice: IAS 1 55 |
| ifrs-full | AccumulatedOtherComprehensiveIncomeMember | member | Accumulated other comprehensive income [member] | This member stands for accumulated other comprehensive income. [Refer: Other comprehensive income] | common practice: IAS 1 108 |
| ifrs-full | AcquisitionAndAdministrationExpenseRelatedToInsuranceContracts | X duration, debit | Acquisition and administration expense related to insurance contracts | The amount of acquisition and administration expense relating to insurance contracts. [Refer: Types of insurance contracts [member]] | common practice: IAS 1 85 |
| ifrs-full | AcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDate | X instant, credit | Acquisition-date fair value of equity interest in acquiree held by acquirer immediately before acquisition date | The acquisition-date fair value of equity interest in the acquiree held by the acquirer immediately before the acquisition date in a business combination achieved in stages. [Refer: Business combinations [member]] | disclosure: IFRS 3 B64 p i |
| ifrs-full | AcquisitiondateFairValueOfTotalConsiderationTransferred | X instant, credit | Consideration transferred, acquisition-date fair value | The fair value, at acquisition date, of the consideration transferred in a business combination. [Refer: Business combinations [member]] | disclosure: IFRS 3 B64 f |
| ifrs-full | AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract | | Acquisition-date fair value of total consideration transferred [abstract] | | |
| ifrs-full | AcquisitionrelatedCostsForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination | X duration, debit | Acquisition-related costs for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination | The amount of acquisition-related costs for transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]] | disclosure: IFRS 3 B64 m |
| ifrs-full | AcquisitionrelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination | X duration, debit | Acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination | The amount of acquisition-related costs recognised as an expense for transactions that are recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]] | disclosure: IFRS 3 B64 m |
| ifrs-full | AcquisitionsThroughBusinessCombinationsBiologicalAssets | X duration, debit | Acquisitions through business combinations, biological assets | The increase in biological assets resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Biological assets] | disclosure: IAS 41 50 e |
| ifrs-full | AcquisitionsThroughBusinessCombinationsDeferredAcquisitionCostsArisingFromInsuranceContracts | X duration, debit | Acquisitions through business combinations, deferred acquisition costs arising from insurance contracts | The increase in deferred acquisition costs arising from insurance contracts resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Deferred acquisition costs arising from insurance contracts] | common practice: IFRS 4 37 e – Expiry date 2021-01-01 |
| ifrs-full | AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill | X duration, debit | Acquisitions through business combinations, intangible assets and goodwill | The increase in intangible assets and goodwill resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Intangible assets and goodwill] | common practice: IAS 38 118 e i |
| ifrs-full | AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill | X duration, debit | Acquisitions through business combinations, intangible assets other than goodwill | The increase in intangible assets other than goodwill resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Intangible assets other than goodwill] | disclosure: IAS 38 118 e i |
| ifrs-full | AcquisitionsThroughBusinessCombinationsInvestmentProperty | X duration, debit | Acquisitions through business combinations, investment property | The increase in investment property resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Investment property] | disclosure: IAS 40 76 b, disclosure: IAS 40 79 d ii |
| ifrs-full | AcquisitionsThroughBusinessCombinationsLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued | X duration, credit | Acquisitions through business combinations, liabilities under insurance contracts and reinsurance contracts issued | The increase in liabilities under insurance contracts and reinsurance contracts issued resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Liabilities under insurance contracts and reinsurance contracts issued] | common practice: IFRS 4 37 e – Expiry date 2021-01-01 |
| ifrs-full | AcquisitionsThroughBusinessCombinationsOtherProvisions | X duration, credit | Acquisitions through business combinations, other provisions | The increase in other provisions resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Other provisions] | common practice: IAS 37 84 |
| ifrs-full | AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment | X duration, debit | Acquisitions through business combinations, property, plant and equipment | The increase in property, plant and equipment resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Property, plant and equipment] | disclosure: IAS 16 73 e iii |
| ifrs-full | AcquisitionsThroughBusinessCombinationsReinsuranceAssets | X duration, debit | Acquisitions through business combinations, reinsurance assets | The increase in reinsurance assets resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Reinsurance assets] | common practice: IFRS 4 37 e – Expiry date 2021-01-01 |
| ifrs-full | ActualClaimsThatAriseFromContractsWithinScopeOfIFRS17 | X instant, debit | Actual claims that arise from contracts within scope of IFRS 17 | The amount of the actual claims that arise from contracts within the scope of IFRS 17. | disclosure: IFRS 17 130 – Effective 2021-01-01 |
| ifrs-full | ActuarialAssumptionOfDiscountRates | X.XX instant | Actuarial assumption of discount rates | The discount rate used as the significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]] | common practice: IAS 19 144 |
| ifrs-full | ActuarialAssumptionOfDiscountRatesMember | member | Actuarial assumption of discount rates [member] | This member stands for the discount rates used as actuarial assumptions. [Refer: Actuarial assumptions [member]] | common practice: IAS 19 145 |
| ifrs-full | ActuarialAssumptionOfExpectedRatesOfInflation | X.XX instant | Actuarial assumption of expected rates of inflation | The expected rate of inflation that is used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [member]; Defined benefit obligation, at present value; Actuarial assumptions [member]] | common practice: IAS 19 144 |
| ifrs-full | ActuarialAssumptionOfExpectedRatesOfInflationMember | member | Actuarial assumption of expected rates of inflation [member] | This member stands for the expected rates of inflation used as actuarial assumptions. [Refer: Actuarial assumptions [member]] | common practice: IAS 19 145 |
| ifrs-full | ActuarialAssumptionOfExpectedRatesOfPensionIncreases | X.XX instant | Actuarial assumption of expected rates of pension increases | The expected rate of increases in pension that is used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [member]; Defined benefit obligation, at present value; Actuarial assumptions [member]] | common practice: IAS 19 144 |
| ifrs-full | ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember | member | Actuarial assumption of expected rates of pension increases [member] | This member stands for the expected rates of pension increases used as actuarial assumptions. [Refer: Actuarial assumptions [member]] | common practice: IAS 19 145 |
| ifrs-full | ActuarialAssumptionOfExpectedRatesOfSalaryIncreases | X.XX instant | Actuarial assumption of expected rates of salary increases | The expected rate of salary increases used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [member]; Defined benefit obligation, at present value; Actuarial assumptions [member]] | common practice: IAS 19 144 |
| ifrs-full | ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember | member | Actuarial assumption of expected rates of salary increases [member] | This member stands for the expected rates of salary increases used as actuarial assumptions. [Refer: Actuarial assumptions [member]] | common practice: IAS 19 145 |
| ifrs-full | ActuarialAssumptionOfLifeExpectancyAfterRetirement2019 | DUR | Actuarial assumption of life expectancy after retirement | The life expectancy after retirement used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]] | common practice: IAS 19 144 |
| ifrs-full | ActuarialAssumptionOfLifeExpectancyAfterRetirementMember | member | Actuarial assumption of life expectancy after retirement [member] | This member stands for the life expectancy after retirement used as actuarial assumptions. [Refer: Actuarial assumptions [member]] | common practice: IAS 19 145 |
| ifrs-full | ActuarialAssumptionOfMedicalCostTrendRates | X.XX instant | Actuarial assumption of medical cost trend rates | Medical cost trend rate used as significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]] | common practice: IAS 19 144 |
| ifrs-full | ActuarialAssumptionOfMedicalCostTrendRatesMember | member | Actuarial assumption of medical cost trend rates [member] | This member stands for the medical cost trend rates used as actuarial assumptions. [Refer: Actuarial assumptions [member]] | common practice: IAS 19 145 |
| ifrs-full | ActuarialAssumptionOfMortalityRates | X.XX instant | Actuarial assumption of mortality rates | The mortality rate used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]] | common practice: IAS 19 144 |
| ifrs-full | ActuarialAssumptionOfMortalityRatesMember | member | Actuarial assumption of mortality rates [member] | This member stands for the mortality rates used as actuarial assumptions. [Refer: Actuarial assumptions [member]] | common practice: IAS 19 145 |
| ifrs-full | ActuarialAssumptionOfRetirementAge2019 | DUR | Actuarial assumption of retirement age | The retirement age used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]] | common practice: IAS 19 144 |
| ifrs-full | ActuarialAssumptionOfRetirementAgeMember | member | Actuarial assumption of retirement age [member] | This member stands for the retirement age used as actuarial assumptions. [Refer: Actuarial assumptions [member]] | common practice: IAS 19 145 |
| ifrs-full | ActuarialAssumptionsAxis | axis | Actuarial assumptions [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IAS 19 145 |
| ifrs-full | ActuarialAssumptionsMember | member | Actuarial assumptions [member] | This member stands for all actuarial assumptions. Actuarial assumptions are the entity’s unbiased and mutually compatible best estimates of the demographic and financial variables that will determine the ultimate cost of providing post-employment benefits. It also represents the standard value for the “Actuarial assumptions” axis if no other member is used. | disclosure: IAS 19 145 |
| ifrs-full | ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetDefinedBenefitLiabilityAsset | X duration, debit | Actuarial gains (losses) arising from changes in demographic assumptions, net defined benefit liability (asset) | The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptions that result in remeasurements of the net defined benefit liability (asset). Demographic assumptions deal with matters such as: (a) mortality; (b) rates of employee turnover, disability and early retirement; (c) the proportion of plan members with dependants who will be eligible for benefits; (d) the proportion of plan members who will select each form of payment option available under the plan terms; and (e) claim rates under medical plans. [Refer: Net defined benefit liability (asset)] | disclosure: IAS 19 141 c ii |
| ifrs-full | ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset | X duration, debit | Actuarial gains (losses) arising from changes in financial assumptions, net defined benefit liability (asset) | The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (ie the costs that will be incurred in processing and resolving claims, including legal and adjuster’s fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Net defined benefit liability (asset)] | disclosure: IAS 19 141 c iii |
| ifrs-full | ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset | X duration, debit | Actuarial gains (losses) arising from experience adjustments, net defined benefit liability (asset) | The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from experience adjustments that result in remeasurements of the net defined benefit liability (asset). Experience adjustments deal with the effects of differences between the previous actuarial assumptions and what has actually occurred. [Refer: Net defined benefit liability (asset)] | common practice: IAS 19 141 c |
| ifrs-full | ActuarialPresentValueOfPromisedRetirementBenefits | X instant, credit | Actuarial present value of promised retirement benefits | The present value of the expected payments by a retirement benefit plan to existing and past employees, attributable to the service already rendered. | disclosure: IAS 26 35 d |
| ifrs-full | AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets | X duration | Additional allowance recognised in profit or loss, allowance account for credit losses of financial assets | The amount of additional allowance for credit losses of financial assets recognised in profit or loss. [Refer: Allowance account for credit losses of financial assets] | common practice: IFRS 7 16 – Expiry date 2021-01-01 |
| ifrs-full | AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract | | Additional disclosures for amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract] | | |
| ifrs-full | AdditionalDisclosuresRelatedToRegulatoryDeferralAccountsAbstract | | Additional disclosures related to regulatory deferral accounts [abstract] | | |
| ifrs-full | AdditionalInformationAboutEntityExposureToRisk | text | Additional information about entity exposure to risk | Additional information about the entity’s exposure to risk when the quantitative data disclosed are unrepresentative. | disclosure: IFRS 7 35 |
| ifrs-full | AdditionalInformationAboutInsuranceContractsExplanatory | text block | Additional information about insurance contracts [text block] | Additional information about insurance contracts necessary to meet the objective of the disclosure requirements in IFRS 17. [Refer: Insurance contracts [member]] | disclosure: IFRS 17 94 – Effective 2021-01-01 |
| ifrs-full | AdditionalInformationAboutNatureAndFinancialEffectOfBusinessCombination | text | Additional information about nature and financial effect of business combination | Additional information about the nature and financial effects of business combinations necessary to meet the objectives of IFRS 3. [Refer: Business combinations [member]] | disclosure: IFRS 3 63 |
| ifrs-full | AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory | text block | Additional information about nature of and changes in risks associated with interests in structured entities [text block] | The disclosure of additional information about the nature of, and changes in, risks associated with interests in structured entities. | disclosure: IFRS 12 B25 |
| ifrs-full | AdditionalInformationAboutSharebasedPaymentArrangements | text block | Additional information about share-based payment arrangements [text block] | Additional information about share-based payment arrangements necessary to satisfy the disclosure requirements of IFRS 2. [Refer: Share-based payment arrangements [member]] | disclosure: IFRS 2 52 |
| ifrs-full | AdditionalInformationAbstract | | Additional information [abstract] | | |
| ifrs-full | AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination | X duration, credit | Additional liabilities, contingent liabilities recognised in business combination | The amount of additional contingent liabilities recognised in business combinations. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]; Contingent liabilities [member]] | disclosure: IFRS 3 B67 c |
| ifrs-full | AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationAbstract | | Additional liabilities, contingent liabilities recognised in business combination [abstract] | | |
| ifrs-full | AdditionalPaidinCapital | X instant, credit | Additional paid-in capital | The amount received or receivable from the issuance of the entity’s shares in excess of nominal value and amounts received from other transactions involving the entity’s stock or stockholders. | common practice: IAS 1 55 |
| ifrs-full | AdditionalPaidinCapitalMember | member | Additional paid-in capital [member] | This member stands for amounts received from issuance of the entity’s shares in excess of nominal value and amounts received from other transactions involving the entity’s stock or stockholders. | common practice: IAS 1 108 |
| ifrs-full | AdditionalProvisionsOtherProvisions | X duration, credit | Additional provisions, other provisions | The amount of additional other provisions made. [Refer: Other provisions] | disclosure: IAS 37 84 b |
| ifrs-full | AdditionalProvisionsOtherProvisionsAbstract | | Additional provisions, other provisions [abstract] | | |
| ifrs-full | AdditionalRecognitionGoodwill | X duration, debit | Additional recognition, goodwill | The amount of additional goodwill recognised, except goodwill included in a disposal group that, on acquisition, meets the criteria to be classified as held for sale in accordance with IFRS 5. [Refer: Goodwill; Disposal groups classified as held for sale [member]] | disclosure: IFRS 3 B67 d ii |
| ifrs-full | AdditionsFromAcquisitionsInvestmentProperty | X duration, debit | Additions from acquisitions, investment property | The amount of additions to investment property resulting from acquisitions. [Refer: Investment property] | disclosure: IAS 40 76 a, disclosure: IAS 40 79 d i |
| ifrs-full | AdditionsFromPurchasesBiologicalAssets | X duration, debit | Additions from purchases, biological assets | The amount of additions to biological assets resulting from purchases. [Refer: Biological assets] | disclosure: IAS 41 50 b |
| ifrs-full | AdditionsFromSubsequentExpenditureRecognisedAsAssetBiologicalAssets | X duration, debit | Additions from subsequent expenditure recognised as asset, biological assets | The amount of additions to biological assets resulting from subsequent expenditure recognised as an asset. [Refer: Biological assets] | common practice: IAS 41 50 |
| ifrs-full | AdditionsFromSubsequentExpenditureRecognisedAsAssetInvestmentProperty | X duration, debit | Additions from subsequent expenditure recognised as asset, investment property | The amount of additions to investment property resulting from subsequent expenditure recognised as an asset. [Refer: Investment property] | disclosure: IAS 40 76 a, disclosure: IAS 40 79 d i |
| ifrs-full | AdditionsInvestmentPropertyAbstract | | Additions, investment property [abstract] | | |
| ifrs-full | AdditionsLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued | X duration, credit | Additions other than through business combinations, liabilities under insurance contracts and reinsurance contracts issued | The increase in liabilities under insurance contracts and reinsurance contracts issued, resulting from additions other than through business combinations. [Refer: Liabilities under insurance contracts and reinsurance contracts issued; Business combinations [member]] | example: IFRS 4 IG37 b – Expiry date 2021-01-01, example: IFRS 4 37 e – Expiry date 2021-01-01 |
| ifrs-full | AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets | X duration, debit | Additions other than through business combinations, biological assets | The amount of additions to biological assets, other than those acquired through business combinations. [Refer: Business combinations [member]; Biological assets] | common practice: IAS 41 50 |
| ifrs-full | AdditionsOtherThanThroughBusinessCombinationsBiologicalAssetsAbstract | | Additions other than through business combinations, biological assets [abstract] | | |
| ifrs-full | AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill | X duration, debit | Additions other than through business combinations, intangible assets other than goodwill | The amount of additions to intangible assets other than goodwill, other than those acquired through business combinations. [Refer: Business combinations [member]; Intangible assets other than goodwill] | disclosure: IAS 38 118 e i |
| ifrs-full | AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty | X duration, debit | Additions other than through business combinations, investment property | The amount of additions to investment property other than those acquired through business combinations. [Refer: Business combinations [member]; Investment property] | disclosure: IAS 40 76 a, disclosure: IAS 40 79 d i |
| ifrs-full | AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment | X duration, debit | Additions other than through business combinations, property, plant and equipment | The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Business combinations [member]; Property, plant and equipment] | disclosure: IAS 16 73 e i |
| ifrs-full | AdditionsOtherThanThroughBusinessCombinationsReinsuranceAssets | X duration, debit | Additions other than through business combinations, reinsurance assets | The amount of additions to reinsurance assets, other than those acquired through business combinations. [Refer: Business combinations [member]; Reinsurance assets] | common practice: IFRS 4 37 e – Expiry date 2021-01-01 |
| ifrs-full | AdditionsToNoncurrentAssets | X duration, debit | Additions to non-current assets other than financial instruments, deferred tax assets, net defined benefit assets, and rights arising under insurance contracts | The amount of additions to non-current assets other than financial instruments, deferred tax assets, net defined benefit assets and rights arising under insurance contracts. [Refer: Deferred tax assets; Financial instruments, class [member]; Non-current assets; Types of insurance contracts [member]] | disclosure: IFRS 8 24 b, disclosure: IFRS 8 28 e |
| ifrs-full | AdditionsToRightofuseAssets | X duration, debit | Additions to right-of-use assets | The amount of additions to right-of-use assets. [Refer: Right-of-use assets] | disclosure: IFRS 16 53 h |
| ifrs-full | AddressOfRegisteredOfficeOfEntity | text | Address of entity’s registered office | The address at which the entity’s office is registered. | disclosure: IAS 1 138 a |
| ifrs-full | AddressWhereConsolidatedFinancialStatementsAreObtainable | text | Address where consolidated financial statements are obtainable | The address where consolidated financial statements that comply with IFRSs of the entity’s ultimate or any intermediate parent are obtainable. [Refer: Consolidated [member]; IFRSs [member]] | disclosure: IAS 27 16 a |
| ifrs-full | AdjustedWeightedAverageShares | shares | Adjusted weighted average number of ordinary shares outstanding | The weighted average number of ordinary shares outstanding plus the weighted average number of ordinary shares that would be issued on the conversion of all the dilutive potential ordinary shares into ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]] | disclosure: IAS 33 70 b |
| ifrs-full | AdjustmentsForAmortisationExpense | X duration, debit | Adjustments for amortisation expense | Adjustments for amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Depreciation and amortisation expense] | common practice: IAS 7 20 |
| ifrs-full | AdjustmentsForAmountsTransferredToInitialCarryingAmountOfHedgedItems | X duration, debit | Amounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence was hedged highly probable forecast transaction, net of tax | The amounts removed from equity and included in the initial cost or other carrying amount of a non-financial asset (liability) whose acquisition or incurrence was a hedged, highly probable forecast transaction, net of tax. [Refer: Carrying amount [member]] | disclosure: IFRS 7 23 e – Expiry date 2021-01-01 |
| ifrs-full | AdjustmentsForCurrentTaxOfPriorPeriod | X duration, debit | Adjustments for current tax of prior periods | Adjustments of tax expense (income) recognised in the period for current tax of prior periods. | example: IAS 12 80 b |
| ifrs-full | AdjustmentsForDecreaseIncreaseInBiologicalAssets | X duration, debit | Adjustments for decrease (increase) in biological assets | Adjustments for decrease (increase) in biological assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Biological assets; Profit (loss)] | common practice: IAS 7 20 |
| ifrs-full | AdjustmentsForDecreaseIncreaseInDerivativeFinancialAssets | X duration, debit | Adjustments for decrease (increase) in derivative financial assets | Adjustments for decrease (increase) in derivative financial assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Derivative financial assets; Profit (loss)] | common practice: IAS 7 20 |
| ifrs-full | AdjustmentsForDecreaseIncreaseInFinancialAssetsHeldForTrading | X duration, debit | Adjustments for decrease (increase) in financial assets held for trading | Adjustments for decrease (increase) in financial assets held for trading to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial assets; Financial assets at fair value through profit or loss, classified as held for trading; Profit (loss)] | common practice: IAS 7 20 |
| ifrs-full | AdjustmentsForDecreaseIncreaseInInventories | X duration, debit | Adjustments for decrease (increase) in inventories | Adjustments for decrease (increase) in inventories to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Inventories; Profit (loss)] | common practice: IAS 7 20 a |
| ifrs-full | AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToBanks | X duration, debit | Adjustments for decrease (increase) in loans and advances to banks | Adjustments for decrease (increase) in loans and advances to banks to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Loans and advances to banks; Profit (loss)] | common practice: IAS 7 20 |
| ifrs-full | AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCustomers | X duration, debit | Adjustments for decrease (increase) in loans and advances to customers | Adjustments for decrease (increase) in loans and advances to customers to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Loans and advances to customers; Profit (loss)] | common practice: IAS 7 20 |
| ifrs-full | AdjustmentsForDecreaseIncreaseInOtherAssets | X duration, debit | Adjustments for decrease (increase) in other assets | Adjustments for decrease (increase) in other assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other assets; Profit (loss)] | common practice: IAS 7 20 |
| ifrs-full | AdjustmentsForDecreaseIncreaseInOtherCurrentAssets | X duration, debit | Adjustments for decrease (increase) in other current assets | Adjustments for decrease (increase) in other current assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other current assets; Profit (loss)] | common practice: IAS 7 20 |
| ifrs-full | AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables | X duration, debit | Adjustments for decrease (increase) in other operating receivables | Adjustments for decrease (increase) in other operating receivables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] | common practice: IAS 7 20 a |
| ifrs-full | AdjustmentsForDecreaseIncreaseInReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed | X duration, debit | Adjustments for decrease (increase) in reverse repurchase agreements and cash collateral on securities borrowed | Adjustments for decrease (increase) in reverse repurchase agreements and cash collateral on securities borrowed to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Reverse repurchase agreements and cash collateral on securities borrowed; Profit (loss)] | common practice: IAS 7 20 |
| ifrs-full | AdjustmentsForDecreaseIncreaseInTradeAccountReceivable | X duration, debit | Adjustments for decrease (increase) in trade accounts receivable | Adjustments for decrease (increase) in trade accounts receivable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] | common practice: IAS 7 20 a |
| ifrs-full | AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables | X duration, debit | Adjustments for decrease (increase) in trade and other receivables | Adjustments for decrease (increase) in trade and other receivables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other receivables; Profit (loss)] | common practice: IAS 7 20 |
| ifrs-full | AdjustmentsForDeferredTaxExpense | X duration, debit | Adjustments for deferred tax expense | Adjustments for deferred tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deferred tax expense (income); Profit (loss)] | common practice: IAS 7 20 |
| ifrs-full | AdjustmentsForDeferredTaxOfPriorPeriods | X duration, debit | Adjustments for deferred tax of prior periods | Adjustments of tax expense (income) recognised in the period for the deferred tax of prior periods. | common practice: IAS 12 80 |
| ifrs-full | AdjustmentsForDepreciationAndAmortisationExpense | X duration, debit | Adjustments for depreciation and amortisation expense | Adjustments for depreciation and amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Depreciation and amortisation expense; Profit (loss)] | common practice: IAS 7 20 b |
| ifrs-full | AdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss | X duration, debit | Adjustments for depreciation and amortisation expense and impairment loss (reversal of impairment loss) recognised in profit or loss | Adjustments for depreciation and amortisation expense and impairment loss (reversal of impairment loss) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Impairment loss; Depreciation and amortisation expense; Impairment loss (reversal of impairment loss) recognised in profit or loss; Profit (loss)] | common practice: IAS 7 20 |
| ifrs-full | AdjustmentsForDepreciationExpense | X duration, debit | Adjustments for depreciation expense | Adjustments for depreciation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] | common practice: IAS 7 20 |
| ifrs-full | AdjustmentsForDividendIncome | X duration, credit | Adjustments for dividend income | Adjustments for dividend income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Dividend income; Profit (loss)] | common practice: IAS 7 20 |
| ifrs-full | AdjustmentsForFairValueGainsLosses | X duration, debit | Adjustments for fair value losses (gains) | Adjustments for fair value losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] | common practice: IAS 7 20 b |
| ifrs-full | AdjustmentsForFinanceCosts | X duration, debit | Adjustments for finance costs | Adjustments for finance costs to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance costs; Profit (loss)] | common practice: IAS 7 20 c |
| ifrs-full | AdjustmentsForFinanceIncome | X duration, credit | Adjustments for finance income | Adjustments for finance income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance income; Profit (loss)] | common practice: IAS 7 20 |
| ifrs-full | AdjustmentsForFinanceIncomeCost | X duration, credit | Adjustments for finance income (cost) | Adjustments for net finance income or cost to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance income (cost); Profit (loss)] | common practice: IAS 7 20 |
| ifrs-full | AdjustmentsForGainLossOnDisposalOfInvestmentsInSubsidiariesJointVenturesAndAssociates | X duration, credit | Adjustments for gain (loss) on disposal of investments in subsidiaries, joint ventures and associates | Adjustments for gain (loss) on disposals investments in subsidiaries, joint ventures and associates to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Associates [member]; Joint ventures [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates; Profit (loss)] | common practice: IAS 7 20 |
| ifrs-full | AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment | X duration, credit | Adjustments for gain (loss) on disposals, property, plant and equipment | Adjustments for gain (loss) on disposals of property, plant and equipment to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Property, plant and equipment; Disposals, property, plant and equipment] | common practice: IAS 7 20 |
| ifrs-full | AdjustmentsForGainsLossesOnChangeInFairValueLessCostsToSellBiologicalAssets | X duration, credit | Adjustments for gains (losses) on change in fair value less costs to sell, biological assets | Adjustments for gains (losses) on changes in the fair value less costs to sell of biological assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Biological assets; Profit (loss)] | common practice: IAS 7 20 |
| ifrs-full | AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives | X duration, credit | Adjustments for gains (losses) on change in fair value of derivatives | Adjustments for gains (losses) on changes in the fair value of derivatives to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: At fair value [member]; Derivatives [member]; Profit (loss)] | common practice: IAS 7 20 |
| ifrs-full | AdjustmentsForGainsLossesOnFairValueAdjustmentInvestmentProperty | X duration, credit | Adjustments for gains (losses) on fair value adjustment, investment property | Adjustments for gains (losses) arising from a change in the fair value of investment property to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Investment property; Gains (losses) on fair value adjustment, investment property; Profit (loss)] | common practice: IAS 7 20 |
| ifrs-full | AdjustmentsForImpairmentLossRecognisedInProfitOrLossGoodwill | X duration, debit | Adjustments for impairment loss recognised in profit or loss, goodwill | Adjustments for impairment loss on goodwill recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Goodwill; Impairment loss; Impairment loss recognised in profit or loss] | common practice: IAS 7 20 |
| ifrs-full | AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss | X duration, debit | Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss | Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss] | common practice: IAS 7 20 b |
| ifrs-full | AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossExplorationAndEvaluationAssets | X duration, debit | Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, exploration and evaluation assets | Adjustments for impairment loss (reversal of impairment loss) on exploration and evaluation assets recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Exploration and evaluation assets [member]; Impairment loss; Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Impairment loss (reversal of impairment loss) recognised in profit or loss] | common practice: IAS 7 20 |
| ifrs-full | AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInventories | X duration, debit | Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, inventories | Adjustments for impairment loss (reversal of impairment loss) on inventories recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Inventories; Impairment loss; Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Impairment loss (reversal of impairment loss) recognised in profit or loss] | common practice: IAS 7 20 |
| ifrs-full | AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances | X duration, debit | Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances | Adjustments for impairment loss (reversal of impairment loss) on loans and advances recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss] | common practice: IAS 7 20 |
| ifrs-full | AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment | X duration, debit | Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, property, plant and equipment | Adjustments for impairment loss (reversal of impairment loss) on property, plant and equipment recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Property, plant and equipment] | common practice: IAS 7 20 |
| ifrs-full | AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeAndOtherReceivables | X duration, debit | Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, trade and other receivables | Adjustments for impairment loss (reversal of impairment loss) on trade and other receivables recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other receivables; Impairment loss; Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Impairment loss (reversal of impairment loss) recognised in profit or loss] | common practice: IAS 7 20 |
| ifrs-full | AdjustmentsForIncomeTaxExpense | X duration, debit | Adjustments for income tax expense | Adjustments for income tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] | disclosure: IAS 7 35 |
| ifrs-full | AdjustmentsForIncreaseDecreaseInDeferredIncome | X duration, debit | Adjustments for increase (decrease) in deferred income | Adjustments for increase (decrease) in deferred income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deferred income; Profit (loss)] | common practice: IAS 7 20 |
| ifrs-full | AdjustmentsForIncreaseDecreaseInDepositsFromBanks | X duration, debit | Adjustments for increase (decrease) in deposits from banks | Adjustments for increase (decrease) in deposits from banks to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deposits from banks; Profit (loss)] | common practice: IAS 7 20 |
| ifrs-full | AdjustmentsForIncreaseDecreaseInDepositsFromCustomers | X duration, debit | Adjustments for increase (decrease) in deposits from customers | Adjustments for increase (decrease) in deposits from customers to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deposits from customers; Profit (loss)] | common practice: IAS 7 20 |
| ifrs-full | AdjustmentsForIncreaseDecreaseInDerivativeFinancialLiabilities | X duration, debit | Adjustments for increase (decrease) in derivative financial liabilities | Adjustments for increase (decrease) in derivative financial liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Derivative financial liabilities; Profit (loss)] | common practice: IAS 7 20 |
| ifrs-full | AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities | X duration, debit | Adjustments for increase (decrease) in employee benefit liabilities | Adjustments for increase (decrease) in employee benefit liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] | common practice: IAS 7 20 |
| ifrs-full | AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesHeldForTrading | X duration, debit | Adjustments for increase (decrease) in financial liabilities held for trading | Adjustments for increase (decrease) in financial liabilities held for trading to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial liabilities; Financial liabilities at fair value through profit or loss that meet definition of held for trading; Profit (loss)] | common practice: IAS 7 20 |
| ifrs-full | AdjustmentsForIncreaseDecreaseInInsuranceReinsuranceAndInvestmentContractLiabilities | X duration, debit | Adjustments for increase (decrease) in insurance, reinsurance and investment contract liabilities | Adjustments for increase (decrease) in insurance, reinsurance and investment contract liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Investment contracts liabilities; Liabilities under insurance contracts and reinsurance contracts issued; Profit (loss)] | common practice: IAS 7 20 |
| ifrs-full | AdjustmentsForIncreaseDecreaseInOtherCurrentLiabilities | X duration, debit | Adjustments for increase (decrease) in other current liabilities | Adjustments for increase (decrease) in other current liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other current liabilities; Profit (loss)] | common practice: IAS 7 20 |
| ifrs-full | AdjustmentsForIncreaseDecreaseInOtherLiabilities | X duration, debit | Adjustments for increase (decrease) in other liabilities | Adjustments for increase (decrease) in other liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other liabilities; Profit (loss)] | common practice: IAS 7 20 |
| ifrs-full | AdjustmentsForIncreaseDecreaseInOtherOperatingPayables | X duration, debit | Adjustments for increase (decrease) in other operating payables | Adjustments for increase (decrease) in other operating payables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] | common practice: IAS 7 20 a |
| ifrs-full | AdjustmentsForIncreaseDecreaseInRepurchaseAgreementsAndCashCollateralOnSecuritiesLent | X duration, debit | Adjustments for increase (decrease) in repurchase agreements and cash collateral on securities lent | Adjustments for increase (decrease) in repurchase agreements and cash collateral on securities lent to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Repurchase agreements and cash collateral on securities lent; Profit (loss)] | common practice: IAS 7 20 |
| ifrs-full | AdjustmentsForIncreaseDecreaseInTradeAccountPayable | X duration, debit | Adjustments for increase (decrease) in trade accounts payable | Adjustments for increase (decrease) in trade accounts payable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] | common practice: IAS 7 20 a |
| ifrs-full | AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables | X duration, debit | Adjustments for increase (decrease) in trade and other payables | Adjustments for increase (decrease) in trade and other payables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other payables; Profit (loss)] | common practice: IAS 7 20 |
| ifrs-full | AdjustmentsForIncreaseInOtherProvisionsArisingFromPassageOfTime | X duration, debit | Adjustments for increase in other provisions arising from passage of time | Adjustments for increases in other provisions arising from the passage of time to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Other provisions [member]] | common practice: IAS 7 20 |
| ifrs-full | AdjustmentsForInterestExpense | X duration, debit | Adjustments for interest expense | Adjustments for interest expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Interest expense; Profit (loss)] | common practice: IAS 7 20 |
| ifrs-full | AdjustmentsForInterestIncome | X duration, credit | Adjustments for interest income | Adjustments for interest income expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Interest income; Profit (loss)] | common practice: IAS 7 20 |
| ifrs-full | AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets | X duration, debit | Adjustments for losses (gains) on disposal of non-current assets | Adjustments for losses (gains) on disposal of non-current assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Non-current assets; Profit (loss)] | common practice: IAS 7 14 |
| ifrs-full | AdjustmentsForProvisions | X duration, debit | Adjustments for provisions | Adjustments for provisions to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Provisions; Profit (loss)] | common practice: IAS 7 20 b |
| ifrs-full | AdjustmentsForReconcileProfitLoss | X duration, debit | Adjustments to reconcile profit (loss) | Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] | disclosure: IAS 7 20 |
| ifrs-full | AdjustmentsForReconcileProfitLossAbstract | | Adjustments to reconcile profit (loss) [abstract] | | |
| ifrs-full | AdjustmentsForSharebasedPayments | X duration, debit | Adjustments for share-based payments | Adjustments for share-based payments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] | common practice: IAS 7 20 b |
| ifrs-full | AdjustmentsForUndistributedProfitsOfAssociates | X duration, credit | Adjustments for undistributed profits of associates | Adjustments for undistributed profits of associates to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Associates [member]; Profit (loss)] | common practice: IAS 7 20 b |
| ifrs-full | AdjustmentsForUndistributedProfitsOfInvestmentsAccountedForUsingEquityMethod | X duration, credit | Adjustments for undistributed profits of investments accounted for using equity method | Adjustments for undistributed profits of investments accounted for using the equity method to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Investments accounted for using equity method; Profit (loss)] | common practice: IAS 7 20 |
| ifrs-full | AdjustmentsForUnrealisedForeignExchangeLossesGains | X duration, debit | Adjustments for unrealised foreign exchange losses (gains) | Adjustments for unrealised foreign exchange losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] | common practice: IAS 7 20 b |
| ifrs-full | AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital | X duration, debit | Adjustments to reconcile profit (loss) other than changes in working capital | Adjustments, other than changes in working capital, to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] | common practice: IAS 7 20 |
| ifrs-full | AdjustmentToCarryingAmountsReportedUnderPreviousGAAP | X instant, debit | Aggregate adjustment to carrying amounts of investments reported under previous GAAP | The amount of aggregate adjustments to the carrying amounts reported under previous GAAP of investments in subsidiaries, joint ventures or associates in the entity’s first IFRS financial statements. [Refer: Associates [member]; Carrying amount [member]; Joint ventures [member]; Previous GAAP [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates; IFRSs [member]] | disclosure: IFRS 1 31 c |
| ifrs-full | AdjustmentToMidmarketConsensusPriceMeasurementInputMember | member | Adjustment to mid-market consensus price, measurement input [member] | This member stands for an adjustment to mid-market consensus price, used as a measurement input. | example: IFRS 13 B36 c |
| ifrs-full | AdjustmentToProfitLossForPreferenceShareDividends | X duration, debit | Adjustment to profit (loss) for preference share dividends | Adjustment to profit (loss) for preference share dividends to calculate profit (loss) attributable to ordinary equity holders of the parent entity. [Refer: Preference shares [member]; Profit (loss)] | example: IAS 33 Example 12 Calculation and presentation of basic and diluted earnings per share (comprehensive Example), example: IAS 33 70 a |
| ifrs-full | AdministrativeExpense | X duration, debit | Administrative expenses | The amount of expenses that the entity classifies as being administrative. | example: IAS 1 103, disclosure: IAS 1 99, disclosure: IAS 26 35 b vi |
| ifrs-full | Advances | X instant, credit | Advances received | The amount of payments received for goods or services to be provided in the future. | common practice: IAS 1 55 |
| ifrs-full | AdvertisingExpense | X duration, debit | Advertising expense | The amount of expense arising from advertising. | common practice: IAS 1 112 c |
| ifrs-full | AggregateAdjustmentToCarryingValueReportedUnderPreviousGAAPMember | member | Aggregate adjustment to carrying amounts reported under previous GAAP [member] | This member stands for the aggregate adjustment to the carrying amounts reported under previous GAAP. [Refer: Carrying amount [member]; Previous GAAP [member]] | disclosure: IFRS 1 30 b |
| ifrs-full | AggregateContinuingAndDiscontinuedOperationsMember | member | Aggregate continuing and discontinued operations [member] | This member stands for the aggregate of continuing and discontinued operations. [Refer: Discontinued operations [member]; Continuing operations [member]] | disclosure: IFRS 5 Presentation and Disclosure |
| ifrs-full | AggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised | X instant | Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss | The aggregate difference between the fair value at initial recognition and the transaction price for financial instruments that is yet to be recognised in profit or loss. [Refer: Financial instruments, class [member]] | disclosure: IFRS 7 28 b |
| ifrs-full | AggregatedIndividuallyImmaterialAssociatesMember | member | Aggregated individually immaterial associates [member] | This member stands for the aggregation of associates that are individually immaterial. [Refer: Associates [member]] | disclosure: IFRS 12 21 c ii, disclosure: IFRS 4 39M b – Effective on first application of IFRS 9, disclosure: IFRS 4 39J b – Expiry date 2021-01-01 |
| ifrs-full | AggregatedIndividuallyImmaterialBusinessCombinationsMember | member | Aggregated individually immaterial business combinations [member] | This member stands for the aggregation of business combinations that are individually immaterial. [Refer: Business combinations [member]] | disclosure: IFRS 3 B65 |
| ifrs-full | AggregatedIndividuallyImmaterialJointVenturesMember | member | Aggregated individually immaterial joint ventures [member] | This member stands for the aggregation of joint ventures that are individually immaterial. [Refer: Joint ventures [member]] | disclosure: IFRS 12 21 c i, disclosure: IFRS 4 39M b – Effective on first application of IFRS 9, disclosure: IFRS 4 39J b – Expiry date 2021-01-01 |
| ifrs-full | AggregatedMeasurementMember | member | Aggregated measurement [member] | This member stands for all types of measurement. It also represents the standard value for the “Measurement” axis if no other member is used. | disclosure: IAS 40 32A, disclosure: IAS 41 50, disclosure: IFRS 13 93 a |
| ifrs-full | AggregatedTimeBandsMember | member | Aggregated time bands [member] | This member stands for aggregated time bands. It also represents the standard value for the “Maturity” axis if no other member is used. | disclosure: IAS 1 61, disclosure: IFRS 15 120 b i, disclosure: IFRS 16 97, disclosure: IFRS 16 94, disclosure: IFRS 17 109 – Effective 2021-01-01, disclosure: IFRS 17 120 – Effective 2021-01-01, disclosure: IFRS 17 132 b – Effective 2021-01-01, example: IFRS 7 B11, example: IFRS 7 B35, disclosure: IFRS 7 23B a |
| ifrs-full | AggregateNotSignificantIndividualAssetsOrCashgeneratingUnitsMember | member | Aggregate cash-generating units for which amount of goodwill or intangible assets with indefinite useful lives is not significant [member] | This member stands for the aggregate of cash-generating units for which the amount of goodwill or intangible assets with indefinite useful lives is not significant. [Refer: Cash-generating units [member]; Goodwill; Intangible assets other than goodwill] | disclosure: IAS 36 135 |
| ifrs-full | AggregateOfFairValuesMember | member | Aggregate of fair values [member] | This member stands for the aggregate of fair values. It also represents the standard value for the “Fair value as deemed cost” axis if no other member is used. | disclosure: IFRS 1 30 a |
| ifrs-full | AgriculturalProduceByGroupAxis | axis | Agricultural produce by group [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | common practice: IAS 41 46 b ii |
| ifrs-full | AgriculturalProduceGroupMember | member | Agricultural produce, group [member] | This member stands for all agricultural produce when disaggregated by group. It also represents the standard value for the “Agricultural produce by group” axis if no other member is used. [Refer: Current agricultural produce] | common practice: IAS 41 46 b ii |
| ifrs-full | Aircraft | X instant, debit | Aircraft | The amount of property, plant and equipment representing aircraft used in the entity’s operations. | example: IAS 16 37 e |
| ifrs-full | AircraftMember | member | Aircraft [member] | This member stands for a class of property, plant and equipment representing aircraft used in entity’s operations. [Refer: Property, plant and equipment] | example: IAS 16 37 e |
| ifrs-full | AirportLandingRightsMember | member | Airport landing rights [member] | This member stands for airport landing rights. | common practice: IAS 38 119 |
| ifrs-full | AllLevelsOfFairValueHierarchyMember | member | All levels of fair value hierarchy [member] | This member stands for all levels of the fair value hierarchy. It also represents the standard value for the “Levels of fair value hierarchy” axis if no other member is used. | disclosure: IAS 19 142, disclosure: IFRS 13 93 b |
| ifrs-full | AllOtherSegmentsMember | member | All other segments [member] | This member stands for business activities and operating segments that are not reportable. | disclosure: IFRS 15 115, disclosure: IFRS 8 16 |
| ifrs-full | AllowanceAccountForCreditLossesOfFinancialAssets | X instant, credit | Allowance account for credit losses of financial assets | The amount of an allowance account used to record impairments to financial assets due to credit losses. [Refer: Financial assets] | disclosure: IFRS 7 16 – Expiry date 2021-01-01 |
| ifrs-full | AllowanceForCreditLossesMember | member | Allowance for credit losses [member] | This member stands for an allowance account used to record impairments to financial assets due to credit losses. | common practice: IAS 12 81 g |
| ifrs-full | AllYearsOfInsuranceClaimMember | member | All years of insurance claim [member] | This member stands for all years of the insurance claims. It also represents the standard value for the “Years of insurance claim” axis if no other member is used. | disclosure: IFRS 17 130 – Effective 2021-01-01 |
| ifrs-full | AmortisationAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomers | X duration, debit | Amortisation, assets recognised from costs incurred to obtain or fulfil contracts with customers | The amount of amortisation for assets recognised from the costs incurred to obtain or fulfil contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers; Amortisation expense] | disclosure: IFRS 15 128 b |
| ifrs-full | AmortisationDeferredAcquisitionCostsArisingFromInsuranceContracts | X duration, credit | Amortisation, deferred acquisition costs arising from insurance contracts | The amount of amortisation of deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts; Depreciation and amortisation expense; Types of insurance contracts [member]] | example: IFRS 4 IG39 c – Expiry date 2021-01-01, example: IFRS 4 37 e – Expiry date 2021-01-01 |
| ifrs-full | AmortisationExpense | X duration, debit | Amortisation expense | The amount of amortisation expense. Amortisation is the systematic allocation of depreciable amounts of intangible assets over their useful lives. | common practice: IAS 1 112 c |
| ifrs-full | AmortisationIntangibleAssetsOtherThanGoodwill | X duration | Amortisation, intangible assets other than goodwill | The amount of amortisation of intangible assets other than goodwill. [Refer: Depreciation and amortisation expense; Intangible assets other than goodwill] | disclosure: IAS 38 118 e vi |
| ifrs-full | AmortisationMethodIntangibleAssetsOtherThanGoodwill | text | Amortisation method, intangible assets other than goodwill | The amortisation method used for intangible assets other than goodwill with finite useful lives. [Refer: Intangible assets other than goodwill; Depreciation and amortisation expense] | disclosure: IAS 38 118 b |
| ifrs-full | AmortisationOfGainsAndLossesArisingOnBuyingReinsurance | X duration, debit | Amortisation of losses (gains) arising on buying reinsurance | The amount of amortisation of deferred losses (gains) arising from the purchase of reinsurance. [Refer: Depreciation and amortisation expense; Gains (losses) recognised in profit or loss on buying reinsurance] | disclosure: IFRS 4 37 b ii – Expiry date 2021-01-01 |
| ifrs-full | AmortisationRateIntangibleAssetsOtherThanGoodwill | X.XX duration | Amortisation rate, intangible assets other than goodwill | The amortisation rate used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill] | disclosure: IAS 38 118 a |
| ifrs-full | AmountByWhichFinancialAssetsRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk | X instant | Amount by which credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss mitigate maximum exposure to credit risk | The amount by which credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss mitigate maximum exposure to credit risk. [Refer: Loans and receivables; Credit risk [member]; Derivatives [member]; Maximum exposure to credit risk; Financial assets] | disclosure: IFRS 7 9 b |
| ifrs-full | AmountByWhichLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk | X instant | Amount by which credit derivatives or similar instruments related to loans or receivables mitigate maximum exposure to credit risk | The amount by which credit derivatives or similar instruments related to loans or receivables mitigate maximum exposure to credit risk. [Refer: Loans and receivables; Credit risk [member]; Maximum exposure to credit risk; Derivatives [member]] | disclosure: IFRS 7 9 b – Expiry date 2021-01-01 |
| ifrs-full | AmountByWhichRegulatoryDeferralAccountCreditBalanceHasBeenReducedBecauseItIsNoLongerFullyReversible | X instant, debit | Amount by which regulatory deferral account credit balance has been reduced because it is no longer fully reversible | The amount by which a regulatory deferral account credit balance has been reduced because it is no longer fully reversible. [Refer: Regulatory deferral account credit balances] | disclosure: IFRS 14 36 |
| ifrs-full | AmountByWhichRegulatoryDeferralAccountDebitBalanceHasBeenReducedBecauseItIsNoLongerFullyRecoverable | X instant, credit | Amount by which regulatory deferral account debit balance has been reduced because it is no longer fully recoverable | The amount by which a regulatory deferral account debit balance has been reduced because it is no longer fully recoverable. [Refer: Regulatory deferral account debit balances] | disclosure: IFRS 14 36 |
| ifrs-full | AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount | X instant, debit | Amount by which unit’s recoverable amount exceeds its carrying amount | The amount by which a cash-generating unit’s (group of units’) recoverable amount exceeds its carrying amount. [Refer: Carrying amount [member]; Cash-generating units [member]] | disclosure: IAS 36 134 f i, disclosure: IAS 36 135 e i |
| ifrs-full | AmountByWhichValueAssignedToKeyAssumptionMustChangeInOrderForUnitsRecoverableAmountToBeEqualToCarryingAmount | X.XX instant | Amount by which value assigned to key assumption must change in order for unit’s recoverable amount to be equal to carrying amount | The amount by which value that has been assigned to a key assumption must change in order for a unit’s recoverable amount to be equal to its carrying amount. [Refer: Carrying amount [member]] | disclosure: IAS 36 134 f iii, disclosure: IAS 36 135 e iii |
| ifrs-full | AmountIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntity | X duration, debit | Amount incurred by entity for provision of key management personnel services provided by separate management entity | The amount incurred by the entity for provision of key management personnel services that are provided by a separate management entity. [Refer: Key management personnel of entity or parent [member]; Separate management entities [member]] | disclosure: IAS 24 18A |
| ifrs-full | AmountOfReclassificationsOrChangesInPresentation | X duration | Amount of reclassifications or changes in presentation | The amount that is reclassified when the entity changes classification or presentation in its financial statements. | disclosure: IAS 1 41 b |
| ifrs-full | AmountPresentedInOtherComprehensiveIncomeRealisedAtDerecognition | X duration | Amount presented in other comprehensive income realised at derecognition of financial liability | The amount presented in other comprehensive income that was realised at derecognition of financial liabilities designated at fair value through profit or loss. [Refer: Other comprehensive income] | disclosure: IFRS 7 10 d |
| ifrs-full | AmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproach | X duration, debit | Amount reclassified from profit or loss to other comprehensive income applying overlay approach | The amount reclassified from profit or loss to other comprehensive income when applying the overlay approach, presented as a separate line item in profit or loss. | disclosure: IFRS 4 35D a – Effective on first application of IFRS 9 |
| ifrs-full | AmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachNewlyDesignatedFinancialAssets | X duration, debit | Amount reclassified from profit or loss to other comprehensive income applying overlay approach, newly designated financial assets | The amount reclassified from profit or loss to other comprehensive income relating to newly designated financial assets applying the overlay approach. | disclosure: IFRS 4 39L f i – Effective on first application of IFRS 9 |
| ifrs-full | AmountReclassifiedToOtherComprehensiveIncomeFromProfitOrLossApplyingOverlayApproachBeforeTax | X duration, credit | Amount reclassified to other comprehensive income from profit or loss applying overlay approach, before tax | The amount recognised in other comprehensive income on reclassification from profit or loss when applying the overlay approach, before tax. [Refer: Other comprehensive income] | disclosure: IFRS 4 35D b – Effective on first application of IFRS 9 |
| ifrs-full | AmountReclassifiedToOtherComprehensiveIncomeFromProfitOrLossApplyingOverlayApproachNetOfTax | X duration, credit | Amount reclassified to other comprehensive income from profit or loss applying overlay approach, net of tax | The amount recognised in other comprehensive income on reclassification from profit or loss when applying the overlay approach, net of tax. [Refer: Other comprehensive income] | disclosure: IFRS 4 35D b – Effective on first application of IFRS 9 |
| ifrs-full | AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSale | X instant, credit | Amount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups held for sale | The amount recognised in other comprehensive income and accumulated in equity, relating to non-current assets or disposal groups held for sale. [Refer: Non-current assets or disposal groups classified as held for sale; Other reserves; Other comprehensive income; Disposal groups classified as held for sale [member]] | disclosure: IFRS 5 38, example: IFRS 5 Example 12 |
| ifrs-full | AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMember | member | Amount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups held for sale [member] | This member stands for a component of equity resulting from amounts that are recognised in other comprehensive income and accumulated in equity that relate to non-current assets or disposal groups held for sale. [Refer: Non-current assets or disposal groups classified as held for sale; Other comprehensive income] | disclosure: IFRS 5 38, example: IFRS 5 Example 12 |
| ifrs-full | AmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied | X duration, debit | Amount removed from reserve of cash flow hedges and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied | The amount removed from reserve of cash flow hedges and included in the initial cost or other carrying amount of a non-financial asset (liability) or a firm commitment for which fair value hedge accounting is applied. [Refer: Reserve of cash flow hedges] | disclosure: IFRS 9 6.5.11 d i, disclosure: IFRS 7 24E a |
| ifrs-full | AmountRemovedFromReserveOfChangeInValueOfForeignCurrencyBasisSpreadsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied | X duration, debit | Amount removed from reserve of change in value of foreign currency basis spreads and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied | The amount removed from reserve of change in value of foreign currency basis spreads and included in the initial cost or other carrying amount of a non-financial asset (liability) or a firm commitment for which fair value hedge accounting is applied. [Refer: Reserve of change in value of foreign currency basis spreads] | disclosure: IFRS 9 6.5.16 |
| ifrs-full | AmountRemovedFromReserveOfChangeInValueOfForwardElementsOfForwardContractsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied | X duration, debit | Amount removed from reserve of change in value of forward elements of forward contracts and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied | The amount removed from reserve of change in value of forward elements of forward contracts and included in the initial cost or other carrying amount of a non-financial asset (liability) or a firm commitment for which fair value hedge accounting is applied. [Refer: Reserve of change in value of forward elements of forward contracts] | disclosure: IFRS 9 6.5.16 |
| ifrs-full | AmountRemovedFromReserveOfChangeInValueOfTimeValueOfOptionsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied | X duration, debit | Amount removed from reserve of change in value of time value of options and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied | The amount removed from reserve of change in value of time value of options and included in the initial cost or other carrying amount of a non-financial asset (liability) or a firm commitment for which fair value hedge accounting is applied. [Refer: Reserve of change in value of time value of options] | disclosure: IFRS 9 6.5.15 b i |
| ifrs-full | AmountReportedInProfitOrLossApplyingIFRS9FinancialAssetsToWhichOverlayApproachIsApplied | X duration, debit | Amount reported in profit or loss applying IFRS 9, financial assets to which overlay approach is applied | The amount reported in profit or loss applying IFRS 9 for financial assets to which the overlay approach is applied. | disclosure: IFRS 4 39L d i – Effective on first application of IFRS 9 |
| ifrs-full | AmountsArisingFromInsuranceContractsAxis | axis | Amounts arising from insurance contracts [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | common practice: IFRS 4 Disclosure – Expiry date 2021-01-01 |
| ifrs-full | AmountsIncurredDeferredAcquisitionCostsArisingFromInsuranceContracts | X duration, debit | Amounts incurred, deferred acquisition costs arising from insurance contracts | The increase in deferred acquisition costs arising from insurance contracts resulting from amounts of those costs incurred. [Refer: Deferred acquisition costs arising from insurance contracts] | example: IFRS 4 IG39 b – Expiry date 2021-01-01, example: IFRS 4 37 e – Expiry date 2021-01-01 |
| ifrs-full | AmountsPayableOnDemandThatAriseFromContractsWithinScopeOfIFRS17 | X instant, credit | Amounts payable on demand that arise from contracts within scope of IFRS 17 | The amounts payable on demand that arise from contracts within the scope of IFRS 17. | disclosure: IFRS 17 132 c – Effective 2021-01-01 |
| ifrs-full | AmountsPayableRelatedPartyTransactions | X instant, credit | Amounts payable, related party transactions | The amounts payable resulting from related party transactions. [Refer: Related parties [member]] | disclosure: IAS 24 20, disclosure: IAS 24 18 b |
| ifrs-full | AmountsPayableToTransfereeInRespectOfTransferredAssets | X instant, credit | Other amounts payable to transferee in respect of transferred assets | The amounts payable to the transferee in respect of transferred financial assets other than the undiscounted cash outflows that would or may be required to repurchase derecognised financial assets (for example, the strike price in an option agreement). [Refer: Financial assets] | disclosure: IFRS 7 42E d |
| ifrs-full | AmountsReceivableRelatedPartyTransactions | X instant, debit | Amounts receivable, related party transactions | The amounts receivable resulting from related party transactions. [Refer: Related parties [member]] | disclosure: IAS 24 20, disclosure: IAS 24 18 b |
| ifrs-full | AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract | | Amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract] | | |
| ifrs-full | AmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination | X duration | Amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination | The amounts recognised for transaction recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]] | disclosure: IFRS 3 B64 l iii |
| ifrs-full | AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryBeforeTax | X duration, debit | Amounts removed from equity and adjusted against fair value of financial assets on reclassification out of fair value through other comprehensive income measurement category, before tax | The amounts removed from equity and adjusted against the fair value of financial assets on reclassification out of the fair value through other comprehensive income measurement category, before tax. [Refer: Financial assets] | disclosure: IFRS 9 5.6.5 |
| ifrs-full | AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryNetOfTax | X duration, debit | Amounts removed from equity and adjusted against fair value of financial assets on reclassification out of fair value through other comprehensive income measurement category, net of tax | The amounts removed from equity and adjusted against the fair value of financial assets on reclassification out of the fair value through other comprehensive income measurement category, net of tax. [Refer: Financial assets] | disclosure: IFRS 9 5.6.5 |
| ifrs-full | AmountsRemovedFromEquityAndIncludedInCarryingAmountOfNonfinancialAssetLiabilityWhoseAcquisitionOrIncurrenceWasHedgedHighlyProbableForecastTransactionBeforeTax | X duration, debit | Amounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence was hedged highly probable forecast transaction, before tax | The amounts removed from equity and included in the initial cost or other carrying amount of a non-financial asset (liability) whose acquisition or incurrence was a hedged, highly probable forecast transaction, before tax. [Refer: Carrying amount [member]] | disclosure: IFRS 7 23 e – Expiry date 2021-01-01 |
| ifrs-full | AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets | X instant, credit | Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial assets | The amounts that are subject to an enforceable master netting arrangement or similar agreement and that are not set off against financial assets. [Refer: Financial assets] | disclosure: IFRS 7 13C d |
| ifrs-full | AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssetsAbstract | | Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial assets [abstract] | | |
| ifrs-full | AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities | X instant, debit | Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities | The amounts that are subject to an enforceable master netting arrangement or similar agreement and that are not set off against financial liabilities. [Refer: Financial liabilities] | disclosure: IFRS 7 13C d |
| ifrs-full | AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilitiesAbstract | | Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities [abstract] | | |
| ifrs-full | AmountThatWouldHaveBeenReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachIfFinancialAssetsHadNotBeenDedesignated | X duration, debit | Amount that would have been reclassified from profit or loss to other comprehensive income applying overlay approach if financial assets had not been de-designated | The amount that would have been reclassified from profit or loss to other comprehensive income if financial assets had not been de-designated from the overlay approach. | disclosure: IFRS 4 39L f ii – Effective on first application of IFRS 9 |
| ifrs-full | AmountThatWouldHaveBeenReportedInProfitOrLossIfIAS39HadBeenAppliedFinancialAssetsToWhichOverlayApproachIsApplied | X duration, debit | Amount that would have been reported in profit or loss if IAS 39 had been applied, financial assets to which overlay approach is applied | The amount that would have been reported in profit or loss for financial assets to which the overlay approach is applied if IAS 39 had been applied. | disclosure: IFRS 4 39L d ii – Effective on first application of IFRS 9 |
| ifrs-full | AnalysisOfAgeOfFinancialAssetsThatArePastDueButNotImpaired | text block | Analysis of age of financial assets that are past due but not impaired [text block] | Analysis of the age of financial assets that are past due but not impaired. [Refer: Financial assets] | disclosure: IFRS 7 37 a – Expiry date 2021-01-01 |
| ifrs-full | AnalysisOfCreditExposuresUsingExternalCreditGradingSystemExplanatory | text block | Analysis of credit exposures using external credit grading system [text block] | The disclosure of an analysis of credit exposures using an external credit grading system. [Refer: Credit exposure; External credit grades [member]] | example: IFRS 7 IG23 a – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01 |
| ifrs-full | AnalysisOfCreditExposuresUsingInternalCreditGradingSystemExplanatory | text block | Analysis of credit exposures using internal credit grading system [text block] | The disclosure of an analysis of credit exposures using an internal credit grading system. [Refer: Credit exposure; Internal credit grades [member]] | example: IFRS 7 IG23 a – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01 |
| ifrs-full | AnalysisOfFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired | text block | Analysis of financial assets that are individually determined to be impaired [text block] | Analysis of financial assets that are individually determined to be impaired, including the factors that the entity considered when determining that they are impaired. [Refer: Financial assets] | disclosure: IFRS 7 37 b – Expiry date 2021-01-01 |
| ifrs-full | AnalysisOfIncomeAndExpenseAbstract | | Analysis of income and expense [abstract] | | |
| ifrs-full | AnnouncementOfPlanToDiscontinueOperationMember | member | Announcement of plan to discontinue operation [member] | This member stands for the announcement of a plan to discontinue an operation. | example: IAS 10 22 b |
| ifrs-full | AnnouncingOrCommencingImplementationOfMajorRestructuringMember | member | Announcing or commencing implementation of major restructuring [member] | This member stands for announcing or commencing implementation of major restructuring. | example: IAS 10 22 e |
| ifrs-full | ApplicableTaxRate | X.XX duration | Applicable tax rate | The applicable income tax rate. | disclosure: IAS 12 81 c ii |
| ifrs-full | AreaOfLandUsedForAgriculture | X.XX instant | Area of land used for agriculture | The area of land used for agriculture by the entity. | common practice: IAS 41 46 b i |
| ifrs-full | AssetbackedDebtInstrumentsHeld | X instant, debit | Asset-backed debt instruments held | The amount of debt instruments held that are backed by underlying assets. [Refer: Debt instruments held] | common practice: IAS 1 112 c |
| ifrs-full | AssetbackedFinancingsMember | member | Asset-backed financings [member] | This member stands for asset-backed financings. | example: IFRS 12 B23 b |
| ifrs-full | AssetbackedSecuritiesAmountContributedToFairValueOfPlanAssets | X instant, debit | Asset-backed securities, amount contributed to fair value of plan assets | The amount securities that are backed by underlying assets contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] | example: IAS 19 142 g |
| ifrs-full | AssetRecognisedForExpectedReimbursementContingentLiabilitiesInBusinessCombination | X instant, debit | Asset recognised for expected reimbursement, contingent liabilities in business combination | The amount of assets that have been recognised for the expected reimbursement of contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Expected reimbursement, contingent liabilities in business combination; Business combinations [member]] | disclosure: IFRS 3 B67 c, disclosure: IFRS 3 B64 j |
| ifrs-full | AssetRecognisedForExpectedReimbursementOtherProvisions | X instant, debit | Asset recognised for expected reimbursement, other provisions | The amount of assets that have been recognised for the expected reimbursement of other provisions. [Refer: Expected reimbursement, other provisions; Other provisions] | disclosure: IAS 37 85 c |
| ifrs-full | Assets | X instant, debit | Assets | The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits. | disclosure: IAS 1 55, disclosure: IFRS 13 93 a, disclosure: IFRS 13 93 b, disclosure: IFRS 13 93 e, disclosure: IFRS 8 28 c, disclosure: IFRS 8 23 |
| ifrs-full | AssetsAbstract | | Assets [abstract] | | |
| ifrs-full | AssetsAndLiabilitiesAxis | axis | Assets and liabilities [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IAS 1 125 |
| ifrs-full | AssetsAndLiabilitiesClassifiedAsHeldForSaleAxis | axis | Assets and liabilities classified as held for sale [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 5 38 |
| ifrs-full | AssetsAndLiabilitiesClassifiedAsHeldForSaleMember | member | Assets and liabilities classified as held for sale [member] | This member stands for assets and liabilities that are classified as held for sale. [Refer: Non-current assets held for sale [member]; Liabilities included in disposal groups classified as held for sale; Disposal groups classified as held for sale [member]] | disclosure: IFRS 5 38 |
| ifrs-full | AssetsAndLiabilitiesMember | member | Assets and liabilities [member] | This member stands for assets and liabilities. It also represents the standard value for the “Assets and liabilities” axis if no other member is used. [Refer: Assets; Liabilities] | disclosure: IAS 1 125 |
| ifrs-full | AssetsAndLiabilitiesNotClassifiedAsHeldForSaleMember | member | Assets and liabilities not classified as held for sale [member] | This member stands for assets and liabilities that are not classified as held for sale. It also represents the standard value for the “Assets and liabilities classified as held for sale” axis if no other member is used. [Refer: Non-current assets held for sale [member]; Liabilities included in disposal groups classified as held for sale; Disposal groups classified as held for sale [member]] | disclosure: IFRS 5 38 |
| ifrs-full | AssetsAndRegulatoryDeferralAccountDebitBalances | X instant, debit | Assets and regulatory deferral account debit balances | The amount of assets and regulatory deferral account debit balances. [Refer: Assets; Regulatory deferral account debit balances] | disclosure: IFRS 14 21 |
| ifrs-full | AssetsArisingFromExplorationForAndEvaluationOfMineralResources | X instant, debit | Assets arising from exploration for and evaluation of mineral resources | The amount of assets arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource. | disclosure: IFRS 6 24 b |
| ifrs-full | AssetsArisingFromInsuranceContracts | X instant, debit | Assets arising from insurance contracts | The amount of recognised assets arising from insurance contracts. [Refer: Types of insurance contracts [member]] | disclosure: IFRS 4 37 b – Expiry date 2021-01-01 |
| ifrs-full | AssetsHeldAsCollateralPermittedToBeSoldOrRepledgedAtFairValue | X instant, debit | Collateral held permitted to be sold or repledged in absence of default by owner of collateral, at fair value | The fair value of collateral held that is permitted to be sold or repledged in the absence of default by the owner of the collateral. [Refer: At fair value [member]] | disclosure: IFRS 7 15 a |
| ifrs-full | AssetsHeldToHedgeLiabilitiesArisingFromFinancingActivitiesMember | member | Assets held to hedge liabilities arising from financing activities [member] | This member stands for assets held to hedge liabilities arising from financing activities. [Refer: Assets; Liabilities arising from financing activities] | example: IAS 7 C Reconciliation of liabilities arising from financing activities, example: IAS 7 44C |
| ifrs-full | AssetsLessCurrentLiabilities | X instant, debit | Assets less current liabilities | The amount of assets less the amount of current liabilities. | common practice: IAS 1 55 |
| ifrs-full | AssetsLessCurrentLiabilitiesAbstract | | Assets less current liabilities [abstract] | | |
| ifrs-full | AssetsLiabilitiesOfBenefitPlan | X instant, credit | Assets (liabilities) of benefit plan | The amount of assets of a retirement benefit plan less liabilities other than the actuarial present value of promised retirement benefits. | disclosure: IAS 26 35 a |
| ifrs-full | AssetsObtained | X instant, debit | Assets obtained by taking possession of collateral or calling on other credit enhancements | The amount of assets obtained by the entity taking possession of the collateral it holds as security or calling on other credit enhancements (for example, guarantees). [Refer: Guarantees [member]] | disclosure: IFRS 7 38 a |
| ifrs-full | AssetsOfBenefitPlan | X instant, debit | Assets of benefit plan | The amount of assets held by retirement benefit plans. [Refer: Defined benefit plans [member]] | disclosure: IAS 26 35 a i |
| ifrs-full | AssetsOtherThanCashOrCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013 | X duration, debit | Assets other than cash or cash equivalents in subsidiary or businesses acquired or disposed | The amount of assets, other than cash or cash equivalents, in subsidiaries or other businesses over which control is obtained or lost. [Refer: Subsidiaries [member]] | disclosure: IAS 7 40 d |
| ifrs-full | AssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers | X instant, debit | Assets recognised from costs to obtain or fulfil contracts with customers | The amount of assets recognised from the costs to obtain or fulfil contracts with customers. The costs to obtain a contract with a customer are the incremental costs of obtaining the contract that the entity would not have incurred if the contract had not been obtained. The costs to fulfil a contract with a customer are the costs that relate directly to a contract or to an anticipated contract that the entity can specifically identify. | disclosure: IFRS 15 128 a |
| ifrs-full | AssetsRecognisedInEntitysFinancialStatementsInRelationToStructuredEntities | X instant, debit | Assets recognised in entity’s financial statements in relation to structured entities | The amount of assets recognised in the entity’s financial statements relating to its interests in structured entities. [Refer: Assets; Unconsolidated structured entities [member]] | disclosure: IFRS 12 29 a |
| ifrs-full | AssetsSoldOrRepledgedAsCollateralAtFairValue | X instant, debit | Collateral sold or repledged in absence of default by owner of collateral, at fair value | The fair value of collateral sold or repledged that was permitted to be sold or repledged in the absence of default by the owner of the collateral. [Refer: At fair value [member]] | disclosure: IFRS 7 15 b |
| ifrs-full | AssetsThatEntityContinuesToRecognise | X instant, debit | Assets that entity continues to recognise | The amount of transferred financial assets that the entity continues to recognise in full. [Refer: Financial assets] | disclosure: IFRS 7 42D e |
| ifrs-full | AssetsThatEntityContinuesToRecogniseToExtentOfContinuingInvolvement | X instant, debit | Assets that entity continues to recognise to extent of continuing involvement | The amount of transferred financial assets that the entity continues to recognise to the extent of its continuing involvement. [Refer: Financial assets] | disclosure: IFRS 7 42D f |
| ifrs-full | AssetsToWhichSignificantRestrictionsApply | X instant, debit | Assets to which significant restrictions apply | The amount in the consolidated financial statements of the assets of the group to which significant restrictions (for example, statutory, contractual and regulatory restrictions) apply on the entity’s ability to access or use the assets. | disclosure: IFRS 12 13 c |
| ifrs-full | AssetsTransferredToStructuredEntitiesAtTimeOfTransfer | X duration, credit | Assets transferred to structured entities, at time of transfer | The amount, at the time of transfer, of all assets transferred to structured entities. [Refer: Unconsolidated structured entities [member]] | disclosure: IFRS 12 27 c |
| ifrs-full | AssetsUnderInsuranceContractsAndReinsuranceContractsIssued | X instant, debit | Assets under insurance contracts and reinsurance contracts issued | The amount of assets under insurance contracts and reinsurance contracts issued. [Refer: Types of insurance contracts [member]] | example: IAS 1 55 – Expiry date 2021-01-01, example: IFRS 4 IG20 b – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01 |
| ifrs-full | AssetsUnderReinsuranceCeded | X instant, debit | Assets under reinsurance ceded | The amount of assets under reinsurance contracts in which the entity is the policyholder. | example: IAS 1 55 – Expiry date 2021-01-01, example: IFRS 4 IG20 c – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01 |
| ifrs-full | AssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear | X instant, debit | Assets with significant risk of material adjustments within next financial year | The amount of assets subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those assets within the next financial year. | disclosure: IAS 1 125 b |
| ifrs-full | AssociatedLiabilitiesThatEntityContinuesToRecognise | X instant, credit | Associated liabilities that entity continues to recognise | The amount of liabilities associated with transferred financial assets that the entity continues to recognise in full. [Refer: Financial assets] | disclosure: IFRS 7 42D e |
| ifrs-full | AssociatedLiabilitiesThatEntityContinuesToRecogniseToExtentOfContinuingInvolvement | X instant, credit | Associated liabilities that entity continues to recognise to extent of continuing involvement | The amount of liabilities associated with transferred financial assets that the entity continues to recognise to the extent of its continuing involvement. [Refer: Financial assets] | disclosure: IFRS 7 42D f |
| ifrs-full | AssociatesMember | member | Associates [member] | This member stands for the entities over which the investor has significant influence. | disclosure: IAS 24 19 d, disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 d, disclosure: IFRS 4 39M a – Effective on first application of IFRS 9, disclosure: IFRS 4 39J a – Expiry date 2021-01-01 |
| ifrs-full | AtCostMember | member | At cost [member] | This member stands for measurement based on cost. Cost is the amount of cash or cash equivalents paid or the fair value of the other consideration given to acquire an asset at the time of its acquisition or construction, or, when applicable, the amount attributed to that asset when initially recognised in accordance with the specific requirements of other IFRSs. | disclosure: IAS 40 32A, disclosure: IAS 41 50, disclosure: IAS 41 55 |
| ifrs-full | AtCostOrInAccordanceWithIFRS16WithinFairValueModelMember | member | At cost or in accordance with IFRS 16 within fair value model [member] | This member stands for measurement based on cost or IFRS 16 when the fair value model is generally used by the entity to measure a class of assets. [Refer: At cost [member]] | disclosure: IAS 40 78 |
| ifrs-full | AtFairValueMember | member | At fair value [member] | This member stands for measurement based on fair value. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. | disclosure: IAS 40 32A, disclosure: IAS 41 50, disclosure: IFRS 13 93 a |
| ifrs-full | AuditorsRemuneration | X duration, debit | Auditor’s remuneration | The amount of fees paid or payable to the entity’s auditors. | common practice: IAS 1 112 c |
| ifrs-full | AuditorsRemunerationAbstract | | Auditor’s remuneration [abstract] | | |
| ifrs-full | AuditorsRemunerationForAuditServices | X duration, debit | Auditor’s remuneration for audit services | The amount of fees paid or payable to the entity’s auditors for auditing services. | common practice: IAS 1 112 c |
| ifrs-full | AuditorsRemunerationForOtherServices | X duration, debit | Auditor’s remuneration for other services | The amount of fees paid or payable to the entity’s auditors for services that the entity does not separately disclose in the same statement or note. | common practice: IAS 1 112 c |
| ifrs-full | AuditorsRemunerationForTaxServices | X duration, debit | Auditor’s remuneration for tax services | The amount of fees paid or payable to the entity’s auditors for tax services. | common practice: IAS 1 112 c |
| ifrs-full | AuthorisedCapitalCommitmentsButNotContractedFor | X instant, credit | Authorised capital commitments but not contracted for | The amount of capital commitments that have been authorised by the entity, but for which the entity has not entered into a contract. [Refer: Capital commitments] | common practice: IAS 1 112 c |
| ifrs-full | AvailableforsaleFinancialAssetsAbstract | | Available-for-sale financial assets [abstract] | | |
| ifrs-full | AverageEffectiveTaxRate | X instant, credit | Average effective tax rate | The tax expense (income) divided by the accounting profit. [Refer: Accounting profit] | disclosure: IAS 12 81 c ii |
| ifrs-full | AverageForeignExchangeRate | X.XX duration | Average foreign exchange rate | The average exchange rate used by the entity. Exchange rate is the ratio of exchange for two currencies. | common practice: IAS 1 112 c |
| ifrs-full | AverageNumberOfEmployees | X.XX duration | Average number of employees | The average number of personnel employed by the entity during a period. | common practice: IAS 1 112 c |
| ifrs-full | AveragePriceOfHedgingInstrument | X.XX instant | Average price of hedging instrument | The average price of a hedging instrument. [Refer: Hedging instruments [member]] | disclosure: IFRS 7 23B b |
| ifrs-full | AverageRateOfHedgingInstrument | X.XX instant | Average rate of hedging instrument | The average rate of a hedging instrument. [Refer: Hedging instruments [member]] | disclosure: IFRS 7 23B b |
| ifrs-full | BalancesOnCurrentAccountsFromCustomers | X instant, credit | Balances on current accounts from customers | The amount of balances in customers’ current accounts held by the entity. | common practice: IAS 1 112 c |
| ifrs-full | BalancesOnDemandDepositsFromCustomers | X instant, credit | Balances on demand deposits from customers | The amount of balances in customers’ demand deposits held by the entity. | common practice: IAS 1 112 c |
| ifrs-full | BalancesOnOtherDepositsFromCustomers | X instant, credit | Balances on other deposits from customers | The amount of balances in customers’ deposit accounts held by the entity that the entity does not separately disclose in the same statement or note. | common practice: IAS 1 112 c |
| ifrs-full | BalancesOnTermDepositsFromCustomers | X instant, credit | Balances on term deposits from customers | The amount of balances in customers’ term deposits held by the entity. | common practice: IAS 1 112 c |
| ifrs-full | BalancesWithBanks | X instant, debit | Balances with banks | The amount of cash balances held at banks. | common practice: IAS 7 45 |
| ifrs-full | BankAcceptanceAssets | X instant, debit | Bank acceptance assets | The amount of bank acceptances recognised as assets. | common practice: IAS 1 55 |
| ifrs-full | BankAcceptanceLiabilities | X instant, credit | Bank acceptance liabilities | The amount of bank acceptances recognised as liabilities. | common practice: IAS 1 55 |
| ifrs-full | BankAndSimilarCharges | X duration, debit | Bank and similar charges | The amount of bank and similar charges recognised by the entity as an expense. | common practice: IAS 1 112 c |
| ifrs-full | BankBalancesAtCentralBanksOtherThanMandatoryReserveDeposits | X instant, debit | Bank balances at central banks other than mandatory reserve deposits | The amount of bank balances held at central banks other than mandatory reserve deposits. [Refer: Mandatory reserve deposits at central banks] | common practice: IAS 1 112 c |
| ifrs-full | BankBorrowingsUndiscountedCashFlows | X instant, credit | Bank borrowings, undiscounted cash flows | The amount of contractual undiscounted cash flows in relation to bank borrowings. [Refer: Borrowings] | example: IFRS 7 B11D, example: IFRS 7 IG31A |
| ifrs-full | BankDebtInstrumentsHeld | X instant, debit | Bank debt instruments held | The amount of debt instruments held by the entity that were issued by a bank. [Refer: Debt instruments held] | common practice: IAS 1 112 c |
| ifrs-full | BankingArrangementsClassifiedAsCashEquivalents | X instant, debit | Other banking arrangements, classified as cash equivalents | A classification of cash equivalents representing banking arrangements that the entity does not separately disclose in the same statement or note. [Refer: Cash equivalents] | common practice: IAS 7 45 |
| ifrs-full | BankOverdraftsClassifiedAsCashEquivalents | X instant, credit | Bank overdrafts | The amount that has been withdrawn from an account in excess of existing cash balances. This is considered a short-term extension of credit by the bank. [Refer: Cash and cash equivalents] | common practice: IAS 7 45 |
| ifrs-full | BasicAndDilutedEarningsLossPerShare | X.XX duration | Basic and diluted earnings (loss) per share | The amount of earnings per share when the basic and diluted measurements are equal. [Refer: Basic earnings (loss) per share; Diluted earnings (loss) per share] | common practice: IAS 1 85 |
| ifrs-full | BasicAndDilutedEarningsLossPerShareFromContinuingOperations | X.XX duration | Basic and diluted earnings (loss) per share from continuing operations | Basic and diluted earnings (loss) per share from continuing operations. [Refer: Basic and diluted earnings (loss) per share] | common practice: IAS 1 85 |
| ifrs-full | BasicAndDilutedEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax | X.XX duration | Basic and diluted earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax | Basic and diluted earnings (loss) per share from continuing operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Basic and diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Continuing operations [member]] | disclosure: IFRS 14 26 |
| ifrs-full | BasicAndDilutedEarningsLossPerShareFromDiscontinuedOperations | X.XX duration | Basic and diluted earnings (loss) per share from discontinued operations | Basic and diluted earnings (loss) per share from discontinued operations. [Refer: Basic and diluted earnings (loss) per share] | common practice: IAS 1 85 |
| ifrs-full | BasicAndDilutedEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax | X.XX duration | Basic and diluted earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax | Basic and diluted earnings (loss) per share from discontinued operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Basic and diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Discontinued operations [member]] | disclosure: IFRS 14 26 |
| ifrs-full | BasicAndDilutedEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax | X.XX duration | Basic and diluted earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax | Basic and diluted earnings (loss) per share that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Basic and diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax] | disclosure: IFRS 14 26 |
| ifrs-full | BasicAndDilutedEarningsPerShareAbstract | | Basic and diluted earnings per share [abstract] | | |
| ifrs-full | BasicEarningsLossPerShare | X.XX duration | Basic earnings (loss) per share | The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator) divided by the weighted average number of ordinary shares outstanding during the period (the denominator). | disclosure: IAS 33 66 |
| ifrs-full | BasicEarningsLossPerShareFromContinuingOperations | X.XX duration | Basic earnings (loss) per share from continuing operations | Basic earnings (loss) per share from continuing operations. [Refer: Basic earnings (loss) per share; Continuing operations [member]] | disclosure: IAS 33 66 |
| ifrs-full | BasicEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax | X.XX duration | Basic earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax | Basic earnings (loss) per share from continuing operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Basic earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Continuing operations [member]] | disclosure: IFRS 14 26 |
| ifrs-full | BasicEarningsLossPerShareFromDiscontinuedOperations | X.XX duration | Basic earnings (loss) per share from discontinued operations | Basic earnings (loss) per share from discontinued operations. [Refer: Basic earnings (loss) per share; Discontinued operations [member]] | disclosure: IAS 33 68 |
| ifrs-full | BasicEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax | X.XX duration | Basic earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax | Basic earnings (loss) per share from discontinued operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Basic earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Discontinued operations [member]] | disclosure: IFRS 14 26 |
| ifrs-full | BasicEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax | X.XX duration | Basic earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax | Basic earnings (loss) per share that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Basic earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax] | disclosure: IFRS 14 26 |
| ifrs-full | BasicEarningsPerShareAbstract | | Basic earnings per share [abstract] | | |
| ifrs-full | BasisForAttributingRevenuesFromExternalCustomersToIndividualCountries | text | Description of basis for attributing revenues from external customers to individual countries | The description of the basis for attributing revenues from external customers to individual countries. [Refer: Revenue] | disclosure: IFRS 8 33 a |
| ifrs-full | BearerBiologicalAssetsMember | member | Bearer biological assets [member] | This member stands for bearer biological assets. Bearer biological assets are those other than consumable biological assets. [Refer: Biological assets; Consumable biological assets [member]] | example: IAS 41 43 |
| ifrs-full | BearerPlants | X instant, debit | Bearer plants | The amount of property, plant and equipment representing bearer plants. Bearer plant is a living plant that (a) is used in the production or supply of agricultural produce; (b) is expected to bear produce for more than one period; and (c) has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales. [Refer: Property, plant and equipment] | example: IAS 16 37 i |
| ifrs-full | BearerPlantsMember | member | Bearer plants [member] | This member stands for a class of property, plant and equipment representing bearer plants. Bearer plant is a living plant that (a) is used in the production or supply of agricultural produce; (b) is expected to bear produce for more than one period; and (c) has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales. [Refer: Property, plant and equipment] | example: IAS 16 37 i |
| ifrs-full | BenefitsPaidOrPayable | X duration, debit | Benefits paid or payable | The amount of benefits paid or payable for retirement benefit plans. | disclosure: IAS 26 35 b v |
| ifrs-full | BestEstimateAtAcquisitionDateOfContractualCashFlowsNotExpectedToBeCollectedForAcquiredReceivables | X instant, debit | Best estimate at acquisition date of contractual cash flows not expected to be collected for acquired receivables | The best estimate at acquisition date of contractual cash flows not expected to be collected for receivables acquired in business combinations. [Refer: Business combinations [member]] | disclosure: IFRS 3 B64 h iii |
| ifrs-full | BiologicalAssets | X instant, debit | Biological assets | The amount of living animals or plants recognised as assets. | disclosure: IAS 1 54 f, disclosure: IAS 41 50, example: IAS 41 43 |
| ifrs-full | BiologicalAssetsAgeMember | member | Biological assets, age [member] | This member stands for all biological assets when disaggregated by age. It also represents the standard value for the “Biological assets by age” axis if no other member is used. [Refer: Biological assets] | example: IAS 41 43 |
| ifrs-full | BiologicalAssetsAxis | axis | Biological assets [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | common practice: IAS 41 50 |
| ifrs-full | BiologicalAssetsByAgeAxis | axis | Biological assets by age [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | example: IAS 41 43 |
| ifrs-full | BiologicalAssetsByGroupAxis | axis | Biological assets by group [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IAS 41 41 |
| ifrs-full | BiologicalAssetsByTypeAxis | axis | Biological assets by type [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | example: IAS 41 43 |
| ifrs-full | BiologicalAssetsGroupMember | member | Biological assets, group [member] | This member stands for all biological assets when disaggregated by group. It also represents the standard value for the “Biological assets by group” axis if no other member is used. [Refer: Biological assets] | disclosure: IAS 41 41 |
| ifrs-full | BiologicalAssetsMember | member | Biological assets [member] | This member stands for living animals or plants. It also represents the standard value for the “Biological assets” axis if no other member is used. | common practice: IAS 41 50 |
| ifrs-full | BiologicalAssetsPledgedAsSecurityForLiabilities | X instant, debit | Biological assets pledged as security for liabilities | The amount of biological assets pledged as security for liabilities. [Refer: Biological assets] | disclosure: IAS 41 49 a |
| ifrs-full | BiologicalAssetsTypeMember | member | Biological assets, type [member] | This member stands for all biological assets when disaggregated by type. It also represents the standard value for the “Biological assets by type” axis if no other member is used. [Refer: Biological assets] | example: IAS 41 43 |
| ifrs-full | BiologicalAssetsWhoseTitleIsRestricted | X instant, debit | Biological assets whose title is restricted | The amount of biological assets whose title is restricted. [Refer: Biological assets] | disclosure: IAS 41 49 a |
| ifrs-full | BondsIssued | X instant, credit | Bonds issued | The amount of bonds issued by the entity. | common practice: IAS 1 112 c |
| ifrs-full | BondsIssuedUndiscountedCashFlows | X instant, credit | Bonds issued, undiscounted cash flows | The amount of contractual undiscounted cash flows in relation to bonds issued. [Refer: Bonds issued] | example: IFRS 7 B11D, example: IFRS 7 IG31A |
| ifrs-full | BorrowingCostsAbstract | | Borrowing costs [abstract] | | |
| ifrs-full | BorrowingCostsCapitalised | X duration | Borrowing costs capitalised | The amount of interest and other costs that an entity incurs in connection with the borrowing of funds that are directly attributable to the acquisition, construction or production of a qualifying asset and which form part of the cost of that asset. | disclosure: IAS 23 26 a |
| ifrs-full | BorrowingCostsIncurred | X duration | Borrowing costs incurred | The amount of interest and other costs that an entity incurs in connection with the borrowing of funds. | common practice: IAS 1 112 c |
| ifrs-full | BorrowingCostsRecognisedAsExpense | X duration, debit | Borrowing costs recognised as expense | The amount of interest and other costs that an entity incurs in connection with the borrowing of funds that are recognised as an expense. | common practice: IAS 1 112 c |
| ifrs-full | Borrowings | X instant, credit | Borrowings | The amount of outstanding funds that the entity is obligated to repay. | common practice: IAS 1 55 |
| ifrs-full | BorrowingsAbstract | | Borrowings [abstract] | | |
| ifrs-full | BorrowingsAdjustmentToInterestRateBasis | X.XX instant | Borrowings, adjustment to interest rate basis | The adjustment to the basis (reference rate) used for calculation of the interest rate on borrowings. [Refer: Borrowings] | common practice: IFRS 7 7 |
| ifrs-full | BorrowingsByNameAxis | axis | Borrowings by name [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | common practice: IFRS 7 7 |
| ifrs-full | BorrowingsByNameMember | member | Borrowings by name [member] | This member stands for all borrowings when disaggregated by name. It also represents the standard value for the “Borrowings by name” axis if no other member is used. [Refer: Borrowings] | common practice: IFRS 7 7 |
| ifrs-full | BorrowingsByTypeAbstract | | Borrowings, by type [abstract] | | |
| ifrs-full | BorrowingsInterestRate | X.XX instant | Borrowings, interest rate | The interest rate on borrowings. [Refer: Borrowings] | common practice: IFRS 7 7 |
| ifrs-full | BorrowingsInterestRateBasis | text | Borrowings, interest rate basis | The basis (reference rate) used for calculation of the interest rate on borrowings. [Refer: Borrowings] | common practice: IFRS 7 7 |
| ifrs-full | BorrowingsMaturity | text | Borrowings, maturity | The maturity of borrowings. [Refer: Borrowings] | common practice: IFRS 7 7 |
| ifrs-full | BorrowingsOriginalCurrency | text | Borrowings, original currency | The currency in which the borrowings are denominated. [Refer: Borrowings] | common practice: IFRS 7 7 |
| ifrs-full | BorrowingsRecognisedAsOfAcquisitionDate | X instant, credit | Borrowings recognised as of acquisition date | The amount recognised as of the acquisition date for borrowings assumed in a business combination. [Refer: Borrowings; Business combinations [member]] | common practice: IFRS 3 B64 i |
| ifrs-full | BottomOfRangeMember | member | Bottom of range [member] | This member stands for the bottom of a range. | example: IFRS 13 IE63, example: IFRS 13 B6, disclosure: IFRS 14 33 b, disclosure: IFRS 17 120 – Effective 2021-01-01, disclosure: IFRS 2 45 d, common practice: IFRS 7 7 |
| ifrs-full | BrandNames | X instant, debit | Brand names | The amount of intangible assets representing rights to a group of complementary assets such as a trademark (or service mark) and its related trade name, formulas, recipes and technological expertise. [Refer: Intangible assets other than goodwill] | example: IAS 38 119 a |
| ifrs-full | BrandNamesMember | member | Brand names [member] | This member stands for a class of intangible assets representing rights to a group of complementary assets such as a trademark (or service mark) and its related trade name, formulas, recipes and technological expertise. [Refer: Intangible assets other than goodwill] | example: IAS 38 119 a |
| ifrs-full | BroadcastingRightsMember | member | Broadcasting rights [member] | This member stands for broadcasting rights. | common practice: IAS 38 119 |
| ifrs-full | BrokerageFeeExpense | X duration, debit | Brokerage fee expense | The amount of expense recognised for brokerage fees charged to the entity. | common practice: IAS 1 112 c |
| ifrs-full | BrokerageFeeIncome | X duration, credit | Brokerage fee income | The amount of income recognised for brokerage fees charged by the entity. | common practice: IAS 1 112 c |
| ifrs-full | Buildings | X instant, debit | Buildings | The amount of property, plant and equipment representing depreciable buildings and similar structures for use in operations. [Refer: Property, plant and equipment] | common practice: IAS 16 37 |
| ifrs-full | BuildingsMember | member | Buildings [member] | This member stands for a class of plant, property and equipment representing depreciable buildings and similar structures for use in operations. [Refer: Property, plant and equipment] | common practice: IAS 16 37 |
| ifrs-full | BusinessCombinationsAxis | axis | Business combinations [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 3 B64 |
| ifrs-full | BusinessCombinationsMember | member | Business combinations [member] | This member stands for transactions or other events in which an acquirer obtains control of one or more businesses. Transactions sometimes referred to as “true mergers” or “mergers of equals” are also business combinations as that term is used in IFRS 3. | disclosure: IFRS 3 B64 |
| ifrs-full | CancellationOfTreasuryShares | X duration, credit | Cancellation of treasury shares | The amount of treasury stock cancelled during the period. [Refer: Treasury shares] | common practice: IAS 1 106 d |
| ifrs-full | CapitalCommitments | X instant, credit | Capital commitments | The amount of future capital expenditures that the entity is committed to make. | common practice: IAS 1 112 c |
| ifrs-full | CapitalCommitmentsAbstract | | Capital commitments [abstract] | | |
| ifrs-full | CapitalisationRateMeasurementInputMember | member | Capitalisation rate, measurement input [member] | This member stands for a capitalisation rate used as a measurement input. | example: IFRS 13 93 d, example: IFRS 13 IE63 |
| ifrs-full | CapitalisationRateOfBorrowingCostsEligibleForCapitalisation | X.XX duration | Capitalisation rate of borrowing costs eligible for capitalisation | The weighted average of interest and other costs that an entity incurs in connection with the borrowing of funds applicable to the borrowings of the entity that are outstanding during the period, other than borrowings made specifically for the purpose of obtaining a qualifying asset. [Refer: Weighted average [member]; Borrowings] | disclosure: IAS 23 26 b |
| ifrs-full | CapitalisedDevelopmentExpenditureMember | member | Capitalised development expenditure [member] | This member stands for a class of intangible assets arising from development expenditure capitalised before the start of commercial production or use. An intangible asset shall only be recognised if the entity can demonstrate all of the following: (a) the technical feasibility of completing the intangible asset so that it will be available for use or sale; (b) its intention to complete the intangible asset and use or sell it; (c) its ability to use or sell the intangible asset; (d) how the intangible asset will generate probable future economic benefits. Among other things, the entity can demonstrate the existence of a market for the output of the intangible asset or the intangible asset itself or, if it is to be used internally, the usefulness of the intangible asset; (e) the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and (f) its ability to measure reliably the expenditure attributable to the intangible asset during its development. | common practice: IAS 38 119 |
| ifrs-full | CapitalRedemptionReserve | X instant, credit | Capital redemption reserve | A component of equity representing the reserve for the redemption of the entity’s own shares. | common practice: IAS 1 55 |
| ifrs-full | CapitalRedemptionReserveMember | member | Capital redemption reserve [member] | This member stands for a component of equity representing the reserve for the redemption of the entity’s own shares. | common practice: IAS 1 108 |
| ifrs-full | CapitalRequirementsAxis | axis | Capital requirements [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IAS 1 136 |
| ifrs-full | CapitalRequirementsMember | member | Capital requirements [member] | This member stands for capital requirements that the entity is subject to. It also represents the standard value for the “Capital requirements” axis if no other member is used. | disclosure: IAS 1 136 |
| ifrs-full | CapitalReserve | X instant, credit | Capital reserve | A component of equity representing the capital reserves. | common practice: IAS 1 55 |
| ifrs-full | CapitalReserveMember | member | Capital reserve [member] | This member stands for a component of equity representing capital reserves. | common practice: IAS 1 108 |
| ifrs-full | CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis | axis | Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IAS 16 73 d, disclosure: IAS 16 73 e, disclosure: IAS 38 118 c, disclosure: IAS 38 118 e, disclosure: IAS 40 76, disclosure: IAS 40 79 c, disclosure: IAS 40 79 d, disclosure: IAS 41 50, disclosure: IAS 41 54 f, disclosure: IFRS 3 B67 d, disclosure: IFRS 7 35H, disclosure: IFRS 7 35I, common practice: IFRS 7 IG29 – Expiry date 2021-01-01, common practice: IFRS 7 37 b – Expiry date 2021-01-01 |
| ifrs-full | CarryingAmountMember | member | Carrying amount [member] | This member stands for the amount at which an asset is recognised in the statement of financial position (after deducting any accumulated depreciation or amortisation and accumulated impairment losses). It also represents the standard value for the “Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount” axis if no other member is used. [Refer: Depreciation and amortisation expense; Impairment loss] | disclosure: IAS 16 73 e, disclosure: IAS 38 118 e, disclosure: IAS 40 76, disclosure: IAS 40 79 d, disclosure: IAS 41 50, disclosure: IFRS 3 B67 d, disclosure: IFRS 7 35H, disclosure: IFRS 7 35I, example: IFRS 7 IG29 a – Expiry date 2021-01-01, example: IFRS 7 37 b – Expiry date 2021-01-01 |
| ifrs-full | Cash | X instant, debit | Cash | The amount of cash on hand and demand deposits. [Refer: Cash on hand] | common practice: IAS 7 45 |
| ifrs-full | CashAbstract | | Cash [abstract] | | |
| ifrs-full | CashAdvancesAndLoansFromRelatedParties | X duration, debit | Cash advances and loans from related parties | The cash inflow from advances and loans from related parties. [Refer: Related parties [member]; Advances received] | common practice: IAS 7 17 |
| ifrs-full | CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities | X duration, credit | Cash advances and loans made to other parties, classified as investing activities | The amount of cash advances and loans made to other parties (other than advances and loans made by a financial institution), classified as investing activities. | example: IAS 7 16 e |
| ifrs-full | CashAdvancesAndLoansMadeToRelatedParties | X duration, credit | Cash advances and loans made to related parties | The cash outflow for loans and advances made to related parties. [Refer: Related parties [member]] | common practice: IAS 7 16 |
| ifrs-full | CashAndBankBalancesAtCentralBanks | X instant, debit | Cash and bank balances at central banks | The amount of cash and bank balances held at central banks. | common practice: IAS 1 55 |
| ifrs-full | CashAndCashEquivalents | X instant, debit | Cash and cash equivalents | The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents] | disclosure: IAS 1 54 i, disclosure: IAS 7 45, disclosure: IFRS 12 B13 a |
| ifrs-full | CashAndCashEquivalentsAbstract | | Cash and cash equivalents [abstract] | | |
| ifrs-full | CashAndCashEquivalentsAmountContributedToFairValueOfPlanAssets | X instant, debit | Cash and cash equivalents, amount contributed to fair value of plan assets | The amount cash and cash equivalents contribute to the fair value of defined benefit plan assets. [Refer: Cash and cash equivalents; Plan assets, at fair value; Defined benefit plans [member]] | example: IAS 19 142 a |
| ifrs-full | CashAndCashEquivalentsClassifiedAsPartOfDisposalGroupHeldForSale | X instant, debit | Cash and cash equivalents classified as part of disposal group held for sale | The amount of cash and cash equivalents that are classified as a part of a disposal group held for sale. [Refer: Cash and cash equivalents; Disposal groups classified as held for sale [member]] | common practice: IAS 7 45 |
| ifrs-full | CashAndCashEquivalentsHeldByEntityUnavailableForUseByGroup | X instant, debit | Cash and cash equivalents held by entity unavailable for use by group | The amount of significant cash and cash equivalent balances held by the entity that are not available for use by the group. [Refer: Cash and cash equivalents] | disclosure: IAS 7 48 |
| ifrs-full | CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition | X instant, debit | Cash and cash equivalents if different from statement of financial position | The amount of cash and cash equivalents in the statement of cash flows when different from the amount of cash and cash equivalents in the statement of financial position. [Refer: Cash and cash equivalents] | common practice: IAS 7 45 |
| ifrs-full | CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract | | Cash and cash equivalents if different from statement of financial position [abstract] | | |
| ifrs-full | CashAndCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013 | X duration, debit | Cash and cash equivalents in subsidiary or businesses acquired or disposed | The amount of cash and cash equivalents in subsidiaries or other businesses over which control is obtained or lost. [Refer: Subsidiaries [member]; Cash and cash equivalents] | disclosure: IAS 7 40 c |
| ifrs-full | CashAndCashEquivalentsRecognisedAsOfAcquisitionDate | X instant, debit | Cash and cash equivalents recognised as of acquisition date | The amount recognised as of the acquisition date for cash and cash equivalents acquired in a business combination. [Refer: Cash and cash equivalents; Business combinations [member]] | common practice: IFRS 3 B64 i |
| ifrs-full | CashCollateralPledgedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities | X instant, debit | Cash collateral pledged subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities | The amount of cash collateral pledged that is subject to an enforceable master netting arrangement or similar agreement and that is not set off against financial liabilities. [Refer: Financial liabilities] | example: IFRS 7 IG40D, example: IFRS 7 13C d ii |
| ifrs-full | CashCollateralReceivedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets | X instant, credit | Cash collateral received subject to enforceable master netting arrangement or similar agreement not set off against financial assets | The amount of cash collateral received that is subject to an enforceable master netting arrangement or similar agreement and that is not set off against financial assets. [Refer: Financial assets] | example: IFRS 7 IG40D, example: IFRS 7 13C d ii |
| ifrs-full | CashEquivalents | X instant, debit | Cash equivalents | The amount of short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. | common practice: IAS 7 45 |
| ifrs-full | CashEquivalentsAbstract | | Cash equivalents [abstract] | | |
| ifrs-full | CashFlowHedgesAbstract | | Cash flow hedges [abstract] | | |
| ifrs-full | CashFlowHedgesMember | member | Cash flow hedges [member] | This member stands for hedges of the exposure to variability in cash flows that (a) are attributable to a particular risk associated with a recognised asset or liability (such as all or some future interest payments on variable rate debt) or a highly probable forecast transaction; and (b) could affect profit or loss. [Refer: Hedges [member]] | disclosure: IAS 39 86 b, disclosure: IFRS 7 24A, disclosure: IFRS 7 24B, disclosure: IFRS 7 24C |
| ifrs-full | CashFlowsFromContinuingAndDiscontinuedOperationsAbstract | | Cash flows from continuing and discontinued operations [abstract] | | |
| ifrs-full | CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities | X duration, debit | Cash flows from losing control of subsidiaries or other businesses, classified as investing activities | The aggregate cash flows arising from losing control of subsidiaries or other businesses, classified as investing activities. [Refer: Subsidiaries [member]] | disclosure: IAS 7 39 |
| ifrs-full | CashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalents | X duration, debit | Cash flows from (used in) decrease (increase) in restricted cash and cash equivalents | The cash inflow (outflow) due to a decrease (increase) in restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents] | common practice: IAS 7 16 |
| ifrs-full | CashFlowsFromUsedInDecreaseIncreaseInShorttermDepositsAndInvestments | X duration, debit | Cash flows from (used in) decrease (increase) in short-term deposits and investments | The cash inflow (outflow) due to a decrease (increase) in short-term deposits and investments. | common practice: IAS 7 16 |
| ifrs-full | CashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsInvestingActivities | X duration, debit | Cash flows from (used in) exploration for and evaluation of mineral resources, classified as investing activities | The cash flows from (used in) the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource, classified as investing activities. | disclosure: IFRS 6 24 b |
| ifrs-full | CashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsOperatingActivities | X duration, debit | Cash flows from (used in) exploration for and evaluation of mineral resources, classified as operating activities | The cash flows from (used in) the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource, classified as operating activities. | disclosure: IFRS 6 24 b |
| ifrs-full | CashFlowsFromUsedInFinancingActivities | X duration, debit | Cash flows from (used in) financing activities | The cash flows from (used in) financing activities, which are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity. | disclosure: IAS 7 10, disclosure: IAS 7 50 d |
| ifrs-full | CashFlowsFromUsedInFinancingActivitiesAbstract | | Cash flows from (used in) financing activities [abstract] | | |
| ifrs-full | CashFlowsFromUsedInFinancingActivitiesContinuingOperations | X duration, debit | Cash flows from (used in) financing activities, continuing operations | The cash flows from (used in) the entity’s financing activities, related to continuing operations. [Refer: Continuing operations [member]; Cash flows from (used in) financing activities] | disclosure: IFRS 5 33 c |
| ifrs-full | CashFlowsFromUsedInFinancingActivitiesDiscontinuedOperations | X duration, debit | Cash flows from (used in) financing activities, discontinued operations | The cash flows from (used in) the entity’s financing activities, related to discontinued operations. [Refer: Discontinued operations [member]; Cash flows from (used in) financing activities] | disclosure: IFRS 5 33 c |
| ifrs-full | CashFlowsFromUsedInIncreaseDecreaseInCurrentBorrowings | X duration, debit | Cash flows from (used in) increase (decrease) in current borrowings | The cash inflow (outflow) due to an increase (decrease) in current borrowings. [Refer: Current borrowings] | common practice: IAS 7 17 |
| ifrs-full | CashFlowsFromUsedInIncreasesInOperatingCapacity | X duration, debit | Cash flows from (used in) increases in operating capacity | The aggregate amount of cash flows that represent increases in the entity’s ability to execute operating activities (for example, measured by units of output per day). | example: IAS 7 50 c |
| ifrs-full | CashFlowsFromUsedInInsuranceContracts | X duration, debit | Cash flows from (used in) insurance contracts | The cash flows from (used in) insurance contracts. [Refer: Types of insurance contracts [member]] | disclosure: IFRS 4 37 b – Expiry date 2021-01-01 |
| ifrs-full | CashFlowsFromUsedInInvestingActivities | X duration, debit | Cash flows from (used in) investing activities | The cash flows from (used in) investing activities, which are the acquisition and disposal of long-term assets and other investments not included in cash equivalents. | disclosure: IAS 7 10, disclosure: IAS 7 50 d |
| ifrs-full | CashFlowsFromUsedInInvestingActivitiesAbstract | | Cash flows from (used in) investing activities [abstract] | | |
| ifrs-full | CashFlowsFromUsedInInvestingActivitiesContinuingOperations | X duration, debit | Cash flows from (used in) investing activities, continuing operations | The cash flows from (used in) the entity’s investing activities, related to continuing operations. [Refer: Continuing operations [member]; Cash flows from (used in) investing activities] | disclosure: IFRS 5 33 c |
| ifrs-full | CashFlowsFromUsedInInvestingActivitiesDiscontinuedOperations | X duration, debit | Cash flows from (used in) investing activities, discontinued operations | The cash flows from (used in) the entity’s investing activities, related to discontinued operations. [Refer: Discontinued operations [member]; Cash flows from (used in) investing activities] | disclosure: IFRS 5 33 c |
| ifrs-full | CashFlowsFromUsedInMaintainingOperatingCapacity | X duration, debit | Cash flows from (used in) maintaining operating capacity | The aggregate amount of cash flows that are required to maintain the entity’s current ability to execute operating activities (for example, measured by units of output per day). | example: IAS 7 50 c |
| ifrs-full | CashFlowsFromUsedInOperatingActivities | X duration | Cash flows from (used in) operating activities | The cash flows from (used in) operating activities, which are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities. [Refer: Revenue] | disclosure: IAS 7 10, disclosure: IAS 7 50 d |
| ifrs-full | CashFlowsFromUsedInOperatingActivitiesAbstract | | Cash flows from (used in) operating activities [abstract] | | |
| ifrs-full | CashFlowsFromUsedInOperatingActivitiesContinuingOperations | X duration, debit | Cash flows from (used in) operating activities, continuing operations | The cash flows from (used in) the entity’s operating activities, related to continuing operations. [Refer: Continuing operations [member]; Cash flows from (used in) operating activities] | disclosure: IFRS 5 33 c |
| ifrs-full | CashFlowsFromUsedInOperatingActivitiesDiscontinuedOperations | X duration, debit | Cash flows from (used in) operating activities, discontinued operations | The cash flows from (used in) the entity’s operating activities, related to discontinued operations. [Refer: Discontinued operations [member]; Cash flows from (used in) operating activities] | disclosure: IFRS 5 33 c |
| ifrs-full | CashFlowsFromUsedInOperations | X duration | Cash flows from (used in) operations | The cash from (used in) the entity’s operations. | example: IAS 7 A Statement of cash flows for an entity other than a financial institution, example: IAS 7 20 |
| ifrs-full | CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital | X duration | Cash flows from (used in) operations before changes in working capital | The cash inflow (outflow) from the entity’s operations before changes in working capital. | example: IAS 7 A Statement of cash flows for an entity other than a financial institution, common practice: IAS 7 20 |
| ifrs-full | CashFlowsUsedInExplorationAndDevelopmentActivities | X duration, credit | Cash flows used in exploration and development activities | The cash outflow for exploration and development activities. | common practice: IAS 7 16 |
| ifrs-full | CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities | X duration, debit | Cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities | The aggregate cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities. [Refer: Subsidiaries [member]] | disclosure: IAS 7 39 |
| ifrs-full | CashOnHand | X instant, debit | Cash on hand | The amount of cash held by the entity. This does not include demand deposits. | common practice: IAS 7 45 |
| ifrs-full | CashOutflowForLeases | X duration, credit | Cash outflow for leases | The cash outflow for leases. | disclosure: IFRS 16 53 g |
| ifrs-full | CashPaidLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued | X duration, debit | Cash paid, liabilities under insurance contracts and reinsurance contracts issued | The decrease in liabilities under insurance contracts and reinsurance contracts issued resulting from cash paid. [Refer: Liabilities under insurance contracts and reinsurance contracts issued] | example: IFRS 4 IG37 c – Expiry date 2021-01-01, example: IFRS 4 37 e – Expiry date 2021-01-01 |
| ifrs-full | CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities | X duration, credit | Cash payments for futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities | The cash outflow for futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes or the payments are classified as financing activities. | example: IAS 7 16 g |
| ifrs-full | CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities | X duration, debit | Cash receipts from futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities | The cash inflow from futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes or the receipts are classified as financing activities. | example: IAS 7 16 h |
| ifrs-full | CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities | X duration, debit | Cash receipts from repayment of advances and loans made to other parties, classified as investing activities | The cash inflow from the repayment of advances and loans made to other parties (other than advances and loans of a financial institution), classified as investing activities. | example: IAS 7 16 f |
| ifrs-full | CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToRelatedParties | X duration, debit | Cash receipts from repayment of advances and loans made to related parties | The cash inflow from repayment to the entity of loans and advances made to related parties. [Refer: Related parties [member]] | common practice: IAS 7 16 |
| ifrs-full | CashRepaymentsOfAdvancesAndLoansFromRelatedParties | X duration, credit | Cash repayments of advances and loans from related parties | The cash outflow for repayments of advances and loans from related parties. [Refer: Related parties [member]; Advances received] | common practice: IAS 7 17 |
| ifrs-full | CashTransferred | X instant, credit | Cash transferred | The fair value, at acquisition date, of cash transferred as consideration in a business combination. [Refer: Business combinations [member]] | disclosure: IFRS 3 B64 f i |
| ifrs-full | CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAxis | axis | Categories of assets recognised from costs to obtain or fulfil contracts with customers [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 15 128 a |
| ifrs-full | CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersMember | member | Categories of assets recognised from costs to obtain or fulfil contracts with customers [member] | This member stands for all categories of assets recognised from the costs to obtain or fulfil contracts with customers. It also represents the standard value for the “Categories of assets recognised from costs to obtain or fulfil contracts with customers” axis if no other member is used. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers] | disclosure: IFRS 15 128 a |
| ifrs-full | CategoriesOfCurrentFinancialAssetsAbstract | | Categories of current financial assets [abstract] | | |
| ifrs-full | CategoriesOfCurrentFinancialLiabilitiesAbstract | | Categories of current financial liabilities [abstract] | | |
| ifrs-full | CategoriesOfFinancialAssetsAbstract | | Categories of financial assets [abstract] | | |
| ifrs-full | CategoriesOfFinancialAssetsAxis | axis | Categories of financial assets [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 7 8 |
| ifrs-full | CategoriesOfFinancialLiabilitiesAbstract | | Categories of financial liabilities [abstract] | | |
| ifrs-full | CategoriesOfFinancialLiabilitiesAxis | axis | Categories of financial liabilities [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 7 8 |
| ifrs-full | CategoriesOfNoncurrentFinancialAssetsAbstract | | Categories of non-current financial assets [abstract] | | |
| ifrs-full | CategoriesOfNoncurrentFinancialLiabilitiesAbstract | | Categories of non-current financial liabilities [abstract] | | |
| ifrs-full | CategoriesOfRelatedPartiesAxis | axis | Categories of related parties [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IAS 24 19 |
| ifrs-full | ChangeInAmountRecognisedForPreacquisitionDeferredTaxAsset | X duration, debit | Increase (decrease) in amount recognised for pre-acquisition deferred tax asset | The increase (decrease) in a pre-acquisition deferred tax asset of the acquirer as a result of a business combination that changes the probability of realising the asset by the acquirer. [Refer: Deferred tax assets; Business combinations [member]] | disclosure: IAS 12 81 j |
| ifrs-full | ChangeInValueOfForeignCurrencyBasisSpreadsAbstract | | Change in value of foreign currency basis spreads [abstract] | | |
| ifrs-full | ChangeInValueOfForwardElementsOfForwardContractsAbstract | | Change in value of forward elements of forward contracts [abstract] | | |
| ifrs-full | ChangeInValueOfTimeValueOfOptionsAbstract | | Change in value of time value of options [abstract] | | |
| ifrs-full | ChangesInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstract | | Changes in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss [abstract] | | |
| ifrs-full | ChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract | | Changes in allowance account for credit losses of financial assets [abstract] | | |
| ifrs-full | ChangesInBiologicalAssets | X duration, debit | Increase (decrease) in biological assets | The increase (decrease) in biological assets. [Refer: Biological assets] | disclosure: IAS 41 50 |
| ifrs-full | ChangesInBiologicalAssetsAbstract | | Changes in biological assets [abstract] | | |
| ifrs-full | ChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract | | Changes in contingent liabilities recognised in business combination [abstract] | | |
| ifrs-full | ChangesInDeferredAcquisitionCostsArisingFromInsuranceContractsAbstract | | Changes in deferred acquisition costs arising from insurance contracts [abstract] | | |
| ifrs-full | ChangesInDeferredTaxLiabilityAssetAbstract | | Changes in deferred tax liability (asset) [abstract] | | |
| ifrs-full | ChangesInEquity | X duration, credit | Increase (decrease) in equity | The increase (decrease) in equity. [Refer: Equity] | disclosure: IAS 1 106 d |
| ifrs-full | ChangesInEquityAbstract | | Changes in equity [abstract] | | |
| ifrs-full | ChangesInExposureToRisk | text | Description of changes in exposure to risk | The description of changes in the exposure to risks arising from financial instruments. [Refer: Financial instruments, class [member]] | disclosure: IFRS 7 33 c |
| ifrs-full | ChangesInFairValueMeasurementAssetsAbstract | | Changes in fair value measurement, assets [abstract] | | |
| ifrs-full | ChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract | | Changes in fair value measurement, entity’s own equity instruments [abstract] | | |
| ifrs-full | ChangesInFairValueMeasurementLiabilitiesAbstract | | Changes in fair value measurement, liabilities [abstract] | | |
| ifrs-full | ChangesInFairValueOfCreditDerivativeAbstract | | Changes in fair value of credit derivative [abstract] | | |
| ifrs-full | ChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssets | X duration, debit | Increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss, attributable to changes in credit risk of financial assets | The increase (decrease) in the fair value of a financial asset (or group of financial assets) designated as measured at fair value through profit or loss that is attributable to changes in the credit risk of that asset determined either: (a) as the amount of change in its fair value that is not attributable to changes in market conditions that give rise to market risk; or (b) using an alternative method the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Credit risk [member]; Financial assets] | disclosure: IFRS 7 9 c |
| ifrs-full | ChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstruments | X duration | Increase (decrease) in fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss | The increase (decrease) in the fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss. [Refer: Derivatives [member]; Financial assets] | disclosure: IFRS 7 9 d |
| ifrs-full | ChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiability | X duration, credit | Increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability | The increase (decrease) in the fair value of a financial liability that is attributable to changes in the credit risk of that liability. [Refer: Credit risk [member]] | disclosure: IFRS 7 10A a, disclosure: IFRS 7 10 a – Expiry date 2021-01-01 |
| ifrs-full | ChangesInFairValueOfLoansOrReceivablesAttributableToChangesInCreditRiskOfFinancialAssets | X duration, debit | Increase (decrease) in fair value of loans or receivables, attributable to changes in credit risk of financial assets | The increase (decrease) in the fair value of loans or receivables that is attributable to changes in the credit risk of the loans and receivables determined either: (a) as the amount of change in their fair value that is not attributable to changes in market conditions that gave rise to market risk; or (b) using an alternative method that the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Credit risk [member]; Market risk [member]] | disclosure: IFRS 7 9 c – Expiry date 2021-01-01 |
| ifrs-full | ChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments | X duration | Increase (decrease) in fair value of credit derivatives or similar instruments related to loans or receivables | The increase (decrease) in the fair value of credit derivatives or similar instruments related to loans or receivables. [Refer: Derivatives [member]] | disclosure: IFRS 7 9 d – Expiry date 2021-01-01 |
| ifrs-full | ChangesInGoodwill | X duration, debit | Increase (decrease) in goodwill | The increase (decrease) in goodwill. [Refer: Goodwill] | disclosure: IFRS 3 B67 d |
| ifrs-full | ChangesInGoodwillAbstract | | Changes in goodwill [abstract] | | |
| ifrs-full | ChangesInInsuranceContractsForReconciliationByComponentsAbstract | | Changes in insurance contracts for reconciliation by components [abstract] | | |
| ifrs-full | ChangesInInsuranceContractsForReconciliationByRemainingCoverageAndIncurredClaimsAbstract | | Changes in insurance contracts for reconciliation by remaining coverage and incurred claims [abstract] | | |
| ifrs-full | ChangesInIntangibleAssetsAndGoodwillAbstract | | Changes in intangible assets and goodwill [abstract] | | |
| ifrs-full | ChangesInIntangibleAssetsOtherThanGoodwill | X duration, debit | Increase (decrease) in intangible assets other than goodwill | The increase (decrease) in intangible assets other than goodwill. [Refer: Intangible assets other than goodwill] | disclosure: IAS 38 118 e |
| ifrs-full | ChangesInIntangibleAssetsOtherThanGoodwillAbstract | | Changes in intangible assets other than goodwill [abstract] | | |
| ifrs-full | ChangesInInventoriesOfFinishedGoodsAndWorkInProgress | X duration, debit | Decrease (increase) in inventories of finished goods and work in progress | The decrease (increase) in inventories of finished goods and work in progress. [Refer: Inventories; Current finished goods; Current work in progress] | example: IAS 1 102, disclosure: IAS 1 99 |
| ifrs-full | ChangesInInvestmentProperty | X duration, debit | Increase (decrease) in investment property | The increase (decrease) in investment property. [Refer: Investment property] | disclosure: IAS 40 79 d, disclosure: IAS 40 76 |
| ifrs-full | ChangesInInvestmentPropertyAbstract | | Changes in investment property [abstract] | | |
| ifrs-full | ChangesInLiabilitiesArisingFromFinancingActivitiesAbstract | | Changes in liabilities arising from financing activities [abstract] | | |
| ifrs-full | ChangesInLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedAbstract | | Changes in liabilities under insurance contracts and reinsurance contracts issued [abstract] | | |
| ifrs-full | ChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysis | text | Description of changes in methods and assumptions used in preparing sensitivity analysis | The description of changes in the methods and assumptions used in preparing a sensitivity analysis for the types of market risk to which the entity is exposed. [Refer: Market risk [member]] | disclosure: IFRS 7 40 c |
| ifrs-full | ChangesInMethodsUsedToMeasureRisk | text | Description of changes in methods used to measure risk | The description of changes in methods used to measure risks arising from financial instruments. [Refer: Financial instruments, class [member]] | disclosure: IFRS 7 33 c |
| ifrs-full | ChangesInNetAssetsAvailableForBenefitsAbstract | | Changes in net assets available for benefits [abstract] | | |
| ifrs-full | ChangesInNetDefinedBenefitLiabilityAssetAbstract | | Changes in net defined benefit liability (asset) [abstract] | | |
| ifrs-full | ChangesInNominalAmountOfCreditDerivativeAbstract | | Changes in nominal amount of credit derivative [abstract] | | |
| ifrs-full | ChangesInNumberOfSharesOutstandingAbstract | | Changes in number of shares outstanding [abstract] | | |
| ifrs-full | ChangesInObjectivesPoliciesAndProcessesForManagingRisk | text | Description of changes in objectives, policies and processes for managing risk | The description of changes in objectives, policies and processes for managing risks arising from financial instruments. [Refer: Financial instruments, class [member]] | disclosure: IFRS 7 33 c |
| ifrs-full | ChangesInOtherProvisions | X duration, credit | Increase (decrease) in other provisions | The increase (decrease) in other provisions. [Refer: Other provisions] | disclosure: IAS 37 84 |
| ifrs-full | ChangesInOtherProvisionsAbstract | | Changes in other provisions [abstract] | | |
| ifrs-full | ChangesInPropertyPlantAndEquipment | X duration, debit | Increase (decrease) in property, plant and equipment | The increase (decrease) in property, plant and equipment. [Refer: Property, plant and equipment] | disclosure: IAS 16 73 e |
| ifrs-full | ChangesInPropertyPlantAndEquipmentAbstract | | Changes in property, plant and equipment [abstract] | | |
| ifrs-full | ChangesInRegulatoryDeferralAccountCreditBalancesAbstract | | Changes in regulatory deferral account credit balances [abstract] | | |
| ifrs-full | ChangesInRegulatoryDeferralAccountDebitBalancesAbstract | | Changes in regulatory deferral account debit balances [abstract] | | |
| ifrs-full | ChangesInReimbursementRightsAbstract | | Changes in reimbursement rights [abstract] | | |
| ifrs-full | ChangesInReimbursementRightsAtFairValue | X duration, debit | Increase (decrease) in reimbursement rights, at fair value | The increase (decrease) in the fair value of reimbursement rights. [Refer: At fair value [member]; Reimbursement rights, at fair value] | disclosure: IAS 19 141 |
| ifrs-full | ChangesInReinsuranceAssetsAbstract | | Changes in reinsurance assets [abstract] | | |
| ifrs-full | ChangesInTaxRatesOrTaxLawsEnactedOrAnnouncedMember | member | Changes in tax rates or tax laws enacted or announced [member] | This member stands for changes in tax rates or tax laws enacted or announced. | example: IAS 10 22 h |
| ifrs-full | CharacteristicsOfDefinedBenefitPlansAxis | axis | Characteristics of defined benefit plans [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | example: IAS 19 138 b |
| ifrs-full | CharacteristicsOfDefinedBenefitPlansMember | member | Characteristics of defined benefit plans [member] | This member stands for all defined benefit plans when disaggregated by characteristics of defined benefits plans. It also represents the standard value for the “Characteristics of defined benefits plans” axis if no other member is used. | example: IAS 19 138 b |
| ifrs-full | CirculationRevenue | X duration, credit | Circulation revenue | The amount of revenue arising from the sale of newspapers, magazines, periodicals as well as digital applications and formats. [Refer: Revenue] | common practice: IAS 1 112 c |
| ifrs-full | CircumstancesLeadingToReversalsOfInventoryWritedown | text | Description of circumstances leading to reversals of inventory write-down | The description of the circumstances or events that led to the reversal of a write-down of inventories to net realisable value. [Refer: Inventories; Reversal of inventory write-down] | disclosure: IAS 2 36 g |
| ifrs-full | ClaimsAndBenefitsPaidNetOfReinsuranceRecoveries | X duration, debit | Claims and benefits paid, net of reinsurance recoveries | The amount of claims and benefits paid to policyholders, net of reinsurance recoveries. | common practice: IAS 1 85 |
| ifrs-full | ClaimsIncurredButNotReported | X instant, credit | Claims incurred but not reported | The amount of liability for insured events that have occurred but for which claims have yet not been reported by policyholders. | example: IFRS 4 IG22 c – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01 |
| ifrs-full | ClaimsReportedByPolicyholders | X instant, credit | Claims reported by policyholders | The amount of liability for claims reported by policyholders as the result of the occurrence of insured events. [Refer: Types of insurance contracts [member]] | example: IFRS 4 IG22 b – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01 |
| ifrs-full | ClassesOfAcquiredReceivablesAxis | axis | Classes of acquired receivables [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 3 B64 h |
| ifrs-full | ClassesOfAcquiredReceivablesMember | member | Classes of acquired receivables [member] | This member stands for classes of receivables acquired in business combinations. It also represents the standard value for the “Classes of acquired receivables” axis if no other member is used. [Refer: Business combinations [member]] | disclosure: IFRS 3 B64 h |
| ifrs-full | ClassesOfAssetsAxis | axis | Classes of assets [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IAS 36 126, disclosure: IAS 36 130 d ii, disclosure: IFRS 13 93, disclosure: IFRS 16 53 |
| ifrs-full | ClassesOfAssetsMember | member | Assets [member] | This member stands for a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits. It also represents the standard value for the “Classes of assets” axis if no other member is used. | disclosure: IAS 36 126, disclosure: IFRS 13 93, disclosure: IFRS 16 53 |
| ifrs-full | ClassesOfCashPaymentsAbstract | | Classes of cash payments from operating activities [abstract] | | |
| ifrs-full | ClassesOfCashReceiptsFromOperatingActivitiesAbstract | | Classes of cash receipts from operating activities [abstract] | | |
| ifrs-full | ClassesOfContingentLiabilitiesAxis | axis | Classes of contingent liabilities [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IAS 37 86, disclosure: IFRS 3 B67 c |
| ifrs-full | ClassesOfCurrentInventoriesAlternativeAbstract | | Classes of current inventories, alternative [abstract] | | |
| ifrs-full | ClassesOfEmployeeBenefitsExpenseAbstract | | Classes of employee benefits expense [abstract] | | |
| ifrs-full | ClassesOfEntitysOwnEquityInstrumentsAxis | axis | Classes of entity’s own equity instruments [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 13 93 |
| ifrs-full | ClassesOfFinancialAssetsAxis | axis | Classes of financial assets [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 9 7.2.34, disclosure: IFRS 17 C32 – Effective 2021-01-01, disclosure: IFRS 4 39L b – Effective on first application of IFRS 9, disclosure: IFRS 7 6, disclosure: IFRS 7 42I |
| ifrs-full | ClassesOfFinancialInstrumentsAxis | axis | Classes of financial instruments [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 7 36, disclosure: IFRS 7 35K, disclosure: IFRS 7 35H, disclosure: IFRS 7 35M |
| ifrs-full | ClassesOfFinancialInstrumentsMember | member | Financial instruments, class [member] | This member stands for aggregated classes of financial instruments. Financial instruments are contracts that give rise to a financial asset of one entity and a financial liability or equity instrument of another entity. It also represents the standard value for the “Classes of financial instruments” axis if no other member is used. [Refer: Financial assets; Financial liabilities] | disclosure: IFRS 7 36, disclosure: IFRS 7 35K, disclosure: IFRS 7 35H, disclosure: IFRS 7 35M |
| ifrs-full | ClassesOfFinancialLiabilitiesAxis | axis | Classes of financial liabilities [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 9 7.2.34, disclosure: IFRS 7 6, disclosure: IFRS 7 42I |
| ifrs-full | ClassesOfIntangibleAssetsAndGoodwillAxis | axis | Classes of intangible assets and goodwill [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | common practice: IAS 38 118 |
| ifrs-full | ClassesOfIntangibleAssetsOtherThanGoodwillAxis | axis | Classes of intangible assets other than goodwill [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IAS 38 118 |
| ifrs-full | ClassesOfInventoriesAbstract | | Classes of current inventories [abstract] | | |
| ifrs-full | ClassesOfLiabilitiesAxis | axis | Classes of liabilities [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 13 93 |
| ifrs-full | ClassesOfOrdinarySharesAxis | axis | Classes of ordinary shares [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IAS 33 66 |
| ifrs-full | ClassesOfOtherProvisionsAbstract | | Classes of other provisions [abstract] | | |
| ifrs-full | ClassesOfPropertyPlantAndEquipmentAxis | axis | Classes of property, plant and equipment [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IAS 16 73 |
| ifrs-full | ClassesOfProvisionsAxis | axis | Classes of other provisions [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IAS 37 84 |
| ifrs-full | ClassesOfRegulatoryDeferralAccountBalancesAxis | axis | Classes of regulatory deferral account balances [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 14 30 c, disclosure: IFRS 14 33 |
| ifrs-full | ClassesOfRegulatoryDeferralAccountBalancesMember | member | Classes of regulatory deferral account balances [member] | This member stands for all classes (ie types of cost or income) of regulatory deferral account balances. It also represents the standard value for the “Classes of regulatory deferral account balances” axis if no other member is used. [Refer: Regulatory deferral account balances [member]] | disclosure: IFRS 14 30 c, disclosure: IFRS 14 33 |
| ifrs-full | ClassesOfShareCapitalAxis | axis | Classes of share capital [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IAS 1 79 a |
| ifrs-full | ClassesOfShareCapitalMember | member | Share capital [member] | This member stands for share capital of the entity. It also represents the standard value for the “Classes of share capital” axis if no other member is used. | disclosure: IAS 1 79 a |
| ifrs-full | ClassificationOfAssetsAsHeldForSaleMember | member | Classification of assets as held for sale [member] | This member stands for classification of assets as held for sale. [Refer: Non-current assets held for sale [member]] | example: IAS 10 22 c |
| ifrs-full | ClosingForeignExchangeRate | X.XX instant | Closing foreign exchange rate | The spot exchange rate at the end of the reporting period. Exchange rate is the ratio of exchange for two currencies. Spot exchange rate is the exchange rate for immediate delivery. | common practice: IAS 1 112 c |
| ifrs-full | CommencementOfMajorLitigationMember | member | Commencement of major litigation [member] | This member stands for the commencement of major litigation. | example: IAS 10 22 j |
| ifrs-full | CommentaryByManagementOnSignificantCashAndCashEquivalentBalancesHeldByEntityThatAreNotAvailableForUseByGroup | text | Commentary by management on significant cash and cash equivalent balances held by entity that are not available for use by group | The commentary by management on significant cash and cash equivalent balances held by the entity that are not available for use by the group. [Refer: Cash and cash equivalents] | disclosure: IAS 7 48 |
| ifrs-full | CommercialPapersIssued | X instant, credit | Commercial papers issued | The amount of commercial paper issued by the entity. | common practice: IAS 1 112 c |
| ifrs-full | CommitmentsForDevelopmentOrAcquisitionOfBiologicalAssets | X instant, credit | Commitments for development or acquisition of biological assets | The amount of commitments for the development or acquisition of biological assets. [Refer: Biological assets] | disclosure: IAS 41 49 b |
| ifrs-full | CommitmentsInRelationToJointVentures | X instant, credit | Commitments in relation to joint ventures | The commitments that the entity has relating to its joint ventures as specified in paragraphs B18-B20 of IFRS 12. [Refer: Joint ventures [member]] | disclosure: IFRS 12 23 a |
| ifrs-full | CommitmentsMadeByEntityRelatedPartyTransactions | X duration | Commitments made by entity, related party transactions | The amount of related-party commitments made by the entity to do something if a particular event occurs or does not occur in the future, including executory contracts (recognised and unrecognised). [Refer: Related parties [member]] | example: IAS 24 21 i |
| ifrs-full | CommitmentsMadeOnBehalfOfEntityRelatedPartyTransactions | X duration | Commitments made on behalf of entity, related party transactions | The amount of related-party commitments made on behalf of the entity to do something if a particular event occurs or does not occur in the future, including executory contracts (recognised and unrecognised). [Refer: Related parties [member]] | example: IAS 24 21 i |
| ifrs-full | CommodityPriceRiskMember | member | Commodity price risk [member] | This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in commodity prices. [Refer: Financial instruments, class [member]] | example: IFRS 7 IG32, example: IFRS 7 40 a |
| ifrs-full | CommunicationAndNetworkEquipmentMember | member | Communication and network equipment [member] | This member stands for a class of property, plant and equipment representing communications and network equipment. [Refer: Property, plant and equipment] | common practice: IAS 16 37 |
| ifrs-full | CommunicationExpense | X duration, debit | Communication expense | The amount of expense arising from communication. | common practice: IAS 1 112 c |
| ifrs-full | CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment | X duration, credit | Compensation from third parties for items of property, plant and equipment that were impaired, lost or given up | The amount of compensation from third parties for items of property, plant and equipment that were impaired, lost or given up that is included in profit or loss. [Refer: Profit (loss); Property, plant and equipment] | disclosure: IAS 16 74 d |
| ifrs-full | ComponentsOfEquityAxis | axis | Components of equity [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IAS 1 106 |
| ifrs-full | ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxAbstract | | Components of other comprehensive income that will be reclassified to profit or loss, before tax [abstract] | | |
| ifrs-full | ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstract | | Components of other comprehensive income that will be reclassified to profit or loss, net of tax [abstract] | | |
| ifrs-full | ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstract | | Components of other comprehensive income that will not be reclassified to profit or loss, before tax [abstract] | | |
| ifrs-full | ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract | | Components of other comprehensive income that will not be reclassified to profit or loss, net of tax [abstract] | | |
| ifrs-full | ComprehensiveIncome | X duration, credit | Comprehensive income | The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners. | disclosure: IAS 1 106 a, disclosure: IAS 1 81A c, disclosure: IFRS 1 32 a ii, disclosure: IFRS 1 24 b, disclosure: IFRS 12 B12 b ix, example: IFRS 12 B10 b |
| ifrs-full | ComprehensiveIncomeAbstract | | Comprehensive income [abstract] | | |
| ifrs-full | ComprehensiveIncomeAttributableToAbstract | | Comprehensive income attributable to [abstract] | | |
| ifrs-full | ComprehensiveIncomeAttributableToNoncontrollingInterests | X duration, credit | Comprehensive income, attributable to non-controlling interests | The amount of comprehensive income attributable to non-controlling interests. [Refer: Comprehensive income; Non-controlling interests] | disclosure: IAS 1 106 a, disclosure: IAS 1 81B b i |
| ifrs-full | ComprehensiveIncomeAttributableToOwnersOfParent | X duration, credit | Comprehensive income, attributable to owners of parent | The amount of comprehensive income attributable to owners of the parent. [Refer: Comprehensive income] | disclosure: IAS 1 106 a, disclosure: IAS 1 81B b ii |
| ifrs-full | ComputerEquipmentMember | member | Computer equipment [member] | This member stands for a class of property, plant and equipment representing computer equipment. [Refer: Property, plant and equipment] | common practice: IAS 16 37 |
| ifrs-full | ComputerSoftware | X instant, debit | Computer software | The amount of intangible assets representing computer software. [Refer: Intangible assets other than goodwill] | example: IAS 38 119 c |
| ifrs-full | ComputerSoftwareMember | member | Computer software [member] | This member stands for a class of intangible assets representing computer software. [Refer: Intangible assets other than goodwill] | example: IAS 38 119 c |
| ifrs-full | ConcentrationsOfRisk | text | Description of concentrations of risk | The description of concentrations of risks arising from financial instruments. [Refer: Financial instruments, class [member]] | disclosure: IFRS 7 34 c |
| ifrs-full | ConcentrationsOfRiskAxis | axis | Concentrations of risk [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 17 127 – Effective 2021-01-01 |
| ifrs-full | ConcentrationsOfRiskMember | member | Concentrations of risk [member] | This member stands for the concentrations of risk. It also represents the standard value for the “Concentrations of risk” axis if no other member is used. | disclosure: IFRS 17 127 – Effective 2021-01-01 |
| ifrs-full | ConfidenceLevelCorrespondingToResultsOfTechniqueOtherThanConfidenceLevelTechniqueUsedForDeterminingRiskAdjustmentForNonfinancialRisk | X.XX instant | Confidence level corresponding to results of technique other than confidence level technique used for determining risk adjustment for non-financial risk | The confidence level corresponding to the results of a technique other than the confidence level technique used for determining the risk adjustment for non-financial risk. [Refer: Risk adjustment for non-financial risk [member]] | disclosure: IFRS 17 119 – Effective 2021-01-01 |
| ifrs-full | ConfidenceLevelUsedToDetermineRiskAdjustmentForNonfinancialRisk | X.XX instant | Confidence level used to determine risk adjustment for non-financial risk | The confidence level used to determine the risk adjustment for non-financial risk. [Refer: Risk adjustment for non-financial risk [member]] | disclosure: IFRS 17 119 – Effective 2021-01-01 |
| ifrs-full | ConsensusPricingMember | member | Consensus pricing [member] | This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from consensus prices (for example, offered quotes, comparability adjustments) in the market. [Refer: Market approach [member]] | example: IFRS 13 IE63, example: IFRS 13 B5 |
| ifrs-full | ConsiderationPaidReceived | X duration, credit | Consideration paid (received) | The amount of consideration paid or received in respect of both obtaining and losing control of subsidiaries or other businesses. [Refer: Subsidiaries [member]] | disclosure: IAS 7 40 a |
| ifrs-full | ConsolidatedAndSeparateFinancialStatementsAxis | axis | Consolidated and separate financial statements [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IAS 27 4 |
| ifrs-full | ConsolidatedMember | member | Consolidated [member] | This member stands for the financial statements of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent and its subsidiaries are presented as those of a single economic entity. It also represents the standard value for the “Consolidated and separate financial statements” axis if no other member is used. | disclosure: IAS 27 4 |
| ifrs-full | ConsolidatedStructuredEntitiesAxis | axis | Consolidated structured entities [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 12 Nature of the risks associated with an entity’s interests in consolidated structured entities |
| ifrs-full | ConsolidatedStructuredEntitiesMember | member | Consolidated structured entities [member] | This member stands for consolidated structured entities. A structured entity is an entity that has been designed so that voting or similar rights are not the dominant factor in deciding who controls the entity, such as when any voting rights relate to administrative tasks only and the relevant activities are directed by means of contractual arrangements. [Refer: Consolidated [member]] | disclosure: IFRS 12 Nature of the risks associated with an entity’s interests in consolidated structured entities |
| ifrs-full | ConstantPrepaymentRateMeasurementInputMember | member | Constant prepayment rate, measurement input [member] | This member stands for the constant prepayment rate used as a measurement input. | example: IFRS 13 93 d, example: IFRS 13 IE63 |
| ifrs-full | ConstructionInProgress | X instant, debit | Construction in progress | The amount of expenditure capitalised during the construction of non-current assets that are not yet available for use. [Refer: Non-current assets] | common practice: IAS 16 37 |
| ifrs-full | ConstructionInProgressMember | member | Construction in progress [member] | This member stands for expenditure capitalised during the construction of items of property, plant and equipment that are not yet available for use (ie not yet in the location and condition necessary for it to be capable of operating in the manner intended by the management). [Refer: Property, plant and equipment] | common practice: IAS 16 37 |
| ifrs-full | ConsumableBiologicalAssetsMember | member | Consumable biological assets [member] | This member stands for consumable biological assets. Consumable biological assets are those that are to be harvested as agricultural produce or sold as biological assets. [Refer: Biological assets] | example: IAS 41 43 |
| ifrs-full | ConsumerLoans | X instant, debit | Loans to consumers | The amount of consumer loans made by the entity. [Refer: Loans to consumers [member]] | common practice: IAS 1 112 c |
| ifrs-full | ConsumerLoansMember | member | Loans to consumers [member] | This member stands for loans that are made to individuals for personal use. | example: IFRS 7 IG40B, example: IFRS 7 6, example: IFRS 7 IG20C |
| ifrs-full | ContingentConsiderationMember | member | Contingent consideration [member] | This member stands for an obligation of the acquirer to transfer additional assets or equity interests to the former owners of an acquiree as part of the exchange for control of the acquiree if specified future events occur or conditions are met. | common practice: IFRS 13 94 |
| ifrs-full | ContingentConsiderationRecognisedAsOfAcquisitionDate | X instant, credit | Contingent consideration recognised as of acquisition date | The amount, at acquisition date, of contingent consideration arrangements recognised as consideration transferred in a business combination. [Refer: Business combinations [member]] | disclosure: IFRS 3 B64 g i |
| ifrs-full | ContingentLiabilitiesIncurredByVenturerInRelationToInterestsInJointVentures | X instant, credit | Contingent liabilities incurred in relation to interests in joint ventures | The amount of contingent liabilities incurred in relation to interests in joint ventures. [Refer: Contingent liabilities [member]; Joint ventures [member]] | disclosure: IFRS 12 23 b |
| ifrs-full | ContingentLiabilitiesIncurredInRelationToInterestsInAssociates | X instant, credit | Contingent liabilities incurred in relation to interests in associates | The amount of contingent liabilities incurred relating to the entity’s interests in associates. [Refer: Associates [member]; Contingent liabilities [member]] | disclosure: IFRS 12 23 b |
| ifrs-full | ContingentLiabilitiesMember | member | Contingent liabilities [member] | This member stands for possible obligations that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity; or, present obligations that arise from past events but are not recognised because (a) it is probable that an outflow of resources embodying economic benefits will be required to settle the obligations; or (b) the amount of the obligations cannot be measured with sufficient reliability. It also represents the standard value for the “Classes of contingent liabilities” axis if no other member is used. | disclosure: IAS 37 88, disclosure: IFRS 3 B67 c |
| ifrs-full | ContingentLiabilitiesOfJointVentureMember | member | Contingent liabilities related to joint ventures [member] | This member stands for contingent liabilities that are related to joint ventures. [Refer: Contingent liabilities [member]; Joint ventures [member]] | example: IAS 37 88 |
| ifrs-full | ContingentLiabilitiesRecognisedAsOfAcquisitionDate | X instant, credit | Contingent liabilities recognised as of acquisition date | The amount of contingent liabilities recognised as of the acquisition date in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]] | example: IFRS 3 B64 i, example: IFRS 3 IE72 |
| ifrs-full | ContingentLiabilitiesRecognisedInBusinessCombination | X instant, credit | Contingent liabilities recognised in business combination | The amount of contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]] | disclosure: IFRS 3 B67 c |
| ifrs-full | ContingentLiabilityArisingFromPostemploymentBenefitObligationsMember | member | Contingent liability arising from post-employment benefit obligations [member] | This member stands for a contingent liability arising from post-employment benefit obligations. Post-employment benefits are employee benefits (other than termination benefits and short-term employee benefits) that are payable after the completion of employment. [Refer: Contingent liabilities [member]] | disclosure: IAS 19 152 |
| ifrs-full | ContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMember | member | Contingent liability for decommissioning, restoration and rehabilitation costs [member] | This member stands for a contingent liability relating to decommissioning, restoration and rehabilitation costs. [Refer: Contingent liabilities [member]] | example: IAS 37 88 |
| ifrs-full | ContingentLiabilityForGuaranteesMember | member | Contingent liability for guarantees [member] | This member stands for a contingent liability for guarantees. [Refer: Contingent liabilities [member]; Guarantees [member]] | common practice: IAS 37 88 |
| ifrs-full | ContinuingAndDiscontinuedOperationsAxis | axis | Continuing and discontinued operations [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 5 Presentation and Disclosure |
| ifrs-full | ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis | axis | Continuing involvement in derecognised financial assets by type of instrument [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | example: IFRS 7 B33 |
| ifrs-full | ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfTransferAxis | axis | Continuing involvement in derecognised financial assets by type of transfer [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | example: IFRS 7 B33 |
| ifrs-full | ContinuingOperationsMember | member | Continuing operations [member] | This member stands for components of the entity that are not discontinued operations. A component of an entity comprises operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity. This member also represents the standard value for the “Continuing and discontinued operations” axis if no other member is used. [Refer: Discontinued operations [member]; Aggregate continuing and discontinued operations [member]] | disclosure: IFRS 5 Presentation and Disclosure |
| ifrs-full | ContractAssets | X instant, debit | Contract assets | The amount of an entity’s right to consideration in exchange for goods or services that the entity has transferred to a customer, when that right is conditioned on something other than the passage of time (for example, the entity’s future performance). | disclosure: IFRS 15 105, disclosure: IFRS 15 116 a |
| ifrs-full | ContractAssetsAbstract | | Contract assets [abstract] | | |
| ifrs-full | ContractAssetsMember | member | Contract assets [member] | This member stands for contract assets. [Refer: Contract assets] | disclosure: IFRS 7 35H b iii, disclosure: IFRS 7 35M b iii, example: IFRS 7 35N |
| ifrs-full | ContractDurationAxis | axis | Contract duration [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | example: IFRS 15 B89 e |
| ifrs-full | ContractDurationMember | member | Contract duration [member] | This member stands for all durations of contracts with customers. It also represents the standard value for the “Contract duration” axis if no other member is used. | example: IFRS 15 B89 e |
| ifrs-full | ContractLiabilities | X instant, credit | Contract liabilities | The amount of an entity’s obligation to transfer goods or services to a customer for which the entity has received consideration (or the amount is due) from the customer. | disclosure: IFRS 15 105, disclosure: IFRS 15 116 a |
| ifrs-full | ContractLiabilitiesAbstract | | Contract liabilities [abstract] | | |
| ifrs-full | ContractualAmountsToBeExchangedInDerivativeFinancialInstrumentForWhichGrossCashFlowsAreExchanged | X instant, credit | Contractual amounts to be exchanged in derivative financial instrument for which gross cash flows are exchanged | The amount of contractual undiscounted cash flows in relation to contractual amounts to be exchanged in a derivative financial instrument for which gross cash flows are exchanged. [Refer: Derivatives [member]] | example: IFRS 7 B11D d |
| ifrs-full | ContractualCapitalCommitments | X instant, credit | Contractual capital commitments | The amount of capital commitments for which the entity has entered into a contract. [Refer: Capital commitments] | common practice: IAS 1 112 c |
| ifrs-full | ContractualCommitmentsForAcquisitionOfIntangibleAssets | X instant, credit | Contractual commitments for acquisition of intangible assets | The amount of contractual commitments for the acquisition of intangible assets. | disclosure: IAS 38 122 e |
| ifrs-full | ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment | X instant, credit | Contractual commitments for acquisition of property, plant and equipment | The amount of contractual commitments for the acquisition of property, plant and equipment. [Refer: Property, plant and equipment] | disclosure: IAS 16 74 c |
| ifrs-full | ContractualServiceMargin | X instant, credit | Contractual service margin | The amount of the contractual service margin. [Refer: Contractual service margin [member]] | disclosure: IFRS 17 109 – Effective 2021-01-01 |
| ifrs-full | ContractualServiceMarginMember | member | Contractual service margin [member] | This member stands for a component of the carrying amount of the asset or liability for a group of insurance contracts representing the unearned profit the entity will recognise as it provides services under the insurance contracts in the group. | disclosure: IFRS 17 101 c – Effective 2021-01-01, disclosure: IFRS 17 107 d – Effective 2021-01-01 |
| ifrs-full | ContractualServiceMarginNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedMember | member | Contractual service margin not related to contracts that existed at transition date to which modified retrospective approach or fair value approach has been applied [member] | This member stands for the contractual service margin not related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19 of IFRS 17) or the fair value approach (as described in paragraphs C20-C24 of IFRS 17) has been applied. [Refer: Contractual service margin [member]] | disclosure: IFRS 17 114 c – Effective 2021-01-01 |
| ifrs-full | ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedMember | member | Contractual service margin related to contracts that existed at transition date to which fair value approach has been applied [member] | This member stands for the contractual service margin related to contracts that existed at the transition date to which the fair value approach (as described in paragraphs C20-C24 of IFRS 17) has been applied. [Refer: Contractual service margin [member]] | disclosure: IFRS 17 114 b – Effective 2021-01-01 |
| ifrs-full | ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedMember | member | Contractual service margin related to contracts that existed at transition date to which modified retrospective approach has been applied [member] | This member stands for the contractual service margin related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19 of IFRS 17) has been applied. [Refer: Contractual service margin [member]] | disclosure: IFRS 17 114 a – Effective 2021-01-01 |
| ifrs-full | ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset | X duration, debit | Contributions to plan by employer, net defined benefit liability (asset) | The decrease (increase) in net defined benefit liability (asset) resulting from contributions to a defined benefit plan by the employer. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]] | disclosure: IAS 19 141 f |
| ifrs-full | ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset | X duration, debit | Contributions to plan by plan participants, net defined benefit liability (asset) | The decrease (increase) in the net defined benefit liability (asset) resulting from contributions to a defined benefit plan by plan participants. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]] | disclosure: IAS 19 141 f |
| ifrs-full | ContributionsToPlanNetDefinedBenefitLiabilityAsset | X duration, debit | Contributions to plan, net defined benefit liability (asset) | The decrease (increase) in the net defined benefit liability (asset) resulting from contributions to a defined benefit plan. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]] | disclosure: IAS 19 141 f |
| ifrs-full | ContributionsToPlanNetDefinedBenefitLiabilityAssetAbstract | | Contributions to plan, net defined benefit liability (asset) [abstract] | | |
| ifrs-full | CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights | X instant, debit | Copyrights, patents and other industrial property rights, service and operating rights | The amount of intangible assets representing copyrights, patents and other industrial property rights, service and operating rights. [Refer: Intangible assets other than goodwill] | example: IAS 38 119 e |
| ifrs-full | CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember | member | Copyrights, patents and other industrial property rights, service and operating rights [member] | This member stands for a class of intangible assets representing copyrights, patents and other industrial property rights, service and operating rights. [Refer: Intangible assets other than goodwill] | example: IAS 38 119 e |
| ifrs-full | CorporateDebtInstrumentsHeld | X instant, debit | Corporate debt instruments held | The amount of debt instruments held by the entity that were issued by a corporate entity. [Refer: Debt instruments held] | common practice: IAS 1 112 c |
| ifrs-full | CorporateLoans | X instant, debit | Loans to corporate entities | The amount of corporate loans made by the entity. [Refer: Loans to corporate entities [member]] | common practice: IAS 1 112 c |
| ifrs-full | CorporateLoansMember | member | Loans to corporate entities [member] | This member stands for loans made to corporate entities. | common practice: IAS 1 112 c, example: IFRS 7 6, example: IFRS 7 IG20C |
| ifrs-full | CostApproachMember | member | Cost approach [member] | This member stands for a valuation technique that reflects the amount that would be required currently to replace the service capacity of an asset (often referred to as “current replacement cost”). | example: IFRS 13 62 |
| ifrs-full | CostOfInventoriesRecognisedAsExpenseDuringPeriod | X duration, debit | Cost of inventories recognised as expense during period | The amount of inventories recognised as an expense during the period. [Refer: Inventories] | disclosure: IAS 2 36 d |
| ifrs-full | CostOfMerchandiseSold | X duration, debit | Cost of merchandise sold | The amount of merchandise that was sold during the period and recognised as an expense. | common practice: IAS 1 85 |
| ifrs-full | CostOfPurchasedEnergySold | X duration, debit | Cost of purchased energy sold | The amount of purchased energy that was sold during the period and recognised as an expense. | common practice: IAS 1 112 c |
| ifrs-full | CostOfSales | X duration, debit | Cost of sales | The amount of costs relating to expenses directly or indirectly attributed to the goods or services sold, which may include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, unallocated production overheads and abnormal amounts of production costs of inventories. | disclosure: IAS 1 99, disclosure: IAS 1 103 |
| ifrs-full | CostOfSalesFoodAndBeverage | X duration, debit | Cost of sales, food and beverage | The amount of cost of sales attributed to food and beverage. [Refer: Cost of sales] | common practice: IAS 1 85 |
| ifrs-full | CostOfSalesHotelOperations | X duration, debit | Cost of sales, hotel operations | The amount of cost of sales attributed to hotel operations. [Refer: Cost of sales] | common practice: IAS 1 85 |
| ifrs-full | CostOfSalesRoomOccupancyServices | X duration, debit | Cost of sales, room occupancy services | The amount of cost of sales attributed to room occupancy services. [Refer: Cost of sales] | common practice: IAS 1 85 |
| ifrs-full | CostsToObtainContractsWithCustomersMember | member | Costs to obtain contracts with customers [member] | This member stands for a category of assets recognised from the costs to obtain or fulfil contracts with customers representing the costs to obtain contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers] | example: IFRS 15 128 a |
| ifrs-full | CounterpartiesAxis | axis | Counterparties [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 7 B52 |
| ifrs-full | CounterpartiesMember | member | Counterparties [member] | This member stands for the parties to the transaction other than the entity. It also represents the standard value for the “Counterparties” axis if no other member is used. | disclosure: IFRS 7 B52 |
| ifrs-full | CountryOfDomicileMember | member | Country of domicile [member] | This member stands for the country in which the entity is registered and where it has its legal address or registered office. | disclosure: IFRS 8 33 b, disclosure: IFRS 8 33 a |
| ifrs-full | CountryOfIncorporation | text | Country of incorporation | The country in which the entity is incorporated. | disclosure: IAS 1 138 a |
| ifrs-full | CountryOfIncorporationOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse | text | Country of incorporation of entity whose consolidated financial statements have been produced for public use | The country in which the entity’s ultimate, or any intermediate, parent, whose consolidated financial statements that comply with IFRSs have been produced for public use, has been incorporated. [Refer: Consolidated [member]; IFRSs [member]] | disclosure: IAS 27 16 a |
| ifrs-full | CountryOfIncorporationOfJointOperation | text | Country of incorporation of joint operation | The country in which a joint operation of the entity is incorporated. [Refer: Joint operations [member]] | disclosure: IFRS 12 21 a iii |
| ifrs-full | CountryOfIncorporationOfJointVenture | text | Country of incorporation of joint venture | The country in which a joint venture of the entity is incorporated. [Refer: Joint ventures [member]] | disclosure: IAS 27 16 b ii, disclosure: IAS 27 17 b ii, disclosure: IFRS 12 21 a iii |
| ifrs-full | CountryOfIncorporationOrResidenceOfAssociate | text | Country of incorporation of associate | The country in which an associate of the entity is incorporated. [Refer: Associates [member]] | disclosure: IAS 27 16 b ii, disclosure: IAS 27 17 b ii, disclosure: IFRS 12 21 a iii |
| ifrs-full | CountryOfIncorporationOrResidenceOfSubsidiary | text | Country of incorporation of subsidiary | The country in which a subsidiary of the entity is incorporated. [Refer: Subsidiaries [member]] | disclosure: IAS 27 16 b ii, disclosure: IAS 27 17 b ii, disclosure: IFRS 12 12 b, disclosure: IFRS 12 19B b |
| ifrs-full | CreationDateAxis | axis | Creation date [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i, disclosure: IAS 8 49 b i |
| ifrs-full | CreditDerivativeFairValue | X instant, debit | Credit derivative, fair value | The fair value of a credit derivative. [Refer: At fair value [member]; Derivatives [member]] | disclosure: IFRS 7 24G a |
| ifrs-full | CreditDerivativeNominalAmount | X instant | Credit derivative, nominal amount | The nominal amount of a credit derivative. [Refer: Derivatives [member]] | disclosure: IFRS 7 24G a |
| ifrs-full | CreditExposure | X instant | Credit exposure | The amount of exposure to loss resulting from credit risk. [Refer: Credit risk [member]] | example: IFRS 7 IG24 a – Expiry date 2021-01-01, example: IFRS 7 IG25 b – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01 |
| ifrs-full | CreditImpairmentOfFinancialInstrumentsAxis | axis | Credit impairment of financial instruments [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 7 35H, disclosure: IFRS 7 35M |
| ifrs-full | CreditImpairmentOfFinancialInstrumentsMember | member | Credit impairment of financial instruments [member] | This member stands for all statuses of credit impairment of financial instruments. A financial instrument is credit-impaired when one or more events that have a detrimental impact on the estimated future cash flows of that financial instrument have occurred. This member also represents the standard value for the “Credit impairment of financial instruments” axis if no other member is used. | disclosure: IFRS 7 35H, disclosure: IFRS 7 35M |
| ifrs-full | CreditrelatedFeeAndCommissionIncome | X duration, credit | Credit-related fee and commission income | The amount of income recognised from credit-related fees and commissions. [Refer: Fee and commission income] | common practice: IAS 1 112 c |
| ifrs-full | CreditRiskMember | member | Credit risk [member] | This member stands for the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. [Refer: Financial instruments, class [member]] | disclosure: IFRS 17 124 – Effective 2021-01-01, disclosure: IFRS 17 125 – Effective 2021-01-01, disclosure: IFRS 17 127 – Effective 2021-01-01, example: IFRS 7 32 |
| ifrs-full | CreditSpreadMeasurementInputMember | member | Credit spread, measurement input [member] | This member stands for the credit spread used as a measurement input. | common practice: IFRS 13 93 d |
| ifrs-full | CumulativeChangeInFairValueRecognisedInProfitOrLossOnSalesOfInvestmentPropertyBetweenPoolsOfAssetsMeasuredUsingDifferentModels | X duration, credit | Cumulative change in fair value recognised in profit or loss on sales of investment property between pools of assets measured using different models | The cumulative change in fair value recognised in profit or loss on sales of investment property from a pool of assets in which the cost model is used into a pool in which the fair value model is used. [Refer: Fair value model [member]; Investment property] | disclosure: IAS 40 75 f iv |
| ifrs-full | CumulativeGainLossOnDisposalOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome | X duration, credit | Cumulative gain (loss) on disposal of investments in equity instruments designated at fair value through other comprehensive income | The cumulative gain (loss) on disposal of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: At fair value [member]; Other comprehensive income] | disclosure: IFRS 7 11B c |
| ifrs-full | CumulativeGainLossPreviouslyRecognisedInOtherComprehensiveIncomeArisingFromReclassificationOfFinancialAssetsOutOfFairValueThroughOtherComprehensiveIncomeIntoFairValueThroughProfitOrLossMeasurementCategory | X duration, credit | Cumulative gain (loss) previously recognised in other comprehensive income arising from reclassification of financial assets out of fair value through other comprehensive income into fair value through profit or loss measurement category | The cumulative gain (loss) previously recognised in other comprehensive income arising from the reclassification of financial assets out of the fair value through other comprehensive income into the fair value through profit or loss measurement category. [Refer: Financial assets measured at fair value through other comprehensive income; Financial assets at fair value through profit or loss; Other comprehensive income] | disclosure: IAS 1 82 cb |
| ifrs-full | CumulativePreferenceDividendsNotRecognised | X duration | Cumulative preference dividends not recognised | The amount of cumulative preference dividends not recognised. | disclosure: IAS 1 137 b |
| ifrs-full | CumulativeUnrecognisedShareOfLossesOfAssociates | X instant, credit | Cumulative unrecognised share of losses of associates | The cumulative amount of the unrecognised share of losses of associates if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Associates [member]; Unrecognised share of losses of associates] | disclosure: IFRS 12 22 c |
| ifrs-full | CumulativeUnrecognisedShareOfLossesOfJointVentures | X instant, credit | Cumulative unrecognised share of losses of joint ventures | The cumulative amount of the unrecognised share of losses of joint ventures if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Joint ventures [member]; Unrecognised share of losses of joint ventures] | disclosure: IFRS 12 22 c |
| ifrs-full | CumulativeUnrecognisedShareOfLossesOfJointVenturesTransitionFromProportionateConsolidationToEquityMethod | X instant, credit | Cumulative unrecognised share of losses of joint ventures, transition from proportionate consolidation to equity method | The entity’s cumulative unrecognised share of losses of its joint ventures for which transition from proportionate consolidation to the equity method was performed. [Refer: Joint ventures [member]; Cumulative unrecognised share of losses of joint ventures] | disclosure: IFRS 11 C4 |
| ifrs-full | CurrencyRiskMember | member | Currency risk [member] | This member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. [Refer: Financial instruments, class [member]] | disclosure: IFRS 17 124 – Effective 2021-01-01, disclosure: IFRS 17 125 – Effective 2021-01-01, disclosure: IFRS 17 127 – Effective 2021-01-01, disclosure: IFRS 17 128 a ii – Effective 2021-01-01, disclosure: IFRS 7 Defined terms |
| ifrs-full | CurrencySwapContractMember | member | Currency swap contract [member] | This member stands for a currency swap contract. [Refer: Swap contract [member]] | common practice: IAS 1 112 c |
| ifrs-full | CurrentAccruedExpensesAndOtherCurrentLiabilities | X instant, credit | Current accrued expenses and other current liabilities | The amount of current accrued expenses and other current liabilities. [Refer: Accruals; Other current liabilities] | common practice: IAS 1 55 |
| ifrs-full | CurrentAccruedIncome | X instant, debit | Current accrued income | The amount of current accrued income. [Refer: Accrued income] | common practice: IAS 1 112 c |
| ifrs-full | CurrentAdvances | X instant, credit | Current advances received | The amount of current payments received for goods or services to be provided in the future. [Refer: Advances received] | common practice: IAS 1 55 |
| ifrs-full | CurrentAdvancesToSuppliers | X instant, debit | Current advances to suppliers | The amount of current advances made to suppliers before goods or services are received. | common practice: IAS 1 112 c |
| ifrs-full | CurrentAgriculturalProduce | X instant, debit | Current agricultural produce | A classification of current inventory representing the amount of harvested produce of the entity’s biological assets. [Refer: Biological assets; Inventories] | common practice: IAS 2 37 |
| ifrs-full | CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity | X duration, debit | Current and deferred tax relating to items credited (charged) directly to equity | The aggregate current and deferred tax relating to particular items that are charged or credited directly to equity, for example: (a) an adjustment to the opening balance of retained earnings resulting from either a change in accounting policy that is applied retrospectively or the correction of an error; and (b) amounts arising on initial recognition of the equity component of a compound financial instrument. [Refer: Deferred tax relating to items credited (charged) directly to equity; Retained earnings; Financial instruments, class [member]] | disclosure: IAS 12 81 a |
| ifrs-full | CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract | | Current and deferred tax relating to items charged or credited directly to equity [abstract] | | |
| ifrs-full | CurrentAssets | X instant, debit | Current assets | The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within 12 months after the reporting period; or (d) classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least 12 months after the reporting period. [Refer: Assets] | disclosure: IAS 1 66, disclosure: IFRS 12 B12 b i, example: IFRS 12 B10 b |
| ifrs-full | CurrentAssetsAbstract | | Current assets [abstract] | | |
| ifrs-full | CurrentAssetsLiabilities | X instant, debit | Current assets (liabilities) | The amount of current assets less the amount of current liabilities. | common practice: IAS 1 55 |
| ifrs-full | CurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners | X instant, debit | Current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners | The amount of current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners. [Refer: Current assets; Disposal groups classified as held for sale [member]; Non-current assets or disposal groups classified as held for sale; Non-current assets or disposal groups classified as held for distribution to owners] | disclosure: IAS 1 66 |
| ifrs-full | CurrentAssetsRecognisedAsOfAcquisitionDate | X instant, debit | Current assets recognised as of acquisition date | The amount recognised as of the acquisition date for current assets acquired in a business combination. [Refer: Business combinations [member]] | common practice: IFRS 3 B64 i |
| ifrs-full | CurrentBiologicalAssets | X instant, debit | Current biological assets | The amount of current biological assets. [Refer: Biological assets] | disclosure: IAS 1 54 f |
| ifrs-full | CurrentBiologicalAssetsMember | member | Current biological assets [member] | This member stands for current biological assets. [Refer: Biological assets] | common practice: IAS 41 50 |
| ifrs-full | CurrentBondsIssuedAndCurrentPortionOfNoncurrentBondsIssued | X instant, credit | Current bonds issued and current portion of non-current bonds issued | The amount of current bonds issued and the current portion of non-current bonds issued. [Refer: Bonds issued] | common practice: IAS 1 112 c |
| ifrs-full | CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings | X instant, credit | Current borrowings and current portion of non-current borrowings | The amount of current borrowings and current portion of non-current borrowings. [Refer: Borrowings] | common practice: IAS 1 55 |
| ifrs-full | CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsAbstract | | Current borrowings and current portion of non-current borrowings [abstract] | | |
| ifrs-full | CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsByTypeAbstract | | Current borrowings and current portion of non-current borrowings, by type [abstract] | | |
| ifrs-full | CurrentCommercialPapersIssuedAndCurrentPortionOfNoncurrentCommercialPapersIssued | X instant, credit | Current commercial papers issued and current portion of non-current commercial papers issued | The amount of current commercial paper issued and the current portion of non-current commercial paper issued. [Refer: Commercial papers issued] | common practice: IAS 1 112 c |
| ifrs-full | CurrentContractAssets | X instant, debit | Current contract assets | The amount of current contract assets. [Refer: Contract assets] | disclosure: IFRS 15 105 |
| ifrs-full | CurrentContractLiabilities | X instant, credit | Current contract liabilities | The amount of current contract liabilities. [Refer: Contract liabilities] | disclosure: IFRS 15 105 |
| ifrs-full | CurrentCrudeOil | X instant, debit | Current crude oil | A classification of current inventory representing the amount of unrefined, unprocessed oil. [Refer: Inventories] | common practice: IAS 2 37 |
| ifrs-full | CurrentDebtInstrumentsIssued | X instant, credit | Current debt instruments issued | The amount of current debt instruments issued. [Refer: Debt instruments issued] | common practice: IAS 1 55 |
| ifrs-full | CurrentDepositsFromCustomers | X instant, credit | Current deposits from customers | The amount of current deposits from customers. [Refer: Deposits from customers] | common practice: IAS 1 55 |
| ifrs-full | CurrentDerivativeFinancialAssets | X instant, debit | Current derivative financial assets | The amount of current derivative financial assets. [Refer: Derivative financial assets] | common practice: IAS 1 55 |
| ifrs-full | CurrentDerivativeFinancialLiabilities | X instant, credit | Current derivative financial liabilities | The amount of current derivative financial liabilities. [Refer: Derivative financial liabilities] | common practice: IAS 1 55 |
| ifrs-full | CurrentDividendPayables | X instant, credit | Current dividend payables | The amount of current dividend payables. [Refer: Dividend payables] | common practice: IAS 1 55 |
| ifrs-full | CurrentEstimateOfFutureCashOutflowsToBePaidToFulfilObligationMeasurementInputMember | member | Current estimate of future cash outflows to be paid to fulfil obligation, measurement input [member] | This member stands for the current estimate of future cash outflows to be paid to fulfil obligation, used as a measurement input. | example: IFRS 13 B36 d |
| ifrs-full | CurrentExciseTaxPayables | X instant, credit | Current excise tax payables | The amount of current excise tax payables. [Refer: Excise tax payables] | common practice: IAS 1 78 |
| ifrs-full | CurrentFinanceLeaseReceivables | X instant, debit | Current finance lease receivables | The amount of current finance lease receivables. [Refer: Finance lease receivables] | common practice: IAS 1 55 |
| ifrs-full | CurrentFinancialAssets | X instant, debit | Current financial assets | The amount of current financial assets. [Refer: Financial assets] | disclosure: IFRS 7 25 |
| ifrs-full | CurrentFinancialAssetsAtAmortisedCost | X instant, debit | Current financial assets at amortised cost | The amount of current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost] | disclosure: IFRS 7 8 f |
| ifrs-full | CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome | X instant, debit | Current financial assets at fair value through other comprehensive income | The amount of current financial assets at fair value through other comprehensive income. [Refer: Financial assets at fair value through other comprehensive income] | disclosure: IFRS 7 8 h |
| ifrs-full | CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract | | Current financial assets at fair value through other comprehensive income [abstract] | | |
| ifrs-full | CurrentFinancialAssetsAtFairValueThroughProfitOrLoss | X instant, debit | Current financial assets at fair value through profit or loss | The amount of current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss] | disclosure: IFRS 7 8 a |
| ifrs-full | CurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstract | | Current financial assets at fair value through profit or loss [abstract] | | |
| ifrs-full | CurrentFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading | X instant, debit | Current financial assets at fair value through profit or loss, classified as held for trading | The amount of current financial assets measured at fair value through profit or loss classified as held for trading. [Refer: Financial assets at fair value through profit or loss, classified as held for trading] | common practice: IAS 1 55, disclosure: IFRS 7 8 a – Expiry date 2021-01-01 |
| ifrs-full | CurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition | X instant, debit | Current financial assets at fair value through profit or loss, designated upon initial recognition or subsequently | The amount of current financial assets measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently] | disclosure: IFRS 7 8 a |
| ifrs-full | CurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue | X instant, debit | Current financial assets at fair value through profit or loss, mandatorily measured at fair value | The amount of current financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value] | disclosure: IFRS 7 8 a |
| ifrs-full | CurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments | X instant, debit | Current financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments | The amount of current financial assets at fair value through profit or loss measured as such in accordance with the exemption for reacquisition of own equity instruments. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments] | disclosure: IFRS 7 8 a – Effective 2021-01-01 |
| ifrs-full | CurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities | X instant, debit | Current financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities | The amount of current financial assets at fair value through profit or loss measured as such in accordance with the exemption for repurchase of own financial liabilities. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities] | disclosure: IFRS 7 8 a – Effective 2021-01-01 |
| ifrs-full | CurrentFinancialAssetsAvailableforsale | X instant, debit | Current financial assets available-for-sale | The amount of current financial assets available-for-sale. [Refer: Financial assets available-for-sale; Current financial assets] | disclosure: IFRS 7 8 d – Expiry date 2021-01-01 |
| ifrs-full | CurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome | X instant, debit | Current financial assets measured at fair value through other comprehensive income | The amount of current financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income] | disclosure: IFRS 7 8 h |
| ifrs-full | CurrentFinancialLiabilities | X instant, credit | Current financial liabilities | The amount of current financial liabilities. [Refer: Financial liabilities] | disclosure: IFRS 7 25 |
| ifrs-full | CurrentFinancialLiabilitiesAtAmortisedCost | X instant, credit | Current financial liabilities at amortised cost | The amount of current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost] | disclosure: IFRS 7 8 g, disclosure: IFRS 7 8 f – Expiry date 2021-01-01 |
| ifrs-full | CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss | X instant, credit | Current financial liabilities at fair value through profit or loss | The amount of current financial liabilities measured at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss] | disclosure: IFRS 7 8 e |
| ifrs-full | CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract | | Current financial liabilities at fair value through profit or loss [abstract] | | |
| ifrs-full | CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading | X instant, credit | Current financial liabilities at fair value through profit or loss, classified as held for trading | The amount of current financial liabilities at fair value through profit or loss that meet the definition of held for trading. [Refer: Current financial liabilities at fair value through profit or loss] | disclosure: IFRS 7 8 e |
| ifrs-full | CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition | X instant, credit | Current financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently | The amount of current financial liabilities measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently] | disclosure: IFRS 7 8 e |
| ifrs-full | CurrentFoodAndBeverage | X instant, debit | Current food and beverage | A classification of current inventory representing the amount of food and beverage. [Refer: Inventories] | common practice: IAS 2 37 |
| ifrs-full | CurrentFuel | X instant, debit | Current fuel | A classification of current inventory representing the amount of fuel. [Refer: Inventories] | common practice: IAS 2 37 |
| ifrs-full | CurrentGovernmentGrants | X instant, credit | Current government grants | The amount of current government grants recognised in the statement of financial position as deferred income. [Refer: Government [member]; Deferred income; Government grants] | common practice: IAS 1 55 |
| ifrs-full | CurrentHeldtomaturityInvestments | X instant, debit | Current held-to-maturity investments | The amount of current held-to-maturity investments. [Refer: Held-to-maturity investments] | disclosure: IFRS 7 8 b – Expiry date 2021-01-01 |
| ifrs-full | CurrentInterestPayable | X instant, credit | Current interest payable | The amount of current interest payable. [Refer: Interest payable] | common practice: IAS 1 112 c |
| ifrs-full | CurrentInterestReceivable | X instant, debit | Current interest receivable | The amount of current interest receivable. [Refer: Interest receivable] | common practice: IAS 1 112 c |
| ifrs-full | CurrentInventoriesArisingFromExtractiveActivitiesAbstract | | Current inventories arising from extractive activities [abstract] | | |
| ifrs-full | CurrentInventoriesHeldForSale | X instant, debit | Current inventories held for sale | A classification of current inventory representing the amount of inventories held for sale in the ordinary course of business. [Refer: Inventories] | common practice: IAS 2 37 |
| ifrs-full | CurrentInventoriesInTransit | X instant, debit | Current inventories in transit | A classification of current inventory representing the amount of inventories in transit. [Refer: Inventories] | common practice: IAS 2 37 |
| ifrs-full | CurrentInvestments | X instant, debit | Current investments | The amount of current investments. | common practice: IAS 1 55 |
| ifrs-full | CurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncome | X instant, debit | Current investments in equity instruments designated at fair value through other comprehensive income | The amount of current investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income] | disclosure: IFRS 7 8 h |
| ifrs-full | CurrentLeaseLiabilities | X instant, credit | Current lease liabilities | The amount of current lease liabilities. [Refer: Lease liabilities] | disclosure: IFRS 16 47 b |
| ifrs-full | CurrentLiabilities | X instant, credit | Current liabilities | The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within 12 months after the reporting period; or (d) the entity does not have an unconditional right to defer settlement for at least 12 months after the reporting period. | disclosure: IAS 1 69, disclosure: IFRS 12 B12 b iii, example: IFRS 12 B10 b |
| ifrs-full | CurrentLiabilitiesAbstract | | Current liabilities [abstract] | | |
| ifrs-full | CurrentLiabilitiesOtherThanLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale | X instant, credit | Current liabilities other than liabilities included in disposal groups classified as held for sale | The amount of current liabilities other than liabilities included in disposal groups classified as held for sale. [Refer: Current liabilities; Disposal groups classified as held for sale [member]; Liabilities included in disposal groups classified as held for sale] | disclosure: IAS 1 69 |
| ifrs-full | CurrentLiabilitiesRecognisedAsOfAcquisitionDate | X instant, credit | Current liabilities recognised as of acquisition date | The amount recognised as of the acquisition date for current liabilities assumed in a business combination. [Refer: Business combinations [member]] | common practice: IFRS 3 B64 i |
| ifrs-full | CurrentLoansAndReceivables | X instant, debit | Current loans and receivables | The amount of current loans and receivables. [Refer: Loans and receivables] | disclosure: IFRS 7 8 c – Expiry date 2021-01-01 |
| ifrs-full | CurrentLoansReceivedAndCurrentPortionOfNoncurrentLoansReceived | X instant, credit | Current loans received and current portion of non-current loans received | The amount of current loans received and the current portion of non-current loans received. [Refer: Loans received] | common practice: IAS 1 112 c |
| ifrs-full | CurrentMaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServices | X instant, debit | Current materials and supplies to be consumed in production process or rendering services | A classification of current inventory representing the amount of materials and supplies to be consumed in a production process or while rendering services. [Refer: Inventories] | common practice: IAS 2 37 |
| ifrs-full | CurrentMember | member | Current [member] | This member stands for a current time band. | example: IFRS 7 IG20D, example: IFRS 7 35N, common practice: IFRS 7 37 – Expiry date 2021-01-01 |
| ifrs-full | CurrentNaturalGas | X instant, debit | Current natural gas | A classification of current inventory representing the amount of a naturally occurring hydrocarbon gas mixture. [Refer: Inventories] | common practice: IAS 2 37 |
| ifrs-full | CurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral | X instant, debit | Current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral | The amount of current non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral. | disclosure: IFRS 9 3.2.23 a, disclosure: IAS 39 37 a – Expiry date 2021-01-01 |
| ifrs-full | CurrentNotesAndDebenturesIssuedAndCurrentPortionOfNoncurrentNotesAndDebenturesIssued | X instant, credit | Current notes and debentures issued and current portion of non-current notes and debentures issued | The amount of current notes and debentures issued and the current portion of non-current notes and debentures issued. [Refer: Notes and debentures issued] | common practice: IAS 1 112 c |
| ifrs-full | CurrentOreStockpiles | X instant, debit | Current ore stockpiles | A classification of current inventory representing the amount of ore stockpiles. [Refer: Inventories] | common practice: IAS 2 37 |
| ifrs-full | CurrentPackagingAndStorageMaterials | X instant, debit | Current packaging and storage materials | A classification of current inventory representing the amount of packaging and storage materials. [Refer: Inventories] | common practice: IAS 2 37 |
| ifrs-full | CurrentPayablesForPurchaseOfEnergy | X instant, credit | Current payables for purchase of energy | The amount of current payables for the purchase of energy. [Refer: Payables for purchase of energy] | common practice: IAS 1 78 |
| ifrs-full | CurrentPayablesForPurchaseOfNoncurrentAssets | X instant, credit | Current payables for purchase of non-current assets | The amount of current payables for the purchase of non-current assets. [Refer: Payables for purchase of non-current assets] | common practice: IAS 1 78 |
| ifrs-full | CurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTax | X instant, credit | Current payables on social security and taxes other than income tax | The amount of current payables on social security and taxes other than incomes tax. [Refer: Payables on social security and taxes other than income tax] | common practice: IAS 1 78 |
| ifrs-full | CurrentPetroleumAndPetrochemicalProducts | X instant, debit | Current petroleum and petrochemical products | A classification of current inventory representing the amount of products derived from crude oil and natural gas. [Refer: Current crude oil; Current natural gas] | common practice: IAS 2 37 |
| ifrs-full | CurrentPortionOfLongtermBorrowings | X instant, credit | Current portion of non-current borrowings | The current portion of non-current borrowings. [Refer: Borrowings] | common practice: IAS 1 55 |
| ifrs-full | CurrentPrepaidExpenses | X instant, debit | Current prepaid expenses | The amount recognised as a current asset for expenditures made prior to the period when the economic benefit will be realised. | common practice: IAS 1 112 c |
| ifrs-full | CurrentPrepayments | X instant, debit | Current prepayments | The amount of current prepayments. [Refer: Prepayments] | example: IAS 1 78 b |
| ifrs-full | CurrentPrepaymentsAbstract | | Current prepayments [abstract] | | |
| ifrs-full | CurrentPrepaymentsAndCurrentAccruedIncome | X instant, debit | Current prepayments and current accrued income | The amount of current prepayments and current accrued income. [Refer: Prepayments; Accrued income] | common practice: IAS 1 112 c |
| ifrs-full | CurrentPrepaymentsAndCurrentAccruedIncomeAbstract | | Current prepayments and current accrued income [abstract] | | |
| ifrs-full | CurrentPrepaymentsAndOtherCurrentAssets | X instant, debit | Current prepayments and other current assets | The amount of current prepayments and other current assets. [Refer: Other current assets; Current prepayments] | common practice: IAS 1 55 |
| ifrs-full | CurrentProgrammingAssets | X instant, debit | Current programming assets | The amount of current programming assets. [Refer: Programming assets] | common practice: IAS 1 55 |
| ifrs-full | CurrentProvisions | X instant, credit | Current provisions | The amount of current provisions. [Refer: Provisions] | disclosure: IAS 1 54 l |
| ifrs-full | CurrentProvisionsAbstract | | Current provisions [abstract] | | |
| ifrs-full | CurrentProvisionsForEmployeeBenefits | X instant, credit | Current provisions for employee benefits | The amount of current provisions for employee benefits. [Refer: Provisions for employee benefits] | disclosure: IAS 1 78 d |
| ifrs-full | CurrentRawMaterialsAndCurrentProductionSupplies | X instant, debit | Current raw materials and current production supplies | A classification of current inventory representing the amount of current raw materials and current production supplies. [Refer: Current production supplies; Current raw materials] | common practice: IAS 2 37 |
| ifrs-full | CurrentRawMaterialsAndCurrentProductionSuppliesAbstract | | Current raw materials and current production supplies [abstract] | | |
| ifrs-full | CurrentReceivablesDueFromAssociates | X instant, debit | Current receivables due from associates | The amount of current receivables due from associates. [Refer: Associates [member]] | common practice: IAS 1 78 b |
| ifrs-full | CurrentReceivablesDueFromJointVentures | X instant, debit | Current receivables due from joint ventures | The amount of current receivables due from joint ventures. [Refer: Joint ventures [member]] | common practice: IAS 1 78 b |
| ifrs-full | CurrentReceivablesFromContractsWithCustomers | X instant, debit | Current receivables from contracts with customers | The amount of current receivables from contracts with customers. [Refer: Receivables from contracts with customers] | disclosure: IFRS 15 105 |
| ifrs-full | CurrentReceivablesFromRentalOfProperties | X instant, debit | Current receivables from rental of properties | The amount of current receivables from rental of properties. [Refer: Receivables from rental of properties] | common practice: IAS 1 78 b |
| ifrs-full | CurrentReceivablesFromSaleOfProperties | X instant, debit | Current receivables from sale of properties | The amount of current receivables from sale of properties. [Refer: Receivables from sale of properties] | common practice: IAS 1 78 b |
| ifrs-full | CurrentReceivablesFromTaxesOtherThanIncomeTax | X instant, debit | Current receivables from taxes other than income tax | The amount of current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax] | common practice: IAS 1 78 b |
| ifrs-full | CurrentRecognisedAssetsDefinedBenefitPlan | X instant, debit | Current net defined benefit asset | The amount of current net defined benefit asset. [Refer: Net defined benefit asset] | common practice: IAS 1 55 |
| ifrs-full | CurrentRecognisedLiabilitiesDefinedBenefitPlan | X instant, credit | Current net defined benefit liability | The amount of current net defined benefit liability. [Refer: Net defined benefit liability] | common practice: IAS 1 55 |
| ifrs-full | CurrentRefundsProvision | X instant, credit | Current refunds provision | The amount of current provision for refunds. [Refer: Refunds provision] | example: IAS 37 Example 4 Refunds policy, example: IAS 37 87 |
| ifrs-full | CurrentRestrictedCashAndCashEquivalents | X instant, debit | Current restricted cash and cash equivalents | The amount of current restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents] | common practice: IAS 1 55 |
| ifrs-full | CurrentRetentionPayables | X instant, credit | Current retention payables | The amount of current retention payables. [Refer: Retention payables] | common practice: IAS 1 78 |
| ifrs-full | CurrentSecuredBankLoansReceivedAndCurrentPortionOfNoncurrentSecuredBankLoansReceived | X instant, credit | Current secured bank loans received and current portion of non-current secured bank loans received | The amount of current secured bank loans received and the current portion of non-current secured bank loans received. [Refer: Secured bank loans received] | common practice: IAS 1 112 c |
| ifrs-full | CurrentServiceCostNetDefinedBenefitLiabilityAsset | X duration, credit | Current service cost, net defined benefit liability (asset) | The increase (decrease) in the net defined benefit liability (asset) resulting from employee service in the current period. [Refer: Net defined benefit liability (asset)] | disclosure: IAS 19 141 a |
| ifrs-full | CurrentTaxAssets | X instant, debit | Current tax assets | The excess of amount paid for current tax in respect of current and prior periods over the amount due for those periods. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period. | disclosure: IAS 1 54 n |
| ifrs-full | CurrentTaxAssetsCurrent | X instant, debit | Current tax assets, current | The current amount of current tax assets. [Refer: Current tax assets] | disclosure: IAS 1 54 n |
| ifrs-full | CurrentTaxAssetsNoncurrent | X instant, debit | Current tax assets, non-current | The non-current amount of current tax assets. [Refer: Current tax assets] | disclosure: IAS 1 54 n |
| ifrs-full | CurrentTaxExpenseIncome | X duration, debit | Current tax expense (income) | The amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period. | example: IAS 12 80 a |
| ifrs-full | CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods | X duration, debit | Current tax expense (income) and adjustments for current tax of prior periods | The amount of current tax expense (income) and adjustments for the current tax of prior periods. [Refer: Current tax expense (income); Adjustments for current tax of prior periods] | common practice: IAS 12 80 |
| ifrs-full | CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriodsAbstract | | Current tax expense (income) and adjustments for current tax of prior periods [abstract] | | |
| ifrs-full | CurrentTaxLiabilities | X instant, credit | Current tax liabilities | The amount of current tax for current and prior periods to the extent unpaid. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period. | disclosure: IAS 1 54 n |
| ifrs-full | CurrentTaxLiabilitiesCurrent | X instant, credit | Current tax liabilities, current | The current amount of current tax liabilities. [Refer: Current tax liabilities] | disclosure: IAS 1 54 n |
| ifrs-full | CurrentTaxLiabilitiesNoncurrent | X instant, credit | Current tax liabilities, non-current | The non-current amount of current tax liabilities. [Refer: Current tax liabilities] | disclosure: IAS 1 54 n |
| ifrs-full | CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity | X duration, debit | Current tax relating to items credited (charged) directly to equity | The amount of current tax relating to particular items that are charged or credited directly to equity, for example: (a) an adjustment to the opening balance of retained earnings resulting from either a change in accounting policy that is applied retrospectively or the correction of an error; and (b) amounts arising on initial recognition of the equity component of a compound financial instrument. [Refer: Retained earnings; Financial instruments, class [member]] | disclosure: IAS 12 81 a |
| ifrs-full | CurrentTradeReceivables | X instant, debit | Current trade receivables | The amount of current trade receivables. [Refer: Trade receivables] | example: IAS 1 78 b, example: IAS 1 68 |
| ifrs-full | CurrentUnsecuredBankLoansReceivedAndCurrentPortionOfNoncurrentUnsecuredBankLoansReceived | X instant, credit | Current unsecured bank loans received and current portion of non-current unsecured bank loans received | The amount of current unsecured bank loans received and the current portion of non-current unsecured bank loans received. [Refer: Unsecured bank loans received] | common practice: IAS 1 112 c |
| ifrs-full | CurrentValueAddedTaxPayables | X instant, credit | Current value added tax payables | The amount of current value added tax payables. [Refer: Value added tax payables] | common practice: IAS 1 78 |
| ifrs-full | CurrentValueAddedTaxReceivables | X instant, debit | Current value added tax receivables | The amount of current value added tax receivables. [Refer: Value added tax receivables] | common practice: IAS 1 78 b |
| ifrs-full | CustomerrelatedIntangibleAssetsMember | member | Customer-related intangible assets [member] | This member stands for a class of intangible assets representing assets related to customers. Such assets may include customer lists, order or production backlog, customer contracts and related customer relationships as well as non-contractual customer relationships. | common practice: IAS 38 119 |
| ifrs-full | CustomerrelatedIntangibleAssetsRecognisedAsOfAcquisitionDate | X instant, debit | Customer-related intangible assets recognised as of acquisition date | The amount recognised as of the acquisition date for customer-related intangible assets acquired in a business combination. [Refer: Customer-related intangible assets [member]; Business combinations [member]] | common practice: IFRS 3 B64 i |
| ifrs-full | DateAsAtWhichEntityPlansToApplyNewIFRSInitially | yyyy-mm-dd | Date as at which entity plans to apply new IFRS initially | The date on which the entity plans to apply a new IFRS that has been issued but is not yet effective. | example: IAS 8 31 d |
| ifrs-full | DateByWhichApplicationOfNewIFRSIsRequired | yyyy-mm-dd | Date by which application of new IFRS is required | The date by which the entity is required to apply a new IFRS that has been issued but is not yet effective. | example: IAS 8 31 c |
| ifrs-full | DatedSubordinatedLiabilities | X instant, credit | Dated subordinated liabilities | The amount of subordinated liabilities that have a specified repayment date. [Refer: Subordinated liabilities] | common practice: IAS 1 112 c |
| ifrs-full | DateOfAcquisition2013 | yyyy-mm-dd | Date of acquisition | The date on which the acquirer obtains control of the acquiree in a business combination. | disclosure: IFRS 3 B64 b |
| ifrs-full | DateOfAuthorisationForIssueOfFinancialStatements2013 | yyyy-mm-dd | Date of authorisation for issue of financial statements | The date on which financial statements are authorised for issue. | disclosure: IAS 10 17 |
| ifrs-full | DateOfEndOfReportingPeriod2013 | yyyy-mm-dd | Date of end of reporting period | The date of the end of the reporting period. | disclosure: IAS 1 51 c |
| ifrs-full | DateOfEndOfReportingPeriodOfFinancialStatementsOfAssociate | yyyy-mm-dd | Date of end of reporting period of financial statements of associate | The date of the end of the reporting period of the financial statements of an associate. | disclosure: IFRS 12 22 b i |
| ifrs-full | DateOfEndOfReportingPeriodOfFinancialStatementsOfJointVenture2013 | yyyy-mm-dd | Date of end of reporting period of financial statements of joint venture | The date of the end of the reporting period of the financial statements of a joint venture. | disclosure: IFRS 12 22 b i |
| ifrs-full | DateOfEndOfReportingPeriodOfFinancialStatementsOfSubsidiary | yyyy-mm-dd | Date of end of reporting period of financial statements of subsidiary | The date of the end of the reporting period of the financial statements of a subsidiary. | disclosure: IFRS 12 11 a |
| ifrs-full | DateOfGrantOfSharebasedPaymentArrangement | text | Date of grant of share-based payment arrangement | The date on which share-based payment arrangements are granted. [Refer: Share-based payment arrangements [member]] | example: IFRS 2 IG23, example: IFRS 2 45 a |
| ifrs-full | DateOfReclassificationOfFinancialAssetsDueToChangeInBusinessModel | yyyy-mm-dd | Date of reclassification of financial assets due to change in business model | The date of the reclassification of financial assets due to a change in the entity’s business model for managing financial assets. [Refer: Financial assets] | disclosure: IFRS 7 12B a |
| ifrs-full | DateOnWhichChangeInActivitiesOccurredThatPermittedInsurerToReassessWhetherItsActivitiesArePredominantlyConnectedWithInsurance | yyyy-mm-dd | Date on which change in activities occurred that permitted insurer to reassess whether its activities are predominantly connected with insurance | The date on which the change in activities occurred that permitted an insurer to reassess whether its activities are predominantly connected with insurance. | disclosure: IFRS 4 39C c ii – Expiry date 2021-01-01 |
| ifrs-full | DateOnWhichChangeInActivitiesOccurredThatResultedInInsurerNoLongerQualifyingToApplyTemporaryExemptionFromIFRS9 | yyyy-mm-dd | Date on which change in activities occurred that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9 | The date on which the change in activities occurred that resulted in an insurer no longer qualifying to apply the temporary exemption from IFRS 9. | disclosure: IFRS 4 39D b – Expiry date 2021-01-01 |
| ifrs-full | DebtInstrumentsAmountContributedToFairValueOfPlanAssets | X instant, debit | Debt instruments, amount contributed to fair value of plan assets | The amount instruments representing debt (rather than equity) contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] | example: IAS 19 142 c |
| ifrs-full | DebtInstrumentsHeld | X instant, debit | Debt instruments held | The amount of instruments representing indebtedness held by the entity. | common practice: IAS 1 55 |
| ifrs-full | DebtInstrumentsHeldAbstract | | Debt instruments held [abstract] | | |
| ifrs-full | DebtInstrumentsIssuedThatAreIncludedInInsurersRegulatoryCapital | X instant, credit | Debt instruments issued that are included in insurer’s regulatory capital | The amount of debt instruments issued that are included in the insurer’s regulatory capital. | example: IFRS 4 20E c – Expiry date 2021-01-01 |
| ifrs-full | DebtSecurities | X instant, credit | Debt instruments issued | The amount of instruments issued by the entity that represent indebtedness. | common practice: IAS 1 55 |
| ifrs-full | DebtSecuritiesMember | member | Debt securities [member] | This member stands for instruments held by the entity that represent indebtedness. | example: IFRS 13 IE60, example: IFRS 13 94 |
| ifrs-full | DecreaseDueToHarvestBiologicalAssets | X duration, credit | Decrease due to harvest, biological assets | The decrease in biological assets due to the detachment of produce from the assets or the cessation of the assets’ life processes. [Refer: Biological assets] | disclosure: IAS 41 50 d |
| ifrs-full | DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions | X duration, debit | Decrease (increase) through tax on share-based payment transactions, equity | The decrease (increase) in equity resulting from tax on transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]] | common practice: IAS 1 106 d |
| ifrs-full | DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsAssets | X duration, credit | Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, assets | The amount of decrease in the fair value measurement of assets due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. | disclosure: IFRS 13 93 h ii |
| ifrs-full | DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstruments | X duration, debit | Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, entity’s own equity instruments | The amount of decrease in the fair value measurement of the entity’s own equity instruments due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. | disclosure: IFRS 13 93 h ii |
| ifrs-full | DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsLiabilities | X duration, debit | Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, liabilities | The amount of decrease in the fair value measurement of liabilities due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. | disclosure: IFRS 13 93 h ii |
| ifrs-full | DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxAssets | X duration | Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, assets | The amount of decrease in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] | common practice: IFRS 13 93 h ii |
| ifrs-full | DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments | X duration | Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, entity’s own equity instruments | The amount of decrease in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] | common practice: IFRS 13 93 h ii |
| ifrs-full | DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities | X duration | Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, liabilities | The amount of decrease in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] | common practice: IFRS 13 93 h ii |
| ifrs-full | DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxAssets | X duration | Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, assets | The amount of decrease in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] | common practice: IFRS 13 93 h ii |
| ifrs-full | DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments | X duration | Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, entity’s own equity instruments | The amount of decrease in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] | common practice: IFRS 13 93 h ii |
| ifrs-full | DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities | X duration | Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, liabilities | The amount of decrease in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] | common practice: IFRS 13 93 h ii |
| ifrs-full | DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxAssets | X duration | Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, assets | The amount of decrease in the fair value measurement of assets, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] | common practice: IFRS 13 93 h ii |
| ifrs-full | DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments | X duration | Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, entity’s own equity instruments | The amount of decrease in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] | common practice: IFRS 13 93 h ii |
| ifrs-full | DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxLiabilities | X duration | Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, liabilities | The amount of decrease in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] | common practice: IFRS 13 93 h ii |
| ifrs-full | DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxAssets | X duration | Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, assets | The amount of decrease in the fair value measurement of assets, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] | common practice: IFRS 13 93 h ii |
| ifrs-full | DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments | X duration | Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, entity’s own equity instruments | The amount of decrease in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] | common practice: IFRS 13 93 h ii |
| ifrs-full | DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxLiabilities | X duration | Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, liabilities | The amount of decrease in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] | common practice: IFRS 13 93 h ii |
| ifrs-full | DecreaseThroughBalancesRecoveredInCurrentPeriodRegulatoryDeferralAccountDebitBalances | X duration, credit | Decrease through balances recovered in current period, regulatory deferral account debit balances | The decrease in regulatory deferral account debit balances resulting from balances recovered in the current period. [Refer: Regulatory deferral account debit balances] | example: IFRS 14 33 a ii |
| ifrs-full | DecreaseThroughBalancesReversedInCurrentPeriodRegulatoryDeferralAccountCreditBalances | X duration, debit | Decrease through balances reversed in current period, regulatory deferral account credit balances | The decrease in regulatory deferral account credit balances resulting from balances reversed in the current period. [Refer: Regulatory deferral account credit balances] | example: IFRS 14 33 a ii |
| ifrs-full | DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue | X duration, credit | Decrease through benefits paid, reimbursement rights, at fair value | The decrease in the fair value of reimbursement rights resulting from benefits paid. [Refer: At fair value [member]; Reimbursement rights, at fair value] | disclosure: IAS 19 141 g |
| ifrs-full | DecreaseThroughClassifiedAsHeldForSaleBiologicalAssets | X duration, credit | Decrease through classified as held for sale, biological assets | The decrease in biological assets through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Biological assets] | disclosure: IAS 41 50 c |
| ifrs-full | DecreaseThroughClassifiedAsHeldForSaleGoodwill | X duration, credit | Decrease through classified as held for sale, goodwill | The decrease in goodwill due to classification as held for sale. [Refer: Goodwill; Disposal groups classified as held for sale [member]] | disclosure: IFRS 3 B67 d iv |
| ifrs-full | DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsAndGoodwill | X duration, credit | Decrease through classified as held for sale, intangible assets and goodwill | The decrease in intangible assets and goodwill resulting from classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Intangible assets and goodwill] | common practice: IAS 38 118 e ii |
| ifrs-full | DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill | X duration, credit | Decrease through classified as held for sale, intangible assets other than goodwill | The decrease in intangible assets other than goodwill resulting from classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Intangible assets other than goodwill] | disclosure: IAS 38 118 e ii |
| ifrs-full | DecreaseThroughClassifiedAsHeldForSaleInvestmentProperty | X duration, credit | Decrease through classified as held for sale, investment property | The decrease in investment property through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Property, plant and equipment; Investment property; Disposal groups classified as held for sale [member]] | disclosure: IAS 40 76 c, disclosure: IAS 40 79 d iii |
| ifrs-full | DecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipment | X duration, credit | Decrease through classified as held for sale, property, plant and equipment | The decrease in property, plant and equipment through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Property, plant and equipment; Disposal groups classified as held for sale [member]] | disclosure: IAS 16 73 e ii |
| ifrs-full | DecreaseThroughDerecognitionExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts | X duration, debit | Decrease through derecognition, exposure to credit risk on loan commitments and financial guarantee contracts | The decrease in exposure to credit risk on loan commitments and financial guarantee contracts resulting from derecognition. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts] | example: IFRS 7 IG20B, example: IFRS 7 35I c, example: IFRS 7 35H |
| ifrs-full | DecreaseThroughDerecognitionFinancialAssets | X duration, credit | Decrease through derecognition, financial assets | The decrease in financial assets resulting from derecognition. [Refer: Financial assets] | example: IFRS 7 IG20B, example: IFRS 7 35I c, example: IFRS 7 35H |
| ifrs-full | DecreaseThroughDisposalsRegulatoryDeferralAccountCreditBalances | X duration, debit | Decrease through disposals, regulatory deferral account credit balances | The decrease in regulatory deferral account credit balances resulting from disposals. [Refer: Regulatory deferral account credit balances] | example: IFRS 14 33 a iii |
| ifrs-full | DecreaseThroughDisposalsRegulatoryDeferralAccountDebitBalances | X duration, credit | Decrease through disposals, regulatory deferral account debit balances | The decrease in regulatory deferral account debit balances resulting from disposals. [Refer: Regulatory deferral account debit balances] | example: IFRS 14 33 a iii |
| ifrs-full | DecreaseThroughImpairmentContractAssets | X duration, credit | Decrease through impairment, contract assets | The decrease in contract assets resulting from impairment. [Refer: Contract assets; Impairment loss] | example: IFRS 15 118 c |
| ifrs-full | DecreaseThroughImpairmentsRegulatoryDeferralAccountDebitBalances | X duration, credit | Decrease through impairments, regulatory deferral account debit balances | The decrease in regulatory deferral account debit balances resulting from impairments. [Refer: Impairment loss; Regulatory deferral account debit balances] | example: IFRS 14 33 a iii |
| ifrs-full | DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsAndGoodwill | X duration, credit | Decrease through loss of control of subsidiary, intangible assets and goodwill | The decrease in intangible assets and goodwill resulting from the loss of control of a subsidiary. [Refer: Intangible assets and goodwill] | common practice: IAS 38 118 e |
| ifrs-full | DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsOtherThanGoodwill | X duration, credit | Decrease through loss of control of subsidiary, intangible assets other than goodwill | The decrease in intangible assets other than goodwill resulting from the loss of control of a subsidiary. [Refer: Intangible assets other than goodwill] | common practice: IAS 38 118 e |
| ifrs-full | DecreaseThroughLossOfControlOfSubsidiaryOtherProvisions | X duration, debit | Decrease through loss of control of subsidiary, other provisions | The decrease in other provisions resulting from the loss of control of a subsidiary. [Refer: Other provisions] | common practice: IAS 37 84 |
| ifrs-full | DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipment | X duration, credit | Decrease through loss of control of subsidiary, property, plant and equipment | The decrease in property, plant and equipment resulting from the loss of control of a subsidiary. [Refer: Property, plant and equipment] | common practice: IAS 16 73 e |
| ifrs-full | DecreaseThroughPerformanceObligationBeingSatisfiedContractLiabilities | X duration, debit | Decrease through performance obligation being satisfied, contract liabilities | The decrease in contract liabilities resulting from the performance obligation being satisfied. [Refer: Contract liabilities; Performance obligations [member]] | example: IFRS 15 118 e |
| ifrs-full | DecreaseThroughRightToConsiderationBecomingUnconditionalContractAssets | X duration, credit | Decrease through right to consideration becoming unconditional, contract assets | The decrease in contract assets resulting from the right to consideration becoming unconditional. [Refer: Contract assets] | example: IFRS 15 118 d |
| ifrs-full | DecreaseThroughTransferToLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSaleOtherProvisions | X duration, debit | Decrease through transfer to liabilities included in disposal groups classified as held for sale, other provisions | The decrease in other provisions resulting from the transfer of those provisions to liabilities included in disposal groups classified as held for sale. [Refer: Other provisions; Disposal groups classified as held for sale [member]] | common practice: IAS 37 84 |
| ifrs-full | DecreaseThroughWriteoffFinancialAssets | X duration, credit | Decrease through write-off, financial assets | The decrease in financial assets resulting from write-off. [Refer: Financial assets] | example: IFRS 7 IG20B, example: IFRS 7 35I c, example: IFRS 7 35H |
| ifrs-full | DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised | X instant | Deductible temporary differences for which no deferred tax asset is recognised | The amount of deductible temporary differences for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]] | disclosure: IAS 12 81 e |
| ifrs-full | DeemedCostOfInvestmentsForWhichDeemedCostIsFairValue | X instant, debit | Aggregate deemed cost of investments for which deemed cost is fair value | The amount of aggregate deemed cost of investments in subsidiaries, joint ventures or associates for which deemed cost is fair value in the entity’s first IFRS financial statements. [Refer: Associates [member]; Joint ventures [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates; IFRSs [member]] | disclosure: IFRS 1 31 b |
| ifrs-full | DeemedCostOfInvestmentsForWhichDeemedCostIsPreviousGAAPCarryingAmount | X instant, debit | Aggregate deemed cost of investments for which deemed cost is previous GAAP carrying amount | The amount of aggregate deemed cost of investments in subsidiaries, joint ventures or associates for which deemed cost is their previous GAAP carrying amount in the entity’s first IFRS financial statements. [Refer: Associates [member]; Carrying amount [member]; Joint ventures [member]; Previous GAAP [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates; IFRSs [member]] | disclosure: IFRS 1 31 a |
| ifrs-full | DefaultFinancialStatementsDateMember | member | Default financial statements date [member] | This member stands for the standard value for the “Creation date” axis if no other member is used. | disclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i, disclosure: IAS 8 49 b i |
| ifrs-full | DeferredAcquisitionCostsArisingFromInsuranceContracts | X instant, debit | Deferred acquisition costs arising from insurance contracts | The amount of costs that an insurer incurs to sell, underwrite and initiate a new insurance contract whose recognition as an expense has been deferred. [Refer: Types of insurance contracts [member]] | disclosure: IFRS 4 37 e – Expiry date 2021-01-01, example: IFRS 4 IG39 a – Expiry date 2021-01-01, example: IFRS 4 IG23 a – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01 |
| ifrs-full | DeferredIncome | X instant, credit | Deferred income | The amount of liability representing income that has been received but is not yet earned. [Refer: Revenue] | common practice: IAS 1 78 |
| ifrs-full | DeferredIncomeClassifiedAsCurrent | X instant, credit | Deferred income classified as current | The amount of deferred income classified as current. [Refer: Deferred income] | common practice: IAS 1 78 |
| ifrs-full | DeferredIncomeClassifiedAsNoncurrent | X instant, credit | Deferred income classified as non-current | The amount of deferred income classified as non-current. [Refer: Deferred income] | common practice: IAS 1 78 |
| ifrs-full | DeferredIncomeRecognisedAsOfAcquisitionDate | X instant, credit | Deferred income recognised as of acquisition date | The amount recognised as of the acquisition date for deferred income assumed in a business combination. [Refer: Deferred income; Business combinations [member]] | common practice: IFRS 3 B64 i |
| ifrs-full | DeferredTaxAssetAssociatedWithRegulatoryDeferralAccountBalances | X instant, debit | Deferred tax asset associated with regulatory deferral account balances | The amount of deferred tax asset associated with regulatory deferral account balances. [Refer: Deferred tax assets; Regulatory deferral account balances [member]] | disclosure: IFRS 14 24, disclosure: IFRS 14 B11 b |
| ifrs-full | DeferredTaxAssets | X instant, debit | Deferred tax assets | The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]] | disclosure: IAS 1 54 o, disclosure: IAS 1 56, disclosure: IAS 12 81 g i |
| ifrs-full | DeferredTaxAssetsAndLiabilitiesAbstract | | Deferred tax assets and liabilities [abstract] | | |
| ifrs-full | DeferredTaxAssetsRecognisedAsOfAcquisitionDate | X instant, debit | Deferred tax assets recognised as of acquisition date | The amount recognised as of the acquisition date for deferred tax assets acquired in a business combination. [Refer: Deferred tax assets; Business combinations [member]] | common practice: IFRS 3 B64 i |
| ifrs-full | DeferredTaxAssetWhenUtilisationIsDependentOnFutureTaxableProfitsInExcessOfProfitsFromReversalOfTaxableTemporaryDifferencesAndEntityHasSufferedLossInJurisdictionToWhichDeferredTaxAssetRelates | X instant, debit | Deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relates | The amount of deferred tax asset when: (a) the utilisation of the deferred tax asset is dependent on future taxable profits in excess of the profits arising from the reversal of existing taxable temporary differences; and (b) the entity has suffered a loss in either the current or preceding period in the tax jurisdiction to which the deferred tax asset relates. [Refer: Temporary differences [member]] | disclosure: IAS 12 82 |
| ifrs-full | DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset | X duration, debit | Deferred tax expense arising from write-down or reversal of write-down of deferred tax asset | The amount of deferred tax expense arising from the write-down, or reversal of a previous write-down, of a deferred tax asset. [Refer: Deferred tax assets] | example: IAS 12 80 g |
| ifrs-full | DeferredTaxExpenseIncome | X duration, debit | Deferred tax expense (income) | The amount of tax expense (income) relating to changes in deferred tax liabilities and deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities] | disclosure: IAS 12 81 g ii |
| ifrs-full | DeferredTaxExpenseIncomeAbstract | | Deferred tax expense (income) [abstract] | | |
| ifrs-full | DeferredTaxExpenseIncomeRecognisedInProfitOrLoss | X duration | Deferred tax expense (income) recognised in profit or loss | The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities] | disclosure: IAS 12 81 g ii |
| ifrs-full | DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences | X duration, debit | Deferred tax expense (income) relating to origination and reversal of temporary differences | The amount of deferred tax expense or income relating to the creation or reversal of temporary differences. [Refer: Temporary differences [member]; Deferred tax expense (income)] | example: IAS 12 80 c |
| ifrs-full | DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes | X duration, debit | Deferred tax expense (income) relating to tax rate changes or imposition of new taxes | The amount of deferred tax expense or income relating to tax rate changes or the imposition of new taxes. [Refer: Deferred tax expense (income)] | example: IAS 12 80 d |
| ifrs-full | DeferredTaxLiabilities | X instant, credit | Deferred tax liabilities | The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]] | disclosure: IAS 1 54 o |
| ifrs-full | DeferredTaxLiabilitiesOnLiabilitiesArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts | X instant, credit | Deferred tax liabilities on liabilities arising from contracts within scope of IFRS 4 and non-derivative investment contracts | The amount of deferred tax liabilities on liabilities arising from the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Deferred tax liabilities] | example: IFRS 4 20E c – Expiry date 2021-01-01 |
| ifrs-full | DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate | X instant, credit | Deferred tax liabilities recognised as of acquisition date | The amount recognised as of the acquisition date for deferred tax liabilities assumed in a business combination. [Refer: Deferred tax liabilities; Business combinations [member]] | common practice: IFRS 3 B64 i |
| ifrs-full | DeferredTaxLiabilityAsset | X instant, credit | Deferred tax liability (asset) | The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets] | disclosure: IAS 12 81 g i |
| ifrs-full | DeferredTaxLiabilityAssociatedWithRegulatoryDeferralAccountBalances | X instant, credit | Deferred tax liability associated with regulatory deferral account balances | The amount of deferred tax liability associated with regulatory deferral account balances. [Refer: Deferred tax liabilities; Regulatory deferral account balances [member]] | disclosure: IFRS 14 24, disclosure: IFRS 14 B11 b |
| ifrs-full | DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity | X duration | Deferred tax relating to items credited (charged) directly to equity | The amount of deferred tax related to items credited (charged) directly to equity. [Refer: Deferred tax expense (income)] | disclosure: IAS 12 81 a |
| ifrs-full | DefinedBenefitObligationAtPresentValue | X instant, credit | Defined benefit obligation, at present value | The present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods. [Refer: Plan assets, at fair value] | common practice: IAS 19 57 a |
| ifrs-full | DefinedBenefitPlansAxis | axis | Defined benefit plans [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IAS 19 138 |
| ifrs-full | DefinedBenefitPlansMember | member | Defined benefit plans [member] | This member stands for post-employment benefit plans other than defined contribution plans. Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods. It also represents the standard value for the “Defined benefit plans” axis if no other member is used. | disclosure: IAS 19 138 |
| ifrs-full | DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember | member | Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control [member] | This member stands for defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control. [Refer: Defined benefit plans [member]] | disclosure: IAS 19 138 |
| ifrs-full | DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMember | member | Defined benefit plans that share risks between entities under common control [member] | This member stands for defined benefit plans that share risks between entities under common control such as a parent and its subsidiaries. [Refer: Defined benefit plans [member]; Subsidiaries [member]; Parent [member]] | disclosure: IAS 19 149 |
| ifrs-full | DepartureFromRequirementOfIFRSAxis | axis | Departure from requirement of IFRS [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IAS 1 20 d |
| ifrs-full | DepositsFromBanks | X instant, credit | Deposits from banks | The amount of deposit liabilities from banks held by the entity. | common practice: IAS 1 55 |
| ifrs-full | DepositsFromCustomers | X instant, credit | Deposits from customers | The amount of deposit liabilities from customers held by the entity. | common practice: IAS 1 55 |
| ifrs-full | DepositsFromCustomersAbstract | | Deposits from customers [abstract] | | |
| ifrs-full | DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss | X duration, debit | Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss | The amount of depreciation expense, amortisation expense and impairment loss (reversal of impairment loss) recognised in profit or loss. [Refer: Depreciation and amortisation expense; Impairment loss (reversal of impairment loss) recognised in profit or loss] | common practice: IAS 1 112 c |
| ifrs-full | DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossAbstract | | Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss [abstract] | | |
| ifrs-full | DepreciationAndAmortisationExpense | X duration, debit | Depreciation and amortisation expense | The amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic allocations of depreciable amounts of assets over their useful lives. | example: IAS 1 102, disclosure: IAS 1 99, disclosure: IAS 1 104, disclosure: IFRS 12 B13 d, disclosure: IFRS 8 23 e, disclosure: IFRS 8 28 e |
| ifrs-full | DepreciationAndAmortisationExpenseAbstract | | Depreciation and amortisation expense [abstract] | | |
| ifrs-full | DepreciationBiologicalAssets | X duration | Depreciation, biological assets | The amount of depreciation recognised on biological assets. [Refer: Depreciation and amortisation expense; Biological assets] | disclosure: IAS 41 55 c |
| ifrs-full | DepreciationExpense | X duration, debit | Depreciation expense | The amount of depreciation expense. Depreciation is the systematic allocation of depreciable amounts of tangible assets over their useful lives. | common practice: IAS 1 112 c |
| ifrs-full | DepreciationInvestmentProperty | X duration | Depreciation, investment property | The amount of depreciation recognised on investment property. [Refer: Depreciation and amortisation expense; Investment property] | disclosure: IAS 40 79 d iv, disclosure: IAS 40 76 |
| ifrs-full | DepreciationMethodBiologicalAssetsAtCost | text | Depreciation method, biological assets, at cost | The depreciation method used for biological assets measured at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets] | disclosure: IAS 41 54 d |
| ifrs-full | DepreciationMethodInvestmentPropertyCostModel | text | Depreciation method, investment property, cost model | The depreciation method used for investment property measured using the cost model. [Refer: Investment property] | disclosure: IAS 40 79 a |
| ifrs-full | DepreciationMethodPropertyPlantAndEquipment | text | Depreciation method, property, plant and equipment | The depreciation method used for property, plant and equipment. [Refer: Property, plant and equipment] | disclosure: IAS 16 73 b |
| ifrs-full | DepreciationPropertyPlantAndEquipment | X duration | Depreciation, property, plant and equipment | The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment] | disclosure: IAS 16 73 e vii, disclosure: IAS 16 75 a |
| ifrs-full | DepreciationRateBiologicalAssetsAtCost | X.XX duration | Depreciation rate, biological assets, at cost | The depreciation rate used for biological assets. [Refer: Biological assets] | disclosure: IAS 41 54 e |
| ifrs-full | DepreciationRateInvestmentPropertyCostModel | X.XX duration | Depreciation rate, investment property, cost model | The depreciation rate used for investment property. [Refer: Investment property] | disclosure: IAS 40 79 b |
| ifrs-full | DepreciationRatePropertyPlantAndEquipment | X.XX duration | Depreciation rate, property, plant and equipment | The depreciation rate used for property, plant and equipment. [Refer: Property, plant and equipment] | disclosure: IAS 16 73 c |
| ifrs-full | DepreciationRightofuseAssets | X duration | Depreciation, right-of-use assets | The amount of depreciation of right-of-use assets. [Refer: Depreciation and amortisation expense; Right-of-use assets] | disclosure: IFRS 16 53 a |
| ifrs-full | DerivativeFinancialAssets | X instant, debit | Derivative financial assets | The amount of financial assets classified as derivative instruments. [Refer: Financial assets; Derivatives [member]] | common practice: IAS 1 55 |
| ifrs-full | DerivativeFinancialAssetsHeldForHedging | X instant, debit | Derivative financial assets held for hedging | The amount of derivative financial assets held for hedging. [Refer: Derivative financial assets] | common practice: IAS 1 55 |
| ifrs-full | DerivativeFinancialAssetsHeldForTrading | X instant, debit | Derivative financial assets held for trading | The amount of derivative financial assets held for trading. [Refer: Derivative financial assets; Financial assets at fair value through profit or loss, classified as held for trading] | common practice: IAS 1 55 |
| ifrs-full | DerivativeFinancialLiabilities | X instant, credit | Derivative financial liabilities | The amount of financial liabilities classified as derivative instruments. [Refer: Financial assets; Derivatives [member]] | common practice: IAS 1 55 |
| ifrs-full | DerivativeFinancialLiabilitiesHeldForHedging | X instant, credit | Derivative financial liabilities held for hedging | The amount of derivative financial liabilities held for hedging. [Refer: Derivative financial liabilities] | common practice: IAS 1 55 |
| ifrs-full | DerivativeFinancialLiabilitiesHeldForTrading | X instant, credit | Derivative financial liabilities held for trading | The amount of derivative financial liabilities held for trading. [Refer: Derivative financial liabilities; Financial liabilities at fair value through profit or loss that meet definition of held for trading] | common practice: IAS 1 55 |
| ifrs-full | DerivativeFinancialLiabilitiesUndiscountedCashFlows | X instant, credit | Derivative financial liabilities, undiscounted cash flows | The amount of contractual undiscounted cash flows in relation to derivative financial liabilities. [Refer: Derivative financial liabilities] | disclosure: IFRS 7 39 b |
| ifrs-full | DerivativeLiabilitiesUsedToMitigateRisksArisingFromAssetsBackingContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts | X instant, credit | Derivative liabilities used to mitigate risks arising from assets backing contracts within scope of IFRS 4 and non-derivative investment contracts | The amount of derivative liabilities used to mitigate risks arising from the assets backing the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Derivatives [member]] | example: IFRS 4 20E c – Expiry date 2021-01-01 |
| ifrs-full | DerivativeLiabilitiesUsedToMitigateRisksArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts | X instant, credit | Derivative liabilities used to mitigate risks arising from contracts within scope of IFRS 4 and non-derivative investment contracts | The amount of derivative liabilities used to mitigate risks arising from the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Derivatives [member]] | example: IFRS 4 20E c – Expiry date 2021-01-01 |
| ifrs-full | DerivativesAmountContributedToFairValueOfPlanAssets | X instant, debit | Derivatives, amount contributed to fair value of plan assets | The amount derivatives contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]; Derivatives [member]] | example: IAS 19 142 e |
| ifrs-full | DerivativesMember | member | Derivatives [member] | This member stands for financial instruments or other contracts within the scope of IFRS 9 with all three of the following characteristics: (a) Their value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract (sometimes called the “underlying”); (b) They require no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors; (c) They are settled at a future date. [Refer: Financial instruments, class [member]] | example: IFRS 13 IE60, example: IFRS 13 94, example: IFRS 7 IG40B, example: IFRS 7 6 |
| ifrs-full | DescriptionAndCarryingAmountOfIntangibleAssetsMaterialToEntity | text | Description of intangible assets material to entity | The description of intangible assets that are material to the entity’s financial statements. [Refer: Intangible assets other than goodwill] | disclosure: IAS 38 122 b |
| ifrs-full | DescriptionAndCarryingAmountOfIntangibleAssetsWithIndefiniteUsefulLife | text | Description of intangible assets with indefinite useful life supporting assessment of indefinite useful life | The description of intangible assets with indefinite useful life, supporting the assessment of indefinite useful life. [Refer: Intangible assets other than goodwill] | disclosure: IAS 38 122 a |
| ifrs-full | DescriptionOfAccountingForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination | text | Description of accounting for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination | The description of how the acquirer accounted for a transaction recognised separately from the acquisition of assets and assumption of liabilities in a business combination. [Refer: Business combinations [member]] | disclosure: IFRS 3 B64 l ii |
| ifrs-full | DescriptionOfAccountingPolicyDecisionToUseExceptionInIFRS1348Assets | text | Description of accounting policy decision to use exception in IFRS 13.48, assets | The description of the fact that the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS 13 for assets. | disclosure: IFRS 13 96 |
| ifrs-full | DescriptionOfAccountingPolicyDecisionToUseExceptionInIFRS1348Liabilities | text | Description of accounting policy decision to use exception in IFRS 13.48, liabilities | The description of the fact that the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS 13 for liabilities. | disclosure: IFRS 13 96 |
| ifrs-full | DescriptionOfAccountingPolicyForAvailableforsaleFinancialAssetsExplanatory | text block | Description of accounting policy for available-for-sale financial assets [text block] | The description of the entity’s accounting policy for available-for-sale financial assets. [Refer: Financial assets available-for-sale] | common practice: IAS 1 117 b – Expiry date 2021-01-01 |
| ifrs-full | DescriptionOfAccountingPolicyForBiologicalAssetsExplanatory | text block | Description of accounting policy for biological assets [text block] | The description of the entity’s accounting policy for biological assets. [Refer: Biological assets] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForBorrowingCostsExplanatory | text block | Description of accounting policy for borrowing costs [text block] | The description of the entity’s accounting policy for interest and other costs that the entity incurs in connection with the borrowing of funds. | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForBorrowingsExplanatory | text block | Description of accounting policy for borrowings [text block] | The description of the entity’s accounting policy for borrowings. [Refer: Borrowings] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory | text block | Description of accounting policy for business combinations and goodwill [text block] | The description of the entity’s accounting policy for business combinations and goodwill. [Refer: Business combinations [member]; Goodwill] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory | text block | Description of accounting policy for business combinations [text block] | The description of the entity’s accounting policy for business combinations. [Refer: Business combinations [member]] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForCashFlowsExplanatory | text block | Description of accounting policy for cash flows [text block] | The description of the entity’s accounting policy for cash flows. | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForCollateralExplanatory | text block | Description of accounting policy for collateral [text block] | The description of the entity’s accounting policy for collateral. | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForConstructionInProgressExplanatory | text block | Description of accounting policy for construction in progress [text block] | The description of the entity’s accounting policy for construction in progress. [Refer: Construction in progress] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory | text block | Description of accounting policy for contingent liabilities and contingent assets [text block] | The description of the entity’s accounting policy for contingent liabilities and contingent assets. [Refer: Contingent liabilities [member]; Description of nature of contingent assets] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForCustomerAcquisitionCostsExplanatory | text block | Description of accounting policy for customer acquisition costs [text block] | The description of the entity’s accounting policy for costs related to acquisition of customers. | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForCustomerLoyaltyProgrammesExplanatory | text block | Description of accounting policy for customer loyalty programmes [text block] | The description of the entity’s accounting policy for customer loyalty programmes. | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForDecommissioningRestorationAndRehabilitationProvisionsExplanatory | text block | Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block] | The description of the entity’s accounting policy for decommissioning, restoration and rehabilitation provisions. [Refer: Provision for decommissioning, restoration and rehabilitation costs] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory | text block | Description of accounting policy for deferred acquisition costs arising from insurance contracts [text block] | The description of the entity’s accounting policy for deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory | text block | Description of accounting policy for deferred income tax [text block] | The description of the entity’s accounting policy for deferred income tax. [Refer: Deferred tax expense (income)] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory | text block | Description of accounting policy for depreciation expense [text block] | The description of the entity’s accounting policy for depreciation expense. [Refer: Depreciation and amortisation expense] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory | text block | Description of accounting policy for derecognition of financial instruments [text block] | The description of the entity’s accounting policy for the derecognition of financial instruments. [Refer: Financial instruments, class [member]] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory | text block | Description of accounting policy for derivative financial instruments and hedging [text block] | The description of the entity’s accounting policy for derivative financial instruments and hedging. [Refer: Financial instruments, class [member]; Derivatives [member]] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory | text block | Description of accounting policy for derivative financial instruments [text block] | The description of the entity’s accounting policy for derivative financial instruments. [Refer: Financial instruments, class [member]; Derivatives [member]] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory | text block | Description of accounting policy for discontinued operations [text block] | The description of the entity’s accounting policy for discontinued operations. [Refer: Discontinued operations [member]] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory | text block | Description of accounting policy for discounts and rebates [text block] | The description of the entity’s accounting policy for discounts and rebates. | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForDividendsExplanatory | text block | Description of accounting policy for dividends [text block] | The description of the entity’s accounting policy for dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital. | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForEarningsPerShareExplanatory | text block | Description of accounting policy for earnings per share [text block] | The description of the entity’s accounting policy for earnings per share. | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForEmissionRightsExplanatory | text block | Description of accounting policy for emission rights [text block] | The description of the entity’s accounting policy for emission rights. | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory | text block | Description of accounting policy for employee benefits [text block] | The description of the entity’s accounting policy for employee benefits. Employee benefits are all forms of consideration given by an entity in exchange for services rendered by employees or for the termination of employment. | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory | text block | Description of accounting policy for environment related expense [text block] | The description of the entity’s accounting policy for environment related expense. | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForExceptionalItemsExplanatory | text block | Description of accounting policy for exceptional items [text block] | The description of the entity’s accounting policy for exceptional items. | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForExpensesExplanatory | text block | Description of accounting policy for expenses [text block] | The description of the entity’s accounting policy for expenses. | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForExplorationAndEvaluationExpenditures | text block | Description of accounting policy for exploration and evaluation expenditures [text block] | The description of the entity’s accounting policy for exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]] | disclosure: IFRS 6 24 a |
| ifrs-full | DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory | text block | Description of accounting policy for fair value measurement [text block] | The description of the entity’s accounting policy for fair value measurement. [Refer: At fair value [member]] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForFeeAndCommissionIncomeAndExpenseExplanatory | text block | Description of accounting policy for fee and commission income and expense [text block] | The description of the entity’s accounting policy for fee and commission income and expense. [Refer: Fee and commission income (expense)] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForFinanceCostsExplanatory | text block | Description of accounting policy for finance costs [text block] | The description of the entity’s accounting policy for finance costs. [Refer: Finance costs] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory | text block | Description of accounting policy for finance income and costs [text block] | The description of the entity’s accounting policy for finance income and costs. [Refer: Finance income (cost)] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForFinancialAssetsExplanatory | text block | Description of accounting policy for financial assets [text block] | The description of the entity’s accounting policy for financial assets. [Refer: Financial assets] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory | text block | Description of accounting policy for financial guarantees [text block] | The description of the entity’s accounting policy for financial guarantees. [Refer: Guarantees [member]] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory | text block | Description of accounting policy for financial instruments at fair value through profit or loss [text block] | The description of the entity’s accounting policy for financial instruments at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory | text block | Description of accounting policy for financial instruments [text block] | The description of the entity’s accounting policy for financial instruments. [Refer: Financial instruments, class [member]] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory | text block | Description of accounting policy for financial liabilities [text block] | The description of the entity’s accounting policy for financial liabilities. [Refer: Financial liabilities] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory | text block | Description of accounting policy for foreign currency translation [text block] | The description of the entity’s accounting policy for foreign currency translation. | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForFranchiseFeesExplanatory | text block | Description of accounting policy for franchise fees [text block] | The description of the entity’s accounting policy for franchise fees. | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory | text block | Description of accounting policy for functional currency [text block] | The description of the entity’s accounting policy for the currency of the primary economic environment in which the entity operates. | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForGoodwillExplanatory | text block | Description of accounting policy for goodwill [text block] | The description of the entity’s accounting policy for goodwill. [Refer: Goodwill] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForGovernmentGrants | text block | Description of accounting policy for government grants [text block] | The description of the entity’s accounting policy for government grants, including the methods of presentation adopted in the financial statements. [Refer: Government [member]; Government grants] | disclosure: IAS 20 39 a |
| ifrs-full | DescriptionOfAccountingPolicyForHedgingExplanatory | text block | Description of accounting policy for hedging [text block] | The description of the entity’s accounting policy for hedging. | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForHeldtomaturityInvestmentsExplanatory | text block | Description of accounting policy for held-to-maturity investments [text block] | The description of the entity’s accounting policy for held-to-maturity investments. [Refer: Held-to-maturity investments] | common practice: IAS 1 117 b – Expiry date 2021-01-01 |
| ifrs-full | DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory | text block | Description of accounting policy for impairment of assets [text block] | The description of the entity’s accounting policy for the impairment of assets. | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory | text block | Description of accounting policy for impairment of financial assets [text block] | The description of the entity’s accounting policy for the impairment of financial assets. [Refer: Financial assets] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory | text block | Description of accounting policy for impairment of non-financial assets [text block] | The description of the entity’s accounting policy for the impairment of non-financial assets. [Refer: Financial assets] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForIncomeTaxExplanatory | text block | Description of accounting policy for income tax [text block] | The description of the entity’s accounting policy for income tax. | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForInsuranceContracts | text block | Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block] | The description of the entity’s accounting policy for insurance contracts and related assets, liabilities, income and expense. [Refer: Types of insurance contracts [member]] | common practice: IAS 1 117 b, disclosure: IFRS 4 37 a – Expiry date 2021-01-01 |
| ifrs-full | DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory | text block | Description of accounting policy for intangible assets and goodwill [text block] | The description of the entity’s accounting policy for intangible assets and goodwill. [Refer: Intangible assets and goodwill] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory | text block | Description of accounting policy for intangible assets other than goodwill [text block] | The description of the entity’s accounting policy for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory | text block | Description of accounting policy for interest income and expense [text block] | The description of the entity’s accounting policy for income and expense arising from interest. | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForInvestmentInAssociates | text block | Description of accounting policy for investment in associates [text block] | The description of the entity’s accounting policy for investments in associates. [Refer: Associates [member]] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory | text block | Description of accounting policy for investment in associates and joint ventures [text block] | The description of the entity’s accounting policy for investment in associates and joint ventures. [Refer: Associates [member]; Joint ventures [member]] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory | text block | Description of accounting policy for investment property [text block] | The description of the entity’s accounting policy for investment property. [Refer: Investment property] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForInvestmentsInJointVentures | text block | Description of accounting policy for investments in joint ventures [text block] | The description of the entity’s accounting policy for investments in joint ventures. [Refer: Joint ventures [member]] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory | text block | Description of accounting policy for investments other than investments accounted for using equity method [text block] | The description of the entity’s accounting policy for investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForIssuedCapitalExplanatory | text block | Description of accounting policy for issued capital [text block] | The description of the entity’s accounting policy for issued capital. [Refer: Issued capital] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForLeasesExplanatory | text block | Description of accounting policy for leases [text block] | The description of the entity’s accounting policy for leases. A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time. | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory | text block | Description of accounting policy for loans and receivables [text block] | The description of the entity’s accounting policy for loans and receivables. [Refer: Loans and receivables] | common practice: IAS 1 117 b – Expiry date 2021-01-01 |
| ifrs-full | DescriptionOfAccountingPolicyForMeasuringInventories | text block | Description of accounting policy for measuring inventories [text block] | The description of the entity’s accounting policy for measuring inventories. [Refer: Inventories] | disclosure: IAS 2 36 a |
| ifrs-full | DescriptionOfAccountingPolicyForMiningAssetsExplanatory | text block | Description of accounting policy for mining assets [text block] | The description of the entity’s accounting policy for mining assets. [Refer: Mining assets] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForMiningRightsExplanatory | text block | Description of accounting policy for mining rights [text block] | The description of the entity’s accounting policy for mining rights. [Refer: Mining rights [member]] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory | text block | Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block] | The description of the entity’s accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations. [Refer: Discontinued operations [member]; Non-current assets or disposal groups classified as held for sale] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory | text block | Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block] | The description of the entity’s accounting policy for non-current assets or disposal groups classified as held for sale. [Refer: Non-current assets or disposal groups classified as held for sale] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory | text block | Description of accounting policy for offsetting of financial instruments [text block] | The description of the entity’s accounting policy for the offsetting of financial instruments. [Refer: Financial instruments, class [member]] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForOilAndGasAssetsExplanatory | text block | Description of accounting policy for oil and gas assets [text block] | The description of the entity’s accounting policy for oil and gas assets. [Refer: Oil and gas assets] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForProgrammingAssetsExplanatory | text block | Description of accounting policy for programming assets [text block] | The description of the entity’s accounting policy for programming assets. [Refer: Programming assets] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory | text block | Description of accounting policy for property, plant and equipment [text block] | The description of the entity’s accounting policy for property, plant and equipment. [Refer: Property, plant and equipment] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForProvisionsExplanatory | text block | Description of accounting policy for provisions [text block] | The description of the entity’s accounting policy for provisions. [Refer: Provisions] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory | text block | Description of accounting policy for reclassification of financial instruments [text block] | The description of the entity’s accounting policy for the reclassification of financial instruments. [Refer: Financial instruments, class [member]] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatory | text block | Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block] | The description of the entity’s accounting policy for recognising in profit or loss the difference between the fair value at initial recognition and the transaction price to reflect a change in factors (including time) that market participants would take into account when pricing the asset or liability. [Refer: Financial instruments, class [member]] | disclosure: IFRS 7 28 a |
| ifrs-full | DescriptionOfAccountingPolicyForRecognitionOfRevenue | text block | Description of accounting policy for recognition of revenue [text block] | The description of the entity’s accounting policy for recognising revenue. [Refer: Revenue] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForRegulatoryDeferralAccountsExplanatory | text block | Description of accounting policy for regulatory deferral accounts [text block] | The description of the entity’s accounting policy for regulatory deferral accounts. [Refer: Regulatory deferral account balances [member]] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForReinsuranceExplanatory | text block | Description of accounting policy for reinsurance [text block] | The description of the entity’s accounting policy for reinsurance. | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory | text block | Description of accounting policy for repairs and maintenance [text block] | The description of the entity’s accounting policy for repairs and maintenance. [Refer: Repairs and maintenance expense] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForRepurchaseAndReverseRepurchaseAgreementsExplanatory | text block | Description of accounting policy for repurchase and reverse repurchase agreements [text block] | The description of the entity’s accounting policy for repurchase and reverse repurchase agreements. | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory | text block | Description of accounting policy for research and development expense [text block] | The description of the entity’s accounting policy for research and development expense. [Refer: Research and development expense] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory | text block | Description of accounting policy for restricted cash and cash equivalents [text block] | The description of the entity’s accounting policy for restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForSegmentReportingExplanatory | text block | Description of accounting policy for segment reporting [text block] | The description of the entity’s accounting policy for segment reporting. | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory | text block | Description of accounting policy for service concession arrangements [text block] | The description of the entity’s accounting policy for service concession arrangements. [Refer: Service concession arrangements [member]] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory | text block | Description of accounting policy for share-based payment transactions [text block] | The description of the entity’s accounting policy for transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForStrippingCostsExplanatory | text block | Description of accounting policy for stripping costs [text block] | The description of the entity’s accounting policy for waste removal costs that are incurred in mining activity. | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForSubsidiariesExplanatory | text block | Description of accounting policy for subsidiaries [text block] | The description of the entity’s accounting policy for subsidiaries. [Refer: Subsidiaries [member]] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory | text block | Description of accounting policy for taxes other than income tax [text block] | The description of the entity’s accounting policy for taxes other than income tax. [Refer: Tax expense other than income tax expense] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForTerminationBenefits | text block | Description of accounting policy for termination benefits [text block] | The description of the entity’s accounting policy for termination benefits. [Refer: Termination benefits expense] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory | text block | Description of accounting policy for trade and other payables [text block] | The description of the entity’s accounting policy for trade and other payables. [Refer: Trade and other payables] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory | text block | Description of accounting policy for trade and other receivables [text block] | The description of the entity’s accounting policy for trade and other receivables. [Refer: Trade and other receivables] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForTradingIncomeAndExpenseExplanatory | text block | Description of accounting policy for trading income and expense [text block] | The description of the entity’s accounting policy for trading income and expense. [Refer: Trading income (expense)] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory | text block | Description of accounting policy for transactions with non-controlling interests [text block] | The description of the entity’s accounting policy for transactions with non-controlling interests. [Refer: Non-controlling interests] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory | text block | Description of accounting policy for transactions with related parties [text block] | The description of the entity’s accounting policy for transactions with related parties. [Refer: Related parties [member]] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForTreasurySharesExplanatory | text block | Description of accounting policy for treasury shares [text block] | The description of the entity’s accounting policy for treasury shares. [Refer: Treasury shares] | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyForWarrantsExplanatory | text block | Description of accounting policy for warrants [text block] | The description of the entity’s accounting policy for warrants. Warrants are financial instruments that give the holder the right to purchase ordinary shares. | common practice: IAS 1 117 b |
| ifrs-full | DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents | text block | Description of accounting policy for determining components of cash and cash equivalents [text block] | The description of the entity’s accounting policy used to determine the components of cash and cash equivalents. [Refer: Cash and cash equivalents] | disclosure: IAS 7 46 |
| ifrs-full | DescriptionOfAcquiree | text | Description of acquiree | The description of the business or businesses that the acquirer obtains control of in a business combination. [Refer: Business combinations [member]] | disclosure: IFRS 3 B64 a |
| ifrs-full | DescriptionOfAcquisitionOfAssetsByAssumingDirectlyRelatedLiabilitiesOrByMeansOfLease | text | Description of acquisition of assets by assuming directly related liabilities or by means of lease | The description of the non-cash acquisition of assets either by assuming directly related liabilities or by means of a lease. | example: IAS 7 44 a |
| ifrs-full | DescriptionOfAcquisitionOfEntityByMeansOfEquityIssue | text | Description of acquisition of entity by means of equity issue | The description of the non-cash acquisition of an entity by means of an equity issue. | example: IAS 7 44 b |
| ifrs-full | DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnEntitysWithdrawalFromPlan | text | Description of agreed allocation of deficit or surplus of multi-employer or state plan on entity’s withdrawal from plan | The description of any agreed allocation of a deficit or surplus on the entity’s withdrawal from a multi-employer or state defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]] | disclosure: IAS 19 148 c ii |
| ifrs-full | DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnWindupOfPlan | text | Description of agreed allocation of deficit or surplus of multi-employer or state plan on wind-up of plan | The description of any agreed allocation of a deficit or surplus on the wind-up of a multi-employer or state defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]] | disclosure: IAS 19 148 c i |
| ifrs-full | DescriptionOfAmountsOfAssetsLiabilitiesEquityInterestsOrItemsOfConsiderationForWhichInitialAccountingIsIncomplete | text | Description of assets, liabilities, equity interests or items of consideration for which initial accounting is incomplete | The description of the assets, liabilities, equity interests or items of consideration for which the initial accounting for a business combination is incomplete. [Refer: Business combinations [member]] | disclosure: IFRS 3 B67 a ii |
| ifrs-full | DescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOfPlanAssets | X instant, debit | Entity’s own financial instruments included in fair value of plan assets | The fair value of the entity’s own transferable financial instruments that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Financial instruments, class [member]; Defined benefit plans [member]] | disclosure: IAS 19 143 |
| ifrs-full | DescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssets | X instant, debit | Other assets used by entity included in fair value of plan assets | The fair value of other assets used by the entity that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] | disclosure: IAS 19 143 |
| ifrs-full | DescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAssets | X instant, debit | Property occupied by entity included in fair value of plan assets | The fair value of property occupied by the entity that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] | disclosure: IAS 19 143 |
| ifrs-full | DescriptionOfAnyOtherEntitysResponsibilitiesForGovernanceOfPlan | text | Description of any other entity’s responsibilities for governance of plan | The description of the entity’s responsibilities for the governance of a defined benefit plan that the entity does not separately describe, for example, responsibilities of trustees or of board members of the plan. [Refer: Defined benefit plans [member]] | disclosure: IAS 19 139 a iii |
| ifrs-full | DescriptionOfAnyRetirementBenefitPlanTerminationTerms | text | Description of any retirement benefit plan termination terms | The description of the termination terms of a retirement benefit plan. | disclosure: IAS 26 36 f |
| ifrs-full | DescriptionOfApproachUsedToDetermineDiscountRates | text | Description of approach used to determine discount rates | The description of the approach used to determine discount rates when applying IFRS 17. | disclosure: IFRS 17 117 c iii – Effective 2021-01-01 |
| ifrs-full | DescriptionOfApproachUsedToDetermineInvestmentComponents | text | Description of approach used to determine investment components | The description of the approach used to determine investment components when applying IFRS 17. Investment components are the amounts that an insurance contract requires the entity to repay to a policyholder even if an insured event does not occur. | disclosure: IFRS 17 117 c iv – Effective 2021-01-01 |
| ifrs-full | DescriptionOfApproachUsedToDetermineRiskAdjustmentForNonfinancialRisk | text | Description of approach used to determine risk adjustment for non-financial risk | The description of the approach used to determine the risk adjustment for non-financial risk, including whether changes in the risk adjustment for non-financial risk are disaggregated into an insurance service component and an insurance finance component or are presented in full in the insurance service result. [Refer: Risk adjustment for non-financial risk [member]] | disclosure: IFRS 17 117 c ii – Effective 2021-01-01 |
| ifrs-full | DescriptionOfApproachUsedToDistinguishChangesInEstimatesOfFutureCashFlowsArisingFromExerciseOfDiscretionFromOtherChangesContractsWithoutDirectParticipationFeatures | text | Description of approach used to distinguish changes in estimates of future cash flows arising from exercise of discretion from other changes, contracts without direct participation features | The description of the approach used to distinguish changes in estimates of future cash flows arising from the exercise of discretion from other changes in estimates of future cash flows for contracts without direct participation features. Insurance contracts without direct participation features are insurance contracts that are not insurance contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features] | disclosure: IFRS 17 117 c i – Effective 2021-01-01 |
| ifrs-full | DescriptionOfArrangementForContingentConsiderationArrangementsAndIndemnificationAssets | text | Description of arrangement for contingent consideration arrangements and indemnification assets | The description of the contingent consideration arrangements and the arrangements for indemnification assets. | disclosure: IFRS 3 B64 g ii |
| ifrs-full | DescriptionOfAssetliabilityMatchingStrategiesUsedByPlanOrEntityToManageRisk | text | Description of asset-liability matching strategies used by plan or entity to manage risk | The description of asset-liability matching strategies used by the defined benefit plan or the entity, including the use of annuities and other techniques, such as longevity swaps, to manage risk. [Refer: Defined benefit plans [member]] | disclosure: IAS 19 146 |
| ifrs-full | DescriptionOfBasesOfFinancialStatementsThatHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency | text | Description of bases of financial statements that have been restated for changes in general purchasing power of functional currency | The description of whether the financial statements that have been restated for changes in the general purchasing power of the functional currency are based on a historical cost approach or a current cost approach in hyperinflationary reporting. [Refer: Cost approach [member]] | disclosure: IAS 29 39 b |
| ifrs-full | DescriptionOfBasisForDesignatingFinancialAssetsForOverlayApproach | text | Description of basis for designating financial assets for overlay approach | The description of the basis for designating financial assets for the overlay approach. | disclosure: IFRS 4 39L c – Effective on first application of IFRS 9 |
| ifrs-full | DescriptionOfBasisForDeterminingAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssets | text | Description of basis for determining amount of payment for contingent consideration arrangements and indemnification assets | The description of the basis for determining the amount of the payment for contingent consideration arrangements and indemnification assets. | disclosure: IFRS 3 B64 g ii |
| ifrs-full | DescriptionOfBasisForDeterminingFinancialAssetsEligibleForRedesignationAtDateOfInitialApplicationOfIFRS17 | text | Description of basis for determining financial assets eligible for redesignation at date of initial application of IFRS 17 | The description of the basis for determining financial assets eligible for redesignation at the date of initial application of IFRS 17. A financial asset is eligible only if the financial asset is not held in respect of an activity that is unconnected with contracts within the scope of IFRS 17. | disclosure: IFRS 17 C32 a – Effective 2021-01-01 |
| ifrs-full | DescriptionOfBasisOfAccountingForTransactionsBetweenReportableSegments | text | Description of basis of accounting for transactions between reportable segments | The description of the basis of accounting for transactions between the entity’s reportable segments. [Refer: Reportable segments [member]] | disclosure: IFRS 8 27 a |
| ifrs-full | DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWhetherCreditRiskOfFinancialInstrumentsHaveIncreasedSignificantlySinceInitialRecognition | text | Description of basis of inputs and assumptions and estimation techniques used to determine whether credit risk of financial instruments have increased significantly since initial recognition | The description of the basis of inputs and assumptions and the estimation techniques used to determine whether the credit risk of financial instruments have increased significantly since initial recognition. | disclosure: IFRS 7 35G a ii |
| ifrs-full | DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWhetherFinancialAssetIsCreditimpairedFinancialAsset | text | Description of basis of inputs and assumptions and estimation techniques used to determine whether financial asset is credit-impaired financial asset | The description of the basis of inputs and assumptions and the estimation techniques used to determine whether a financial asset is a credit-impaired financial asset. | disclosure: IFRS 7 35G a iii |
| ifrs-full | DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToMeasure12monthAndLifetimeExpectedCreditLosses | text | Description of basis of inputs and assumptions and estimation techniques used to measure 12-month and lifetime expected credit losses | The description of the basis of inputs and assumptions and the estimation techniques used to measure the 12-month and lifetime expected credit losses. | disclosure: IFRS 7 35G a i |
| ifrs-full | DescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfAssociate | text | Description of basis of preparation of summarised financial information of associate | The description of the basis of preparation of summarised financial information of an associate. [Refer: Associates [member]] | disclosure: IFRS 12 B15 |
| ifrs-full | DescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfJointVenture | text | Description of basis of preparation of summarised financial information of joint venture | The description of the basis of preparation of summarised financial information of a joint venture. [Refer: Joint ventures [member]] | disclosure: IFRS 12 B15 |
| ifrs-full | DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits | text | Description of basis of valuation of assets available for benefits | The description of the basis of valuation of assets available for benefits in retirement benefit plans. | disclosure: IAS 26 35 a ii |
| ifrs-full | DescriptionOfBasisOnWhichRegulatoryDeferralAccountBalancesAreRecognisedAndDerecognisedAndHowTheyAreMeasuredInitiallyAndSubsequently | text | Description of basis on which regulatory deferral account balances are recognised and derecognised, and how they are measured initially and subsequently | The description of the basis on which regulatory deferral account balances are recognised and derecognised, and how they are measured initially and subsequently, including how regulatory deferral account balances are assessed for recoverability and how any impairment loss is allocated. [Refer: Regulatory deferral account balances [member]] | disclosure: IFRS 14 32 |
| ifrs-full | DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined | text | Description of basis on which unit’s recoverable amount has been determined | The description of the basis on which the cash-generating unit’s (group of units’) recoverable amount has been determined (ie value in use or fair value less costs of disposal). [Refer: Cash-generating units [member]] | disclosure: IAS 36 134 c |
| ifrs-full | DescriptionOfBasisUsedToDetermineSurplusOrDeficitOfMultiemployerPlan | text | Description of basis used to determine surplus or deficit of multi-employer or state plan | The description of the basis used to determine a surplus or deficit in a multi-employer or state plan that may affect the amount of future contributions. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]] | disclosure: IAS 19 148 d iv |
| ifrs-full | DescriptionOfBasisUsedToPrepareComparativeInformationThatDoesNotComplyWithIFRS7AndIFRS9 | text | Description of basis used to prepare comparative information that does not comply with IFRS 7 and IFRS 9 | The description of the basis used to prepare comparative information that does not comply with IFRS 7 and IFRS 9. | disclosure: IFRS 1 E2 b |
| ifrs-full | DescriptionOfBiologicalAssets | text | Description of biological assets | The description of biological assets. [Refer: Biological assets] | disclosure: IAS 41 41 |
| ifrs-full | DescriptionOfBiologicalAssetsPreviouslyMeasuredAtCost | text | Description of biological assets previously measured at cost | The description of biological assets previously measured at their cost less any accumulated depreciation and impairment losses, which have become reliably measurable at fair value during the current period. [Refer: At fair value [member]; At cost [member]; Biological assets; Impairment loss] | disclosure: IAS 41 56 a |
| ifrs-full | DescriptionOfBiologicalAssetsWhereFairValueInformationIsUnreliable | text | Description of biological assets where fair value information is unreliable | The description of biological assets where fair value information is unreliable and the entity measures them at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets; Impairment loss] | disclosure: IAS 41 54 a |
| ifrs-full | DescriptionOfCashgeneratingUnit | text | Description of cash-generating unit | The description of a cash-generating unit (such as whether it is a product line, a plant, a business operation, a geographical area or a reportable segment as defined in IFRS 8). [Refer: Cash-generating units [member]] | disclosure: IAS 36 130 d i |
| ifrs-full | DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementAssets | text | Description of change in valuation technique used in fair value measurement, assets | The description of a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of assets. [Refer: Income approach [member]; Market approach [member]] | disclosure: IFRS 13 93 d |
| ifrs-full | DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstruments | text | Description of change in valuation technique used in fair value measurement, entity’s own equity instruments | The description of a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]; Income approach [member]; Market approach [member]] | disclosure: IFRS 13 93 d |
| ifrs-full | DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementLiabilities | text | Description of change in valuation technique used in fair value measurement, liabilities | The description of a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of liabilities. [Refer: Income approach [member]; Market approach [member]] | disclosure: IFRS 13 93 d |
| ifrs-full | DescriptionOfChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal | text | Description of change in valuation technique used to measure fair value less costs of disposal | The description of a change in valuation technique used to measure fair value less costs of disposal. [Refer: Valuation techniques [member]] | disclosure: IAS 36 134 e iiB, disclosure: IAS 36 130 f ii |
| ifrs-full | DescriptionOfChangeOfInvestmentEntityStatus | text | Description of change of investment entity status | The description of the change of investment entity status. [Refer: Disclosure of investment entities [text block]] | disclosure: IFRS 12 9B |
| ifrs-full | DescriptionOfChangesInEntitysObjectivesPoliciesAndProcessesForManagingCapitalAndWhatEntityManagesAsCapital | text | Description of changes in entity’s objectives, policies and processes for managing capital and what entity manages as capital | The description of changes in entity’s objectives, policies and processes for managing capital and what the entity manages as capital. | disclosure: IAS 1 135 c |
| ifrs-full | DescriptionOfChangesInEstimationTechniquesOrSignificantAssumptionsMadeWhenApplyingImpairmentRequirementsAndReasonsForThoseChanges | text | Description of changes in estimation techniques or significant assumptions made when applying impairment requirements and reasons for those changes | The description of changes in the estimation techniques or significant assumptions made when applying impairment requirements and the reasons for those changes. | disclosure: IFRS 7 35G c |
| ifrs-full | DescriptionOfChangesInExposuresToRisksThatAriseFromContractsWithinScopeOfIFRS17AndHowTheyArise | text | Description of changes in exposures to risks that arise from contracts within scope of IFRS 17 and how they arise | The description of any changes in the exposures to risks that arise from contracts within the scope of IFRS 17 and how they arise. | disclosure: IFRS 17 124 c – Effective 2021-01-01 |
| ifrs-full | DescriptionOfChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions | text | Description of changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptions | The description of changes in the methods and assumptions used in preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]] | disclosure: IAS 19 145 c |
| ifrs-full | DescriptionOfChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17 | text | Description of changes in methods and assumptions used in preparing sensitivity analysis to changes in risk exposures that arise from contracts within scope of IFRS 17 | The description of the changes in the methods and assumptions used in preparing the sensitivity analysis to changes in risk exposures that arise from contracts within the scope of IFRS 17. | disclosure: IFRS 17 128 c – Effective 2021-01-01 |
| ifrs-full | DescriptionOfChangesInMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethods | text | Description of changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods | The description of any changes in the methods used to measure contracts within the scope of IFRS 17 and the processes for estimating the inputs to those methods. | disclosure: IFRS 17 117 b – Effective 2021-01-01 |
| ifrs-full | DescriptionOfChangesInMethodsUsedToMeasureRisksThatAriseFromContractsWithinScopeOfIFRS17 | text | Description of changes in methods used to measure risks that arise from contracts within scope of IFRS 17 | The description of any changes in the methods used to measure the risks that arise from contracts within the scope of IFRS 17. | disclosure: IFRS 17 124 c – Effective 2021-01-01 |
| ifrs-full | DescriptionOfChangesInObjectivesPoliciesAndProcessesForManagingRisksThatAriseFromContractsWithinScopeOfIFRS17 | text | Description of changes in objectives, policies and processes for managing risks that arise from contracts within scope of IFRS 17 | The description of any changes in the entity’s objectives, policies and processes for managing the risks that arise from contracts within the scope of IFRS 17. | disclosure: IFRS 17 124 c – Effective 2021-01-01 |
| ifrs-full | DescriptionOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSale | text | Description of changes in plan to sell non-current asset or disposal group held for sale | The description of the facts and circumstances leading to the decision to change the plan to sell non-current assets or disposal groups. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]] | disclosure: IFRS 5 42 |
| ifrs-full | DescriptionOfChangesInServiceConcessionArrangement | text | Description of changes in service concession arrangement | The description of changes in a service concession arrangement. [Refer: Service concession arrangements [member]] | disclosure: SIC 29 6 d |
| ifrs-full | DescriptionOfCollateralHeldAndOtherCreditEnhancementsFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired | text | Description of collateral held and other credit enhancements, financial assets that are individually determined to be impaired | The description of the nature of collateral available and other credit enhancements obtained for financial assets that are individually determined to be impaired. [Refer: Financial assets] | example: IFRS 7 IG29 c – Expiry date 2021-01-01, example: IFRS 7 37 b – Expiry date 2021-01-01 |
| ifrs-full | DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements | text | Description of collateral held as security and other credit enhancements and their financial effect in respect of amount that best represents maximum exposure | The description of collateral held as security and other credit enhancements, and their financial effect (for example, a quantification of the extent to which collateral and other credit enhancements mitigate credit risk) in respect of the amount that best represents the maximum exposure to credit risk. [Refer: Credit risk [member]; Maximum exposure to credit risk] | disclosure: IFRS 7 36 b – Expiry date 2021-01-01 |
| ifrs-full | DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements2014 | text | Description of collateral held as security and other credit enhancements | The description of collateral held as security and other credit enhancements in respect of the amount that best represents the maximum exposure to credit risk. This includes a description of the nature and quality of the collateral held, an explanation of any significant changes in the quality of that collateral or credit enhancements and information about financial instruments for which an entity has not recognised a loss allowance because of the collateral. [Refer: Credit risk [member]; Maximum exposure to credit risk] | disclosure: IFRS 7 35K b |
| ifrs-full | DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancementsAndTheirFinancialEffectInRespectOfAmountThatBestRepresentsMaximumExposureFinancialInstrumentsToWhichImpairmentRequirementsInIFRS9AreNotApplied | text | Description of collateral held as security and other credit enhancements and their financial effect in respect of amount that best represents maximum exposure, financial instruments to which impairment requirements in IFRS 9 are not applied | The description of collateral held as security and other credit enhancements, and their financial effect (for example, a quantification of the extent to which collateral and other credit enhancements mitigate credit risk) in respect of the amount that best represents the maximum exposure to credit risk of financial instruments to which impairment requirements in IFRS 9 are not applied. [Refer: Credit risk [member]; Maximum exposure to credit risk] | disclosure: IFRS 7 36 b |
| ifrs-full | DescriptionOfCollateralPermittedToSellOrRepledgeInAbsenceOfDefaultByOwnerOfCollateral | text | Description of terms and conditions associated with entity’s use of collateral permitted to be sold or repledged in absence of default by owner of collateral | The description of the terms and conditions associated with the entity’s use of collateral permitted to be sold or repledged in absence of default by the owner of collateral. | disclosure: IFRS 7 15 c |
| ifrs-full | DescriptionOfComparisonBetweenAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAndMaximumExposureToLossFromInterestsInStructuredEntities | text | Description of comparison between assets and liabilities recognised in relation to structured entities and maximum exposure to loss from interests in structured entities | The description of the comparison of the carrying amount of assets and liabilities of the entity that relate to its interests in structured entities and the entity’s maximum exposure to loss from those entities. [Refer: Carrying amount [member]; Unconsolidated structured entities [member]; Maximum exposure to loss from interests in structured entities] | disclosure: IFRS 12 29 d |
| ifrs-full | DescriptionOfComplianceWithIFRSsIfAppliedForInterimFinancialReport | text | Description of compliance with IFRSs if applied for interim financial report | The description of the compliance of the entity’s interim financial report with IFRSs. [Refer: IFRSs [member]] | disclosure: IAS 34 19 |
| ifrs-full | DescriptionOfCompositionOfUnderlyingItemsForContractsWithDirectParticipationFeatures | text | Description of composition of underlying items for contracts with direct participation features | The description of the composition of the underlying items for contracts with direct participation features. Insurance contracts with direct participation features are insurance contracts for which, at inception: (a) the contractual terms specify that the policyholder participates in a share of a clearly identified pool of underlying items; (b) the entity expects to pay to the policyholder an amount equal to a substantial share of the fair value returns on the underlying items; and (c) the entity expects a substantial proportion of any change in the amounts to be paid to the policyholder to vary with the change in fair value of the underlying items. Underlying items are items that determine some of the amounts payable to a policyholder. | disclosure: IFRS 17 111 – Effective 2021-01-01 |
| ifrs-full | DescriptionOfConcentrationsOfInsuranceRisk | text | Description of concentrations of insurance risk | The description of concentrations of insurance risk, including a description of how management determined concentrations and a description of the shared characteristic that identifies each concentration (for example, type of insured event, geographical area or currency). | disclosure: IFRS 4 39 c ii – Expiry date 2021-01-01 |
| ifrs-full | DescriptionOfConclusionWhyTransactionPriceWasNotBestEvidenceOfFairValue | text | Description of conclusion why transaction price was not best evidence of fair value | The description of why the entity concluded that the transaction price was not the best evidence of fair value, including a description of the evidence that supports fair value. | disclosure: IFRS 7 28 c |
| ifrs-full | DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost | text | Description of contractual agreement or stated policy for charging net defined benefit cost | The description of the contractual agreement or stated policy for charging the net defined benefit cost, or the fact that there is no such policy, for an entity participating in defined benefit plans that share risks between various entities under common control. [Refer: Defined benefit plans that share risks between entities under common control [member]] | disclosure: IAS 19 149 a |
| ifrs-full | DescriptionOfConversionOfDebtToEquity | text | Description of conversion of debt to equity | The description of the non-cash conversion of debt to equity. | example: IAS 7 44 c |
| ifrs-full | DescriptionOfCriteriaSatisfiedWhenUsingPremiumAllocationApproach | text | Description of criteria satisfied when using premium allocation approach | The description of the criteria in paragraphs 53 and 69 of IFRS 17 that have been satisfied when an entity uses the premium allocation approach. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts. | disclosure: IFRS 17 97 a – Effective 2021-01-01 |
| ifrs-full | DescriptionOfCriteriaUsedToDistinguishInvestmentPropertyFromOwneroccupiedPropertyAndFromPropertyHeldSaleInOrdinaryCourseOfBusiness | text | Description of criteria used to distinguish investment property from owner-occupied property and from property held for sale in ordinary course of business | The description of the criteria used to distinguish investment property from owner-occupied property and from property held for sale in the ordinary course of business when the classification of property as investment property is difficult. [Refer: Investment property] | disclosure: IAS 40 75 c |
| ifrs-full | DescriptionOfCrossreferenceToDisclosuresAboutActivitiesSubjectToRateRegulation | text | Description of cross-reference to disclosures about activities subject to rate regulation | The description of cross-reference to disclosures about activities subject to rate regulation. | disclosure: IFRS 14 31 |
| ifrs-full | DescriptionOfCrossreferenceToDisclosuresAboutCreditRiskPresentedOutsideFinancialStatements | text | Description of cross-reference to disclosures about credit risk presented outside financial statements | The description of cross-reference to disclosures about credit risk presented outside the financial statements. | disclosure: IFRS 7 35C |
| ifrs-full | DescriptionOfCrossreferenceToDisclosuresAboutHedgeAccountingPresentedOutsideFinancialStatements | text | Description of cross-reference to disclosures about hedge accounting presented outside financial statements | The description of cross-reference to disclosures about hedge accounting presented outside financial statements. | disclosure: IFRS 7 21B |
| ifrs-full | DescriptionOfCrossreferenceToDisclosuresAboutLeases | text | Description of cross-reference to disclosures about leases | The description of cross-reference to disclosures about leases. | disclosure: IFRS 16 52 |
| ifrs-full | DescriptionOfCrossreferenceToDisclosuresAboutNatureAndExtentOfRisksArisingFromFinancialInstruments | text | Description of cross-reference to disclosures about nature and extent of risks arising from financial instruments | The description of cross-reference to disclosures about nature and extent of risks arising from financial instruments. [Refer: Financial instruments, class [member]] | disclosure: IFRS 7 B6 |
| ifrs-full | DescriptionOfCrossreferenceToDisclosuresAboutPlansThatShareRisksBetweenEntitiesUnderCommonControlInAnotherGroupEntitysFinancialStatements | text | Description of cross-reference to disclosures about plans that share risks between entities under common control in another group entity’s financial statements | The description of cross-references to disclosures about defined benefit plans that share risks between entities under common control in another group entity’s financial statements. [Refer: Defined benefit plans that share risks between entities under common control [member]] | disclosure: IAS 19 150 |
| ifrs-full | DescriptionOfCrossreferenceToDisclosuresPresentedOutsideInterimFinancialStatements | text | Description of cross-reference to disclosures presented outside interim financial statements | The description of cross-reference to disclosures presented outside interim financial statements. | disclosure: IAS 34 16A |
| ifrs-full | DescriptionOfCurrencyInWhichSupplementaryInformationIsDisplayed | text | Description of currency in which supplementary information is displayed | The description of the currency in which the entity’s supplementary information is displayed. | disclosure: IAS 21 57 b |
| ifrs-full | DescriptionOfCurrentAndFormerWayOfAggregatingAssets | text | Description of current and former way of aggregating assets | The description of the current and former way of aggregating assets for cash-generating units if the aggregation of assets for identifying the cash-generating unit has changed since the previous estimate of the cash-generating unit’s recoverable amount (if any). [Refer: Cash-generating units [member]] | disclosure: IAS 36 130 d iii |
| ifrs-full | DescriptionOfCurrentCommitmentsOrIntentionsToProvideSupportToSubsidiary | text | Description of current commitments or intentions to provide support to subsidiary | The description of current commitments or intentions to provide support to a subsidiary. [Refer: Subsidiaries [member]] | disclosure: IFRS 12 19D b |
| ifrs-full | DescriptionOfDetailsOfBreachesWhichPermittedLenderToDemandAcceleratedRepaymentDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable | text | Description of details of breaches which permitted lender to demand accelerated repayment during period of principal, interest, sinking fund, or redemption terms of loans payable | The description of the details of breaches during the period of principal, interest, sinking fund or redemption terms of loans payable that permitted the lender to demand accelerated repayment. | disclosure: IFRS 7 19 |
| ifrs-full | DescriptionOfDetailsOfDefaultsDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable | text | Description of details of defaults during period of principal, interest, sinking fund, or redemption terms of loans payable | The description of details of defaults during the period of principal, interest, sinking fund or redemption terms of loans payable. | disclosure: IFRS 7 18 a |
| ifrs-full | DescriptionOfDifficultiesStructuredEntityExperiencedInFinancingItsActivities | text | Description of difficulties structured entity experienced in financing its activities | The description of the difficulties that a structured entity has experienced in financing its activities. | example: IFRS 12 B26 f |
| ifrs-full | DescriptionOfDiscountRatesAppliedToCashFlowProjections | X.XX instant | Discount rate applied to cash flow projections | The discount rate applied to cash flow projections for a cash-generating unit (group of units). [Refer: Cash-generating units [member]] | disclosure: IAS 36 134 d v, disclosure: IAS 36 134 e v |
| ifrs-full | DescriptionOfDiscountRatesUsedInCurrentEstimateOfValueInUse | X.XX instant | Discount rate used in current estimate of value in use | The discount rate used in the current estimate of the present value of the future cash flows expected to be derived from an asset or cash-generating unit. | disclosure: IAS 36 130 g |
| ifrs-full | DescriptionOfDiscountRatesUsedInPreviousEstimateOfValueInUse | X.XX instant | Discount rate used in previous estimate of value in use | The discount rate used in the previous estimate of the present value of the future cash flows expected to be derived from an asset or cash-generating unit. | disclosure: IAS 36 130 g |
| ifrs-full | DescriptionOfEffectiveInterestRateDeterminedOnDateOfReclassification | X.XX instant | Effective interest rate determined on date of reclassification for assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category | The effective interest rate for financial assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category as of the date of reclassification. [Refer: Financial assets] | disclosure: IFRS 7 12C a |
| ifrs-full | DescriptionOfEffectOfChangingBusinessModelForManagingFinancialAssetsOnFinancialStatements | text | Description of effect of changing business model for managing financial assets on financial statements | The description of the effect on the financial statements of changing the entity’s business model for managing financial assets. [Refer: Financial assets] | disclosure: IFRS 7 12B b |
| ifrs-full | DescriptionOfEffectOfRegulatoryFrameworkOnPlan | text | Description of effect of regulatory framework on plan | The description of the effect of the regulatory framework on a defined benefit plan, such as the asset ceiling. [Refer: Defined benefit plans [member]] | disclosure: IAS 19 139 a ii |
| ifrs-full | DescriptionOfEstimateOfRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssets | text | Description of estimate of range of undiscounted outcomes from contingent consideration arrangements and indemnification assets | The description of the estimate of the range of undiscounted outcomes from contingent consideration arrangements and indemnification assets. | disclosure: IFRS 3 B64 g iii |
| ifrs-full | DescriptionOfEventOrChangeInCircumstancesThatCausedRecognitionOfDeferredTaxBenefitsAcquiredInBusinessCombinationAfterAcquisitionDate | text | Description of event or change in circumstances that caused recognition of deferred tax benefits acquired in business combination after acquisition date | The description of the event or change in circumstances that caused the recognition of deferred tax benefits that were acquired in a business combination but not recognised until after the acquisition date. [Refer: Business combinations [member]] | disclosure: IAS 12 81 k |
| ifrs-full | DescriptionOfExistenceOfRestrictionsOnTitlePropertyPlantAndEquipment | text | Description of existence of restrictions on title, property, plant and equipment | The description of the existence of restrictions on the title of property, plant and equipment. [Refer: Property, plant and equipment] | disclosure: IAS 16 74 a |
| ifrs-full | DescriptionOfExistenceOfThirdpartyCreditEnhancement | text | Description of existence of third-party credit enhancement | The description of the existence of third-party credit enhancement for liabilities measured at fair value and issued with an inseparable third-party credit enhancement. [Refer: At fair value [member]] | disclosure: IFRS 13 98 |
| ifrs-full | DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations | text block | Disclosure of expected impact of initial application of new standards or interpretations [text block] | The disclosure of the known or reasonably estimable information relevant to assessing the possible impact that the application of a new IFRS, that has been issued but is not yet effective, will have. | disclosure: IAS 8 30 b |
| ifrs-full | DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsAbstract | | Disclosure of expected impact of initial application of new standards or interpretations [abstract] | | |
| ifrs-full | DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItems | | Disclosure of expected impact of initial application of new standards or interpretations [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsTable | table | Disclosure of expected impact of initial application of new standards or interpretations [table] | Schedule disclosing information related to the expected impact of the initial application of new standards or interpretations. | disclosure: IAS 8 30 b |
| ifrs-full | DescriptionOfExpectedTimingOfOutflowsContingentLiabilitiesInBusinessCombination | text | Description of expected timing of outflows, contingent liabilities in business combination | The description of the expected timing of outflows of economic benefits for contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]] | disclosure: IFRS 3 B67 c, disclosure: IFRS 3 B64 j |
| ifrs-full | DescriptionOfExpectedTimingOfOutflowsOtherProvisions | text | Description of expected timing of outflows, other provisions | The description of the expected timing of outflows of economic benefits related to other provisions. [Refer: Other provisions] | disclosure: IAS 37 85 a |
| ifrs-full | DescriptionOfExpectedVolatilityShareOptionsGranted | X.XX duration | Expected volatility, share options granted | The expected volatility of the share price used to calculate the fair value of the share options granted. Expected volatility is a measure of the amount by which a price is expected to fluctuate during a period. The measure of volatility used in option pricing models is the annualised standard deviation of the continuously compounded rates of return on the share over a period of time. | disclosure: IFRS 2 47 a i |
| ifrs-full | DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits | text | Description of expiry date of deductible temporary differences, unused tax losses and unused tax credits | The description of the expiry date (if any) of deductible temporary differences, unused tax losses and unused tax credits for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]] | disclosure: IAS 12 81 e |
| ifrs-full | DescriptionOfExplanationOfFactAndReasonsWhyRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssetsCannotBeEstimated | text | Description of explanation of fact and reasons why range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated | The description of the fact and reasons why the range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated. | disclosure: IFRS 3 B64 g iii |
| ifrs-full | DescriptionOfExposuresToRisksThatAriseFromContractsWithinScopeOfIFRS17AndHowTheyArise | text | Description of exposures to risks that arise from contracts within scope of IFRS 17 and how they arise | The description of the exposures to risks that arise from contracts within the scope of IFRS 17 and how they arise. | disclosure: IFRS 17 124 a – Effective 2021-01-01 |
| ifrs-full | DescriptionOfExposureToRisk | text | Description of exposure to risk | The description of exposures to risks arising from financial instruments. [Refer: Financial instruments, class [member]] | disclosure: IFRS 7 33 a |
| ifrs-full | DescriptionOfExtentToWhichEntityCanBeLiableToMultiemployerOrStatePlanForOtherEntitiesObligations | text | Description of extent to which entity can be liable to multi-employer or state plan for other entities’ obligations | The description of the extent to which the entity can be liable for other entities’ obligations under the terms and conditions of a multi-employer or state defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]] | disclosure: IAS 19 148 b |
| ifrs-full | DescriptionOfExtentToWhichFairValueOfInvestmentPropertyIsBasedOnValuationByIndependentValuer | text | Description of extent to which fair value of investment property is based on valuation by independent valuer | The description of the extent to which the fair value of investment property (as measured or disclosed in the financial statements) is based on a valuation by an independent valuer who holds a recognised and relevant professional qualification and has recent experience in the location and category of the investment property being valued. [Refer: Investment property] | disclosure: IAS 40 75 e |
| ifrs-full | DescriptionOfFactAndBasisOnWhichCarryingAmountsDeterminedUnderPreviousGAAPWereAllocatedIfEntityUsesExemptionInIFRS1D8Ab | text | Description of fact and basis on which carrying amounts determined under previous GAAP were allocated if entity uses exemption in IFRS 1.D8A(b) | The description of the fact and basis on which carrying amounts determined under previous GAAP were allocated if the entity applies the exemption in paragraph D8A(b) of IFRS 1 for oil and gas assets. | disclosure: IFRS 1 31A |
| ifrs-full | DescriptionOfFactAndBasisOnWhichCarryingAmountsWereDeterminedIfEntityUsesExemptionInIFRS1D8B | text | Description of fact and basis on which carrying amounts were determined under previous GAAP if entity uses exemption in IFRS 1.D8B | The description of the fact and basis on which carrying amounts were determined under previous GAAP if the entity applies the exemption in paragraph D8B of IFRS 1 for operations subject to rate regulation. | disclosure: IFRS 1 31B |
| ifrs-full | DescriptionOfFactAndReasonsWhyMaximumExposureToLossFromInterestsInStructuredEntitiesCannotBeQuantified | text | Description of fact and reasons why maximum exposure to loss from interests in structured entities cannot be quantified | The description of the fact and reasons why the entity cannot quantify its maximum exposure to loss from its interests in structured entities. [Refer: Maximum exposure to loss from interests in structured entities; Unconsolidated structured entities [member]] | disclosure: IFRS 12 29 c |
| ifrs-full | DescriptionOfFactAndReasonWhyEntitysExposureToRiskArisingFromContractsWithinScopeOfIFRS17AtEndOfReportingPeriodIsNotRepresentativeOfItsExposureDuringPeriod | text | Description of fact and reason why entity’s exposure to risk arising from contracts within scope of IFRS 17 at end of reporting period is not representative of its exposure during period | The description of the fact and the reason why the entity’s exposure to risk arising from contracts within the scope of IFRS 17 at the end of the reporting period is not representative of its exposure during the period. | disclosure: IFRS 17 123 – Effective 2021-01-01 |
| ifrs-full | DescriptionOfFactAndReasonWhySensitivityAnalysisAreUnrepresentative | text | Description of fact and reason why sensitivity analyses are unrepresentative | The description of the fact and reason why sensitivity analyses are unrepresentative of risks inherent in financial instruments (for example, because the year-end exposure does not reflect the exposure during the year). [Refer: Financial instruments, class [member]] | disclosure: IFRS 7 42 |
| ifrs-full | DescriptionOfFactAndReasonWhyVolumeOfHedgingRelationshipsToWhichExemptionInIFRS723CAppliesIsUnrepresentativeOfNormalVolumes | text | Description of fact and reason why volume of hedging relationships to which exemption in IFRS 7.23C applies is unrepresentative of normal volumes | The description of the fact and reason why the volume of the hedging relationships to which the exemption in paragraph 23C of IFRS 7 applies is unrepresentative of the normal volumes. | disclosure: IFRS 7 24D |
| ifrs-full | DescriptionOfFactorsThatMakeUpGoodwillRecognised | text | Description of factors that make up goodwill recognised | The qualitative description of the factors that make up the goodwill recognised, such as expected synergies from combining operations of the acquiree and the acquirer, intangible assets that do not qualify for separate recognition or other factors. [Refer: Goodwill] | disclosure: IFRS 3 B64 e |
| ifrs-full | DescriptionOfFactThatAmountOfChangeInAccountingEstimateIsImpracticable | text block | Description of fact that estimating amount of change in accounting estimate is impracticable [text block] | The description of the fact that the amount of the effect in future periods due to changes in accounting estimates is not disclosed because estimating it is impracticable. | disclosure: IAS 8 40 |
| ifrs-full | DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyAssets | text | Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, assets | The description of the fact that changing one or more unobservable inputs for the fair value measurement of assets to reflect reasonably possible alternative assumptions would change fair value significantly. | disclosure: IFRS 13 93 h ii |
| ifrs-full | DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyEntitysOwnEquityInstruments | text | Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, entity’s own equity instruments | The description of the fact that changing one or more unobservable inputs for the fair value measurement of the entity’s own equity instruments to reflect reasonably possible alternative assumptions would change the fair value significantly. [Refer: Entity’s own equity instruments [member]] | disclosure: IFRS 13 93 h ii |
| ifrs-full | DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyLiabilities | text | Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, liabilities | The description of the fact that changing one or more unobservable inputs for the fair value measurement of liabilities to reflect reasonably possible alternative assumptions would change the fair value significantly. | disclosure: IFRS 13 93 h ii |
| ifrs-full | DescriptionOfFactThatEntityDoesNotHaveLegalOrConstructiveObligationToNegativeNetAssetsTransitionFromProportionateConsolidationToEquityMethod | text | Description of fact that entity does not have legal or constructive obligation to negative net assets, transition from proportionate consolidation to equity method | The description of the fact that the entity does not have a legal or constructive obligation in relation to the negative net assets, if aggregating all previously proportionately consolidated assets and liabilities on transition from proportionate consolidation to equity method results in negative net assets. | disclosure: IFRS 11 C4 |
| ifrs-full | DescriptionOfFactThatHighestAndBestUseOfNonfinancialAssetDiffersFromCurrentUse | text | Description of fact that highest and best use of non-financial asset differs from current use | The description of the fact that the use of a non-financial asset that would maximise the value of the asset or the group of assets and liabilities (for example, a business) within which the asset would be used differs from its current use. | disclosure: IFRS 13 93 i |
| ifrs-full | DescriptionOfFactThatImpactIsNotKnownOrReasonablyEstimable | text | Description of fact that impact of initial application of new IFRS is not known or reasonably estimable | The description of the fact that the impact of the initial application of a new IFRS is not known or reasonably estimable. [Refer: IFRSs [member]] | example: IAS 8 31 e ii |
| ifrs-full | DescriptionOfFactThatMultiemployerPlanIsDefinedBenefitPlan | text | Description of fact that multi-employer or state plan is defined benefit plan | The description of the fact that a multi-employer or state plan is a defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]] | disclosure: IAS 19 148 d i |
| ifrs-full | DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument | text | Description of financial instruments designated as hedging instruments | The description of financial instruments designated as hedging instruments. Hedging instruments are designated derivatives or (for a hedge of the risk of changes in foreign currency exchange rates only) designated non-derivative financial assets or non-derivative financial liabilities whose fair value or cash flows are expected to offset changes in the fair value or cash flows of a designated hedged item. [Refer: Derivatives [member]; Derivative financial assets; Derivative financial liabilities; Financial instruments, class [member]; Financial assets] | disclosure: IFRS 7 22 b – Expiry date 2021-01-01 |
| ifrs-full | DescriptionOfFinancialInstrumentsTheirCarryingAmountAndExplanationOfWhyFairValueCannotBeMeasuredReliably | text | Description of financial instruments, their carrying amount, and explanation of why fair value cannot be measured reliably | The description of financial instruments, their carrying amount and an explanation of why fair value cannot be measured reliably for financial instruments for which disclosures of fair value are not required. [Refer: Financial instruments, class [member]] | disclosure: IFRS 7 30 b – Expiry date 2021-01-01 |
| ifrs-full | DescriptionOfFinancialRiskManagementRelatedToAgriculturalActivity | text | Description of financial risk management related to agricultural activity | The description of financial risk management related to agricultural activity. | disclosure: IAS 41 49 c |
| ifrs-full | DescriptionOfForecastTransactionHedgeAccountingPreviouslyUsedButNoLongerExpectedToOccur | text | Description of forecast transactions for which hedge accounting had been used in previous period but which are no longer expected to occur | The description of forecast transactions for which hedge accounting had previously been used but which are no longer expected to occur. | disclosure: IFRS 7 23F, disclosure: IFRS 7 23 b – Expiry date 2021-01-01 |
| ifrs-full | DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsAssets | text | Description of frequency and methods for testing procedures of pricing models, assets | The description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for assets. | example: IFRS 13 IE65 b, example: IFRS 13 93 g |
| ifrs-full | DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsEntitysOwnEquityInstruments | text | Description of frequency and methods for testing procedures of pricing models, entity’s own equity instruments | The description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]] | example: IFRS 13 IE65 b, example: IFRS 13 93 g |
| ifrs-full | DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsLiabilities | text | Description of frequency and methods for testing procedures of pricing models, liabilities | The description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for liabilities. | example: IFRS 13 IE65 b, example: IFRS 13 93 g |
| ifrs-full | DescriptionOfFullyAmortisedIntangibleAssets | text | Description of fully amortised intangible assets | The description of fully amortised intangible assets that are still in use. [Refer: Intangible assets other than goodwill] | example: IAS 38 128 a |
| ifrs-full | DescriptionOfFunctionalCurrency | text | Description of functional currency | The description of the currency of the primary economic environment in which the entity operates. | disclosure: IAS 21 53, disclosure: IAS 21 57 c |
| ifrs-full | DescriptionOfFundingArrangementsAndFundingPolicyThatAffectFutureContributions | text | Description of funding arrangements and funding policy that affect future contributions | The description of funding arrangements and the funding policy that affect future contributions to defined benefit plans. [Refer: Defined benefit plans [member]] | disclosure: IAS 19 147 a, disclosure: IAS 19 148 a |
| ifrs-full | DescriptionOfFundingPolicy | text | Description of funding policy | The description of the policy for the transfer of assets to an entity (the fund) separate from the employer’s entity to meet future obligations for the payment of retirement benefits. | disclosure: IAS 26 35 c |
| ifrs-full | DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresAssets | text | Description of group within entity that decides entity’s valuation policies and procedures, assets | The description of the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for assets. | example: IFRS 13 IE65 a i, example: IFRS 13 93 g |
| ifrs-full | DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresEntitysOwnEquityInstruments | text | Description of group within entity that decides entity’s valuation policies and procedures, entity’s own equity instruments | The description of the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for the entity’s own equity instruments. | example: IFRS 13 IE65 a i, example: IFRS 13 93 g |
| ifrs-full | DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresLiabilities | text | Description of group within entity that decides entity’s valuation policies and procedures, liabilities | The description of the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for liabilities. | example: IFRS 13 IE65 a i, example: IFRS 13 93 g |
| ifrs-full | DescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections | X.XX instant | Growth rate used to extrapolate cash flow projections | The growth rate used to extrapolate cash flow projections beyond the period covered by the most recent budgets/forecasts for a cash-generating unit (group of units). [Refer: Cash-generating units [member]] | disclosure: IAS 36 134 d iv, disclosure: IAS 36 134 e iv |
| ifrs-full | DescriptionOfHedgingInstrumentsUsedToHedgeRiskExposuresAndHowTheyAreUsed | text | Description of hedging instruments used to hedge risk exposures and how they are used | The description of hedging instruments used to hedge risk exposures and how they are used. [Refer: Hedging instruments [member]] | disclosure: IFRS 7 22B a |
| ifrs-full | DescriptionOfHistoricalInformationAboutCounterpartyDefaultRates | text | Description of historical information about counterparty default rates | The description of historical information about default rates of the party to the transaction other than the entity. | example: IFRS 7 IG23 c – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01 |
| ifrs-full | DescriptionOfHowAcquirerObtainedControlOfAcquiree | text | Description of how acquirer obtained control of acquiree | The description of how the acquirer obtained the power to govern the financial and operating policies of the acquiree so as to obtain benefits from its activities. | disclosure: IFRS 3 B64 d |
| ifrs-full | DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedAssets | text | Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, assets | The description of how the effect on fair value measurement of assets due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated. | disclosure: IFRS 13 93 h ii |
| ifrs-full | DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedEntitysOwnEquityInstruments | text | Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, entity’s own equity instruments | The description of how the effect on fair value measurement of the entity’s own equity instruments due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated. [Refer: Entity’s own equity instruments [member]] | disclosure: IFRS 13 93 h ii |
| ifrs-full | DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedLiabilities | text | Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, liabilities | The description of how the effect on the fair value measurement of liabilities due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated. | disclosure: IFRS 13 93 h ii |
| ifrs-full | DescriptionOfHowEntityDeterminedMaximumEconomicBenefitAvailable | text | Description of how entity determined maximum economic benefit available | The description of how the entity determined the maximum economic benefit available in relation to a defined benefit plan, ie whether those benefits would be in the form of refunds, reductions in future contributions or a combination of both. [Refer: Defined benefit plans [member]] | disclosure: IAS 19 141 c iv |
| ifrs-full | DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13Assets | text | Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, assets | The description of how the entity determined that third-party information, such as broker quotes or pricing services, used in the fair value measurement of assets, was developed in accordance with IFRS 13. | example: IFRS 13 IE65 d, example: IFRS 13 93 g |
| ifrs-full | DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13EntitysOwnEquityInstruments | text | Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, entity’s own equity instruments | The description of how the entity determined that third-party information, such as broker quotes or pricing services, used in the fair value measurement of the entity’s own equity instruments was developed in accordance with IFRS 13. [Refer: Entity’s own equity instruments [member]] | example: IFRS 13 IE65 d, example: IFRS 13 93 g |
| ifrs-full | DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13Liabilities | text | Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, liabilities | The description of how the entity determined that third-party information, such as broker quotes or pricing services, used in the fair value measurement of liabilities, was developed in accordance with IFRS 13. | example: IFRS 13 IE65 d, example: IFRS 13 93 g |
| ifrs-full | DescriptionOfHowEntityDeterminedWhichStructuredEntitiesItSponsored | text | Description of how entity determined which structured entities it sponsored | The description of how the entity has determined which structured entities it has sponsored. | disclosure: IFRS 12 27 a |
| ifrs-full | DescriptionOfHowEntityDeterminesConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17 | text | Description of how entity determines concentrations of risk that arises from contracts within scope of IFRS 17 | The description of how the entity determines the concentrations of risk that arises from contracts within the scope of IFRS 17. | disclosure: IFRS 17 127 – Effective 2021-01-01 |
| ifrs-full | DescriptionOfHowEntityDeterminesEconomicRelationshipBetweenHedgedItemAndHedgingInstrumentForPurposeOfAssessingHedgeEffectiveness | text | Description of how entity determines economic relationship between hedged item and hedging instrument for purpose of assessing hedge effectiveness | The description of how the entity determines the economic relationship between the hedged item and the hedging instrument for the purpose of assessing the hedge effectiveness. Hedge effectiveness is the extent to which changes in the fair value or the cash flows of the hedging instrument offset changes in the fair value or the cash flows of the hedged item. [Refer: Hedging instruments [member]; Hedged items [member]] | disclosure: IFRS 7 22B b |
| ifrs-full | DescriptionOfHowEntityEstablishesHedgeRatioAndWhatSourcesOfHedgeIneffectivenessAre | text | Description of how entity establishes hedge ratio and what sources of hedge ineffectiveness are | The description of how the entity establishes the hedge ratio and what are the sources of hedge ineffectiveness. Hedge ratio is the relationship between the quantity of the hedging instrument and the quantity of the hedged item in terms of their relative weighting. [Refer: Gain (loss) on hedge ineffectiveness] | disclosure: IFRS 7 22B c |
| ifrs-full | DescriptionOfHowEntityIsManagingProcessToTransitionToAlternativeBenchmarkRatesForHedgingRelationships | text | Description of how entity is managing process to transition to alternative benchmark rates for hedging relationships | The description of how the entity is managing the process to transition to alternative benchmark rates for hedging relationships. | disclosure: IFRS 7.24H c |
| ifrs-full | DescriptionOfHowEntityManagesLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17 | text | Description of how entity manages liquidity risk that arises from contracts within scope of IFRS 17 | The description of how the entity manages the liquidity risk that arises from contracts within the scope of IFRS 17. [Refer: Liquidity risk [member]] | disclosure: IFRS 17 132 a – Effective 2021-01-01 |
| ifrs-full | DescriptionOfHowEntityReflectsItsRiskManagementStrategyByUsingHedgeAccountingAndDesignatingHedgingRelationshipsThatItFrequentlyResets | text | Description of how entity reflects its risk management strategy by using hedge accounting and designating hedging relationships that it frequently resets | The description of how the entity reflects its risk management strategy by using hedge accounting and designating hedging relationships that it frequently resets. | disclosure: IFRS 7 23C b ii |
| ifrs-full | DescriptionOfHowForwardlookingInformationHasBeenIncorporatedIntoDeterminationOfExpectedCreditLosses | text | Description of how forward-looking information has been incorporated into determination of expected credit losses | The description of how forward-looking information has been incorporated into the determination of expected credit losses, including the use of macroeconomic information. | disclosure: IFRS 7 35G b |
| ifrs-full | DescriptionOfHowFutureRecoveryOrReversalOfRegulatoryDeferralAccountBalancesIsAffectedByRisksAndUncertainty | text | Description of how future recovery or reversal of regulatory deferral account balances is affected by risks and uncertainty | The description of how the future recovery or reversal of regulatory deferral account balances is affected by risks and uncertainty. [Refer: Regulatory deferral account balances [member]] | disclosure: IFRS 14 30 c |
| ifrs-full | DescriptionOfHowInsurerConcludedThatItQualifiesForTemporaryExemptionFromIFRS9 | text | Description of how insurer concluded that it qualifies for temporary exemption from IFRS 9 | The description of how an insurer concluded that it qualifies for the temporary exemption from IFRS 9. | disclosure: IFRS 4 39C – Expiry date 2021-01-01 |
| ifrs-full | DescriptionOfHowInsurerDeterminedThatItDidNotEngageInSignificantActivityUnconnectedWithInsurance | text | Description of how insurer determined that it did not engage in significant activity unconnected with insurance | The description of how an insurer determined that it did not engage in significant activity unconnected with insurance, including what information it considered. | disclosure: IFRS 4 39C b – Expiry date 2021-01-01 |
| ifrs-full | DescriptionOfHowIssueCostsNotRecognisedAsExpenseWereRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination | text | Description of how issue costs not recognised as expense were recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination | The description of how issue costs not recognised as an expense were recognised for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations. [Refer: Business combinations [member]] | disclosure: IFRS 3 B64 m |
| ifrs-full | DescriptionOfHowManagementDeterminesConcentrations | text | Description of how management determines concentrations | The description of how management determines concentrations of risks arising from financial instruments. [Refer: Financial instruments, class [member]] | disclosure: IFRS 7 B8 a |
| ifrs-full | DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueAssets | text | Description of how third-party information was taken into account when measuring fair value, assets | The description of how third-party information, such as broker quotes, pricing services, net asset values and relevant market data, was taken into account when measuring the fair value of assets. | example: IFRS 13 IE64 b, example: IFRS 13 92 |
| ifrs-full | DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueEntitysOwnEquityInstruments | text | Description of how third-party information was taken into account when measuring fair value, entity’s own equity instruments | The description of how third-party information, such as broker quotes, pricing services, net asset values and relevant market data, was taken into account when measuring the fair value of the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]] | example: IFRS 13 IE64 b, example: IFRS 13 92 |
| ifrs-full | DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueLiabilities | text | Description of how third-party information was taken into account when measuring fair value, liabilities | The description of how third-party information, such as broker quotes, pricing services, net asset values and relevant market data, was taken into account when measuring the fair value of liabilities. | example: IFRS 13 IE64 b, example: IFRS 13 92 |
| ifrs-full | DescriptionOfIdentificationOfFinancialStatementsToWhichSeparateFinancialStatementsRelate | text | Description of identification of financial statements to which separate financial statements relate | The description of the identity of financial statements to which separate financial statements relate. | disclosure: IAS 27 17 |
| ifrs-full | DescriptionOfIdentityOfRateRegulators | text | Description of identity of rate regulator(s) | The description of the identity of the rate regulator(s). A rate regulator is an authorised body that is empowered by statute or regulation to establish the rate or a range of rates that bind an entity. The rate regulator may be a third-party body or a related party of the entity, including the entity’s own governing board, if that body is required by statute or regulation to set rates both in the interest of the customers and to ensure the overall financial viability of the entity. | disclosure: IFRS 14 30 b |
| ifrs-full | DescriptionOfImpactOfRateRegulationOnCurrentAndDeferredTax | text | Description of impact of rate regulation on current and deferred tax | The description of the impact of the rate regulation on the current and deferred tax. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator. | disclosure: IFRS 14 34 |
| ifrs-full | DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan | text | Description of information about surplus or deficit of multi-employer or state plan | The description of available information about a surplus or deficit in a multi-employer or state plan that may affect the amount of future contributions. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]] | disclosure: IAS 19 148 d iv |
| ifrs-full | DescriptionOfInformationWhereFairValueDisclosuresNotRequired | text | Description of fact that fair value information has not been disclosed because fair value of instruments cannot be measured reliably | The description of the fact that fair value information has not been disclosed because the fair value of instruments cannot be measured reliably. | disclosure: IFRS 7 30 a – Expiry date 2021-01-01 |
| ifrs-full | DescriptionOfInitialApplicationOfStandardsOrInterpretations | text block | Disclosure of initial application of standards or interpretations [text block] | The disclosure of the initial application of an IFRS. [Refer: IFRSs [member]] | disclosure: IAS 8 28 |
| ifrs-full | DescriptionOfInputsToOptionPricingModelShareOptionsGranted | text | Description of inputs to option pricing model, share options granted | The description of inputs to the option pricing model for share options granted. [Refer: Option pricing model [member]] | disclosure: IFRS 2 47 a i |
| ifrs-full | DescriptionOfInputsUsedInFairValueMeasurementAssets | text | Description of inputs used in fair value measurement, assets | The description of inputs used in the fair value measurement of assets. Inputs are the assumptions that market participants would use when pricing the asset, including assumptions about risk such as the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model) and the risk inherent in the inputs to the valuation technique. | disclosure: IFRS 13 93 d |
| ifrs-full | DescriptionOfInputsUsedInFairValueMeasurementEntitysOwnEquityInstruments | text | Description of inputs used in fair value measurement, entity’s own equity instruments | The description of inputs used in the fair value measurement of the entity’s own equity instruments. Inputs are the assumptions that market participants would use when pricing the entity’s own equity instrument, including assumptions about risk such as the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model) and the risk inherent in the inputs to the valuation technique. | disclosure: IFRS 13 93 d |
| ifrs-full | DescriptionOfInputsUsedInFairValueMeasurementLiabilities | text | Description of inputs used in fair value measurement, liabilities | The description of inputs used in the fair value measurement of liabilities. Inputs are the assumptions that market participants would use when pricing the liability, including assumptions about risk such as the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model) and the risk inherent in the inputs to the valuation technique. | disclosure: IFRS 13 93 d |
| ifrs-full | DescriptionOfIntentionsToProvideSupportToStructuredEntity | text | Description of intentions to provide support to structured entity | The description of the entity’s current intentions to provide financial or other support to a structured entity, including intentions to assist the structured entity in obtaining financial support. | disclosure: IFRS 12 17, disclosure: IFRS 12 31 |
| ifrs-full | DescriptionOfInternalCreditRatingsProcess | text | Description of internal credit ratings process | The description of the entity’s process for internal credit ratings. [Refer: Internal credit grades [member]] | example: IFRS 7 IG25 a – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01 |
| ifrs-full | DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsAssets | text | Description of internal reporting procedures for discussing and assessing fair value measurements, assets | The description of the internal reporting procedures in place (for example, whether and, if so, how, pricing, risk management or audit committees discuss and assess the fair value measurements) for the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for assets. | example: IFRS 13 IE65 a iii, example: IFRS 13 93 g |
| ifrs-full | DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsEntitysOwnEquityInstruments | text | Description of internal reporting procedures for discussing and assessing fair value measurements, entity’s own equity instruments | The description of the internal reporting procedures in place (for example, whether and, if so, how, pricing, risk management or audit committees discuss and assess the fair value measurements) for the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]] | example: IFRS 13 IE65 a iii, example: IFRS 13 93 g |
| ifrs-full | DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsLiabilities | text | Description of internal reporting procedures for discussing and assessing fair value measurements, liabilities | The description of the internal reporting procedures in place (for example, whether and, if so, how, pricing, risk management or audit committees discuss and assess the fair value measurements) for the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for liabilities. | example: IFRS 13 IE65 a iii, example: IFRS 13 93 g |
| ifrs-full | DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementAssets | text | Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, assets | The description of the interrelationships between unobservable inputs and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement of assets. [Refer: Disclosure of significant unobservable inputs used in fair value measurement of assets [text block]] | disclosure: IFRS 13 93 h i |
| ifrs-full | DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementEntitysOwnEquityInstruments | text | Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, entity’s own equity instruments | The description of the interrelationships between unobservable inputs and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement of the entity’s own equity instruments. [Refer: Disclosure of significant unobservable inputs used in fair value measurement of equity [text block]] | disclosure: IFRS 13 93 h i |
| ifrs-full | DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementLiabilities | text | Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, liabilities | The description of the interrelationships between unobservable inputs and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement of liabilities. [Refer: Disclosure of significant unobservable inputs used in fair value measurement of liabilities [text block]] | disclosure: IFRS 13 93 h i |
| ifrs-full | DescriptionOfInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModel | text | Description of investment property, at cost or in accordance with IFRS 16 within fair value model | The description of investment property measured at cost or in accordance with IFRS 16 within the fair value model, because the entity cannot measure the fair value reliably. [Refer: Investment property] | disclosure: IAS 40 78 a |
| ifrs-full | DescriptionOfInvestmentPropertyWhereFairValueInformationIsUnreliableCostModel | text | Description of investment property where fair value information is unreliable, cost model | The description of investment property accounted for using the cost model for which the entity cannot measure the fair value reliably. [Refer: Investment property] | disclosure: IAS 40 79 e i |
| ifrs-full | DescriptionOfInvestmentsInEquityDesignatedAsMeasuredAtFairThroughOtherComprehensiveIncome | text | Description of investments in equity instruments designated at fair value through other comprehensive income | The description of the investments in equity instruments that have been designated at fair value through other comprehensive income. [Refer: Other comprehensive income] | disclosure: IFRS 7 11A a |
| ifrs-full | DescriptionOfJudgementsAndChangesInJudgementsThatSignificantlyAffectDeterminationOfAmountAndTimingOfRevenueFromContractsWithCustomers | text | Description of judgements, and changes in judgements, that significantly affect determination of amount and timing of revenue from contracts with customers | The description of the judgements, and changes in the judgements, that significantly affect the determination of the amount and timing of revenue from contracts with customers. [Refer: Revenue from contracts with customers] | disclosure: IFRS 15 123 |
| ifrs-full | DescriptionOfJudgementsMadeByManagementInApplyingAggregationCriteriaForOperatingSegments | text | Description of judgements made by management in applying aggregation criteria for operating segments | The description of judgements made by the management in applying the aggregation criteria for operating segments. [Refer: Operating segments [member]] | disclosure: IFRS 8 22 aa |
| ifrs-full | DescriptionOfJudgementsMadeInDeterminingAmountOfCostsToObtainOrFulfilContractsWithCustomers | text | Description of judgements made in determining amount of costs to obtain or fulfil contracts with customers | The description of the judgements made in determining the amount of the costs to obtain or fulfil contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers] | disclosure: IFRS 15 127 a |
| ifrs-full | DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate | text | Description of justification for using growth rate that exceeds long-term average growth rate | The description of the justification for using any growth rate to extrapolate cash flow projections that exceeds the long-term average growth rate for the products, industries or country (countries) in which the entity operates, or for the market to which a cash-generating unit (group of units) is dedicated. [Refer: Cash-generating units [member]] | disclosure: IAS 36 134 d iv |
| ifrs-full | DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections | text | Description of key assumptions on which management has based cash flow projections | The description of key assumptions on which management has based its cash flow projections for the period covered by the most recent budgets/forecasts for a cash-generating unit (group of units). Key assumptions are those to which the unit’s (group of units’) recoverable amount is most sensitive. [Refer: Cash-generating units [member]] | disclosure: IAS 36 134 d i, disclosure: IAS 36 135 c |
| ifrs-full | DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal | text | Description of key assumptions on which management has based determination of fair value less costs of disposal | The description of key assumptions on which management has based its determination of fair value less costs of disposal for a cash-generating unit (group of units). Key assumptions are those to which the unit’s (group of units’) recoverable amount is most sensitive. [Refer: Cash-generating units [member]] | disclosure: IAS 36 134 e i, disclosure: IAS 36 130 f iii |
| ifrs-full | DescriptionOfLevelOfFairValueHierarchyWithinWhichFairValueMeasurementIsCategorised | text | Description of level of fair value hierarchy within which fair value measurement is categorised | The description of the level of the fair value hierarchy within which the fair value measurement is categorised in its entirety (without giving regard to the observability of “costs of disposal”) for a cash-generating unit (group of units’). [Refer: Cash-generating units [member]] | disclosure: IAS 36 134 e iiA, disclosure: IAS 36 130 f i |
| ifrs-full | DescriptionOfLimitationsOfMethodsUsedInPreparingSensitivityAnalysisForActuarialAssumptions | text | Description of limitations of methods used in preparing sensitivity analysis for actuarial assumptions | The description of the limitations of the methods used in preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]] | disclosure: IAS 19 145 b |
| ifrs-full | DescriptionOfLineItemInStatementOfComprehensiveIncomeInWhichGainOrLossAsResultOfRemeasuringToFairValueEquityInterestIsRecognised | text | Description of line item of statement of comprehensive income in which gain or loss as result of remeasuring to fair value equity interest is recognised | The description of the line item of the statement of comprehensive income in which the gain or loss is recognised as a result of remeasuring to fair value the equity interest in the acquiree held by the acquirer before the business combination. [Refer: Business combinations [member]] | disclosure: IFRS 3 B64 p ii |
| ifrs-full | DescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesReclassificationAdjustments | text | Description of line item in statement of comprehensive income that includes reclassification adjustments | The description of the line item in the statement of comprehensive income that includes the reclassification adjustments. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. | disclosure: IFRS 7 24C b v |
| ifrs-full | DescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesRecognisedHedgeIneffectiveness | text | Description of line item in statement of comprehensive income that includes recognised hedge ineffectiveness | The description of the line item in the statement of comprehensive income that includes the recognised hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness] | disclosure: IFRS 7 24C a ii, disclosure: IFRS 7 24C b iii |
| ifrs-full | DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgedItem | text | Description of line item in statement of financial position that includes hedged item | The description of the line item in the statement of financial position that includes the hedged item. [Refer: Hedged items [member]] | disclosure: IFRS 7 24B a iii |
| ifrs-full | DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgingInstrument | text | Description of line item in statement of financial position that includes hedging instrument | The description of the line item in the statement of financial position that includes the hedging instrument. [Refer: Hedging instruments [member]] | disclosure: IFRS 7 24A b |
| ifrs-full | DescriptionOfLineItemsForAcquisitionRelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination | text | Description of line items in statement of comprehensive income for amounts of acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination | The description of line items in the statement of comprehensive income for amounts of acquisition-related costs recognised as expense for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations. [Refer: Business combinations [member]; Acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination] | disclosure: IFRS 3 B64 m |
| ifrs-full | DescriptionOfLineItemsInFinancialStatementsForAmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination | text | Description of line items in financial statements for amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination | The description of the line items in the financial statements where amounts recognised for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations are included. [Refer: Business combinations [member]; Amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination] | disclosure: IFRS 3 B64 l iii |
| ifrs-full | DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementAssets | text | Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, assets | The description of the line item(s) in other comprehensive income in which the gains (losses) during the period for assets measured at fair value are recognised. [Refer: At fair value [member]; Other comprehensive income] | disclosure: IFRS 13 93 e ii |
| ifrs-full | DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstruments | text | Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, entity’s own equity instruments | The description of the line item(s) in other comprehensive income in which the gains (losses) during the period for the entity’s own equity instruments measured at fair value are recognised. [Refer: At fair value [member]; Entity’s own equity instruments [member]; Other comprehensive income] | disclosure: IFRS 13 93 e ii |
| ifrs-full | DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementLiabilities | text | Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, liabilities | The description of the line item(s) in other comprehensive income in which the gains (losses) during the period for liabilities measured at fair value are recognised. [Refer: At fair value [member]; Other comprehensive income] | disclosure: IFRS 13 93 e ii |
| ifrs-full | DescriptionOfLineItemsInProfitOrLossInWhichGainLossOnCessationOfConsolidationOfSubsidiariesIsRecognised | text | Description of line item(s) in profit or loss in which gain (loss) on cessation of consolidation of subsidiaries is recognised | The description of line item(s) in profit or loss in which gain (loss) on cessation of consolidation of subsidiaries due to change of investment entity status is recognised. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]] | disclosure: IFRS 12 9B c |
| ifrs-full | DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementAssets | text | Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, assets | The description of the line item(s) in profit or loss in which the gains (losses) during the period for assets measured at fair value are recognised. [Refer: At fair value [member]] | disclosure: IFRS 13 93 e i |
| ifrs-full | DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstruments | text | Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, entity’s own equity instruments | The description of the line item(s) in profit or loss in which the gains (losses) during the period for the entity’s own equity instruments measured at fair value are recognised. [Refer: Entity’s own equity instruments [member]] | disclosure: IFRS 13 93 e i |
| ifrs-full | DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementLiabilities | text | Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, liabilities | The description of the line item(s) in profit or loss in which the gains (losses) during the period for liabilities measured at fair value are recognised. [Refer: At fair value [member]] | disclosure: IFRS 13 93 e i |
| ifrs-full | DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForAssetsHeldAtEndOfPeriodAreRecognisedFairValueMeasurement | text | Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for assets held at end of period are recognised, fair value measurement | The description of the line item(s) in profit or loss in which gains (losses) for the period recognised in profit or loss are reported for assets measured at fair value that are attributable to the change in unrealised gains (losses) relating to those assets held at the end of the reporting period. [Refer: At fair value [member]] | disclosure: IFRS 13 93 f |
| ifrs-full | DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForEntitysOwnEquityInstrumentsHeldAtEndOfPeriodAreRecognisedFairValueMeasurement | text | Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for entity’s own equity instruments held at end of period are recognised, fair value measurement | The description of the line item(s) in profit or loss in which gains (losses) for the period recognised in profit or loss are reported for the entity’s own equity instruments measured at fair value that are attributable to the change in unrealised gains or losses relating to those instruments held at the end of the reporting period. [Refer: At fair value [member]; Entity’s own equity instruments [member]] | disclosure: IFRS 13 93 f |
| ifrs-full | DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForLiabilitiesHeldAtEndOfPeriodAreRecognisedFairValueMeasurement | text | Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for liabilities held at end of period are recognised, fair value measurement | The description of the line item(s) in profit or loss in which gains (losses) for the period recognised in profit or loss are reported for liabilities measured at fair value that are attributable to the change in unrealised gains (losses) relating to those liabilities held at the end of the reporting period. [Refer: At fair value [member]] | disclosure: IFRS 13 93 f |
| ifrs-full | DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreIncluded | text | Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are included | The description of line item(s) of the statement of comprehensive income in which impairment losses recognised in profit or loss are included. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss] | disclosure: IAS 36 126 a |
| ifrs-full | DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreReversed | text | Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are reversed | The description of line item(s) of the statement of comprehensive income in which impairment losses recognised in profit or loss are reversed. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss] | disclosure: IAS 36 126 b |
| ifrs-full | DescriptionOfLineItemsInStatementOfFinancialPositionInWhichAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAreRecognised | text | Description of line items in statement of financial position in which assets and liabilities recognised in relation to structured entities are recognised | The description of the line items in the statement of financial position in which assets and liabilities in relation to structured entities are recognised. | disclosure: IFRS 12 29 b |
| ifrs-full | DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeLeaseLiabilities | text | Description of line items in statement of financial position which include lease liabilities | The description of the line items in the statement of financial position that include the lease liabilities. [Refer: Lease liabilities] | disclosure: IFRS 16 47 b |
| ifrs-full | DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeRightofuseAssets | text | Description of line items in statement of financial position which include right-of-use assets | The description of the line items in the statement of financial position that include the right-of-use assets. [Refer: Right-of-use assets] | disclosure: IFRS 16 47 a ii |
| ifrs-full | DescriptionOfLinkBetweenReimbursementRightAndRelatedObligation | text | Description of link between reimbursement right and related obligation | The description of the link between a reimbursement right and the related obligation. [Refer: Reimbursement rights, at fair value] | disclosure: IAS 19 140 b |
| ifrs-full | DescriptionOfMajorAssumptionsMadeConcerningFutureEventsContingentLiabilitiesInBusinessCombination | text | Description of major assumptions made concerning future events, contingent liabilities in business combination | The description of the major assumptions made concerning future events that may affect the amount required to settle a contingent liability recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]] | disclosure: IFRS 3 B67 c, disclosure: IFRS 3 B64 j |
| ifrs-full | DescriptionOfMajorAssumptionsMadeConcerningFutureEventsOtherProvisions | text | Description of major assumptions made concerning future events, other provisions | The description of the major assumptions made concerning future events that may affect the amount required to settle a provision. [Refer: Other provisions] | disclosure: IAS 37 85 b |
| ifrs-full | DescriptionOfManagementsApproachToDeterminingValuesAssignedToKeyAssumptions | text | Description of management’s approach to determining values assigned to key assumptions | The description of management’s approach to determining the value (or values) assigned to key assumptions, whether those value(s) reflect past experience or, if appropriate, are consistent with external sources of information and, if not, how and why they differ from past experience or external sources of information. Key assumptions are those to which the unit’s (group of units’) recoverable amount is most sensitive. | disclosure: IAS 36 134 d ii, disclosure: IAS 36 135 d, disclosure: IAS 36 134 e ii |
| ifrs-full | DescriptionOfManagingLiquidityRisk | text block | Disclosure of how entity manages liquidity risk [text block] | The disclosure of how the entity manages its liquidity risk. [Refer: Liquidity risk [member]] | disclosure: IFRS 7 39 c |
| ifrs-full | DescriptionOfMaterialReconcilingItems | text | Description of material reconciling items | The description of all material reconciling items. [Refer: Material reconciling items [member]] | disclosure: IFRS 8 28 |
| ifrs-full | DescriptionOfMaximumTermOfOptionsGrantedForSharebasedPaymentArrangement | text | Description of maximum term of options granted for share-based payment arrangement | The description of the maximum term of options granted for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Share-based payment arrangements [member]] | disclosure: IFRS 2 45 a |
| ifrs-full | DescriptionOfMeasurementBasisForNoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate | text | Description of measurement basis for non-controlling interest in acquiree recognised at acquisition date | The description of the measurement basis for a non-controlling interest in an acquiree recognised at the acquisition date for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: Business combinations [member]; Non-controlling interest in acquiree recognised at acquisition date] | disclosure: IFRS 3 B64 o i |
| ifrs-full | DescriptionOfMeasurementDifferencesForFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements | text | Description of measurement differences for financial assets subject to offsetting, enforceable master netting arrangements or similar agreements | The description of any measurement differences for financial assets that are offset or that are subject to an enforceable master netting arrangement or similar agreement. [Refer: Financial assets] | disclosure: IFRS 7 B42 |
| ifrs-full | DescriptionOfMeasurementDifferencesForFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements | text | Description of measurement differences for financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements | The description of any measurement differences for financial liabilities that are offset or that are subject to an enforceable master netting arrangement or similar agreement. [Refer: Financial liabilities] | disclosure: IFRS 7 B42 |
| ifrs-full | DescriptionOfMethodOfSettlementForSharebasedPaymentArrangement | text | Description of method of settlement for share-based payment arrangement | The description of the method of settlement (for example, whether in cash or equity) for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Share-based payment arrangements [member]] | disclosure: IFRS 2 45 a |
| ifrs-full | DescriptionOfMethodologyUsedToDetermineWhetherPresentingEffectsOfChangesInLiabilitysCreditRiskInOtherComprehensiveIncomeWouldCreateOrEnlargeAccountingMismatchInProfitOrLoss | text | Description of methodology or methodologies used to determine whether presenting effects of changes in liability’s credit risk in other comprehensive income would create or enlarge accounting mismatch in profit or loss | The description of the methodology or methodologies used to determine whether presenting the effects of changes in a financial liability’s credit risk in other comprehensive income would create or enlarge an accounting mismatch in profit or loss. If an entity is required to present the effects of changes in a liability’s credit risk in profit or loss, the disclosure must include a detailed description of the economic relationship described between the characteristics of the liability and the characteristics of the other financial instruments measured at fair value through profit or loss whose value was changed as a result of changes in the liability’s credit risk. [Refer: Credit risk [member]; Financial instruments, class [member]; Other comprehensive income] | disclosure: IFRS 7 11 c |
| ifrs-full | DescriptionOfMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions | text | Description of methods and assumptions used in preparing sensitivity analysis for actuarial assumptions | The description of the methods and assumptions used when preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]] | disclosure: IAS 19 145 b |
| ifrs-full | DescriptionOfMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17 | text | Description of methods and assumptions used in preparing sensitivity analysis to changes in risk exposures that arise from contracts within scope of IFRS 17 | The description of the methods and assumptions used in preparing the sensitivity analysis to changes in risk exposures that arise from contracts within the scope of IFRS 17. | disclosure: IFRS 17 128 b – Effective 2021-01-01 |
| ifrs-full | DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementAssets | text | Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, assets | The description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of assets. | example: IFRS 13 IE65 e, example: IFRS 13 93 g |
| ifrs-full | DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementEntitysOwnEquityInstruments | text | Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, entity’s own equity instruments | The description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]] | example: IFRS 13 IE65 e, example: IFRS 13 93 g |
| ifrs-full | DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementLiabilities | text | Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, liabilities | The description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of liabilities. | example: IFRS 13 IE65 e, example: IFRS 13 93 g |
| ifrs-full | DescriptionOfMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethods | text | Description of methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods | The description of the methods used to measure contracts within the scope of IFRS 17 and the processes for estimating the inputs to those methods. | disclosure: IFRS 17 117 a – Effective 2021-01-01 |
| ifrs-full | DescriptionOfMethodsUsedToMeasureFairValueOfNoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssue | text | Description of methods used to measure fair value of non-cash assets declared for distribution to owners before financial statements authorised for issue | The description of methods used to measure the fair value of non-cash assets declared to be distributed as a dividend, when the declaration date is after the end of the reporting period but before the financial statements are authorised for issue. [Refer: Non-cash assets declared for distribution to owners before financial statements authorised for issue] | disclosure: IFRIC 17 17 c |
| ifrs-full | DescriptionOfMethodsUsedToMeasureRisksThatAriseFromContractsWithinScopeOfIFRS17 | text | Description of methods used to measure risks that arise from contracts within scope of IFRS 17 | The description of the methods used to measure the risks that arise from contracts within the scope of IFRS 17. | disclosure: IFRS 17 124 b – Effective 2021-01-01 |
| ifrs-full | DescriptionOfMethodsUsedToRecogniseRevenueFromContractsWithCustomers | text | Description of methods used to recognise revenue from contracts with customers | The description of the methods used to recognise revenue from contracts with customers. [Refer: Revenue from contracts with customers] | disclosure: IFRS 15 124 a |
| ifrs-full | DescriptionOfMethodToRecogniseInsuranceAcquisitionCashFlowsWhenUsingPremiumAllocationApproach | text | Description of method to recognise insurance acquisition cash flows when using premium allocation approach | The description of the method chosen by an entity that uses the premium allocation approach to recognise insurance acquisition cash flows applying paragraph 59(a) of IFRS 17. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts. [Refer: Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)] | disclosure: IFRS 17 97 c – Effective 2021-01-01 |
| ifrs-full | DescriptionOfMethodUsedAndAssumptionsMadeToIncorporateEffectsOfExpectedEarlyExerciseShareOptionsGranted | text | Description of method used and assumptions made to incorporate effects of expected early exercise, share options granted | The description of the method used and the assumptions made to incorporate the effects of exercising granted share options early. | disclosure: IFRS 2 47 a i |
| ifrs-full | DescriptionOfMethodUsedToDetermineAmortisationOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers | text | Description of method used to determine amortisation of assets recognised from costs to obtain or fulfil contracts with customers | The description of the method used to determine the amortisation of the assets recognised from the costs to obtain or fulfil contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers] | disclosure: IFRS 15 127 b |
| ifrs-full | DescriptionOfNatureAmountAndCorrectionOfAccountingErrorsInPriorPeriodsEstimate | text block | Description of nature of accounting errors in prior periods [text block] | The description of the nature of accounting errors in prior periods. | disclosure: IAS 8 49 a |
| ifrs-full | DescriptionOfNatureAndAmountOfAnyMeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration | text | Description of nature of any measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration | The description of the nature of the measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration for which initial accounting for a business combination is incomplete. [Refer: Non-controlling interests; Measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration; Business combinations [member]] | disclosure: IFRS 3 B67 a iii |
| ifrs-full | DescriptionOfNatureAndAmountOfChangeInAccountingEstimate | text block | Description of nature of change in accounting estimate [text block] | The description of the nature of changes in accounting estimates that have effects in the current period or are expected to have effects in future periods. | disclosure: IAS 8 39 |
| ifrs-full | DescriptionOfNatureAndAmountOfChangeInEstimateDuringFinalInterimPeriod | text | Description of nature and amount of change in estimate during final interim period | The description of the nature and amount of change in an estimate of an amount reported in an interim period that is changed significantly during the final interim period of the financial year. | disclosure: IAS 34 26 |
| ifrs-full | DescriptionOfNatureAndCarryingAmountOfAssetsObtained | text | Description of nature of assets obtained by taking possession of collateral or calling on other credit enhancements | The description of the nature of financial or non-financial assets obtained by the entity taking possession of the collateral it holds as security or calling on other credit enhancements (for example, guarantees). [Refer: Guarantees [member]; Assets obtained by taking possession of collateral or calling on other credit enhancements; Financial assets] | disclosure: IFRS 7 38 a |
| ifrs-full | DescriptionOfNatureAndEffectOfAnyAsymmetricalAllocationsToReportableSegments | text | Description of nature and effect of any asymmetrical allocations to reportable segments | The description of the nature and effect of any asymmetrical allocations to reportable segments. For example, an entity might allocate depreciation expense to a segment without allocating the related depreciable assets to that segment. [Refer: Reportable segments [member]] | disclosure: IFRS 8 27 f |
| ifrs-full | DescriptionOfNatureAndExtentOfGovernmentGrantsForAgriculturalActivityRecognisedInFinancialStatements | text | Description of nature and extent of government grants for agricultural activity recognised in financial statements | The description of the nature and extent of government grants for agricultural activity recognised in the financial statements. [Refer: Government [member]; Government grants] | disclosure: IAS 41 57 a |
| ifrs-full | DescriptionOfNatureAndExtentOfGovernmentGrantsRecognisedInFinancialStatements | text | Description of nature and extent of government grants recognised in financial statements | The description of the nature and extent of government grants recognised in the financial statements. [Refer: Government grants] | disclosure: IAS 20 39 b |
| ifrs-full | DescriptionOfNatureAndExtentOfRateregulatedActivity | text | Description of nature and extent of rate-regulated activity | The description of the nature and extent of the rate-regulated activity. [Refer: Rate-regulated activities [member]] | disclosure: IFRS 14 30 a |
| ifrs-full | DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParent | text | Description of nature and extent of significant restrictions on transfer of funds to entity | The description of the nature and extent of any significant restrictions (for example, resulting from borrowing arrangements or regulatory requirements) on the ability of other entities to transfer funds to the reporting entity in the form of cash dividends or to repay loans or advances. | disclosure: IFRS 12 22 a, disclosure: IFRS 12 19D a |
| ifrs-full | DescriptionOfNatureAndExtentToWhichProtectiveRightsOfNoncontrollingInterestsCanSignificantlyRestrictEntitysAbilityToAccessOrUseAssetsAndSettleLiabilitiesOfGroup | text | Description of nature and extent to which protective rights of non-controlling interests can significantly restrict entity’s ability to access or use assets and settle liabilities of group | The description of the nature and extent to which protective rights of non-controlling interests can significantly restrict the entity’s ability to access or use the assets and settle the liabilities of the group (such as when a parent is obliged to settle the liabilities of a subsidiary before settling its own liabilities, or when approval of non-controlling interests is required either to access the assets or to settle the liabilities of a subsidiary). Protective rights are rights designed to protect the interest of the party holding those rights without giving that party power over the entity to which those rights relate. [Refer: Non-controlling interests; Subsidiaries [member]] | disclosure: IFRS 12 13 b |
| ifrs-full | DescriptionOfNatureAndFinancialEffectOfBusinessCombinationsAfterReportingPeriodBeforeStatementsAuthorisedForIssue | text | Description of nature and financial effect of business combinations after reporting period before statements authorised for issue | The description of the nature and financial effect of business combinations after the end of the reporting period but before the financial statements are authorised for issue. [Refer: Business combinations [member]] | disclosure: IFRS 3 59 b |
| ifrs-full | DescriptionOfNatureAndFinancialEffectOfBusinessCombinationsDuringPeriod | text | Description of nature and financial effect of business combinations during period | The description of the nature and financial effect of business combinations during the current reporting period. [Refer: Business combinations [member]] | disclosure: IFRS 3 59 a |
| ifrs-full | DescriptionOfNatureAndPurposeOfReservesWithinEquity | text | Description of nature and purpose of reserves within equity | The description of the nature and purpose of reserves within equity. [Refer: Other reserves] | disclosure: IAS 1 79 b |
| ifrs-full | DescriptionOfNatureOfActivitiesOfBiologicalAssets | text | Description of nature of activities of biological assets | The description of the nature of activities involving biological assets. [Refer: Biological assets] | disclosure: IAS 41 46 a |
| ifrs-full | DescriptionOfNatureOfAssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear | text | Description of nature of assets with significant risk of material adjustments within next financial year | The description of the nature of assets that are subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those assets within the next financial year. | disclosure: IAS 1 125 a |
| ifrs-full | DescriptionOfNatureOfBenefitsProvidedByPlan | text | Description of nature of benefits provided by plan | The description of the nature of the benefits provided by a defined benefit plan (for example, final salary defined benefit plan or contribution-based plan with guarantee). [Refer: Defined benefit plans [member]] | disclosure: IAS 19 139 a i |
| ifrs-full | DescriptionOfNatureOfChangeInAccountingPolicy | text | Description of nature of change in accounting policy | The description of the nature of a change in accounting policy related to an initial application of an IFRS. [Refer: IFRSs [member]] | disclosure: IAS 8 28 c |
| ifrs-full | DescriptionOfNatureOfChangesFromPriorPeriodsInMeasurementMethodsUsedToDetermineReportedSegmentProfitOrLossAndEffectOfThoseChangesOnMeasureOfSegmentProfitOrLoss | text | Description of nature of changes from prior periods in measurement methods used to determine reported segment profit or loss and effect of those changes on measure of segment profit or loss | The description of the nature of the changes from prior periods in the measurement methods used to determine reported segment profit or loss and the effect, if any, of those changes on the measure of segment profit (loss). [Refer: Reportable segments [member]] | disclosure: IFRS 8 27 e |
| ifrs-full | DescriptionOfNatureOfClassOfAssetsMeasuredAtFairValue | text | Description of nature of class of assets measured at fair value | The description of the nature of the class of assets being measured at fair value, including the characteristics of the items being measured, that are taken into account when determining the relevant inputs. [Refer: At fair value [member]] | example: IFRS 13 IE64 a, example: IFRS 13 92 |
| ifrs-full | DescriptionOfNatureOfClassOfEntitysOwnEquityInstrumentsMeasuredAtFairValue | text | Description of nature of class of entity’s own equity instruments measured at fair value | The description of the nature of the class of the entity’s own equity instruments being measured at fair value, including the characteristics of the items being measured, that are taken into account when determining the relevant inputs. [Refer: At fair value [member]; Entity’s own equity instruments [member]] | example: IFRS 13 IE64 a, example: IFRS 13 92 |
| ifrs-full | DescriptionOfNatureOfClassOfLiabilitiesMeasuredAtFairValue | text | Description of nature of class of liabilities measured at fair value | The description of the nature of the class of liabilities being measured at fair value, including the characteristics of the items being measured, that are taken into account when determining the relevant inputs. [Refer: At fair value [member]] | example: IFRS 13 IE64 a, example: IFRS 13 92 |
| ifrs-full | DescriptionOfNatureOfContingentAssets | text | Description of nature of contingent assets | The description of the nature of possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the entity’s control. | disclosure: IAS 37 89 |
| ifrs-full | DescriptionOfNatureOfCounterparty | text | Description of nature of counterparty | The description of the nature of the party to a transaction other than the entity. | example: IFRS 7 IG23 b – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01 |
| ifrs-full | DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsAssetsAndEntitysAssets | text | Description of nature of differences between measurements of reportable segments’ assets and entity’s assets | The description of the nature of the differences between measurements of the reportable segments’ assets and the entity’s assets. Those differences could include accounting policies and policies for allocation of jointly used assets that are necessary for an understanding of the reported segment information. [Refer: Reportable segments [member]] | disclosure: IFRS 8 27 c |
| ifrs-full | DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsLiabilitiesAndEntitysLiabilities | text | Description of nature of differences between measurements of reportable segments’ liabilities and entity’s liabilities | The description of the nature of the differences between measurements of the reportable segments’ liabilities and the entity’s liabilities. Those differences could include accounting policies and policies for the allocation of jointly utilised liabilities that are necessary for an understanding of the reported segment information. [Refer: Reportable segments [member]] | disclosure: IFRS 8 27 d |
| ifrs-full | DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsProfitsOrLossesAndEntitysProfitOrLossBeforeIncomeTaxExpenseOrIncomeAndDiscontinuedOperations | text | Description of nature of differences between measurements of reportable segments’ profits or losses and entity’s profit or loss before income tax expense or income and discontinued operations | The description of the nature of the differences between measurements of the reportable segments’ profits or losses and the entity’s profit or loss before income tax expense or income and discontinued operations. Those differences could include accounting policies and policies for the allocation of centrally incurred costs that are necessary for an understanding of the reported segment information. [Refer: Discontinued operations [member]; Reportable segments [member]] | disclosure: IFRS 8 27 b |
| ifrs-full | DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities | text | Description of nature of entity’s operations and principal activities | The description of the nature of the entity’s operations and principal activities. | disclosure: IAS 1 138 b |
| ifrs-full | DescriptionOfNatureOfEntitysRelationshipWithAssociate | text | Description of nature of entity’s relationship with associate | The description of the nature of the entity’s relationship with an associate (for example, describing the nature of the activities of the associate and whether they are strategic to the entity’s activities). [Refer: Associates [member]] | disclosure: IFRS 12 21 a ii |
| ifrs-full | DescriptionOfNatureOfEntitysRelationshipWithJointOperation | text | Description of nature of entity’s relationship with joint operation | The description of the nature of the entity’s relationship with a joint operation (for example, describing the nature of the activities of the joint operation and whether they are strategic to the entity’s activities). [Refer: Joint operations [member]] | disclosure: IFRS 12 21 a ii |
| ifrs-full | DescriptionOfNatureOfEntitysRelationshipWithJointVenture | text | Description of nature of entity’s relationship with joint venture | The description of the nature of the entity’s relationship with a joint venture (for example, describing the nature of the activities of the joint venture and whether they are strategic to the entity’s activities). [Refer: Joint ventures [member]] | disclosure: IFRS 12 21 a ii |
| ifrs-full | DescriptionOfNatureOfFinancialStatements | text | Description of nature of financial statements | The description of the nature of financial statements (for example, whether the financial statements are of an individual entity or a group of entities). | disclosure: IAS 1 51 b, disclosure: IAS 27 16 a, disclosure: IAS 27 17 a |
| ifrs-full | DescriptionOfNatureOfGoodsOrServicesThatEntityHasPromisedToTransfer | text | Description of nature of goods or services that entity has promised to transfer | The description of the nature of the goods or services that the entity has promised to transfer to customers. | disclosure: IFRS 15 119 c |
| ifrs-full | DescriptionOfNatureOfImpendingChangeInAccountingPolicy | text | Description of nature of impending change in accounting policy | The description of the nature of the impending change or changes in accounting policy due to a new IFRS that has been issued but is not yet effective. | example: IAS 8 31 b |
| ifrs-full | DescriptionOfNatureOfIndividualAsset | text | Description of nature of individual asset | The description of the nature of an individual asset for which material impairment loss is recognised or reversed during the period. [Refer: Impairment loss] | disclosure: IAS 36 130 c i |
| ifrs-full | DescriptionOfNatureOfInterestInFunds | text | Description of nature of interest in funds | The description of the nature of the entity’s interest in decommissioning, restoration and environmental rehabilitation funds. | disclosure: IFRIC 5 11 |
| ifrs-full | DescriptionOfNatureOfLiabilitiesConnectedWithInsuranceThatAreNotLiabilitiesArisingFromContractsWithinScopeOfIFRS4 | text | Description of nature of liabilities connected with insurance that are not liabilities arising from contracts within scope of IFRS 4 | The description of the nature of the liabilities connected with insurance that are not liabilities arising from contracts within the scope of IFRS 4. | disclosure: IFRS 4 39C a – Expiry date 2021-01-01 |
| ifrs-full | DescriptionOfNatureOfLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear | text | Description of nature of liabilities with significant risk of material adjustments within next financial year | The description of the nature of liabilities that are subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those liabilities within the next financial year. | disclosure: IAS 1 125 a |
| ifrs-full | DescriptionOfNatureOfMainAdjustmentsThatWouldMakeHistoricalSummariesOrComparativeInformationPresentedInAccordanceWithPreviousGAAPComplyWithIFRSs | text | Description of nature of main adjustments that would make historical summaries or comparative information presented in accordance with previous GAAP comply with IFRSs | The description of the nature of main adjustments that would make historical summaries or comparative information presented in accordance with previous GAAP comply with IFRSs. [Refer: Previous GAAP [member]; IFRSs [member]] | disclosure: IFRS 1 22 b |
| ifrs-full | DescriptionOfNatureOfNecessaryAdjustmentToProvideComparativeInformation | text | Description of nature of necessary adjustments to provide comparative information | The description, when it is impracticable to reclassify comparative amounts, of the nature of the adjustments that would have been made if the amounts had been reclassified. | disclosure: IAS 1 42 b |
| ifrs-full | DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod | text | Description of nature of non-adjusting event after reporting period | The description of the nature of a non-adjusting event after the reporting period. [Refer: Non-adjusting events after reporting period [member]] | disclosure: IAS 10 21 a |
| ifrs-full | DescriptionOfNatureOfNoncashAssetsHeldForDistributionToOwnersDeclaredBeforeFinancialStatementsAuthorisedForIssue | text | Description of nature of non-cash assets held for distribution to owners declared before financial statements authorised for issue | The description of the nature of non-cash assets to be distributed as a dividend when the declaration date is after the end of the reporting period but before the financial statements are authorised for issue. | disclosure: IFRIC 17 17 a |
| ifrs-full | DescriptionOfNatureOfObligationContingentLiabilities | text | Description of nature of obligation, contingent liabilities | The description of the nature of the obligation for contingent liabilities. [Refer: Contingent liabilities [member]] | disclosure: IAS 37 86 |
| ifrs-full | DescriptionOfNatureOfObligationContingentLiabilitiesInBusinessCombination | text | Description of nature of obligation, contingent liabilities in business combination | The description of the nature of the obligation for contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]] | disclosure: IFRS 3 B67 c, disclosure: IFRS 3 B64 j, disclosure: IFRS 3 B64 j i |
| ifrs-full | DescriptionOfNatureOfObligationOtherProvisions | text | Description of nature of obligation, other provisions | The description of the nature of the obligation for other provisions. [Refer: Other provisions] | disclosure: IAS 37 85 a |
| ifrs-full | DescriptionOfNatureOfReclassificationOrChangesInPresentation | text | Description of nature of reclassifications or changes in presentation | The description of the nature of reclassifications or changes in presentation. | disclosure: IAS 1 41 a |
| ifrs-full | DescriptionOfNatureOfRegulatoryRatesettingProcess | text | Description of nature of regulatory rate-setting process | The description of the nature of the regulatory rate-setting process. | disclosure: IFRS 14 30 a |
| ifrs-full | DescriptionOfNatureOfRelatedPartyRelationship | text | Description of nature of related party relationship | The description of the nature of the related party relationships. [Refer: Related parties [member]] | disclosure: IAS 24 18 |
| ifrs-full | DescriptionOfNatureOfRelationshipBetweenTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntiretyAndAssociatedLiabilities | text | Description of nature of relationship between transferred financial assets that are not derecognised in their entirety and associated liabilities | The description of the nature of the relationship between transferred financial assets that are not derecognised in their entirety and associated liabilities, including restrictions arising from the transfer on the reporting entity’s use of the transferred assets. [Refer: Transferred financial assets that are not derecognised in their entirety [member]; Financial assets] | disclosure: IFRS 7 42D c |
| ifrs-full | DescriptionOfNatureOfRelationshipWithSubsidiaryWhereParentHasDirectlyOrIndirectlyLessThanHalfOfVotingPower | text | Description of significant judgements and assumptions made in determining that entity controls another entity even though it holds less than half of voting rights | The description of significant judgements and assumptions made when the entity determines that it controls another entity even though it holds less than half of voting rights. | example: IFRS 12 9 b |
| ifrs-full | DescriptionOfNatureOfRisksBeingHedged | text | Description of nature of risks being hedged | The description of the nature of risks being hedged. | disclosure: IFRS 7 22 c – Expiry date 2021-01-01 |
| ifrs-full | DescriptionOfNatureOfVoluntaryChangeInAccountingPolicy | text | Description of nature of voluntary change in accounting policy | The description of the nature of a voluntary change in accounting policy. | disclosure: IAS 8 29 a |
| ifrs-full | DescriptionOfNoncurrentAssetOrDisposalGroupHeldForSaleWhichWereSoldOrReclassified | text | Description of non-current asset or disposal group held for sale which were sold or reclassified | The description of non-current assets or disposal groups that have been either classified as held for sale or sold. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]] | disclosure: IFRS 5 41 a |
| ifrs-full | DescriptionOfNonfinancialMeasuresOrEstimatesOfBiologicalAssets | text | Description of non-financial measures or estimates of physical quantities of biological assets and output of agricultural produce | The description of non-financial measures, or estimates, of the physical quantities of biological assets, and the output of agricultural produce. [Refer: Biological assets] | disclosure: IAS 41 46 b |
| ifrs-full | DescriptionOfObjectivesPoliciesAndProcessesForManagingRisk | text | Description of objectives, policies and processes for managing risk | The description of objectives, policies and processes for managing the risks that arise from financial instruments. [Refer: Financial instruments, class [member]] | disclosure: IFRS 7 33 b |
| ifrs-full | DescriptionOfObjectivesPoliciesAndProcessesForManagingRisksArisingFromInsuranceContractsAndMethodsUsedToManageThoseRisks | text | Description of objectives, policies and processes for managing risks arising from insurance contracts and methods used to manage those risks | The description of the entity’s objectives, policies and processes for managing the risks that arise from insurance contracts and the methods used to manage those risks. [Refer: Types of insurance contracts [member]] | disclosure: IFRS 4 39 a – Expiry date 2021-01-01 |
| ifrs-full | DescriptionOfObjectivesPoliciesAndProcessesForManagingRisksThatAriseFromContractsWithinScopeOfIFRS17 | text | Description of objectives, policies and processes for managing risks that arise from contracts within scope of IFRS 17 | The description of the entity’s objectives, policies and processes for managing the risks that arise from contracts within the scope of IFRS 17. | disclosure: IFRS 17 124 b – Effective 2021-01-01 |
| ifrs-full | DescriptionOfObligationsForReturnsRefundsAndOtherSimilarObligations | text | Description of obligations for returns, refunds and other similar obligations | The description of obligations for returns, refunds and other similar obligations in contracts with customers. | disclosure: IFRS 15 119 d |
| ifrs-full | DescriptionOfOptionLifeShareOptionsGranted | X.XX duration | Option life, share options granted | The option life of share options granted. | disclosure: IFRS 2 47 a i |
| ifrs-full | DescriptionOfOptionPricingModelShareOptionsGranted | text | Description of option pricing model, share options granted | The description of the option pricing model used for share options granted. [Refer: Option pricing model [member]] | disclosure: IFRS 2 47 a i |
| ifrs-full | DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements | text block | Description of other accounting policies relevant to understanding of financial statements [text block] | The description of accounting policies relevant to an understanding of financial statements, which the entity does not separately disclose. | disclosure: IAS 1 117 b |
| ifrs-full | DescriptionOfOtherEquityInterest | text | Description of rights, preferences and restrictions attaching to category of equity interest by entity without share capital | The description of the rights, preferences and restrictions that are attached to a category of equity interest by an entity without share capital. [Refer: Share capital [member]; Other equity interest] | disclosure: IAS 1 80 |
| ifrs-full | DescriptionOfOtherInformationUsedToAssessCreditQuality | text | Description of other information used to assess credit quality | The description of the information used to assess the credit quality of financial assets with credit risk that are neither past due nor impaired that the entity does not separately disclose. [Refer: Credit risk [member]] | example: IFRS 7 IG23 d – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01 |
| ifrs-full | DescriptionOfOtherInputsToOptionsPricingModelShareOptionsGranted | text | Description of other inputs to options pricing model, share options granted | The description of inputs to option pricing model for share options granted that the entity does not disclose separately. [Refer: Option pricing model [member]] | disclosure: IFRS 2 47 a i |
| ifrs-full | DescriptionOfOtherTransactionsThatAreCollectivelySignificant | text | Description of other transactions that are collectively significant | The description of transactions with government that has control, joint control or significant influence over the reporting entity and the entities under control, joint control or significant influence of that government that are collectively, but not individually, significant. | disclosure: IAS 24 26 b ii |
| ifrs-full | DescriptionOfPerformanceObligationsToArrangeForAnotherPartyToTransferGoodsOrServices | text | Description of performance obligations to arrange for another party to transfer goods or services | The description of the performance obligations to arrange for another party to transfer goods or services to customers. [Refer: Performance obligations [member]] | disclosure: IFRS 15 119 c |
| ifrs-full | DescriptionOfPeriodsWhenCashFlowsAffectProfitOrLoss | text | Description of periods when cash flows affect profit or loss | The description of periods when cash flows are expected to affect profit or loss for cash flow hedges. [Refer: Cash flow hedges [member]] | disclosure: IFRS 7 23 a – Expiry date 2021-01-01 |
| ifrs-full | DescriptionOfPeriodsWhenCashFlowsExpectedToOccur | text | Description of periods when cash flows expected to occur | The description of periods when cash flows are expected to occur for cash flow hedges. [Refer: Cash flow hedges [member]] | disclosure: IFRS 7 23 a – Expiry date 2021-01-01 |
| ifrs-full | DescriptionOfPlanAmendmentsCurtailmentsAndSettlements | text | Description of plan amendments, curtailments and settlements | The description of defined benefit plan amendments, curtailments and settlements. [Refer: Defined benefit plans [member]] | disclosure: IAS 19 139 c |
| ifrs-full | DescriptionOfPoliciesForDisposingOfAssetsNotReadilyConvertibleIntoCashOrForUsingThemInItsOperations | text block | Description of policies for disposal or for use in operation of assets obtained by taking possession of collateral or other credit enhancement [text block] | The description of the policies for disposal, or for use in operations, of assets obtained by the entity taking possession of the collateral it holds as security or calling on other credit enhancements (for example, guarantees) when the assets are not readily convertible into cash. [Refer: Guarantees [member]] | disclosure: IFRS 7 38 b |
| ifrs-full | DescriptionOfPolicyForDeterminingContributionOfDefinedBenefitPlansThatShareRisksBetweenVariousEntities | text block | Description of policy for determining contribution of defined benefit plans that share risks between entities under common control [text block] | The description of the policy for determining the contribution to be paid by the entity for defined benefit plans that share risks between entities under common control. [Refer: Defined benefit plans [member]] | disclosure: IAS 19 149 b |
| ifrs-full | DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredAssets | text | Description of policy for determining when transfers between levels are deemed to have occurred, assets | The description of the policy for determining when transfers of assets between levels of the fair value hierarchy are deemed to have occurred. The policy about the timing of recognising transfers shall be the same for transfers into the levels as for transfers out of the levels. | disclosure: IFRS 13 93 c, disclosure: IFRS 13 93 e iv, disclosure: IFRS 13 95 |
| ifrs-full | DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredEntitysOwnEquityInstruments | text | Description of policy for determining when transfers between levels are deemed to have occurred, entity’s own equity instruments | The description of the policy for determining when transfers of the entity’s own equity instruments between levels of the fair value hierarchy are deemed to have occurred. The policy about the timing of recognising transfers shall be the same for transfers into the levels as for transfers out of the levels. [Refer: Entity’s own equity instruments [member]] | disclosure: IFRS 13 93 c, disclosure: IFRS 13 93 e iv, disclosure: IFRS 13 95 |
| ifrs-full | DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredLiabilities | text | Description of policy for determining when transfers between levels are deemed to have occurred, liabilities | The description of the policy for determining when transfers of liabilities between levels of the fair value hierarchy are deemed to have occurred. The policy about the timing of recognising transfers shall be the same for transfers into the levels as for transfers out of the levels. | disclosure: IFRS 13 93 c, disclosure: IFRS 13 93 e iv, disclosure: IFRS 13 95 |
| ifrs-full | DescriptionOfPracticalExpedientsUsedWhenApplyingIFRS15Retrospectively | text | Description of practical expedients used when applying IFRS 15 retrospectively | The description of the practical expedients that have been used when applying IFRS 15 retrospectively. | disclosure: IFRS 15 C6 a |
| ifrs-full | DescriptionOfPresentationCurrency | text | Description of presentation currency | The description of the currency in which the financial statements are presented. | disclosure: IAS 1 51 d, disclosure: IAS 21 53 |
| ifrs-full | DescriptionOfPrimaryReasonsForBusinessCombination | text | Description of primary reasons for business combination | The description of the primary reasons for a business combination. [Refer: Business combinations [member]] | disclosure: IFRS 3 B64 d |
| ifrs-full | DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsAssets | text | Description of process for analysing changes in fair value measurements, assets | The description of the process for analysing changes in the fair value measurements of assets from period to period. | example: IFRS 13 IE65 c, example: IFRS 13 93 g |
| ifrs-full | DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsEntitysOwnEquityInstruments | text | Description of process for analysing changes in fair value measurements, entity’s own equity instruments | The description of the process for analysing changes in the fair value measurements of the entity’s own equity instruments from period to period. [Refer: Entity’s own equity instruments [member]] | example: IFRS 13 IE65 c, example: IFRS 13 93 g |
| ifrs-full | DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsLiabilities | text | Description of process for analysing changes in fair value measurements, liabilities | The description of the process for analysing changes in the fair value measurements of liabilities from period to period. | example: IFRS 13 IE65 c, example: IFRS 13 93 g |
| ifrs-full | DescriptionOfRatingAgenciesUsed | text | Description of rating agencies used | The description of credit rating agencies used to evaluate the credit quality of the entity’s financial assets. [Refer: Financial assets] | example: IFRS 7 IG24 b – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01 |
| ifrs-full | DescriptionOfReasonForChangeInFunctionalCurrency | text | Description of reason for change in functional currency | The description of the reason for a change in the entity’s functional currency. The functional currency is the currency of the primary economic environment in which the entity operates. | disclosure: IAS 21 54 |
| ifrs-full | DescriptionOfReasonForChangeInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysis | text | Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis | The description of reasons for changes in the methods and assumptions used in preparing a sensitivity analysis for types of market risk to which the entity is exposed. [Refer: Market risk [member]] | disclosure: IFRS 7 40 c |
| ifrs-full | DescriptionOfReasonForDisposingOfInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncome | text | Description of reason for disposing of investments in equity instruments designated at fair value through other comprehensive income | The description of the reason for disposing of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income [member]] | disclosure: IFRS 7 11B a |
| ifrs-full | DescriptionOfReasonForReassessmentWhetherInsurersActivitiesArePredominantlyConnectedWithInsurance | text | Description of reason for reassessment whether insurer’s activities are predominantly connected with insurance | The description of the reason for the reassessment whether an insurer’s activities are predominantly connected with insurance. | disclosure: IFRS 4 39C c i – Expiry date 2021-01-01 |
| ifrs-full | DescriptionOfReasonForReclassificationOrChangesInPresentation | text | Description of reason for reclassifications or changes in presentation | The description of the reason for the reclassifications or changes in presentation. | disclosure: IAS 1 41 c |
| ifrs-full | DescriptionOfReasonForUsingLongerOrShorterReportingPeriod | text | Description of reason for using longer or shorter reporting period | The description of the reason for using a longer or shorter reporting period when the entity changes the end of its reporting period and presents financial statements for a period longer or shorter than one year. | disclosure: IAS 1 36 a |
| ifrs-full | DescriptionOfReasonForUsingPresentationAlternative | text | Description of reason for using presentation alternative | The description of the reasons for making the irrevocable election to present subsequent changes in the fair value of an investment in an equity instrument that is not held for trading in other comprehensive income. [Refer: At fair value [member]; Other comprehensive income] | disclosure: IFRS 7 11A b |
| ifrs-full | DescriptionOfReasonOfDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost | text | Description of reason for derecognition of financial assets measured at amortised cost | The description of the reason for the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost] | disclosure: IFRS 7 20A |
| ifrs-full | DescriptionOfReasonsAndFactorsWhyAmountOfChangesInFairValueOfFinancialAssetsAndFinancialLiabilitiesAttributableToChangesInCreditRiskNotFaithfullyRepresent | text | Description of reasons and relevant factors why amount of changes in fair value of financial assets and financial liabilities attributable to changes in credit risk are not faithfully represented | The description of the reasons and relevant factors why the disclosure for changes in the fair value of financial assets and financial liabilities attributable to changes in credit risk does not faithfully represent those changes. [Refer: Credit risk [member]; Financial assets; Financial liabilities] | disclosure: IFRS 7 11 b |
| ifrs-full | DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementAssets | text | Description of reasons for change in valuation technique used in fair value measurement, assets | The description of the reasons for a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of assets. [Refer: Income approach [member]; Market approach [member]] | disclosure: IFRS 13 93 d |
| ifrs-full | DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstruments | text | Description of reasons for change in valuation technique used in fair value measurement, entity’s own equity instruments | The description of the reasons for a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]; Income approach [member]; Market approach [member]] | disclosure: IFRS 13 93 d |
| ifrs-full | DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementLiabilities | text | Description of reasons for change in valuation technique used in fair value measurement, liabilities | The description of the reasons for a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of liabilities. [Refer: Income approach [member]; Market approach [member]] | disclosure: IFRS 13 93 d |
| ifrs-full | DescriptionOfReasonsForChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal | text | Description of reasons for change in valuation technique used to measure fair value less costs of disposal | The description of the reasons for a change in valuation technique used to measure fair value less costs of disposal. [Refer: Valuation techniques [member]] | disclosure: IAS 36 134 e iiB, disclosure: IAS 36 130 f ii |
| ifrs-full | DescriptionOfReasonsForChangeOfInvestmentEntityStatus | text | Description of reasons for change of investment entity status | The description of the reasons for the change of investment entity status. [Refer: Disclosure of investment entities [text block]] | disclosure: IFRS 12 9B |
| ifrs-full | DescriptionOfReasonsForChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions | text | Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptions | The description of the reason for changes in the methods and assumptions used when preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]] | disclosure: IAS 19 145 c |
| ifrs-full | DescriptionOfReasonsForChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17 | text | Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis to changes in risk exposures that arise from contracts within scope of IFRS 17 | The description of the reasons for changes in the methods and assumptions used in preparing the sensitivity analysis to changes in risk exposures that arise from contracts within the scope of IFRS 17. | disclosure: IFRS 17 128 c – Effective 2021-01-01 |
| ifrs-full | DescriptionOfReasonsForChangesInMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethods | text | Description of reasons for changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods | The description of the reasons for changes in the methods used to measure contracts within the scope of IFRS 17 and the processes for estimating the inputs to those methods. | disclosure: IFRS 17 117 b – Effective 2021-01-01 |
| ifrs-full | DescriptionOfReasonsForChangingWayCashgeneratingUnitIsIdentified | text | Description of reasons for changing way cash-generating unit is identified | The description of the reasons for changing the way a cash-generating unit is identified if the aggregation of assets for identifying the cash-generating unit has changed since the previous estimate of the cash-generating unit’s recoverable amount (if any). [Refer: Cash-generating units [member]] | disclosure: IAS 36 130 d iii |
| ifrs-full | DescriptionOfReasonsForConcludingThatEntityIsInvestmentEntityIfItDoesNotHaveOneOrMoreTypicalCharacteristics | text | Description of reasons for concluding that entity is investment entity if it does not have one or more typical characteristics | The description of the reasons for concluding that the entity is an investment entity if it does not have one or more typical characteristics of an investment entity. [Refer: Disclosure of investment entities [text block]] | disclosure: IFRS 12 9A |
| ifrs-full | DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsAsMeasuredAtFairValueThroughProfitOrLossAtDateOfInitialApplicationOfIFRS17 | text | Description of reasons for designation or de-designation of financial assets as measured at fair value through profit or loss at date of initial application of IFRS 17 | The description of the reasons for any designation or de-designation of financial assets as measured at fair value through profit or loss applying paragraph 4.1.5 of IFRS 9 at the date of initial application of IFRS 17. | disclosure: IFRS 17 C33 b – Effective 2021-01-01 |
| ifrs-full | DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensation | text | Description of reasons for designation or de-designation of financial assets as measured at fair value through profit or loss when applying amendments to IFRS 9 for prepayment features with negative compensation | The description of the reasons for any designation or de-designation of financial assets as measured at fair value through profit or loss when the entity applies the amendments to IFRS 9 for prepayment features with negative compensation. [Refer: Financial assets at fair value through profit or loss] | disclosure: IFRS 9 7.2.34 d |
| ifrs-full | DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsOrFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossAtDateOfInitialApplicationOfIFRS9 | text | Description of reasons for designation or de-designation of financial assets or financial liabilities as measured at fair value through profit or loss at date of initial application of IFRS 9 | The description of the reasons for any designation or de-designation of financial assets or financial liabilities as measured at fair value through profit or loss at the date of initial application of IFRS 9. | disclosure: IFRS 7 42J b |
| ifrs-full | DescriptionOfReasonsForDesignationOrDedesignationOfFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensation | text | Description of reasons for designation or de-designation of financial liabilities as measured at fair value through profit or loss when applying amendments to IFRS 9 for prepayment features with negative compensation | The description of the reasons for any designation or de-designation of financial liabilities as measured at fair value through profit or loss when the entity applies the amendments to IFRS 9 for prepayment features with negative compensation. [Refer: Financial liabilities at fair value through profit or loss] | disclosure: IFRS 9 7.2.34 d |
| ifrs-full | DescriptionOfReasonsForFairValueMeasurementAssets | text | Description of reasons for fair value measurement, assets | The description of the reasons for the fair value measurement of assets. | disclosure: IFRS 13 93 a |
| ifrs-full | DescriptionOfReasonsForFairValueMeasurementEntitysOwnEquityInstruments | text | Description of reasons for fair value measurement, entity’s own equity instruments | The description of the reasons for the fair value measurement of the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]] | disclosure: IFRS 13 93 a |
| ifrs-full | DescriptionOfReasonsForFairValueMeasurementLiabilities | text | Description of reasons for fair value measurement, liabilities | The description of the reasons for the fair value measurement of liabilities. | disclosure: IFRS 13 93 a |
| ifrs-full | DescriptionOfReasonsForProvidingSupportToStructuredEntityWithoutHavingContractualObligationToDoSo | text | Description of reasons for providing support to structured entity without having contractual obligation to do so | The description of reasons for providing financial or other support (for example, purchasing assets of, or instruments issued by, the structured entity) to a structured entity without having a contractual obligation to do so, including situations in which the entity assisted the structured entity in obtaining financial support. | disclosure: IFRS 12 15 b, disclosure: IFRS 12 30 b |
| ifrs-full | DescriptionOfReasonsForProvidingSupportToSubsidiaryWithoutHavingContractualObligationToDoSo | text | Description of reasons for providing support to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so | The description of the reasons for providing support to a subsidiary by the investment entity or its subsidiaries without having a contractual obligation to do so. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]] | disclosure: IFRS 12 19E b |
| ifrs-full | DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyAssets | text | Description of reasons for transfers into Level 3 of fair value hierarchy, assets | The description of the reasons for transfers of assets into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]] | disclosure: IFRS 13 93 e iv |
| ifrs-full | DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstruments | text | Description of reasons for transfers into Level 3 of fair value hierarchy, entity’s own equity instruments | The description of the reasons for transfers of the entity’s own equity instruments into Level 3 of the fair value hierarchy. [Refer: Entity’s own equity instruments [member]; Level 3 of fair value hierarchy [member]] | disclosure: IFRS 13 93 e iv |
| ifrs-full | DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyLiabilities | text | Description of reasons for transfers into Level 3 of fair value hierarchy, liabilities | The description of the reasons for transfers of liabilities into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]] | disclosure: IFRS 13 93 e iv |
| ifrs-full | DescriptionOfReasonsForTransfersOfCumulativeGainLossWithinEquity | text | Description of reasons for transfers of cumulative gain (loss) within equity when changes in liability’s credit risk are presented in other comprehensive income | The description of the reasons for transfers within equity of the cumulative gain (loss) on a financial liability designated as at fair value through profit or loss when the entity is required to present the effects of changes in that liability’s credit risk in other comprehensive income. [Refer: Financial liabilities at fair value through profit or loss; Transfers of cumulative gain (loss) within equity when changes in liability’s credit risk are presented in other comprehensive income] | disclosure: IFRS 7 10 c |
| ifrs-full | DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAssets | text | Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, assets | The description of the reasons for transfers out of Level 1 and into Level 2 of the fair value hierarchy of assets held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] | disclosure: IFRS 13 93 c |
| ifrs-full | DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEntitysOwnEquityInstruments | text | Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, entity’s own equity instruments | The description of the reasons for transfers out of Level 1 and into Level 2 of the fair value hierarchy of the entity’s own equity instruments held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] | disclosure: IFRS 13 93 c |
| ifrs-full | DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyLiabilities | text | Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities | The description of the reasons for transfers out of Level 1 and into Level 2 of the fair value hierarchy of liabilities held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] | disclosure: IFRS 13 93 c |
| ifrs-full | DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssets | text | Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, assets | The description of the reasons for transfers out of Level 2 and into Level 1 of the fair value hierarchy of assets held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] | disclosure: IFRS 13 93 c |
| ifrs-full | DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEntitysOwnEquityInstruments | text | Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, entity’s own equity instruments | The description of the reasons for transfers out of Level 2 and into Level 1 of the fair value hierarchy of entity’s own equity instruments held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] | disclosure: IFRS 13 93 c |
| ifrs-full | DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilities | text | Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities | The description of the reasons for transfers out of Level 2 and into Level 1 of the fair value hierarchy of liabilities held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] | disclosure: IFRS 13 93 c |
| ifrs-full | DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyAssets | text | Description of reasons for transfers out of Level 3 of fair value hierarchy, assets | The description of the reasons for transfers of assets out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]] | disclosure: IFRS 13 93 e iv |
| ifrs-full | DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstruments | text | Description of reasons for transfers out of Level 3 of fair value hierarchy, entity’s own equity instruments | The description of the reasons for transfers of the entity’s own equity instruments out of Level 3 of the fair value hierarchy. [Refer: Entity’s own equity instruments [member]; Level 3 of fair value hierarchy [member]] | disclosure: IFRS 13 93 e iv |
| ifrs-full | DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyLiabilities | text | Description of reasons for transfers out of Level 3 of fair value hierarchy, liabilities | The description of the reasons for transfers of liabilities out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]] | disclosure: IFRS 13 93 e iv |
| ifrs-full | DescriptionOfReasonsWhyApplyingNewAccountingPolicyProvidesReliableAndMoreRelevantInformation | text | Description of reasons why applying new accounting policy provides reliable and more relevant information | The description of reasons why applying a new accounting policy provides reliable and more relevant information. | disclosure: IAS 8 29 b |
| ifrs-full | DescriptionOfReasonsWhyInitialAccountingForBusinessCombinationIsIncomplete | text | Description of reasons why initial accounting for business combination is incomplete | The description of the reasons why initial accounting for business combination is incomplete. [Refer: Business combinations [member]] | disclosure: IFRS 3 B67 a i |
| ifrs-full | DescriptionOfReasonsWhyLiabilityCannotBeMeasuredReliably | text | Description of reasons why liability cannot be measured reliably | The description of reasons why the fair value of a contingent liability in a business combination cannot be measured reliably. [Refer: Contingent liabilities [member]; Business combinations [member]] | disclosure: IFRS 3 B64 j ii |
| ifrs-full | DescriptionOfReasonsWhyPresumptionThatInterestOfLessThanTwentyPerCentInAssociateIsOvercome | text | Description of reasons why presumption investor does not have significant influence is overcome when its interest in investee is less than twenty per cent | The description of significant judgements and assumptions made in determining that the entity has significant influence over another entity even though it holds less than 20 per cent of the voting rights of another entity. | example: IFRS 12 9 e |
| ifrs-full | DescriptionOfReasonsWhyPresumptionThatInterestOfMoreThanTwentyPerCentInAssociateIsOvercome | text | Description of reasons why presumption investor has significant influence is overcome when its interest in investee is more than twenty per cent | The description of significant judgements and assumptions made in determining that the entity does not have significant influence over another entity even though it holds more than 20 per cent of the voting rights of another entity. | example: IFRS 12 9 d |
| ifrs-full | DescriptionOfReasonsWhySeparateFinancialStatementsArePreparedIfNotRequiredByLaw | text | Description of reasons why separate financial statements are prepared if not required by law | The description of the reasons why separate financial statements are prepared if not required by law. [Refer: Separate [member]] | disclosure: IAS 27 17 a |
| ifrs-full | DescriptionOfReasonsWhyTransactionResultedInGainInBargainPurchase | text | Description of reasons why bargain purchase transaction resulted in gain | The description of the reasons why a bargain purchase transaction resulted in a gain. [Refer: Gain recognised in bargain purchase transaction] | disclosure: IFRS 3 B64 n ii |
| ifrs-full | DescriptionOfReasonWhyConsolidatedFinancialStatementsHaveNotBeenPrepared | text | Description of fact that exemption from consolidation has been used | The description of the fact that exemption from consolidation has been used. [Refer: Consolidated [member]] | disclosure: IAS 27 16 a |
| ifrs-full | DescriptionOfReasonWhyEntityIsResumingApplicationOfIFRSs | text | Description of reason why entity is resuming application of IFRSs | The description of the reason why an entity that has applied IFRSs in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with IFRSs, is resuming application of IFRSs. | disclosure: IFRS 1 23A b |
| ifrs-full | DescriptionOfReasonWhyEntityStoppedApplyingIFRSs | text | Description of reason why entity stopped applying IFRSs | The description of the reason why an entity that has applied IFRSs in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with IFRSs, stopped applying IFRSs. | disclosure: IFRS 1 23A a |
| ifrs-full | DescriptionOfReasonWhyEntityWasRequiredToChangeBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeatures | text | Description of reason why entity was required to change basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features | The description of the reason why an entity was required to change the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features; Insurance finance income (expenses)] | disclosure: IFRS 17 113 a – Effective 2021-01-01 |
| ifrs-full | DescriptionOfReasonWhyEntityWithMoreThanHalfOfVotingPowerDirectlyOrIndirectlyOwnedWhichIsNotSubsidiaryDueToAbsenceOfControl | text | Description of significant judgements and assumptions made in determining that entity does not control another entity even though it holds more than half of voting rights | The description of significant judgements and assumptions made in determining that the entity does not control another entity even though it holds more than half of the voting rights. | example: IFRS 12 9 a |
| ifrs-full | DescriptionOfReasonWhyFairValueOfGoodsOrServicesReceivedCannotEstimateReliable | text | Description of reason why fair value of goods or services received cannot be reliably estimated | The description of the reason why the presumption that the fair value of goods or services received in equity-settled share-based payment transactions with parties other than employees can be estimated reliably was rebutted. | disclosure: IFRS 2 49 |
| ifrs-full | DescriptionOfReasonWhyFinancialStatementsAreNotEntirelyComparable | text | Description of fact that amounts presented in financial statements are not entirely comparable | The description of the fact that amounts presented in the financial statements are not entirely comparable when an entity changes the end of its reporting period and presents financial statements for a period longer or shorter than one year. | disclosure: IAS 1 36 b |
| ifrs-full | DescriptionOfReasonWhyNonfinancialAssetIsBeingUsedInMannerDifferentFromHighestAndBestUse | text | Description of reason why non-financial asset is being used in manner different from highest and best use | The description of the reason why a non-financial asset is being used in a manner that is different from the use that would maximise the value of the asset or the group of assets and liabilities (for example, a business) within which the asset would be used. | disclosure: IFRS 13 93 i |
| ifrs-full | DescriptionOfReasonWhyPresentationCurrencyIsDifferentFromFunctionalCurrency | text | Description of reason why presentation currency is different from functional currency | The description of the reason why the currency in which the financial statements are presented is different from the currency of the primary economic environment in which the entity operates. | disclosure: IAS 21 53 |
| ifrs-full | DescriptionOfReasonWhyReclassificationOfComparativeAmountsIsImpracticable | text | Description of reason why reclassification of comparative amounts is impracticable | The description of the reason why the reclassification of comparative amounts is impracticable. | disclosure: IAS 1 42 a |
| ifrs-full | DescriptionOfReasonWhyRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversible | text | Description of reason why regulatory deferral account balance is no longer fully recoverable or reversible | The description of the reason why a regulatory deferral account balance is no longer fully recoverable or reversible. [Refer: Regulatory deferral account balances [member]] | disclosure: IFRS 14 36 |
| ifrs-full | DescriptionOfReasonWhySufficientInformationIsNotAvailableToAccountForMultiemployerPlanAsDefinedBenefitPlan | text | Description of reason why sufficient information is not available to account for multi-employer or state plan as defined benefit plan | The description of the reason why sufficient information is not available to enable the entity to account for a multi-employer or state plan as a defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]] | disclosure: IAS 19 148 d ii |
| ifrs-full | DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForAssociate | text | Description of reason why using different reporting date or period for associate | The description of the reason why the financial statements of an associate used in applying the equity method are as of a date or for a period that is different from that of the entity. [Refer: Associates [member]] | disclosure: IFRS 12 22 b ii |
| ifrs-full | DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForJointVenture | text | Description of reason why using different reporting date or period for joint venture | The description of the reason why the financial statements of a joint venture used in applying the equity method are as of a date or for a period that is different from that of the entity. [Refer: Joint ventures [member]] | disclosure: IFRS 12 22 b ii |
| ifrs-full | DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForSubsidiary | text | Description of reason why using different reporting date or period for subsidiary | The description of the reason why the financial statements of a subsidiary, when such financial statements are used to prepare consolidated financial statements, are as of a date or for a period that is different from that of the parent’s financial statements. [Refer: Subsidiaries [member]] | disclosure: IFRS 12 11 b |
| ifrs-full | DescriptionOfRedesignatedFinancialAssets | text | Description of redesignated financial assets | The description of financial assets that have been redesignated on transition to IFRSs. [Refer: IFRSs [member]; Financial assets] | disclosure: IFRS 1 29 |
| ifrs-full | DescriptionOfRedesignatedFinancialLiabilities | text | Description of redesignated financial liabilities | The description of financial liabilities that have been redesignated on transition to IFRSs. [Refer: IFRSs [member]; Financial liabilities] | disclosure: IFRS 1 29A, disclosure: IFRS 1 29 – Expiry date 2021-01-01 |
| ifrs-full | DescriptionOfRegulatoryFrameworkInWhichPlanOperates | text | Description of regulatory framework in which plan operates | The description of the regulatory framework in which a defined benefit plan operates, for example, the level of any minimum funding requirements. [Refer: Defined benefit plans [member]] | disclosure: IAS 19 139 a ii |
| ifrs-full | DescriptionOfRelationshipBetweenInternalAndExternalRatings | text | Description of relationship between internal and external ratings | The description of the relationship between internal and external credit ratings. [Refer: Internal credit grades [member]; External credit grades [member]] | example: IFRS 7 IG24 d – Expiry date 2021-01-01, example: IFRS 7 IG25 c – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01 |
| ifrs-full | DescriptionOfReportableSegmentToWhichIndividualAssetBelongs | text | Description of reportable segment to which individual asset belongs | The description of the reportable segment to which an individual asset belongs. [Refer: Impairment loss] | disclosure: IAS 36 130 c ii |
| ifrs-full | DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersPropertyPlantAndEquipment | text | Description of restrictions on distribution of revaluation surplus to shareholders, property, plant and equipment | The description of any restrictions on the distribution to shareholders of the balance of the revaluation surplus for property, plant and equipment. [Refer: Revaluation surplus; Property, plant and equipment] | disclosure: IAS 16 77 f |
| ifrs-full | DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersRightofuseAssets | text | Description of restrictions on distribution of revaluation surplus to shareholders, right-of-use assets | The description of any restrictions on the distribution to shareholders of the balance of the revaluation surplus for right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets] | disclosure: IFRS 16 57 |
| ifrs-full | DescriptionOfRetirementBenefitPlan | text | Description of retirement benefit plan | The description of a retirement benefit plan, either as part of the financial statements or in a separate report. | disclosure: IAS 26 36 |
| ifrs-full | DescriptionOfRetirementBenefitsPromisedToParticipants | text | Description of retirement benefits promised to participants | The description of the retirement benefits promised to participants in retirement benefit plans. | disclosure: IAS 26 36 e |
| ifrs-full | DescriptionOfRightsOfSetoffAssociatedWithFinancialAssetsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreement | text | Description of rights of set-off associated with financial assets subject to enforceable master netting arrangement or similar agreement | The description of the rights of set-off associated with the entity’s recognised financial assets subject to enforceable master netting arrangements and similar agreements, including the nature of those rights. [Refer: Financial assets] | disclosure: IFRS 7 13E |
| ifrs-full | DescriptionOfRightsOfSetoffAssociatedWithFinancialLiabilitiesSubjectToEnforceableMasterNettingArrangementOrSimilarAgreement | text | Description of rights of set-off associated with financial liabilities subject to enforceable master netting arrangement or similar agreement | The description of the rights of set-off associated with the entity’s recognised financial liabilities subject to enforceable master netting arrangements and similar agreements, including the nature of those rights. [Refer: Financial liabilities] | disclosure: IFRS 7 13E |
| ifrs-full | DescriptionOfRiskFreeInterestRateShareOptionsGranted | X.XX duration | Risk free interest rate, share options granted | The implied yield currently available on zero-coupon government issues of the country in whose currency the exercise price for share options granted is expressed, with a remaining term equal to the expected term of the option being valued (based on the option’s remaining contractual life and taking into account the effects of expected early exercise). [Refer: Government [member]] | disclosure: IFRS 2 47 a i |
| ifrs-full | DescriptionOfRisksToWhichPlanExposesEntity | text | Description of risks to which plan exposes entity | The description of the risks to which the defined benefit plan exposes the entity, focused on any unusual, entity-specific or plan-specific risks. [Refer: Defined benefit plans [member]] | disclosure: IAS 19 139 b |
| ifrs-full | DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsAssets | text | Description of sensitivity of fair value measurement to changes in unobservable inputs, assets | The description of the sensitivity of the fair value measurement of assets to changes in unobservable inputs if a change to those inputs might result in a higher or lower fair value measurement. | disclosure: IFRS 13 93 h i |
| ifrs-full | DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstruments | text | Description of sensitivity of fair value measurement to changes in unobservable inputs, entity’s own equity instruments | The description of the sensitivity of the fair value measurement of the entity’s own equity instruments to changes in unobservable inputs if a change in those inputs to a different amount might result in a higher or lower fair value measurement. [Refer: Entity’s own equity instruments [member]] | disclosure: IFRS 13 93 h i |
| ifrs-full | DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsLiabilities | text | Description of sensitivity of fair value measurement to changes in unobservable inputs, liabilities | The description of the sensitivity of the fair value measurement of liabilities to changes in unobservable inputs if a change in those inputs to a different amount might result in a higher or lower fair value measurement. | disclosure: IFRS 13 93 h i |
| ifrs-full | DescriptionOfServiceConcessionArrangement | text | Description of service concession arrangement | The description of the service concession arrangement. [Refer: Service concession arrangements [member]] | disclosure: SIC 29 6 a |
| ifrs-full | DescriptionOfSharedCharacteristicForConcentration | text | Description of shared characteristic for concentration | The description of a shared characteristic for the concentration of risks arising from financial instruments (for example, counterparty, geographical area, currency or market). [Refer: Financial instruments, class [member]] | disclosure: IFRS 7 B8 b |
| ifrs-full | DescriptionOfSharedCharacteristicThatIdentifiesConcentrationOfRiskThatArisesFromContractsWithinScopeOfIFRS17 | text | Description of shared characteristic that identifies concentration of risk that arises from contracts within scope of IFRS 17 | The description of the shared characteristic that identifies the concentration of risk that arises from contracts within the scope of IFRS 17. | disclosure: IFRS 17 127 – Effective 2021-01-01 |
| ifrs-full | DescriptionOfSignificantActuarialAssumptionsMadeAndMethodUsedToCalculateActuarialPresentValueOfPromisedRetirementBenefits | text | Description of significant actuarial assumptions made and method used to calculate actuarial present value of promised retirement benefits | The description of significant actuarial assumptions made and the method used to calculate the actuarial present value of promised retirement benefits in retirement benefit plans. [Refer: Actuarial assumptions [member]; Actuarial present value of promised retirement benefits] | disclosure: IAS 26 35 e |
| ifrs-full | DescriptionOfSignificantAssumptionsOrJudgementsEntityMadeInApplyingAmendmentsForInterestRateBenchmarkReform | text | Description of significant assumptions or judgements entity made in applying amendments for interest rate benchmark reform | The description of significant assumptions or judgements the entity made in applying the amendments for interest rate benchmark reform. | disclosure: IFRS 7.24H d |
| ifrs-full | DescriptionOfSignificantConcentrationsOfRiskRelatedToPlan | text | Description of significant concentrations of risk related to plan | The description of the significant concentrations of risk in defined benefit plans. For example, if plan assets are invested primarily in one class of investments, such as property, the plan may expose the entity to a concentration of property market risk. [Refer: Defined benefit plans [member]; Market risk [member]] | disclosure: IAS 19 139 b |
| ifrs-full | DescriptionOfSignificantEventsAndTransactions | text | Description of significant events and transactions | The description, in the entity’s interim financial report, of events and transactions that are significant to an understanding of the changes in the financial position and performance of the entity since the end of the last annual reporting period. Information disclosed in relation to those events and transactions shall update the relevant information presented in the most recent annual financial report. | disclosure: IAS 34 15 |
| ifrs-full | DescriptionOfSignificantIntangibleAssetsControlledByEntityButNotRecognised | text | Description of significant intangible assets controlled by entity but not recognised | The description of significant intangible assets controlled by the entity but not recognised as assets because they did not meet the recognition criteria in IAS 38 or because they were acquired or generated before the version of IAS 38 issued in 1998 was effective. [Refer: Intangible assets other than goodwill] | example: IAS 38 128 b |
| ifrs-full | DescriptionOfSignificantJudgementsAndAssumptionsMadeInDeterminingThatEntityIsAgentOrPrincipal | text | Description of significant judgements and assumptions made in determining that entity is agent or principal | The description of the significant judgements and assumptions made when determining that the entity is an agent or a principal. | example: IFRS 12 9 c |
| ifrs-full | DescriptionOfSignificantJudgementsMadeInEvaluatingWhenCustomerObtainsControlOfPromisedGoodsOrServices | text | Description of significant judgements made in evaluating when customer obtains control of promised goods or services | The description of the significant judgements made in evaluating when a customer obtains control of promised goods or services. | disclosure: IFRS 15 125 |
| ifrs-full | DescriptionOfSignificantPaymentTermsInContractsWithCustomers | text | Description of significant payment terms in contracts with customers | The description of the significant payment terms in contracts with customers. | disclosure: IFRS 15 119 b |
| ifrs-full | DescriptionOfSignificantRestrictionsOnEntitysAbilityToAccessOrUseAssetsAndSettleLiabilitiesOfGroup | text | Description of significant restrictions on entity’s ability to access or use assets and settle liabilities of group | The description of significant restrictions (for example, statutory, contractual and regulatory restrictions) on the entity’s ability to access or use the assets and settle the liabilities of the group, such as (a) those that restrict the ability of a parent or its subsidiaries to transfer cash or other assets to (or from) other entities within the group; and (b) guarantees or other requirements that may restrict dividends and other capital distributions being paid, or loans and advances being made or repaid, to (or from) other entities within the group. [Refer: Subsidiaries [member]] | disclosure: IFRS 12 13 a |
| ifrs-full | DescriptionOfSourcesOfHedgeIneffectivenessExpectedToAffectHedgingRelationship | text | Description of sources of hedge ineffectiveness expected to affect hedging relationship | The description of the sources of hedge ineffectiveness that are expected to affect the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness] | disclosure: IFRS 7 23D |
| ifrs-full | DescriptionOfSourcesOfHedgeIneffectivenessThatEmergedInHedgingRelationship | text | Description of sources of hedge ineffectiveness that emerged in hedging relationship | The description of the sources of hedge ineffectiveness that emerged in the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness] | disclosure: IFRS 7 23E |
| ifrs-full | DescriptionOfSourcesOfRevenueForAllOtherSegments | text | Description of sources of revenue for all other segments | The description of the sources of the revenue included in the “all other segments” category, which includes the combined information about other business activities and operating segments that are not reportable. [Refer: All other segments [member]; Revenue] | disclosure: IFRS 8 16 |
| ifrs-full | DescriptionOfTechniqueOtherThanConfidenceLevelTechniqueUsedForDeterminingRiskAdjustmentForNonfinancialRisk | text | Description of technique other than confidence level technique used for determining risk adjustment for non-financial risk | The description of a technique other than the confidence level technique used for determining the risk adjustment for non-financial risk. [Refer: Risk adjustment for non-financial risk [member]] | disclosure: IFRS 17 119 – Effective 2021-01-01 |
| ifrs-full | DescriptionOfTermAndConditionsOfFinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities | text | Description of terms and conditions of financial assets pledged as collateral for liabilities or contingent liabilities | The description of the terms and conditions relating to financial assets pledged as collateral for liabilities or contingent liabilities. [Refer: Financial assets pledged as collateral for liabilities or contingent liabilities; Contingent liabilities [member]] | disclosure: IFRS 7 14 b |
| ifrs-full | DescriptionOfTermsOfContractualArrangementsThatCouldRequireInvestmentEntityOrItsSubsidiariesToProvideFinancialSupportToUnconsolidatedStructuredEntityControlledByInvestmentEntity | text | Description of terms of contractual arrangements that could require investment entity or its subsidiaries to provide financial support to unconsolidated structured entity controlled by investment entity | The description of the terms of contractual arrangements that could require an investment entity or its subsidiaries to provide financial support to an unconsolidated structured entity controlled by the investment entity. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]; Unconsolidated structured entities [member]] | disclosure: IFRS 12 19F |
| ifrs-full | DescriptionOfTermsOfContractualArrangementsThatCouldRequireParentOrSubsidiariesToProvideFinancialSupportToStructuredEntity | text | Description of terms of contractual arrangements that could require parent or subsidiaries to provide financial support to structured entity | The description of the terms of contractual arrangements that could require the parent or its subsidiaries to provide financial support to a structured entity, including events or circumstances that could expose the reporting entity to a loss (for example, liquidity arrangements or credit rating triggers associated with obligations to purchase assets of the structured entity or provide financial support). [Refer: Subsidiaries [member]] | disclosure: IFRS 12 14, example: IFRS 12 B26 a |
| ifrs-full | DescriptionOfTermsOfSharesReservedForIssueUnderOptionsAndContractsForSaleOfShares | text | Description of terms of shares reserved for issue under options and contracts for sale of shares | The description of terms of shares reserved for issue under options and contracts for the sale of shares. | disclosure: IAS 1 79 a vii |
| ifrs-full | DescriptionOfTimingAndReasonOfReclassificationBetweenFinancialLiabilitiesAndEquity | text | Description of timing and reason of reclassification between financial liabilities and equity | The description of the timing of, and the reason for, the reclassification of instruments between financial liabilities and equity. [Refer: Financial liabilities] | disclosure: IAS 1 80A |
| ifrs-full | DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsAssets | text | Description of to whom group within entity that decides entity’s valuation policies and procedures reports, assets | The description of who the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for assets reports to. | example: IFRS 13 IE65 a ii, example: IFRS 13 93 g |
| ifrs-full | DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsEntitysOwnEquityInstruments | text | Description of to whom group within entity that decides entity’s valuation policies and procedures reports, entity’s own equity instruments | The description of who the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for the entity’s own equity instruments reports to. [Refer: Entity’s own equity instruments [member]] | example: IFRS 13 IE65 a ii, example: IFRS 13 93 g |
| ifrs-full | DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsLiabilities | text | Description of to whom group within entity that decides entity’s valuation policies and procedures reports, liabilities | The description of who the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for liabilities reports to. | example: IFRS 13 IE65 a ii, example: IFRS 13 93 g |
| ifrs-full | DescriptionOfTransactionsAfterReportingPeriodWithSignificantChangeInNumberOfOrdinarySharesOutstanding | text | Description of transactions after reporting period that significantly change number of ordinary shares outstanding | The description of transactions after the reporting period, other than those accounted for in accordance with paragraph 64 of IAS 33, that would have significantly changed the number of ordinary shares outstanding at the end of the period if those transactions had occurred before the end of the reporting period. [Refer: Ordinary shares [member]] | disclosure: IAS 33 70 d |
| ifrs-full | DescriptionOfTransactionsAfterReportingPeriodWithSignificantChangeInNumberOfPotentialOrdinarySharesOutstanding | text | Description of transactions after reporting period that significantly change number of potential ordinary shares outstanding | The description of transactions after the reporting period, other than those accounted for in accordance with paragraph 64 of IAS 33, that would have significantly changed the number of potential ordinary shares outstanding at the end of the period if those transactions had occurred before the end of the reporting period. [Refer: Ordinary shares [member]; Potential ordinary share transactions [member]] | disclosure: IAS 33 70 d |
| ifrs-full | DescriptionOfTransactionsWithRelatedParty | text | Description of transactions with related party | The description of related party transactions. [Refer: Related parties [member]] | disclosure: IAS 24 18 |
| ifrs-full | DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRS | text | Description of transitional provisions of initially applied IFRS | The description of transitional provisions related to an initial application of an IFRS. [Refer: IFRSs [member]] | disclosure: IAS 8 28 d |
| ifrs-full | DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods | text | Description of transitional provisions of initially applied IFRS that might have effect on future periods | The description of transitional provisions related to an initial application of an IFRS that might have an effect on future periods. [Refer: IFRSs [member]] | disclosure: IAS 8 28 e |
| ifrs-full | DescriptionOfTypeOfHedge | text | Description of type of hedge | The description of the type of a hedge used by the entity. | disclosure: IFRS 7 22 a – Expiry date 2021-01-01 |
| ifrs-full | DescriptionOfTypeOfPlan | text | Description of type of plan | The general description of the type of a defined benefit plan. [Refer: Defined benefit plans [member]] | disclosure: IAS 19 139 a |
| ifrs-full | DescriptionOfTypeOfRetirementBenefitPlan | text | Description of type of retirement benefit plan | The description of the type of retirement benefit plans, ie defined contribution or defined benefit. [Refer: Defined benefit plans [member]] | disclosure: IAS 26 36 c |
| ifrs-full | DescriptionOfTypeOfSupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo | text | Description of type of support provided to structured entity without having contractual obligation to do so | The description of the type of financial or other support (for example, purchasing assets of, or instruments issued by, the structured entity) provided to a structured entity without having a contractual obligation to do so, including situations in which the entity assisted the structured entity in obtaining financial support. [Refer: Subsidiaries [member]; Support provided to structured entity without having contractual obligation to do so] | disclosure: IFRS 12 15 a, disclosure: IFRS 12 30 a |
| ifrs-full | DescriptionOfTypeOfSupportProvidedToSubsidiaryWithoutHavingContractualObligationToDoSo | text | Description of type of support provided to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so | The description of the type of support provided to a subsidiary by the investment entity or its subsidiaries without having a contractual obligation to do so. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]] | disclosure: IFRS 12 19E a |
| ifrs-full | DescriptionOfTypesOfContractsAffectedByChangesInMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethods | text | Description of types of contracts affected by changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods | The description of the types of contracts affected by changes in the methods used to measure contracts within the scope of IFRS 17 and the processes for estimating the inputs to those methods. | disclosure: IFRS 17 117 b – Effective 2021-01-01 |
| ifrs-full | DescriptionOfTypesOfIncomeFromStructuredEntities | text | Description of types of income from structured entities | The description of the types of income from structured entities. [Refer: Income from structured entities] | example: IFRS 12 B26 c, disclosure: IFRS 12 27 b |
| ifrs-full | DescriptionOfTypesOfProductsAndServicesFromWhichEachReportableSegmentDerivesItsRevenues | text | Description of types of products and services from which each reportable segment derives its revenues | The description of the types of products and services from which a reportable segment derives its revenues. [Refer: Products and services [member]; Revenue] | disclosure: IFRS 8 22 b |
| ifrs-full | DescriptionOfTypesOfWarrantiesAndRelatedObligations | text | Description of types of warranties and related obligations | The description of types of warranties and related obligations in contracts with customers. | disclosure: IFRS 15 119 e |
| ifrs-full | DescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcern | text block | Disclosure of uncertainties of entity’s ability to continue as going concern [text block] | The disclosure of material uncertainties related to events or conditions that may cast significant doubt upon the entity’s ability to continue as a going concern. | disclosure: IAS 1 25 |
| ifrs-full | DescriptionOfUnfulfilledConditionsAndOtherContingenciesAttachedToGovernmentGrantForAgriculturalActivity | text | Description of unfulfilled conditions and other contingencies attached to government grant for agricultural activity | The description of unfulfilled conditions and other contingencies attached to government grants for agricultural activity. [Refer: Government [member]; Government grants] | disclosure: IAS 41 57 b |
| ifrs-full | DescriptionOfUsefulLifeBiologicalAssetsAtCost | text | Description of useful life, biological assets, at cost | Description of useful life used for biological assets. [Refer: Biological assets] | disclosure: IAS 41 54 e |
| ifrs-full | DescriptionOfUsefulLifeIntangibleAssetsOtherThanGoodwill | text | Description of useful life, intangible assets other than goodwill | Description of useful life used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill] | disclosure: IAS 38 118 a |
| ifrs-full | DescriptionOfUsefulLifeInvestmentPropertyCostModel | text | Description of useful life, investment property, cost model | Description of useful life used for investment property. [Refer: Investment property] | disclosure: IAS 40 79 b |
| ifrs-full | DescriptionOfUsefulLifePropertyPlantAndEquipment | text | Description of useful life, property, plant and equipment | Description of useful life used for property, plant and equipment. [Refer: Property, plant and equipment] | disclosure: IAS 16 73 c |
| ifrs-full | DescriptionOfValuationProcessesUsedInFairValueMeasurementAssets | text | Description of valuation processes used in fair value measurement, assets | The description of the valuation processes used by the entity for the fair value measurement of assets (including, for example, how an entity decides its valuation policies and procedures and analyses changes in fair value measurements from period to period). | disclosure: IFRS 13 93 g |
| ifrs-full | DescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstruments | text | Description of valuation processes used in fair value measurement, entity’s own equity instruments | The description of the valuation processes used by the entity for the fair value measurement of its own equity instruments (including, for example, how an entity decides its valuation policies and procedures and analyses changes in fair value measurements from period to period). | disclosure: IFRS 13 93 g |
| ifrs-full | DescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilities | text | Description of valuation processes used in fair value measurement, liabilities | The description of the valuation processes used by the entity for fair value measurement of liabilities (including, for example, how an entity decides its valuation policies and procedures and analyses changes in fair value measurements from period to period). | disclosure: IFRS 13 93 g |
| ifrs-full | DescriptionOfValuationTechniquesAndKeyModelInputsUsedForDeterminingNoncontrollingInterestInAnAcquireeMeasuredAtFairValue | text | Description of valuation techniques and significant inputs used to measure non-controlling interest in acquiree measured at fair value | The description of the valuation techniques and significant inputs used to measure non-controlling interest in an acquiree measured at fair value for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: At fair value [member]; Business combinations [member]; Valuation techniques [member]] | disclosure: IFRS 3 B64 o ii |
| ifrs-full | DescriptionOfValuationTechniquesAndKeyModelInputsUsedToMeasureContingentConsideration | text | Description of valuation techniques and key model inputs used to measure contingent consideration | The description of valuation techniques and key model inputs used to measure contingent consideration assets or liabilities. [Refer: Valuation techniques [member]] | disclosure: IFRS 3 B67 b iii |
| ifrs-full | DescriptionOfValuationTechniquesUsedInFairValueMeasurementAssets | text | Description of valuation techniques used in fair value measurement, assets | The description of the valuation techniques (for example, the market approach, cost approach and income approach) used for the fair value measurement of assets. [Refer: Valuation techniques [member]; Cost approach [member]; Income approach [member]; Market approach [member]] | disclosure: IFRS 13 93 d |
| ifrs-full | DescriptionOfValuationTechniquesUsedInFairValueMeasurementEntitysOwnEquityInstruments | text | Description of valuation techniques used in fair value measurement, entity’s own equity instruments | The description of the valuation techniques (for example, the market approach, cost approach and income approach) used for the fair value measurement of the entity’s own equity instruments. [Refer: Valuation techniques [member]; Cost approach [member]; Income approach [member]; Market approach [member]] | disclosure: IFRS 13 93 d |
| ifrs-full | DescriptionOfValuationTechniquesUsedInFairValueMeasurementLiabilities | text | Description of valuation techniques used in fair value measurement, liabilities | The description of the valuation techniques (for example, the market approach, cost approach and income approach) used for the fair value measurement of liabilities. [Refer: Valuation techniques [member]; Cost approach [member]; Income approach [member]; Market approach [member]] | disclosure: IFRS 13 93 d |
| ifrs-full | DescriptionOfValuationTechniquesUsedToMeasureFairValueLessCostsOfDisposal | text | Description of valuation techniques used to measure fair value less costs of disposal | The description of the valuation techniques used to measure fair value less costs of disposal for a cash generating unit (group of units). [Refer: Valuation techniques [member]] | disclosure: IAS 36 134 e, disclosure: IAS 36 130 f ii |
| ifrs-full | DescriptionOfVestingRequirementsForSharebasedPaymentArrangement | text | Description of vesting requirements for share-based payment arrangement | The description of the vesting requirements for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Share-based payment arrangements [member]] | disclosure: IFRS 2 45 a |
| ifrs-full | DescriptionOfVoluntaryChangeInAccountingPolicy | text block | Disclosure of voluntary change in accounting policy [text block] | The disclosure of a voluntary change in accounting policy. | disclosure: IAS 8 29 |
| ifrs-full | DescriptionOfWhenEntityTypicallySatisfiesPerformanceObligations | text | Description of when entity typically satisfies performance obligations | The description of when the entity typically satisfies its performance obligations. [Refer: Performance obligations [member]] | disclosure: IFRS 15 119 a |
| ifrs-full | DescriptionOfWhetherEntityIsRequiredToAbsorbLossesOfStructuredEntitiesBeforeOtherParties | text | Description of whether entity is required to absorb losses of structured entities before other parties | The description of whether the entity is required to absorb losses of structured entities before other parties. | example: IFRS 12 B26 d |
| ifrs-full | DescriptionOfWhetherEntityMakesAdjustmentForTimeValueOfMoneyAndEffectOfFinancialRiskWhenUsingPremiumAllocationApproach | text | Description of whether entity makes adjustment for time value of money and effect of financial risk when using premium allocation approach | The description of whether an entity that uses the premium allocation approach makes an adjustment for the time value of money and the effect of financial risk applying paragraphs 56 and 57(b) of IFRS 17. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts. | disclosure: IFRS 17 97 b – Effective 2021-01-01 |
| ifrs-full | DescriptionOfWhetherInvestmentInAssociateIsMeasuredUsingEquityMethodOrAtFairValue | text | Description of whether investment in associate is measured using equity method or at fair value | The description of whether the investment in an associate is measured using the equity method or at fair value. [Refer: At fair value [member]; Associates [member]] | disclosure: IFRS 12 21 b i |
| ifrs-full | DescriptionOfWhetherInvestmentInJointVentureIsMeasuredUsingEquityMethodOrAtFairValue | text | Description of whether investment in joint venture is measured using equity method or at fair value | The description of whether the investment in a joint venture is measured using the equity method or at fair value. [Refer: At fair value [member]; Joint ventures [member]] | disclosure: IFRS 12 21 b i |
| ifrs-full | DescriptionOfWhetherThereArePotentialIncomeTaxConsequencesNotPracticablyDeterminable | text | Description of whether there are potential income tax consequences not practicably determinable | The description of whether there are potential income tax consequences not practically determinable that would result from the payment of dividends to the entity’s shareholders in jurisdictions where income taxes are payable at a higher or lower rate if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity, or where income taxes may be refundable or payable if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity. [Refer: Retained earnings] | disclosure: IAS 12 82A |
| ifrs-full | DescriptionOfWhetherThirdpartyCreditEnhancementIsReflectedInFairValueMeasurement | text | Description of whether third-party credit enhancement is reflected in fair value measurement | The description of whether third-party credit enhancement is reflected in the fair value measurement of liabilities measured at fair value and issued with an inseparable third-party credit enhancement. [Refer: At fair value [member]] | disclosure: IFRS 13 98 |
| ifrs-full | DescriptionWhetherChangeInAccountingPolicyIsMadeInAccordanceWithTransitionalProvisionsOfInitiallyAppliedIFRS | text | Description whether change in accounting policy is made in accordance with transitional provisions of initially applied IFRS | The description that a change in accounting policy is made in accordance with the transitional provisions of an initially applied IFRS. [Refer: IFRSs [member]] | disclosure: IAS 8 28 b |
| ifrs-full | DesignatedFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract | | Designated financial liabilities at fair value through profit or loss [abstract] | | |
| ifrs-full | DesignatedLoansOrReceivablesAtFairValueThroughProfitOrLossAbstract | | Designated loans or receivables at fair value through profit or loss [abstract] | | |
| ifrs-full | DestructionOfMajorProductionPlantMember | member | Destruction of major production plant [member] | This member stands for destruction of a major production plant. | example: IAS 10 22 d |
| ifrs-full | DeterminationOfFairValueOfGoodsOrServicesReceivedOrFairValueOfEquityInstrumentsGrantedOnSharebasedPayments | text | Explanation of determination of fair value of goods or services received or fair value of equity instruments granted on share-based payments | The explanation that enables users of financial statements to understand how the fair value of the goods or services received, or the fair value of the equity instruments granted, in share-based payment arrangements was determined. [Refer: Share-based payment arrangements [member]] | disclosure: IFRS 2 46 |
| ifrs-full | DifferenceBetweenCarryingAmountOfDividendsPayableAndCarryingAmountOfNoncashAssetsDistributed | X duration, credit | Difference between carrying amount of dividends payable and carrying amount of non-cash assets distributed | The amount of difference between the carrying amount of dividends payable and the carrying amount of non-cash assets distributed when settling the dividends payable. [Refer: Carrying amount [member]] | disclosure: IFRIC 17 15 |
| ifrs-full | DifferenceBetweenCarryingAmountOfFinancialLiabilityAndAmountContractuallyRequiredToPayAtMaturityToHolderOfObligation | X instant | Difference between carrying amount of financial liability and amount contractually required to pay at maturity to holder of obligation | The amount by which the carrying amount of a financial liability is more (less) than the amount that the entity would be contractually required to pay at maturity to the holder of the obligation. [Refer: Carrying amount [member]] | disclosure: IFRS 7 10 b, disclosure: IFRS 7 10A b |
| ifrs-full | DilutedEarningsLossPerShare | X.XX duration | Diluted earnings (loss) per share | The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator), divided by the weighted average number of ordinary shares outstanding during the period (the denominator), both adjusted for the effects of all dilutive potential ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]] | disclosure: IAS 33 66 |
| ifrs-full | DilutedEarningsLossPerShareFromContinuingOperations | X.XX duration | Diluted earnings (loss) per share from continuing operations | Diluted earnings (loss) per share from continuing operations. [Refer: Continuing operations [member]; Diluted earnings (loss) per share] | disclosure: IAS 33 66 |
| ifrs-full | DilutedEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax | X.XX duration | Diluted earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax | Diluted earnings (loss) per share from continuing operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Continuing operations [member]] | disclosure: IFRS 14 26 |
| ifrs-full | DilutedEarningsLossPerShareFromDiscontinuedOperations | X.XX duration | Diluted earnings (loss) per share from discontinued operations | Diluted earnings (loss) per share from discontinued operations. [Refer: Diluted earnings (loss) per share; Discontinued operations [member]] | disclosure: IAS 33 68 |
| ifrs-full | DilutedEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax | X.XX duration | Diluted earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax | Diluted earnings (loss) per share from discontinued operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Discontinued operations [member]] | disclosure: IFRS 14 26 |
| ifrs-full | DilutedEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax | X.XX duration | Diluted earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax | Diluted earnings (loss) per share that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax] | disclosure: IFRS 14 26 |
| ifrs-full | DilutedEarningsPerShareAbstract | | Diluted earnings per share [abstract] | | |
| ifrs-full | DilutiveEffectOfConvertibleInstrumentsOnNumberOfOrdinaryShares | shares | Dilutive effect of convertible instruments on number of ordinary shares | The number of dilutive potential ordinary shares that relate to the assumed conversion of the entity’s convertible instruments. | common practice: IAS 33 70 b |
| ifrs-full | DilutiveEffectOfShareOptionsOnNumberOfOrdinaryShares | shares | Dilutive effect of share options on number of ordinary shares | The number of dilutive potential ordinary shares that relate to the assumed exercise of the entity’s share options. | common practice: IAS 33 70 b |
| ifrs-full | DirectFinanceLeasesAcquiredInBusinessCombinationMember | member | Direct finance leases acquired in business combination [member] | This member stands for direct finance leases that are acquired in business combinations. [Refer: Business combinations [member]] | example: IFRS 3 B64 h |
| ifrs-full | DirectOperatingExpenseFromInvestmentProperty | X duration, debit | Direct operating expense from investment property | The amount of direct operating expenses (including repairs and maintenance) arising from investment property. [Refer: Investment property] | common practice: IAS 40 75 f |
| ifrs-full | DirectOperatingExpenseFromInvestmentPropertyAbstract | | Direct operating expense from investment property [abstract] | | |
| ifrs-full | DirectOperatingExpenseFromInvestmentPropertyGeneratingRentalIncome | X duration, debit | Direct operating expense from investment property generating rental income | The amount of direct operating expenses (including repairs and maintenance) arising from investment property that generated rental income during the period recognised in profit or loss. [Refer: Investment property] | disclosure: IAS 40 75 f ii |
| ifrs-full | DirectOperatingExpenseFromInvestmentPropertyNotGeneratingRentalIncome | X duration, debit | Direct operating expense from investment property not generating rental income | The amount of direct operating expenses (including repairs and maintenance) arising from investment property that did not generate rental income during the period recognised in profit or loss. [Refer: Investment property] | disclosure: IAS 40 75 f iii |
| ifrs-full | DirectorsRemunerationExpense | X duration, debit | Directors’ remuneration expense | The amount of remuneration paid or payable to the entity’s directors. | common practice: IAS 1 112 c |
| ifrs-full | DisaggregationOfInsuranceContractsAxis | axis | Disaggregation of insurance contracts [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 17 98 – Effective 2021-01-01, disclosure: IFRS 17 107 – Effective 2021-01-01, disclosure: IFRS 17 109 – Effective 2021-01-01, disclosure: IFRS 17 131 a – Effective 2021-01-01, disclosure: IFRS 17 132 b – Effective 2021-01-01 |
| ifrs-full | DisaggregationOfInsuranceContractsMember | member | Disaggregation of insurance contracts [member] | This member stands for all insurance contracts when disaggregated into insurance contracts issued and reinsurance contracts held. It also represents the standard value for the “Disaggregation of insurance contracts” axis if no other member is used. [Refer: Insurance contracts [member]] | disclosure: IFRS 17 98 – Effective 2021-01-01, disclosure: IFRS 17 107 – Effective 2021-01-01, disclosure: IFRS 17 109 – Effective 2021-01-01, disclosure: IFRS 17 131 a – Effective 2021-01-01, disclosure: IFRS 17 132 b – Effective 2021-01-01 |
| ifrs-full | DisclosureOfAccountingJudgementsAndEstimatesExplanatory | text block | Disclosure of accounting judgements and estimates [text block] | The disclosure of judgements that management has made in the process of applying the entity’s accounting policies that have the most significant effect on amounts recognised in the financial statements along with information about the assumptions that the entity makes about the future, and other major sources of estimation uncertainty at the end of the reporting period, that have a significant risk of resulting in a material adjustment to the carrying amounts of assets and liabilities within the next year. [Refer: Carrying amount [member]] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory | text block | Disclosure of accrued expenses and other liabilities [text block] | The disclosure of accrued expenses and other liabilities. [Refer: Accruals; Other liabilities] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfAcquiredReceivablesAbstract | | Disclosure of acquired receivables [abstract] | | |
| ifrs-full | DisclosureOfAcquiredReceivablesExplanatory | text block | Disclosure of acquired receivables [text block] | The disclosure of receivables acquired in a business combination. [Refer: Business combinations [member]] | disclosure: IFRS 3 B64 h |
| ifrs-full | DisclosureOfAcquiredReceivablesLineItems | | Disclosure of acquired receivables [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfAcquiredReceivablesTable | table | Disclosure of acquired receivables [table] | Schedule disclosing information related to receivables acquired in business combinations. | disclosure: IFRS 3 B64 h |
| ifrs-full | DisclosureOfActualClaimsComparedWithPreviousEstimatesAbstract | | Disclosure of actual claims compared with previous estimates [abstract] | | |
| ifrs-full | DisclosureOfActualClaimsComparedWithPreviousEstimatesExplanatory | text block | Disclosure of actual claims compared with previous estimates [text block] | The disclosure of actual claims compared with previous estimates of the undiscounted amount of the claims (ie claims development). The disclosure about claims development shall start with the period when the earliest material claim(s) arose and for which there is still uncertainty about the amount and timing of the claims payments at the end of the reporting period, but is not required to start more than 10 years before the end of the reporting period. The entity is not required to disclose information about the development of claims for which uncertainty about the amount and timing of the claims payments is resolved typically within one year. | disclosure: IFRS 17 130 – Effective 2021-01-01, disclosure: IFRS 4 39 c iii – Expiry date 2021-01-01 |
| ifrs-full | DisclosureOfActualClaimsComparedWithPreviousEstimatesLineItems | | Disclosure of actual claims compared with previous estimates [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfActualClaimsComparedWithPreviousEstimatesTable | table | Disclosure of actual claims compared with previous estimates [table] | Schedule disclosing information related to actual claims compared with previous estimates. | disclosure: IFRS 17 130 – Effective 2021-01-01 |
| ifrs-full | DisclosureOfAdditionalInformationAboutDefinedBenefitPlansExplanatory | text block | Disclosure of additional information about defined benefit plans [text block] | The disclosure of additional information about defined benefit plans necessary to meet the objectives of IAS 19. [Refer: Defined benefit plans [member]] | disclosure: IAS 19 137 |
| ifrs-full | DisclosureOfAdditionalInformationAboutLeasingActivitiesForLesseeExplanatory | text block | Disclosure of additional information about leasing activities for lessee [text block] | The disclosure of additional information about leasing activities of a lessee. | disclosure: IFRS 16 59 |
| ifrs-full | DisclosureOfAdditionalInformationAboutLeasingActivitiesForLessorExplanatory | text block | Disclosure of additional information about leasing activities for lessor [text block] | The disclosure of additional information about leasing activities of a lessor. | disclosure: IFRS 16 92 |
| ifrs-full | DisclosureOfAdditionalInformationAboutUnderstandingFinancialPositionsAndLiquidityOfEntityExplanatory | text block | Disclosure of additional information about understanding financial position and liquidity of entity [text block] | The disclosure of additional information that may be relevant to users of financial statements in understanding the financial position and liquidity of an entity. | example: IAS 7 50 |
| ifrs-full | DisclosureOfAdditionalInformationExplanatory | text block | Disclosure of additional information [text block] | The disclosure of additional information that is not presented elsewhere in the financial statements, but that is relevant to an understanding of them. | disclosure: IAS 1 112 c |
| ifrs-full | DisclosureOfAdditionalInformationRepresentativeOfRiskExposureArisingFromContractsWithinScopeOfIFRS17DuringPeriodExplanatory | text block | Disclosure of additional information representative of risk exposure arising from contracts within scope of IFRS 17 during period [text block] | The disclosure of additional information that is representative of the entity’s risk exposure arising from contracts within the scope of IFRS 17 during the period, if the information disclosed about the entity’s exposure to risk at the end of the reporting period is not representative. | disclosure: IFRS 17 123 – Effective 2021-01-01 |
| ifrs-full | DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAbstract | | Disclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [abstract] | | |
| ifrs-full | DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesExplanatory | text block | Disclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [text block] | The disclosure of the adjustments made when an entity changed the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features; Insurance finance income (expenses)] | disclosure: IFRS 17 113 b – Effective 2021-01-01 |
| ifrs-full | DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesLineItems | | Disclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesTable | table | Disclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [table] | Schedule disclosing information related to the adjustments made when an entity changed the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features. | disclosure: IFRS 17 113 b – Effective 2021-01-01 |
| ifrs-full | DisclosureOfAllowanceForCreditLossesExplanatory | text block | Disclosure of allowance for credit losses [text block] | The disclosure of the allowance relating to impairments of financial assets due to credit losses. [Refer: Financial assets] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfAmountsArisingFromInsuranceContractsExplanatory | text block | Disclosure of amounts arising from insurance contracts [text block] | The disclosure of information that identifies and explains the amounts in the entity’s financial statements arising from insurance contracts. [Refer: Types of insurance contracts [member]] | disclosure: IFRS 4 36 – Expiry date 2021-01-01 |
| ifrs-full | DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesAbstract | | Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [abstract] | | |
| ifrs-full | DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory | text block | Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [text block] | The disclosure of amounts incurred by the entity for provision of key management personnel services that are provided by separate management entities. [Refer: Key management personnel of entity or parent [member]; Separate management entities [member]] | disclosure: IAS 24 18A |
| ifrs-full | DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesLineItems | | Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesTable | table | Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [table] | Schedule disclosing information related to the amounts incurred by the entity for provision of key management personnel services that are provided by separate management entities. | disclosure: IAS 24 18A |
| ifrs-full | DisclosureOfAmountsOfPotentialIncomeTaxConsequencesPracticablyDeterminableExplanatory | text | Description of amounts of potential income tax consequences practicably determinable | The description of the amounts of the practically determinable potential income tax consequences that would result from the payment of dividends to the entity’s shareholders in jurisdictions where income taxes are payable at a higher or lower rate if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity, or where income taxes may be refundable or payable if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity. [Refer: Retained earnings] | disclosure: IAS 12 82A |
| ifrs-full | DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateAbstract | | Disclosure of amounts to be recovered or settled after 12 months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than 12 months after reporting date [abstract] | | |
| ifrs-full | DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateExplanatory | text block | Disclosure of amounts to be recovered or settled after 12 months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than 12 months after reporting date [text block] | The disclosure of amounts to be recovered or settled after 12 months for classes of assets and liabilities that contain amounts to be recovered or settled both no more, and more than, 12 months after reporting date. | disclosure: IAS 1 61 |
| ifrs-full | DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateLineItems | | Disclosure of amounts to be recovered or settled after 12 months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than 12 months after reporting date [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateTable | table | Disclosure of amounts to be recovered or settled after 12 months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than 12 months after reporting date [table] | Schedule disclosing information related to amounts to be recovered or settled after 12 months for classes of assets and liabilities that contain amounts to be recovered or settled both no more, and more than, 12 months after reporting date. | disclosure: IAS 1 61 |
| ifrs-full | DisclosureOfAnalysisOfInsuranceRevenueAbstract | | Disclosure of analysis of insurance revenue [abstract] | | |
| ifrs-full | DisclosureOfAnalysisOfInsuranceRevenueExplanatory | text block | Disclosure of analysis of insurance revenue [text block] | The disclosure of the analysis of insurance revenue. [Refer: Insurance revenue] | disclosure: IFRS 17 106 – Effective 2021-01-01 |
| ifrs-full | DisclosureOfAnalysisOfInsuranceRevenueLineItems | | Disclosure of analysis of insurance revenue [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfAnalysisOfInsuranceRevenueTable | table | Disclosure of analysis of insurance revenue [table] | Schedule disclosing information related to the analysis of insurance revenue. | disclosure: IFRS 17 106 – Effective 2021-01-01 |
| ifrs-full | DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemAbstract | | Disclosure of analysis of other comprehensive income by item [abstract] | | |
| ifrs-full | DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatory | text block | Disclosure of analysis of other comprehensive income by item [text block] | The entire disclosure of the analysis of other comprehensive income by item. | disclosure: IAS 1 106A |
| ifrs-full | DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems | | Disclosure of analysis of other comprehensive income by item [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemTable | table | Disclosure of analysis of other comprehensive income by item [table] | Schedule disclosing information related to the analysis of other comprehensive income by item. | disclosure: IAS 1 106A |
| ifrs-full | DisclosureOfAnalysisOfPresentValueOfDefinedBenefitObligationThatDistinguishesNatureCharacteristicsAndRisksExplanatory | text block | Disclosure of analysis of present value of defined benefit obligation that distinguishes nature, characteristics and risks [text block] | The disclosure of an analysis of the present value of a defined benefit obligation that distinguishes the nature, characteristics and risks of the obligation. Such a disclosure could distinguish: (a) between amounts owing to active members, deferred members, and pensioners; (b) between vested benefits and accrued but not vested benefits; and (c) between conditional benefits, amounts attributable to future salary increases and other benefits. [Refer: Defined benefit obligation, at present value] | example: IAS 19 137 |
| ifrs-full | DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsAbstract | | Disclosure of analysis of single amount of discontinued operations [abstract] | | |
| ifrs-full | DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsExplanatory | text block | Disclosure of analysis of single amount of discontinued operations [text block] | The disclosure of the analysis of the single amount of discontinued operations. [Refer: Discontinued operations [member]] | disclosure: IFRS 5 33 b |
| ifrs-full | DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsLineItems | | Disclosure of analysis of single amount of discontinued operations [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsTable | table | Disclosure of analysis of single amount of discontinued operations [table] | Schedule disclosing information related to the analysis of the single amount of discontinued operations. | disclosure: IFRS 5 33 b |
| ifrs-full | DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstract | | Disclosure of assets and liabilities with significant risk of material adjustment [abstract] | | |
| ifrs-full | DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory | text block | Disclosure of assets and liabilities with significant risk of material adjustment [text block] | The disclosure of assets and liabilities for which there exists a significant risk of material adjustment within the next year. | disclosure: IAS 1 125 |
| ifrs-full | DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems | | Disclosure of assets and liabilities with significant risk of material adjustment [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable | table | Disclosure of assets and liabilities with significant risk of material adjustment [table] | Schedule disclosing information related to assets and liabilities with a significant risk of material adjustment. | disclosure: IAS 1 125 |
| ifrs-full | DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAbstract | | Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [abstract] | | |
| ifrs-full | DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersExplanatory | text block | Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [text block] | The disclosure of assets recognised from the costs to obtain or fulfil contracts with customers. | disclosure: IFRS 15 128 a |
| ifrs-full | DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersLineItems | | Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersTable | table | Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [table] | Schedule disclosing information related to assets recognised from the costs to obtain or fulfil contracts with customers. | disclosure: IFRS 15 128 a |
| ifrs-full | DisclosureOfAuditorsRemunerationExplanatory | text block | Disclosure of auditors’ remuneration [text block] | The disclosure of compensation to the entity’s auditors. | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfAuthorisationOfFinancialStatementsExplanatory | text block | Disclosure of authorisation of financial statements [text block] | The disclosure of the authorisation of financial statements for issue. | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfAvailableforsaleAssetsExplanatory | text block | Disclosure of available-for-sale financial assets [text block] | The disclosure of financial assets classified as available for sale. [Refer: Financial assets available-for-sale] | common practice: IAS 1 10 e – Expiry date 2021-01-01 |
| ifrs-full | DisclosureOfBasisOfConsolidationExplanatory | text block | Disclosure of basis of consolidation [text block] | The disclosure of the basis used for consolidation. | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory | text block | Disclosure of basis of preparation of financial statements [text block] | The disclosure of the basis used for the preparation of the financial statements. | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory | text block | Disclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets [text block] | The entire disclosure for biological assets, agricultural produce at point of harvest and government grants related to biological assets. | disclosure: IAS 41 Disclosure |
| ifrs-full | DisclosureOfBorrowingCostsExplanatory | text block | Disclosure of borrowing costs [text block] | The entire disclosure for borrowing costs. | disclosure: IAS 23 Disclosure |
| ifrs-full | DisclosureOfBorrowingsExplanatory | text block | Disclosure of borrowings [text block] | The disclosure of borrowings. [Refer: Borrowings] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfBreakdownOfAssetsAndLiabilitiesAggregatedIntoSingleLineInvestmentBalanceTransitionFromProportionateConsolidationToEquityMethodExplanatory | text block | Disclosure of breakdown of assets and liabilities aggregated into single line investment balance, transition from proportionate consolidation to equity method [text block] | The disclosure of the breakdown of assets and liabilities that have been aggregated into the single line investment balance for the transition from proportionate consolidation to the equity method. | disclosure: IFRS 11 C5 |
| ifrs-full | DisclosureOfBusinessCombinationsAbstract | | Disclosure of detailed information about business combination [abstract] | | |
| ifrs-full | DisclosureOfBusinessCombinationsExplanatory | text block | Disclosure of business combinations [text block] | The entire disclosure for business combinations. | disclosure: IFRS 3 Disclosures |
| ifrs-full | DisclosureOfBusinessCombinationsLineItems | | Disclosure of detailed information about business combination [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfBusinessCombinationsTable | table | Disclosure of detailed information about business combination [table] | Schedule disclosing information related to details of business combinations. | disclosure: IFRS 3 B64 |
| ifrs-full | DisclosureOfCashAndBankBalancesAtCentralBanksExplanatory | text block | Disclosure of cash and bank balances at central banks [text block] | The disclosure of cash and bank balances at central banks. | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfCashAndCashEquivalentsExplanatory | text block | Disclosure of cash and cash equivalents [text block] | The disclosure of cash and cash equivalents. [Refer: Cash and cash equivalents] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfCashFlowStatementExplanatory | text block | Disclosure of cash flow statement [text block] | The entire disclosure for a statement of cash flows. | disclosure: IAS 7 Presentation of a statement of cash flows |
| ifrs-full | DisclosureOfChangesInAccountingEstimatesAbstract | | Disclosure of changes in accounting estimates [abstract] | | |
| ifrs-full | DisclosureOfChangesInAccountingEstimatesExplanatory | text block | Disclosure of changes in accounting estimates [text block] | The disclosure of changes in accounting estimates. | disclosure: IAS 8 39 |
| ifrs-full | DisclosureOfChangesInAccountingEstimatesLineItems | | Disclosure of changes in accounting estimates [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfChangesInAccountingEstimatesTable | table | Disclosure of changes in accounting estimates [table] | Schedule disclosing information related to the changes in accounting estimates. | disclosure: IAS 8 39 |
| ifrs-full | DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory | text block | Disclosure of changes in accounting policies, accounting estimates and errors [text block] | The entire disclosure for changes in accounting policies, accounting estimates and errors. | disclosure: IAS 8 Accounting policies |
| ifrs-full | DisclosureOfChangesInAccountingPoliciesExplanatory | text block | Disclosure of changes in accounting policies [text block] | The disclosure of changes made to accounting policies by the entity. | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfClaimsAndBenefitsPaidExplanatory | text block | Disclosure of claims and benefits paid [text block] | The disclosure of claims and benefits paid to policyholders. | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfClassesOfShareCapitalAbstract | | Disclosure of classes of share capital [abstract] | | |
| ifrs-full | DisclosureOfClassesOfShareCapitalExplanatory | text block | Disclosure of classes of share capital [text block] | The disclosure of classes of share capital. [Refer: Share capital [member]] | disclosure: IAS 1 79 a |
| ifrs-full | DisclosureOfClassesOfShareCapitalLineItems | | Disclosure of classes of share capital [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfClassesOfShareCapitalTable | table | Disclosure of classes of share capital [table] | Schedule disclosing information related to classes of share capital. | disclosure: IAS 1 79 a |
| ifrs-full | DisclosureOfCollateralExplanatory | text block | Disclosure of collateral [text block] | The disclosure of assets and liabilities used as collateral. | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory | text block | Disclosure of commitments and contingent liabilities [text block] | The disclosure of commitments and contingent liabilities. [Refer: Contingent liabilities [member]] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfCommitmentsExplanatory | text block | Disclosure of commitments [text block] | The disclosure of commitments. | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstract | | Disclosure of comparative information prepared under previous GAAP [abstract] | | |
| ifrs-full | DisclosureOfComparativeInformationPreparedUnderPreviousGAAPExplanatory | text block | Disclosure of comparative information prepared under previous GAAP [text block] | The disclosure, in the entity’s first IFRS financial statements, of comparative information prepared under previous GAAP. | disclosure: IFRS 1 24 |
| ifrs-full | DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems | | Disclosure of comparative information prepared under previous GAAP [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfComparativeInformationPreparedUnderPreviousGAAPTable | table | Disclosure of comparative information prepared under previous GAAP [table] | Schedule disclosing information related to comparative information prepared under previous GAAP. | disclosure: IFRS 1 24 |
| ifrs-full | DisclosureOfCompositionOfGroupExplanatory | text block | Disclosure of composition of group [text block] | The disclosure of the composition of the group (the parent and all its subsidiaries). [Refer: Subsidiaries [member]; Parent [member]] | disclosure: IFRS 12 10 a i |
| ifrs-full | DisclosureOfCompoundFinancialInstrumentsWithMultipleEmbeddedDerivativesExplanatory | text | Description of compound financial instruments with multiple embedded derivatives | The description of financial instruments with both a liability and an equity component that have multiple embedded derivatives whose values are interdependent (such as a callable convertible debt instrument). [Refer: Derivatives [member]; Financial instruments, class [member]] | disclosure: IFRS 7 17 |
| ifrs-full | DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory | text block | Disclosure of separate financial statements [text block] | The entire disclosure for separate financial statements. | disclosure: IAS 27 Disclosure, disclosure: IFRS 12 Objective |
| ifrs-full | DisclosureOfContingentLiabilitiesAbstract | | Disclosure of contingent liabilities [abstract] | | |
| ifrs-full | DisclosureOfContingentLiabilitiesExplanatory | text block | Disclosure of contingent liabilities [text block] | The disclosure of contingent liabilities. [Refer: Contingent liabilities [member]] | disclosure: IAS 37 86 |
| ifrs-full | DisclosureOfContingentLiabilitiesInBusinessCombinationAbstract | | Disclosure of contingent liabilities in business combination [abstract] | | |
| ifrs-full | DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory | text block | Disclosure of contingent liabilities in business combination [text block] | The disclosure of contingent liabilities in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]] | disclosure: IFRS 3 B64 j |
| ifrs-full | DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems | | Disclosure of contingent liabilities in business combination [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfContingentLiabilitiesInBusinessCombinationTable | table | Disclosure of contingent liabilities in business combination [table] | Schedule disclosing information related to contingent liabilities in business combinations. | disclosure: IFRS 3 B64 j, disclosure: IFRS 3 B67 c |
| ifrs-full | DisclosureOfContingentLiabilitiesLineItems | | Disclosure of contingent liabilities [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfContingentLiabilitiesTable | table | Disclosure of contingent liabilities [table] | Schedule disclosing information related to contingent liabilities. | disclosure: IAS 37 86 |
| ifrs-full | DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsAbstract | | Disclosure of continuing involvement in derecognised financial assets [abstract] | | |
| ifrs-full | DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsExplanatory | text block | Disclosure of continuing involvement in derecognised financial assets [text block] | The disclosure of continuing involvement in derecognised financial assets. [Refer: Financial assets] | disclosure: IFRS 7 42E, disclosure: IFRS 7 42G |
| ifrs-full | DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems | | Disclosure of continuing involvement in derecognised financial assets [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsTable | table | Disclosure of continuing involvement in derecognised financial assets [table] | Schedule disclosing information related to continuing involvement in derecognised financial assets. | disclosure: IFRS 7 42E, disclosure: IFRS 7 42G |
| ifrs-full | DisclosureOfCostOfSalesExplanatory | text block | Disclosure of cost of sales [text block] | The disclosure of the cost of sales. [Refer: Cost of sales] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfCreditRiskExplanatory | text block | Disclosure of credit risk [text block] | The disclosure of credit risk. [Refer: Credit risk [member]] | common practice: IAS 1 10 e, disclosure: IFRS 7 Credit risk |
| ifrs-full | DisclosureOfCreditRiskExposureAbstract | | Disclosure of credit risk exposure [abstract] | | |
| ifrs-full | DisclosureOfCreditRiskExposureExplanatory | text block | Disclosure of credit risk exposure [text block] | The disclosure of the credit risk exposure. Credit risk exposure is the credit risk inherent in an entity’s financial assets and commitments to extend credit. | disclosure: IFRS 7 35M |
| ifrs-full | DisclosureOfCreditRiskExposureLineItems | | Disclosure of credit risk exposure [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfCreditRiskExposureTable | table | Disclosure of credit risk exposure [table] | Schedule disclosing information related to the credit risk exposure. | disclosure: IFRS 7 35M |
| ifrs-full | DisclosureOfCreditRiskOfInsuranceContractsExplanatory | text block | Disclosure of credit risk of insurance contracts [text block] | The disclosure of information about the credit risk of insurance contracts. [Refer: Credit risk [member]; Types of insurance contracts [member]] | disclosure: IFRS 4 39 d – Expiry date 2021-01-01 |
| ifrs-full | DisclosureOfDebtSecuritiesExplanatory | text block | Disclosure of debt instruments [text block] | The disclosure of debt instruments. [Refer: Debt instruments issued; Debt instruments held] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory | text block | Disclosure of deferred acquisition costs arising from insurance contracts [text block] | The disclosure of deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfDeferredIncomeExplanatory | text block | Disclosure of deferred income [text block] | The disclosure of deferred income. [Refer: Deferred income] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfDeferredTaxesExplanatory | text block | Disclosure of deferred taxes [text block] | The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfDefinedBenefitPlansAbstract | | Disclosure of defined benefit plans [abstract] | | |
| ifrs-full | DisclosureOfDefinedBenefitPlansExplanatory | text block | Disclosure of defined benefit plans [text block] | The disclosure of defined benefit plans. [Refer: Defined benefit plans [member]] | disclosure: IAS 19 138 |
| ifrs-full | DisclosureOfDefinedBenefitPlansLineItems | | Disclosure of defined benefit plans [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfDefinedBenefitPlansTable | table | Disclosure of defined benefit plans [table] | Schedule disclosing information related to defined benefit plans. | disclosure: IAS 19 138 |
| ifrs-full | DisclosureOfDepositsFromBanksExplanatory | text block | Disclosure of deposits from banks [text block] | The disclosure of deposits from banks. [Refer: Deposits from banks] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfDepositsFromCustomersExplanatory | text block | Disclosure of deposits from customers [text block] | The disclosure of deposits from customers. [Refer: Deposits from customers] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfDepreciationAndAmortisationExpenseExplanatory | text block | Disclosure of depreciation and amortisation expense [text block] | The disclosure of depreciation and amortisation expense. [Refer: Depreciation and amortisation expense] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfDerivativeFinancialInstrumentsExplanatory | text block | Disclosure of derivative financial instruments [text block] | The disclosure of derivative financial instruments. [Refer: Derivatives [member]] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfDetailedInformationAboutBiologicalAssetsAbstract | | Disclosure of detailed information about biological assets [abstract] | | |
| ifrs-full | DisclosureOfDetailedInformationAboutBiologicalAssetsExplanatory | text block | Disclosure of detailed information about biological assets [text block] | The disclosure of detailed information about biological assets. [Refer: Biological assets] | example: IAS 41 43 |
| ifrs-full | DisclosureOfDetailedInformationAboutBiologicalAssetsLineItems | | Disclosure of detailed information about biological assets [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfDetailedInformationAboutBiologicalAssetsTable | table | Disclosure of detailed information about biological assets [table] | Schedule disclosing information related to details of biological assets. | example: IAS 41 43 |
| ifrs-full | DisclosureOfDetailedInformationAboutBorrowingsAbstract | | Disclosure of detailed information about borrowings [abstract] | | |
| ifrs-full | DisclosureOfDetailedInformationAboutBorrowingsExplanatory | text block | Disclosure of detailed information about borrowings [text block] | The disclosure of detailed information about borrowings. [Refer: Borrowings] | common practice: IFRS 7 7 |
| ifrs-full | DisclosureOfDetailedInformationAboutBorrowingsLineItems | | Disclosure of detailed information about borrowings [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfDetailedInformationAboutBorrowingsTable | table | Disclosure of detailed information about borrowings [table] | Schedule disclosing information related to details of borrowings. | common practice: IFRS 7 7 |
| ifrs-full | DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory | text block | Disclosure of detailed information about business combination [text block] | The disclosure of detailed information about business combinations. [Refer: Business combinations [member]] | disclosure: IFRS 3 Disclosures application of paragraphs 59 and 61 |
| ifrs-full | DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17Abstract | | Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [abstract] | | |
| ifrs-full | DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatory | text block | Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [text block] | The disclosure of detailed information about concentrations of risk that arises from contracts within the scope of IFRS 17. | disclosure: IFRS 17 127 – Effective 2021-01-01 |
| ifrs-full | DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17LineItems | | Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17Table | table | Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [table] | Schedule disclosing information related to concentrations of risk that arises from contracts within the scope of IFRS 17. | disclosure: IFRS 17 127 – Effective 2021-01-01 |
| ifrs-full | DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4Abstract | | Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 [abstract] | | |
| ifrs-full | DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4Explanatory | text block | Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 [text block] | The disclosure of detailed information about the financial assets described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value] | disclosure: IFRS 4 39G a – Expiry date 2021-01-01 |
| ifrs-full | DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForAssociatesAbstract | | Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for associates [abstract] | | |
| ifrs-full | DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForAssociatesExplanatory | text block | Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for associates [text block] | The disclosure of detailed information about the financial assets described in paragraph 39E(a) of IFRS 4 for associates. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value] | disclosure: IFRS 4 39J – Expiry date 2021-01-01 |
| ifrs-full | DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForAssociatesLineItems | | Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for associates [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForAssociatesTable | table | Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for associates [table] | Schedule disclosing information related to the financial assets described in paragraph 39E(a) of IFRS 4 for associates. | disclosure: IFRS 4 39J – Expiry date 2021-01-01 |
| ifrs-full | DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesAbstract | | Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures [abstract] | | |
| ifrs-full | DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesExplanatory | text block | Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures [text block] | The disclosure of detailed information about the financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value] | disclosure: IFRS 4 39J – Expiry date 2021-01-01 |
| ifrs-full | DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesLineItems | | Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesTable | table | Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures [table] | Schedule disclosing information related to the financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures. | disclosure: IFRS 4 39J – Expiry date 2021-01-01 |
| ifrs-full | DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4LineItems | | Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4Table | table | Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 [table] | Schedule disclosing information related to the financial assets described in paragraph 39E(a) of IFRS 4. | disclosure: IFRS 4 39G a – Expiry date 2021-01-01 |
| ifrs-full | DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory | text block | Disclosure of detailed information about financial instruments [text block] | The disclosure of detailed information about financial instruments. [Refer: Financial instruments, class [member]] | disclosure: IFRS 7 31, disclosure: IFRS 7 7, disclosure: IFRS 7 35K |
| ifrs-full | DisclosureOfDetailedInformationAboutHedgedItemsAbstract | | Disclosure of detailed information about hedged items [abstract] | | |
| ifrs-full | DisclosureOfDetailedInformationAboutHedgedItemsExplanatory | text block | Disclosure of detailed information about hedged items [text block] | The disclosure of detailed information about hedged items. [Refer: Hedged items [member]] | disclosure: IFRS 7 24B |
| ifrs-full | DisclosureOfDetailedInformationAboutHedgedItemsLineItems | | Disclosure of detailed information about hedged items [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfDetailedInformationAboutHedgedItemsTable | table | Disclosure of detailed information about hedged items [table] | Schedule disclosing information related to details of hedged items. | disclosure: IFRS 7 24B |
| ifrs-full | DisclosureOfDetailedInformationAboutHedgesExplanatory | text block | Disclosure of detailed information about hedges [text block] | The disclosure of detailed information about hedges. | disclosure: IFRS 7 22 – Expiry date 2021-01-01 |
| ifrs-full | DisclosureOfDetailedInformationAboutHedgingInstrumentsAbstract | | Disclosure of detailed information about hedging instruments [abstract] | | |
| ifrs-full | DisclosureOfDetailedInformationAboutHedgingInstrumentsExplanatory | text block | Disclosure of detailed information about hedging instruments [text block] | The disclosure of detailed information about hedging instruments. [Refer: Hedging instruments [member]] | disclosure: IFRS 7 24A |
| ifrs-full | DisclosureOfDetailedInformationAboutHedgingInstrumentsLineItems | | Disclosure of detailed information about hedging instruments [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfDetailedInformationAboutHedgingInstrumentsTable | table | Disclosure of detailed information about hedging instruments [table] | Schedule disclosing information related to details of hedging instruments. | disclosure: IFRS 7 24A |
| ifrs-full | DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory | text block | Disclosure of detailed information about intangible assets [text block] | The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill] | disclosure: IAS 38 118 |
| ifrs-full | DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory | text block | Disclosure of detailed information about investment property [text block] | The disclosure of detailed information about investment property. [Refer: Investment property] | disclosure: IAS 40 32A |
| ifrs-full | DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory | text block | Disclosure of detailed information about property, plant and equipment [text block] | The disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and equipment] | disclosure: IAS 16 73 |
| ifrs-full | DisclosureOfDetailedInformationAboutServiceConcessionArrangementsExplanatory | text block | Disclosure of detailed information about service concession arrangements [text block] | The disclosure of detailed information about service concession arrangements. [Refer: Service concession arrangements [member]] | disclosure: SIC 29 6 |
| ifrs-full | DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract | | Disclosure of disaggregation of revenue from contracts with customers [abstract] | | |
| ifrs-full | DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory | text block | Disclosure of disaggregation of revenue from contracts with customers [text block] | The disclosure of the disaggregation of revenue from contracts with customers. [Refer: Revenue from contracts with customers] | disclosure: IFRS 15 114 |
| ifrs-full | DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersLineItems | | Disclosure of disaggregation of revenue from contracts with customers [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable | table | Disclosure of disaggregation of revenue from contracts with customers [table] | Schedule disclosing information related to the disaggregation of revenue from contracts with customers. | disclosure: IFRS 15 114 |
| ifrs-full | DisclosureOfDiscontinuedOperationsExplanatory | text block | Disclosure of discontinued operations [text block] | The disclosure of discontinued operations. [Refer: Discontinued operations [member]] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfDividendsExplanatory | text block | Disclosure of dividends [text block] | The disclosure of dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital. | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfEarningsPerShareExplanatory | text block | Disclosure of earnings per share [text block] | The entire disclosure for earnings per share. | disclosure: IAS 33 Disclosure |
| ifrs-full | DisclosureOfEffectOfChangeOfInvestmentEntityStatusOnFinancialStatementsExplanatory | text block | Disclosure of effect of change of investment entity status on financial statements [text block] | The disclosure of the effect of the change of investment entity status on the financial statements. [Refer: Disclosure of investment entities [text block]] | disclosure: IFRS 12 9B |
| ifrs-full | DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory | text block | Disclosure of effect of changes in foreign exchange rates [text block] | The entire disclosure for the effect of changes in foreign exchange rates. | disclosure: IAS 21 Disclosure |
| ifrs-full | DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedAbstract | | Disclosure of effect of insurance contracts initially recognised [abstract] | | |
| ifrs-full | DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedExplanatory | text block | Disclosure of effect of insurance contracts initially recognised [text block] | The disclosure of the effect of insurance contracts initially recognised in the period. [Refer: Insurance contracts [member]] | disclosure: IFRS 17 107 – Effective 2021-01-01 |
| ifrs-full | DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedLineItems | | Disclosure of effect of insurance contracts initially recognised [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedTable | table | Disclosure of effect of insurance contracts initially recognised [table] | Schedule disclosing information related to the effect of insurance contracts initially recognised in the period. | disclosure: IFRS 17 107 – Effective 2021-01-01 |
| ifrs-full | DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossAbstract | | Disclosure of effect of overlay approach reclassification on profit or loss [abstract] | | |
| ifrs-full | DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossExplanatory | text block | Disclosure of effect of overlay approach reclassification on profit or loss [text block] | The disclosure of the effect of the overlay approach reclassification on profit or loss. | disclosure: IFRS 4 39L e – Effective on first application of IFRS 9 |
| ifrs-full | DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesAbstract | | Disclosure of effect of overlay approach reclassification on profit or loss for associates [abstract] | | |
| ifrs-full | DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesExplanatory | text block | Disclosure of effect of overlay approach reclassification on profit or loss for associates [text block] | The disclosure of the effect of the overlay approach reclassification on profit or loss for associates. | disclosure: IFRS 4 39M – Effective on first application of IFRS 9 |
| ifrs-full | DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesLineItems | | Disclosure of effect of overlay approach reclassification on profit or loss for associates [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesTable | table | Disclosure of effect of overlay approach reclassification on profit or loss for associates [table] | Schedule disclosing information related to the effect of the overlay approach reclassification on profit or loss for associates. | disclosure: IFRS 4 39M – Effective on first application of IFRS 9 |
| ifrs-full | DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesAbstract | | Disclosure of effect of overlay approach reclassification on profit or loss for joint ventures [abstract] | | |
| ifrs-full | DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesExplanatory | text block | Disclosure of effect of overlay approach reclassification on profit or loss for joint ventures [text block] | The disclosure of the effect of the overlay approach reclassification on profit or loss for joint ventures. | disclosure: IFRS 4 39M – Effective on first application of IFRS 9 |
| ifrs-full | DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesLineItems | | Disclosure of effect of overlay approach reclassification on profit or loss for joint ventures [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesTable | table | Disclosure of effect of overlay approach reclassification on profit or loss for joint ventures [table] | Schedule disclosing information related to the effect of the overlay approach reclassification on profit or loss for joint ventures. | disclosure: IFRS 4 39M – Effective on first application of IFRS 9 |
| ifrs-full | DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossLineItems | | Disclosure of effect of overlay approach reclassification on profit or loss [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossTable | table | Disclosure of effect of overlay approach reclassification on profit or loss [table] | Schedule disclosing information related to the effect of the overlay approach reclassification on profit or loss. | disclosure: IFRS 4 39L e – Effective on first application of IFRS 9 |
| ifrs-full | DisclosureOfEffectsOfChangesInParentsOwnershipInterestInSubsidiaryThatDoNotResultInLossOfControlOnEquityAttributableToOwnersOfParentExplanatory | text block | Disclosure of effects of changes in parent’s ownership interest in subsidiary that do not result in loss of control on equity attributable to owners of parent [text block] | The disclosure of a schedule that shows the effects of any changes in the parent’s ownership interest in a subsidiary that do not result in a loss of control on the equity attributable to owners of the parent. | disclosure: IFRS 12 18 |
| ifrs-full | DisclosureOfEmployeeBenefitsExplanatory | text block | Disclosure of employee benefits [text block] | The entire disclosure for employee benefits. | disclosure: IAS 19 Scope |
| ifrs-full | DisclosureOfEntitysReportableSegmentsExplanatory | text block | Disclosure of entity’s operating segments [text block] | The entire disclosure for operating segments. | disclosure: IFRS 8 Disclosure |
| ifrs-full | DisclosureOfEventsAfterReportingPeriodExplanatory | text block | Disclosure of events after reporting period [text block] | The entire disclosure for events after the reporting period. | disclosure: IAS 10 Disclosure |
| ifrs-full | DisclosureOfEvidenceSupportingRecognitionOfDeferredTaxAssetsDependentOnFutureTaxableProfitsAndEntityHasSufferedALossInCurrentOrPrecedingPeriodExplanatory | text | Description of evidence supporting recognition of deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relates | The description of the nature of the evidence supporting the recognition of a deferred tax asset when: (a) the utilisation of the deferred tax asset is dependent on future taxable profits in excess of the profits arising from the reversal of existing taxable temporary differences; and (b) the entity has suffered a loss in either the current or preceding period in the tax jurisdiction to which the deferred tax asset relates. [Refer: Temporary differences [member]; Deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relates] | disclosure: IAS 12 82 |
| ifrs-full | DisclosureOfExpensesByNatureExplanatory | text block | Disclosure of expenses by nature [text block] | The disclosure of expenses by nature. [Refer: Expenses, by nature] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfExpensesExplanatory | text block | Disclosure of expenses [text block] | The disclosure of expenses. | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfExplorationAndEvaluationAssetsExplanatory | text block | Disclosure of exploration and evaluation assets [text block] | The entire disclosure for exploration and evaluation assets. | disclosure: IFRS 6 Disclosure |
| ifrs-full | DisclosureOfExtentOfRiskExposureEntityManagesForHedgingRelationshipsDirectlyAffectedByInterestRateBenchmarkReformExplanatory | text block | Disclosure of extent of risk exposure entity manages for hedging relationships directly affected by interest rate benchmark reform [text block] | The disclosure of the extent of the risk exposure the entity manages for hedging relationships directly affected by the interest rate benchmark reform. | disclosure: IFRS 7.24H b |
| ifrs-full | DisclosureOfExternalCreditExposuresAbstract | | Disclosure of external credit grades [abstract] | | |
| ifrs-full | DisclosureOfExternalCreditExposuresExplanatory | text block | Disclosure of external credit grades [text block] | The disclosure of external credit grades. [Refer: External credit grades [member]] | example: IFRS 7 IG24 – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01 |
| ifrs-full | DisclosureOfExternalCreditExposuresLineItems | | Disclosure of external credit grades [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfExternalCreditExposuresTable | table | Disclosure of external credit grades [table] | Schedule disclosing information related to external credit grades. | example: IFRS 7 IG24 – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01 |
| ifrs-full | DisclosureOfFactAndExplanationWhyDisclosureOfInformationForEachBusinessCombinationIsImpracticable | text | Explanation of fact and explanation of why disclosure of information on revenues and profit or loss is impracticable | The explanation of the fact and the reason why the disclosure of information on revenues and profit (loss) of the acquiree since the acquisition date and the combined entity as though the acquisition date for all business combinations that occurred had been as of the beginning of the reporting period is impracticable. [Refer: Business combinations [member]; Revenue] | disclosure: IFRS 3 B64 q |
| ifrs-full | DisclosureOfFairValueMeasurementExplanatory | text block | Disclosure of fair value measurement [text block] | The entire disclosure for fair value measurement. | disclosure: IFRS 13 Disclosure |
| ifrs-full | DisclosureOfFairValueMeasurementOfAssetsAbstract | | Disclosure of fair value measurement of assets [abstract] | | |
| ifrs-full | DisclosureOfFairValueMeasurementOfAssetsExplanatory | text block | Disclosure of fair value measurement of assets [text block] | The disclosure of the fair value measurement of assets. | disclosure: IFRS 13 93 |
| ifrs-full | DisclosureOfFairValueMeasurementOfAssetsLineItems | | Disclosure of fair value measurement of assets [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfFairValueMeasurementOfAssetsTable | table | Disclosure of fair value measurement of assets [table] | Schedule disclosing information related to the fair value measurement of assets. | disclosure: IFRS 13 93 |
| ifrs-full | DisclosureOfFairValueMeasurementOfEquityAbstract | | Disclosure of fair value measurement of equity [abstract] | | |
| ifrs-full | DisclosureOfFairValueMeasurementOfEquityExplanatory | text block | Disclosure of fair value measurement of equity [text block] | The disclosure of the fair value measurement of equity. | disclosure: IFRS 13 93 |
| ifrs-full | DisclosureOfFairValueMeasurementOfEquityLineItems | | Disclosure of fair value measurement of equity [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfFairValueMeasurementOfEquityTable | table | Disclosure of fair value measurement of equity [table] | Schedule disclosing information related to the fair value measurement of equity. | disclosure: IFRS 13 93 |
| ifrs-full | DisclosureOfFairValueMeasurementOfLiabilitiesAbstract | | Disclosure of fair value measurement of liabilities [abstract] | | |
| ifrs-full | DisclosureOfFairValueMeasurementOfLiabilitiesExplanatory | text block | Disclosure of fair value measurement of liabilities [text block] | The disclosure of the fair value measurement of liabilities. | disclosure: IFRS 13 93 |
| ifrs-full | DisclosureOfFairValueMeasurementOfLiabilitiesLineItems | | Disclosure of fair value measurement of liabilities [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfFairValueMeasurementOfLiabilitiesTable | table | Disclosure of fair value measurement of liabilities [table] | Schedule disclosing information related to the fair value measurement of liabilities. | disclosure: IFRS 13 93 |
| ifrs-full | DisclosureOfFairValueOfEachInvestmentInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeExplanatory | text block | Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [text block] | The disclosure of the fair value of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income] | disclosure: IFRS 7 11A c |
| ifrs-full | DisclosureOfFairValueOfFinancialAssetsAndFinancialLiabilitiesAndReclassificationExplanatory | text block | Disclosure of information about possible differences between carrying amount and fair value of contracts described in IFRS 7.29 b and IFRS 7.29 c [text block] | The disclosure of information about the extent of possible differences between the carrying amount and fair value of: (a) investments in equity instruments that do not have a quoted market price in an active market (or derivatives linked to such equity instruments) that are measured at cost because their fair value cannot be measured reliably; and (b) contracts containing a discretionary participation feature if the fair value of that feature cannot be measured reliably. | disclosure: IFRS 7 30 – Expiry date 2021-01-01 |
| ifrs-full | DisclosureOfFairValueOfFinancialInstrumentsExplanatory | text block | Disclosure of fair value of financial instruments [text block] | The disclosure of the fair value of financial instruments. [Refer: Financial instruments, class [member]; At fair value [member]] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract | | Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [abstract] | | |
| ifrs-full | DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeLineItems | | Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeTable | table | Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [table] | Schedule disclosing information related to the fair value of investments in equity instruments designated at fair value through other comprehensive income. | disclosure: IFRS 7 11A c |
| ifrs-full | DisclosureOfFairValueOfPlanAssetsAbstract | | Disclosure of fair value of plan assets [abstract] | | |
| ifrs-full | DisclosureOfFairValueOfPlanAssetsExplanatory | text block | Disclosure of fair value of plan assets [text block] | The disclosure of the fair value of defined benefit plan assets. [Refer: Plan assets [member]; Defined benefit plans [member]] | disclosure: IAS 19 142 |
| ifrs-full | DisclosureOfFairValueOfPlanAssetsLineItems | | Disclosure of fair value of plan assets [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfFairValueOfPlanAssetsTable | table | Disclosure of fair value of plan assets [table] | Schedule disclosing information related to the fair value of defined benefit plan assets. | disclosure: IAS 19 142 |
| ifrs-full | DisclosureOfFairValuesOfItemsUsedAsDeemedCostAbstract | | Disclosure of fair values of items used as deemed cost [abstract] | | |
| ifrs-full | DisclosureOfFairValuesOfItemsUsedAsDeemedCostExplanatory | text block | Disclosure of fair values of items used as deemed cost [text block] | The disclosure of the fair values used as deemed cost in the entity’s opening IFRS statement of financial position for items of property, plant and equipment, investment property or intangible assets. [Refer: Property, plant and equipment; Investment property; Intangible assets other than goodwill] | disclosure: IFRS 1 30 |
| ifrs-full | DisclosureOfFairValuesOfItemsUsedAsDeemedCostLineItems | | Disclosure of fair values of items used as deemed cost [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfFairValuesOfItemsUsedAsDeemedCostTable | table | Disclosure of fair values of items used as deemed cost [table] | Schedule disclosing information related to the fair values of items used as deemed cost in the entity’s first IFRS financial statements. | disclosure: IFRS 1 30 |
| ifrs-full | DisclosureOfFeeAndCommissionIncomeExpenseExplanatory | text block | Disclosure of fee and commission income (expense) [text block] | The disclosure of fee and commission income (expense). [Refer: Fee and commission income (expense)] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfFinanceCostExplanatory | text block | Disclosure of finance cost [text block] | The disclosure of finance cost. [Refer: Finance costs] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfFinanceIncomeExpenseExplanatory | text block | Disclosure of finance income (cost) [text block] | The disclosure of finance income (cost). [Refer: Finance income (cost)] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfFinanceIncomeExplanatory | text block | Disclosure of finance income [text block] | The disclosure of finance income. [Refer: Finance income] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfFinancialAssetsAbstract | | Disclosure of financial assets [abstract] | | |
| ifrs-full | DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract | | Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [abstract] | | |
| ifrs-full | DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationExplanatory | text block | Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [text block] | The disclosure of designation of financial assets as a result of the amendments to IFRS 9 for prepayment features with negative compensation. | disclosure: IFRS 9 7.2.34 |
| ifrs-full | DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems | | Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationTable | table | Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [table] | Schedule disclosing information related to designation of financial assets as a result of the amendments to IFRS 9 for prepayment features with negative compensation. | disclosure: IFRS 9 7.2.34 |
| ifrs-full | DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9Abstract | | Disclosure of financial assets at date of initial application of IFRS 9 [abstract] | | |
| ifrs-full | DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9Explanatory | text block | Disclosure of financial assets at date of initial application of IFRS 9 [text block] | The disclosure of financial assets at the date of initial application of IFRS 9. | disclosure: IFRS 7 42I |
| ifrs-full | DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9LineItems | | Disclosure of financial assets at date of initial application of IFRS 9 [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9Table | table | Disclosure of financial assets at date of initial application of IFRS 9 [table] | Schedule disclosing information related to financial assets at the date of initial application of IFRS 9. | disclosure: IFRS 7 42I |
| ifrs-full | DisclosureOfFinancialAssetsExplanatory | text block | Disclosure of financial assets [text block] | The disclosure of financial assets. [Refer: Financial assets] | disclosure: IFRS 7 7 |
| ifrs-full | DisclosureOfFinancialAssetsHeldForTradingExplanatory | text block | Disclosure of financial assets held for trading [text block] | The disclosure of financial assets classified as held for trading. [Refer: Financial assets] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfFinancialAssetsLineItems | | Disclosure of financial assets [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfFinancialAssetsTable | table | Disclosure of financial assets [table] | Schedule disclosing information related to financial assets. | disclosure: IFRS 7 7 |
| ifrs-full | DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedAbstract | | Disclosure of financial assets that are either past due or impaired [abstract] | | |
| ifrs-full | DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedExplanatory | text block | Disclosure of financial assets that are either past due or impaired [text block] | The disclosure of financial assets that are either past due or impaired. [Refer: Financial assets] | disclosure: IFRS 7 37 – Expiry date 2021-01-01 |
| ifrs-full | DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems | | Disclosure of financial assets that are either past due or impaired [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedTable | table | Disclosure of financial assets that are either past due or impaired [table] | Schedule disclosing information related to financial assets that are either past due or impaired. | disclosure: IFRS 7 37 – Expiry date 2021-01-01 |
| ifrs-full | DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedAbstract | | Disclosure of financial assets to which overlay approach is applied [abstract] | | |
| ifrs-full | DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedExplanatory | text block | Disclosure of financial assets to which overlay approach is applied [text block] | The disclosure of financial assets to which the overlay approach is applied. | disclosure: IFRS 4 39L b – Effective on first application of IFRS 9 |
| ifrs-full | DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesAbstract | | Disclosure of financial assets to which overlay approach is applied for associates [abstract] | | |
| ifrs-full | DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesExplanatory | text block | Disclosure of financial assets to which overlay approach is applied for associates [text block] | The disclosure of financial assets to which the overlay approach is applied for associates. | disclosure: IFRS 4 39M – Effective on first application of IFRS 9 |
| ifrs-full | DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesLineItems | | Disclosure of financial assets to which overlay approach is applied for associates [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesTable | table | Disclosure of financial assets to which overlay approach is applied for associates [table] | Schedule disclosing information related to the financial assets to which the overlay approach is applied for associates. | disclosure: IFRS 4 39M – Effective on first application of IFRS 9 |
| ifrs-full | DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesAbstract | | Disclosure of financial assets to which overlay approach is applied for joint ventures [abstract] | | |
| ifrs-full | DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesExplanatory | text block | Disclosure of financial assets to which overlay approach is applied for joint ventures [text block] | The disclosure of financial assets to which the overlay approach is applied for joint ventures. | disclosure: IFRS 4 39M – Effective on first application of IFRS 9 |
| ifrs-full | DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesLineItems | | Disclosure of financial assets to which overlay approach is applied for joint ventures [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesTable | table | Disclosure of financial assets to which overlay approach is applied for joint ventures [table] | Schedule disclosing information related to the financial assets to which the overlay approach is applied for joint ventures. | disclosure: IFRS 4 39M – Effective on first application of IFRS 9 |
| ifrs-full | DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedLineItems | | Disclosure of financial assets to which overlay approach is applied [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedTable | table | Disclosure of financial assets to which overlay approach is applied [table] | Schedule disclosing information related to the financial assets to which the overlay approach is applied. | disclosure: IFRS 4 39L b – Effective on first application of IFRS 9 |
| ifrs-full | DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionAbstract | | Disclosure of transferred financial assets that are not derecognised in their entirety [abstract] | | |
| ifrs-full | DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionExplanatory | text block | Disclosure of transferred financial assets that are not derecognised in their entirety [text block] | The disclosure of transferred financial assets that are not derecognised in their entirety. [Refer: Transferred financial assets that are not derecognised in their entirety [member]] | disclosure: IFRS 7 42D |
| ifrs-full | DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems | | Disclosure of transferred financial assets that are not derecognised in their entirety [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionTable | table | Disclosure of transferred financial assets that are not derecognised in their entirety [table] | Schedule disclosing information related to transferred financial assets that are not derecognised in their entirety. | disclosure: IFRS 7 42D |
| ifrs-full | DisclosureOfFinancialInstrumentsAbstract | | Disclosure of detailed information about financial instruments [abstract] | | |
| ifrs-full | DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory | text block | Disclosure of financial instruments at fair value through profit or loss [text block] | The disclosure of financial instruments measured at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract | | Disclosure of financial instruments by type of interest rate [abstract] | | |
| ifrs-full | DisclosureOfFinancialInstrumentsByTypeOfInterestRateExplanatory | text block | Disclosure of financial instruments by type of interest rate [text block] | The disclosure of financial instruments by type of interest rate. [Refer: Financial instruments, class [member]] | common practice: IFRS 7 39 |
| ifrs-full | DisclosureOfFinancialInstrumentsByTypeOfInterestRateLineItems | | Disclosure of financial instruments by type of interest rate [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfFinancialInstrumentsByTypeOfInterestRateTable | table | Disclosure of financial instruments by type of interest rate [table] | Schedule disclosing information related to financial instruments, by type of interest rate. | common practice: IFRS 7 39 |
| ifrs-full | DisclosureOfFinancialInstrumentsDesignatedAtFairValueThroughProfitOrLossExplanatory | text block | Disclosure of financial instruments designated at fair value through profit or loss [text block] | The disclosure of financial instruments designated at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfFinancialInstrumentsExplanatory | text block | Disclosure of financial instruments [text block] | The entire disclosure for financial instruments. | disclosure: IFRS 7 Scope |
| ifrs-full | DisclosureOfFinancialInstrumentsHeldForTradingExplanatory | text block | Disclosure of financial instruments held for trading [text block] | The disclosure of financial instruments classified as held for trading. [Refer: Financial instruments, class [member]] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfFinancialInstrumentsLineItems | | Disclosure of detailed information about financial instruments [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfFinancialInstrumentsTable | table | Disclosure of detailed information about financial instruments [table] | Schedule disclosing information related to details of financial instruments. | disclosure: IFRS 7 31, disclosure: IFRS 7 7, disclosure: IFRS 7 35K |
| ifrs-full | DisclosureOfFinancialLiabilitiesAbstract | | Disclosure of financial liabilities [abstract] | | |
| ifrs-full | DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract | | Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [abstract] | | |
| ifrs-full | DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationExplanatory | text block | Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [text block] | The disclosure of designation of financial liabilities as a result of the amendments to IFRS 9 for prepayment features with negative compensation. | disclosure: IFRS 9 7.2.34 |
| ifrs-full | DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems | | Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationTable | table | Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [table] | Schedule disclosing information related to designation of financial liabilities as a result of the amendments to IFRS 9 for prepayment features with negative compensation. | disclosure: IFRS 9 7.2.34 |
| ifrs-full | DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9Abstract | | Disclosure of financial liabilities at date of initial application of IFRS 9 [abstract] | | |
| ifrs-full | DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9Explanatory | text block | Disclosure of financial liabilities at date of initial application of IFRS 9 [text block] | The disclosure of financial liabilities at the date of initial application of IFRS 9. | disclosure: IFRS 7 42I |
| ifrs-full | DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9LineItems | | Disclosure of financial liabilities at date of initial application of IFRS 9 [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9Table | table | Disclosure of financial liabilities at date of initial application of IFRS 9 [table] | Schedule disclosing information related to financial liabilities at the date of initial application of IFRS 9. | disclosure: IFRS 7 42I |
| ifrs-full | DisclosureOfFinancialLiabilitiesExplanatory | text block | Disclosure of financial liabilities [text block] | The disclosure of financial liabilities. [Refer: Financial liabilities] | disclosure: IFRS 7 7 |
| ifrs-full | DisclosureOfFinancialLiabilitiesHeldForTradingExplanatory | text block | Disclosure of financial liabilities held for trading [text block] | The disclosure of financial liabilities classified as held for trading. [Refer: Financial liabilities] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfFinancialLiabilitiesLineItems | | Disclosure of financial liabilities [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfFinancialLiabilitiesTable | table | Disclosure of financial liabilities [table] | Schedule disclosing information related to financial liabilities. | disclosure: IFRS 7 7 |
| ifrs-full | DisclosureOfFinancialRiskManagementExplanatory | text block | Disclosure of financial risk management [text block] | The disclosure of the entity’s financial risk management practices and policies. | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfFirstTimeAdoptionExplanatory | text block | Disclosure of first-time adoption [text block] | The entire disclosure for the entity’s first-time adoption of International Financial Reporting Standards. | disclosure: IFRS 1 Presentation and Disclosure |
| ifrs-full | DisclosureOfFormsOfFundingOfStructuredEntityAndTheirWeightedaverageLifeExplanatory | text block | Disclosure of forms of funding of structured entity and their weighted-average life [text block] | The disclosure of the forms of funding (for example, commercial paper or medium-term notes) of structured entities and their weighted-average life. | example: IFRS 12 B26 g |
| ifrs-full | DisclosureOfGeneralAndAdministrativeExpenseExplanatory | text block | Disclosure of general and administrative expense [text block] | The disclosure of general and administrative expenses. [Refer: Administrative expenses] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfGeneralHedgeAccountingExplanatory | text block | Disclosure of general hedge accounting [text block] | The entire disclosure for general hedge accounting. | disclosure: IFRS 7 Hedge accounting |
| ifrs-full | DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory | text block | Disclosure of general information about financial statements [text block] | The entire disclosure for general information about financial statements. | disclosure: IAS 1 51 |
| ifrs-full | DisclosureOfGeographicalAreasAbstract | | Disclosure of geographical areas [abstract] | | |
| ifrs-full | DisclosureOfGeographicalAreasExplanatory | text block | Disclosure of geographical areas [text block] | The disclosure of geographical information. | disclosure: IFRS 8 33 |
| ifrs-full | DisclosureOfGeographicalAreasLineItems | | Disclosure of geographical areas [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfGeographicalAreasTable | table | Disclosure of geographical areas [table] | Schedule disclosing information related to geographical areas. | disclosure: IFRS 8 33 |
| ifrs-full | DisclosureOfGoingConcernExplanatory | text block | Disclosure of going concern [text block] | The disclosure of the entity’s ability to continue as a going concern. | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfGoodwillExplanatory | text block | Disclosure of goodwill [text block] | The disclosure of goodwill. [Refer: Goodwill] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfGoodwillNotAllocatedToCashgeneratingUnitExplanatory | text | Explanation of goodwill not allocated to cash-generating unit | The explanation of the reasons why a portion of the goodwill acquired in a business combination has not been allocated to a cash-generating unit (group of units). [Refer: Goodwill; Cash-generating units [member]; Business combinations [member]] | disclosure: IAS 36 133 |
| ifrs-full | DisclosureOfGovernmentGrantsExplanatory | text block | Disclosure of government grants [text block] | The entire disclosure for government grants. | disclosure: IAS 20 Disclosure |
| ifrs-full | DisclosureOfHedgeAccountingAbstract | | Disclosure of detailed information about hedges [abstract] | | |
| ifrs-full | DisclosureOfHedgeAccountingExplanatory | text block | Disclosure of hedge accounting [text block] | The disclosure of hedge accounting. | disclosure: IFRS 7 22 – Expiry date 2021-01-01 |
| ifrs-full | DisclosureOfHedgeAccountingLineItems | | Disclosure of detailed information about hedges [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfHedgeAccountingTable | table | Disclosure of detailed information about hedges [table] | Schedule disclosing information related to details of hedges. | disclosure: IFRS 7 22 – Expiry date 2021-01-01 |
| ifrs-full | DisclosureOfHowEntityAggregatedInterestsInSimilarEntitiesExplanatory | text block | Disclosure of how entity aggregated interests in similar entities [text block] | The disclosure of how the entity aggregated its interests in similar entities. | disclosure: IFRS 12 B3 |
| ifrs-full | DisclosureOfHyperinflationaryReportingExplanatory | text block | Disclosure of hyperinflationary reporting [text block] | The entire disclosure for financial reporting in hyperinflationary economies. | disclosure: IAS 29 Disclosures |
| ifrs-full | DisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract | | Disclosure of impairment loss and reversal of impairment loss [abstract] | | |
| ifrs-full | DisclosureOfImpairmentLossAndReversalOfImpairmentLossExplanatory | text block | Disclosure of impairment loss and reversal of impairment loss [text block] | The disclosure of impairment loss and the reversal of impairment loss. [Refer: Impairment loss; Reversal of impairment loss] | disclosure: IAS 36 126 |
| ifrs-full | DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems | | Disclosure of impairment loss and reversal of impairment loss [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfImpairmentLossAndReversalOfImpairmentLossTable | table | Disclosure of impairment loss and reversal of impairment loss [table] | Schedule disclosing information related to impairment loss and the reversal of impairment loss. | disclosure: IAS 36 126 |
| ifrs-full | DisclosureOfImpairmentLossRecognisedOrReversedAbstract | | Disclosure of impairment loss recognised or reversed for cash-generating unit [abstract] | | |
| ifrs-full | DisclosureOfImpairmentLossRecognisedOrReversedLineItems | | Disclosure of impairment loss recognised or reversed for cash-generating unit [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfImpairmentLossRecognisedOrReversedTable | table | Disclosure of impairment loss recognised or reversed for cash-generating unit [table] | Schedule disclosing information related to impairment loss recognised or reversed for a cash-generating unit. | disclosure: IAS 36 130 d ii |
| ifrs-full | DisclosureOfImpairmentOfAssetsExplanatory | text block | Disclosure of impairment of assets [text block] | The entire disclosure for the impairment of assets. | disclosure: IAS 36 Disclosure |
| ifrs-full | DisclosureOfIncomeTaxExplanatory | text block | Disclosure of income tax [text block] | The entire disclosure for income taxes. | disclosure: IAS 12 Disclosure |
| ifrs-full | DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedOtherEquityInstrumentsGrantedDuringPeriodExplanatory | text block | Disclosure of indirect measurement of fair value of goods or services received, other equity instruments granted during period [text block] | The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity’s other equity instruments (ie other than share options). | disclosure: IFRS 2 47 b |
| ifrs-full | DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedSharebasedPaymentArrangementsModifiedDuringPeriodExplanatory | text block | Disclosure of indirect measurement of fair value of goods or services received, share-based payment arrangements modified during period [text block] | The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity’s equity instruments in share-based payment arrangements that were modified. | disclosure: IFRS 2 47 c |
| ifrs-full | DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory | text block | Disclosure of indirect measurement of fair value of goods or services received, share options granted during period [text block] | The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity’s share options. | disclosure: IFRS 2 47 a |
| ifrs-full | DisclosureOfInformationAboutActivitiesSubjectToRateRegulationAbstract | | Disclosure of information about activities subject to rate regulation [abstract] | | |
| ifrs-full | DisclosureOfInformationAboutActivitiesSubjectToRateRegulationExplanatory | text block | Disclosure of information about activities subject to rate regulation [text block] | The disclosure of information about activities subject to rate regulation. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator. | disclosure: IFRS 14 Explanation of activities subject to rate regulation |
| ifrs-full | DisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItems | | Disclosure of information about activities subject to rate regulation [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfInformationAboutActivitiesSubjectToRateRegulationTable | table | Disclosure of information about activities subject to rate regulation [table] | Schedule disclosing information related to activities subject to rate regulation. | disclosure: IFRS 14 Explanation of activities subject to rate regulation |
| ifrs-full | DisclosureOfInformationAboutAgriculturalProduceAbstract | | Disclosure of information about agricultural produce [abstract] | | |
| ifrs-full | DisclosureOfInformationAboutAgriculturalProduceExplanatory | text block | Disclosure of information about agricultural produce [text block] | The disclosure of information about agricultural produce. Agricultural produce is the harvested produce of the entity’s biological assets. [Refer: Biological assets] | disclosure: IAS 41 46 b ii |
| ifrs-full | DisclosureOfInformationAboutAgriculturalProduceLineItems | | Disclosure of information about agricultural produce [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfInformationAboutAgriculturalProduceTable | table | Disclosure of information about agricultural produce [table] | Schedule disclosing information related to agricultural produce. | disclosure: IAS 41 46 b ii |
| ifrs-full | DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesAbstract | | Disclosure of information about amounts recognised in relation to regulatory deferral account balances [abstract] | | |
| ifrs-full | DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesExplanatory | text block | Disclosure of information about amounts recognised in relation to regulatory deferral account balances [text block] | The disclosure of information about amounts recognised in relation to regulatory deferral account balances. [Refer: Regulatory deferral account balances [member]] | disclosure: IFRS 14 Explanation of recognised amounts |
| ifrs-full | DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItems | | Disclosure of information about amounts recognised in relation to regulatory deferral account balances [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesTable | table | Disclosure of information about amounts recognised in relation to regulatory deferral account balances [table] | Schedule disclosing information related to amounts recognised in relation to regulatory deferral account balances. | disclosure: IFRS 14 Explanation of recognised amounts |
| ifrs-full | DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingAbstract | | Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [abstract] | | |
| ifrs-full | DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingExplanatory | text block | Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [text block] | The disclosure of information about amounts that affected the statement of comprehensive income as a result of hedge accounting. | disclosure: IFRS 7 24C |
| ifrs-full | DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingLineItems | | Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingTable | table | Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [table] | Schedule disclosing information related to amounts that affected the statement of comprehensive income as a result of hedge accounting. | disclosure: IFRS 7 24C |
| ifrs-full | DisclosureOfInformationAboutConsolidatedStructuredEntitiesAbstract | | Disclosure of information about consolidated structured entities [abstract] | | |
| ifrs-full | DisclosureOfInformationAboutConsolidatedStructuredEntitiesExplanatory | text block | Disclosure of information about consolidated structured entities [text block] | The disclosure of information about consolidated structured entities. [Refer: Consolidated structured entities [member]] | disclosure: IFRS 12 Nature of the risks associated with an entity’s interests in consolidated structured entities |
| ifrs-full | DisclosureOfInformationAboutConsolidatedStructuredEntitiesLineItems | | Disclosure of information about consolidated structured entities [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfInformationAboutConsolidatedStructuredEntitiesTable | table | Disclosure of information about consolidated structured entities [table] | Schedule disclosing information related to consolidated structured entities. | disclosure: IFRS 12 Nature of the risks associated with an entity’s interests in consolidated structured entities |
| ifrs-full | DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossAbstract | | Disclosure of information about credit exposures designated as measured at fair value through profit or loss [abstract] | | |
| ifrs-full | DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossExplanatory | text block | Disclosure of information about credit exposures designated as measured at fair value through profit or loss [text block] | The disclosure of information about credit exposures designated as measured at fair value through profit or loss. | disclosure: IFRS 7 24G |
| ifrs-full | DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossLineItems | | Disclosure of information about credit exposures designated as measured at fair value through profit or loss [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossTable | table | Disclosure of information about credit exposures designated as measured at fair value through profit or loss [table] | Schedule disclosing information related to credit exposures designated as measured at fair value through profit or loss. | disclosure: IFRS 7 24G |
| ifrs-full | DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17Abstract | | Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [abstract] | | |
| ifrs-full | DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatory | text block | Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [text block] | The disclosure of information about credit risk that arises from contracts within the scope of IFRS 17. | disclosure: IFRS 17 131 – Effective 2021-01-01 |
| ifrs-full | DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17LineItems | | Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17Table | table | Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [table] | Schedule disclosing information related to credit risk that arises from contracts within the scope of IFRS 17. | disclosure: IFRS 17 131 – Effective 2021-01-01 |
| ifrs-full | DisclosureOfInformationAboutDefinedBenefitPlansAbstract | | Disclosure of information about defined benefit plans [abstract] | | |
| ifrs-full | DisclosureOfInformationAboutEmployeesExplanatory | text block | Disclosure of information about employees [text block] | The disclosure of information about employees. | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfInformationAboutEntitysHedgingRelationshipsDirectlyAffectedByUncertaintyArisingFromInterestRateBenchmarkReformExplanatory | text block | Disclosure of information about entity’s hedging relationships directly affected by uncertainty arising from interest rate benchmark reform [text block] | The disclosure of information about the entity’s hedging relationships that are directly affected by the uncertainty arising from interest rate benchmark reform. | disclosure: IFRS 7.24H |
| ifrs-full | DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossAbstract | | Disclosure of information about expected recognition of contractual service margin in profit or loss [abstract] | | |
| ifrs-full | DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossExplanatory | text block | Disclosure of information about expected recognition of contractual service margin in profit or loss [text block] | The disclosure of information about the expected recognition of the contractual service margin in profit or loss. [Refer: Contractual service margin [member]] | disclosure: IFRS 17 109 – Effective 2021-01-01 |
| ifrs-full | DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossLineItems | | Disclosure of information about expected recognition of contractual service margin in profit or loss [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossTable | table | Disclosure of information about expected recognition of contractual service margin in profit or loss [table] | Schedule disclosing information related to the expected recognition of the contractual service margin in profit or loss. | disclosure: IFRS 17 109 – Effective 2021-01-01 |
| ifrs-full | DisclosureOfInformationAboutInterestsInStructuredEntityExplanatory | text block | Disclosure of information about interests in structured entity [text block] | The disclosure of qualitative and quantitative information about the entity’s interests in structured entities, including, but not limited to, the nature, purpose, size and activities of the structured entity and how the structured entity is financed. | disclosure: IFRS 12 26 |
| ifrs-full | DisclosureOfInformationAboutKeyManagementPersonnelExplanatory | text block | Disclosure of information about key management personnel [text block] | The disclosure of information about key management personnel. [Refer: Key management personnel of entity or parent [member]] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfInformationAboutLiquidityArrangementsGuaranteesOrOtherCommitmentsWithThirdPartiesThatMayAffectFairValueOrRiskOfInterestsInStructuredEntitiesExplanatory | text block | Disclosure of information about liquidity arrangements, guarantees or other commitments with third parties that may affect fair value or risk of interests in structured entities [text block] | The disclosure of information about liquidity arrangements, guarantees or other commitments with third parties that may affect the fair value or risk of the entity’s interests in structured entities. [Refer: Guarantees [member]] | example: IFRS 12 B26 e |
| ifrs-full | DisclosureOfInformationAboutMaturityProfileOfDefinedBenefitObligationExplanatory | text block | Disclosure of information about maturity profile of defined benefit obligation [text block] | The disclosure of information about the maturity profile of a defined benefit obligation. This will include the weighted average duration of the defined benefit obligation and may include other information about the distribution of the timing of benefit payments, such as a maturity analysis of the benefit payments. [Refer: Defined benefit obligation, at present value] | disclosure: IAS 19 147 c |
| ifrs-full | DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAllocatingTransactionPriceExplanatory | text block | Disclosure of information about methods, inputs and assumptions used for allocating transaction price [text block] | The disclosure of information about the methods, inputs and assumptions used for allocating the transaction price in contracts with customers. | disclosure: IFRS 15 126 c |
| ifrs-full | DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAssessingWhetherEstimateOfVariableConsiderationIsConstrainedExplanatory | text block | Disclosure of information about methods, inputs and assumptions used for assessing whether estimate of variable consideration is constrained [text block] | The disclosure of information about the methods, inputs and assumptions used for assessing whether an estimate of variable consideration is constrained. | disclosure: IFRS 15 126 b |
| ifrs-full | DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForDeterminingTransactionPriceExplanatory | text block | Disclosure of information about methods, inputs and assumptions used for determining transaction price [text block] | The disclosure of information about the methods, inputs and assumptions used for determining the transaction price in contracts with customers. | disclosure: IFRS 15 126 a |
| ifrs-full | DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForMeasuringObligationsForReturnsRefundsAndOtherSimilarObligationsExplanatory | text block | Disclosure of information about methods, inputs and assumptions used for measuring obligations for returns, refunds and other similar obligations [text block] | The disclosure of information about the methods, inputs and assumptions used for measuring obligations for returns, refunds and other similar obligations in contracts with customers. | disclosure: IFRS 15 126 d |
| ifrs-full | DisclosureOfInformationAboutOverlayApproachForAssociatesAbstract | | Disclosure of information about overlay approach for associates [abstract] | | |
| ifrs-full | DisclosureOfInformationAboutOverlayApproachForAssociatesExplanatory | text block | Disclosure of information about overlay approach for associates [text block] | The disclosure of information about the overlay approach for associates. | disclosure: IFRS 4 39M – Effective on first application of IFRS 9 |
| ifrs-full | DisclosureOfInformationAboutOverlayApproachForAssociatesLineItems | | Disclosure of information about overlay approach for associates [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfInformationAboutOverlayApproachForAssociatesTable | table | Disclosure of information about overlay approach for associates [table] | Schedule disclosing information related to the overlay approach for associates. | disclosure: IFRS 4 39M – Effective on first application of IFRS 9 |
| ifrs-full | DisclosureOfInformationAboutOverlayApproachForJointVenturesAbstract | | Disclosure of information about overlay approach for joint ventures [abstract] | | |
| ifrs-full | DisclosureOfInformationAboutOverlayApproachForJointVenturesExplanatory | text block | Disclosure of information about overlay approach for joint ventures [text block] | The disclosure of information about the overlay approach for joint ventures. | disclosure: IFRS 4 39M – Effective on first application of IFRS 9 |
| ifrs-full | DisclosureOfInformationAboutOverlayApproachForJointVenturesLineItems | | Disclosure of information about overlay approach for joint ventures [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfInformationAboutOverlayApproachForJointVenturesTable | table | Disclosure of information about overlay approach for joint ventures [table] | Schedule disclosing information related to the overlay approach for joint ventures. | disclosure: IFRS 4 39M – Effective on first application of IFRS 9 |
| ifrs-full | DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesAbstract | | Disclosure of information about temporary exemption from IFRS 9 for associates [abstract] | | |
| ifrs-full | DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesExplanatory | text block | Disclosure of information about temporary exemption from IFRS 9 for associates [text block] | The disclosure information about the temporary exemption from IFRS 9 for associates. | disclosure: IFRS 4 39J – Expiry date 2021-01-01 |
| ifrs-full | DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesLineItems | | Disclosure of information about temporary exemption from IFRS 9 for associates [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesTable | table | Disclosure of information about temporary exemption from IFRS 9 for associates [table] | Schedule disclosing information related to the temporary exemption from IFRS 9 for associates. | disclosure: IFRS 4 39J – Expiry date 2021-01-01 |
| ifrs-full | DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesAbstract | | Disclosure of information about temporary exemption from IFRS 9 for joint ventures [abstract] | | |
| ifrs-full | DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesExplanatory | text block | Disclosure of information about temporary exemption from IFRS 9 for joint ventures [text block] | The disclosure of information about the temporary exemption from IFRS 9 for joint ventures. | disclosure: IFRS 4 39J – Expiry date 2021-01-01 |
| ifrs-full | DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesLineItems | | Disclosure of information about temporary exemption from IFRS 9 for joint ventures [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesTable | table | Disclosure of information about temporary exemption from IFRS 9 for joint ventures [table] | Schedule disclosing information related to the temporary exemption from IFRS 9 for joint ventures. | disclosure: IFRS 4 39J – Expiry date 2021-01-01 |
| ifrs-full | DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsAbstract | | Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [abstract] | | |
| ifrs-full | DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsExplanatory | text block | Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [text block] | The disclosure of information about the terms and conditions of hedging instruments and how they affect future cash flows. [Refer: Hedging instruments [member]] | disclosure: IFRS 7 23A |
| ifrs-full | DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsLineItems | | Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsTable | table | Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [table] | Schedule disclosing information related to the terms and conditions of hedging instruments and how they affect future cash flows. | disclosure: IFRS 7 23A |
| ifrs-full | DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityAbstract | | Disclosure of information about unconsolidated structured entities controlled by investment entity [abstract] | | |
| ifrs-full | DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityExplanatory | text block | Disclosure of information about unconsolidated structured entities controlled by investment entity [text block] | The disclosure of information about unconsolidated structured entities controlled by an investment entity. [Refer: Disclosure of investment entities [text block]; Unconsolidated structured entities [member]] | disclosure: IFRS 12 19F |
| ifrs-full | DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityLineItems | | Disclosure of information about unconsolidated structured entities controlled by investment entity [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityTable | table | Disclosure of information about unconsolidated structured entities controlled by investment entity [table] | Schedule disclosing information related to unconsolidated structured entities controlled by the investment entity. | disclosure: IFRS 12 19F |
| ifrs-full | DisclosureOfInformationAboutUnconsolidatedSubsidiariesAbstract | | Disclosure of information about unconsolidated subsidiaries [abstract] | | |
| ifrs-full | DisclosureOfInformationAboutUnconsolidatedSubsidiariesExplanatory | text block | Disclosure of information about unconsolidated subsidiaries [text block] | The disclosure of information about unconsolidated subsidiaries. [Refer: Subsidiaries [member]] | disclosure: IFRS 12 19B |
| ifrs-full | DisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItems | | Disclosure of information about unconsolidated subsidiaries [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfInformationAboutUnconsolidatedSubsidiariesTable | table | Disclosure of information about unconsolidated subsidiaries [table] | Schedule disclosing information related to unconsolidated subsidiaries. | disclosure: IFRS 12 19B |
| ifrs-full | DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitAbstract | | Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [abstract] | | |
| ifrs-full | DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitExplanatory | text block | Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [text block] | The disclosure of information for an individual asset, including goodwill, or a cash-generating unit, for which an impairment loss has been recognised or reversed. [Refer: Goodwill; Impairment loss; Reversal of impairment loss; Cash-generating units [member]] | disclosure: IAS 36 130 |
| ifrs-full | DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems | | Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitTable | table | Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [table] | Schedule disclosing information related to an individual asset or a cash-generating unit, for which an impairment loss has been recognised or reversed. | disclosure: IAS 36 130 |
| ifrs-full | DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAbstract | | Disclosure of information for cash-generating units [abstract] | | |
| ifrs-full | DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesExplanatory | text block | Disclosure of information for cash-generating units [text block] | The disclosure of information for cash-generating units. [Refer: Cash-generating units [member]] | disclosure: IAS 36 134 |
| ifrs-full | DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems | | Disclosure of information for cash-generating units [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesTable | table | Disclosure of information for cash-generating units [table] | Schedule disclosing information related to cash-generating units. | disclosure: IAS 36 134 |
| ifrs-full | DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory | text block | Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, assets [text block] | The disclosure of information sufficient to permit the reconciliation of classes of assets determined for fair value measurement to the line items in the statement of financial position. | disclosure: IFRS 13 94 |
| ifrs-full | DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionEntitysOwnEquityInstrumentsExplanatory | text block | Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, entity’s own equity instruments [text block] | The disclosure of information sufficient to permit the reconciliation of classes of the entity’s own equity instruments determined for fair value measurement to the line items in the statement of financial position. | disclosure: IFRS 13 94 |
| ifrs-full | DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionLiabilitiesExplanatory | text block | Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, liabilities [text block] | The disclosure of information sufficient to permit the reconciliation of classes of liabilities determined for fair value measurement to the line items in the statement of financial position. | disclosure: IFRS 13 94 |
| ifrs-full | DisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatory | text block | Disclosure of information that enables users of financial statements to evaluate changes in liabilities arising from financing activities [text block] | The disclosure of information that enables users of financial statements to evaluate changes in liabilities arising from financing activities, including both changes arising from cash flows and non-cash changes. [Refer: Liabilities arising from financing activities] | disclosure: IAS 7 44A |
| ifrs-full | DisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstract | | Disclosure of initial application of standards or interpretations [abstract] | | |
| ifrs-full | DisclosureOfInitialApplicationOfStandardsOrInterpretationsLineItems | | Disclosure of initial application of standards or interpretations [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfInitialApplicationOfStandardsOrInterpretationsTable | table | Disclosure of initial application of standards or interpretations [table] | Schedule disclosing information related to the initial application of standards or interpretations. | disclosure: IAS 8 28 |
| ifrs-full | DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Abstract | | Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [abstract] | | |
| ifrs-full | DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Explanatory | text block | Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [text block] | The disclosure of the inputs to the methods used to measure contracts within the scope of IFRS 17. | disclosure: IFRS 17 117 a – Effective 2021-01-01 |
| ifrs-full | DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17LineItems | | Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Table | table | Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [table] | Schedule disclosing information related to the inputs to the methods used to measure contracts within the scope of IFRS 17. | disclosure: IFRS 17 117 a – Effective 2021-01-01 |
| ifrs-full | DisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareExplanatory | text | Description of instruments with potential future dilutive effect not included in calculation of diluted earnings per share | The description of instruments (including contingently issuable shares) that could potentially dilute basic earnings per share in the future, but were not included in the calculation of diluted earnings per share because they are antidilutive for the period(s) presented. | disclosure: IAS 33 70 c |
| ifrs-full | DisclosureOfInsuranceContractsExplanatory | text block | Disclosure of insurance contracts [text block] | The entire disclosure for insurance contracts. | disclosure: IFRS 17 Disclosure – Effective 2021-01-01, disclosure: IFRS 4 Disclosure – Expiry date 2021-01-01 |
| ifrs-full | DisclosureOfInsurancePremiumRevenueExplanatory | text block | Disclosure of insurance premium revenue [text block] | The disclosure of insurance premium revenue. [Refer: Revenue] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfInsuranceRiskExplanatory | text block | Disclosure of insurance risk [text block] | The disclosure of risk, other than financial risk, transferred from the holder of an insurance contract to the issuer. | disclosure: IFRS 4 39 c – Expiry date 2021-01-01 |
| ifrs-full | DisclosureOfIntangibleAssetsAbstract | | Disclosure of detailed information about intangible assets [abstract] | | |
| ifrs-full | DisclosureOfIntangibleAssetsAndGoodwillExplanatory | text block | Disclosure of intangible assets and goodwill [text block] | The disclosure of intangible assets and goodwill. [Refer: Intangible assets and goodwill] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfIntangibleAssetsExplanatory | text block | Disclosure of intangible assets [text block] | The entire disclosure for intangible assets. | disclosure: IAS 38 Disclosure |
| ifrs-full | DisclosureOfIntangibleAssetsLineItems | | Disclosure of detailed information about intangible assets [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfIntangibleAssetsMaterialToEntityAbstract | | Disclosure of intangible assets material to entity [abstract] | | |
| ifrs-full | DisclosureOfIntangibleAssetsMaterialToEntityExplanatory | text block | Disclosure of intangible assets material to entity [text block] | The disclosure of intangible assets that are material to the entity. [Refer: Intangible assets material to entity] | disclosure: IAS 38 122 b |
| ifrs-full | DisclosureOfIntangibleAssetsMaterialToEntityLineItems | | Disclosure of intangible assets material to entity [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfIntangibleAssetsMaterialToEntityTable | table | Disclosure of intangible assets material to entity [table] | Schedule disclosing information related to intangible assets that are material to the entity. | disclosure: IAS 38 122 b |
| ifrs-full | DisclosureOfIntangibleAssetsTable | table | Disclosure of detailed information about intangible assets [table] | Schedule disclosing information related to details of intangible assets. | disclosure: IAS 38 118 |
| ifrs-full | DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeAbstract | | Disclosure of intangible assets with indefinite useful life [abstract] | | |
| ifrs-full | DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatory | text block | Disclosure of intangible assets with indefinite useful life [text block] | The disclosure of intangible assets with an indefinite useful life. [Refer: Intangible assets with indefinite useful life] | disclosure: IAS 38 122 a |
| ifrs-full | DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLineItems | | Disclosure of intangible assets with indefinite useful life [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeTable | table | Disclosure of intangible assets with indefinite useful life [table] | Schedule disclosing information related to intangible assets with an indefinite useful life. | disclosure: IAS 38 122 a |
| ifrs-full | DisclosureOfInterestExpenseExplanatory | text block | Disclosure of interest expense [text block] | The disclosure of interest expense. [Refer: Interest expense] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfInterestIncomeExpenseExplanatory | text block | Disclosure of interest income (expense) [text block] | The disclosure of interest income and expense. [Refer: Interest income (expense)] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfInterestIncomeExplanatory | text block | Disclosure of interest income [text block] | The disclosure of interest income. [Refer: Interest income] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfInterestInFundsExplanatory | text block | Disclosure of interest in funds [text block] | The entire disclosure for the entity’s interest in decommissioning, restoration and environmental rehabilitation funds. | disclosure: IFRIC 5 Consensus |
| ifrs-full | DisclosureOfInterestsInAssociatesExplanatory | text block | Disclosure of interests in associates [text block] | The disclosure of interests in associates. [Refer: Associates [member]] | disclosure: IFRS 12 2 b ii |
| ifrs-full | DisclosureOfInterestsInJointArrangementsExplanatory | text block | Disclosure of interests in joint arrangements [text block] | The disclosure of interests in joint arrangements. A joint arrangement is an arrangement of which two or more parties have joint control. | disclosure: IFRS 12 2 b ii |
| ifrs-full | DisclosureOfInterestsInOtherEntitiesExplanatory | text block | Disclosure of interests in other entities [text block] | The entire disclosure for interests in other entities. | disclosure: IFRS 12 1 |
| ifrs-full | DisclosureOfInterestsInSubsidiariesExplanatory | text block | Disclosure of interests in subsidiaries [text block] | The disclosure of interests in subsidiaries. [Refer: Subsidiaries [member]] | disclosure: IFRS 12 2 b i |
| ifrs-full | DisclosureOfInterestsInUnconsolidatedStructuredEntitiesExplanatory | text block | Disclosure of interests in unconsolidated structured entities [text block] | The disclosure of interests in structured entities that are not controlled by the entity (unconsolidated structured entities). [Refer: Unconsolidated structured entities [member]] | disclosure: IFRS 12 2 b iii |
| ifrs-full | DisclosureOfInterimFinancialReportingExplanatory | text block | Disclosure of interim financial reporting [text block] | The entire disclosure for interim financial reporting. | disclosure: IAS 34 Content of an interim financial report |
| ifrs-full | DisclosureOfInternalCreditExposuresAbstract | | Disclosure of internal credit grades [abstract] | | |
| ifrs-full | DisclosureOfInternalCreditExposuresExplanatory | text block | Disclosure of internal credit grades [text block] | The disclosure of internal credit grades. [Refer: Internal credit grades [member]] | example: IFRS 7 IG25 – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01 |
| ifrs-full | DisclosureOfInternalCreditExposuresLineItems | | Disclosure of internal credit grades [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfInternalCreditExposuresTable | table | Disclosure of internal credit grades [table] | Schedule disclosing information related to internal credit grades. | example: IFRS 7 IG25 – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01 |
| ifrs-full | DisclosureOfInventoriesExplanatory | text block | Disclosure of inventories [text block] | The entire disclosure for inventories. | disclosure: IAS 2 Disclosure |
| ifrs-full | DisclosureOfInvestmentContractsLiabilitiesExplanatory | text block | Disclosure of investment contracts liabilities [text block] | The disclosure of investment contracts liabilities. [Refer: Investment contracts liabilities] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfInvestmentEntitiesExplanatory | text block | Disclosure of investment entities [text block] | The disclosure of investment entities. An investment entity is an entity that: (a) obtains funds from one or more investors for the purpose of providing those investor(s) with investment management services; (b) commits to its investor(s) that its business purpose is to invest funds solely for returns from capital appreciation, investment income, or both; and (c) measures and evaluates the performance of substantially all of its investments on a fair value basis. | disclosure: IFRS 12 Investment entity status |
| ifrs-full | DisclosureOfInvestmentPropertyAbstract | | Disclosure of detailed information about investment property [abstract] | | |
| ifrs-full | DisclosureOfInvestmentPropertyExplanatory | text block | Disclosure of investment property [text block] | The entire disclosure for investment property. | disclosure: IAS 40 Disclosure |
| ifrs-full | DisclosureOfInvestmentPropertyLineItems | | Disclosure of detailed information about investment property [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfInvestmentPropertyTable | table | Disclosure of detailed information about investment property [table] | Schedule disclosing information related to details of investment property. | disclosure: IAS 40 32A |
| ifrs-full | DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory | text block | Disclosure of investments accounted for using equity method [text block] | The disclosure of investments accounted for using the equity method. [Refer: Investments accounted for using equity method] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory | text block | Disclosure of investments other than investments accounted for using equity method [text block] | The disclosure of investments other than investments accounted for using the equity method. [Refer: Investments other than investments accounted for using equity method] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfIssuedCapitalExplanatory | text block | Disclosure of issued capital [text block] | The disclosure of issued capital. [Refer: Issued capital] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfJointOperationsAbstract | | Disclosure of joint operations [abstract] | | |
| ifrs-full | DisclosureOfJointOperationsExplanatory | text block | Disclosure of joint operations [text block] | The disclosure of joint operations. [Refer: Joint operations [member]] | disclosure: IFRS 12 B4 c |
| ifrs-full | DisclosureOfJointOperationsLineItems | | Disclosure of joint operations [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfJointOperationsTable | table | Disclosure of joint operations [table] | Schedule disclosing information related to joint operations. | disclosure: IFRS 12 B4 c |
| ifrs-full | DisclosureOfJointVenturesAbstract | | Disclosure of joint ventures [abstract] | | |
| ifrs-full | DisclosureOfJointVenturesExplanatory | text block | Disclosure of joint ventures [text block] | The disclosure of joint ventures. [Refer: Joint ventures [member]] | disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 b |
| ifrs-full | DisclosureOfJointVenturesLineItems | | Disclosure of joint ventures [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfJointVenturesTable | table | Disclosure of joint ventures [table] | Schedule disclosing information related to joint ventures. | disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 b |
| ifrs-full | DisclosureOfLeasePrepaymentsExplanatory | text block | Disclosure of lease prepayments [text block] | The disclosure of lease prepayments. [Refer: Prepayments] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfLeasesExplanatory | text block | Disclosure of leases [text block] | The entire disclosure for leases. | disclosure: IFRS 16 Presentation, disclosure: IFRS 16 Disclosure |
| ifrs-full | DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAbstract | | Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [abstract] | | |
| ifrs-full | DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementExplanatory | text block | Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [text block] | The disclosure of liabilities measured at fair value and issued with an inseparable third-party credit enhancement. [Refer: Liabilities measured at fair value and issued with inseparable third-party credit enhancement [member]] | disclosure: IFRS 13 98 |
| ifrs-full | DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementLineItems | | Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementTable | table | Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [table] | Schedule disclosing information related to liabilities measured at fair value and issued with inseparable third-party credit enhancement. | disclosure: IFRS 13 98 |
| ifrs-full | DisclosureOfLiquidityRiskExplanatory | text block | Disclosure of liquidity risk [text block] | The disclosure of liquidity risk. [Refer: Liquidity risk [member]] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfLiquidityRiskOfInsuranceContractsExplanatory | text block | Disclosure of liquidity risk of insurance contracts [text block] | The disclosure of information about the liquidity risk of insurance contracts. [Refer: Liquidity risk [member]; Types of insurance contracts [member]] | disclosure: IFRS 4 39 d – Expiry date 2021-01-01 |
| ifrs-full | DisclosureOfLoansAndAdvancesToBanksExplanatory | text block | Disclosure of loans and advances to banks [text block] | The disclosure of loans and advances to banks. [Refer: Loans and advances to banks] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfLoansAndAdvancesToCustomersExplanatory | text block | Disclosure of loans and advances to customers [text block] | The disclosure of loans and advances to customers. [Refer: Loans and advances to customers] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfMajorCustomersAbstract | | Disclosure of major customers [abstract] | | |
| ifrs-full | DisclosureOfMajorCustomersLineItems | | Disclosure of major customers [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfMajorCustomersTable | table | Disclosure of major customers [table] | Schedule disclosing information related to the entity’s major customers. | disclosure: IFRS 8 34 |
| ifrs-full | DisclosureOfMarketRiskExplanatory | text block | Disclosure of market risk [text block] | The disclosure of market risk. [Refer: Market risk [member]] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfMarketRiskOfInsuranceContractsExplanatory | text block | Disclosure of market risk of insurance contracts [text block] | The disclosure of information about the market risk of insurance contracts. [Refer: Market risk [member]; Types of insurance contracts [member]] | disclosure: IFRS 4 39 d – Expiry date 2021-01-01 |
| ifrs-full | DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesAbstract | | Disclosure of maturity analysis for derivative financial liabilities [abstract] | | |
| ifrs-full | DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesLineItems | | Disclosure of maturity analysis for derivative financial liabilities [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesTable | table | Disclosure of maturity analysis for derivative financial liabilities [table] | Schedule disclosing information related to the maturity analysis for derivative financial liabilities. | disclosure: IFRS 7 39 b |
| ifrs-full | DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskAbstract | | Disclosure of maturity analysis for financial assets held for managing liquidity risk [abstract] | | |
| ifrs-full | DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskExplanatory | text block | Disclosure of maturity analysis for financial assets held for managing liquidity risk [text block] | The disclosure of a maturity analysis for financial assets held for managing liquidity risk. [Refer: Financial assets; Liquidity risk [member]] | disclosure: IFRS 7 B11E |
| ifrs-full | DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskLineItems | | Disclosure of maturity analysis for financial assets held for managing liquidity risk [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskTable | table | Disclosure of maturity analysis for financial assets held for managing liquidity risk [table] | Schedule disclosing information related to the maturity analysis for financial assets held for managing liquidity risk. | disclosure: IFRS 7 B11E |
| ifrs-full | DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17Abstract | | Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [abstract] | | |
| ifrs-full | DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatory | text block | Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [text block] | The disclosure of the maturity analysis for liquidity risk that arises from contracts within the scope of IFRS 17. | disclosure: IFRS 17 132 b – Effective 2021-01-01 |
| ifrs-full | DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17LineItems | | Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17Table | table | Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [table] | Schedule disclosing information related to the maturity analysis for liquidity risk that arises from contracts within the scope of IFRS 17. | disclosure: IFRS 17 132 b – Effective 2021-01-01 |
| ifrs-full | DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesAbstract | | Disclosure of maturity analysis for non-derivative financial liabilities [abstract] | | |
| ifrs-full | DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesLineItems | | Disclosure of maturity analysis for non-derivative financial liabilities [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesTable | table | Disclosure of maturity analysis for non-derivative financial liabilities [table] | Schedule disclosing information related to the maturity analysis for non-derivative financial liabilities. | disclosure: IFRS 7 39 a |
| ifrs-full | DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableAbstract | | Disclosure of maturity analysis of finance lease payments receivable [abstract] | | |
| ifrs-full | DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableExplanatory | text block | Disclosure of maturity analysis of finance lease payments receivable [text block] | The disclosure of a maturity analysis of finance lease payments receivable. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. | disclosure: IFRS 16 94 |
| ifrs-full | DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableLineItems | | Disclosure of maturity analysis of finance lease payments receivable [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableTable | table | Disclosure of maturity analysis of finance lease payments receivable [table] | Schedule disclosing information related to the maturity analysis of finance lease payments receivable. | disclosure: IFRS 16 94 |
| ifrs-full | DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsAbstract | | Disclosure of maturity analysis of operating lease payments [abstract] | | |
| ifrs-full | DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory | text block | Disclosure of maturity analysis of operating lease payments [text block] | The disclosure of a maturity analysis of operating lease payments. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. | disclosure: IFRS 16 97 |
| ifrs-full | DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsLineItems | | Disclosure of maturity analysis of operating lease payments [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsTable | table | Disclosure of maturity analysis of operating lease payments [table] | Schedule disclosing information related to the maturity analysis of operating lease payments. | disclosure: IFRS 16 97 |
| ifrs-full | DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsExplanatory | text block | Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [text block] | The disclosure of a maturity analysis of the undiscounted cash outflows that would or may be required to repurchase derecognised financial assets or other amounts payable to the transferee in respect of transferred assets, showing the remaining contractual maturities of the entity’s continuing involvement. [Refer: Undiscounted cash outflow required to repurchase derecognised financial assets; Other amounts payable to transferee in respect of transferred assets] | disclosure: IFRS 7 42E e |
| ifrs-full | DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsAbstract | | Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [abstract] | | |
| ifrs-full | DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsLineItems | | Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsTable | table | Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [table] | Schedule disclosing information related to the maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to the transferee in respect of the transferred assets. | disclosure: IFRS 7 42E e |
| ifrs-full | DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsAbstract | | Disclosure of nature and extent of risks arising from financial instruments [abstract] | | |
| ifrs-full | DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsExplanatory | text block | Disclosure of nature and extent of risks arising from financial instruments [text block] | The disclosure of information that enables users of financial statements to evaluate the nature and extent of risks arising from financial instruments to which the entity is exposed. [Refer: Financial instruments, class [member]] | disclosure: IFRS 7 31 |
| ifrs-full | DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems | | Disclosure of nature and extent of risks arising from financial instruments [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsTable | table | Disclosure of nature and extent of risks arising from financial instruments [table] | Schedule disclosing information related to the nature and extent of risks arising from financial instruments. | disclosure: IFRS 7 33, disclosure: IFRS 7 34 |
| ifrs-full | DisclosureOfNatureAndExtentOfRisksArisingFromInsuranceContractsExplanatory | text block | Disclosure of nature and extent of risks arising from insurance contracts [text block] | The disclosure of information to evaluate the nature and extent of risks arising from insurance contracts. [Refer: Types of insurance contracts [member]] | disclosure: IFRS 4 38 – Expiry date 2021-01-01 |
| ifrs-full | DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17Abstract | | Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [abstract] | | |
| ifrs-full | DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17Explanatory | text block | Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [text block] | The disclosure of the nature and extent of risks that arise from contracts within the scope of IFRS 17. | disclosure: IFRS 17 124 – Effective 2021-01-01, disclosure: IFRS 17 125 – Effective 2021-01-01 |
| ifrs-full | DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17LineItems | | Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17Table | table | Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [table] | Schedule disclosing information related to the nature and extent of risks that arise from contracts within the scope of IFRS 17. | disclosure: IFRS 17 124 – Effective 2021-01-01, disclosure: IFRS 17 125 – Effective 2021-01-01 |
| ifrs-full | DisclosureOfNatureOfPotentialIncomeTaxConsequencesThatWouldResultFromPaymentOfDividendExplanatory | text | Description of nature of potential income tax consequences that would result from payment of dividend | The description of the nature of the potential income tax consequences that would result from the payment of dividends to the entity’s shareholders in jurisdictions such as those where income taxes are payable at a higher or lower rate if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity, or where income taxes may be refundable or payable if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity. [Refer: Retained earnings] | disclosure: IAS 12 82A |
| ifrs-full | DisclosureOfNetAssetValueAttributableToUnitholdersExplanatory | text block | Disclosure of net asset value attributable to unit-holders [text block] | The disclosure of the net asset value attributable to unit-holders. | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfNetDefinedBenefitLiabilityAssetAbstract | | Disclosure of net defined benefit liability (asset) [abstract] | | |
| ifrs-full | DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory | text block | Disclosure of net defined benefit liability (asset) [text block] | The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)] | disclosure: IAS 19 140 a |
| ifrs-full | DisclosureOfNetDefinedBenefitLiabilityAssetLineItems | | Disclosure of net defined benefit liability (asset) [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfNetDefinedBenefitLiabilityAssetTable | table | Disclosure of net defined benefit liability (asset) [table] | Schedule disclosing information related to the net defined benefit liability (asset). | disclosure: IAS 19 140 a |
| ifrs-full | DisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsAbstract | | Disclosure of net, gross and reinsurer’s share for amounts arising from insurance contracts [abstract] | | |
| ifrs-full | DisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsExplanatory | text block | Disclosure of net, gross and reinsurer’s share for amounts arising from insurance contracts [text block] | The disclosure of the net and gross amounts and the reinsurer’s share for amounts arising from insurance contracts. [Refer: Types of insurance contracts [member]] | common practice: IFRS 4 Disclosure – Expiry date 2021-01-01 |
| ifrs-full | DisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsLineItems | | Disclosure of net, gross and reinsurer’s share for amounts arising from insurance contracts [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsTable | table | Disclosure of net, gross and reinsurer’s share for amounts arising from insurance contracts [table] | Schedule disclosing information related to the net and gross amounts and to the reinsurer’s share for amounts arising from insurance contracts. | common practice: IFRS 4 Disclosure – Expiry date 2021-01-01 |
| ifrs-full | DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract | | Disclosure of non-adjusting events after reporting period [abstract] | | |
| ifrs-full | DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory | text block | Disclosure of non-adjusting events after reporting period [text block] | The disclosure of non-adjusting events after the reporting period. [Refer: Non-adjusting events after reporting period [member]] | disclosure: IAS 10 21 |
| ifrs-full | DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems | | Disclosure of non-adjusting events after reporting period [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfNonadjustingEventsAfterReportingPeriodTable | table | Disclosure of non-adjusting events after reporting period [table] | Schedule disclosing information related to non-adjusting events after the reporting period. | disclosure: IAS 10 21 |
| ifrs-full | DisclosureOfNoncontrollingInterestsExplanatory | text block | Disclosure of non-controlling interests [text block] | The disclosure of non-controlling interests. [Refer: Non-controlling interests] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory | text block | Disclosure of non-current assets held for sale and discontinued operations [text block] | The entire disclosure for non-current assets held for sale and discontinued operations. | disclosure: IFRS 5 Presentation and Disclosure |
| ifrs-full | DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory | text block | Disclosure of non-current assets or disposal groups classified as held for sale [text block] | The disclosure of non-current assets or disposal groups classified as held for sale. [Refer: Non-current assets or disposal groups classified as held for sale] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfNotesAndOtherExplanatoryInformationExplanatory | text block | Disclosure of notes and other explanatory information [text block] | The disclosure of notes and other explanatory information as part of a complete set of financial statements. | disclosure: IAS 1 10 e |
| ifrs-full | DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory | text block | Disclosure of number and weighted average exercise prices of other equity instruments [text block] | The disclosure of the number and weighted average exercise prices of other equity instruments (ie other than share options). | common practice: IFRS 2 45 |
| ifrs-full | DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory | text block | Disclosure of number and weighted average exercise prices of share options [text block] | The disclosure of the number and weighted average exercise prices of share options. [Refer: Weighted average [member]] | disclosure: IFRS 2 45 b |
| ifrs-full | DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsAbstract | | Disclosure of number and weighted average remaining contractual life of outstanding share options [abstract] | | |
| ifrs-full | DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsExplanatory | text block | Disclosure of number and weighted average remaining contractual life of outstanding share options [text block] | The disclosure of the number and weighted average remaining contractual life of outstanding share options. [Refer: Weighted average [member]] | disclosure: IFRS 2 45 d |
| ifrs-full | DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsLineItems | | Disclosure of number and weighted average remaining contractual life of outstanding share options [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsTable | table | Disclosure of number and weighted average remaining contractual life of outstanding share options [table] | Schedule disclosing information related to the number and weighted average remaining contractual life of outstanding share options. | disclosure: IFRS 2 45 d |
| ifrs-full | DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalAbstract | | Disclosure of objectives, policies and processes for managing capital [abstract] | | |
| ifrs-full | DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory | text block | Disclosure of objectives, policies and processes for managing capital [text block] | The disclosure of information that enables users of financial statements to evaluate the entity’s objectives, policies and processes for managing capital. | disclosure: IAS 1 134 |
| ifrs-full | DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalLineItems | | Disclosure of objectives, policies and processes for managing capital [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalTable | table | Disclosure of objectives, policies and processes for managing capital [table] | Schedule disclosing information related to the objectives, policies and processes for managing capital. | disclosure: IAS 1 136 |
| ifrs-full | DisclosureOfOffsettingOfFinancialAssetsAbstract | | Disclosure of offsetting of financial assets [abstract] | | |
| ifrs-full | DisclosureOfOffsettingOfFinancialAssetsAndFinancialLiabilitiesExplanatory | text block | Disclosure of offsetting of financial assets and financial liabilities [text block] | The disclosure of the offsetting of financial assets and financial liabilities. [Refer: Financial assets; Financial liabilities] | disclosure: IFRS 7 Offsetting financial assets and financial liabilities |
| ifrs-full | DisclosureOfOffsettingOfFinancialAssetsExplanatory | text block | Disclosure of offsetting of financial assets [text block] | The disclosure of the offsetting of financial assets. [Refer: Financial assets] | disclosure: IFRS 7 13C |
| ifrs-full | DisclosureOfOffsettingOfFinancialAssetsLineItems | | Disclosure of offsetting of financial assets [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfOffsettingOfFinancialAssetsTable | table | Disclosure of offsetting of financial assets [table] | Schedule disclosing information related to the offsetting of financial assets. | disclosure: IFRS 7 13C |
| ifrs-full | DisclosureOfOffsettingOfFinancialLiabilitiesAbstract | | Disclosure of offsetting of financial liabilities [abstract] | | |
| ifrs-full | DisclosureOfOffsettingOfFinancialLiabilitiesExplanatory | text block | Disclosure of offsetting of financial liabilities [text block] | The disclosure of the offsetting of financial liabilities. [Refer: Financial liabilities] | disclosure: IFRS 7 13C |
| ifrs-full | DisclosureOfOffsettingOfFinancialLiabilitiesLineItems | | Disclosure of offsetting of financial liabilities [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfOffsettingOfFinancialLiabilitiesTable | table | Disclosure of offsetting of financial liabilities [table] | Schedule disclosing information related to the offsetting of financial liabilities. | disclosure: IFRS 7 13C |
| ifrs-full | DisclosureOfOperatingSegmentsAbstract | | Disclosure of operating segments [abstract] | | |
| ifrs-full | DisclosureOfOperatingSegmentsExplanatory | text block | Disclosure of operating segments [text block] | The disclosure of operating segments. [Refer: Operating segments [member]] | disclosure: IFRS 8 23 |
| ifrs-full | DisclosureOfOperatingSegmentsLineItems | | Disclosure of operating segments [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfOperatingSegmentsTable | table | Disclosure of operating segments [table] | Schedule disclosing information related to operating segments. | disclosure: IFRS 8 23 |
| ifrs-full | DisclosureOfOtherAssetsExplanatory | text block | Disclosure of other assets [text block] | The disclosure of other assets. [Refer: Other assets] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfOtherCurrentAssetsExplanatory | text block | Disclosure of other current assets [text block] | The disclosure of other current assets. [Refer: Other current assets] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfOtherCurrentLiabilitiesExplanatory | text block | Disclosure of other current liabilities [text block] | The disclosure of other current liabilities. [Refer: Other current liabilities] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfOtherLiabilitiesExplanatory | text block | Disclosure of other liabilities [text block] | The disclosure of other liabilities. [Refer: Other liabilities] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfOtherNoncurrentAssetsExplanatory | text block | Disclosure of other non-current assets [text block] | The disclosure of other non-current assets. [Refer: Other non-current assets] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfOtherNoncurrentLiabilitiesExplanatory | text block | Disclosure of other non-current liabilities [text block] | The disclosure of other non-current liabilities. [Refer: Other non-current liabilities] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfOtherOperatingExpenseExplanatory | text block | Disclosure of other operating expense [text block] | The disclosure of other operating expense. [Refer: Other operating income (expense)] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfOtherOperatingIncomeExpenseExplanatory | text block | Disclosure of other operating income (expense) [text block] | The disclosure of other operating income or expense. [Refer: Other operating income (expense)] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfOtherOperatingIncomeExplanatory | text block | Disclosure of other operating income [text block] | The disclosure of other operating income. [Refer: Other operating income (expense)] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfOtherProvisionsAbstract | | Disclosure of other provisions [abstract] | | |
| ifrs-full | DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory | text block | Disclosure of other provisions, contingent liabilities and contingent assets [text block] | The entire disclosure for other provisions, contingent liabilities and contingent assets. | disclosure: IAS 37 Disclosure |
| ifrs-full | DisclosureOfOtherProvisionsExplanatory | text block | Disclosure of other provisions [text block] | The disclosure of other provisions. [Refer: Other provisions] | disclosure: IAS 37 84 |
| ifrs-full | DisclosureOfOtherProvisionsLineItems | | Disclosure of other provisions [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfOtherProvisionsTable | table | Disclosure of other provisions [table] | Schedule disclosing information related to other provisions. | disclosure: IAS 37 84 |
| ifrs-full | DisclosureOfPerformanceObligationsAbstract | | Disclosure of performance obligations [abstract] | | |
| ifrs-full | DisclosureOfPerformanceObligationsExplanatory | text block | Disclosure of performance obligations [text block] | The disclosure of performance obligations in contracts with customers. [Refer: Performance obligations [member]] | disclosure: IFRS 15 119 |
| ifrs-full | DisclosureOfPerformanceObligationsLineItems | | Disclosure of performance obligations [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfPerformanceObligationsTable | table | Disclosure of performance obligations [table] | Schedule disclosing information related to performance obligations in contracts with customers. | disclosure: IFRS 15 119 |
| ifrs-full | DisclosureOfPrepaymentsAndOtherAssetsExplanatory | text block | Disclosure of prepayments and other assets [text block] | The disclosure of prepayments and other assets. [Refer: Other assets; Prepayments] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfProductsAndServicesAbstract | | Disclosure of products and services [abstract] | | |
| ifrs-full | DisclosureOfProductsAndServicesExplanatory | text block | Disclosure of products and services [text block] | The disclosure of the entity’s products and services. [Refer: Products and services [member]] | disclosure: IFRS 8 32 |
| ifrs-full | DisclosureOfProductsAndServicesLineItems | | Disclosure of products and services [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfProductsAndServicesTable | table | Disclosure of products and services [table] | Schedule disclosing information related to the entity’s products and services. | disclosure: IFRS 8 32 |
| ifrs-full | DisclosureOfProfitLossFromOperatingActivitiesExplanatory | text block | Disclosure of profit (loss) from operating activities [text block] | The disclosure of profit (loss) from operating activities. [Refer: Profit (loss) from operating activities] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfPropertyPlantAndEquipmentAbstract | | Disclosure of detailed information about property, plant and equipment [abstract] | | |
| ifrs-full | DisclosureOfPropertyPlantAndEquipmentExplanatory | text block | Disclosure of property, plant and equipment [text block] | The entire disclosure for property, plant and equipment. | disclosure: IAS 16 Disclosure |
| ifrs-full | DisclosureOfPropertyPlantAndEquipmentLineItems | | Disclosure of detailed information about property, plant and equipment [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfPropertyPlantAndEquipmentTable | table | Disclosure of detailed information about property, plant and equipment [table] | Schedule disclosing information related to details of property, plant and equipment. | disclosure: IAS 16 73 |
| ifrs-full | DisclosureOfProvisionMatrixAbstract | | Disclosure of provision matrix [abstract] | | |
| ifrs-full | DisclosureOfProvisionMatrixExplanatory | text block | Disclosure of provision matrix [text block] | The disclosure of the provision matrix. | example: IFRS 7 35N |
| ifrs-full | DisclosureOfProvisionMatrixLineItems | | Disclosure of provision matrix [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfProvisionMatrixTable | table | Disclosure of provision matrix [table] | Schedule disclosing information related to the provision matrix. | example: IFRS 7 35N |
| ifrs-full | DisclosureOfProvisionsExplanatory | text block | Disclosure of provisions [text block] | The disclosure of provisions. [Refer: Provisions] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfQuantitativeInformationAboutLeasesForLesseeAbstract | | Disclosure of quantitative information about leases for lessee [abstract] | | |
| ifrs-full | DisclosureOfQuantitativeInformationAboutLeasesForLessorAbstract | | Disclosure of quantitative information about leases for lessor [abstract] | | |
| ifrs-full | DisclosureOfQuantitativeInformationAboutRightofuseAssetsAbstract | | Disclosure of quantitative information about right-of-use assets [abstract] | | |
| ifrs-full | DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory | text block | Disclosure of quantitative information about right-of-use assets [text block] | The disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets] | disclosure: IFRS 16 53 |
| ifrs-full | DisclosureOfQuantitativeInformationAboutRightofuseAssetsLineItems | | Disclosure of quantitative information about right-of-use assets [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfQuantitativeInformationAboutRightofuseAssetsTable | table | Disclosure of quantitative information about right-of-use assets [table] | Schedule disclosing information related to right-of-use assets. | disclosure: IFRS 16 53 |
| ifrs-full | DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsAbstract | | Disclosure of range of exercise prices of outstanding share options [abstract] | | |
| ifrs-full | DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory | text block | Disclosure of range of exercise prices of outstanding share options [text block] | The disclosure of the range of exercise prices for outstanding share options. | disclosure: IFRS 2 45 d |
| ifrs-full | DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsLineItems | | Disclosure of range of exercise prices of outstanding share options [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsTable | table | Disclosure of range of exercise prices of outstanding share options [table] | Schedule disclosing information related to the range of exercise prices of outstanding share options. | disclosure: IFRS 2 45 d |
| ifrs-full | DisclosureOfRankingAndAmountsOfPotentialLossesInStructuredEntitiesBorneByPartiesWhoseInterestsRankLowerThanEntitysInterestsExplanatory | text block | Disclosure of ranking and amounts of potential losses in structured entities borne by parties whose interests rank lower than entity’s interests [text block] | The disclosure of the ranking and amounts of potential losses in structured entities borne by parties whose interests rank lower than entity’s interests in the structured entities. | example: IFRS 12 B26 d |
| ifrs-full | DisclosureOfReclassificationOfFinancialAssetsAbstract | | Disclosure of reclassification of financial assets [abstract] | | |
| ifrs-full | DisclosureOfReclassificationOfFinancialAssetsExplanatory | text block | Disclosure of reclassification of financial assets [text block] | The disclosure of information about the reclassification of financial assets. [Refer: Financial assets] | disclosure: IFRS 7 12B |
| ifrs-full | DisclosureOfReclassificationOfFinancialAssetsLineItems | | Disclosure of reclassification of financial assets [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfReclassificationOfFinancialAssetsTable | table | Disclosure of reclassification of financial assets [table] | Schedule disclosing information related to the reclassification of financial assets. | disclosure: IFRS 7 12B |
| ifrs-full | DisclosureOfReclassificationOfFinancialInstrumentsExplanatory | text block | Disclosure of reclassification of financial instruments [text block] | The disclosure of the reclassification of financial instruments. [Refer: Financial instruments, class [member]] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfReclassificationsOrChangesInPresentationAbstract | | Disclosure of reclassifications or changes in presentation [abstract] | | |
| ifrs-full | DisclosureOfReclassificationsOrChangesInPresentationExplanatory | text block | Disclosure of reclassifications or changes in presentation [text block] | The disclosure of reclassifications or changes in the presentation of items in the financial statements. | disclosure: IAS 1 41 |
| ifrs-full | DisclosureOfReclassificationsOrChangesInPresentationLineItems | | Disclosure of reclassifications or changes in presentation [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfReclassificationsOrChangesInPresentationTable | table | Disclosure of reclassifications or changes in presentation [table] | Schedule disclosing information related to reclassifications or changes in presentation. | disclosure: IAS 1 41 |
| ifrs-full | DisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromAccountingForInvestmentAtCostOrInAccordanceWithIFRS9ToAccountingForAssetsAndLiabilitiesExplanatory | text block | Disclosure of reconciliation between investment derecognised and assets and liabilities recognised, transition from accounting for investment at cost or in accordance with IFRS 9 to accounting for assets and liabilities [text block] | The disclosure of the reconciliation between the investment derecognised and the assets and liabilities recognised on the transition from accounting for investment at cost or in accordance with IFRS 9 to accounting for assets and liabilities. | disclosure: IFRS 11 C12 b |
| ifrs-full | DisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromEquityMethodToAccountingForAssetsAndLiabilitiesExplanatory | text block | Disclosure of reconciliation between investment derecognised and assets and liabilities recognised, transition from equity method to accounting for assets and liabilities [text block] | The disclosure of the reconciliation between the investment derecognised and the assets and liabilities recognised on the transition from the equity method to accounting for assets and liabilities. | disclosure: IFRS 11 C10 |
| ifrs-full | DisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract | | Disclosure of reconciliation of changes in biological assets [abstract] | | |
| ifrs-full | DisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory | text block | Disclosure of reconciliation of changes in biological assets [text block] | The disclosure of the reconciliation of changes in biological assets. [Refer: Biological assets] | disclosure: IAS 41 50 |
| ifrs-full | DisclosureOfReconciliationOfChangesInBiologicalAssetsLineItems | | Disclosure of reconciliation of changes in biological assets [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfReconciliationOfChangesInBiologicalAssetsTable | table | Disclosure of reconciliation of changes in biological assets [table] | Schedule disclosing information related to the reconciliation of changes in biological assets. | disclosure: IAS 41 50 |
| ifrs-full | DisclosureOfReconciliationOfChangesInGoodwillAbstract | | Disclosure of reconciliation of changes in goodwill [abstract] | | |
| ifrs-full | DisclosureOfReconciliationOfChangesInGoodwillExplanatory | text block | Disclosure of reconciliation of changes in goodwill [text block] | The disclosure of the reconciliation of changes in goodwill. [Refer: Goodwill] | disclosure: IFRS 3 B67 d |
| ifrs-full | DisclosureOfReconciliationOfChangesInGoodwillLineItems | | Disclosure of reconciliation of changes in goodwill [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfReconciliationOfChangesInGoodwillTable | table | Disclosure of reconciliation of changes in goodwill [table] | Schedule disclosing information related to the reconciliation of changes in goodwill. | disclosure: IFRS 3 B67 d |
| ifrs-full | DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsAbstract | | Disclosure of reconciliation of changes in insurance contracts by components [abstract] | | |
| ifrs-full | DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsExplanatory | text block | Disclosure of reconciliation of changes in insurance contracts by components [text block] | The disclosure of the reconciliation of changes in insurance contracts by components, ie the estimates of the present value of the future cash flows, the risk adjustment for non-financial risk and the contractual service margin. [Refer: Insurance contracts [member]] | disclosure: IFRS 17 101 – Effective 2021-01-01 |
| ifrs-full | DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsLineItems | | Disclosure of reconciliation of changes in insurance contracts by components [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsTable | table | Disclosure of reconciliation of changes in insurance contracts by components [table] | Schedule disclosing information related to the reconciliation of changes in insurance contracts by components. | disclosure: IFRS 17 101 – Effective 2021-01-01 |
| ifrs-full | DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsAbstract | | Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [abstract] | | |
| ifrs-full | DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsExplanatory | text block | Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [text block] | The disclosure of the reconciliation of changes in insurance contracts by remaining coverage and incurred claims. [Refer: Insurance contracts [member]] | disclosure: IFRS 17 100 – Effective 2021-01-01 |
| ifrs-full | DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsLineItems | | Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsTable | table | Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [table] | Schedule disclosing information related to the reconciliation of changes in insurance contracts by remaining coverage and incurred claims. | disclosure: IFRS 17 100 – Effective 2021-01-01 |
| ifrs-full | DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstract | | Disclosure of reconciliation of changes in intangible assets and goodwill [abstract] | | |
| ifrs-full | DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory | text block | Disclosure of reconciliation of changes in intangible assets and goodwill [text block] | The disclosure of the reconciliation of changes in intangible assets and goodwill. [Refer: Intangible assets and goodwill] | common practice: IAS 38 118 |
| ifrs-full | DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillLineItems | | Disclosure of reconciliation of changes in intangible assets and goodwill [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillTable | table | Disclosure of reconciliation of changes in intangible assets and goodwill [table] | Schedule disclosing information related to the reconciliation of changes in intangible assets and goodwill. | common practice: IAS 38 118 |
| ifrs-full | DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsAbstract | | Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [abstract] | | |
| ifrs-full | DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsExplanatory | text block | Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [text block] | The disclosure of the reconciliation of changes in the loss allowance and explanation of changes in the gross carrying amount for financial instruments. Loss allowance is the allowance for expected credit losses on financial assets measured in accordance with paragraph 4.1.2 of IFRS 9, lease receivables and contract assets, the accumulated impairment amount for financial assets measured in accordance with paragraph 4.1.2 A of IFRS 9 and the provision for expected credit losses on loan commitments and financial guarantee contracts. [Refer: Gross carrying amount [member]] | disclosure: IFRS 7 35H, disclosure: IFRS 7 35I |
| ifrs-full | DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems | | Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsTable | table | Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [table] | Schedule disclosing information related to the reconciliation of changes in the loss allowance and explanation of changes in the gross carrying amount for financial instruments. | disclosure: IFRS 7 35H, disclosure: IFRS 7 35I |
| ifrs-full | DisclosureOfReconciliationOfFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsToIndividualLineItemsInStatementOfFinancialPositionExplanatory | text block | Disclosure of reconciliation of financial assets subject to offsetting, enforceable master netting arrangements or similar agreements to individual line items in statement of financial position [text block] | The disclosure of the reconciliation of the net amounts presented in the statement of financial position for financial assets that are offset or that are subject to an enforceable master netting arrangement or similar agreement, to the individual line item amounts presented in the statement of financial position. [Refer: Financial assets] | disclosure: IFRS 7 B46 |
| ifrs-full | DisclosureOfReconciliationOfFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsToIndividualLineItemsInStatementOfFinancialPositionExplanatory | text block | Disclosure of reconciliation of financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements to individual line items in statement of financial position [text block] | The disclosure of the reconciliation of the net amounts presented in the statement of financial position for financial liabilities that are offset or that are subject to an enforceable master netting arrangement or similar agreement, to the individual line item amounts presented in the statement of financial position. [Refer: Financial liabilities] | disclosure: IFRS 7 B46 |
| ifrs-full | DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstract | | Disclosure of reconciliation of liabilities arising from financing activities [abstract] | | |
| ifrs-full | DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory | text block | Disclosure of reconciliation of liabilities arising from financing activities [text block] | The disclosure of the reconciliation of liabilities arising from financing activities. [Refer: Liabilities arising from financing activities] | example: IAS 7 44D |
| ifrs-full | DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems | | Disclosure of reconciliation of liabilities arising from financing activities [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesTable | table | Disclosure of reconciliation of liabilities arising from financing activities [table] | Schedule disclosing information related to the reconciliation of liabilities arising from financing activities. | example: IAS 7 44D |
| ifrs-full | DisclosureOfReconciliationOfSummarisedFinancialInformationOfAssociateAccountedForUsingEquityMethodToCarryingAmountOfInterestInAssociateExplanatory | text block | Disclosure of reconciliation of summarised financial information of associate accounted for using equity method to carrying amount of interest in associate [text block] | The disclosure of the reconciliation of the summarised financial information of an associate accounted for using the equity method to the carrying amount of the reporting entity’s interest in the associate. [Refer: Carrying amount [member]; Associates [member]] | disclosure: IFRS 12 B14 b |
| ifrs-full | DisclosureOfReconciliationOfSummarisedFinancialInformationOfJointVentureAccountedForUsingEquityMethodToCarryingAmountOfInterestInJointVentureExplanatory | text block | Disclosure of reconciliation of summarised financial information of joint venture accounted for using equity method to carrying amount of interest in joint venture [text block] | The disclosure of the reconciliation of the summarised financial information of a joint venture accounted for using the equity method to the carrying amount of the reporting entity’s interest in the joint venture. [Refer: Carrying amount [member]; Joint ventures [member]] | disclosure: IFRS 12 B14 b |
| ifrs-full | DisclosureOfRedemptionProhibitionTransferBetweenFinancialLiabilitiesAndEquityExplanatory | text block | Disclosure of redemption prohibition, transfer between financial liabilities and equity [text block] | The entire disclosure for the change in a redemption prohibition that leads to a transfer between financial liabilities and equity. | disclosure: IFRIC 2 Disclosure |
| ifrs-full | DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesAbstract | | Disclosure of redesignated financial assets and liabilities [abstract] | | |
| ifrs-full | DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesExplanatory | text block | Disclosure of redesignated financial assets and liabilities [text block] | The disclosure of financial assets and financial liabilities that have been redesignated during the transition to IFRSs. [Refer: Financial assets; Financial liabilities; IFRSs [member]] | disclosure: IFRS 1 29 |
| ifrs-full | DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesLineItems | | Disclosure of redesignated financial assets and liabilities [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesTable | table | Disclosure of redesignated financial assets and liabilities [table] | Schedule disclosing information related to redesignated financial assets and liabilities. | disclosure: IFRS 1 29 |
| ifrs-full | DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17Abstract | | Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [abstract] | | |
| ifrs-full | DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17Explanatory | text block | Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [text block] | The disclosure of redesignation of financial assets at the date of initial application of IFRS 17. | disclosure: IFRS 17 C32 – Effective 2021-01-01 |
| ifrs-full | DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17LineItems | | Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17Table | table | Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [table] | Schedule disclosing information related to redesignation of financial assets at the date of initial application of IFRS 17. | disclosure: IFRS 17 C32 – Effective 2021-01-01 |
| ifrs-full | DisclosureOfRegulatoryDeferralAccountsExplanatory | text block | Disclosure of regulatory deferral accounts [text block] | The entire disclosure for regulatory deferral accounts. | disclosure: IFRS 14 Presentation, disclosure: IFRS 14 Disclosure |
| ifrs-full | DisclosureOfReimbursementRightsAbstract | | Disclosure of reimbursement rights [abstract] | | |
| ifrs-full | DisclosureOfReimbursementRightsExplanatory | text block | Disclosure of reimbursement rights [text block] | The disclosure of reimbursement rights. [Refer: Reimbursement rights, at fair value] | disclosure: IAS 19 140 b |
| ifrs-full | DisclosureOfReimbursementRightsLineItems | | Disclosure of reimbursement rights [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfReimbursementRightsTable | table | Disclosure of reimbursement rights [table] | Schedule disclosing information related to reimbursement rights. | disclosure: IAS 19 140 b |
| ifrs-full | DisclosureOfReinsuranceExplanatory | text block | Disclosure of reinsurance [text block] | The disclosure of reinsurance. | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfRelatedPartyExplanatory | text block | Disclosure of related party [text block] | The entire disclosure for related parties. | disclosure: IAS 24 Disclosures |
| ifrs-full | DisclosureOfRepurchaseAndReverseRepurchaseAgreementsExplanatory | text block | Disclosure of repurchase and reverse repurchase agreements [text block] | The disclosure of repurchase and reverse repurchase agreements. | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfResearchAndDevelopmentExpenseExplanatory | text block | Disclosure of research and development expense [text block] | The disclosure of research and development expense. [Refer: Research and development expense] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfReservesAndOtherEquityInterestExplanatory | text block | Disclosure of reserves within equity [text block] | The disclosure of reserves within equity. [Refer: Other reserves [member]] | disclosure: IAS 1 79 b |
| ifrs-full | DisclosureOfReservesWithinEquityAbstract | | Disclosure of reserves within equity [abstract] | | |
| ifrs-full | DisclosureOfReservesWithinEquityLineItems | | Disclosure of reserves within equity [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfReservesWithinEquityTable | table | Disclosure of reserves within equity [table] | Schedule disclosing information related to reserves within equity. | disclosure: IAS 1 79 b |
| ifrs-full | DisclosureOfRestrictedCashAndCashEquivalentsExplanatory | text block | Disclosure of restricted cash and cash equivalents [text block] | The disclosure of restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfRevenueExplanatory | text block | Disclosure of revenue [text block] | The entire disclosure for revenue. | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfRevenueFromContractsWithCustomersExplanatory | text block | Disclosure of revenue from contracts with customers [text block] | The entire disclosure for revenue from contracts with customers. | disclosure: IFRS 15 Presentation, disclosure: IFRS 15 Disclosure |
| ifrs-full | DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingAbstract | | Disclosure of risk management strategy related to hedge accounting [abstract] | | |
| ifrs-full | DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory | text block | Disclosure of risk management strategy related to hedge accounting [text block] | The disclosure of risk management strategy related to hedge accounting. | disclosure: IFRS 7 22A |
| ifrs-full | DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingLineItems | | Disclosure of risk management strategy related to hedge accounting [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingTable | table | Disclosure of risk management strategy related to hedge accounting [table] | Schedule disclosing information related to the risk management strategy in relation to hedge accounting. | disclosure: IFRS 7 22A |
| ifrs-full | DisclosureOfSegmentsMajorCustomersExplanatory | text block | Disclosure of major customers [text block] | The disclosure of major customers. | disclosure: IFRS 8 34 |
| ifrs-full | DisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstract | | Disclosure of sensitivity analysis for actuarial assumptions [abstract] | | |
| ifrs-full | DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory | text block | Disclosure of sensitivity analysis for actuarial assumptions [text block] | The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [member]; Defined benefit obligation, at present value] | disclosure: IAS 19 145 |
| ifrs-full | DisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItems | | Disclosure of sensitivity analysis for actuarial assumptions [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable | table | Disclosure of sensitivity analysis for actuarial assumptions [table] | Schedule disclosing information related to the sensitivity analysis for actuarial assumptions. | disclosure: IAS 19 145 |
| ifrs-full | DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsAbstract | | Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [abstract] | | |
| ifrs-full | DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsExplanatory | text block | Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [text block] | The disclosure of the sensitivity analysis of fair value measurement of assets to changes in unobservable inputs. | disclosure: IFRS 13 93 h |
| ifrs-full | DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsLineItems | | Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsTable | table | Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [table] | Schedule disclosing information related to the sensitivity analysis of fair value measurement of assets to changes in unobservable inputs. | disclosure: IFRS 13 93 h |
| ifrs-full | DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsAbstract | | Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity’s own equity instruments [abstract] | | |
| ifrs-full | DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsExplanatory | text block | Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity’s own equity instruments [text block] | The disclosure of the sensitivity analysis of the fair value measurement of the entity’s own equity instruments to changes in unobservable inputs. | disclosure: IFRS 13 93 h |
| ifrs-full | DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsLineItems | | Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity’s own equity instruments [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsTable | table | Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity’s own equity instruments [table] | Schedule disclosing information related to the sensitivity analysis of the fair value measurement of the entity’s own equity instruments to changes in unobservable inputs. | disclosure: IFRS 13 93 h |
| ifrs-full | DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesAbstract | | Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [abstract] | | |
| ifrs-full | DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesExplanatory | text block | Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [text block] | The disclosure of the sensitivity analysis of the fair value measurement of liabilities to changes in unobservable inputs. | disclosure: IFRS 13 93 h |
| ifrs-full | DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesLineItems | | Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesTable | table | Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [table] | Schedule disclosing information related to the sensitivity analysis of the fair value measurement of liabilities to changes in unobservable inputs. | disclosure: IFRS 13 93 h |
| ifrs-full | DisclosureOfSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfIFRS17Explanatory | text block | Disclosure of sensitivity analysis other than specified in paragraph 128(a) of IFRS 17 [text block] | The disclosure of a sensitivity analysis other than the analysis specified in paragraph 128(a) of IFRS 17. | disclosure: IFRS 17 129 – Effective 2021-01-01 |
| ifrs-full | DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17Abstract | | Disclosure of sensitivity analysis to changes in risk exposures that arise from contracts within scope of IFRS 17 [abstract] | | |
| ifrs-full | DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17Explanatory | text block | Disclosure of sensitivity analysis to changes in risk exposures that arise from contracts within scope of IFRS 17 [text block] | The disclosure of the sensitivity analysis to changes in risk exposures that arise from contracts within the scope of IFRS 17. | disclosure: IFRS 17 128 a – Effective 2021-01-01 |
| ifrs-full | DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17LineItems | | Disclosure of sensitivity analysis to changes in risk exposures that arise from contracts within scope of IFRS 17 [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17Table | table | Disclosure of sensitivity analysis to changes in risk exposures that arise from contracts within scope of IFRS 17 [table] | Schedule disclosing information related to the sensitivity analysis to changes in risk exposures that arise from contracts within the scope of IFRS 17. | disclosure: IFRS 17 128 a – Effective 2021-01-01 |
| ifrs-full | DisclosureOfSensitivityToInsuranceRiskExplanatory | text block | Disclosure of sensitivity to insurance risk [text block] | The disclosure of the entity’s sensitivity to insurance risk. | disclosure: IFRS 4 39 c i – Expiry date 2021-01-01 |
| ifrs-full | DisclosureOfServiceConcessionArrangementsAbstract | | Disclosure of detailed information about service concession arrangements [abstract] | | |
| ifrs-full | DisclosureOfServiceConcessionArrangementsExplanatory | text block | Disclosure of service concession arrangements [text block] | The entire disclosure for service concession arrangements. | disclosure: SIC 29 Consensus |
| ifrs-full | DisclosureOfServiceConcessionArrangementsLineItems | | Disclosure of detailed information about service concession arrangements [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfServiceConcessionArrangementsTable | table | Disclosure of detailed information about service concession arrangements [table] | Schedule disclosing information related to details of service concession arrangements. | disclosure: SIC 29 6 |
| ifrs-full | DisclosureOfSharebasedPaymentArrangementsExplanatory | text block | Disclosure of share-based payment arrangements [text block] | The entire disclosure for share-based payment arrangements. | disclosure: IFRS 2 44 |
| ifrs-full | DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory | text block | Disclosure of share capital, reserves and other equity interest [text block] | The entire disclosure for share capital, reserves and other equity interest. | disclosure: IAS 1 79 |
| ifrs-full | DisclosureOfSignificantAdjustmentsToValuationObtainedExplanatory | text block | Disclosure of significant adjustments to valuation obtained [text block] | The disclosure of the reconciliation between the valuation obtained for investment property and the adjusted valuation included in the financial statements, including the aggregate amount of any recognised lease obligations that have been added back, and any other significant adjustments. [Refer: Investment property] | disclosure: IAS 40 77 |
| ifrs-full | DisclosureOfSignificantInterestRateBenchmarksToWhichEntitysHedgingRelationshipsAreExposedExplanatory | text block | Disclosure of significant interest rate benchmarks to which entity’s hedging relationships are exposed [text block] | The disclosure of significant interest rate benchmarks to which the entity’s hedging relationships are exposed. | disclosure: IFRS 7.24H a |
| ifrs-full | DisclosureOfSignificantInvestmentsInAssociatesAbstract | | Disclosure of associates [abstract] | | |
| ifrs-full | DisclosureOfSignificantInvestmentsInAssociatesExplanatory | text block | Disclosure of associates [text block] | The disclosure of associates. [Refer: Associates [member]] | disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 d |
| ifrs-full | DisclosureOfSignificantInvestmentsInAssociatesLineItems | | Disclosure of associates [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfSignificantInvestmentsInAssociatesTable | table | Disclosure of associates [table] | Schedule disclosing information related to associates. | disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 d |
| ifrs-full | DisclosureOfSignificantInvestmentsInSubsidiariesAbstract | | Disclosure of subsidiaries [abstract] | | |
| ifrs-full | DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory | text block | Disclosure of subsidiaries [text block] | The disclosure of subsidiaries. [Refer: Subsidiaries [member]] | disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 a |
| ifrs-full | DisclosureOfSignificantInvestmentsInSubsidiariesLineItems | | Disclosure of subsidiaries [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfSignificantInvestmentsInSubsidiariesTable | table | Disclosure of subsidiaries [table] | Schedule disclosing information related to subsidiaries. | disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 a |
| ifrs-full | DisclosureOfSignificantJudgementsAndAssumptionsMadeInRelationToInterestsInOtherEntitiesExplanatory | text block | Disclosure of significant judgements and assumptions made in relation to interests in other entities [text block] | The disclosure of significant judgements and assumptions made in relation to interests in other entities. | disclosure: IFRS 12 7 |
| ifrs-full | DisclosureOfSignificantJudgementsAndChangesInJudgementsMadeInApplyingIFRS17Explanatory | text block | Disclosure of significant judgements and changes in judgements made in applying IFRS 17 [text block] | The disclosure of the significant judgements and changes in judgements made in applying IFRS 17. Specifically, an entity shall disclose the inputs, assumptions and estimation techniques used. | disclosure: IFRS 17 117 – Effective 2021-01-01 |
| ifrs-full | DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsAbstract | | Disclosure of significant unobservable inputs used in fair value measurement of assets [abstract] | | |
| ifrs-full | DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsExplanatory | text block | Disclosure of significant unobservable inputs used in fair value measurement of assets [text block] | The disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of assets. | disclosure: IFRS 13 93 d |
| ifrs-full | DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsLineItems | | Disclosure of significant unobservable inputs used in fair value measurement of assets [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsTable | table | Disclosure of significant unobservable inputs used in fair value measurement of assets [table] | Schedule disclosing information related to significant unobservable inputs used in the fair value measurement of assets. | disclosure: IFRS 13 93 d |
| ifrs-full | DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityAbstract | | Disclosure of significant unobservable inputs used in fair value measurement of equity [abstract] | | |
| ifrs-full | DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityExplanatory | text block | Disclosure of significant unobservable inputs used in fair value measurement of equity [text block] | The disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]] | disclosure: IFRS 13 93 d |
| ifrs-full | DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityLineItems | | Disclosure of significant unobservable inputs used in fair value measurement of equity [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityTable | table | Disclosure of significant unobservable inputs used in fair value measurement of equity [table] | Schedule disclosing information related to significant unobservable inputs used in the fair value measurement of equity. | disclosure: IFRS 13 93 d |
| ifrs-full | DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesAbstract | | Disclosure of significant unobservable inputs used in fair value measurement of liabilities [abstract] | | |
| ifrs-full | DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesExplanatory | text block | Disclosure of significant unobservable inputs used in fair value measurement of liabilities [text block] | The disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of liabilities. | disclosure: IFRS 13 93 d |
| ifrs-full | DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesLineItems | | Disclosure of significant unobservable inputs used in fair value measurement of liabilities [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesTable | table | Disclosure of significant unobservable inputs used in fair value measurement of liabilities [table] | Schedule disclosing information related to significant unobservable inputs used in the fair value measurement of liabilities. | disclosure: IFRS 13 93 d |
| ifrs-full | DisclosureOfSubordinatedLiabilitiesExplanatory | text block | Disclosure of subordinated liabilities [text block] | The disclosure of subordinated liabilities. [Refer: Subordinated liabilities] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory | text block | Disclosure of significant accounting policies [text block] | The entire disclosure for significant accounting policies applied by the entity. | disclosure: IAS 1 117 |
| ifrs-full | DisclosureOfTaxReceivablesAndPayablesExplanatory | text block | Disclosure of tax receivables and payables [text block] | The disclosure of tax receivables and payables. | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract | | Disclosure of temporary difference, unused tax losses and unused tax credits [abstract] | | |
| ifrs-full | DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory | text block | Disclosure of temporary difference, unused tax losses and unused tax credits [text block] | The disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unused tax credits [member]; Unused tax losses [member]; Temporary differences [member]] | disclosure: IAS 12 81 g |
| ifrs-full | DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems | | Disclosure of temporary difference, unused tax losses and unused tax credits [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable | table | Disclosure of temporary difference, unused tax losses and unused tax credits [table] | Schedule disclosing information related to temporary differences, unused tax losses and unused tax credits. | disclosure: IAS 12 81 g |
| ifrs-full | DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract | | Disclosure of terms and conditions of share-based payment arrangement [abstract] | | |
| ifrs-full | DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatory | text block | Disclosure of terms and conditions of share-based payment arrangement [text block] | The disclosure of the general terms and conditions of share-based payment arrangements. [Refer: Share-based payment arrangements [member]] | disclosure: IFRS 2 45 |
| ifrs-full | DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItems | | Disclosure of terms and conditions of share-based payment arrangement [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTable | table | Disclosure of terms and conditions of share-based payment arrangement [table] | Schedule disclosing information related to terms and conditions of share-based payment arrangements. | disclosure: IFRS 2 45 |
| ifrs-full | DisclosureOfTradeAndOtherPayablesExplanatory | text block | Disclosure of trade and other payables [text block] | The disclosure of trade and other payables. [Refer: Trade and other payables] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfTradeAndOtherReceivablesExplanatory | text block | Disclosure of trade and other receivables [text block] | The disclosure of trade and other receivables. [Refer: Trade and other receivables] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfTradingIncomeExpenseExplanatory | text block | Disclosure of trading income (expense) [text block] | The disclosure of trading income (expense). [Refer: Trading income (expense)] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsAbstract | | Disclosure of transaction price allocated to remaining performance obligations [abstract] | | |
| ifrs-full | DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsExplanatory | text block | Disclosure of transaction price allocated to remaining performance obligations [text block] | The disclosure of the transaction price allocated to the remaining performance obligations in contracts with customers. | disclosure: IFRS 15 120 b i |
| ifrs-full | DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsLineItems | | Disclosure of transaction price allocated to remaining performance obligations [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsTable | table | Disclosure of transaction price allocated to remaining performance obligations [table] | Schedule disclosing information related to the transaction price allocated to the remaining performance obligations in contracts with customers. | disclosure: IFRS 15 120 b i |
| ifrs-full | DisclosureOfTransactionsBetweenRelatedPartiesAbstract | | Disclosure of transactions between related parties [abstract] | | |
| ifrs-full | DisclosureOfTransactionsBetweenRelatedPartiesExplanatory | text block | Disclosure of transactions between related parties [text block] | The disclosure of transactions between the entity and its related parties. [Refer: Related parties [member]] | disclosure: IAS 24 18 |
| ifrs-full | DisclosureOfTransactionsBetweenRelatedPartiesLineItems | | Disclosure of transactions between related parties [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfTransactionsBetweenRelatedPartiesTable | table | Disclosure of transactions between related parties [table] | Schedule disclosing information related to transactions between related parties. | disclosure: IAS 24 19 |
| ifrs-full | DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAbstract | | Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [abstract] | | |
| ifrs-full | DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationExplanatory | text block | Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [text block] | The disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in a business combination. [Refer: Business combinations [member]] | disclosure: IFRS 3 B64 l |
| ifrs-full | DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItems | | Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationTable | table | Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [table] | Schedule disclosing information related to transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. | disclosure: IFRS 3 B64 l |
| ifrs-full | DisclosureOfTransfersOfFinancialAssetsExplanatory | text block | Disclosure of transfers of financial assets [text block] | The disclosure of transfers of financial assets. [Refer: Financial assets] | disclosure: IFRS 7 Transfers of financial assets |
| ifrs-full | DisclosureOfTreasurySharesExplanatory | text block | Disclosure of treasury shares [text block] | The disclosure of treasury shares. [Refer: Treasury shares] | common practice: IAS 1 10 e |
| ifrs-full | DisclosureOfTypesOfInsuranceContractsAbstract | | Disclosure of types of insurance contracts [abstract] | | |
| ifrs-full | DisclosureOfTypesOfInsuranceContractsExplanatory | text block | Disclosure of types of insurance contracts [text block] | The disclosure of types of insurance contracts. [Refer: Types of insurance contracts [member]] | common practice: IFRS 4 Disclosure – Expiry date 2021-01-01 |
| ifrs-full | DisclosureOfTypesOfInsuranceContractsLineItems | | Disclosure of types of insurance contracts [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfTypesOfInsuranceContractsTable | table | Disclosure of types of insurance contracts [table] | Schedule disclosing information related to types of insurance contracts. | common practice: IFRS 4 Disclosure – Expiry date 2021-01-01 |
| ifrs-full | DisclosureOfUnconsolidatedStructuredEntitiesAbstract | | Disclosure of unconsolidated structured entities [abstract] | | |
| ifrs-full | DisclosureOfUnconsolidatedStructuredEntitiesExplanatory | text block | Disclosure of unconsolidated structured entities [text block] | The disclosure of unconsolidated structured entities. [Refer: Unconsolidated structured entities [member]] | disclosure: IFRS 12 B4 e |
| ifrs-full | DisclosureOfUnconsolidatedStructuredEntitiesLineItems | | Disclosure of unconsolidated structured entities [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfUnconsolidatedStructuredEntitiesTable | table | Disclosure of unconsolidated structured entities [table] | Schedule disclosing information related to unconsolidated structured entities. | disclosure: IFRS 12 B4 e |
| ifrs-full | DisclosureOfVoluntaryChangeInAccountingPolicyAbstract | | Disclosure of voluntary change in accounting policy [abstract] | | |
| ifrs-full | DisclosureOfVoluntaryChangeInAccountingPolicyLineItems | | Disclosure of voluntary change in accounting policy [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfVoluntaryChangeInAccountingPolicyTable | table | Disclosure of voluntary change in accounting policy [table] | Schedule disclosing information related to a voluntary change in accounting policy. | disclosure: IAS 8 29 |
| ifrs-full | DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsAbstract | | Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [abstract] | | |
| ifrs-full | DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsExplanatory | text block | Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [text block] | The disclosure of the yield curve used to discount cash flows that do not vary based on the returns on underlying items, applying paragraph 36 of IFRS 17. | disclosure: IFRS 17 120 – Effective 2021-01-01 |
| ifrs-full | DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsLineItems | | Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsTable | table | Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [table] | Schedule disclosing information related to the yield curve used to discount cash flows that do not vary based on the returns on underlying items. | disclosure: IFRS 17 120 – Effective 2021-01-01 |
| ifrs-full | DisclosuresAboutOverlayApproachAbstract | | Disclosures about overlay approach [abstract] | | |
| ifrs-full | DisclosuresAboutTemporaryExemptionFromIFRS9Abstract | | Disclosures about temporary exemption from IFRS 9 [abstract] | | |
| ifrs-full | DisclosureThatRelatedPartyTransactionsWereMadeOnTermsEquivalentToThoseThatPrevailInArmsLengthTransactions | text | Disclosure that related party transactions were made on terms equivalent to those that prevail in arm’s length transactions | The disclosure that related party transactions were made on terms equivalent to those that prevail in arm’s length transactions, made only if such terms can be substantiated. | disclosure: IAS 24 23 |
| ifrs-full | DisclosureWhetherLoansPayableInDefaultRemediedOrTermsOfLoansPayableRenegotiatedBeforeAuthorisationForIssueOfFinancialStatements | text | Explanation of whether default was remedied or terms of loans payable were renegotiated before financial statements were authorised for issue | The explanation of whether a default on loans payable was remedied, or terms of the loans payable were renegotiated, before the financial statements were authorised for issue. | disclosure: IFRS 7 18 c |
| ifrs-full | DiscontinuedOperationsMember | member | Discontinued operations [member] | This member stands for a component of an entity that either has been disposed of or is classified as held for sale, and that: (a) represents a separate major line of business or geographical area of operations; (b) is part of a single coordinated plan to dispose of a separate major line of business or geographical area of operations; or (c) is a subsidiary acquired exclusively with a view to resale. A component of an entity comprises operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity. [Refer: Subsidiaries [member]] | disclosure: IFRS 5 Presentation and Disclosure |
| ifrs-full | DiscountedCashFlowMember | member | Discounted cash flow [member] | This member stands for a specific valuation technique consistent with the income approach that involves analysing future cash flow amounts through the application of present value techniques and inputs (for example, weighted average cost of capital, long-term revenue growth rate, long-term pre-tax operating margin, discount for lack of marketability, control premium). [Refer: Income approach [member]; Weighted average [member]] | example: IFRS 13 B11 a, example: IFRS 13 IE63 |
| ifrs-full | DiscountedUnguaranteedResidualValueOfAssetsSubjectToFinanceLease | X instant, debit | Discounted unguaranteed residual value of assets subject to finance lease | The amount of the discounted unguaranteed residual value of assets subject to finance leases. Unguaranteed residual value is the portion of the residual value of the underlying asset, the realisation of which by a lessor is not assured or is guaranteed solely by a party related to the lessor. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. | disclosure: IFRS 16 94 |
| ifrs-full | DiscountRateMeasurementInputMember | member | Discount rate, measurement input [member] | This member stands for a discount rate used as a measurement input used in valuation techniques based on a present value calculation. | common practice: IFRS 13 93 d |
| ifrs-full | DiscountRateUsedInCurrentMeasurementOfFairValueLessCostsOfDisposal | X.XX instant | Discount rate used in current measurement of fair value less costs of disposal | The discount rate used in the current measurement of fair value less costs of disposal. | disclosure: IAS 36 130 f iii |
| ifrs-full | DiscountRateUsedInPreviousMeasurementOfFairValueLessCostsOfDisposal | X.XX instant | Discount rate used in previous measurement of fair value less costs of disposal | The discount rate used in the previous measurement of fair value less costs of disposal. | disclosure: IAS 36 130 f iii |
| ifrs-full | DiscountRateUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalances | X.XX instant | Discount rate used to reflect time value of money, regulatory deferral account balances | The discount rate used to reflect the time value of money that is applicable to regulatory deferral account balances. [Refer: Regulatory deferral account balances [member]] | disclosure: IFRS 14 33 b |
| ifrs-full | DiscussionOfImpactThatInitialApplicationOfIFRSIsExpectedToHaveOnFinancialStatements | text | Discussion of impact that initial application of new IFRS is expected to have on financial statements | The discussion of the impact that the initial application of a new IFRS is expected to have on financial statements. | example: IAS 8 31 e i |
| ifrs-full | DisposalGroupsClassifiedAsHeldForSaleMember | member | Disposal groups classified as held for sale [member] | This member stands for groups of assets, which are to be disposed of together as a group in a single transaction, and the liabilities directly associated with those assets that will be transferred in the transaction. | disclosure: IFRS 5 Presentation and Disclosure, common practice: IFRS 5 38 |
| ifrs-full | DisposalOfMajorSubsidiaryMember | member | Disposal of major subsidiary [member] | This member stands for the disposal of a major subsidiary. [Refer: Subsidiaries [member]] | example: IAS 10 22 a |
| ifrs-full | DisposalsAndRetirementsIntangibleAssetsAndGoodwill | X duration, credit | Disposals and retirements, intangible assets and goodwill | The decrease in intangible assets and goodwill resulting from disposals and retirements. [Refer: Intangible assets and goodwill] | common practice: IAS 38 118 e |
| ifrs-full | DisposalsAndRetirementsIntangibleAssetsAndGoodwillAbstract | | Disposals and retirements, intangible assets and goodwill [abstract] | | |
| ifrs-full | DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwill | X duration, credit | Disposals and retirements, intangible assets other than goodwill | The decrease in intangible assets other than goodwill resulting from disposals and retirements. [Refer: Intangible assets other than goodwill] | common practice: IAS 38 118 e |
| ifrs-full | DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwillAbstract | | Disposals and retirements, intangible assets other than goodwill [abstract] | | |
| ifrs-full | DisposalsAndRetirementsPropertyPlantAndEquipment | X duration, credit | Disposals and retirements, property, plant and equipment | The decrease in property, plant and equipment resulting from disposals and retirements. [Refer: Property, plant and equipment] | common practice: IAS 16 73 e |
| ifrs-full | DisposalsAndRetirementsPropertyPlantAndEquipmentAbstract | | Disposals and retirements, property, plant and equipment [abstract] | | |
| ifrs-full | DisposalsBiologicalAssets | X duration, credit | Disposals, biological assets | The decrease in biological assets resulting from disposals. [Refer: Biological assets] | disclosure: IAS 41 50 c |
| ifrs-full | DisposalsIntangibleAssetsAndGoodwill | X duration, credit | Disposals, intangible assets and goodwill | The decrease in intangible assets and goodwill resulting from disposals. [Refer: Intangible assets and goodwill] | common practice: IAS 38 118 e ii |
| ifrs-full | DisposalsIntangibleAssetsOtherThanGoodwill | X duration, credit | Disposals, intangible assets other than goodwill | The decrease in intangible assets other than goodwill resulting from disposals. [Refer: Intangible assets other than goodwill] | disclosure: IAS 38 118 e ii |
| ifrs-full | DisposalsInvestmentProperty | X duration, credit | Disposals, investment property | The decrease in investment property resulting from disposals. [Refer: Investment property] | disclosure: IAS 40 76 c, disclosure: IAS 40 79 d iii |
| ifrs-full | DisposalsPropertyPlantAndEquipment | X duration, credit | Disposals, property, plant and equipment | The decrease in property, plant and equipment resulting from disposals. [Refer: Property, plant and equipment] | disclosure: IAS 16 73 e ii |
| ifrs-full | DistributionAndAdministrativeExpense | X duration, debit | Distribution and administrative expense | The amount of expense relating to distribution costs and administrative expenses. [Refer: Administrative expenses; Distribution costs] | common practice: IAS 1 85 |
| ifrs-full | DistributionCosts | X duration, debit | Distribution costs | The amount of costs relating to the distribution of goods and services. | example: IAS 1 103, disclosure: IAS 1 99 |
| ifrs-full | DividendPayables | X instant, credit | Dividend payables | The amount of dividends that the company has declared but not yet paid. | common practice: IAS 1 55 |
| ifrs-full | DividendsClassifiedAsExpense | X duration, debit | Dividends classified as expense | The amount of dividends classified as an expense. | example: IAS 32 40 |
| ifrs-full | DividendsPaid | X duration, debit | Dividends recognised as distributions to owners | The amount of dividends recognised as distributions to owners. | disclosure: IAS 1 107 |
| ifrs-full | DividendsPaidClassifiedAsFinancingActivities | X duration, credit | Dividends paid, classified as financing activities | The cash outflow for dividends paid by the entity, classified as financing activities. | disclosure: IAS 7 31 |
| ifrs-full | DividendsPaidClassifiedAsOperatingActivities | X duration, credit | Dividends paid, classified as operating activities | The cash outflow for dividends paid by the entity, classified as operating activities. | disclosure: IAS 7 31 |
| ifrs-full | DividendsPaidOrdinaryShares | X duration, debit | Dividends paid, ordinary shares | The amount of dividends paid by the entity on ordinary shares. [Refer: Ordinary shares [member]] | disclosure: IAS 34 16A f |
| ifrs-full | DividendsPaidOrdinarySharesPerShare | X.XX duration | Dividends paid, ordinary shares per share | The amount of dividends paid per ordinary share. | disclosure: IAS 34 16A f |
| ifrs-full | DividendsPaidOtherShares | X duration, debit | Dividends paid, other shares | The amount of dividends paid by the entity on shares other than ordinary shares. [Refer: Ordinary shares [member]] | disclosure: IAS 34 16A f |
| ifrs-full | DividendsPaidOtherSharesPerShare | X.XX duration | Dividends paid, other shares per share | The amount of dividends paid per other share. | disclosure: IAS 34 16A f |
| ifrs-full | DividendsPaidToEquityHoldersOfParentClassifiedAsFinancingActivities | X duration, credit | Dividends paid to equity holders of parent, classified as financing activities | The cash outflow for dividends paid to equity holders of the parent, classified as financing activities. | common practice: IAS 7 17 |
| ifrs-full | DividendsPaidToNoncontrollingInterests | X duration, credit | Dividends paid to non-controlling interests | The amount of dividends paid to non-controlling interests. [Refer: Non-controlling interests] | disclosure: IFRS 12 B10 a |
| ifrs-full | DividendsPaidToNoncontrollingInterestsClassifiedAsFinancingActivities | X duration, credit | Dividends paid to non-controlling interests, classified as financing activities | The cash outflow for dividends paid to non-controlling interests, classified as financing activities. [Refer: Non-controlling interests; Dividends paid to non-controlling interests] | common practice: IAS 7 17 |
| ifrs-full | DividendsPayable | X instant, credit | Dividends payable, non-cash assets distributions | The amount of dividends payable by means of the distribution of non-cash assets to owners. | disclosure: IFRIC 17 16 a |
| ifrs-full | DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners | X duration | Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners | The amount of dividends proposed or declared after the reporting period but before financial statements are authorised for issue. Such dividends are not recognised as a liability at the end of the reporting period because no obligation exists at that time. | disclosure: IAS 1 137 a, disclosure: IAS 10 13 |
| ifrs-full | DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare | X.XX duration | Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per share | The amount, per share, of dividends proposed or declared before financial statements were authorised for issue but not recognised as distribution to owners. | disclosure: IAS 1 137 a |
| ifrs-full | DividendsReceived | X duration, debit | Dividends received | The amount of dividends received. | disclosure: IFRS 12 B12 a |
| ifrs-full | DividendsReceivedClassifiedAsInvestingActivities | X duration, debit | Dividends received, classified as investing activities | The cash inflow from dividends received, classified as investing activities. [Refer: Dividends received] | disclosure: IAS 7 31 |
| ifrs-full | DividendsReceivedClassifiedAsOperatingActivities | X duration, debit | Dividends received, classified as operating activities | The cash inflow from dividends received, classified as operating activities. [Refer: Dividends received] | disclosure: IAS 7 31 |
| ifrs-full | DividendsReceivedFromAssociatesClassifiedAsInvestingActivities | X duration, debit | Dividends received from associates, classified as investing activities | The cash inflow representing dividends received from associates, classified as investing activities. [Refer: Associates [member]; Dividends received] | common practice: IAS 7 16 |
| ifrs-full | DividendsReceivedFromInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivities | X duration, debit | Dividends received from investments accounted for using equity method, classified as investing activities | The cash inflow representing dividends received from investments that are accounted for using the equity method, classified as investing activities. [Refer: Investments accounted for using equity method; Dividends received] | common practice: IAS 7 16 |
| ifrs-full | DividendsReceivedFromJointVenturesClassifiedAsInvestingActivities | X duration, debit | Dividends received from joint ventures, classified as investing activities | The cash inflow representing dividends received from joint ventures, classified as investing activities. [Refer: Joint ventures [member]; Dividends received] | common practice: IAS 7 16 |
| ifrs-full | DividendsRecognisedAsDistributionsToNoncontrollingInterests | X duration, debit | Dividends recognised as distributions to non-controlling interests | The amount of dividends recognised as distributions to non-controlling interests. [Refer: Non-controlling interests] | common practice: IAS 1 106 d |
| ifrs-full | DividendsRecognisedAsDistributionsToOwnersOfParent | X duration, debit | Dividends recognised as distributions to owners of parent | The amount of dividends recognised as distributions to owners of the parent. [Refer: Parent [member]] | common practice: IAS 1 106 d |
| ifrs-full | DividendsRecognisedAsDistributionsToOwnersOfParentRelatingToCurrentYear | X duration, debit | Dividends recognised as distributions to owners of parent, relating to current year | The amount of dividends relating to the current year, recognised as distributions to owners of the parent. [Refer: Parent [member]] | common practice: IAS 1 106 d |
| ifrs-full | DividendsRecognisedAsDistributionsToOwnersOfParentRelatingToPriorYears | X duration, debit | Dividends recognised as distributions to owners of parent, relating to prior years | The amount of dividends relating to prior years, recognised as distributions to owners of the parent. [Refer: Parent [member]] | common practice: IAS 1 106 d |
| ifrs-full | DividendsRecognisedAsDistributionsToOwnersPerShare | X.XX duration | Dividends recognised as distributions to owners per share | The amount, per share, of dividends recognised as distributions to owners. | disclosure: IAS 1 107 |
| ifrs-full | DividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeDerecognisedDuringPeriod | X duration, credit | Dividends recognised for investments in equity instruments designated at fair value through other comprehensive income, derecognised during period | The amount of dividends related to investments in equity instruments that the entity has designated at fair value through other comprehensive income, derecognised during the reporting period. [Refer: Investments in equity instruments designated at fair value through other comprehensive income [member]] | disclosure: IFRS 7 11A d |
| ifrs-full | DividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeHeldAtEndOfReportingPeriod | X duration, credit | Dividends recognised for investments in equity instruments designated at fair value through other comprehensive income, held at end of reporting period | The amount of dividends related to investments in equity instruments that the entity has designated at fair value through other comprehensive income, held at the end of the reporting period. [Refer: Investments in equity instruments designated at fair value through other comprehensive income [member]] | disclosure: IFRS 7 11A d |
| ifrs-full | DomicileOfEntity | text | Domicile of entity | The country of domicile of the entity. [Refer: Country of domicile [member]] | disclosure: IAS 1 138 a |
| ifrs-full | DonationsAndSubsidiesExpense | X duration, debit | Donations and subsidies expense | The amount of expense arising from donations and subsidies. | common practice: IAS 1 112 c |
| ifrs-full | EarningsPerShareAbstract | | Earnings per share [abstract] | | |
| ifrs-full | EarningsPerShareExplanatory | text block | Earnings per share [text block] | The disclosure of earnings per share. | disclosure: IAS 33 66 |
| ifrs-full | EarningsPerShareLineItems | | Earnings per share [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | EarningsPerShareTable | table | Earnings per share [table] | Schedule disclosing information related to earnings per share. | disclosure: IAS 33 66 |
| ifrs-full | EffectiveDateOfRevaluationRightofuseAssets | text | Effective date of revaluation, right-of-use assets | The effective date of the revaluation for right-of-use assets stated at revalued amounts. [Refer: Right-of-use assets] | disclosure: IFRS 16 57 |
| ifrs-full | EffectiveDatesOfRevaluationIntangibleAssetsOtherThanGoodwill | text | Effective dates of revaluation, intangible assets other than goodwill | The effective dates of revaluation for classes of intangible assets other than goodwill stated at revalued amounts. [Refer: Intangible assets other than goodwill] | disclosure: IAS 38 124 a i |
| ifrs-full | EffectiveDatesOfRevaluationPropertyPlantAndEquipment | text | Effective dates of revaluation, property, plant and equipment | The effective dates of the revaluation for items of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment] | disclosure: IAS 16 77 a |
| ifrs-full | EffectiveInterestRateDeterminedOnDateOfReclassificationOfFinancialAssetsFirstApplicationOfIFRS9 | X.XX instant | Effective interest rate determined on date of reclassification of financial assets out of fair value through profit or loss category, initial application of IFRS 9 | The effective interest rate determined on the date that the entity reclassifies its financial assets out of fair value through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial assets] | disclosure: IFRS 7 42N a |
| ifrs-full | EffectiveInterestRateDeterminedOnDateOfReclassificationOfFinancialLiabilitiesFirstApplicationOfIFRS9 | X.XX instant | Effective interest rate determined on date of reclassification of financial liabilities out of fair value through profit or loss category, initial application of IFRS 9 | The effective interest rate determined on the date that the entity reclassifies its financial liabilities out of fair value through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial liabilities] | disclosure: IFRS 7 42N a |
| ifrs-full | EffectiveInterestRateOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets | X.XX instant | Effective interest rate of financial assets reclassified out of available-for-sale financial assets | The effective interest rate of financial assets reclassified out of the available-for-sale measurement category. [Refer: Financial assets] | disclosure: IFRS 7 12A f – Expiry date 2021-01-01 |
| ifrs-full | EffectiveInterestRateOfFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLoss | X.XX instant | Effective interest rate of financial assets reclassified out of financial assets at fair value through profit or loss | The effective interest rate of financial assets reclassified out of the fair value through profit or loss measurement category. [Refer: Financial assets at fair value through profit or loss] | disclosure: IFRS 7 12A f – Expiry date 2021-01-01 |
| ifrs-full | EffectOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAxis | axis | Effect of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 17 113 b – Effective 2021-01-01 |
| ifrs-full | EffectOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesMember | member | Effect of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [member] | This member stands for the effect of the adjustments for financial statement line items affected by the change of the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features; Insurance finance income (expenses)] | disclosure: IFRS 17 113 b – Effective 2021-01-01 |
| ifrs-full | EffectOfAssetCeilingMember | member | Effect of asset ceiling [member] | This member stands for the effect of asset ceiling in a defined benefit plan. Asset ceiling is the present value of any economic benefits available in the form of refunds from the defined benefit plan or reductions in future contributions to the defined benefit plan. [Refer: Defined benefit plans [member]] | disclosure: IAS 19 140 a iii |
| ifrs-full | EffectOfExchangeRateChangesOnCashAndCashEquivalents | X duration, debit | Effect of exchange rate changes on cash and cash equivalents | The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents] | disclosure: IAS 7 25, disclosure: IAS 7 28 |
| ifrs-full | EffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstract | | Effect of exchange rate changes on cash and cash equivalents [abstract] | | |
| ifrs-full | EffectOfOverlayApproachReclassificationAxis | axis | Effect of overlay approach reclassification [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 4 39L e – Effective on first application of IFRS 9 |
| ifrs-full | EffectOfOverlayApproachReclassificationMember | member | Effect of overlay approach reclassification [member] | This member stands for the effect of the overlay approach reclassification. | disclosure: IFRS 4 39L e – Effective on first application of IFRS 9 |
| ifrs-full | EffectOfTransitionToIFRSsMember | member | Effect of transition to IFRSs [member] | This member stands for the financial effect of the transition from previous GAAP to IFRSs. [Refer: Previous GAAP [member]; IFRSs [member]] | disclosure: IFRS 1 24 |
| ifrs-full | EffectOnAdjustmentToContractualServiceMarginOfChoiceNotToAdjustContractualServiceMarginForSomeChangesInFulfilmentCashFlowsForContractsWithDirectParticipationFeatures | X duration, credit | Effect on adjustment to contractual service margin of choice not to adjust contractual service margin for some changes in fulfilment cash flows for contracts with direct participation features | The amount of the effect on the adjustment to the contractual service margin in the current period of a choice not to adjust the contractual service margin for some changes in the fulfilment cash flows of contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features] | disclosure: IFRS 17 112 – Effective 2021-01-01 |
| ifrs-full | EightYearsBeforeReportingYearMember | member | Eight years before reporting year [member] | This member stands for a year that ended eight years before the end of the reporting year. | disclosure: IFRS 17 130 – Effective 2021-01-01 |
| ifrs-full | ElectricityDistributionMember | member | Electricity distribution [member] | This member stands for an entity’s activity related to distribution of electricity. | example: IFRS 14 IE2, example: IFRS 14 33 |
| ifrs-full | EliminationOfIntersegmentAmountsMember | member | Elimination of intersegment amounts [member] | This member stands for the elimination of intersegment amounts in the reconciliations of total segment amounts to amounts recognised in the entity’s financial statements. | example: IFRS 8 IG4, example: IFRS 8 28 |
| ifrs-full | EmployeeBenefitsExpense | X duration, debit | Employee benefits expense | The expense of all forms of consideration given by an entity in exchange for a service rendered by employees or for the termination of employment. | example: IAS 1 102, disclosure: IAS 1 99, disclosure: IAS 1 104 |
| ifrs-full | EmployeeContributions | X duration, credit | Employee contributions | The amount of employee contributions to retirement benefit plans. | disclosure: IAS 26 35 b ii |
| ifrs-full | EmployerContributions | X duration, credit | Employer contributions | The amount of employer contributions to retirement benefit plans. | disclosure: IAS 26 35 b i |
| ifrs-full | EnergyExpense | X duration, debit | Energy expense | The amount of expense arising from the consumption of energy. | common practice: IAS 1 112 c |
| ifrs-full | EnergyTransmissionCharges | X duration, debit | Energy transmission charges | The amount of charges related to transmission of energy. | common practice: IAS 1 112 c |
| ifrs-full | EnteringIntoSignificantCommitmentsOrContingentLiabilitiesMember | member | Entering into significant commitments or contingent liabilities [member] | This member stands for entering into significant commitments or contingent liabilities. [Refer: Contingent liabilities [member]] | example: IAS 10 22 i |
| ifrs-full | EntitysOwnEquityInstrumentsMember | member | Entity’s own equity instruments [member] | This member stands for equity instruments issued by the entity. It also represents the standard value for the “Classes of entity’s own equity instruments” axis if no other member is used. | disclosure: IFRS 13 93 |
| ifrs-full | EntitysTotalForAssociatesMember | member | Entity’s total for associates [member] | This member stands for the standard value for the “Associates” axis if no other member is used. | disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 d, disclosure: IFRS 4 39M – Effective on first application of IFRS 9, disclosure: IFRS 4 39J – Expiry date 2021-01-01 |
| ifrs-full | EntitysTotalForBusinessCombinationsMember | member | Entity’s total for business combinations [member] | This member stands for the standard value for the “Business combinations” axis if no other member is used. | disclosure: IFRS 3 B64, disclosure: IFRS 3 B67 |
| ifrs-full | EntitysTotalForCashgeneratingUnitsMember | member | Entity’s total for cash-generating units [member] | This member stands for the standard value for the “Cash-generating units” axis if no other member is used. | disclosure: IAS 36 134, disclosure: IAS 36 135 |
| ifrs-full | EntitysTotalForConsolidatedStructuredEntitiesMember | member | Entity’s total for consolidated structured entities [member] | This member stands for the standard value for the “Consolidated structured entities” axis if no other member is used. | disclosure: IFRS 12 Nature of the risks associated with an entity’s interests in consolidated structured entities |
| ifrs-full | EntitysTotalForExternalCreditGradesMember | member | Entity’s total for external credit grades [member] | This member stands for the standard value for the “External credit grades” axis if no other member is used. | disclosure: IFRS 4 39G a – Expiry date 2021-01-01, example: IFRS 7 IG20C, example: IFRS 7 35M, example: IFRS 7 IG24 a – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01 |
| ifrs-full | EntitysTotalForImpairmentOfFinancialAssetsMember | member | Entity’s total for impairment of financial assets [member] | This member stands for the standard value for the “Impairment of financial assets” axis if no other member is used. | disclosure: IFRS 7 37 – Expiry date 2021-01-01 |
| ifrs-full | EntitysTotalForIndividualAssetsOrCashgeneratingUnitsMember | member | Entity’s total for individual assets or cash-generating units [member] | This member stands for the standard value for the “Individual assets or cash-generating units” axis if no other member is used. | disclosure: IAS 36 130 |
| ifrs-full | EntitysTotalForInternalCreditGradesMember | member | Entity’s total for internal credit grades [member] | This member stands for the standard value for the “Internal credit grades” axis if no other member is used. | disclosure: IFRS 4 39G a – Expiry date 2021-01-01, example: IFRS 7 IG20C, example: IFRS 7 35M, example: IFRS 7 IG25 b – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01 |
| ifrs-full | EntitysTotalForJointOperationsMember | member | Entity’s total for joint operations [member] | This member stands for the standard value for the “Joint operations” axis if no other member is used. | disclosure: IFRS 12 B4 c |
| ifrs-full | EntitysTotalForJointVenturesMember | member | Entity’s total for joint ventures [member] | This member stands for the standard value for the “Joint ventures” axis if no other member is used. | disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 b, disclosure: IFRS 4 39M – Effective on first application of IFRS 9, disclosure: IFRS 4 39J – Expiry date 2021-01-01 |
| ifrs-full | EntitysTotalForProbabilityOfDefaultMember | member | Entity’s total for probability of default [member] | This member stands for the standard value for the “Probability of default” axis if no other member is used. | example: IFRS 7 IG20C, example: IFRS 7 35M |
| ifrs-full | EntitysTotalForRelatedPartiesMember | member | Entity’s total for related parties [member] | This member stands for the standard value for the “Categories of related parties” axis if no other member is used. | disclosure: IAS 24 19 |
| ifrs-full | EntitysTotalForSegmentConsolidationItemsMember | member | Entity’s total for segment consolidation items [member] | This member stands for the standard value for the “Segment consolidation items” axis if no other member is used. | disclosure: IFRS 8 28 |
| ifrs-full | EntitysTotalForSubsidiariesMember | member | Entity’s total for subsidiaries [member] | This member stands for the standard value for the “Subsidiaries” axis if no other member is used. | disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 a |
| ifrs-full | EntitysTotalForUnconsolidatedStructuredEntitiesMember | member | Entity’s total for unconsolidated structured entities [member] | This member stands for the standard value for the “Unconsolidated structured entities” axis if no other member is used. | disclosure: IFRS 12 B4 e |
| ifrs-full | EntitysTotalForUnconsolidatedSubsidiariesMember | member | Entity’s total for unconsolidated subsidiaries [member] | This member stands for the standard value for the “Unconsolidated subsidiaries” axis if no other member is used. | disclosure: IFRS 12 19B |
| ifrs-full | Equity | X instant, credit | Equity | The amount of residual interest in the assets of the entity after deducting all its liabilities. | disclosure: IAS 1 55, disclosure: IAS 1 78 e, disclosure: IFRS 1 24 a, disclosure: IFRS 1 32 a i, disclosure: IFRS 13 93 a, disclosure: IFRS 13 93 b, disclosure: IFRS 13 93 e |
| ifrs-full | EquityAbstract | | Equity [abstract] | | |
| ifrs-full | EquityAndLiabilities | X instant, credit | Equity and liabilities | The amount of the entity’s equity and liabilities. [Refer: Equity; Liabilities] | disclosure: IAS 1 55 |
| ifrs-full | EquityAndLiabilitiesAbstract | | Equity and liabilities [abstract] | | |
| ifrs-full | EquityAttributableToOwnersOfParent | X instant, credit | Equity attributable to owners of parent | The amount of equity attributable to the owners of the parent. This specifically excludes non-controlling interest. | disclosure: IAS 1 54 r |
| ifrs-full | EquityAttributableToOwnersOfParentMember | member | Equity attributable to owners of parent [member] | This member stands for equity attributable to the owners of the parent. | disclosure: IAS 1 106 |
| ifrs-full | EquityInstrumentsAmountContributedToFairValueOfPlanAssets | X instant, debit | Equity instruments, amount contributed to fair value of plan assets | The amount instruments representing equity (rather than debt) contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] | example: IAS 19 142 b |
| ifrs-full | EquityInstrumentsHeld | X instant, debit | Equity instruments held | The amount of instruments held by the entity that provide evidence of a residual interest in the assets of another entity after deducting all of its liabilities. | common practice: IAS 1 55 |
| ifrs-full | EquityInterestsOfAcquirer | X instant, credit | Equity interests of acquirer | The fair value, at the acquisition date, of equity interests of the acquirer transferred as consideration in a business combination. [Refer: Business combinations [member]] | disclosure: IFRS 3 B64 f iv |
| ifrs-full | EquityInvestmentsMember | member | Equity investments [member] | This member stands for investments in equity instruments. | example: IFRS 7 IG40B, example: IFRS 7 6 |
| ifrs-full | EquityLiabilitiesAndRegulatoryDeferralAccountCreditBalances | X instant, credit | Equity, liabilities and regulatory deferral account credit balances | The amount of equity, liabilities and regulatory deferral account credit balances. [Refer: Equity; Liabilities; Regulatory deferral account credit balances] | disclosure: IFRS 14 21 |
| ifrs-full | EquityMember | member | Equity [member] | This member stands for the residual interest in the assets of the entity after deducting all its liabilities. It also represents the standard value for the “Components of equity” axis if no other member is used. | disclosure: IAS 1 106 |
| ifrs-full | EquityPriceRiskMember | member | Equity price risk [member] | This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in equity prices. [Refer: Financial instruments, class [member]] | example: IFRS 7 IG32, example: IFRS 7 40 a |
| ifrs-full | EquityReclassifiedIntoFinancialLiabilities | X duration | Equity reclassified into financial liabilities | The amount of equity reclassified into financial liabilities. [Refer: Equity; Financial liabilities] | disclosure: IAS 1 80A |
| ifrs-full | EstimatedCashFlowsOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets | X duration, debit | Estimated cash flows of financial assets reclassified out of available-for-sale financial assets | The estimated cash flows of financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale] | disclosure: IFRS 7 12A f – Expiry date 2021-01-01 |
| ifrs-full | EstimatedCashFlowsOfFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLoss | X duration, debit | Estimated cash flows of financial assets reclassified out of financial assets at fair value through profit or loss | The estimated cash flows of financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] | disclosure: IFRS 7 12A f – Expiry date 2021-01-01 |
| ifrs-full | EstimatedFinancialEffectContingentLiabilitiesInBusinessCombination | X instant, credit | Estimated financial effect, contingent liabilities in business combination | The amount of the estimated financial effect of contingent liabilities in a business combination that were not recognised because their fair value cannot be measured reliably. [Refer: Contingent liabilities [member]] | disclosure: IFRS 3 B64 j i |
| ifrs-full | EstimatedFinancialEffectOfContingentAssets | X instant, debit | Estimated financial effect of contingent assets | The amount of the estimated financial effect of possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity. | disclosure: IAS 37 89 |
| ifrs-full | EstimatedFinancialEffectOfContingentLiabilities | X instant, credit | Estimated financial effect of contingent liabilities | The amount of the estimated financial effect of contingent liabilities. [Refer: Contingent liabilities [member]] | disclosure: IAS 37 86 a |
| ifrs-full | EstimateOfContributionsExpectedToBePaidToPlan | X duration, credit | Estimate of contributions expected to be paid to plan for next annual reporting period | The estimate of the expected contributions to be made to a defined benefit plan for the next annual reporting period. [Refer: Defined benefit plans [member]] | disclosure: IAS 19 147 b, disclosure: IAS 19 148 d iii |
| ifrs-full | EstimateOfUndiscountedClaimsThatAriseFromContractsWithinScopeOfIFRS17 | X instant, credit | Estimate of undiscounted claims that arise from contracts within scope of IFRS 17 | The estimate of the undiscounted amount of the claims that arise from contracts within the scope of IFRS 17. | disclosure: IFRS 17 130 – Effective 2021-01-01 |
| ifrs-full | EstimatesOfPresentValueOfFutureCashFlowsMember | member | Estimates of present value of future cash flows [member] | This member stands for the estimates of the present value of the future cash flows related to insurance contracts. [Refer: Insurance contracts [member]] | disclosure: IFRS 17 100 c i – Effective 2021-01-01, disclosure: IFRS 17 101 a – Effective 2021-01-01 |
| ifrs-full | EstimatesOfPresentValueOfFutureCashInflowsMember | member | Estimates of present value of future cash inflows [member] | This member stands for the estimates of the present value of future cash flows inflows related to insurance contracts. [Refer: Insurance contracts [member]] | disclosure: IFRS 17 107 b – Effective 2021-01-01 |
| ifrs-full | EstimatesOfPresentValueOfFutureCashOutflowsInflowsThatAriseFromContractsWithinScopeOfIFRS17ThatAreLiabilities | X instant, credit | Estimates of present value of future cash outflows (inflows) that arise from contracts within scope of IFRS 17 that are liabilities | The amount of the estimates of the present value of future cash outflows (inflows) that arise from contracts within the scope of IFRS 17 that are liabilities. | disclosure: IFRS 17 132 b ii – Effective 2021-01-01 |
| ifrs-full | EstimatesOfPresentValueOfFutureCashOutflowsMember | member | Estimates of present value of future cash outflows [member] | This member stands for the estimates of the present value of future cash flows outflows related to insurance contracts. [Refer: Insurance contracts [member]] | disclosure: IFRS 17 107 a – Effective 2021-01-01 |
| ifrs-full | EstimatesOfPresentValueOfFutureCashOutflowsOtherThanInsuranceAcquisitionCashFlowsMember | member | Estimates of present value of future cash outflows other than insurance acquisition cash flows [member] | This member stands for the estimates of the present value of future cash outflows other than the insurance acquisition cash flows. [Refer: Estimates of present value of insurance acquisition cash flows [member]] | disclosure: IFRS 17 107 a – Effective 2021-01-01 |
| ifrs-full | EstimatesOfPresentValueOfInsuranceAcquisitionCashFlowsMember | member | Estimates of present value of insurance acquisition cash flows [member] | This member stands for the estimates of the present value of the insurance acquisition cash flows. Insurance acquisition cash flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts that are directly attributable to the portfolio of insurance contracts to which the group belongs. Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts within the portfolio. | disclosure: IFRS 17 107 a – Effective 2021-01-01 |
| ifrs-full | EventsOfReclassificationOfFinancialAssetsAxis | axis | Events of reclassification of financial assets [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 7 12B |
| ifrs-full | EventsOfReclassificationOfFinancialAssetsMember | member | Events of reclassification of financial assets [member] | This member stands for the events of reclassification of financial assets. It also represents the standard value for the “Events of reclassification of financial assets” axis if no other member is used. [Refer: Financial assets] | disclosure: IFRS 7 12B |
| ifrs-full | ExchangeDifferencesOnTranslationAbstract | | Exchange differences on translation [abstract] | | |
| ifrs-full | ExciseTaxPayables | X instant, credit | Excise tax payables | The amount of payables related to excise tax. | common practice: IAS 1 78 |
| ifrs-full | ExercisePriceOfOutstandingShareOptions2019 | X.XX instant | Exercise price of outstanding share options | The exercise price of outstanding share options. | disclosure: IFRS 2 45 d |
| ifrs-full | ExercisePriceShareOptionsGranted2019 | X.XX duration | Exercise price, share options granted | The exercise price of share options granted. | disclosure: IFRS 2 47 a i |
| ifrs-full | ExpectedCashOutflowOnRedemptionOrRepurchaseOfPuttableFinancialInstruments | X duration, credit | Expected cash outflow on redemption or repurchase of puttable financial instruments | The expected cash outflow on the redemption or repurchase of puttable financial instruments classified as equity. [Refer: Liquidity risk [member]; Financial instruments, class [member]] | disclosure: IAS 1 136A c |
| ifrs-full | ExpectedCreditLossesCollectivelyAssessedMember | member | Expected credit losses collectively assessed [member] | This member stands for expected credit losses that are collectively assessed. [Refer: Method of assessment of expected credit losses [member]] | example: IFRS 7 IG20B, example: IFRS 7 35H, example: IFRS 7 35I |
| ifrs-full | ExpectedCreditLossesIndividuallyAssessedMember | member | Expected credit losses individually assessed [member] | This member stands for expected credit losses that are individually assessed. [Refer: Method of assessment of expected credit losses [member]] | example: IFRS 7 IG20B, example: IFRS 7 35H, example: IFRS 7 35I |
| ifrs-full | ExpectedCreditLossRate | X.XX instant | Expected credit loss rate | The rate of expected credit losses, calculated as percentage of the gross carrying amount. Expected credit losses are the weighted average of credit losses with the respective risks of a default occurring as the weights. | example: IFRS 7 IG20D, example: IFRS 7 35N |
| ifrs-full | ExpectedDividendAsPercentageShareOptionsGranted | X.XX duration | Expected dividend as percentage, share options granted | The percentage of an expected dividend used to calculate the fair value of share options granted. | disclosure: IFRS 2 47 a i |
| ifrs-full | ExpectedDividendShareOptionsGranted | X duration | Expected dividend, share options granted | The amount of an expected dividend used to calculate the fair value of share options granted. | disclosure: IFRS 2 47 a i |
| ifrs-full | ExpectedReimbursementContingentLiabilitiesInBusinessCombination | X instant, debit | Expected reimbursement, contingent liabilities in business combination | The amount expected to be reimbursed by another party on expenditures to settle contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]] | disclosure: IFRS 3 B67 c, disclosure: IFRS 3 B64 j |
| ifrs-full | ExpectedReimbursementOtherProvisions | X instant, debit | Expected reimbursement, other provisions | The amount expected to be reimbursed by another party on expenditures to settle other provisions. [Refer: Other provisions] | disclosure: IAS 37 85 c |
| ifrs-full | ExpenseArisingFromExplorationForAndEvaluationOfMineralResources | X duration, debit | Expense arising from exploration for and evaluation of mineral resources | The amount of expense arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource. | disclosure: IFRS 6 24 b |
| ifrs-full | ExpenseArisingFromInsuranceContracts | X duration, debit | Expense arising from insurance contracts | The amount of expense arising from insurance contracts. [Refer: Types of insurance contracts [member]] | disclosure: IFRS 4 37 b – Expiry date 2021-01-01 |
| ifrs-full | ExpenseByNature | X duration, debit | Expenses, by nature | The amount of expenses aggregated according to their nature (for example, depreciation, purchases of materials, transport costs, employee benefits and advertising costs), and not reallocated among functions within the entity. | disclosure: IAS 1 99 |
| ifrs-full | ExpenseByNatureAbstract | | Expenses by nature [abstract] | | |
| ifrs-full | ExpenseDueToUnwindingOfDiscountOnProvisions | X duration, debit | Expense due to unwinding of discount on provisions | The amount of expense recognised due to the unwinding of the discount on provisions, resulting from the effect of the passage of time. [Refer: Other provisions] | common practice: IAS 1 112 c |
| ifrs-full | ExpenseForPolicyholderClaimsAndBenefitsWithoutReductionForReinsuranceHeld | X duration, debit | Expense for policyholder claims and benefits, without reduction for reinsurance held | The amount of expense for policyholder claims and benefits, without any reduction for reinsurance held. | example: IAS 1 85 – Expiry date 2021-01-01, example: IFRS 4 IG24 c – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01 |
| ifrs-full | ExpenseFromCashsettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets | X duration, debit | Expense from cash-settled share-based payment transactions in which goods or services received did not qualify for recognition as assets | The amount of expense arising from cash-settled share-based payment transactions in which the goods or services received did not qualify for recognition as assets. [Refer: Expense from share-based payment transactions in which goods or services received did not qualify for recognition as assets] | common practice: IAS 1 112 c |
| ifrs-full | ExpenseFromContinuingInvolvementInDerecognisedFinancialAssets | X duration, debit | Expense from continuing involvement in derecognised financial assets | The amount of expense recognised from the entity’s continuing involvement in derecognised financial assets (for example, fair value changes in derivative instruments). [Refer: Financial assets; Derivatives [member]] | disclosure: IFRS 7 42G b |
| ifrs-full | ExpenseFromContinuingInvolvementInDerecognisedFinancialAssetsCumulativelyRecognised | X instant, debit | Expense from continuing involvement in derecognised financial assets cumulatively recognised | The amount of cumulative expense recognised from the entity’s continuing involvement in derecognised financial assets (for example, fair value changes in derivative instruments). [Refer: Expense from continuing involvement in derecognised financial assets; Derivatives [member]] | disclosure: IFRS 7 42G b |
| ifrs-full | ExpenseFromEquitysettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets | X duration, debit | Expense from equity-settled share-based payment transactions in which goods or services received did not qualify for recognition as assets | The amount of expense arising from equity-settled share-based payment transactions in which the goods or services received did not qualify for recognition as assets. [Refer: Expense from share-based payment transactions in which goods or services received did not qualify for recognition as assets] | disclosure: IFRS 2 51 a |
| ifrs-full | ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets | X duration, debit | Expense from share-based payment transactions in which goods or services received did not qualify for recognition as assets | The amount of expense arising from share-based payment transactions in which the goods or services received did not qualify for recognition as assets. | disclosure: IFRS 2 51 a |
| ifrs-full | ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssetsAbstract | | Expense from share-based payment transactions in which goods or services received did not qualify for recognition as assets [abstract] | | |
| ifrs-full | ExpenseFromSharebasedPaymentTransactionsWithEmployees | X duration, debit | Expense from share-based payment transactions with employees | The amount of expense from share-based payment transactions with employees. | common practice: IAS 1 112 c |
| ifrs-full | ExpenseIncomeIncludedInProfitOrLossLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued | X duration, credit | Expense (income) included in profit or loss, liabilities under insurance contracts and reinsurance contracts issued | The increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued resulting from expense or income included in profit or loss. [Refer: Liabilities under insurance contracts and reinsurance contracts issued] | example: IFRS 4 IG37 d – Expiry date 2021-01-01, example: IFRS 4 37 e – Expiry date 2021-01-01 |
| ifrs-full | ExpenseOfRestructuringActivities | X duration, debit | Expense of restructuring activities | The amount of expense relating to restructuring. Restructuring is a programme that is planned and controlled by management and materially changes either the scope of a business undertaken by an entity or the manner in which that business is conducted. Such programmes include: (a) the sale or termination of a line of business; (b) closure of business locations in a country or region or the relocation of activities from one country or region to another; (c) changes in management structure; and (d) fundamental reorganisations that have a material effect on the nature and focus of the entity’s operations. | disclosure: IAS 1 98 b |
| ifrs-full | ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction | X duration, debit | Expense recognised during period for bad and doubtful debts for related party transaction | The amount of expense recognised during the period in respect of bad or doubtful debts due from related parties. [Refer: Related parties [member]] | disclosure: IAS 24 18 d |
| ifrs-full | ExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsed | X duration, debit | Expense relating to leases of low-value assets for which recognition exemption has been used | The amount of the expense relating to leases of low-value assets accounted for applying paragraph 6 of IFRS 16. This expense shall not include the expense relating to short-term leases of low-value assets. | disclosure: IFRS 16 53 d |
| ifrs-full | ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed | X duration, debit | Expense relating to short-term leases for which recognition exemption has been used | The amount of the expense relating to short-term leases accounted for applying paragraph 6 of IFRS 16. This expense need not include the expense relating to leases with a lease term of one month or less. Short-term lease is a lease that, at the commencement date, has a lease term of 12 months or less. A lease that contains a purchase option is not a short-term lease. | disclosure: IFRS 16 53 c |
| ifrs-full | ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities | X duration, debit | Expense relating to variable lease payments not included in measurement of lease liabilities | The amount of the expense relating to variable lease payments not included in the measurement of lease liabilities. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time. [Refer: Lease liabilities] | disclosure: IFRS 16 53 e |
| ifrs-full | ExpensesArisingFromReinsuranceHeld | X duration, debit | Expenses arising from reinsurance held | The amount of expenses relating to reinsurance contracts held. | example: IAS 1 85 – Expiry date 2021-01-01, example: IFRS 4 IG24 d – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01 |
| ifrs-full | ExpensesFromAllocationOfPremiumsPaidToReinsurer | X duration, debit | Expenses from allocation of premiums paid to reinsurer | The amount of expenses from an allocation of the premiums paid to the reinsurer. [Refer: Reinsurance contracts held [member]] | disclosure: IFRS 17 86 – Effective 2021-01-01 |
| ifrs-full | ExpensesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome | X duration, debit | Expenses on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss | The amount of expenses recognised in profit or loss on financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income] | disclosure: IFRS 7 12A e – Expiry date 2021-01-01 |
| ifrs-full | ExpensesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss | X duration, debit | Expenses on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss | The amount of expenses recognised in profit or loss on financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] | disclosure: IFRS 7 12A e – Expiry date 2021-01-01 |
| ifrs-full | ExplanationHowServiceConcessionArrangementHasBeenClassified | text | Explanation of how service concession arrangement has been classified | The explanation of how a service concession arrangement has been classified. [Refer: Service concession arrangements [member]] | disclosure: SIC 29 6 e |
| ifrs-full | ExplanationOfAccountingPoliciesAndMethodsOfComputationFollowedInInterimFinancialStatements | text block | Description of accounting policies and methods of computation followed in interim financial statements [text block] | The disclosure of a statement that the same accounting policies and methods of computation are followed in the interim financial statements as compared with the most recent annual financial statements or, if those policies or methods have been changed, a description of the nature and effect of the changes. | disclosure: IAS 34 16A a |
| ifrs-full | ExplanationOfAdjustmentsBetweenDenominatorsUsedToCalculateBasicAndDilutedEarningsPerShare | text | Explanation of adjustments between denominators used to calculate basic and diluted earnings per share | The reconciliation of the denominators used in calculating basic and diluted earnings per share to each other. | disclosure: IAS 33 70 b |
| ifrs-full | ExplanationOfAdjustmentsOfNumeratorToCalculateBasicEarningsPerShare | text | Explanation of adjustments of numerator to calculate basic earnings per share | The explanation of the adjustments made to the numerator in the calculation of the basic earnings per share. | disclosure: IAS 33 70 a |
| ifrs-full | ExplanationOfAdjustmentsOfNumeratorToCalculateDilutedEarningsPerShare | text | Explanation of adjustments of numerator to calculate diluted earnings per share | The explanation of the adjustments made to the numerator in the calculation of diluted earnings per share. | disclosure: IAS 33 70 a |
| ifrs-full | ExplanationOfAdjustmentsThatWouldBeNecessaryToAchieveFairPresentation | text | Explanation of adjustments that would be necessary to achieve fair presentation | The explanation of the adjustments to items in the financial statements that management has concluded would be necessary to achieve a fair presentation in circumstances in which management concludes that compliance with a requirement in an IFRS would be so misleading that it would conflict with the objective of financial statements set out in the Conceptual Framework, but the relevant regulatory framework prohibits departure from the requirement. | disclosure: IAS 1 23 b |
| ifrs-full | ExplanationOfAmountOfAnyGainRecognisedAndLineItemInStatementOfComprehensiveIncomeInWhichGainIsRecognisedInBargainPurchase | text | Description of line item in statement of comprehensive income in which gain in bargain purchase transaction is recognised | The description of the line item in the statement of comprehensive income in which a gain in a bargain purchase transaction is recognised. [Refer: Gain recognised in bargain purchase transaction] | disclosure: IFRS 3 B64 n i |
| ifrs-full | ExplanationOfAmountReclassifiedBetweenProfitOrLossAndOtherComprehensiveIncomeApplyingOverlayApproach | text | Explanation of amount reclassified between profit or loss and other comprehensive income applying overlay approach | The explanation of the amount reclassified between profit or loss and other comprehensive income when applying the overlay approach, in a way that enables users of financial statements to understand how that amount is derived. | disclosure: IFRS 4 39L d – Effective on first application of IFRS 9 |
| ifrs-full | ExplanationOfAnyChangesInRangeOfOutcomesUndiscountedAndReasonsForThoseChangesForContingentConsideration | text | Explanation of any changes in range of undiscounted outcomes and reasons for those changes for contingent consideration | The explanation of any changes in the range of undiscounted outcomes and the reasons for those changes for contingent consideration assets or liabilities in a business combination. [Refer: Business combinations [member]] | disclosure: IFRS 3 B67 b ii |
| ifrs-full | ExplanationOfAnyChangesInRecognisedAmountsOfContingentConsideration | text | Explanation of any changes in recognised amounts of contingent consideration | The explanation of any changes in recognised amounts of contingent consideration assets or liabilities in a business combination. [Refer: Business combinations [member]] | disclosure: IFRS 3 B67 b i |
| ifrs-full | ExplanationOfAssetsAcquiredByWayOfGovernmentGrantAndInitiallyRecognisedAtFairValue | text | Explanation of assets acquired by way of government grant and initially recognised at fair value | The explanation of whether assets acquired by way of government grants and initially recognised at fair value are measured after recognition under the cost model or the revaluation model. [Refer: At fair value [member]; Government [member]; Government grants] | disclosure: IAS 38 122 c iii |
| ifrs-full | ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments | text | Explanation of sources of estimation uncertainty with significant risk of causing material adjustment | The explanation of major sources of estimation uncertainty that have a significant risk of resulting in a material adjustment. | disclosure: IAS 1 125, disclosure: IFRIC 14 10 |
| ifrs-full | ExplanationOfAssumptionsToMeasureInsuranceAssetsAndLiabilities | text | Explanation of process used to determine assumptions to measure recognised assets, liabilities, income and expense arising from insurance contracts | The explanation of the process used to determine assumptions that have the greatest effect on the measurement of recognised assets, liabilities, income and expense arising from insurance contracts. | disclosure: IFRS 4 37 c – Expiry date 2021-01-01 |
| ifrs-full | ExplanationOfBasisOfPreparationOfUnadjustedComparativeInformation | text | Explanation of basis of preparation of unadjusted comparative information | The explanation of the basis used for the preparation of unadjusted comparative information in the financial statements. | disclosure: IFRS 10 C6B, disclosure: IFRS 11 C13B, disclosure: IAS 16 80A, disclosure: IAS 27 18I, disclosure: IAS 38 130I, disclosure: IFRS 17 C27 – Effective 2021-01-01 |
| ifrs-full | ExplanationOfBodyOfAuthorisation | text | Explanation of body of authorisation | The explanation of who authorised the financial statements for issue. | disclosure: IAS 10 17 |
| ifrs-full | ExplanationOfChangeInActivitiesThatPermittedInsurerToReassessWhetherItsActivitiesArePredominantlyConnectedWithInsurance | text | Explanation of change in activities that permitted insurer to reassess whether its activities are predominantly connected with insurance | The detailed explanation of the change in activities that permitted an insurer to reassess whether its activities are predominantly connected with insurance. | disclosure: IFRS 4 39C c iii – Expiry date 2021-01-01 |
| ifrs-full | ExplanationOfChangeInActivitiesThatResultedInInsurerNoLongerQualifyingToApplyTemporaryExemptionFromIFRS9 | text | Explanation of change in activities that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9 | The detailed explanation of the change in activities that resulted in an insurer no longer qualifying to apply the temporary exemption from IFRS 9. | disclosure: IFRS 4 39D c – Expiry date 2021-01-01 |
| ifrs-full | ExplanationOfChangeInBusinessModelForManagingFinancialAssets | text | Explanation of change in business model for managing financial assets | The explanation of the change in the entity’s business model for managing financial assets. [Refer: Financial assets] | disclosure: IFRS 7 12B b |
| ifrs-full | ExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod | text | Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period | The explanation of the change in either the name of the reporting entity or any other means of identification from the end of the preceding reporting period. | disclosure: IAS 1 51 a |
| ifrs-full | ExplanationOfChangesInApplicableTaxRatesToPreviousAccountingPeriod | text | Explanation of changes in applicable tax rates to previous accounting period | The explanation of the changes in the entity’s applicable income tax rate(s) compared to the previous accounting period. | disclosure: IAS 12 81 d |
| ifrs-full | ExplanationOfChangesInDescriptionOfRetirementBenefitPlan | text | Explanation of changes in description of retirement benefit plan | The explanation of the changes in the description of the retirement benefit plan during the period covered by the report. | disclosure: IAS 26 36 g |
| ifrs-full | ExplanationOfContractualObligationsToPurchaseConstructOrDevelopInvestmentPropertyOrForRepairsMaintenanceOrEnhancements | text | Explanation of contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancements | The explanation of contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancements. [Refer: Investment property] | disclosure: IAS 40 75 h |
| ifrs-full | ExplanationOfCreditRiskManagementPracticesAndHowTheyRelateToRecognitionAndMeasurementOfExpectedCreditLossesExplanatory | text block | Explanation of credit risk management practices and how they relate to recognition and measurement of expected credit losses [text block] | The explanation of the credit risk management practices and how they relate to the recognition and measurement of expected credit losses. | disclosure: IFRS 7 35F |
| ifrs-full | ExplanationOfDepartureFromIFRS | text | Explanation of departure from IFRS | The explanation of the entity’s departure from an IFRS, disclosing that it has complied with applicable IFRSs except that it has departed from a particular requirement to achieve a fair presentation. This includes the disclosure of the title of the IFRS from which the entity has departed, the nature of the departure (including the treatment that the IFRS would require), the reason why that treatment would be so misleading in the circumstances that it would conflict with the objective of financial statements set out in the Conceptual Framework, and the treatment adopted. [Refer: IFRSs [member]] | disclosure: IAS 1 20 b, disclosure: IAS 1 20 c |
| ifrs-full | ExplanationOfDesignatedFinancialAssetsThatAreHeldOutsideLegalEntityThatIssuesContractsWithinScopeOfIFRS4 | text | Explanation of designated financial assets that are held outside legal entity that issues contracts within scope of IFRS 4 | The explanation of any designated financial assets that are held outside the legal entity that issues contracts within the scope of IFRS 4. | disclosure: IFRS 4 39L c – Effective on first application of IFRS 9 |
| ifrs-full | ExplanationOfDetailsOfAnyInvestmentInEmployer | text | Explanation of details of any investment in employer | The explanation of the details of any investment in the employer that a retirement benefit plan has. | disclosure: IAS 26 35 a iv |
| ifrs-full | ExplanationOfDetailsOfGuaranteesGivenOrReceivedOfOutstandingBalancesForRelatedPartyTransaction | text | Explanation of details of guarantees given or received of outstanding balances for related party transaction | The explanation of the details of guarantees given or received for outstanding balances for related party transactions. [Refer: Guarantees [member]; Related parties [member]] | disclosure: IAS 24 18 b ii |
| ifrs-full | ExplanationOfDetailsOfInvestmentExceedingEitherFivePerCentOfNetAssetsAvailableForBenefitsOrFivePerCentOfAnyClassOrTypeOfSecurity | text | Explanation of details of investment exceeding either five per cent of net assets available for benefits or five per cent of any class or type of security | The explanation of the details of a single investment exceeding either 5 % of the assets of a retirement benefit plan less its liabilities other than the actuarial present value of promised retirement benefits, or 5 % of any class or type of security. | disclosure: IAS 26 35 a iii |
| ifrs-full | ExplanationOfDifferenceBetweenOperatingLeaseCommitmentsDisclosedApplyingIAS17AndLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16Explanatory | text block | Explanation of difference between operating lease commitments disclosed applying IAS 17 and lease liabilities recognised at date of initial application of IFRS 16 [text block] | The explanation of the difference between: (a) operating lease commitments disclosed applying IAS 17 at the end of the annual reporting period immediately preceding the date of initial application of IFRS 16, discounted using the incremental borrowing rate at the date of initial application; and (b) lease liabilities recognised in the statement of financial position at the date of initial application of IFRS 16. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment. | disclosure: IFRS 16 C12 b |
| ifrs-full | ExplanationOfDirectMeasurementOfFairValueOfGoodsOrServicesReceived | text | Explanation of direct measurement of fair value of goods or services received | The explanation of how the fair value of goods or services received was determined if it was measured directly (for example, whether fair value was measured at a market price for those goods or services). | disclosure: IFRS 2 48 |
| ifrs-full | ExplanationOfDisposalOfInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModel | text | Explanation of disposal of investment property carried at cost or in accordance with IFRS 16 within fair value model | The explanation of the fact that the entity has disposed of investment property not carried at fair value when the entity measures investment property at cost or in accordance with IFRS 16 within the fair value model, because fair value is not reliably determinable on a continuing basis. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property] | disclosure: IAS 40 78 d i |
| ifrs-full | ExplanationOfEffectOfChangeForBiologicalAssetForWhichFairValueBecomesReliablyMeasurable | text | Explanation of effect of change for biological asset for which fair value becomes reliably measurable | The explanation of the effect of changing to fair value measurement for biological assets previously measured at their cost less any accumulated depreciation and impairment losses but for which fair value becomes reliably measurable. [Refer: Biological assets; Impairment loss] | disclosure: IAS 41 56 c |
| ifrs-full | ExplanationOfEffectOfChangesInAssumptionsToMeasureInsuranceAssetsAndInsuranceLiabilities | text | Explanation of effect of changes in assumptions to measure insurance assets and insurance liabilities | The explanation of the effect of changes in assumptions to measure insurance assets and insurance liabilities, showing separately the effect of each change that has a material effect on the financial statements. | disclosure: IFRS 4 37 d – Expiry date 2021-01-01 |
| ifrs-full | ExplanationOfEffectOfChangesInCompositionOfEntityDuringInterimPeriod | text | Explanation of effect of changes in composition of entity during interim period | The explanation of the effect of changes in the composition of the entity during the interim period, including business combinations, obtaining or losing control of subsidiaries and long-term investments, restructurings and discontinued operations. [Refer: Business combinations [member]; Discontinued operations [member]; Subsidiaries [member]] | disclosure: IAS 34 16A i |
| ifrs-full | ExplanationOfEffectOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSaleOnResultsOfOperationsForCurrentPeriod | text | Explanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations for current period | The explanation of the effect of the decision to change the plan to sell non-current assets or disposal groups on the results of operations for the current period. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]] | disclosure: IFRS 5 42 |
| ifrs-full | ExplanationOfEffectOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSaleOnResultsOfOperationsForPriorPeriod | text | Explanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations for prior period | The explanation of the effect of the decision to change the plan to sell non-current assets or disposal groups on the results of operations for prior periods presented. [Refer: Non-current assets or disposal groups classified as held for sale] | disclosure: IFRS 5 42 |
| ifrs-full | ExplanationOfEffectOfSharebasedPaymentsOnFinancialPositions | text block | Explanation of effect of share-based payments on entity’s financial position [text block] | The explanation that enables users of financial statements to understand the effect of share-based payment transactions on the entity’s financial position. | disclosure: IFRS 2 50 |
| ifrs-full | ExplanationOfEffectOfSharebasedPaymentsOnProfitOrLoss | text block | Explanation of effect of share-based payments on entity’s profit or loss [text block] | The explanation that enables users of financial statements to understand the effect of share-based payment transactions on the entity’s profit (loss). | disclosure: IFRS 2 50 |
| ifrs-full | ExplanationOfEffectOfTransitionOnReportedCashFlows | text | Explanation of effect of transition on reported cash flows | The explanation of material adjustments to the statement of cash flows resulting from the transition from previous GAAP to IFRSs. [Refer: Previous GAAP [member]; IFRSs [member]] | disclosure: IFRS 1 25, disclosure: IFRS 1 23 |
| ifrs-full | ExplanationOfEffectOfTransitionOnReportedFinancialPerformance | text | Explanation of effect of transition on reported financial performance | The explanation of how the transition from previous GAAP to IFRSs affected the entity’s reported financial performance. [Refer: Previous GAAP [member]; IFRSs [member]] | disclosure: IFRS 1 23 |
| ifrs-full | ExplanationOfEffectOfTransitionOnReportedFinancialPosition | text | Explanation of effect of transition on reported financial position | The explanation of how the transition from previous GAAP to IFRSs affected the entity’s reported financial position. [Refer: Previous GAAP [member]; IFRSs [member]] | disclosure: IFRS 1 23 |
| ifrs-full | ExplanationOfEffectThatTimingOfSatisfactionOfPerformanceObligationsAndTypicalTimingOfPaymentHaveOnContractAssetsAndContractLiabilitiesExplanatory | text block | Explanation of effect that timing of satisfaction of performance obligations and typical timing of payment have on contract assets and contract liabilities [text block] | The explanation of the effect that the timing of satisfaction of performance obligations and the typical timing of payment have on the contract assets and the contract liabilities. [Refer: Performance obligations [member]; Contract assets; Contract liabilities] | disclosure: IFRS 15 117 |
| ifrs-full | ExplanationOfEstimatedFinancialEffectContingentLiabilitiesInBusinessCombination | text | Explanation of estimated financial effect, contingent liabilities in business combination | The explanation of the estimated financial effect for contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]] | disclosure: IFRS 3 B64 j i |
| ifrs-full | ExplanationOfEstimatedFinancialEffectOfContingentAssets | text | Explanation of estimated financial effect of contingent assets | The explanation of the estimated financial effect of possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity. | disclosure: IAS 37 89 |
| ifrs-full | ExplanationOfFactAndBasisForPreparationOfFinancialStatementsWhenNotGoingConcernBasis | text | Explanation of fact and basis for preparation of financial statements when not going concern basis | The explanation of the fact that the entity has not prepared financial statements on a going concern basis and an explanation of the basis on which financial statements were prepared. | disclosure: IAS 1 25 |
| ifrs-full | ExplanationOfFactorsInReachingDecisionThatProvisionOfSupportToPreviouslyUnconsolidatedStructuredEntityResultedInObtainingControl | text | Explanation of factors in reaching decision to provide support to previously unconsolidated structured entity that resulted in obtaining control | The explanation of the relevant factors in reaching the decision by a parent or any of its subsidiaries to provide, without having a contractual obligation to do so, financial or other support to a previously unconsolidated structured entity that resulted in the entity controlling the structured entity. [Refer: Subsidiaries [member]; Unconsolidated structured entities [member]] | disclosure: IFRS 12 16 |
| ifrs-full | ExplanationOfFactsAndCircumstancesIndicatingRareSituationForReclassificationOutOfFinancialAssetsAtFairValueThroughProfitOrLoss | text | Explanation of facts and circumstances indicating rare situation for reclassification out of financial assets at fair value through profit or loss | The explanation of facts and circumstances indicating a rare situation for the reclassification of financial assets that are no longer held for the purpose of selling or repurchasing in the near term out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss; Reclassification out of financial assets at fair value through profit or loss] | disclosure: IFRS 7 12A c – Expiry date 2021-01-01 |
| ifrs-full | ExplanationOfFactsAndCircumstancesOfSaleOrReclassificationAndExpectedDisposalMannerAndTiming | text | Explanation of facts and circumstances of sale or reclassification and expected disposal, manner and timing | The explanation of the facts and circumstances of the sale or leading to the expected disposal, and the manner and timing of that disposal, when a non-current asset or disposal group has been either classified as held for sale or sold. | disclosure: IFRS 5 41 b |
| ifrs-full | ExplanationOfFactThatAggregateCarryingAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAllocatedToRecoverableAmountsIsSignificant | text | Explanation of fact that aggregate carrying amount of goodwill or intangible assets with indefinite useful lives allocated to cash-generating units is significant | The explanation of the fact that the aggregate carrying amount of goodwill or intangible assets with indefinite useful lives allocated to the cash-generating unit (group of units) is significant in comparison with the entity’s total carrying amount of goodwill or intangible assets with indefinite useful lives. [Refer: Carrying amount [member]; Cash-generating units [member]; Intangible assets other than goodwill] | disclosure: IAS 36 135 |
| ifrs-full | ExplanationOfFactThatCarryingAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesIsNotSignificant | text | Explanation of fact that carrying amount of goodwill or intangible assets with indefinite useful lives is not significant | The explanation of the fact that the carrying amount of goodwill or intangible assets with indefinite useful lives allocated to a unit (group of units) across multiple cash-generating units (groups of units) is not significant in comparison with the entity’s total carrying amount of goodwill or intangible assets with indefinite useful lives. [Refer: Carrying amount [member]; Cash-generating units [member]; Intangible assets other than goodwill] | disclosure: IAS 36 135 |
| ifrs-full | ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue | text | Explanation of fact that entity’s owners or others have power to amend financial statements after issue | The explanation of the fact that the entity’s owners or others have the power to amend financial statements after issue. | disclosure: IAS 10 17 |
| ifrs-full | ExplanationOfFactThatFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredAreDerecognised | text | Explanation of fact that financial instruments whose fair value previously could not be reliably measured are derecognised | The explanation of the fact that financial instruments whose fair value previously could not be reliably measured are derecognised. [Refer: Financial instruments, class [member]] | disclosure: IFRS 7 30 e – Expiry date 2021-01-01 |
| ifrs-full | ExplanationOfFactThatFinancialStatementsAndCorrespondingFiguresForPreviousPeriodsHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency | text | Explanation of fact that financial statements and corresponding figures for previous periods have been restated for changes in general purchasing power of functional currency | The explanation of the fact that financial statements and the corresponding figures for previous periods have been restated for changes in the general purchasing power of the functional currency and, as a result, are stated in terms of the measuring unit current at the end of the reporting period in hyperinflationary reporting. | disclosure: IAS 29 39 a |
| ifrs-full | ExplanationOfFactThatFinancialStatementsForPreviousPeriodsNotPresented | text | Explanation of fact that financial statements for previous periods not presented | The explanation, in the entity’s first IFRS financial statements, of the fact that the entity did not present financial statements for previous periods. | disclosure: IFRS 1 28 |
| ifrs-full | ExplanationOfFactThatMaximumAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssetsIsUnlimited | text | Explanation of fact that maximum amount of payment for contingent consideration arrangements and indemnification assets is unlimited | The explanation of the fact that the maximum amount of the payment for contingent consideration arrangements and indemnification assets is unlimited. | disclosure: IFRS 3 B64 g iii |
| ifrs-full | ExplanationOfFactThatSharesHaveNoParValue | text | Explanation of fact that shares have no par value | The explanation of the fact that shares have no par value. [Refer: Par value per share] | disclosure: IAS 1 79 a iii |
| ifrs-full | ExplanationOfFinancialEffectOfAdjustmentsRelatedToBusinessCombinations | text | Explanation of financial effect of adjustments related to business combinations | The explanation of the financial effects of the adjustments recognised in the current reporting period that relate to business combinations that occurred in the period or previous reporting periods. [Refer: Business combinations [member]] | disclosure: IFRS 3 61 |
| ifrs-full | ExplanationOfFinancialEffectOfContingentLiabilities | text | Explanation of estimated financial effect of contingent liabilities | The explanation of the estimated financial effect of contingent liabilities. [Refer: Contingent liabilities [member]] | disclosure: IAS 37 86 a |
| ifrs-full | ExplanationOfFinancialEffectOfDepartureFromIFRS | text | Explanation of financial effect of departure from IFRS | The explanation of the financial effect of the departure from IFRS on items in the financial statements that would have been reported when complying with the requirement. | disclosure: IAS 1 20 d |
| ifrs-full | ExplanationOfFinancialEffectOfNonadjustingEventAfterReportingPeriod | text block | Explanation of financial effect of non-adjusting event after reporting period [text block] | The explanation of either an estimate of the financial effect of a non-adjusting event after the reporting period or a statement that such an estimate cannot be made. | disclosure: IAS 10 21 b |
| ifrs-full | ExplanationOfGainOrLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination | text | Explanation of gain or loss that relates to identifiable assets acquired or liabilities assumed in business combination and is of such size, nature or incidence that disclosure is relevant to understanding combined entity’s financial statements | The explanation of the gain or loss that both relates to identifiable assets acquired or liabilities assumed in a business combination and is of such size, nature or incidence that disclosure is relevant to understanding the combined entity’s financial statements. [Refer: Business combinations [member]] | disclosure: IFRS 3 B67 e |
| ifrs-full | ExplanationOfGainsLossesRecognisedWhenControlInSubsidiaryIsLost | text | Description of line item(s) in profit or loss in which gain (loss) is recognised when control of subsidiary is lost | The description of the line item(s) in profit or loss in which the gain (loss) is recognised (if not presented separately) when control of a subsidiary is lost. [Refer: Subsidiaries [member]] | disclosure: IFRS 12 19 b |
| ifrs-full | ExplanationOfHedgeIneffectivenessResultingFromSourcesThatEmergedInHedgingRelationship | text | Explanation of hedge ineffectiveness resulting from sources that emerged in hedging relationship | The explanation of hedge ineffectiveness resulting from sources that emerged in the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness] | disclosure: IFRS 7 23E |
| ifrs-full | ExplanationOfHowAndWhyEntityHadAndCeasedToHaveFunctionalCurrencyForWhichReliableGeneralPriceIndexIsNotAvailableAndNoExchangeabilityWithStableForeignCurrencyExists | text | Explanation of how and why entity had, and ceased to have, functional currency for which reliable general price index is not available and no exchangeability with stable foreign currency exists | The explanation when the entity has a functional currency that was, or is, the currency of a hyperinflationary economy, of how and why the entity had, and ceased to have, a functional currency for which the reliable general price index is not available and no exchangeability with stable foreign currency exists. | disclosure: IFRS 1 31C |
| ifrs-full | ExplanationOfHowEntityDeterminedMeasurementOfInsuranceContractsAtTransitionDate | text | Explanation of how entity determined measurement of insurance contracts at transition date | The explanation of how an entity determined the measurement of insurance contracts at the transition date. [Refer: Insurance contracts [member]] | disclosure: IFRS 17 115 – Effective 2021-01-01 |
| ifrs-full | ExplanationOfHowRateRegulatorIsRelated | text | Explanation of how rate regulator is related | The explanation of how the rate regulator is related to the entity. [Refer: Description of identity of rate regulator(s)] | disclosure: IFRS 14 30 b |
| ifrs-full | ExplanationOfHowSignificantChangesInGrossCarryingAmountOfFinancialInstrumentsContributedToChangesInLossAllowance | text | Explanation of how significant changes in gross carrying amount of financial instruments contributed to changes in loss allowance | The explanation of how significant changes in the gross carrying amount of financial instruments contributed to changes in the loss allowance. | disclosure: IFRS 7 35I |
| ifrs-full | ExplanationOfHowTimingOfSatisfactionOfPerformanceObligationsRelatesToTypicalTimingOfPayment | text | Explanation of how timing of satisfaction of performance obligations relates to typical timing of payment | The explanation of how the timing of satisfaction of performance obligations relates to the typical timing of payment. [Refer: Performance obligations [member]] | disclosure: IFRS 15 117 |
| ifrs-full | ExplanationOfImpairmentLossRecognisedOrReversedByClassOfAssetsAndByReportableSegment | text block | Disclosure of impairment loss recognised or reversed for cash-generating unit [text block] | The disclosure of an impairment loss recognised or reversed for a cash-generating unit. [Refer: Impairment loss; Reversal of impairment loss] | disclosure: IAS 36 130 d ii |
| ifrs-full | ExplanationOfIndependentValuerUsedForRevaluationPropertyPlantAndEquipment | text | Explanation of involvement of independent valuer in revaluation, property, plant and equipment | The explanation of whether an independent valuer was involved for items of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment] | disclosure: IAS 16 77 b |
| ifrs-full | ExplanationOfInitialApplicationOfImpairmentRequirementsForFinancialInstrumentsExplanatory | text block | Explanation of initial application of impairment requirements for financial instruments [text block] | The explanation of the initial application of the impairment requirements for financial instruments. | disclosure: IFRS 7 42P |
| ifrs-full | ExplanationOfInputsAssumptionsAndEstimationTechniquesUsedToApplyImpairmentRequirementsExplanatory | text block | Explanation of inputs, assumptions and estimation techniques used to apply impairment requirements [text block] | The explanation of the inputs, assumptions and estimation techniques used to apply the impairment requirements for financial instruments. | disclosure: IFRS 7 35G |
| ifrs-full | ExplanationOfInsuranceFinanceIncomeExpenses | text | Explanation of insurance finance income (expenses) | The explanation of the total amount of insurance finance income (expenses) in the reporting period. [Refer: Insurance finance income (expenses)] | disclosure: IFRS 17 110 – Effective 2021-01-01 |
| ifrs-full | ExplanationOfInterestRevenueReportedNetOfInterestExpense | text | Explanation of interest income reported net of interest expense | The explanation that the entity has reported a segment’s interest revenue net of its interest expense. [Refer: Interest expense] | disclosure: IFRS 8 23 |
| ifrs-full | ExplanationOfInvestingAndFinancingTransactionsNotRequireUseOfCashOrCashEquivalents | text | Explanation of investing and financing transactions not requiring use of cash or cash equivalents | The explanation of the relevant information about investing and financing transactions that do not require the use of cash or cash equivalents. | disclosure: IAS 7 43 |
| ifrs-full | ExplanationOfInvolvementOfIndependentValuerInRevaluationRightofuseAssets | text | Explanation of involvement of independent valuer in revaluation, right-of-use assets | The explanation of whether an independent valuer was involved for right-of-use assets stated at revalued amounts. [Refer: Right-of-use assets] | disclosure: IFRS 16 57 |
| ifrs-full | ExplanationOfIssuancesRepurchasesAndRepaymentsOfDebtAndEquitySecurities | text | Explanation of issues, repurchases and repayments of debt and equity securities | The explanation of the issues, repurchases and repayments of debt and equity securities. | disclosure: IAS 34 16A e |
| ifrs-full | ExplanationOfMainClassesOfAssetsAffectedByImpairmentLossesOrReversalsOfImpairmentLosses | text | Explanation of main classes of assets affected by impairment losses or reversals of impairment losses | The explanation of the main classes of assets affected by impairment losses or reversals of impairment losses. [Refer: Impairment loss] | disclosure: IAS 36 131 a |
| ifrs-full | ExplanationOfMainEventsAndCircumstancesThatLedToRecognitionOfImpairmentLossesAndReversalsOfImpairmentLosses | text | Explanation of main events and circumstances that led to recognition of impairment losses and reversals of impairment losses | The explanation of the main events and circumstances that led to the recognition of impairment losses and reversals of impairment losses. [Refer: Impairment loss] | disclosure: IAS 36 131 b, disclosure: IAS 36 130 a |
| ifrs-full | ExplanationOfManagementJudgementsInApplyingEntitysAccountingPoliciesWithSignificantEffectOnRecognisedAmounts | text | Explanation of management judgements in applying entity’s accounting policies with significant effect on recognised amounts | The explanation of judgements, apart from those involving estimations, that management has made in the process of applying the entity’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements. | disclosure: IAS 1 122 |
| ifrs-full | ExplanationOfMaterialEventsSubsequentToEndOfInterimPeriodThatHaveNotBeenReflected | text | Explanation of events after interim period that have not been reflected | The explanation of events after the interim period that have not been reflected in the financial statements for the interim period. | disclosure: IAS 34 16A h |
| ifrs-full | ExplanationOfMeasurementBasesUsedInPreparingFinancialStatements | text block | Explanation of measurement bases used in preparing financial statements [text block] | The explanation of the measurement basis (or bases) used in preparing the financial statements. | disclosure: IAS 1 117 a |
| ifrs-full | ExplanationOfMethodMainParametersAndAssumptionsUnderlyingInformationProvidedSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfIFRS17Explanatory | text block | Explanation of method, main parameters and assumptions underlying information provided, sensitivity analysis other than specified in paragraph 128(a) of IFRS 17 [text block] | The explanation of the method, the main parameters and assumptions underlying the information provided for a sensitivity analysis other than the analysis specified in paragraph 128(a) of IFRS 17. | disclosure: IFRS 17 129 a – Effective 2021-01-01 |
| ifrs-full | ExplanationOfMethodsUsedToDetermineInsuranceFinanceIncomeExpensesRecognisedInProfitOrLoss | text | Explanation of methods used to determine insurance finance income (expenses) recognised in profit or loss | The explanation of the methods used to determine the insurance finance income (expenses) recognised in profit or loss. [Refer: Insurance finance income (expenses)] | disclosure: IFRS 17 118 – Effective 2021-01-01 |
| ifrs-full | ExplanationOfModificationsModifiedSharebasedPaymentArrangements | text | Explanation of modifications, modified share-based payment arrangements | The explanation of the modifications for share-based payment arrangements. [Refer: Share-based payment arrangements [member]] | disclosure: IFRS 2 47 c i |
| ifrs-full | ExplanationOfNatureAndAdjustmentsToAmountsPreviouslyPresentedInDiscontinuedOperations | text | Explanation of nature and adjustments to amounts previously presented in discontinued operations | The explanation of the nature and amount of adjustments in the current period to amounts previously presented in discontinued operations that are directly related to the disposal of a discontinued operation in a prior period. These adjustments may arise in such circumstances as: (a) the resolution of uncertainties that arise from the terms of the disposal transaction, such as the resolution of purchase price adjustments and indemnification issues with the purchaser; (b) the resolution of uncertainties that arise from and are directly related to the operations of the component before its disposal, such as environmental and product warranty obligations retained by the seller; and (c) the settlement of employee benefit plan obligations, provided that the settlement is directly related to the disposal transaction. [Refer: Discontinued operations [member]] | disclosure: IFRS 5 35 |
| ifrs-full | ExplanationOfNatureAndAmountOfChangesInEstimatesOfAmountsReportedInPriorInterimPeriodsOrPriorFinancialYears | text | Explanation of nature and amount of changes in estimates of amounts reported in prior interim periods or prior financial years | The explanation of the nature and amount of changes in estimates of amounts reported in prior interim periods of the current financial year or changes in estimates of amounts reported in prior financial years, disclosed in the entity’s interim financial report. | disclosure: IAS 34 16A d |
| ifrs-full | ExplanationOfNatureAndAmountOfItemsAffectingAssetsLiabilitiesEquityNetIncomeOrCashFlowsThatAreUnusualBecauseOfTheirNatureSizeOrIncidence | text | Explanation of nature and amount of items affecting assets, liabilities, equity, net income or cash flows that are unusual because of their nature size or incidence | The explanation of the nature and amount of items affecting assets, liabilities, equity, net income or cash flows that are unusual because of their nature, size or incidence. | disclosure: IAS 34 16A c |
| ifrs-full | ExplanationOfNatureAndAmountOfSignificantTransactions | text | Explanation of nature and amount of significant transactions | The explanation of the nature and amount of individually significant transactions with a government that has control, joint control or significant influence over the reporting entity and entities under control, joint control or significant influence of that government. | disclosure: IAS 24 26 b i |
| ifrs-full | ExplanationOfNatureAndExtentOfObligationsToAcquireOrBuildItemsOfPropertyPlantAndEquipment | text | Explanation of nature and extent of obligations to acquire or build items of property, plant and equipment | The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of obligations to acquire or build items of property, plant and equipment in service concession arrangements. [Refer: Service concession arrangements [member]; Property, plant and equipment] | disclosure: SIC 29 6 c iii |
| ifrs-full | ExplanationOfNatureAndExtentOfObligationsToDeliverOrRightsToReceiveSpecifiedAssetsAtEndOfConcessionPeriod | text | Explanation of nature and extent of obligations to deliver or rights to receive specified assets at end of concession period | The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of obligations to deliver or rights to receive specified assets at the end of the concession period in service concession arrangements. [Refer: Service concession arrangements [member]] | disclosure: SIC 29 6 c iv |
| ifrs-full | ExplanationOfNatureAndExtentOfObligationsToProvideOrRightsToExpectProvisionOfServices | text | Explanation of nature and extent of obligations to provide or rights to expect provision of services | The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of obligations to provide, or rights to expect provision of, services in service concession arrangements. [Refer: Service concession arrangements [member]] | disclosure: SIC 29 6 c ii |
| ifrs-full | ExplanationOfNatureAndExtentOfOtherRightsAndObligations | text | Explanation of nature and extent of other rights and obligations | The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of rights and obligations in service concession arrangements that the entity does not separately disclose. [Refer: Service concession arrangements [member]] | disclosure: SIC 29 6 c vi |
| ifrs-full | ExplanationOfNatureAndExtentOfRenewalAndTerminationOptions | text | Explanation of nature and extent of renewal and termination options | The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of renewal and termination options in service concession arrangements. [Refer: Service concession arrangements [member]] | disclosure: SIC 29 6 c v |
| ifrs-full | ExplanationOfNatureAndExtentOfRightsToUseSpecifiedAssets | text | Explanation of nature and extent of rights to use specified assets | The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of rights to use specified assets in service concession arrangements. [Refer: Service concession arrangements [member]] | disclosure: SIC 29 6 c i |
| ifrs-full | ExplanationOfNatureOfRequirementInIFRSAndConclusionWhyRequirementIsInConflictWithFairPresentation | text | Explanation of nature of requirement in IFRS and conclusion why requirement is in conflict with objective of financial statements set out in Framework | The explanation of the title of the IFRS in question, the nature of the requirement and the reason why management has concluded that complying with the requirement is so misleading in the circumstances that it conflicts with the objective of financial statements set out in the Conceptual Framework. | disclosure: IAS 1 23 a |
| ifrs-full | ExplanationOfNecessaryInformationNotAvailableAndDevelopmentCostExcessive | text | Explanation of why revenues from external customers for each product and service, or each group of similar products and services, are not reported | The explanation of why revenues from external customers for each product and service, or each group of similar products and services, are not reported (for example, if the cost to develop the information would be excessive). [Refer: Products and services [member]; Revenue] | disclosure: IFRS 8 32, disclosure: IFRS 8 33 |
| ifrs-full | ExplanationOfNotAppliedNewStandardsOrInterpretations | text | Explanation of new standards or interpretations not applied | The explanation of the fact that the entity has not applied a new IFRS that has been issued but is not yet effective. | disclosure: IAS 8 30 a |
| ifrs-full | ExplanationOfObjectiveOfMethodUsedAndLimitationsThatMayResultInInformationProvidedSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfIFRS17 | text | Explanation of objective of method used and limitations that may result in information provided, sensitivity analysis other than specified in paragraph 128(a) of IFRS 17 | The explanation of the objective of the method used and of any limitations that may result in the information provided for a sensitivity analysis other than the analysis specified in paragraph 128(a) of IFRS 17. | disclosure: IFRS 17 129 b – Effective 2021-01-01 |
| ifrs-full | ExplanationOfPeriodOverWhichManagementHasProjectedCashFlows | text | Explanation of period over which management has projected cash flows | The explanation of the period over which management has projected cash flows based on financial budgets/forecasts approved by management including, when a period greater than five years is used for a cash-generating unit (group of units), an explanation of why that longer period is justified. [Refer: Cash-generating units [member]] | disclosure: IAS 36 134 d iii, disclosure: IAS 36 134 e iii |
| ifrs-full | ExplanationOfPossibilityOfReimbursementContingentLiabilities | text | Explanation of possibility of reimbursement, contingent liabilities | The explanation of the possibility of reimbursement by another party for expenditures to settle contingent liabilities. [Refer: Contingent liabilities [member]] | disclosure: IAS 37 86 c |
| ifrs-full | ExplanationOfPossibilityOfReimbursementContingentLiabilitiesInBusinessCombination | text | Explanation of possibility of reimbursement, contingent liabilities in business combination | The explanation of the possibility of reimbursement by another party for expenditures to settle contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]] | disclosure: IFRS 3 B64 j i |
| ifrs-full | ExplanationOfReasonForNonDisclosureOfInformationRegardingContingentAsset | text | Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent asset | The explanation of the general nature of the dispute with other parties on the subject matter of a contingent asset and the fact and reason why required information relating to a possible asset that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity is not disclosed. | disclosure: IAS 37 92 |
| ifrs-full | ExplanationOfReasonForNonDisclosureOfInformationRegardingContingentLiability | text | Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liability | The explanation of the general nature of the dispute with other parties on the subject matter of a contingent liability and the fact and reason why required information relating to a contingent liability is not disclosed by the entity. [Refer: Contingent liabilities [member]] | disclosure: IAS 37 92 |
| ifrs-full | ExplanationOfReasonForNonDisclosureOfInformationRegardingProvision | text | Explanation of general nature of dispute and of reason for non-disclosure of information regarding provision | The explanation of the general nature of the dispute with other parties on the subject matter of a provision and the fact and reason why required information relating to a provision is not disclosed by the entity. [Refer: Provisions] | disclosure: IAS 37 92 |
| ifrs-full | ExplanationOfReasonsForChangesInLossAllowanceForFinancialInstruments | text | Explanation of reasons for changes in loss allowance for financial instruments | The explanation of the reasons for changes in the loss allowance for financial instruments, which may include (a) the portfolio composition; (b) the volume of financial instruments purchased or originated; and (c) the severity of the expected credit losses. | example: IFRS 7 B8D |
| ifrs-full | ExplanationOfReasonsForSignificantChangesInFinancialStatementLineItemsDueToApplicationOfIFRS15 | text | Explanation of reasons for significant changes in financial statement line items due to application of IFRS 15 | The explanation of the reasons for significant changes in financial statement line items due to the application of IFRS 15. | disclosure: IFRS 15 C8 b |
| ifrs-full | ExplanationOfReasonsWhyEntityElectedToApplyIFRSsAsIfItHadNeverStoppedApplyingIFRSs | text | Explanation of reasons why entity elected to apply IFRSs as if it had never stopped applying IFRSs | The explanation of the reasons why an entity that has applied IFRSs in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with IFRSs, elected to apply IFRSs as if it had never stopped applying IFRSs. | disclosure: IFRS 1 23B |
| ifrs-full | ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsForCorrectionRelatedToPriorPeriodErrors | text | Explanation of reason why it is impracticable to determine amounts for correction related to prior period errors | The explanation of the reason why it is impracticable to determine amounts for corrections related to prior period errors. | disclosure: IAS 8 49 d |
| ifrs-full | ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsOfAdjustmentsRelatedToChangeInAccountingPolicy | text | Explanation of reason why it is impracticable to determine amounts of adjustments related to change in accounting policy | The explanation of the reason why it is impracticable to determine amounts of adjustments related to changes in accounting policy. | disclosure: IAS 8 28 h, disclosure: IAS 8 29 e |
| ifrs-full | ExplanationOfRelationshipBetweenAmountsPayableOnDemandThatAriseFromContractsWithinScopeOfIFRS17AndCarryingAmountOfRelatedGroupsOfContracts | text | Explanation of relationship between amounts payable on demand that arise from contracts within scope of IFRS 17 and carrying amount of related groups of contracts | The explanation of the relationship between the amounts payable on demand that arise from contracts within the scope of IFRS 17 and the carrying amount of the related groups of contracts. | disclosure: IFRS 17 132 c – Effective 2021-01-01 |
| ifrs-full | ExplanationOfRelationshipBetweenInsuranceFinanceIncomeExpensesAndInvestmentReturnOnAssets | text | Explanation of relationship between insurance finance income (expenses) and investment return on assets | The explanation of the relationship between insurance finance income (expenses) and the investment return on assets, to enable users of the entity’s financial statements to evaluate the sources of finance income or expenses recognised in profit or loss and other comprehensive income. [Refer: Insurance finance income (expenses)] | disclosure: IFRS 17 110 – Effective 2021-01-01 |
| ifrs-full | ExplanationOfRelationshipBetweenSensitivitiesToChangesInRiskExposuresArisingFromInsuranceContractsAndFromFinancialAssetsHeld | text | Explanation of relationship between sensitivities to changes in risk exposures arising from insurance contracts and from financial assets held | The explanation of the relationship between the sensitivities to changes in risk exposures arising from insurance contracts and those arising from financial assets held by the entity. [Refer: Insurance contracts [member]; Financial assets] | disclosure: IFRS 17 128 a ii – Effective 2021-01-01 |
| ifrs-full | ExplanationOfRelationshipsBetweenParentsAndEntity | text | Explanation of relationships between parent and subsidiaries | The explanation of the relationships between a parent and its subsidiaries. [Refer: Subsidiaries [member]] | disclosure: IAS 24 13 |
| ifrs-full | ExplanationOfRelevantFactorsInReachingDecisionToProvideSupportThatResultedInControllingUnconsolidatedStructuredEntity | text | Explanation of relevant factors in reaching decision to provide support that resulted in controlling unconsolidated structured entity | The explanation of the relevant factors in reaching the decision by an investment entity or any of its unconsolidated subsidiaries to provide, without having a contractual obligation to do so, financial or other support to an unconsolidated, structured entity that the investment entity did not control, that resulted in obtaining control. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]; Unconsolidated structured entities [member]] | disclosure: IFRS 12 19G |
| ifrs-full | ExplanationOfRestrictionsOnDistributionOfRevaluationSurplusForIntangibleAssets | text | Explanation of restrictions on distribution of revaluation surplus for intangible assets | The explanation of restrictions on the distribution of the balance of the revaluation surplus for intangible assets to shareholders. [Refer: Revaluation surplus] | disclosure: IAS 38 124 b |
| ifrs-full | ExplanationOfRestrictionsOnRemittanceOfIncomeAndDisposalProceedsOfInvestmentProperty | text | Explanation of restrictions on realisability of investment property or remittance of income and proceeds of disposal of investment property | The explanation of the existence of restrictions on the realisability of investment property or the remittance of income and proceeds on the disposal of investment property. [Refer: Investment property] | disclosure: IAS 40 75 g |
| ifrs-full | ExplanationOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory | text block | Explanation of risk management strategy related to hedge accounting [text block] | The explanation of the risk management strategy related to hedge accounting. | disclosure: IFRS 7 22A |
| ifrs-full | ExplanationOfSeasonalityOrCyclicalityOfInterimOperations | text | Explanation of seasonality or cyclicality of interim operations | The explanatory comments about the seasonality or cyclicality of interim operations. | disclosure: IAS 34 16A b |
| ifrs-full | ExplanationOfShareOptionsInSharebasedPaymentArrangement | text | Description of share-based payment arrangement | The description of a share-based payment arrangement that existed at any time during the reporting period. [Refer: Share-based payment arrangements [member]] | disclosure: IFRS 2 45 a |
| ifrs-full | ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory | text block | Explanation of significant changes in contract assets and contract liabilities [text block] | The explanation of the significant changes in the contract assets and the contract liabilities. [Refer: Contract assets; Contract liabilities] | disclosure: IFRS 15 118 |
| ifrs-full | ExplanationOfSignificantChangesInNetInvestmentInFinanceLeaseExplanatory | text block | Explanation of significant changes in net investment in finance lease [text block] | The explanation of the significant changes in the carrying amount of the net investment in finance leases. [Refer: Net investment in finance lease] | disclosure: IFRS 16 93 |
| ifrs-full | ExplanationOfSignificantDecreaseInLevelOfGovernmentGrantsForAgriculturalActivity | text | Explanation of significant decrease in level of government grants for agricultural activity | The explanation of a significant decrease in the level of government grants for agricultural activity. [Refer: Government [member]; Government grants] | disclosure: IAS 41 57 c |
| ifrs-full | ExplanationOfSignificantTermsOfServiceConcessionArrangementThatMayAffectAmountTimingAndCertaintyOfFutureCashFlows | text | Explanation of significant terms of service concession arrangement that may affect amount, timing and certainty of future cash flows | The explanation of significant terms of service concession arrangements that may affect the amount, timing and certainty of future cash flows (for example, the period of the concession, re-pricing dates and the basis upon which re-pricing or re-negotiation is determined). [Refer: Service concession arrangements [member]] | disclosure: SIC 29 6 b |
| ifrs-full | ExplanationOfTermsAndConditionsOfOutstandingBalancesForRelatedPartyTransaction | text | Explanation of terms and conditions of outstanding balances for related party transaction | The explanation of the terms and conditions of outstanding balances for related party transactions. [Refer: Related parties [member]] | disclosure: IAS 24 18 b i |
| ifrs-full | ExplanationOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination | text | Description of transaction recognised separately from acquisition of assets and assumption of liabilities in business combination | The description of transactions that are recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]] | disclosure: IFRS 3 B64 l, disclosure: IFRS 3 B64 m, disclosure: IFRS 3 B64 l i |
| ifrs-full | ExplanationOfTransfersOfCumulativeGainOrLossWithinEquityOfInvestmentsInEquityDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome | text | Explanation of transfers of cumulative gain or loss within equity of investments in equity instruments designated at fair value through other comprehensive income | The explanation of transfers of the cumulative gain or loss within equity for investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income] | disclosure: IFRS 7 11A e |
| ifrs-full | ExplanationOfUnfulfilledConditionsAndOtherContingenciesAttachingToGovernmentAssistance | text | Explanation of unfulfilled conditions and other contingencies attaching to government assistance | The explanation of unfulfilled conditions and other contingencies attaching to government assistance that has been recognised. [Refer: Government [member]] | disclosure: IAS 20 39 c |
| ifrs-full | ExplanationOfValueAssignedToKeyAssumption | text | Explanation of value assigned to key assumption | The explanation of the value(s) assigned to key assumption(s) on which management has based its determination of recoverable amount for a cash-generating unit (group of units). [Refer: Cash-generating units [member]] | disclosure: IAS 36 134 f ii, disclosure: IAS 36 135 e ii |
| ifrs-full | ExplanationOfWhenEntityExpectsToRecogniseRemainingContractualServiceMarginInProfitOrLoss | text | Explanation of when entity expects to recognise remaining contractual service margin in profit or loss | The explanation of when an entity expects to recognise the contractual service margin remaining at the end of the reporting period in profit or loss. [Refer: Contractual service margin [member]] | disclosure: IFRS 17 109 – Effective 2021-01-01 |
| ifrs-full | ExplanationOfWhenEntityExpectsToRecogniseTransactionPriceAllocatedToRemainingPerformanceObligationsAsRevenue | text | Explanation of when entity expects to recognise transaction price allocated to remaining performance obligations as revenue | The explanation of when the entity expects to recognise the transaction price allocated to the remaining performance obligations as revenue. [Refer: Revenue from contracts with customers; Transaction price allocated to remaining performance obligations] | disclosure: IFRS 15 120 b ii |
| ifrs-full | ExplanationOfWhetherAnyConsiderationFromContractsWithCustomersIsNotIncludedInDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations | text | Explanation of whether any consideration from contracts with customers is not included in disclosure of transaction price allocated to remaining performance obligations | The explanation of whether any consideration from contracts with customers is not included in the disclosure of the transaction price allocated to the remaining performance obligations. [Refer: Transaction price allocated to remaining performance obligations] | disclosure: IFRS 15 122 |
| ifrs-full | ExplanationOfWhetherBreachesWhichPermittedLenderToDemandAcceleratedRepaymentWereRemediedOrTermsOfLoansPayableWereRenegotiatedBeforeFinancialStatementsWereAuthorisedForIssue | text | Explanation of whether breaches which permitted lender to demand accelerated repayment were remedied or terms of loans payable were renegotiated before financial statements were authorised for issue | The explanation of whether breaches of loan terms that permitted the lender to demand accelerated repayment were remedied, or terms of loans payable were renegotiated, before the financial statements were authorised for issue. | disclosure: IFRS 7 19 |
| ifrs-full | ExplanationOfWhetherEntityAppliesExemptionInIAS2425 | text | Explanation of whether entity applies exemption in IAS 24.25 | The explanation of whether the entity applies the exemption in paragraph 25 of IAS 24. | disclosure: IAS 24 26 |
| ifrs-full | ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged | text | Explanation of whether entity has obligation to return collateral sold or repledged in absence of default by owner of collateral | The explanation of whether the entity has the obligation to return collateral sold or repledged in absence of default by the owner of the collateral. | disclosure: IFRS 7 15 b |
| ifrs-full | ExplanationOfWhetherParticipantsContributeToRetirementBenefitPlan | text | Explanation of whether participants contribute to retirement benefit plan | The explanation of whether participants contribute to retirement benefit plans. | disclosure: IAS 26 36 d |
| ifrs-full | ExplanationOfWhetherPracticalExpedientIsAppliedForDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations | text | Explanation of whether practical expedient is applied for disclosure of transaction price allocated to remaining performance obligations | The explanation of whether the practical expedient is applied for the disclosure of the transaction price allocated to the remaining performance obligations. [Refer: Transaction price allocated to remaining performance obligations] | disclosure: IFRS 15 122 |
| ifrs-full | ExplanationOfWhyEntityCameToDifferentConclusionsInNewAssessmentApplyingParagraphs412aOr412AaOfIFRS9AtDateOfInitialApplicationOfIFRS17 | text | Explanation of why entity came to different conclusions in new assessment applying paragraphs 4.1.2(a) or 4.1.2 A(a) of IFRS 9 at date of initial application of IFRS 17 | The explanation of why the entity came to any different conclusions in the new assessment applying paragraphs 4.1.2(a) or 4.1.2 A(a) of IFRS 9 at the date of initial application of IFRS 17. | disclosure: IFRS 17 C33 c – Effective 2021-01-01 |
| ifrs-full | ExplanationOfWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModel | text | Explanation of why fair value cannot be reliably measured for investment property, at cost or in accordance with IFRS 16 within fair value model | The explanation of why fair value cannot be reliably measured for investment property when the entity measures investment property at cost or in accordance with IFRS 16 within the fair value model. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property] | disclosure: IAS 40 78 b |
| ifrs-full | ExplanationOfWhyMethodsUsedToRecogniseRevenueProvideFaithfulDepictionOfTransferOfGoodsOrServices | text | Explanation of why methods used to recognise revenue provide faithful depiction of transfer of goods or services | The explanation of why the methods used to recognise revenue from contracts with customers provide a faithful depiction of the transfer of goods or services. [Refer: Revenue from contracts with customers] | disclosure: IFRS 15 124 b |
| ifrs-full | ExplanationOrCrossReferencesToInterimFinancialStatementDisclosuresForFirsttimeAdopter | text | Explanation of cross-reference to interim financial statement disclosures for first-time adopter | The explanation of cross-references to other published documents that include information that is material to understanding the entity’s current interim period for first-time adopters of IFRSs. | disclosure: IFRS 1 33 |
| ifrs-full | ExplanationWhenGreatestTransferActivityTookPlace | text | Explanation when greatest transfer activity took place | The explanation of when the greatest transfer activity took place within a reporting period (for example, over the last five days before the end of the reporting period) throughout which the total amount of proceeds from the transfer activity (that qualifies for derecognition) is not evenly distributed (for example, if a substantial proportion of the total amount of transfer activity takes place in the closing days of a reporting period). | disclosure: IFRS 7 42G c i |
| ifrs-full | ExplanationWhichDisclosuresCouldNotBeMadeAndReasonsWhyTheyCannotBeMadeIfInitialAccountingForBusinessCombinationIsIncomplete | text | Explanation of which disclosures could not be made and reasons why they cannot be made if initial accounting for business combination is incomplete at time financial statements are authorised for issue | The explanation of which disclosures could not be made and reasons why they cannot be made if the initial accounting for the business combination is incomplete at the time that financial statements are authorised for issue. [Refer: Business combinations [member]] | disclosure: IFRS 3 B66 |
| ifrs-full | ExplanationWhyFairValueBecomesReliableForBiologicalAssetsPreviouslyMeasuredAtCost | text | Explanation of why fair value becomes reliable for biological assets previously measured at cost | The explanation of why fair value becomes reliably measurable for biological assets previously measured at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: At cost [member]; Biological assets; Impairment loss] | disclosure: IAS 41 56 b |
| ifrs-full | ExplanationWhyFairValueCannotBeReliablyMeasuredForBiologicalAssetsAtCost | text | Explanation of why fair value cannot be reliably measured for biological assets, at cost | The explanation of why fair value cannot be reliably measured for biological assets measured at cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets; Impairment loss] | disclosure: IAS 41 54 b |
| ifrs-full | ExplanationWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyCostModel | text | Explanation of why fair value cannot be reliably measured for investment property, cost model | The explanation of why fair value cannot be reliably measured for investment property measured using the cost model. [Refer: Investment property] | disclosure: IAS 40 79 e ii |
| ifrs-full | ExplanationWhyFinancialStatementsNotPreparedOnGoingConcernBasis | text | Explanation of why entity not regarded as going concern | The explanation of the reason why the entity is not regarded as a going concern. | disclosure: IAS 1 25 |
| ifrs-full | ExplorationAndEvaluationAssetsMember | member | Exploration and evaluation assets [member] | This member stands for exploration and evaluation expenditures recognised as assets in accordance with the entity’s accounting policy. Exploration and evaluation expenditures are expenditures incurred by an entity in connection with the exploration for, and evaluation of, mineral resources before the technical feasibility and commercial viability of extracting a mineral resource are demonstrable. | common practice: IAS 36 127 |
| ifrs-full | ExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts | X instant, credit | Exposure to credit risk on loan commitments and financial guarantee contracts | The amount of the exposure to credit risk on loan commitments and financial guarantee contracts. [Refer: Loan commitments [member]; Financial guarantee contracts [member]; Credit risk [member]] | disclosure: IFRS 7 35H, disclosure: IFRS 7 35I, disclosure: IFRS 7 35M |
| ifrs-full | ExposureToRiskThatArisesFromContractsWithinScopeOfIFRS17 | X instant | Exposure to risk that arises from contracts within scope of IFRS 17 | The amount of the exposure to risk that arises from contracts within the scope of IFRS 17. | disclosure: IFRS 17 125 a – Effective 2021-01-01 |
| ifrs-full | ExpropriationOfMajorAssetsByGovernmentMember | member | Expropriation of major assets by government [member] | This member stands for expropriation of major assets by government. [Refer: Government [member]] | example: IAS 10 22 c |
| ifrs-full | ExternalCreditGradesAxis | axis | External credit grades [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 4 39G a – Expiry date 2021-01-01, example: IFRS 7 IG20C, example: IFRS 7 35M, example: IFRS 7 IG24 a – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01 |
| ifrs-full | ExternalCreditGradesMember | member | External credit grades [member] | This member stands for credit grades that have been provided by external rating agencies. | disclosure: IFRS 4 39G a – Expiry date 2021-01-01, example: IFRS 7 IG20C, example: IFRS 7 35M, example: IFRS 7 IG24 a – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01 |
| ifrs-full | FactoringOfReceivablesMember | member | Factoring of receivables [member] | This member stands for transactions in which an entity transfers its receivables to another party (the factor). | example: IFRS 7 B33 |
| ifrs-full | FactorsUsedToIdentifyEntitysReportableSegments | text | Description of factors used to identify entity’s reportable segments | The description of the factors used to identify the entity’s reportable segments, including the basis of organisation (for example, whether management has chosen to organise the entity around differences in products and services, geographical areas, regulatory environments or a combination of factors and whether operating segments have been aggregated). [Refer: Geographical areas [member]; Operating segments [member]; Products and services [member]; Reportable segments [member]] | disclosure: IFRS 8 22 a |
| ifrs-full | FairValueAsDeemedCostAxis | axis | Fair value as deemed cost [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 1 30 |
| ifrs-full | FairValueGainLossThatWouldHaveBeenRecognisedInOtherComprehensiveIncomeIfFinancialAssetsHadNotBeenReclassified | X duration, credit | Fair value gain (loss) that would have been recognised in other comprehensive income if financial assets had not been reclassified | The fair value gain (loss) that would have been recognised in other comprehensive income if financial assets had not been reclassified. [Refer: Financial assets] | disclosure: IFRS 7 12D b |
| ifrs-full | FairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossIfFinancialAssetsHadNotBeenReclassifiedOutOfFairValueThroughProfitOrLossAndIntoFairValueThroughOtherComprehensiveIncomeInitialApplicationOfIFRS9 | X duration, credit | Fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified out of fair value through profit or loss and into fair value through other comprehensive income, initial application of IFRS 9 | The fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified out of the fair value through profit or loss and into the fair value through other comprehensive income as a result of the transition to IFRS 9. [Refer: Financial assets] | disclosure: IFRS 7 42M b |
| ifrs-full | FairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossOrOtherComprehensiveIncomeIfFinancialAssetsHadNotBeenReclassifiedFirstApplicationOfIFRS9 | X duration, credit | Fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial assets had not been reclassified as measured at amortised cost, initial application of IFRS 9 | The fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial assets had not been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial assets] | disclosure: IFRS 7 42M b |
| ifrs-full | FairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossOrOtherComprehensiveIncomeIfFinancialLiabilitiesHadNotBeenReclassifiedFirstApplicationOfIFRS9 | X duration, credit | Fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial liabilities had not been reclassified as measured at amortised cost, initial application of IFRS 9 | The fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial liabilities had not been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial liabilities] | disclosure: IFRS 7 42M b |
| ifrs-full | FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsNotRecognisedInOtherComprehensiveIncome | X duration, credit | Fair value gains (losses) on financial assets reclassified out of available-for-sale financial assets not recognised in other comprehensive income | The fair value gains (losses) that would have been recognised in other comprehensive income if financial assets had not been reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income] | disclosure: IFRS 7 12A e – Expiry date 2021-01-01 |
| ifrs-full | FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome | X duration, credit | Fair value gains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in other comprehensive income | The fair value gains (losses) recognised in other comprehensive income on financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income] | disclosure: IFRS 7 12A d – Expiry date 2021-01-01 |
| ifrs-full | FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossNotRecognisedInProfitOrLoss | X duration, credit | Fair value gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss not recognised in profit or loss | The fair value gains (losses) that would have been recognised in profit or loss if financial assets had not been reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] | disclosure: IFRS 7 12A e – Expiry date 2021-01-01 |
| ifrs-full | FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss | X duration, credit | Fair value gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss | The fair value gains (losses) recognised in profit or loss on financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] | disclosure: IFRS 7 12A d – Expiry date 2021-01-01 |
| ifrs-full | FairValueGainsOrLossThatWouldHaveBeenRecognisedInProfitOrLossIfFinancialAssetsHadNotBeenReclassified | X duration, credit | Fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified | The fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified. [Refer: Financial assets] | disclosure: IFRS 7 12D b |
| ifrs-full | FairValueHedgesMember | member | Fair value hedges [member] | This member stands for hedges of the exposure to changes in fair value of a recognised asset or liability or an unrecognised firm commitment, or an identified portion of such an asset, liability or firm commitment, that is attributable to a particular risk and could affect profit or loss. [Refer: Hedges [member]] | disclosure: IAS 39 86 a, disclosure: IFRS 7 24A, disclosure: IFRS 7 24B, disclosure: IFRS 7 24C |
| ifrs-full | FairValueModelMember | member | Fair value model [member] | This member stands for measurement using the fair value model. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. | disclosure: IAS 40 32A |
| ifrs-full | FairValueOfAcquiredReceivables | X instant, debit | Fair value of acquired receivables | The fair value of receivables acquired in a business combination. [Refer: Business combinations [member]] | disclosure: IFRS 3 B64 h i |
| ifrs-full | FairValueOfAssetsRepresentingContinuingInvolvementInDerecognisedFinancialAssets | X instant, debit | Fair value of assets representing continuing involvement in derecognised financial assets | The fair value of assets representing the entity’s continuing involvement in derecognised financial assets. [Refer: Financial assets] | disclosure: IFRS 7 42E b |
| ifrs-full | FairValueOfAssociatedFinancialLiabilities | X instant, credit | Fair value of associated financial liabilities | The fair value of financial liabilities associated with transferred financial assets that are not derecognised in their entirety. [Refer: Financial assets] | disclosure: IFRS 7 42D d |
| ifrs-full | FairValueOfFinancialAssetsReclassifiedAsMeasuredAtAmortisedCost | X instant, debit | Fair value of financial assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category | The fair value of financial assets reclassified out of the fair value through profit or loss category into amortised cost or fair value through other comprehensive income category. [Refer: Financial assets] | disclosure: IFRS 7 12D a |
| ifrs-full | FairValueOfFinancialAssetsReclassifiedAsMeasuredAtAmortisedCostFirstApplicationOfIFRS9 | X instant, debit | Fair value of financial assets reclassified as measured at amortised cost, initial application of IFRS 9 | The fair value of financial assets that have been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial assets] | disclosure: IFRS 7 42M a |
| ifrs-full | FairValueOfFinancialAssetsReclassifiedOutOfFairValueThroughOtherComprehensiveIncomeCategoryIntoAmortisedCostCategory | X instant, debit | Fair value of financial assets reclassified out of fair value through other comprehensive income category into amortised cost category | The fair value of financial assets reclassified out of the fair value other comprehensive income category so that they are measured at amortised cost. [Refer: Financial assets] | disclosure: IFRS 7 12D a |
| ifrs-full | FairValueOfFinancialAssetsReclassifiedOutOfFairValueThroughProfitOrLossAndIntoFairValueThroughOtherComprehensiveIncomeInitialApplicationOfIFRS9 | X instant, debit | Fair value of financial assets reclassified out of fair value through profit or loss and into fair value through other comprehensive income, initial application of IFRS 9 | The fair value of financial assets that have been reclassified out of the fair value through profit or loss and into the fair value through other comprehensive income as a result of the transition to IFRS 9. [Refer: Financial assets] | disclosure: IFRS 7 42M a |
| ifrs-full | FairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAssets | X instant, debit | Fair value of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk, assets | The fair value of a financial instrument, recognised as an asset, on discontinuation of its measurement at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Financial instruments, class [member]] | disclosure: IFRS 7 24G c |
| ifrs-full | FairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskLiabilities | X instant, credit | Fair value of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk, liabilities | The fair value of a financial instrument, recognised as a liability, on discontinuation of its measurement at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Financial instruments, class [member]] | disclosure: IFRS 7 24G c |
| ifrs-full | FairValueOfFinancialLiabilitiesReclassifiedAsMeasuredAtAmortisedCostFirstApplicationOfIFRS9 | X instant, credit | Fair value of financial liabilities reclassified as measured at amortised cost, initial application of IFRS 9 | The fair value of financial liabilities that have been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial liabilities] | disclosure: IFRS 7 42M a |
| ifrs-full | FairValueOfInvestmentInJointVenturesWherePriceQuotationsPublished | X instant, debit | Fair value of investments in joint ventures for which there are quoted market prices | The fair value of investments in joint ventures if there are quoted market prices for the investment. [Refer: Joint ventures [member]; Investments in joint ventures] | disclosure: IFRS 12 21 b iii |
| ifrs-full | FairValueOfInvestmentsInAssociatesWherePriceQuotationsPublished | X instant, debit | Fair value of investments in associates for which there are quoted market prices | The fair value of investments in associates if there are quoted market prices for the investment. [Refer: Associates [member]; Investments in associates] | disclosure: IFRS 12 21 b iii |
| ifrs-full | FairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome | X instant, debit | Investments in equity instruments designated at fair value through other comprehensive income | The amount of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: At fair value [member]; Other comprehensive income] | disclosure: IFRS 7 11A c, disclosure: IFRS 7 8 h |
| ifrs-full | FairValueOfInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAtDateOfDerecognition | X instant, debit | Fair value of investments in equity instruments designated at fair value through other comprehensive income at date of derecognition | The fair value at the date of the derecognition of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income [member]] | disclosure: IFRS 7 11B b |
| ifrs-full | FairValueOfLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssets | X instant, credit | Fair value of liabilities representing continuing involvement in derecognised financial assets | The fair value of liabilities representing the entity’s continuing involvement in derecognised financial assets. [Refer: Financial assets] | disclosure: IFRS 7 42E b |
| ifrs-full | FairValueOfPropertyPlantAndEquipmentMateriallyDifferentFromCarryingAmount | X instant, debit | Fair value of property, plant and equipment materially different from carrying amount | The fair value of property, plant and equipment when the fair value is materially different from the carrying amount. [Refer: Carrying amount [member]; Property, plant and equipment] | example: IAS 16 79 d |
| ifrs-full | FairValueOfSubsidiariesThatCeaseToBeConsolidatedAsOfDateOfChangeOfInvestmentEntityStatus | X instant, debit | Fair value of subsidiaries that cease to be consolidated as of date of change of investment entity status | The fair value, as of the date of change of investment entity status, of subsidiaries that cease to be consolidated. [Refer: At fair value [member]; Disclosure of investment entities [text block]; Subsidiaries [member]] | disclosure: IFRS 12 9B a |
| ifrs-full | FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntirety | X instant, debit | Fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety | The difference between the fair value of transferred financial assets that have not been derecognised in their entirety and their associated liabilities. [Refer: Financial assets] | disclosure: IFRS 7 42D d |
| ifrs-full | FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntiretyAbstract | | Fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety [abstract] | | |
| ifrs-full | FairValueOfTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntirety | X instant, debit | Fair value of transferred financial assets that are not derecognised in their entirety | The fair value of transferred financial assets that are not derecognised in their entirety. [Refer: Financial assets] | disclosure: IFRS 7 42D d |
| ifrs-full | FairValueOfUnderlyingItemsForContractsWithDirectParticipationFeatures | X instant, debit | Fair value of underlying items for contracts with direct participation features | The fair value of the underlying items for contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features] | disclosure: IFRS 17 111 – Effective 2021-01-01 |
| ifrs-full | FeeAndCommissionExpense | X duration, debit | Fee and commission expense | The amount of expense relating to fees and commissions. | common practice: IAS 1 85 |
| ifrs-full | FeeAndCommissionExpenseAbstract | | Fee and commission expense [abstract] | | |
| ifrs-full | FeeAndCommissionIncome | X duration, credit | Fee and commission income | The amount of income relating to fees and commissions. | common practice: IAS 1 85 |
| ifrs-full | FeeAndCommissionIncomeAbstract | | Fee and commission income [abstract] | | |
| ifrs-full | FeeAndCommissionIncomeExpense | X duration, credit | Fee and commission income (expense) | The amount of income or expense relating to fees and commissions. | common practice: IAS 1 85 |
| ifrs-full | FeeAndCommissionIncomeExpenseAbstract | | Fee and commission income (expense) [abstract] | | |
| ifrs-full | FeeExpenseArisingFromFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss | X duration, debit | Fee expense arising from financial liabilities not at fair value through profit or loss | The amount of fee expense (other than the amounts included when determining the effective interest rate) arising from financial liabilities that are not at fair value through profit or loss. [Refer: At fair value [member]; Financial liabilities] | disclosure: IFRS 7 20 c i |
| ifrs-full | FeeIncomeAndExpenseAbstract | | Fee income and expense [abstract] | | |
| ifrs-full | FeeIncomeArisingFromFinancialAssetsMeasuredAtAmortisedCost | X duration, credit | Fee income arising from financial assets not at fair value through profit or loss | The amount of fee income (other than the amounts included when determining the effective interest rate) arising from financial assets that are not at fair value through profit or loss. | disclosure: IFRS 7 20 c i |
| ifrs-full | FeeIncomeExpenseArisingFromFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss | X duration, credit | Fee income (expense) arising from financial assets or financial liabilities not at fair value through profit or loss | The amount of fee income or expense (other than the amounts included when determining the effective interest rate) arising from financial assets or financial liabilities that are not at fair value through profit or loss. [Refer: At fair value [member]; Financial liabilities] | disclosure: IFRS 7 20 c i – Expiry date 2021-01-01 |
| ifrs-full | FeeIncomeExpenseArisingFromTrustAndFiduciaryActivities | X duration, credit | Fee income (expense) arising from trust and fiduciary activities | The amount of fee income and expense (other than the amounts included when determining the effective interest rate) arising from trust and other fiduciary activities that result in the holding or investing of assets on behalf of individuals, trusts, retirement benefit plans and other institutions. | disclosure: IFRS 7 20 c ii |
| ifrs-full | FinalSalaryPensionDefinedBenefitPlansMember | member | Final salary pension defined benefit plans [member] | This member stands for final salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]] | example: IAS 19 138 b |
| ifrs-full | FinanceCosts | X duration, debit | Finance costs | The amount of costs associated with financing activities of the entity. | disclosure: IAS 1 82 b |
| ifrs-full | FinanceCostsPaidClassifiedAsOperatingActivities | X duration, credit | Finance costs paid, classified as operating activities | The cash outflow for finance costs paid, classified as operating activities. [Refer: Finance costs] | common practice: IAS 7 31 |
| ifrs-full | FinanceIncome | X duration, credit | Finance income | The amount of income associated with interest and other financing activities of the entity. | common practice: IAS 1 85 |
| ifrs-full | FinanceIncomeCost | X duration, credit | Finance income (cost) | The amount of income or cost associated with interest and other financing activities of the entity. | common practice: IAS 1 85 |
| ifrs-full | FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossAbstract | | Finance income (expenses) from reinsurance contracts held excluded from profit or loss [abstract] | | |
| ifrs-full | FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax | X duration, credit | Finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax | The amount of finance income (expenses) from reinsurance contracts held that is excluded from profit or loss and recognised in other comprehensive income, before tax. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]] | disclosure: IAS 1 91 b – Effective 2021-01-01, disclosure: IFRS 17 82 – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01 |
| ifrs-full | FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossNetOfTax | X duration, credit | Finance income (expenses) from reinsurance contracts held excluded from profit or loss, net of tax | The amount of finance income (expenses) from reinsurance contracts held that is excluded from profit or loss and recognised in other comprehensive income, net of tax. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]] | disclosure: IAS 1 91 a – Effective 2021-01-01, disclosure: IFRS 17 82 – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01 |
| ifrs-full | FinanceIncomeExpensesFromReinsuranceContractsHeldRecognisedInProfitOrLoss | X duration, credit | Finance income (expenses) from reinsurance contracts held recognised in profit or loss | The amount of finance income (expenses) from reinsurance contracts held that is recognised in profit or loss. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]] | disclosure: IAS 1 82 bc – Effective 2021-01-01, disclosure: IFRS 17 82 – Effective 2021-01-01 |
| ifrs-full | FinanceIncomeOnNetInvestmentInFinanceLease | X duration, credit | Finance income on net investment in finance lease | The amount of finance income on the net investment in the finance lease. [Refer: Finance income; Net investment in finance lease] | disclosure: IFRS 16 90 a ii |
| ifrs-full | FinanceIncomeReceivedClassifiedAsOperatingActivities | X duration, debit | Finance income received, classified as operating activities | The cash inflow from finance income received, classified as operating activities. [Refer: Finance income] | common practice: IAS 7 31 |
| ifrs-full | FinanceLeaseReceivables | X instant, debit | Finance lease receivables | The amount of receivables related to finance leases. | common practice: IAS 1 55 |
| ifrs-full | FinancialAssets | X instant, debit | Financial assets | The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities] | disclosure: IFRS 7 25, disclosure: IFRS 7 35H, disclosure: IFRS 7 35I, disclosure: IFRS 7 35M, example: IFRS 7 35N |
| ifrs-full | FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendments | X instant, debit | Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount after applying amendments | The carrying amount of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments. | disclosure: IFRS 9 7.2.34 b |
| ifrs-full | FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountImmediatelyBeforeApplyingAmendments | X instant, debit | Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount immediately before applying amendments | The carrying amount of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments. | disclosure: IFRS 9 7.2.34 a |
| ifrs-full | FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryAfterApplyingAmendments | text | Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category after applying amendments | The measurement category of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments. | disclosure: IFRS 9 7.2.34 b |
| ifrs-full | FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryImmediatelyBeforeApplyingAmendments | text | Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category immediately before applying amendments | The measurement category of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments. | disclosure: IFRS 9 7.2.34 a |
| ifrs-full | FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17CarryingAmountAfterRedesignation | X instant, debit | Financial assets affected by redesignation at date of initial application of IFRS 17, carrying amount after redesignation | The carrying amount, after redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17. | disclosure: IFRS 17 C32 b ii – Effective 2021-01-01 |
| ifrs-full | FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17CarryingAmountImmediatelyBeforeRedesignation | X instant, debit | Financial assets affected by redesignation at date of initial application of IFRS 17, carrying amount immediately before redesignation | The carrying amount, immediately before redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17. | disclosure: IFRS 17 C32 b i – Effective 2021-01-01 |
| ifrs-full | FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17MeasurementCategoryAfterRedesignation | text | Financial assets affected by redesignation at date of initial application of IFRS 17, measurement category after redesignation | The measurement category, after redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17. | disclosure: IFRS 17 C32 b ii – Effective 2021-01-01 |
| ifrs-full | FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17MeasurementCategoryImmediatelyBeforeRedesignation | text | Financial assets affected by redesignation at date of initial application of IFRS 17, measurement category immediately before redesignation | The measurement category, immediately before redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17. | disclosure: IFRS 17 C32 b i – Effective 2021-01-01 |
| ifrs-full | FinancialAssetsAtAmortisedCost | X instant, debit | Financial assets at amortised cost | The amount of financial assets at amortised cost. The amortised cost is the amount at which financial assets are measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount, and adjusted for any impairment. [Refer: Financial assets] | disclosure: IFRS 7 8 f |
| ifrs-full | FinancialAssetsAtAmortisedCostCategoryMember | member | Financial assets at amortised cost, category [member] | This member stands for the financial assets at amortised cost category. [Refer: Financial assets at amortised cost] | disclosure: IFRS 7 8 f |
| ifrs-full | FinancialAssetsAtAmortisedCostMember | member | Financial assets at amortised cost, class [member] | This member stands for the financial assets measured at amortised cost class. [Refer: Financial assets at amortised cost] | disclosure: IFRS 7 B2 a |
| ifrs-full | FinancialAssetsAtFairValue | X instant, debit | Financial assets, at fair value | The fair value of financial assets. [Refer: At fair value [member]; Financial assets] | disclosure: IFRS 7 25 |
| ifrs-full | FinancialAssetsAtFairValueMember | member | Financial assets at fair value, class [member] | This member stands for the financial assets measured at fair value class. [Refer: Financial assets; At fair value [member]] | disclosure: IFRS 7 B2 a |
| ifrs-full | FinancialAssetsAtFairValueThroughOtherComprehensiveIncome | X instant, debit | Financial assets at fair value through other comprehensive income | The amount of financial assets at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets; Other comprehensive income] | disclosure: IFRS 7 8 h |
| ifrs-full | FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract | | Financial assets at fair value through other comprehensive income [abstract] | | |
| ifrs-full | FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember | member | Financial assets at fair value through other comprehensive income, category [member] | This member stands for the financial assets at fair value through other comprehensive income category. [Refer: Financial assets at fair value through other comprehensive income] | disclosure: IFRS 7 8 h |
| ifrs-full | FinancialAssetsAtFairValueThroughProfitOrLoss | X instant, debit | Financial assets at fair value through profit or loss | The amount of financial assets that are measured at fair value and for which gains (losses) are recognised in profit or loss. A financial asset shall be measured at fair value through profit or loss unless it is measured at amortised cost or at fair value through other comprehensive income. A gain (loss) on a financial asset measured at fair value shall be recognised in profit or loss unless it is part of a hedging relationship, it is an investment in an equity instrument for which the entity has elected to present gains and losses in other comprehensive income or it is a financial asset measured at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets] | disclosure: IFRS 7 8 a |
| ifrs-full | FinancialAssetsAtFairValueThroughProfitOrLossAbstract | | Financial assets at fair value through profit or loss [abstract] | | |
| ifrs-full | FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember | member | Financial assets at fair value through profit or loss, category [member] | This member stands for the financial assets at fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] | disclosure: IFRS 7 8 a |
| ifrs-full | FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading | X instant, debit | Financial assets at fair value through profit or loss, classified as held for trading | The amount of financial assets at fair value through profit or loss classified as held for trading. A financial asset is classified as held for trading if: (a) it is acquired principally for the purpose of selling it in the near term; (b) on initial recognition it is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking; or (c) it is a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument). [Refer: At fair value [member]; Financial assets at fair value through profit or loss] | common practice: IAS 1 55, disclosure: IFRS 7 8 a – Expiry date 2021-01-01 |
| ifrs-full | FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingCategoryMember | member | Financial assets at fair value through profit or loss, classified as held for trading, category [member] | This member stands for the financial assets at fair value through profit or loss classified as held for trading category. [Refer: Financial assets at fair value through profit or loss, classified as held for trading] | disclosure: IFRS 7 8 a – Expiry date 2021-01-01 |
| ifrs-full | FinancialAssetsAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition | X instant, debit | Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently | The amount of financial assets at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: At fair value [member]; Financial assets at fair value through profit or loss] | disclosure: IFRS 7 8 a |
| ifrs-full | FinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionCategoryMember | member | Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member] | This member stands for the financial assets at fair value through profit or loss designated as such upon initial recognition or subsequently category. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently] | disclosure: IFRS 7 8 a |
| ifrs-full | FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue | X instant, debit | Financial assets at fair value through profit or loss, mandatorily measured at fair value | The amount of financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss] | disclosure: IFRS 7 8 a |
| ifrs-full | FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueCategoryMember | member | Financial assets at fair value through profit or loss, mandatorily measured at fair value, category [member] | This member stands for the financial assets mandatorily measured at fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value] | disclosure: IFRS 7 8 a |
| ifrs-full | FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments | X instant, debit | Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments | The amount of financial assets at fair value through profit or loss measured as such in accordance with the exemption for reacquisition of own equity instruments, as described in paragraph 33A of IAS 32. [Refer: Financial assets at fair value through profit or loss] | disclosure: IFRS 7 8 a – Effective 2021-01-01 |
| ifrs-full | FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstrumentsCategoryMember | member | Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments, category [member] | This member stands for the financial assets at fair value through profit or loss measured as such in accordance with the exemption for reacquisition of own equity instruments category. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments] | disclosure: IFRS 7 8 a – Effective 2021-01-01 |
| ifrs-full | FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities | X instant, debit | Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities | The amount of financial assets at fair value through profit or loss measured as such in accordance with the exemption for repurchase of own financial liabilities, as described in paragraph 3.3.5 of IFRS 9. [Refer: Financial assets at fair value through profit or loss] | disclosure: IFRS 7 8 a – Effective 2021-01-01 |
| ifrs-full | FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilitiesCategoryMember | member | Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities, category [member] | This member stands for the financial assets at fair value through profit or loss measured as such in accordance with the exemption for repurchase of own financial liabilities category. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities] | disclosure: IFRS 7 8 a – Effective 2021-01-01 |
| ifrs-full | FinancialAssetsAvailableforsale | X instant, debit | Financial assets available-for-sale | The amount of non-derivative financial assets that are designated as available for sale or are not classified as (a) loans and receivables; (b) held-to-maturity investments; or (c) financial assets at fair value through profit or loss. [Refer: Derivative financial assets; Financial assets at fair value through profit or loss; Held-to-maturity investments] | disclosure: IFRS 7 8 d – Expiry date 2021-01-01 |
| ifrs-full | FinancialAssetsAvailableforsaleCategoryMember | member | Financial assets available-for-sale, category [member] | This member stands for the financial assets available-for-sale category. [Refer: Financial assets available-for-sale] | disclosure: IFRS 7 8 d – Expiry date 2021-01-01 |
| ifrs-full | FinancialAssetsCarryingAmountImmediatelyAfterInitialApplicationOfIFRS9 | X instant, debit | Financial assets, carrying amount immediately after initial application of IFRS 9 | The carrying amount of financial assets immediately after the initial application of IFRS 9. [Refer: Financial assets] | disclosure: IFRS 7 42I b |
| ifrs-full | FinancialAssetsCarryingAmountImmediatelyBeforeInitialApplicationOfIFRS9 | X instant, debit | Financial assets, carrying amount immediately before initial application of IFRS 9 | The carrying amount of financial assets at the date of initial application of IFRS 9, determined in accordance with IAS 39 or in accordance with a previous version of IFRS 9 (if the entity’s chosen approach to applying IFRS 9 involves more than one date of initial application for different requirements). [Refer: Financial assets] | disclosure: IFRS 7 42I a |
| ifrs-full | FinancialAssetsCategoryMember | member | Financial assets, category [member] | This member stands for aggregated categories of financial assets. It also represents the standard value for the “Categories of financial assets” axis if no other member is used. [Refer: Financial assets] | disclosure: IFRS 7 8 |
| ifrs-full | FinancialAssetsCollectivelyAssessedForCreditLossesMember | member | Financial assets collectively assessed for credit losses [member] | This member stands for financial assets that have been collectively assessed for credit losses. [Refer: Financial assets] | common practice: IFRS 7 37 – Expiry date 2021-01-01 |
| ifrs-full | FinancialAssetsDescribedInParagraph39EaOfIFRS4CarryingAmountApplyingIAS39 | X instant, debit | Financial assets described in paragraph 39E(a) of IFRS 4, carrying amount applying IAS 39 | The carrying amount applying IAS 39 of financial assets described in paragraph 39E(a) of IFRS 4. In case of financial assets measured at amortised cost, the amount should be before adjusting for any impairment allowances. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value] | disclosure: IFRS 4 39G a – Expiry date 2021-01-01 |
| ifrs-full | FinancialAssetsDescribedInParagraph39EaOfIFRS4FairValue | X instant, debit | Financial assets described in paragraph 39E(a) of IFRS 4, fair value | The fair value of financial assets described in paragraph 39E(a) of IFRS 4, ie financial assets with contractual terms that give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding (ie financial assets that meet the condition in paragraphs 4.1.2(b) and 4.1.2 A(b) of IFRS 9), excluding any financial asset that meets the definition of held for trading in IFRS 9, or that is managed and whose performance is evaluated on a fair value basis (paragraph B4.1.6 of IFRS 9). [Refer: Financial assets] | disclosure: IFRS 4 39E a – Expiry date 2021-01-01 |
| ifrs-full | FinancialAssetsDescribedInParagraph39EaOfIFRS4ThatDoNotHaveLowCreditRiskCarryingAmountApplyingIAS39 | X instant, debit | Financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, carrying amount applying IAS 39 | The carrying amount applying IAS 39 of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk. In case of financial assets measured at amortised cost, the amount should be before adjusting for any impairment allowances. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value] | disclosure: IFRS 4 39G b – Expiry date 2021-01-01 |
| ifrs-full | FinancialAssetsDescribedInParagraph39EaOfIFRS4ThatDoNotHaveLowCreditRiskFairValue | X instant, debit | Financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, fair value | The fair value of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value] | disclosure: IFRS 4 39G b – Expiry date 2021-01-01 |
| ifrs-full | FinancialAssetsDesignatedAsMeasuredAtFairValueAbstract | | Financial assets designated as measured at fair value through profit or loss [abstract] | | |
| ifrs-full | FinancialAssetsHeldForManagingLiquidityRisk | X instant, debit | Financial assets held for managing liquidity risk | The amount of financial assets held for managing liquidity risk (for example, financial assets that are readily saleable or expected to generate cash inflows to meet cash outflows on financial liabilities). [Refer: Liquidity risk [member]; Financial assets; Financial liabilities] | disclosure: IFRS 7 B11E |
| ifrs-full | FinancialAssetsImpairedMember | member | Financial assets impaired [member] | This member stands for financial assets that have been impaired. [Refer: Financial assets] | common practice: IFRS 7 37 – Expiry date 2021-01-01 |
| ifrs-full | FinancialAssetsIndividuallyAssessedForCreditLossesMember | member | Financial assets individually assessed for credit losses [member] | This member stands for financial assets that have been individually assessed for credit losses. [Refer: Financial assets] | disclosure: IFRS 7 37 b – Expiry date 2021-01-01 |
| ifrs-full | FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome | X instant, debit | Financial assets measured at fair value through other comprehensive income | The amount of financial assets that are measured at fair value through other comprehensive income. A financial asset shall be measured at fair value through other comprehensive income if both of the following conditions are met: (a) the financial asset is held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets and (b) the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. [Refer: At fair value [member]; Financial assets] | disclosure: IFRS 7 8 h |
| ifrs-full | FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract | | Financial assets measured at fair value through other comprehensive income [abstract] | | |
| ifrs-full | FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeCategoryMember | member | Financial assets measured at fair value through other comprehensive income, category [member] | This member stands for the financial assets at fair value through other comprehensive income category. [Refer: Financial assets measured at fair value through other comprehensive income] | disclosure: IFRS 7 8 h |
| ifrs-full | FinancialAssetsMeasurementCategoryImmediatelyAfterInitialApplicationOfIFRS9 | text | Financial assets, measurement category immediately after initial application of IFRS 9 | The measurement category of financial assets immediately after the initial application of IFRS 9. [Refer: Financial assets] | disclosure: IFRS 7 42I b |
| ifrs-full | FinancialAssetsMeasurementCategoryImmediatelyBeforeInitialApplicationOfIFRS9 | text | Financial assets, measurement category immediately before initial application of IFRS 9 | The measurement category of financial assets at the date of initial application of IFRS 9, determined in accordance with IAS 39 or in accordance with a previous version of IFRS 9 (if the entity’s chosen approach to applying IFRS 9 involves more than one date of initial application for different requirements). [Refer: Financial assets] | disclosure: IFRS 7 42I a |
| ifrs-full | FinancialAssetsMember | member | Financial assets, class [member] | This member stands for aggregated classes of financial assets. It also represents the standard value for the “Classes of financial assets” axis if no other member is used. [Refer: Financial assets] | disclosure: IFRS 9 7.2.34, disclosure: IFRS 17 C32 – Effective 2021-01-01, disclosure: IFRS 4 39L b – Effective on first application of IFRS 9, disclosure: IFRS 7 6, disclosure: IFRS 7 42I |
| ifrs-full | FinancialAssetsNeitherPastDueNorImpairedMember | member | Financial assets neither past due nor impaired [member] | This member stands for financial assets that are neither past due nor impaired. A financial asset is past due when a counterparty has failed to make a payment when contractually due. [Refer: Financial assets] | common practice: IFRS 7 37 – Expiry date 2021-01-01 |
| ifrs-full | FinancialAssetsOtherThanThoseSpecifiedInParagraph39EaOfIFRS4FairValue | X instant, debit | Financial assets other than those specified in paragraph 39E(a) of IFRS 4, fair value | The fair value of financial assets other than those described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value] | disclosure: IFRS 4 39E b – Expiry date 2021-01-01 |
| ifrs-full | FinancialAssetsOutsideScopeOfIFRS7Member | member | Financial assets outside scope of IFRS 7, class [member] | This member stands for the financial assets outside the scope of IFRS 7 class. [Refer: Financial assets] | disclosure: IFRS 7 B2 b |
| ifrs-full | FinancialAssetsPastDueButNotImpairedMember | member | Financial assets past due but not impaired [member] | This member stands for financial assets that are past due but not impaired. A financial asset is past due when a counterparty has failed to make a payment when contractually due. [Refer: Financial assets] | disclosure: IFRS 7 37 a – Expiry date 2021-01-01 |
| ifrs-full | FinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities | X instant, debit | Financial assets pledged as collateral for liabilities or contingent liabilities | The amount of financial assets that the entity has pledged as collateral for liabilities or contingent liabilities, including amounts that have been reclassified in accordance with paragraph 3.2.23 (a) of IFRS 9. [Refer: Contingent liabilities [member]; Financial assets] | disclosure: IFRS 7 14 a |
| ifrs-full | FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfIFRS9 | X instant, debit | Financial assets previously designated at fair value through profit or loss but no longer so designated, initial application of IFRS 9 | The amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity initially applies IFRS 9. [Refer: Financial assets at fair value through profit or loss] | disclosure: IFRS 7 42I c |
| ifrs-full | FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedDueToRequirementsOfIFRS9FirstApplicationOfIFRS9 | X instant, debit | Financial assets previously designated at fair value through profit or loss reclassified due to requirements of IFRS 9, initial application of IFRS 9 | The amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that were reclassified due to requirements of IFRS 9 when the entity initially applies IFRS 9. [Refer: Financial assets at fair value through profit or loss] | disclosure: IFRS 7 42I c |
| ifrs-full | FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedVoluntarilyFirstApplicationOfIFRS9 | X instant, debit | Financial assets previously designated at fair value through profit or loss reclassified voluntarily, initial application of IFRS 9 | The amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that the entity voluntarily elected to reclassify when the entity initially applies IFRS 9. [Refer: Financial assets at fair value through profit or loss] | disclosure: IFRS 7 42I c |
| ifrs-full | FinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsAtFairValue | X instant, debit | Financial assets reclassified out of available-for-sale financial assets, at fair value | The fair value of financial assets that have been reclassified out of the available-for-sale category. [Refer: At fair value [member]; Financial assets, at fair value] | disclosure: IFRS 7 12A b – Expiry date 2021-01-01 |
| ifrs-full | FinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsCarryingAmount | X instant, debit | Financial assets reclassified out of available-for-sale financial assets, carrying amount | The carrying amount of financial assets that have been reclassified out of the available-for-sale category. [Refer: Financial assets] | disclosure: IFRS 7 12A b – Expiry date 2021-01-01 |
| ifrs-full | FinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossAtFairValue | X instant, debit | Financial assets reclassified out of financial assets at fair value through profit or loss, at fair value | The fair value of financial assets that have been reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] | disclosure: IFRS 7 12A b – Expiry date 2021-01-01 |
| ifrs-full | FinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossCarryingAmount | X instant, debit | Financial assets reclassified out of financial assets at fair value through profit or loss, carrying amount | The carrying amount of financial assets that have been reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] | disclosure: IFRS 7 12A b – Expiry date 2021-01-01 |
| ifrs-full | FinancialAssetsRecognisedAsOfAcquisitionDate | X instant, debit | Financial assets recognised as of acquisition date | The amount recognised as of the acquisition date for financial assets acquired in a business combination. [Refer: Financial assets; Business combinations [member]] | example: IFRS 3 B64 i, example: IFRS 3 IE72 |
| ifrs-full | FinancialAssetsThatAreIndividuallyDeterminedToBeImpairedFairValueOfCollateralHeldAndOtherCreditEnhancements | X instant, debit | Financial assets that are individually determined to be impaired, fair value of collateral held and other credit enhancements | The fair value of collateral available and other credit enhancements obtained for financial assets that are individually determined to be impaired. [Refer: Financial assets; Impairment loss] | example: IFRS 7 IG29 c – Expiry date 2021-01-01, example: IFRS 7 37 b – Expiry date 2021-01-01 |
| ifrs-full | FinancialAssetsThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationThatAreNoLongerSoDesignated | X instant, debit | Financial assets that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 for prepayment features with negative compensation that are no longer so designated | The amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity applies the amendments to IFRS 9 for prepayment features with negative compensation. [Refer: Financial assets at fair value through profit or loss] | disclosure: IFRS 9 7.2.34 c |
| ifrs-full | FinancialAssetsThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfIFRS17ThatAreNoLongerSoDesignated | X instant, debit | Financial assets that were designated as measured at fair value through profit or loss before application of IFRS 17 that are no longer so designated | The carrying amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss applying paragraph 4.1.5 of IFRS 9 that are no longer so designated after application of IFRS 17. | disclosure: IFRS 17 C32 c – Effective 2021-01-01 |
| ifrs-full | FinancialAssetsToWhichOverlayApproachIsApplied | X instant, debit | Financial assets to which overlay approach is applied | The amount of financial assets to which the overlay approach is applied. [Refer: Financial assets] | disclosure: IFRS 4 39L b – Effective on first application of IFRS 9 |
| ifrs-full | FinancialAssetsTypeMember | member | Financial assets, type [member] | This member stands for aggregated types of financial assets. It also represents the standard value for the “Types of financial assets” axis if no other member is used. [Refer: Financial assets] | disclosure: IFRS 7 B52, disclosure: IFRS 7 B51 |
| ifrs-full | FinancialAssetsWhichDoNotQualifyForDerecognitionAxis | axis | Transferred financial assets that are not derecognised in their entirety [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 7 42D |
| ifrs-full | FinancialAssetsWhichDoNotQualifyForDerecognitionMember | member | Transferred financial assets that are not derecognised in their entirety [member] | This member stands for transferred financial assets that are not derecognised in their entirety. It also represents the standard value for the “Transferred financial assets that are not derecognised in their entirety” axis if no other member is used. [Refer: Financial assets] | disclosure: IFRS 7 42D |
| ifrs-full | FinancialAssetsWhoseContractualCashFlowCharacteristicsHaveBeenAssessedBasedOnFactsAndCircumstancesAtInitialRecognitionWithoutTakingIntoAccountExceptionForPrepaymentFeatures | X instant, debit | Financial assets whose contractual cash flow characteristics have been assessed based on facts and circumstances at initial recognition without taking into account exception for prepayment features | The amount of financial assets whose contractual cash flow characteristics have been assessed based on the facts and circumstances that existed at the initial recognition without taking into account the exception for prepayment features. [Refer: Financial assets] | disclosure: IFRS 7 42S |
| ifrs-full | FinancialAssetsWhoseContractualCashFlowCharacteristicsHaveBeenAssessedBasedOnFactsAndCircumstancesAtInitialRecognitionWithoutTakingIntoAccountRequirementsRelatedToModificationOfTimeValueOfMoneyElement | X instant, debit | Financial assets whose contractual cash flow characteristics have been assessed based on facts and circumstances at initial recognition without taking into account requirements related to modification of time value of money element | The amount of financial assets whose contractual cash flow characteristics have been assessed based on the facts and circumstances that existed at the initial recognition without taking into account the requirements related to the modification of the time value of money element. [Refer: Financial assets] | disclosure: IFRS 7 42R |
| ifrs-full | FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesAmortisedCostBeforeModification | X duration, debit | Financial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected credit losses, amortised cost before modification | The amortised cost before the modification of financial assets for which the contractual cash flows have been modified during the reporting period while they had a loss allowance measured at an amount equal to lifetime expected credit losses. [Refer: Financial assets] | disclosure: IFRS 7 35J a |
| ifrs-full | FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesModificationGainLoss | X duration, credit | Financial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected credit losses, modification gain (loss) | The net modification gain (loss) on financial assets for which the contractual cash flows have been modified during the reporting period while they had a loss allowance measured at an amount equal to lifetime expected credit losses. [Refer: Financial assets] | disclosure: IFRS 7 35J a |
| ifrs-full | FinancialAssetsWithModifiedContractualCashFlowsWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesForWhichLossAllowanceChangedDuringReportingPeriodTo12monthExpectedCreditLossesGrossCarryingAmount | X instant, debit | Financial assets with modified contractual cash flows while loss allowance measured at lifetime expected credit losses for which loss allowance changed during reporting period to 12-month expected credit losses, gross carrying amount | The gross carrying amount of financial assets that have been modified since initial recognition at a time when the loss allowance was measured at an amount equal to lifetime expected credit losses and for which the loss allowance has changed during the reporting period to an amount equal to 12-month expected credit losses. [Refer: Financial assets] | disclosure: IFRS 7 35J b |
| ifrs-full | FinancialAssetsWrittenOffDuringReportingPeriodAndStillSubjectToEnforcementActivityContractualAmountOutstanding | X instant, debit | Financial assets written off during reporting period and still subject to enforcement activity, contractual amount outstanding | The contractual amount outstanding on financial assets that were written off during the reporting period and are still subject to enforcement activity. [Refer: Financial assets] | disclosure: IFRS 7 35L |
| ifrs-full | FinancialEffectOfChangesInAccountingPolicyMember | member | Increase (decrease) due to changes in accounting policy [member] | This member stands for the financial effect of changes in accounting policy. | disclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i |
| ifrs-full | FinancialEffectOfCorrectionsOfAccountingErrorsMember | member | Increase (decrease) due to corrections of prior period errors [member] | This member stands for the financial effect of corrections of prior period errors. | disclosure: IAS 8 49 b i, disclosure: IAS 8 49 c |
| ifrs-full | FinancialEffectOfTransitionFromPreviousGAAPToIFRSsAxis | axis | Financial effect of transition from previous GAAP to IFRSs [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 1 24 |
| ifrs-full | FinancialForecastOfCashFlowsForCashgeneratingUnitMeasurementInputMember | member | Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member] | This member stands for a financial forecast of cash flows for a cash-generating unit, used as a measurement input. | example: IFRS 13 B36 e |
| ifrs-full | FinancialForecastOfProfitOrLossForCashgeneratingUnitMeasurementInputMember | member | Financial forecast of profit (loss) for cash-generating unit, measurement input [member] | This member stands for a financial forecast of profit or loss for a cash-generating unit, used as a measurement input. | example: IFRS 13 B36 e |
| ifrs-full | FinancialGuaranteeContractsMember | member | Financial guarantee contracts [member] | This member stands for contracts that require the issuer to make specified payments to reimburse the holder for a loss it incurs because a specified debtor fails to make payment when due in accordance with the original or modified terms of a debt instrument. | disclosure: IFRS 7 B8E, disclosure: IFRS 7 35M |
| ifrs-full | FinancialInstrumentsCreditimpairedAfterPurchaseOrOriginationMember | member | Financial instruments credit-impaired after purchase or origination [member] | This member stands for financial instruments that were credit-impaired after purchase or origination. [Refer: Financial instruments credit-impaired [member]] | disclosure: IFRS 7 35H b ii, disclosure: IFRS 7 35M b ii |
| ifrs-full | FinancialInstrumentsCreditimpairedMember | member | Financial instruments credit-impaired [member] | This member stands for financial instruments that are credit-impaired. [Refer: Credit impairment of financial instruments [member]] | disclosure: IFRS 7 35H, disclosure: IFRS 7 35M |
| ifrs-full | FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue | X instant | Financial instruments designated as hedging instruments, at fair value | The fair value of financial instruments designated as hedging instruments. Hedging instruments are designated derivatives or (for a hedge of the risk of changes in foreign currency exchange rates only) designated non-derivative financial assets or non-derivative financial liabilities whose fair value or cash flows are expected to offset changes in the fair value or cash flows of a designated hedged item. [Refer: At fair value [member]; Derivatives [member]; Derivative financial assets; Derivative financial liabilities; Financial instruments, class [member]; Financial assets; Financial liabilities] | disclosure: IFRS 7 22 b – Expiry date 2021-01-01 |
| ifrs-full | FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAxis | axis | Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 7 24G |
| ifrs-full | FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskMember | member | Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk [member] | This member stands for financial instruments measured at fair value through profit or loss, because a credit derivative is used to manage the credit risk of these instruments. It also represents the standard value for the “Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk” axis if no other member is used. [Refer: Financial instruments, class [member]; Credit risk [member]] | disclosure: IFRS 7 24G |
| ifrs-full | FinancialInstrumentsNotCreditimpairedMember | member | Financial instruments not credit-impaired [member] | This member stands for financial instruments that are not credit-impaired. [Refer: Credit impairment of financial instruments [member]] | disclosure: IFRS 7 35H, disclosure: IFRS 7 35M |
| ifrs-full | FinancialInstrumentsPurchasedOrOriginatedCreditimpairedMember | member | Financial instruments purchased or originated credit-impaired [member] | This member stands for financial instruments that were purchased or originated as credit-impaired. [Refer: Financial instruments credit-impaired [member]] | disclosure: IFRS 7 35H c, disclosure: IFRS 7 35M c |
| ifrs-full | FinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets | X instant, credit | Financial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial assets | The amount of financial instruments subject to an enforceable master netting arrangement or similar agreement that are not set off against financial assets. [Refer: Financial assets] | example: IFRS 7 IG40D, example: IFRS 7 13C d i |
| ifrs-full | FinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities | X instant, debit | Financial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities | The amount of financial instruments subject to an enforceable master netting arrangement or similar agreement that are not set off against financial liabilities. [Refer: Financial liabilities] | example: IFRS 7 IG40D, example: IFRS 7 13C d i |
| ifrs-full | FinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredAtTimeOfDerecognition | X instant | Financial instruments whose fair value previously could not be reliably measured at time of derecognition | The amount, at the time of derecognition, of derecognised financial instruments whose fair value previously could not be reliably measured. [Refer: Financial instruments, class [member]] | disclosure: IFRS 7 30 e – Expiry date 2021-01-01 |
| ifrs-full | FinancialLiabilities | X instant, credit | Financial liabilities | The amount of liabilities that are: (a) a contractual obligation: (i) to deliver cash or another financial asset to another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or (b) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to deliver a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose, rights, options or warrants to acquire a fixed number of the entity’s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. Also, for those purposes the entity’s own equity instruments do not include puttable financial instruments that are classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. As an exception, an instrument that meets the definition of a financial liability is classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A-16B or paragraphs 16C-16D of IAS 32. [Refer: Financial instruments, class [member]; Financial assets; Derivatives [member]] | disclosure: IFRS 7 25 |
| ifrs-full | FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendments | X instant, credit | Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount after applying amendments | The carrying amount of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments. | disclosure: IFRS 9 7.2.34 b |
| ifrs-full | FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountImmediatelyBeforeApplyingAmendments | X instant, credit | Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount immediately before applying amendments | The carrying amount of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments. | disclosure: IFRS 9 7.2.34 a |
| ifrs-full | FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryAfterApplyingAmendments | text | Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category after applying amendments | The measurement category of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments. | disclosure: IFRS 9 7.2.34 b |
| ifrs-full | FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryImmediatelyBeforeApplyingAmendments | text | Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category immediately before applying amendments | The measurement category of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments. | disclosure: IFRS 9 7.2.34 a |
| ifrs-full | FinancialLiabilitiesAtAmortisedCost | X instant, credit | Financial liabilities at amortised cost | The amount of financial liabilities at amortised cost. The amortised cost is the amount at which financial liabilities are measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount. [Refer: Financial liabilities] | disclosure: IFRS 7 8 g, disclosure: IFRS 7 8 f – Expiry date 2021-01-01 |
| ifrs-full | FinancialLiabilitiesAtAmortisedCostCategoryMember | member | Financial liabilities at amortised cost, category [member] | This member stands for the financial liabilities at amortised cost category. [Refer: Financial liabilities at amortised cost] | disclosure: IFRS 7 8 g, disclosure: IFRS 7 8 f – Expiry date 2021-01-01 |
| ifrs-full | FinancialLiabilitiesAtAmortisedCostMember | member | Financial liabilities at amortised cost, class [member] | This member stands for the financial liabilities measured at amortised cost class. [Refer: Financial liabilities at amortised cost] | disclosure: IFRS 7 B2 a |
| ifrs-full | FinancialLiabilitiesAtFairValue | X instant, credit | Financial liabilities, at fair value | The fair value of financial liabilities. [Refer: At fair value [member]; Financial liabilities] | disclosure: IFRS 7 25 |
| ifrs-full | FinancialLiabilitiesAtFairValueMember | member | Financial liabilities at fair value, class [member] | This member stands for the financial liabilities measured at fair value class. [Refer: Financial liabilities; At fair value [member]] | disclosure: IFRS 7 B2 a |
| ifrs-full | FinancialLiabilitiesAtFairValueThroughProfitOrLoss | X instant, credit | Financial liabilities at fair value through profit or loss | The amount of financial liabilities that meet either of the following conditions: (a) they meet the definition of held for trading; or (b) upon initial recognition they are designated by the entity as at fair value through profit or loss. An entity may use this designation only when permitted by paragraph 4.3.5 of IFRS 9 (embedded derivatives) or when doing so results in more relevant information, because either: (a) it eliminates or significantly reduces a measurement or recognition inconsistency (sometimes referred to as “an accounting mismatch”) that would otherwise arise from measuring assets or liabilities or recognising the gains and losses on them on different bases; or (b) a group of financial liabilities or financial assets and financial liabilities is managed and its performance is evaluated on a fair value basis, in accordance with a documented risk management or investment strategy, and information about the group is provided internally on that basis to the entity’s key management personnel (as defined in IAS 24). [Refer: At fair value [member]; Key management personnel of entity or parent [member]; Derivatives [member]; Financial assets; Financial liabilities] | disclosure: IFRS 7 8 e |
| ifrs-full | FinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract | | Financial liabilities at fair value through profit or loss [abstract] | | |
| ifrs-full | FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMember | member | Financial liabilities at fair value through profit or loss, category [member] | This member stands for the financial liabilities at fair value through profit or loss category. [Refer: Financial liabilities at fair value through profit or loss] | disclosure: IFRS 7 8 e |
| ifrs-full | FinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading | X instant, credit | Financial liabilities at fair value through profit or loss that meet definition of held for trading | The amount of financial liabilities at fair value through profit or loss that meet the definition of held for trading. A financial liability is classified as held for trading if: (a) it is acquired or incurred principally for the purpose of selling or repurchasing it in the near term; (b) on initial recognition it is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking; or (c) it is a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument). [Refer: Financial liabilities at fair value through profit or loss] | disclosure: IFRS 7 8 e |
| ifrs-full | FinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition | X instant, credit | Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently | The amount of financial liabilities at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: At fair value [member]; Financial liabilities at fair value through profit or loss] | disclosure: IFRS 7 8 e |
| ifrs-full | FinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionCategoryMember | member | Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently, category [member] | This member stands for the financial liabilities at fair value through profit or loss designated as such upon initial recognition or subsequently category. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently] | disclosure: IFRS 7 8 e |
| ifrs-full | FinancialLiabilitiesAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTradingCategoryMember | member | Financial liabilities at fair value through profit or loss that meet definition of held for trading, category [member] | This member stands for the financial liabilities at fair value through profit or loss that meet the definition of held for trading category. [Refer: Financial liabilities at fair value through profit or loss that meet definition of held for trading] | disclosure: IFRS 7 8 e |
| ifrs-full | FinancialLiabilitiesCarryingAmountImmediatelyAfterInitialApplicationOfIFRS9 | X instant, credit | Financial liabilities, carrying amount immediately after initial application of IFRS 9 | The carrying amount of financial liabilities immediately after the initial application of IFRS 9. [Refer: Financial liabilities] | disclosure: IFRS 7 42I b |
| ifrs-full | FinancialLiabilitiesCarryingAmountImmediatelyBeforeInitialApplicationOfIFRS9 | X instant, credit | Financial liabilities, carrying amount immediately before initial application of IFRS 9 | The carrying amount of financial liabilities at the date of initial application of IFRS 9, determined in accordance with IAS 39 or in accordance with a previous version of IFRS 9 (if the entity’s chosen approach to applying IFRS 9 involves more than one date of initial application for different requirements). [Refer: Financial liabilities] | disclosure: IFRS 7 42I a |
| ifrs-full | FinancialLiabilitiesCategoryMember | member | Financial liabilities, category [member] | This member stands for aggregated categories of financial liabilities. It also represents the standard value for the “Categories of financial liabilities” axis if no other member is used. [Refer: Financial assets] | disclosure: IFRS 7 8 |
| ifrs-full | FinancialLiabilitiesMeasurementCategoryImmediatelyAfterInitialApplicationOfIFRS9 | text | Financial liabilities, measurement category immediately after initial application of IFRS 9 | The measurement category of financial liabilities immediately after the initial application of IFRS 9. [Refer: Financial liabilities] | disclosure: IFRS 7 42I b |
| ifrs-full | FinancialLiabilitiesMeasurementCategoryImmediatelyBeforeInitialApplicationOfIFRS9 | text | Financial liabilities, measurement category immediately before initial application of IFRS 9 | The measurement category of financial liabilities at the date of initial application of IFRS 9, determined in accordance with IAS 39 or in accordance with a previous version of IFRS 9 (if the entity’s chosen approach to applying IFRS 9 involves more than one date of initial application for different requirements). [Refer: Financial liabilities] | disclosure: IFRS 7 42I a |
| ifrs-full | FinancialLiabilitiesMember | member | Financial liabilities, class [member] | This member stands for aggregated classes financial liabilities. It also represents the standard value for the “Classes of financial liabilities” axis if no other member is used. [Refer: Financial liabilities] | disclosure: IFRS 9 7.2.34, disclosure: IFRS 7 6, disclosure: IFRS 7 42I |
| ifrs-full | FinancialLiabilitiesOutsideScopeOfIFRS7Member | member | Financial liabilities outside scope of IFRS 7, class [member] | This member stands for the financial liabilities outside the scope of IFRS 7 class. [Refer: Financial liabilities] | disclosure: IFRS 7 B2 b |
| ifrs-full | FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfIFRS9 | X instant, credit | Financial liabilities previously designated at fair value through profit or loss but no longer so designated, initial application of IFRS 9 | The amount of financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity initially applies IFRS 9. [Refer: Financial liabilities at fair value through profit or loss] | disclosure: IFRS 7 42I c |
| ifrs-full | FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedDueToRequirementsOfIFRS9FirstApplicationOfIFRS9 | X instant, credit | Financial liabilities previously designated at fair value through profit or loss reclassified due to requirements of IFRS 9, initial application of IFRS 9 | The amount of financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that were reclassified due to the requirements of IFRS 9 when the entity initially applies IFRS 9. [Refer: Financial liabilities at fair value through profit or loss] | disclosure: IFRS 7 42I c |
| ifrs-full | FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedVoluntarilyFirstApplicationOfIFRS9 | X instant, credit | Financial liabilities previously designated at fair value through profit or loss reclassified voluntarily, initial application of IFRS 9 | The amount of financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that the entity voluntarily elected to reclassify when the entity initially applies IFRS 9. [Refer: Financial liabilities at fair value through profit or loss] | disclosure: IFRS 7 42I c |
| ifrs-full | FinancialLiabilitiesReclassifiedIntoEquity | X duration | Financial liabilities reclassified into equity | The amount of financial liabilities reclassified into equity. [Refer: Equity; Financial liabilities] | disclosure: IAS 1 80A |
| ifrs-full | FinancialLiabilitiesRecognisedAsOfAcquisitionDate | X instant, credit | Financial liabilities recognised as of acquisition date | The amount recognised as of the acquisition date for financial liabilities assumed in a business combination. [Refer: Financial liabilities; Business combinations [member]] | example: IFRS 3 B64 i, example: IFRS 3 IE72 |
| ifrs-full | FinancialLiabilitiesThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationThatAreNoLongerSoDesignated | X instant, credit | Financial liabilities that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 for prepayment features with negative compensation that are no longer so designated | The amount of financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity applies the amendments to IFRS 9 for prepayment features with negative compensation. [Refer: Financial liabilities at fair value through profit or loss] | disclosure: IFRS 9 7.2.34 c |
| ifrs-full | FinancialLiabilitiesTypeMember | member | Financial liabilities, type [member] | This member stands for aggregated types of financial liabilities. It also represents the standard value for the “Types of financial liabilities” axis if no other member is used. [Refer: Financial assets] | disclosure: IFRS 7 B52, disclosure: IFRS 7 B51 |
| ifrs-full | FinancialRiskMember | member | Financial risk [member] | This member stands for the risk of a possible future change in one or more of a specified interest rate, financial instrument price, commodity price, currency exchange rate, index of prices or rates, credit rating or credit index or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract. | disclosure: IFRS 17 124 – Effective 2021-01-01, disclosure: IFRS 17 125 – Effective 2021-01-01, disclosure: IFRS 17 127 – Effective 2021-01-01 |
| ifrs-full | FinishedGoods | X instant, debit | Current finished goods | A classification of current inventory representing the amount of goods that have completed the production process and are held for sale in the ordinary course of business. [Refer: Inventories] | example: IAS 1 78 c, common practice: IAS 2 37 |
| ifrs-full | FiveYearsBeforeReportingYearMember | member | Five years before reporting year [member] | This member stands for a year that ended five years before the end of the reporting year. | disclosure: IFRS 17 130 – Effective 2021-01-01 |
| ifrs-full | FixedInterestRateMember | member | Fixed interest rate [member] | This member stands for a fixed interest rate. [Refer: Interest rate risk [member]] | common practice: IFRS 7 39 |
| ifrs-full | FixedpriceContractsMember | member | Fixed-price contracts [member] | This member stands for fixed-price contracts with customers. | example: IFRS 15 B89 d |
| ifrs-full | FixturesAndFittings | X instant, debit | Fixtures and fittings | The amount of fixtures and fittings, not permanently attached to real property, used in the entity’s operations. | example: IAS 16 37 g |
| ifrs-full | FixturesAndFittingsMember | member | Fixtures and fittings [member] | This member stands for a class of property, plant and equipment representing fixtures and fittings that are not permanently attached to real property. [Refer: Property, plant and equipment] | example: IAS 16 37 g |
| ifrs-full | FlatSalaryPensionDefinedBenefitPlansMember | member | Flat salary pension defined benefit plans [member] | This member stands for flat salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]] | example: IAS 19 138 b |
| ifrs-full | FloatingInterestRateMember | member | Floating interest rate [member] | This member stands for a non-fixed interest rate. [Refer: Interest rate risk [member]] | common practice: IFRS 7 39 |
| ifrs-full | ForeignCountriesMember | member | Foreign countries [member] | This member stands for countries outside the entity’s country of domicile. [Refer: Country of domicile [member]] | disclosure: IFRS 8 33 b, disclosure: IFRS 8 33 a |
| ifrs-full | ForeignExchangeRatesAbstract | | Foreign exchange rates [abstract] | | |
| ifrs-full | ForwardContractMember | member | Forward contract [member] | This member stands for a contract between two parties for the purchase or sale of an underlying asset at a specified future date for a settlement price determined in advance. | common practice: IAS 1 112 c |
| ifrs-full | FourYearsBeforeReportingYearMember | member | Four years before reporting year [member] | This member stands for a year that ended four years before the end of the reporting year. | disclosure: IFRS 17 130 – Effective 2021-01-01 |
| ifrs-full | FranchiseFeeIncome | X duration, credit | Franchise fee income | The amount of income arising from franchise fees. | common practice: IAS 1 112 c |
| ifrs-full | FranchisesMember | member | Franchises [member] | This member stands for a class of intangible assets representing the right to operate a business using the name, merchandise, services, methodologies, promotional support, marketing and supplies granted by another entity. [Refer: Intangible assets other than goodwill] | common practice: IAS 38 119 |
| ifrs-full | FuelAndEnergyExpense | X duration, debit | Fuel and energy expense | The amount of expense arising from the consumption of fuel and energy. | common practice: IAS 1 112 c |
| ifrs-full | FuelAndEnergyExpenseAbstract | | Fuel and energy expense [abstract] | | |
| ifrs-full | FuelExpense | X duration, debit | Fuel expense | The amount of expense arising from the consumption of fuel. | common practice: IAS 1 112 c |
| ifrs-full | FundingArrangementsOfDefinedBenefitPlansAxis | axis | Funding arrangements of defined benefit plans [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | example: IAS 19 138 e |
| ifrs-full | FundingArrangementsOfDefinedBenefitPlansMember | member | Funding arrangements of defined benefit plans [member] | This member stands for all defined benefit plans when disaggregated by funding arrangements of defined benefits plans. It also represents the standard value for the “Funding arrangements of defined benefits plans” axis if no other member is used. | example: IAS 19 138 e |
| ifrs-full | FuturesContractMember | member | Futures contract [member] | This member stands for a standardised, exchange-traded contract for the purchase or sale of an underlying asset at a specified future date for a settlement price determined in advance. | common practice: IAS 1 112 c |
| ifrs-full | GainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost | X duration, credit | Gain (loss) arising from derecognition of financial assets measured at amortised cost | The gain (loss) arising from the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost] | disclosure: IAS 1 82 aa |
| ifrs-full | GainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCostAbstract | | Gain (loss) arising from derecognition of financial assets measured at amortised cost [abstract] | | |
| ifrs-full | GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid | X duration, credit | Gain (loss) arising from difference between carrying amount of financial liability extinguished and consideration paid | The gain (loss) arising from the difference between the carrying amount of the financial liability extinguished and the measurement of the consideration paid (equity instruments issued) to the creditor. [Refer: Carrying amount [member]] | disclosure: IFRIC 19 11 |
| ifrs-full | GainLossOfDerecognisedFinancialAssetsAtDateOfTransfer | X duration, credit | Gain (loss) of derecognised financial assets at date of transfer | The gain (loss) recognised on derecognised financial assets as of the date of the transfer of the assets. [Refer: Financial assets] | disclosure: IFRS 7 42G a |
| ifrs-full | GainLossOfDerecognisedFinancialAssetsRepresentingGreatestTransferActivity | X duration, credit | Gain (loss) from transfer activity during period representing greatest transfer activity | The gain (loss) recognised from the transfer of financial assets during the part of the reporting period within which the greatest transfer activity took place when the total amount of proceeds from the transfer activity (that qualifies for derecognition) is not evenly distributed throughout the reporting period. [Refer: Financial assets] | disclosure: IFRS 7 42G c ii |
| ifrs-full | GainLossOnCessationOfConsolidationOfSubsidiariesDueToChangeOfInvestmentEntityStatus | X duration, credit | Gain (loss) on cessation of consolidation of subsidiaries due to change of investment entity status | The gain (loss) arising on the cessation of the consolidation of subsidiaries due to the change of investment entity status. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]] | disclosure: IFRS 12 9B b |
| ifrs-full | GainLossOnChangeInFairValueOfHedgedItemUsedAsBasisForRecognisingHedgeIneffectiveness | X duration, credit | Gain (loss) on change in fair value of hedged item used as basis for recognising hedge ineffectiveness | The gain (loss) on the change in fair value of the hedged item used as a basis for recognising hedge ineffectiveness. Hedge ineffectiveness is the extent to which the changes in the fair value or the cash flows of the hedging instrument are greater or less than those on the hedged item. | disclosure: IFRS 7 24B a iv, disclosure: IFRS 7 24B b i |
| ifrs-full | GainLossOnChangeInFairValueOfHedgingInstrumentUsedAsBasisForRecognisingHedgeIneffectiveness | X duration, credit | Gain (loss) on change in fair value of hedging instrument used as basis for recognising hedge ineffectiveness | The gain (loss) on the change in fair value of the hedging instrument used as a basis for recognising hedge ineffectiveness. Hedge ineffectiveness is the extent to which the changes in the fair value or the cash flows of the hedging instrument are greater or less than those on the hedged item. | disclosure: IFRS 7 24A c |
| ifrs-full | GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling | X duration, debit | Gain (loss) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense, net defined benefit liability (asset) | The decrease (increase) in the net defined benefit liability (asset) resulting from the gain (loss) on changes in the effect of limiting a net defined benefit asset to the asset ceiling, excluding amounts included in interest income or expense. [Refer: Interest income; Net defined benefit liability (asset); Interest expense (income), net defined benefit liability (asset)] | disclosure: IAS 19 141 c iv |
| ifrs-full | GainLossOnChangesInEffectOfLimitingReimbursementRightsToAssetCeiling | X duration, debit | Gain (loss) on changes in effect of limiting reimbursement rights to asset ceiling excluding interest income or expense, reimbursement rights | The increase (decrease) in reimbursement rights resulting from the gain (loss) on changes in the effect of limiting a reimbursement right to the asset ceiling, excluding amounts included in interest income or expense. [Refer: Interest income; Net defined benefit liability (asset); Interest income, reimbursement rights] | disclosure: IAS 19 141 c iv |
| ifrs-full | GainLossOnDesignationOfFinancialInstrumentAsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRisk | X duration, credit | Gain (loss) on designation of financial instrument as measured at fair value through profit or loss because credit derivative is used to manage credit risk | The gain (loss) recognised on designation of a financial instrument, or a proportion of it, as measured at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Financial instruments, class [member]] | disclosure: IFRS 7 24G b |
| ifrs-full | GainLossOnHedgeIneffectiveness | X duration, credit | Gain (loss) on hedge ineffectiveness | The gain (loss) on hedge ineffectiveness. Hedge ineffectiveness is the extent to which the changes in the fair value or the cash flows of the hedging instrument are greater or less than those on the hedged item. | disclosure: IFRS 7 24C a i |
| ifrs-full | GainLossOnHedgeIneffectivenessAbstract | | Gain (loss) on hedge ineffectiveness [abstract] | | |
| ifrs-full | GainLossOnHedgeIneffectivenessRecognisedInOtherComprehensiveIncome | X duration, credit | Gain (loss) on hedge ineffectiveness recognised in other comprehensive income | The gain (loss) recognised in other comprehensive income on hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness] | disclosure: IFRS 7 24C a i |
| ifrs-full | GainLossOnHedgeIneffectivenessRecognisedInProfitOrLoss | X duration, credit | Gain (loss) on hedge ineffectiveness recognised in profit or loss | The gain (loss) recognised in profit or loss on hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness] | disclosure: IFRS 7 24C a i, disclosure: IFRS 7 24C b ii |
| ifrs-full | GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset | X duration, debit | Gain (loss) on remeasurement, net defined benefit liability (asset) | The decrease (increase) in a net defined benefit liability (asset) resulting from the remeasurement of that net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)] | disclosure: IAS 19 141 c |
| ifrs-full | GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAssetAbstract | | Gain (loss) on remeasurement, net defined benefit liability (asset) [abstract] | | |
| ifrs-full | GainLossOnRemeasurementOfReimbursementRights | X duration, debit | Gain (loss) on remeasurement, reimbursement rights | The increase (decrease) in reimbursement rights resulting from the remeasurement of reimbursement rights. [Refer: Reimbursement rights, at fair value] | disclosure: IAS 19 141 c |
| ifrs-full | GainLossOnRemeasurementOfReimbursementRightsAbstract | | Gain (loss) on remeasurement, reimbursement rights [abstract] | | |
| ifrs-full | GainLossRecognisedAsResultOfRemeasuringToFairValueEquityInterestInAcquireeHeldByAcquirerBeforeBusinessCombination | X duration, credit | Gain (loss) recognised as result of remeasuring to fair value equity interest in acquiree held by acquirer before business combination | The gain (loss) recognised as result of remeasuring to fair value the equity interest in the acquiree held by the acquirer before the business combination. [Refer: Business combinations [member]] | disclosure: IFRS 3 B64 p ii |
| ifrs-full | GainLossRecognisedOnFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasured | X duration, credit | Gain (loss) recognised on derecognition of financial instruments whose fair value previously could not be reliably measured | The gain (loss) recognised on derecognition of financial instruments whose fair value previously could not be reliably measured. [Refer: Financial instruments, class [member]] | disclosure: IFRS 7 30 e – Expiry date 2021-01-01 |
| ifrs-full | GainLossRecognisedOnMeasurementToFairValueLessCostsToSellOrOnDisposalOfAssetsOrDisposalGroupsConstitutingDiscontinuedOperation | X duration, credit | Gain (loss) recognised on measurement to fair value less costs to sell or on disposal of assets or disposal groups constituting discontinued operation | The gain (loss) recognised on the measurement to fair value less costs to sell or on the disposal of the assets or disposal group(s) constituting the discontinued operation. [Refer: Discontinued operations [member]] | disclosure: IFRS 5 33 b iii |
| ifrs-full | GainLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination | X duration, credit | Gain (loss) that relates to identifiable assets acquired or liabilities assumed in business combination and is of such size, nature or incidence that disclosure is relevant to understanding combined entity’s financial statements | The gain (loss) that both: (a) relates to identifiable assets acquired or liabilities assumed in a business combination; and (b) is of such size, nature or incidence that disclosure is relevant to understanding the combined entity’s financial statements. [Refer: Business combinations [member]] | disclosure: IFRS 3 B67 e |
| ifrs-full | GainOnRecoveryOfLoansAndAdvancesPreviouslyWrittenOff | X duration, credit | Gain on recovery of loans and advances previously written off | The gain on the recovery of loans and advances previously written off. | common practice: IAS 1 85 |
| ifrs-full | GainRecognisedInBargainPurchaseTransaction | X duration, credit | Gain recognised in bargain purchase transaction | The amount of any gain recognised in a business combination in which the net of the identifiable assets acquired and the liabilities assumed exceeds the aggregate of the consideration transferred, non-controlling interest in the acquiree and fair value of the acquirer’s previously held equity interest in the acquiree. [Refer: Business combinations [member]] | disclosure: IFRS 3 B64 n i |
| ifrs-full | GainsArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost | X duration, credit | Gains arising from derecognition of financial assets measured at amortised cost | The gain, recognised in the statement of comprehensive income, that arises from the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost] | disclosure: IFRS 7 20A |
| ifrs-full | GainsLossesArisingFromDifferenceBetweenPreviousCarryingAmountAndFairValueOfFinancialAssetsReclassifiedAsMeasuredAtFairValue | X duration, credit | Gains (losses) arising from difference between previous amortised cost and fair value of financial assets reclassified out of amortised cost into fair value through profit or loss measurement category | The gains (losses) arising from the difference between the previous amortised cost and the fair value of financial assets reclassified out of the amortised cost into the fair value through profit or loss measurement category. [Refer: At fair value [member]; Financial assets at amortised cost] | disclosure: IAS 1 82 ca |
| ifrs-full | GainsLossesArisingFromSaleAndLeasebackTransactions | X duration, credit | Gains (losses) arising from sale and leaseback transactions | The gains (losses) arising from sale and leaseback transactions. | disclosure: IFRS 16 53 i |
| ifrs-full | GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset | X duration, debit | Gains (losses) arising from settlements, net defined benefit liability (asset) | The decrease (increase) in the net defined benefit liability (asset) resulting from settlements. Settlements are transactions that eliminate all further legal or constructive obligations for part or all of the benefits provided under a defined benefit plan, other than a payment of benefits to, or on behalf of, employees that is set out in the terms of the plan and included in the actuarial assumptions. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]; Actuarial assumptions [member]] | disclosure: IAS 19 141 d |
| ifrs-full | GainsLossesOnAvailableforsaleFinancialAssets | X duration, credit | Gains (losses) on available-for-sale financial assets | The gains (losses) on available-for-sale financial assets. [Refer: Financial assets available-for-sale] | disclosure: IFRS 7 20 a ii – Expiry date 2021-01-01 |
| ifrs-full | GainsLossesOnCashFlowHedgesBeforeTax | X duration, credit | Gains (losses) on cash flow hedges, before tax | The gains (losses) recognised in other comprehensive income on cash flow hedges, before tax. [Refer: Cash flow hedges [member]] | disclosure: IAS 1 91 b, disclosure: IFRS 7 23 c – Expiry date 2021-01-01 |
| ifrs-full | GainsLossesOnCashFlowHedgesNetOfTax | X duration, credit | Gains (losses) on cash flow hedges, net of tax | The gains (losses) recognised in other comprehensive income on cash flow hedges, net of tax. [Refer: Cash flow hedges [member]] | disclosure: IAS 1 91 a, disclosure: IFRS 7 24C b i, disclosure: IFRS 7 24E a, disclosure: IFRS 7 23 c – Expiry date 2021-01-01 |
| ifrs-full | GainsLossesOnChangeInFairValueEstimatesOfBiologicalAssetsForCurrentPeriod | X duration, credit | Gains (losses) on change in fair value less costs to sell of biological assets for current period | The gains (losses) arising during the current period on the change in fair value less costs to sell of biological assets. [Refer: Biological assets] | disclosure: IAS 41 40 |
| ifrs-full | GainsLossesOnChangeInFairValueOfDerivatives | X duration, credit | Gains (losses) on change in fair value of derivatives | The gains (losses) resulting from change in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]] | common practice: IAS 1 85 |
| ifrs-full | GainsLossesOnChangeInFairValueOfDerivativesAbstract | | Gains (losses) on change in fair value of derivatives [abstract] | | |
| ifrs-full | GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTax | X duration, credit | Gains (losses) on change in value of foreign currency basis spreads, before tax | The gains (losses) recognised in other comprehensive income on change in value of foreign currency basis spreads, before tax. [Refer: Other comprehensive income] | disclosure: IAS 1 91 b |
| ifrs-full | GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax | X duration, credit | Gains (losses) on change in value of foreign currency basis spreads, net of tax | The gains (losses) recognised in other comprehensive income on change in value of foreign currency basis spreads, net of tax. [Refer: Other comprehensive income] | disclosure: IAS 1 91 a |
| ifrs-full | GainsLossesOnChangeInValueOfForwardElementsOfForwardContractsBeforeTax | X duration, credit | Gains (losses) on change in value of forward elements of forward contracts, before tax | The gains (losses) recognised in other comprehensive income on change in value of forward elements of forward contracts, before tax. [Refer: Other comprehensive income] | disclosure: IAS 1 91 b |
| ifrs-full | GainsLossesOnChangeInValueOfForwardElementsOfForwardContractsNetOfTax | X duration, credit | Gains (losses) on change in value of forward elements of forward contracts, net of tax | The gains (losses) recognised in other comprehensive income on change in value of forward elements of forward contracts, net of tax. [Refer: Other comprehensive income] | disclosure: IAS 1 91 a |
| ifrs-full | GainsLossesOnChangeInValueOfTimeValueOfOptionsBeforeTax | X duration, credit | Gains (losses) on change in value of time value of options, before tax | The gains (losses) recognised in other comprehensive income on change in value of time value of options, before tax. [Refer: Other comprehensive income] | disclosure: IAS 1 91 b |
| ifrs-full | GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax | X duration, credit | Gains (losses) on change in value of time value of options, net of tax | The gains (losses) recognised in other comprehensive income on change in value of time value of options, net of tax. [Refer: Other comprehensive income] | disclosure: IAS 1 91 a |
| ifrs-full | GainsLossesOnDisposalsOfInvestmentProperties | X duration, credit | Gains (losses) on disposals of investment properties | The gains (losses) on disposals of investment properties. [Refer: Investment property] | common practice: IAS 1 112 c |
| ifrs-full | GainsLossesOnDisposalsOfInvestmentPropertiesAbstract | | Gains (losses) on disposals of investment properties [abstract] | | |
| ifrs-full | GainsLossesOnDisposalsOfInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModel | X duration, credit | Gains (losses) on disposals of investment property carried at cost or in accordance with IFRS 16 within fair value model | The gains (losses) on disposals of investment property carried at cost or in accordance with IFRS 16 within the fair value model. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property] | disclosure: IAS 40 78 d iii |
| ifrs-full | GainsLossesOnDisposalsOfInvestments | X duration, credit | Gains (losses) on disposals of investments | The gains (losses) on disposals of investments. | disclosure: IAS 1 98 d |
| ifrs-full | GainsLossesOnDisposalsOfInvestmentsAbstract | | Gains (losses) on disposals of investments [abstract] | | |
| ifrs-full | GainsLossesOnDisposalsOfNoncurrentAssets | X duration, credit | Gains (losses) on disposals of non-current assets | The gains (losses) on disposals of non-current assets. [Refer: Non-current assets] | common practice: IAS 1 112 c |
| ifrs-full | GainsLossesOnDisposalsOfNoncurrentAssetsAbstract | | Gains (losses) on disposals of non-current assets [abstract] | | |
| ifrs-full | GainsLossesOnDisposalsOfOtherNoncurrentAssets | X duration, credit | Gains (losses) on disposals of other non-current assets | The gains (losses) on disposals of other non-current assets. [Refer: Other non-current assets] | disclosure: IAS 1 98 |
| ifrs-full | GainsLossesOnDisposalsOfPropertyPlantAndEquipment | X duration, credit | Gains (losses) on disposals of property, plant and equipment | The gains (losses) on disposals of property, plant and equipment. [Refer: Property, plant and equipment] | disclosure: IAS 1 98 c |
| ifrs-full | GainsLossesOnDisposalsOfPropertyPlantAndEquipmentAbstract | | Gains (losses) on disposals of property, plant and equipment [abstract] | | |
| ifrs-full | GainsLossesOnExchangeDifferencesOnTranslationBeforeTax | X duration, credit | Gains (losses) on exchange differences on translation, before tax | The gains (losses) recognised in other comprehensive income on exchange differences on the translation of financial statements of foreign operations, before tax. [Refer: Other comprehensive income] | disclosure: IAS 1 91 b |
| ifrs-full | GainsLossesOnExchangeDifferencesOnTranslationNetOfTax | X duration, credit | Gains (losses) on exchange differences on translation, net of tax | The gains (losses) recognised in other comprehensive income on exchange differences on the translation of financial statements of foreign operations, net of tax. [Refer: Other comprehensive income] | disclosure: IAS 1 91 a |
| ifrs-full | GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss | X duration, credit | Foreign exchange gain (loss) | The amount of exchange differences recognised in profit or loss that arise from foreign currency transactions, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: At fair value [member]; Financial instruments, class [member]] | disclosure: IAS 21 52 a, example: IAS 7 A Statement of cash flows for an entity other than a financial institution |
| ifrs-full | GainsLossesOnFairValueAdjustmentAttributableToPhysicalChangesBiologicalAssets | X duration | Gains (losses) on fair value adjustment attributable to physical changes, biological assets | The gains (losses) arising from changes in fair value less costs to sell of biological assets due to physical changes. [Refer: Biological assets] | example: IAS 41 51, example: IAS 41 Example 1 XYZ Dairy Ltd |
| ifrs-full | GainsLossesOnFairValueAdjustmentAttributableToPriceChangesBiologicalAssets | X duration | Gains (losses) on fair value adjustment attributable to price changes, biological assets | The gains (losses) arising from changes in fair value less costs to sell of biological assets due to price changes in the market. [Refer: Biological assets] | example: IAS 41 51, example: IAS 41 Example 1 XYZ Dairy Ltd |
| ifrs-full | GainsLossesOnFairValueAdjustmentBiologicalAssets | X duration | Gains (losses) on fair value adjustment, biological assets | The gains (losses) arising from changes in fair value less costs to sell of biological assets due to both physical and price changes in the market. [Refer: Biological assets] | disclosure: IAS 41 50 a |
| ifrs-full | GainsLossesOnFairValueAdjustmentBiologicalAssetsAbstract | | Gains (losses) on fair value adjustment, biological assets [abstract] | | |
| ifrs-full | GainsLossesOnFairValueAdjustmentInvestmentProperty | X duration | Gains (losses) on fair value adjustment, investment property | The gains (losses) from changes in the fair value of investment property. [Refer: Investment property] | disclosure: IAS 40 76 d |
| ifrs-full | GainsLossesOnFinancialAssetsAtAmortisedCost | X duration, credit | Gains (losses) on financial assets at amortised cost | The gains (losses) on financial assets measured at amortised cost. [Refer: Financial assets at amortised cost] | disclosure: IFRS 7 20 a vi |
| ifrs-full | GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss | X duration, credit | Gains (losses) on financial assets at fair value through profit or loss | The gains (losses) on financial assets at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss] | disclosure: IFRS 7 20 a i |
| ifrs-full | GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading | X duration, credit | Gains (losses) on financial assets at fair value through profit or loss, classified as held for trading | The gains (losses) on financial assets at fair value through profit or loss classified as held for trading. [Refer: Financial assets at fair value through profit or loss, classified as held for trading; Gains (losses) on financial assets at fair value through profit or loss] | disclosure: IFRS 7 20 a i – Expiry date 2021-01-01 |
| ifrs-full | GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition | X duration, credit | Gains (losses) on financial assets at fair value through profit or loss, designated upon initial recognition or subsequently | The gains (losses) on financial assets at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently; Gains (losses) on financial assets at fair value through profit or loss] | disclosure: IFRS 7 20 a i |
| ifrs-full | GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue | X duration, credit | Gains (losses) on financial assets at fair value through profit or loss, mandatorily measured at fair value | The gains (losses) on financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value; Gains (losses) on financial assets at fair value through profit or loss; Financial liabilities] | disclosure: IFRS 7 20 a i |
| ifrs-full | GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax | X duration, credit | Gains (losses) on financial assets measured at fair value through other comprehensive income, before tax | The gains (losses) recognised in other comprehensive income on financial assets measured at fair value through other comprehensive income, before tax. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income] | disclosure: IAS 1 91 b, disclosure: IFRS 7 20 a viii |
| ifrs-full | GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax | X duration, credit | Gains (losses) on financial assets measured at fair value through other comprehensive income, net of tax | The gains (losses) recognised in other comprehensive income on financial assets measured at fair value through other comprehensive income, net of tax. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income] | disclosure: IAS 1 91 a |
| ifrs-full | GainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome | X duration, credit | Gains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss | The gains (losses) recognised in profit or loss on financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income] | disclosure: IFRS 7 12A e – Expiry date 2021-01-01 |
| ifrs-full | GainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss | X duration, credit | Gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss | The gains (losses) recognised in profit or loss on financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] | disclosure: IFRS 7 12A e – Expiry date 2021-01-01 |
| ifrs-full | GainsLossesOnFinancialInstrumentsAbstract | | Gains (losses) on financial instruments [abstract] | | |
| ifrs-full | GainsLossesOnFinancialLiabilitiesAtAmortisedCost | X duration, credit | Gains (losses) on financial liabilities at amortised cost | The gains (losses) on financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost] | disclosure: IFRS 7 20 a v |
| ifrs-full | GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLoss | X duration, credit | Gains (losses) on financial liabilities at fair value through profit or loss | The gains (losses) on financial liabilities at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss] | disclosure: IFRS 7 20 a i |
| ifrs-full | GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading | X duration, credit | Gains (losses) on financial liabilities at fair value through profit or loss, classified as held for trading | The gains (losses) on financial liabilities at fair value through profit or loss classified as held for trading. [Refer: Financial liabilities at fair value through profit or loss; Gains (losses) on financial liabilities at fair value through profit or loss] | disclosure: IFRS 7 20 a i |
| ifrs-full | GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition | X duration, credit | Gains (losses) on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently | The gains (losses) on financial liabilities at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently; Gains (losses) on financial liabilities at fair value through profit or loss] | disclosure: IFRS 7 20 a i |
| ifrs-full | GainsLossesOnHedgedItemAttributableToHedgedRisk | X duration, credit | Gains (losses) on hedged item attributable to hedged risk, fair value hedges | The gains (losses) on hedged items in fair value hedges, which are attributable to the hedged risk. [Refer: Fair value hedges [member]] | disclosure: IFRS 7 24 a ii – Expiry date 2021-01-01 |
| ifrs-full | GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsBeforeTax | X duration, credit | Gains (losses) on hedges of net investments in foreign operations, before tax | The gains (losses) recognised in other comprehensive income on hedges of net investments in foreign operations, before tax. [Refer: Other comprehensive income] | disclosure: IAS 39 102 a, disclosure: IAS 1 91 b, disclosure: IFRS 9 6.5.13 a |
| ifrs-full | GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax | X duration, credit | Gains (losses) on hedges of net investments in foreign operations, net of tax | The gains (losses) recognised in other comprehensive income on hedges of net investments in foreign operations, net of tax. [Refer: Other comprehensive income] | disclosure: IAS 39 102 a, disclosure: IAS 1 91 a, disclosure: IFRS 9 6.5.13 a, disclosure: IFRS 7 24C b i, disclosure: IFRS 7 24E a |
| ifrs-full | GainsLossesOnHedgingInstrument | X duration, credit | Gains (losses) on hedging instrument, fair value hedges | The gains (losses) on hedging instruments in fair value hedges. [Refer: Fair value hedges [member]] | disclosure: IFRS 7 24 a i – Expiry date 2021-01-01 |
| ifrs-full | GainsLossesOnHeldtomaturityInvestments | X duration, credit | Gains (losses) on held-to-maturity investments | The gains (losses) on held-to-maturity investments. [Refer: Held-to-maturity investments] | disclosure: IFRS 7 20 a iii – Expiry date 2021-01-01 |
| ifrs-full | GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss | X duration, credit | Gains (losses) on ineffectiveness of cash flow hedges recognised in profit or loss | The gains (losses) on the ineffective portion of cash flow hedges recognised in profit or loss. [Refer: Cash flow hedges [member]] | disclosure: IFRS 7 24 b – Expiry date 2021-01-01 |
| ifrs-full | GainsLossesOnIneffectivenessOfHedgesOfNetInvestmentsInForeignOperations | X duration, credit | Gains (losses) on ineffectiveness of hedges of net investments in foreign operations recognised in profit or loss | The gains (losses) on the ineffective portion of hedges of net investments in foreign operations recognised in profit or loss. [Refer: Hedges of net investment in foreign operations [member]] | disclosure: IFRS 7 24 c – Expiry date 2021-01-01 |
| ifrs-full | GainsLossesOnInitialRecognitionOfBiologicalAssetsForCurrentPeriod | X duration, credit | Gains (losses) on initial recognition of biological assets and agricultural produce for current period | The aggregate gains (losses) arising during the current period on the initial recognition of biological assets and agricultural produce. [Refer: Biological assets] | disclosure: IAS 41 40 |
| ifrs-full | GainsLossesOnLitigationSettlements | X duration, credit | Gains (losses) on litigation settlements | The gains (losses) on settlements of litigation. | disclosure: IAS 1 98 f |
| ifrs-full | GainsLossesOnLitigationSettlementsAbstract | | Gains (losses) on litigation settlements [abstract] | | |
| ifrs-full | GainsLossesOnLoansAndReceivables | X duration, credit | Gains (losses) on loans and receivables | The gains (losses) on loans and receivables. [Refer: Loans and receivables] | disclosure: IFRS 7 20 a iv – Expiry date 2021-01-01 |
| ifrs-full | GainsLossesOnNetMonetaryPosition | X duration, credit | Gains (losses) on net monetary position | The gains (losses) representing the difference resulting from the restatement of non-monetary assets, owners’ equity and items in the statement of comprehensive income and the adjustment of index linked assets and liabilities in hyperinflationary reporting. | disclosure: IAS 29 9 |
| ifrs-full | GainsLossesOnNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossBeforeTax | X duration, credit | Gains (losses) on net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss, before tax | The gains (losses) recognised in other comprehensive income on the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss, before tax. [Refer: Regulatory deferral account balances [member]; Other comprehensive income] | disclosure: IFRS 14 22 b |
| ifrs-full | GainsLossesOnNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossNetOfTax | X duration, credit | Gains (losses) on net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss, net of tax | The gains (losses) recognised in other comprehensive income on the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss, net of tax. [Refer: Regulatory deferral account balances [member]; Other comprehensive income] | disclosure: IFRS 14 22 b |
| ifrs-full | GainsLossesOnRemeasuringAvailableforsaleFinancialAssetsBeforeTax | X duration, credit | Gains (losses) on remeasuring available-for-sale financial assets, before tax | The gains (losses) recognised in other comprehensive income on remeasuring available-for-sale financial assets, before tax. [Refer: Financial assets available-for-sale] | disclosure: IAS 1 91 b – Expiry date 2021-01-01, disclosure: IFRS 7 20 a ii – Expiry date 2021-01-01 |
| ifrs-full | GainsLossesOnRemeasuringAvailableforsaleFinancialAssetsNetOfTax | X duration, credit | Gains (losses) on remeasuring available-for-sale financial assets, net of tax | The gains (losses) recognised in other comprehensive income on remeasuring available-for-sale financial assets, net of tax. [Refer: Financial assets available-for-sale] | disclosure: IAS 1 91 a – Expiry date 2021-01-01, disclosure: IFRS 7 20 a ii – Expiry date 2021-01-01 |
| ifrs-full | GainsLossesOnSubsequentIncreaseInFairValueLessCostsToSellNotInExcessOfRecognisedCumulativeImpairmentLoss | X duration, credit | Gains (losses) on subsequent increase in fair value less costs to sell not in excess of recognised cumulative impairment loss or write-down to fair value less costs to sell | The gains on subsequent increase in fair value less costs to sell (not in excess of recognised cumulative impairment loss) and losses on write-down to fair value less costs to sell for non-current assets or disposal groups held for sale. | disclosure: IFRS 5 41 c |
| ifrs-full | GainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementAssets | X duration | Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, assets | The gains (losses) excluding exchange differences, recognised in other comprehensive income, on the fair value measurement of assets. [Refer: At fair value [member]; Other comprehensive income] | common practice: IFRS 13 93 e ii |
| ifrs-full | GainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments | X duration | Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, entity’s own equity instruments | The gains (losses) excluding exchange differences, recognised in other comprehensive income, on the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]; Other comprehensive income] | common practice: IFRS 13 93 e ii |
| ifrs-full | GainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementLiabilities | X duration | Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, liabilities | The gains (losses) excluding exchange differences, recognised in other comprehensive income, on the fair value measurement of liabilities. [Refer: At fair value [member]; Other comprehensive income] | common practice: IFRS 13 93 e ii |
| ifrs-full | GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementAssets | X duration | Gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, assets | The gains (losses) including exchange differences recognised in other comprehensive income on the fair value measurement of assets. [Refer: At fair value [member]; Other comprehensive income] | disclosure: IFRS 13 93 e ii |
| ifrs-full | GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementAssetsAbstract | | Gains (losses) recognised in other comprehensive income, fair value measurement, assets [abstract] | | |
| ifrs-full | GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementEntitysOwnEquityInstruments | X duration | Gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, entity’s own equity instruments | The gains (losses) including exchange differences recognised in other comprehensive income on the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]; Other comprehensive income] | disclosure: IFRS 13 93 e ii |
| ifrs-full | GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementEntitysOwnEquityInstrumentsAbstract | | Gains (losses) recognised in other comprehensive income, fair value measurement, entity’s own equity instruments [abstract] | | |
| ifrs-full | GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementLiabilities | X duration | Gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, liabilities | The gains (losses) including exchange differences recognised in other comprehensive income on the fair value measurement of liabilities. [Refer: At fair value [member]; Other comprehensive income] | disclosure: IFRS 13 93 e ii |
| ifrs-full | GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementLiabilitiesAbstract | | Gains (losses) recognised in other comprehensive income, fair value measurement, liabilities [abstract] | | |
| ifrs-full | GainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementAssets | X duration | Gains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, assets | The gains (losses) on exchange differences, recognised in other comprehensive income, on the fair value measurement of assets. [Refer: At fair value [member]; Other comprehensive income] | common practice: IFRS 13 93 e ii |
| ifrs-full | GainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments | X duration | Gains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, entity’s own equity instruments | The gains (losses) on exchange differences, recognised in other comprehensive income, on the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]; Other comprehensive income] | common practice: IFRS 13 93 e ii |
| ifrs-full | GainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementLiabilities | X duration | Gains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, liabilities | The gains (losses) on exchange differences, recognised in other comprehensive income, on the fair value measurement of liabilities. [Refer: At fair value [member]; Other comprehensive income] | common practice: IFRS 13 93 e ii |
| ifrs-full | GainsLossesRecognisedInOtherComprehensiveIncomeOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently | X duration, credit | Gains (losses) recognised in other comprehensive income on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently | The gains (losses) recognised in other comprehensive income on financial liabilities at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Gains (losses) on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently] | disclosure: IFRS 7 20 a i |
| ifrs-full | GainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForAssetsHeldAtEndOfPeriodFairValueMeasurement | X duration, credit | Gains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for assets held at end of period, fair value measurement | The gains (losses) recognised in profit or loss for assets measured at fair value that are attributable to the change in unrealised gains or losses relating to those assets held at the end of the reporting period. [Refer: At fair value [member]] | disclosure: IFRS 13 93 f |
| ifrs-full | GainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForEntitysOwnEquityInstrumentsHeldAtEndOfPeriodFairValueMeasurement | X duration, credit | Gains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for entity’s own equity instruments held at end of period, fair value measurement | The gains (losses) recognised in profit or loss for the entity’s own equity instruments measured at fair value that are attributable to the change in unrealised gains or losses relating to those instruments held at the end of the reporting period. [Refer: At fair value [member]; Entity’s own equity instruments [member]] | disclosure: IFRS 13 93 f |
| ifrs-full | GainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForLiabilitiesHeldAtEndOfPeriodFairValueMeasurement | X duration, credit | Gains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for liabilities held at end of period, fair value measurement | The gains (losses) recognised in profit or loss for liabilities measured at fair value that are attributable to the change in unrealised gains or losses relating to those liabilities held at the end of the reporting period. [Refer: At fair value [member]] | disclosure: IFRS 13 93 f |
| ifrs-full | GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementAssets | X duration | Gains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, assets | The gains (losses) excluding exchange differences, recognised in profit or loss, on the fair value measurement of assets. [Refer: At fair value [member]] | common practice: IFRS 13 93 e i |
| ifrs-full | GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments | X duration | Gains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, entity’s own equity instruments | The gains (losses) excluding exchange differences, recognised in profit or loss, on the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]] | common practice: IFRS 13 93 e i |
| ifrs-full | GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementLiabilities | X duration | Gains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, liabilities | The gains (losses) excluding exchange differences, recognised in profit or loss, on the fair value measurement of liabilities. [Refer: At fair value [member]] | common practice: IFRS 13 93 e i |
| ifrs-full | GainsLossesRecognisedInProfitOrLossFairValueMeasurementAssets | X duration | Gains (losses) recognised in profit or loss including exchange differences, fair value measurement, assets | The gains (losses) including exchange differences recognised in profit or loss on the fair value measurement of assets. [Refer: At fair value [member]] | disclosure: IFRS 13 93 e i |
| ifrs-full | GainsLossesRecognisedInProfitOrLossFairValueMeasurementAssetsAbstract | | Gains (losses) recognised in profit or loss, fair value measurement, assets [abstract] | | |
| ifrs-full | GainsLossesRecognisedInProfitOrLossFairValueMeasurementEntitysOwnEquityInstruments | X duration | Gains (losses) recognised in profit or loss including exchange differences, fair value measurement, entity’s own equity instruments | The gains (losses) including exchange differences recognised in profit or loss on the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]] | disclosure: IFRS 13 93 e i |
| ifrs-full | GainsLossesRecognisedInProfitOrLossFairValueMeasurementEntitysOwnEquityInstrumentsAbstract | | Gains (losses) recognised in profit or loss, fair value measurement, entity’s own equity instruments [abstract] | | |
| ifrs-full | GainsLossesRecognisedInProfitOrLossFairValueMeasurementLiabilities | X duration | Gains (losses) recognised in profit or loss including exchange differences, fair value measurement, liabilities | The gains (losses) including exchange differences recognised in profit or loss on the fair value measurement of liabilities. [Refer: At fair value [member]] | disclosure: IFRS 13 93 e i |
| ifrs-full | GainsLossesRecognisedInProfitOrLossFairValueMeasurementLiabilitiesAbstract | | Gains (losses) recognised in profit or loss, fair value measurement, liabilities [abstract] | | |
| ifrs-full | GainsLossesRecognisedInProfitOrLossOnBuyingReinsurance | X duration, credit | Gains (losses) recognised in profit or loss on buying reinsurance | The gains (losses) recognised in profit or loss on the entity’s purchase of reinsurance. | disclosure: IFRS 4 37 b i – Expiry date 2021-01-01 |
| ifrs-full | GainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementAssets | X duration | Gains (losses) recognised in profit or loss on exchange differences, fair value measurement, assets | The gains (losses) on exchange differences, recognised in profit or loss, on the fair value measurement of assets. [Refer: At fair value [member]] | common practice: IFRS 13 93 e i |
| ifrs-full | GainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments | X duration | Gains (losses) recognised in profit or loss on exchange differences, fair value measurement, entity’s own equity instruments | The gains (losses) on exchange differences, recognised in profit or loss, on the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]] | common practice: IFRS 13 93 e i |
| ifrs-full | GainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementLiabilities | X duration | Gains (losses) recognised in profit or loss on exchange differences, fair value measurement, liabilities | The gains (losses) on exchange differences, recognised in profit or loss, on the fair value measurement of liabilities. [Refer: At fair value [member]] | common practice: IFRS 13 93 e i |
| ifrs-full | GainsLossesRecognisedInProfitOrLossOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently | X duration, credit | Gains (losses) recognised in profit or loss on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently | The gains (losses) recognised in profit or loss on financial liabilities at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Gains (losses) on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently] | disclosure: IFRS 7 20 a i |
| ifrs-full | GainsLossesRecognisedWhenControlInSubsidiaryIsLost | X duration, credit | Gains (losses) recognised when control of subsidiary is lost | The gains (losses) recognised in association with the loss of control over a subsidiary, which are attributable to the former controlling interest. | disclosure: IFRS 12 19 |
| ifrs-full | GainsOnChangeInFairValueOfDerivatives | X duration, credit | Gains on change in fair value of derivatives | The gains resulting from change in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]] | common practice: IAS 1 85 |
| ifrs-full | GainsOnDisposalsOfInvestmentProperties | X duration, credit | Gains on disposals of investment properties | The gain on disposals of investment properties. [Refer: Investment property] | common practice: IAS 1 112 c |
| ifrs-full | GainsOnDisposalsOfInvestments | X duration, credit | Gains on disposals of investments | The gain on the disposal of investments. | disclosure: IAS 1 98 d |
| ifrs-full | GainsOnDisposalsOfNoncurrentAssets | X duration, credit | Gains on disposals of non-current assets | The gain on disposals of non-current assets. [Refer: Non-current assets] | common practice: IAS 1 112 c |
| ifrs-full | GainsOnDisposalsOfPropertyPlantAndEquipment | X duration, credit | Gains on disposals of property, plant and equipment | The gain on the disposal of property, plant and equipment. [Refer: Property, plant and equipment] | disclosure: IAS 1 98 c |
| ifrs-full | GainsOnLitigationSettlements | X duration, credit | Gains on litigation settlements | The gain on settlements of litigation. | disclosure: IAS 1 98 f |
| ifrs-full | GamingLicencesMember | member | Gaming licences [member] | This member stands for licences related to gaming. [Refer: Licences [member]] | common practice: IAS 38 119 |
| ifrs-full | GasDistributionMember | member | Gas distribution [member] | This member stands for an entity’s activity related to distribution of gas. | example: IFRS 14 IE2, example: IFRS 14 33 |
| ifrs-full | GeneralAndAdministrativeExpense | X duration, debit | General and administrative expense | The amount of expense relating to general and administrative activities of the entity. | common practice: IAS 1 112 c |
| ifrs-full | GeographicalAreasAxis | axis | Geographical areas [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | example: IAS 19 138 a, example: IFRS 15 B89 b, example: IFRS 17 96 b – Effective 2021-01-01, disclosure: IFRS 8 33 |
| ifrs-full | GeographicalAreasMember | member | Geographical areas [member] | This member stands for aggregated geographical areas. It also represents the standard value for the “Geographical areas” axis if no other member is used. | example: IAS 19 138 a, example: IFRS 15 B89 b, example: IFRS 17 96 b – Effective 2021-01-01, disclosure: IFRS 8 33 |
| ifrs-full | GoodsOrServicesTransferredAtPointInTimeMember | member | Goods or services transferred at point in time [member] | This member stands for goods or services transferred to customers at a point in time. [Refer: Performance obligations satisfied at point in time [member]] | example: IFRS 15 B89 f |
| ifrs-full | GoodsOrServicesTransferredOverTimeMember | member | Goods or services transferred over time [member] | This member stands for goods or services transferred to customers over time. [Refer: Performance obligations satisfied over time [member]] | example: IFRS 15 B89 f |
| ifrs-full | GoodsSoldDirectlyToConsumersMember | member | Goods sold directly to consumers [member] | This member stands for goods sold directly to consumers. | example: IFRS 15 B89 g |
| ifrs-full | GoodsSoldThroughIntermediariesMember | member | Goods sold through intermediaries [member] | This member stands for goods sold through intermediaries. | example: IFRS 15 B89 g |
| ifrs-full | Goodwill | X instant, debit | Goodwill | The amount of assets representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised. [Refer: Business combinations [member]] | disclosure: IAS 1 54 c, disclosure: IAS 36 134 a, disclosure: IAS 36 135 a, disclosure: IFRS 3 B67 d |
| ifrs-full | GoodwillDerecognisedWithoutHavingPreviouslyBeenIncludedInDisposalGroupClassifiedAsHeldForSale | X duration, credit | Goodwill derecognised without having previously been included in disposal group classified as held for sale | The amount of goodwill derecognised without having previously been included in a disposal group classified as held for sale. [Refer: Goodwill; Disposal groups classified as held for sale [member]] | disclosure: IFRS 3 B67 d iv |
| ifrs-full | GoodwillExpectedDeductibleForTaxPurposes | X instant, debit | Goodwill expected to be deductible for tax purposes | The amount of goodwill in a business combination that is expected to be deductible for tax purposes. [Refer: Goodwill; Business combinations [member]] | disclosure: IFRS 3 B64 k |
| ifrs-full | GoodwillMember | member | Goodwill [member] | This member stands for goodwill. [Refer: Goodwill] | example: IAS 36 127 |
| ifrs-full | GoodwillRecognisedAsOfAcquisitionDate | X instant, debit | Goodwill recognised as of acquisition date | The amount recognised as of the business combination’s acquisition date for goodwill. [Refer: Goodwill; Business combinations [member]] | example: IFRS 3 B64, example: IFRS 3 IE72 |
| ifrs-full | GovernmentCustomersMember | member | Government customers [member] | This member stands for government customers. [Refer: Government [member]] | example: IFRS 15 B89 c |
| ifrs-full | GovernmentDebtInstrumentsHeld | X instant, debit | Government debt instruments held | The amount of debt instruments held by the entity that were issued by a government. [Refer: Debt instruments held; Government [member]] | common practice: IAS 1 112 c |
| ifrs-full | GovernmentGrants | X instant, credit | Government grants | The amount of assistance by government in the form of transfers of resources to an entity in return for past or future compliance with certain conditions relating to the operating activities of the entity, recognised as deferred income. They exclude those forms of government assistance that cannot reasonably have a value placed upon them and transactions with government that cannot be distinguished from the normal trading transactions of the entity. [Refer: Government [member]] | common practice: IAS 1 55 |
| ifrs-full | GovernmentMember | member | Government [member] | This member stands for a government, government agencies and similar bodies whether local, national or international. | disclosure: IFRS 8 34 |
| ifrs-full | GrossAmountArisingFromInsuranceContractsMember | member | Gross amount arising from insurance contracts [member] | This member stands for the gross amount arising from insurance contracts. [Refer: Types of insurance contracts [member]] | common practice: IFRS 4 Disclosure – Expiry date 2021-01-01 |
| ifrs-full | GrossCarryingAmountMember | member | Gross carrying amount [member] | This member stands for the amount at which an asset is recognised before deducting any accumulated depreciation (amortisation) and accumulated impairment losses thereon. [Refer: Depreciation and amortisation expense; Impairment loss] | disclosure: IAS 16 73 d, disclosure: IAS 38 118 c, disclosure: IAS 40 79 c, disclosure: IAS 41 54 f, disclosure: IFRS 3 B67 d, disclosure: IFRS 7 35I, disclosure: IFRS 7 35M, example: IFRS 7 35N, common practice: IFRS 7 IG29 – Expiry date 2021-01-01, common practice: IFRS 7 37 b – Expiry date 2021-01-01 |
| ifrs-full | GrossContractualAmountsReceivableForAcquiredReceivables | X instant, debit | Gross contractual amounts receivable for acquired receivables | The gross contractual amounts receivable for receivables acquired in business combinations. [Refer: Business combinations [member]] | disclosure: IFRS 3 B64 h ii |
| ifrs-full | GrossFinancialAssetsSetOffAgainstFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements | X instant, debit | Gross financial assets set off against financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements | The amount of financial assets set off against financial liabilities when an entity: (a) currently has a legally enforceable right to set off the recognised amounts; and (b) intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously. [Refer: Financial assets; Financial liabilities] | disclosure: IFRS 7 13C b |
| ifrs-full | GrossFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements | X instant, debit | Gross financial assets subject to offsetting, enforceable master netting arrangements or similar agreements | The gross amount of recognised financial assets that are subject either to offsetting or to an enforceable master netting arrangement or similar agreement. [Refer: Financial assets] | disclosure: IFRS 7 13C a |
| ifrs-full | GrossFinancialLiabilitiesSetOffAgainstFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements | X instant, credit | Gross financial liabilities set off against financial assets subject to offsetting, enforceable master netting arrangements or similar agreements | The amount of financial liabilities set off against financial assets when an entity: (a) currently has a legally enforceable right to set off the recognised amounts; and (b) intends either to settle on a net basis or to realise the asset and settle the liability simultaneously. [Refer: Financial assets; Financial liabilities] | disclosure: IFRS 7 13C b |
| ifrs-full | GrossFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements | X instant, credit | Gross financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements | The gross amount of recognised financial liabilities that are subject either to offsetting or to an enforceable master netting arrangement or similar agreement. [Refer: Financial liabilities] | disclosure: IFRS 7 13C a |
| ifrs-full | GrossLeaseLiabilities | X instant, credit | Gross lease liabilities | The amount of contractual undiscounted cash flows in relation to lease liabilities before deducting finance charges. [Refer: Lease liabilities] | disclosure: IFRS 16 58, example: IFRS 7 B11D a |
| ifrs-full | GrossLoanCommitments | X instant, credit | Gross loan commitments | The amount of contractual undiscounted cash flows for gross commitments to receive a loan. | example: IFRS 7 B11D e |
| ifrs-full | GrossProfit | X duration, credit | Gross profit | The amount of revenue less cost of sales. [Refer: Cost of sales; Revenue] | example: IAS 1 103 |
| ifrs-full | GSMLicencesMember | member | GSM licences [member] | This member stands for Global System for Mobile Communications licenses. [Refer: Licences and franchises] | common practice: IAS 38 119 |
| ifrs-full | GuaranteesMember | member | Guarantees [member] | This member stands for formal promises, often in writing, in which one party assumes responsibility for another’s debts or responsibilities, or in which the party provides assurance that certain conditions will be fulfilled. | example: IFRS 7 B33 |
| ifrs-full | HedgedItemAssets | X instant, debit | Hedged item, assets | The amount of a hedged item, recognised as an asset. [Refer: Hedged items [member]] | disclosure: IFRS 7 24B a i |
| ifrs-full | HedgedItemLiabilities | X instant, credit | Hedged item, liabilities | The amount of a hedged item, recognised as a liability. [Refer: Hedged items [member]] | disclosure: IFRS 7 24B a i |
| ifrs-full | HedgedItemsAxis | axis | Hedged items [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 7 24B |
| ifrs-full | HedgedItemsMember | member | Hedged items [member] | This member stands for hedged items. A hedged item can be a recognised asset or liability, an unrecognised firm commitment, a forecast transaction or a net investment in a foreign operation. The hedged item can be: (a) a single item; or (b) a group of items (subject to paragraphs 6.6.1–6.6.6 and B6.6.1–B6.6.16 of IFRS 9). A hedged item can also be a component of such an item or group of items (see paragraphs 6.3.7 and B6.3.7–B6.3.25 of IFRS 9). This member also represents the standard value for the “Hedged items” axis if no other member is used. | disclosure: IFRS 7 24B |
| ifrs-full | HedgeFundInvestmentsMember | member | Hedge fund investments [member] | This member stands for investments in hedge funds. | example: IFRS 13 IE60, example: IFRS 13 94 |
| ifrs-full | HedgesOfNetInvestmentInForeignOperationsMember | member | Hedges of net investment in foreign operations [member] | This member stands for hedges of the entity’s monetary items that are receivable from or payable to a foreign operation, for which settlement is neither planned nor likely to occur in the foreseeable future. A foreign operation is an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity. | disclosure: IAS 39 86 c, disclosure: IFRS 7 24A, disclosure: IFRS 7 24B, disclosure: IFRS 7 24C |
| ifrs-full | HedgesOfNetInvestmentsInForeignOperationsAbstract | | Hedges of net investment in foreign operations [abstract] | | |
| ifrs-full | HedgingGainsLossesForHedgeOfGroupOfItemsWithOffsettingRiskPositions | X duration, credit | Hedging gains (losses) for hedge of group of items with offsetting risk positions | The hedging gains (losses) for hedge of group of items with offsetting risk positions. | disclosure: IFRS 9 6.6.4, disclosure: IFRS 7 24C b vi |
| ifrs-full | HedgingInstrumentAssets | X instant, debit | Hedging instrument, assets | The amount of a hedging instrument, recognised as an asset. [Refer: Hedging instruments [member]] | disclosure: IFRS 7 24A a |
| ifrs-full | HedgingInstrumentLiabilities | X instant, credit | Hedging instrument, liabilities | The amount of a hedging instrument, recognised as a liability. [Refer: Hedging instruments [member]] | disclosure: IFRS 7 24A a |
| ifrs-full | HedgingInstrumentsAxis | axis | Hedging instruments [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 7 23A, disclosure: IFRS 7 24A |
| ifrs-full | HedgingInstrumentsMember | member | Hedging instruments [member] | This member stands for hedging instruments. A hedging instrument can be a designated: (a) derivative measured at fair value through profit or loss, except for some written options (see paragraph B6.2.4 of IFRS 9); (b) non-derivative financial asset or non-derivative financial liability measured at fair value through profit or loss, unless it is a financial liability designated as at fair value through profit or loss for which the amount of its change in fair value that is attributable to changes in the credit risk of that liability is presented in other comprehensive income in accordance with paragraph 5.7.7 of IFRS 9. For a hedge of foreign currency risk, the foreign currency risk component of a non-derivative financial asset or a non-derivative financial liability may be designated as a hedging instrument provided that it is not an investment in an equity instrument for which an entity has elected to present changes in fair value in other comprehensive income in accordance with paragraph 5.7.5 of IFRS 9. This member also represents the standard value for the “Hedging instruments” axis if no other member is used. | disclosure: IFRS 7 23A, disclosure: IFRS 7 24A |
| ifrs-full | HeldtomaturityInvestments | X instant, debit | Held-to-maturity investments | The amount of non-derivative financial assets with fixed or determinable payments and fixed maturity that an entity has the positive intention and ability to hold to maturity other than: (a) those that the entity upon initial recognition designates as at fair value through profit or loss; (b) those that the entity designates as available for sale; and (c) those that meet the definition of loans and receivables. An entity shall not classify any financial assets as held to maturity if the entity has, during the current financial year or during the two preceding financial years, sold or reclassified more than an insignificant amount of held-to-maturity investments before maturity (more than insignificant in relation to the total amount of held-to-maturity investments) other than sales or reclassifications that: (i) are so close to maturity or the financial asset’s call date (for example, less than three months before maturity) that changes in the market rate of interest would not have a significant effect on the financial asset’s fair value; (ii) occur after the entity has collected substantially all of the financial asset’s original principal through scheduled payments or prepayments; or (iii) are attributable to an isolated event that is beyond the entity’s control, is non-recurring and could not have been reasonably anticipated by the entity. [Refer: Derivative financial assets; Held-to-maturity investments; Prepayments] | disclosure: IFRS 7 8 b – Expiry date 2021-01-01 |
| ifrs-full | HeldtomaturityInvestmentsCategoryMember | member | Held-to-maturity investments, category [member] | This member stands for the held-to-maturity investments category of financial assets. [Refer: Held-to-maturity investments] | disclosure: IFRS 7 8 b – Expiry date 2021-01-01 |
| ifrs-full | HistoricalVolatilityForSharesMeasurementInputMember | member | Historical volatility for shares, measurement input [member] | This member stands for the historical volatility for shares used as a measurement input. | example: IFRS 13 B36 b |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/esef_role-000000 | role | [000000] Tags that must be applied if corresponding information is present in a report | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ias_1_role-110000 | role | [110000] General information about financial statements | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ias_1_role-210000 | role | [210000] Statement of financial position, current/non-current | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ias_1_role-220000 | role | [220000] Statement of financial position, order of liquidity | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ias_1_role-310000 | role | [310000] Statement of comprehensive income, profit or loss, by function of expense | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ias_1_role-320000 | role | [320000] Statement of comprehensive income, profit or loss, by nature of expense | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ias_1_role-410000 | role | [410000] Statement of comprehensive income, OCI components presented net of tax | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ias_1_role-420000 | role | [420000] Statement of comprehensive income, OCI components presented before tax | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ias_1_role-610000 | role | [610000] Statement of changes in equity | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100 | role | [800100] Subclassifications of assets, liabilities and equities | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800200 | role | [800200] Analysis of income and expense | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800400 | role | [800400] Statement of changes in equity, additional disclosures | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800500 | role | [800500] List of notes | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800600 | role | [800600] List of accounting policies | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ias_1_role-810000 | role | [810000] Notes – Corporate information and statement of IFRS compliance | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ias_1_role-861000 | role | [861000] Notes – Analysis of other comprehensive income by item | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ias_1_role-861200 | role | [861200] Notes – Share capital, reserves and other equity interest | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ias_1_role-880000 | role | [880000] Notes – Additional information | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ias_10_role-815000 | role | [815000] Notes – Events after reporting period | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ias_12_role-835110 | role | [835110] Notes – Income taxes | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ias_16_role-822100 | role | [822100] Notes – Property, plant and equipment | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480 | role | [834480] Notes – Employee benefits | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ias_2_role-826380 | role | [826380] Notes – Inventories | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ias_20_role-831400 | role | [831400] Notes – Government grants | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ias_21_role-842000 | role | [842000] Notes – Effects of changes in foreign exchange rates | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ias_23_role-836200 | role | [836200] Notes – Borrowing costs | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ias_24_role-818000 | role | [818000] Notes – Related party | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ias_26_role-710000 | role | [710000] Statement of changes in net assets available for benefits | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ias_27_role-825480 | role | [825480] Notes – Separate financial statements | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ias_29_role-816000 | role | [816000] Notes – Hyperinflationary reporting | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ias_33_role-838000 | role | [838000] Notes – Earnings per share | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ias_34_role-813000 | role | [813000] Notes – Interim financial reporting | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ias_36_role-832410 | role | [832410] Notes – Impairment of assets | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ias_37_role-827570 | role | [827570] Notes – Other provisions, contingent liabilities and contingent assets | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ias_38_role-823180 | role | [823180] Notes – Intangible assets | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ias_40_role-825100 | role | [825100] Notes – Investment property | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ias_41_role-824180 | role | [824180] Notes – Agriculture | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ias_7_role-510000 | role | [510000] Statement of cash flows, direct method | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ias_7_role-520000 | role | [520000] Statement of cash flows, indirect method | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ias_7_role-800300 | role | [800300] Statement of cash flows, additional disclosures | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ias_7_role-851100 | role | [851100] Notes – Cash flow statement | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ias_8_role-811000 | role | [811000] Notes – Accounting policies, changes in accounting estimates and errors | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ifric_2_role-868500 | role | [868500] Notes – Members’ shares in cooperative entities and similar instruments | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ifric_5_role-868200 | role | [868200] Notes – Rights to interests arising from decommissioning, restoration and environmental rehabilitation funds | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ifrs_1_role-819100 | role | [819100] Notes – First time adoption | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ifrs_12_role-825700 | role | [825700] Notes – Interests in other entities | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ifrs_13_role-823000 | role | [823000] Notes – Fair value measurement | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ifrs_14_role-824500 | role | [824500] Notes – Regulatory deferral accounts | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ifrs_15_role-831150 | role | [831150] Notes – Revenue from contracts with customers | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ifrs_16_role-832610 | role | [832610] Notes – Leases | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600 | role | [836600] Notes – Insurance contracts (IFRS 17) | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ifrs_2_role-834120 | role | [834120] Notes – Share-based payment arrangements | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ifrs_3_role-817000 | role | [817000] Notes – Business combinations | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ifrs_4_role-836500 | role | [836500] Notes – Insurance contracts | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ifrs_5_role-825900 | role | [825900] Notes – Non-current asset held for sale and discontinued operations | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ifrs_6_role-822200 | role | [822200] Notes – Exploration for and evaluation of mineral resources | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390 | role | [822390] Notes – Financial instruments | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ifrs_8_role-871100 | role | [871100] Notes – Operating segments | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ifrs_axi_role | role | Axis aggregation validations | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ifrs_cro_role | role | Cross period validations | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ifrs_eps_role | role | Earnings per share validations | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-901000 | role | [901000] Axis – Retrospective application and retrospective restatement | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-901100 | role | [901100] Axis – Departure from requirement of IFRS | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-901500 | role | [901500] Axis – Creation date | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-903000 | role | [903000] Axis – Continuing and discontinued operations | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-904000 | role | [904000] Axis – Assets and liabilities classified as held for sale | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-913000 | role | [913000] Axis – Consolidated and separate financial statements | | |
| esef_all | http://www.esma.europa.eu/xbrl/role/all/sic_29_role-832900 | role | [832900] Notes – Service concession arrangements | | |
| esef_cor | http://www.esma.europa.eu/xbrl/role/cor/esef_con_role | role | Context validations | | |
| esef_cor | http://www.esma.europa.eu/xbrl/role/cor/esef_fac_role | role | Fact and footnotes validations | | |
| esef_cor | http://www.esma.europa.eu/xbrl/role/cor/esef_man_role | role | Mandatory mark-up validations | | |
| esef_cor | http://www.esma.europa.eu/xbrl/role/cor/esef_role-999999 | role | [999999] Line items not dimensionally qualified | | |
| esef_cor | http://www.esma.europa.eu/xbrl/role/cor/ifrs_equ_role | role | Fact equivalence validations | | |
| esef_cor | http://www.esma.europa.eu/xbrl/role/cor/ifrs_neg1_role | role | Negative fact validations 1 | | |
| esef_cor | http://www.esma.europa.eu/xbrl/role/cor/ifrs_neg2_role | role | Negative fact validations 2 | | |
| esef_cor | http://www.esma.europa.eu/xbrl/role/cor/ifrs_per_role | role | Percentage warnings | | |
| esef_cor | http://www.esma.europa.eu/xbrl/role/cor/ifrs_pos_role | role | Positive fact validations | | |
| esef_cor | http://www.esma.europa.eu/xbrl/role/cor/ifrs_tech_role | role | Technical validations | | |
| esef_cor | http://www.esma.europa.eu/xbrl/role/cor/ifrs-dim_role-990000 | role | [990000] Axis – Defaults | | |
| esma_ technical | http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario | role | Prevents default use of line items (i.e. when not explicitly allowed) for scenario | | |
| esma_ technical | http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegment | role | Prevents default use of line items (i.e. when not explicitly allowed) for segment | | |
| ifrs-full | IdentifiableAssetsAcquiredLiabilitiesAssumed | X instant, debit | Identifiable assets acquired (liabilities assumed) | The amount recognised as of the acquisition date for net identifiable assets acquired or liabilities assumed in a business combination. [Refer: Business combinations [member]] | example: IFRS 3 B64 i, example: IFRS 3 IE72 |
| ifrs-full | IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate | X instant, debit | Identifiable intangible assets recognised as of acquisition date | The amount recognised as of the acquisition date for identifiable intangible assets acquired in a business combination. [Refer: Intangible assets other than goodwill; Business combinations [member]] | example: IFRS 3 B64 i, example: IFRS 3 IE72 |
| ifrs-full | IdentificationOfUnadjustedComparativeInformation | text | Identification of unadjusted comparative information | The identification of unadjusted comparative information in the financial statements. | disclosure: IFRS 10 C6B, disclosure: IFRS 11 C13B, disclosure: IAS 16 80A, disclosure: IAS 27 18I, disclosure: IAS 38 130I, disclosure: IFRS 17 C27 – Effective 2021-01-01 |
| ifrs-full | IdentityOfPriceIndex | text | Description of identity of price index | The description of the identity of the general price index used to restate financial statement information of an entity whose functional currency is the currency of a hyperinflationary economy. | disclosure: IAS 29 39 c |
| ifrs-full | IFRSsMember | member | IFRSs [member] | This member stands for Standards and Interpretations issued by the International Accounting Standards Board (IASB), which comprise (a) International Financial Reporting Standards; (b) International Accounting Standards; (c) IFRIC Interpretations; and (d) SIC Interpretations. It also represents the standard value for the “Financial effect of transition from previous GAAP to IFRSs” axis if no other member is used. | disclosure: IFRS 1 24 |
| ifrs-full | ImmatureBiologicalAssetsMember | member | Immature biological assets [member] | This member stands for immature biological assets. Immature biological assets are those that have not attained harvestable specifications (for consumable biological assets) or are not able to sustain regular harvests (for bearer biological assets). [Refer: Biological assets] | example: IAS 41 43 |
| ifrs-full | ImpairmentLoss | X duration, debit | Impairment loss | The amount recognised as a reduction of the carrying amount of an asset or cash-generating unit to its recoverable amount. [Refer: Carrying amount [member]] | disclosure: IAS 36 130 b, disclosure: IAS 36 130 d ii |
| ifrs-full | ImpairmentLossAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomers | X duration, debit | Impairment loss, assets recognised from costs incurred to obtain or fulfil contracts with customers | The amount of impairment loss for assets recognised from the costs incurred to obtain or fulfil contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers; Impairment loss] | disclosure: IFRS 15 128 b |
| ifrs-full | ImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithIFRS9 | X duration, debit | Impairment loss (impairment gain and reversal of impairment loss) determined in accordance with IFRS 9 | The amount of impairment loss, impairment gain or reversal of impairment loss that is recognised in profit or loss in accordance with paragraph 5.5.8 of IFRS 9 and that arises from applying the impairment requirements in Section 5.5 of IFRS 9. | disclosure: IAS 1 82 ba |
| ifrs-full | ImpairmentLossOnFinancialAssets | X duration, debit | Impairment loss on financial assets | The amount of impairment loss on financial assets. [Refer: Financial assets; Impairment loss] | disclosure: IFRS 7 20 e – Expiry date 2021-01-01 |
| ifrs-full | ImpairmentLossOnReceivablesOrContractAssetsArisingFromContractsWithCustomers | X duration, debit | Impairment loss on receivables or contract assets arising from contracts with customers | The amount of impairment loss on receivables or contract assets arising from contracts with customers. [Refer: Contract assets; Impairment loss; Receivables from contracts with customers] | disclosure: IFRS 15 113 b |
| ifrs-full | ImpairmentLossRecognisedInOtherComprehensiveIncome | X duration, debit | Impairment loss recognised in other comprehensive income | The amount of impairment loss recognised in other comprehensive income. Impairment loss on a revalued asset is recognised in other comprehensive income to the extent that the impairment loss does not exceed the amount in the revaluation surplus for that same asset. [Refer: Impairment loss; Revaluation surplus; Other comprehensive income] | disclosure: IAS 36 126 c, disclosure: IAS 36 129 a |
| ifrs-full | ImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill | X duration | Impairment loss recognised in other comprehensive income, intangible assets other than goodwill | The amount of impairment loss recognised in other comprehensive income for intangible assets other than goodwill. [Refer: Impairment loss recognised in other comprehensive income; Intangible assets other than goodwill] | disclosure: IAS 38 118 e iii |
| ifrs-full | ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment | X duration | Impairment loss recognised in other comprehensive income, property, plant and equipment | The amount of impairment loss recognised in other comprehensive income for property, plant and equipment. [Refer: Impairment loss recognised in other comprehensive income; Property, plant and equipment] | disclosure: IAS 16 73 e iv |
| ifrs-full | ImpairmentLossRecognisedInProfitOrLoss | X duration, debit | Impairment loss recognised in profit or loss | The amount of impairment loss recognised in profit or loss. [Refer: Impairment loss; Profit (loss)] | disclosure: IAS 36 126 a, disclosure: IAS 36 129 a |
| ifrs-full | ImpairmentLossRecognisedInProfitOrLossBiologicalAssets | X duration | Impairment loss recognised in profit or loss, biological assets | The amount of impairment loss recognised in profit or loss for biological assets. [Refer: Impairment loss recognised in profit or loss; Biological assets] | disclosure: IAS 41 55 a |
| ifrs-full | ImpairmentLossRecognisedInProfitOrLossDeferredAcquisitionCostsArisingFromInsuranceContracts | X duration, credit | Impairment loss recognised in profit or loss, deferred acquisition costs arising from insurance contracts | The decrease in deferred acquisition costs arising from insurance contracts resulting from an impairment loss recognised in profit or loss. [Refer: Impairment loss recognised in profit or loss; Deferred acquisition costs arising from insurance contracts; Types of insurance contracts [member]] | example: IFRS 4 IG39 d – Expiry date 2021-01-01, example: IFRS 4 37 e – Expiry date 2021-01-01 |
| ifrs-full | ImpairmentLossRecognisedInProfitOrLossGoodwill | X duration | Impairment loss recognised in profit or loss, goodwill | The amount of impairment loss recognised in profit or loss for goodwill. [Refer: Impairment loss recognised in profit or loss; Goodwill] | disclosure: IFRS 3 B67 d v |
| ifrs-full | ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill | X duration | Impairment loss recognised in profit or loss, intangible assets and goodwill | The amount of impairment loss recognised in profit or loss for intangible assets and goodwill. [Refer: Impairment loss recognised in profit or loss; Intangible assets and goodwill] | common practice: IAS 38 118 e iv |
| ifrs-full | ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill | X duration | Impairment loss recognised in profit or loss, intangible assets other than goodwill | The amount of impairment loss recognised in profit or loss for intangible assets other than goodwill. [Refer: Impairment loss recognised in profit or loss; Intangible assets other than goodwill] | disclosure: IAS 38 118 e iv |
| ifrs-full | ImpairmentLossRecognisedInProfitOrLossInvestmentProperty | X duration | Impairment loss recognised in profit or loss, investment property | The amount of impairment loss recognised in profit or loss for investment property. [Refer: Impairment loss recognised in profit or loss; Investment property] | disclosure: IAS 40 76 g, disclosure: IAS 40 79 d v |
| ifrs-full | ImpairmentLossRecognisedInProfitOrLossLoansAndAdvances | X duration | Impairment loss recognised in profit or loss, loans and advances | The amount of impairment loss recognised in profit or loss for loans and advances. [Refer: Impairment loss recognised in profit or loss] | common practice: IAS 1 85 |
| ifrs-full | ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment | X duration | Impairment loss recognised in profit or loss, property, plant and equipment | The amount of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Impairment loss recognised in profit or loss; Property, plant and equipment] | disclosure: IAS 1 98 a, disclosure: IAS 16 73 e v |
| ifrs-full | ImpairmentLossRecognisedInProfitOrLossTradeReceivables | X duration, debit | Impairment loss recognised in profit or loss, trade receivables | The amount of impairment loss recognised in profit or loss for trade receivables. [Refer: Impairment loss recognised in profit or loss; Trade receivables] | common practice: IAS 1 112 c |
| ifrs-full | ImpairmentLossReversalOfImpairmentLossOnTradeReceivablesAbstract | | Impairment loss (reversal of impairment loss) on trade receivables [abstract] | | |
| ifrs-full | ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss | X duration, debit | Impairment loss (reversal of impairment loss) recognised in profit or loss | The amount of impairment loss or reversal of impairment loss recognised in profit or loss. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss] | disclosure: IAS 1 99 |
| ifrs-full | ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances | X duration, debit | Impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances | The amount of impairment loss or reversal of impairment loss recognised in profit or loss for loans and advances. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss] | common practice: IAS 1 85 |
| ifrs-full | ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesAbstract | | Impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances [abstract] | | |
| ifrs-full | ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables | X duration, debit | Impairment loss (reversal of impairment loss) recognised in profit or loss, trade receivables | The amount of impairment loss or reversal of impairment loss recognised in profit or loss for trade receivables. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss; Trade receivables] | common practice: IAS 1 112 c |
| ifrs-full | ImpairmentOfFinancialAssetsAxis | axis | Impairment of financial assets [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 7 37 – Expiry date 2021-01-01 |
| ifrs-full | ImplicationsOfSurplusOrDeficitOnMultiemployerPlanForEntity | text | Description of implications of surplus or deficit on multi-employer or state plan for entity | The description of the implications for the entity of a surplus or deficit in a multi-employer or state plan that may affect the amount of future contributions. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]] | disclosure: IAS 19 148 d iv |
| ifrs-full | InAccordanceWithIFRS9Member | member | In accordance with IFRS 9 [member] | This member stands for the information reported in accordance with IFRS 9. | disclosure: IFRS 4 39L e – Effective on first application of IFRS 9 |
| ifrs-full | IncomeApproachMember | member | Income approach [member] | This member stands for valuation techniques that convert future amounts (for example, cash flows or income and expenses) to a single current (ie discounted) amount. The fair value measurement is determined on the basis of the value indicated by current market expectations about those future amounts. | example: IFRS 13 62 |
| ifrs-full | IncomeArisingFromExplorationForAndEvaluationOfMineralResources | X duration, credit | Income arising from exploration for and evaluation of mineral resources | The amount of income arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources, after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource. | disclosure: IFRS 6 24 b |
| ifrs-full | IncomeArisingFromInsuranceContracts | X duration, credit | Income arising from insurance contracts | The amount of income arising from insurance contracts. [Refer: Types of insurance contracts [member]] | disclosure: IFRS 4 37 b – Expiry date 2021-01-01 |
| ifrs-full | IncomeCapitalisationMember | member | Income capitalisation [member] | This member stands for a valuation technique consistent with the income approach. Capitalising is a process applied to an amount representing some measure of economic income in order to convert that economic income amount to an estimate of present value. | common practice: IFRS 13 93 d |
| ifrs-full | IncomeExpenseGainsOrLossesOfFinancialInstrumentsAbstract | | Income, expense, gains or losses of financial instruments [abstract] | | |
| ifrs-full | IncomeExpensesFromReinsuranceContractsHeldOtherThanFinanceIncomeExpenses | X duration, credit | Income (expenses) from reinsurance contracts held, other than finance income (expenses) | The amount of income (expenses) from a group of reinsurance contracts held, other than finance income (expenses). [Refer: Reinsurance contracts held [member]] | disclosure: IAS 1 82 ac – Effective 2021-01-01, disclosure: IFRS 17 86 – Effective 2021-01-01 |
| ifrs-full | IncomeExpensesFromReinsuranceContractsHeldOtherThanFinanceIncomeExpensesAbstract | | Income (expenses) from reinsurance contracts held, other than finance income (expenses) [abstract] | | |
| ifrs-full | IncomeFromAmountsRecoveredFromReinsurer | X duration, credit | Income from amounts recovered from reinsurer | The amount of income from the amounts recovered from the reinsurer. [Refer: Reinsurance contracts held [member]] | disclosure: IFRS 17 86 – Effective 2021-01-01 |
| ifrs-full | IncomeFromContinuingInvolvementInDerecognisedFinancialAssets | X duration, credit | Income from continuing involvement in derecognised financial assets | The amount of income recognised from the entity’s continuing involvement in derecognised financial assets (for example, fair value changes in derivative instruments). [Refer: Financial assets; Derivatives [member]] | disclosure: IFRS 7 42G b |
| ifrs-full | IncomeFromContinuingInvolvementInDerecognisedFinancialAssetsCumulativelyRecognised | X instant, credit | Income from continuing involvement in derecognised financial assets cumulatively recognised | The cumulative amount of income recognised from the entity’s continuing involvement in derecognised financial assets (for example, fair value changes in derivative instruments). [Refer: Income from continuing involvement in derecognised financial assets; Derivatives [member]] | disclosure: IFRS 7 42G b |
| ifrs-full | IncomeFromContinuingOperationsAttributableToOwnersOfParent | X duration, credit | Income from continuing operations attributable to owners of parent | The amount of income from continuing operations attributable to owners of the parent. [Refer: Continuing operations [member]] | disclosure: IFRS 5 33 d |
| ifrs-full | IncomeFromContractsWithReinsurers | X duration, credit | Income from contracts with reinsurers | The amount of income from contracts with reinsurers. | example: IAS 1 85 – Expiry date 2021-01-01, example: IFRS 4 IG24 b – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01 |
| ifrs-full | IncomeFromDiscontinuedOperationsAttributableToOwnersOfParent | X duration, credit | Income from discontinued operations attributable to owners of parent | The amount of income from discontinued operations attributable to owners of the parent. [Refer: Discontinued operations [member]] | disclosure: IFRS 5 33 d |
| ifrs-full | IncomeFromFinesAndPenalties | X duration, credit | Income from fines and penalties | The amount of income arising from fines and penalties. | common practice: IAS 1 112 c |
| ifrs-full | IncomeFromGovernmentGrantsRelatedToAgriculturalActivity | X duration, credit | Income from government grants related to agricultural activity | The amount of income from government grants related to agricultural activities. [Refer: Government grants] | common practice: IAS 41 57 a |
| ifrs-full | IncomeFromReimbursementsUnderInsurancePolicies | X duration, credit | Income from reimbursements under insurance policies | The amount of income recognised from the reimbursement of a claim as a result of the occurrence of an insured event covered by an insurance contract. [Refer: Types of insurance contracts [member]] | common practice: IAS 1 112 c |
| ifrs-full | IncomeFromStructuredEntities | X duration, credit | Income from structured entities | The amount of income from structured entities including recurring and non-recurring fees, interest, dividends, gains or losses on the remeasurement or derecognition of interests in structured entities and gains or losses from the transfer of assets and liabilities to the structured entity. [Refer: Unconsolidated structured entities [member]] | disclosure: IFRS 12 27 b |
| ifrs-full | IncomeFromSubleasingRightofuseAssets | X duration, credit | Income from subleasing right-of-use assets | The amount of income from subleasing right-of-use assets. Sublease is a transaction for which an underlying asset is re-leased by a lessee (“intermediate lessor”) to a third party, and the lease (“head lease”) between the head lessor and lessee remains in effect. [Refer: Right-of-use assets] | disclosure: IFRS 16 53 f |
| ifrs-full | IncomeOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome | X duration, credit | Income on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss | The amount of income recognised in profit or loss on financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income] | disclosure: IFRS 7 12A e – Expiry date 2021-01-01 |
| ifrs-full | IncomeOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss | X duration, credit | Income on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss | The amount of income recognised in profit or loss on financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] | disclosure: IFRS 7 12A e – Expiry date 2021-01-01 |
| ifrs-full | IncomeRelatingToVariableLeasePaymentsForOperatingLeasesThatDoNotDependOnIndexOrRate | X duration, credit | Income relating to variable lease payments for operating leases that do not depend on index or rate | The amount of income relating to variable lease payments for operating leases that do not depend on an index or a rate. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time. | disclosure: IFRS 16 90 b |
| ifrs-full | IncomeRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfNetInvestmentInFinanceLease | X duration, credit | Income relating to variable lease payments not included in measurement of net investment in finance lease | The amount of income relating to variable lease payments not included in the measurement of the net investment in the finance lease. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time. [Refer: Net investment in finance lease] | disclosure: IFRS 16 90 a iii |
| ifrs-full | IncomeStatementAbstract | | Profit or loss [abstract] | | |
| ifrs-full | IncomeTaxConsequencesOfDividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueNotRecognisedAsLiability | X duration | Income tax consequences of dividends proposed or declared before financial statements authorised for issue not recognised as liability | The amount of income tax consequences of dividends to shareholders of the entity that were proposed or declared after the reporting period but before the financial statements were authorised for issue, and are not recognised as a liability in the financial statements. | disclosure: IAS 12 81 i |
| ifrs-full | IncomeTaxesPaidClassifiedAsOperatingActivities | X duration, credit | Income taxes paid, classified as operating activities | The cash outflow for income taxes paid, classified as operating activities. | common practice: IAS 7 35 |
| ifrs-full | IncomeTaxesPaidRefund | X duration, credit | Income taxes paid (refund) | The cash flows from income taxes paid or refunded. | disclosure: IAS 7 35 |
| ifrs-full | IncomeTaxesPaidRefundAbstract | | Income taxes paid (refund) [abstract] | | |
| ifrs-full | IncomeTaxesPaidRefundClassifiedAsFinancingActivities | X duration, credit | Income taxes paid (refund), classified as financing activities | The cash flows from income taxes paid or refunded, classified as financing activities. [Refer: Income taxes paid (refund)] | disclosure: IAS 7 35, example: IAS 7 14 f |
| ifrs-full | IncomeTaxesPaidRefundClassifiedAsInvestingActivities | X duration, credit | Income taxes paid (refund), classified as investing activities | The cash flows from income taxes paid or refunded, classified as investing activities. [Refer: Income taxes paid (refund)] | disclosure: IAS 7 35, example: IAS 7 14 f |
| ifrs-full | IncomeTaxesPaidRefundClassifiedAsOperatingActivities | X duration, credit | Income taxes paid (refund), classified as operating activities | The cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)] | disclosure: IAS 7 35, example: IAS 7 14 f |
| ifrs-full | IncomeTaxesRefundClassifiedAsOperatingActivities | X duration, debit | Income taxes refund, classified as operating activities | The cash inflow from income taxes refunded, classified as operating activities. | common practice: IAS 7 35 |
| ifrs-full | IncomeTaxExpenseContinuingOperations | X duration, debit | Tax expense (income) | The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)] | disclosure: IAS 1 82 d, disclosure: IAS 12 79, disclosure: IAS 12 81 c i, disclosure: IAS 12 81 c ii, disclosure: IAS 26 35 b viii, disclosure: IFRS 12 B13 g, disclosure: IFRS 8 23 h |
| ifrs-full | IncomeTaxRelatingToApplicationOfOverlayApproachInOtherComprehensiveIncome | X duration, debit | Income tax relating to application of overlay approach in other comprehensive income | The amount of income tax relating to amounts recognised in other comprehensive income in relation to the application of the overlay approach. [Refer: Other comprehensive income] | disclosure: IFRS 4 35D b – Effective on first application of IFRS 9 |
| ifrs-full | IncomeTaxRelatingToAvailableforsaleFinancialAssetsOfOtherComprehensiveIncome | X duration, debit | Income tax relating to available-for-sale financial assets included in other comprehensive income | The amount of income tax relating to amounts recognised in other comprehensive income in relation to available-for-sale financial assets. [Refer: Financial assets available-for-sale; Other comprehensive income] | disclosure: IAS 1 90 – Expiry date 2021-01-01, disclosure: IAS 12 81 ab – Expiry date 2021-01-01 |
| ifrs-full | IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome | X duration, debit | Income tax relating to cash flow hedges included in other comprehensive income | The amount of income tax relating to amounts recognised in other comprehensive income in relation to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income] | disclosure: IAS 1 90, disclosure: IAS 12 81 ab |
| ifrs-full | IncomeTaxRelatingToChangeInValueOfForeignCurrencyBasisSpreadsOfOtherComprehensiveIncome | X duration, debit | Income tax relating to change in value of foreign currency basis spreads included in other comprehensive income | The amount of income tax relating to amounts recognised in other comprehensive income in relation to change in value of foreign currency basis spreads. [Refer: Reserve of change in value of foreign currency basis spreads; Other comprehensive income] | disclosure: IAS 1 90, disclosure: IAS 12 81 ab |
| ifrs-full | IncomeTaxRelatingToChangeInValueOfForwardElementsOfForwardContractsOfOtherComprehensiveIncome | X duration, debit | Income tax relating to change in value of forward elements of forward contracts included in other comprehensive income | The amount of income tax relating to amounts recognised in other comprehensive income in relation to change in value of forward elements of forward contracts. [Refer: Reserve of change in value of forward elements of forward contracts; Other comprehensive income] | disclosure: IAS 1 90, disclosure: IAS 12 81 ab |
| ifrs-full | IncomeTaxRelatingToChangeInValueOfTimeValueOfOptionsOfOtherComprehensiveIncome | X duration, debit | Income tax relating to change in value of time value of options included in other comprehensive income | The amount of income tax relating to amounts recognised in other comprehensive income in relation to change in value of time value of options. [Refer: Reserve of change in value of time value of options; Other comprehensive income] | disclosure: IAS 1 90, disclosure: IAS 12 81 ab |
| ifrs-full | IncomeTaxRelatingToChangesInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityOfOtherComprehensiveIncome | X duration, debit | Income tax relating to changes in fair value of financial liability attributable to change in credit risk of liability included in other comprehensive income | The amount of income tax relating to amounts recognised in other comprehensive income in relation to changes in the fair value of financial liabilities attributable to a change in the credit risk of those liabilities. [Refer: Credit risk [member]; Other comprehensive income] | disclosure: IAS 1 90, disclosure: IAS 12 81 ab |
| ifrs-full | IncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncome | X duration, debit | Income tax relating to changes in revaluation surplus included in other comprehensive income | The amount of income tax relating to amounts recognised in other comprehensive income in relation to changes in a revaluation surplus. [Refer: Revaluation surplus; Other comprehensive income] | disclosure: IAS 1 90, disclosure: IAS 12 81 ab |
| ifrs-full | IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome | X duration | Income tax relating to components of other comprehensive income | The amount of income tax relating to amounts recognised in other comprehensive income. [Refer: Other comprehensive income] | disclosure: IAS 1 90, disclosure: IAS 12 81 ab |
| ifrs-full | IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstract | | Income tax relating to components of other comprehensive income [abstract] | | |
| ifrs-full | IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss | X duration, debit | Income tax relating to components of other comprehensive income that will be reclassified to profit or loss | The amount of income tax relating to amounts recognised in other comprehensive income that will be reclassified to profit or loss. [Refer: Income tax relating to components of other comprehensive income] | disclosure: IAS 1 91 |
| ifrs-full | IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossAbstract | | Income tax relating to components of other comprehensive income that will be reclassified to profit or loss [abstract] | | |
| ifrs-full | IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss | X duration, debit | Income tax relating to components of other comprehensive income that will not be reclassified to profit or loss | The amount of income tax relating to amounts recognised in other comprehensive income that will not be reclassified to profit or loss. [Refer: Income tax relating to components of other comprehensive income] | disclosure: IAS 1 91 |
| ifrs-full | IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossAbstract | | Income tax relating to components of other comprehensive income that will not be reclassified to profit or loss [abstract] | | |
| ifrs-full | IncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncome | X duration, debit | Income tax relating to exchange differences on translation included in other comprehensive income | The amount of income tax relating to amounts recognised in other comprehensive income in relation to exchange differences on the translation of financial statements of foreign operations. [Refer: Other comprehensive income; Reserve of exchange differences on translation] | disclosure: IAS 1 90, disclosure: IAS 12 81 ab |
| ifrs-full | IncomeTaxRelatingToFinanceIncomeExpensesFromReinsuranceContractsHeldOfOtherComprehensiveIncome | X duration, debit | Income tax relating to finance income (expenses) from reinsurance contracts held included in other comprehensive income | The amount of income tax relating to amounts recognised in other comprehensive income in relation to finance income (expenses) from reinsurance contracts held. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]] | disclosure: IAS 1 90 – Effective 2021-01-01, disclosure: IAS 12 81 ab – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01, disclosure: IFRS 17 82 – Effective 2021-01-01 |
| ifrs-full | IncomeTaxRelatingToFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome | X duration, debit | Income tax relating to financial assets measured at fair value through other comprehensive income included in other comprehensive income | The amount of income tax relating to amounts recognised in other comprehensive income in relation to financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income] | disclosure: IAS 1 90, disclosure: IAS 12 81 ab |
| ifrs-full | IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome | X duration, debit | Income tax relating to hedges of investments in equity instruments included in other comprehensive income | The amount of income tax relating to amounts recognised in other comprehensive income in relation to hedges of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income; Reserve of gains and losses on hedging instruments that hedge investments in equity instruments] | disclosure: IAS 1 90, disclosure: IAS 12 81 ab |
| ifrs-full | IncomeTaxRelatingToHedgesOfNetInvestmentsInForeignOperationsOfOtherComprehensiveIncome | X duration, debit | Income tax relating to hedges of net investments in foreign operations included in other comprehensive income | The amount of income tax relating to amounts recognised in other comprehensive income in relation to hedges of net investments in foreign operations. [Refer: Other comprehensive income] | disclosure: IAS 1 90, disclosure: IAS 12 81 ab |
| ifrs-full | IncomeTaxRelatingToInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss | X duration, debit | Income tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive income that will be reclassified to profit or loss | The amount of income tax relating to amounts recognised in other comprehensive income in relation to insurance finance income (expenses) from insurance contracts issued that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]] | disclosure: IAS 1 90 – Effective 2021-01-01, disclosure: IAS 12 81 ab – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01 |
| ifrs-full | IncomeTaxRelatingToInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss | X duration, debit | Income tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive income that will not be reclassified to profit or loss | The amount of income tax relating to amounts recognised in other comprehensive income in relation to insurance finance income (expenses) from insurance contracts issued that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]] | disclosure: IAS 1 90 – Effective 2021-01-01, disclosure: IAS 12 81 ab – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01 |
| ifrs-full | IncomeTaxRelatingToInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome | X duration, debit | Income tax relating to investments in equity instruments included in other comprehensive income | The amount of income tax relating to amounts recognised in other comprehensive income in relation to investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income; Reserve of gains and losses from investments in equity instruments] | disclosure: IAS 1 90, disclosure: IAS 12 81 ab |
| ifrs-full | IncomeTaxRelatingToNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss | X duration, debit | Income tax relating to net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss | The amount of income tax relating to amounts recognised in other comprehensive income in relation to the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income] | disclosure: IFRS 14 22 b |
| ifrs-full | IncomeTaxRelatingToNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLoss | X duration, debit | Income tax relating to net movement in regulatory deferral account balances related to items that will not be reclassified to profit or loss | The amount of income tax relating to amounts recognised in other comprehensive income in relation to the net movement in regulatory deferral account balances that is related to items that will not be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income] | disclosure: IFRS 14 22 a |
| ifrs-full | IncomeTaxRelatingToOtherIndividuallyImmaterialComponentsOfOtherComprehensiveIncome | X duration, debit | Income tax relating to other individually immaterial components of other comprehensive income | The amount of income tax relating to other individually immaterial components of other comprehensive income. [Refer: Other comprehensive income] | common practice: IAS 1 85 |
| ifrs-full | IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome | X duration, debit | Income tax relating to remeasurements of defined benefit plans included in other comprehensive income | The amount of income tax relating to amounts recognised in other comprehensive income in relation to remeasurements of defined benefit plans. [Refer: Other comprehensive income; Reserve of remeasurements of defined benefit plans; Defined benefit plans [member]] | disclosure: IAS 1 90, disclosure: IAS 12 81 ab |
| ifrs-full | IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod | X duration, debit | Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method | The amount of income tax relating to an entity’s share of other comprehensive income of associates and joint ventures accounted for using the equity method. [Refer: Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax] | disclosure: IAS 1 90 |
| ifrs-full | IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodAbstract | | Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method [abstract] | | |
| ifrs-full | IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLoss | X duration, debit | Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss | The amount of income tax relating to an entity’s share of other comprehensive income of associates and joint ventures accounted for using the equity method that will be reclassified to profit or loss. [Refer: Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax] | disclosure: IAS 1 91 |
| ifrs-full | IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLoss | X duration, debit | Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss | The amount of income tax relating to an entity’s share of other comprehensive income of associates and joint ventures accounted for using the equity method that will not be reclassified to profit or loss. [Refer: Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax] | disclosure: IAS 1 91 |
| ifrs-full | IncreaseDecreaseDueToApplicationOfIFRS15Member | member | Increase (decrease) due to application of IFRS 15 [member] | This member stands for the financial effect of application of IFRS 15. | disclosure: IFRS 15 C8 a |
| ifrs-full | IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember | member | Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member] | This member stands for the financial effect of changes in accounting policy and corrections of prior period errors. | disclosure: IAS 1 106 b, disclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i, disclosure: IAS 8 49 b i |
| ifrs-full | IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByIFRSsMember | member | Increase (decrease) due to changes in accounting policy required by IFRSs [member] | This member stands for the financial effect of changes in accounting policy required by IFRSs. [Refer: IFRSs [member]] | disclosure: IAS 8 28 f i, disclosure: IAS 8 28 g |
| ifrs-full | IncreaseDecreaseDueToDepartureFromRequirementOfIFRSMember | member | Increase (decrease) due to departure from requirement of IFRS [member] | This member stands for the financial effect of a departure from a requirement in an IFRS. [Refer: IFRSs [member]] | disclosure: IAS 1 20 d |
| ifrs-full | IncreaseDecreaseDueToVoluntaryChangesInAccountingPolicyMember | member | Increase (decrease) due to voluntary changes in accounting policy [member] | This member stands for the financial effect of voluntary changes in accounting policy. | disclosure: IAS 8 29 c i, disclosure: IAS 8 29 d |
| ifrs-full | IncreaseDecreaseInAccountingEstimate | X duration | Increase (decrease) in accounting estimate | The increase (decrease) in an accounting estimate that has an effect in the current period or is expected to have an effect in future periods. | disclosure: IAS 8 39 |
| ifrs-full | IncreaseDecreaseInAccumulatedDeferredTaxRecognisedInOtherComprehensiveIncomeDueToChangeInTaxRate | X duration, debit | Increase (decrease) in accumulated deferred tax recognised in other comprehensive income due to change in tax rate | The increase (decrease) in accumulated deferred tax recognised in other comprehensive income due to change in the tax rate. [Refer: Other comprehensive income] | common practice: IAS 1 85 |
| ifrs-full | IncreaseDecreaseInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised | X duration | Increase (decrease) in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss | The increase (decrease) in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss] | example: IFRS 7 28 b |
| ifrs-full | IncreaseDecreaseInAllowanceAccountForCreditLossesOfFinancialAssets | X duration, credit | Increase (decrease) in allowance account for credit losses of financial assets | The increase (decrease) in the allowance account used to record the impairment of financial assets due to credit losses. [Refer: Financial assets; Allowance account for credit losses of financial assets] | disclosure: IFRS 7 16 – Expiry date 2021-01-01 |
| ifrs-full | IncreaseDecreaseInCashAndCashEquivalents | X duration, debit | Increase (decrease) in cash and cash equivalents | The increase (decrease) in cash and cash equivalents. [Refer: Cash and cash equivalents] | disclosure: IAS 7 45 |
| ifrs-full | IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges | X duration, debit | Increase (decrease) in cash and cash equivalents before effect of exchange rate changes | The increase (decrease) in cash and cash equivalents before the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents] | disclosure: IAS 7 45 |
| ifrs-full | IncreaseDecreaseInCashAndCashEquivalentsDiscontinuedOperations | X duration, debit | Increase (decrease) in cash and cash equivalents, discontinued operations | The increase (decrease) in cash and cash equivalents from discontinued operations. [Refer: Cash and cash equivalents; Discontinued operations [member]] | common practice: IFRS 5 33 c |
| ifrs-full | IncreaseDecreaseInContingentConsiderationAssetLiability | X duration, debit | Increase (decrease) in contingent consideration asset (liability) | The increase (decrease) in a contingent consideration asset (liability) relating to a business combination. | disclosure: IFRS 3 B67 b i |
| ifrs-full | IncreaseDecreaseInContingentLiabilitiesRecognisedInBusinessCombination | X duration, credit | Increase (decrease) in contingent liabilities recognised in business combination | The increase (decrease) in contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]; Contingent liabilities [member]] | disclosure: IFRS 3 B67 c |
| ifrs-full | IncreaseDecreaseInCreditDerivativeFairValue | X duration, debit | Increase (decrease) in credit derivative, fair value | The increase (decrease) in the fair value of a credit derivative. [Refer: Credit derivative, fair value] | disclosure: IFRS 7 24G a |
| ifrs-full | IncreaseDecreaseInCreditDerivativeNominalAmount | X duration | Increase (decrease) in credit derivative, nominal amount | The increase (decrease) in the nominal amount of a credit derivative. [Refer: Credit derivative, nominal amount] | disclosure: IFRS 7 24G a |
| ifrs-full | IncreaseDecreaseInCurrentTaxExpenseIncomeDueToRateRegulation | X duration, debit | Increase (decrease) in current tax expense (income) due to rate regulation | The increase (decrease) in current tax expense (income) due to rate regulation. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator. [Refer: Current tax expense (income)] | disclosure: IFRS 14 34 |
| ifrs-full | IncreaseDecreaseInDeferredAcquisitionCostsArisingFromInsuranceContracts | X duration, debit | Increase (decrease) in deferred acquisition costs arising from insurance contracts | The increase (decrease) in deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts] | example: IFRS 4 IG39 – Expiry date 2021-01-01, example: IFRS 4 37 e – Expiry date 2021-01-01 |
| ifrs-full | IncreaseDecreaseInDeferredTaxExpenseIncomeDueToRateRegulation | X duration, debit | Increase (decrease) in deferred tax expense (income) due to rate regulation | The increase (decrease) in deferred tax expense (income) due to rate regulation. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator. [Refer: Deferred tax expense (income)] | disclosure: IFRS 14 34 |
| ifrs-full | IncreaseDecreaseInDeferredTaxLiabilityAsset | X duration, credit | Increase (decrease) in deferred tax liability (asset) | The increase (decrease) in a deferred tax liability (asset). [Refer: Deferred tax liability (asset)] | common practice: IAS 12 81 |
| ifrs-full | IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleDecreaseInActuarialAssumption | X instant, credit | Increase (decrease) in defined benefit obligation due to reasonably possible decrease in actuarial assumption | The increase (decrease) in a defined benefit obligation that would have been caused by a decrease in a significant actuarial assumption that was reasonably possible at the end of the reporting period. [Refer: Actuarial assumptions [member]] | disclosure: IAS 19 145 a |
| ifrs-full | IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleIncreaseInActuarialAssumption | X instant, credit | Increase (decrease) in defined benefit obligation due to reasonably possible increase in actuarial assumption | The increase (decrease) in a defined benefit obligation that would have been caused by an increase in a significant actuarial assumption that was reasonably possible at the end of the reporting period. [Refer: Actuarial assumptions [member]] | disclosure: IAS 19 145 a |
| ifrs-full | IncreaseDecreaseInDividendsPayableThroughChangeInFairValueOfNoncashAssetsHeldForDistributionToOwners | X duration, credit | Increase (decrease) in dividends payable through change in fair value of non-cash assets held for distribution to owners | The increase (decrease) in dividends payable through a change in the fair value of non-cash assets held for distribution to owners. | disclosure: IFRIC 17 16 b |
| ifrs-full | IncreaseDecreaseInEquityDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17 | X instant, credit | Increase (decrease) in equity due to reasonably possible decrease in risk exposure that arises from contracts within scope of IFRS 17 | The increase (decrease) in equity that would have been caused by a reasonably possible decrease in the risk exposure that arises from contracts within the scope of IFRS 17. | disclosure: IFRS 17 128 a i – Effective 2021-01-01, disclosure: IFRS 17 128 a ii – Effective 2021-01-01 |
| ifrs-full | IncreaseDecreaseInEquityDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld | X instant, credit | Increase (decrease) in equity due to reasonably possible decrease in risk exposure that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held | The increase (decrease) in equity, before mitigation by reinsurance contracts held, that would have been caused by a reasonably possible decrease in the risk exposure that arises from contracts within the scope of IFRS 17. | disclosure: IFRS 17 128 a i – Effective 2021-01-01 |
| ifrs-full | IncreaseDecreaseInEquityDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17 | X instant, credit | Increase (decrease) in equity due to reasonably possible increase in risk exposure that arises from contracts within scope of IFRS 17 | The increase (decrease) in equity that would have been caused by a reasonably possible increase in the risk exposure that arises from contracts within the scope of IFRS 17. | disclosure: IFRS 17 128 a i – Effective 2021-01-01, disclosure: IFRS 17 128 a ii – Effective 2021-01-01 |
| ifrs-full | IncreaseDecreaseInEquityDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld | X instant, credit | Increase (decrease) in equity due to reasonably possible increase in risk exposure that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held | The increase (decrease) in equity, before mitigation by reinsurance contracts held, that would have been caused by a reasonably possible increase in the risk exposure that arises from contracts within the scope of IFRS 17. | disclosure: IFRS 17 128 a i – Effective 2021-01-01 |
| ifrs-full | IncreaseDecreaseInExistingLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination | X duration, credit | Increase in existing liabilities, contingent liabilities recognised in business combination | The increase in existing contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]] | disclosure: IFRS 3 B67 c |
| ifrs-full | IncreaseDecreaseInExistingProvisionsOtherProvisions | X duration, credit | Increase in existing provisions, other provisions | The increase in existing other provisions. [Refer: Other provisions] | disclosure: IAS 37 84 b |
| ifrs-full | IncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts | X duration, credit | Increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts | The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts] | disclosure: IFRS 7 35H, disclosure: IFRS 7 35I |
| ifrs-full | IncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsAbstract | | Increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts [abstract] | | |
| ifrs-full | IncreaseDecreaseInFairValueMeasurementAssets | X duration, debit | Increase (decrease) in fair value measurement, assets | The increase (decrease) in the fair value measurement of assets. [Refer: At fair value [member]] | disclosure: IFRS 13 93 e |
| ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputAssets | X duration, debit | Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, assets | The amount of increase (decrease) in the fair value measurement of assets due to a reasonably possible decrease in an unobservable input. | disclosure: IFRS 13 93 h ii |
| ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputEntitysOwnEquityInstruments | X duration, credit | Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, entity’s own equity instruments | The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments due to a reasonably possible decrease in an unobservable input. | disclosure: IFRS 13 93 h ii |
| ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputLiabilities | X duration, credit | Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, liabilities | The amount of increase (decrease) in the fair value measurement of liabilities due to a reasonably possible decrease in an unobservable input. | disclosure: IFRS 13 93 h ii |
| ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxAssets | X duration | Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, assets | The amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)] | common practice: IFRS 13 93 h ii |
| ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments | X duration | Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, entity’s own equity instruments | The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)] | common practice: IFRS 13 93 h ii |
| ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities | X duration | Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, liabilities | The amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)] | common practice: IFRS 13 93 h ii |
| ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxAssets | X duration | Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, assets | The amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)] | common practice: IFRS 13 93 h ii |
| ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments | X duration | Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, entity’s own equity instruments | The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)] | common practice: IFRS 13 93 h ii |
| ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities | X duration | Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, liabilities | The amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)] | common practice: IFRS 13 93 h ii |
| ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxAssets | X duration | Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, assets | The amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)] | common practice: IFRS 13 93 h ii |
| ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments | X duration | Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, entity’s own equity instruments | The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)] | common practice: IFRS 13 93 h ii |
| ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxLiabilities | X duration | Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, liabilities | The amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)] | common practice: IFRS 13 93 h ii |
| ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxAssets | X duration | Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, assets | The amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)] | common practice: IFRS 13 93 h ii |
| ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments | X duration | Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, entity’s own equity instruments | The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)] | common practice: IFRS 13 93 h ii |
| ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxLiabilities | X duration | Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, liabilities | The amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)] | common practice: IFRS 13 93 h ii |
| ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputAssets | X duration, debit | Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, assets | The amount of increase (decrease) in the fair value measurement of assets due to a reasonably possible increase in an unobservable input. | disclosure: IFRS 13 93 h ii |
| ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputEntitysOwnEquityInstruments | X duration, credit | Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, entity’s own equity instruments | The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments due to a reasonably possible increase in an unobservable input. | disclosure: IFRS 13 93 h ii |
| ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputLiabilities | X duration, credit | Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, liabilities | The amount of increase (decrease) in the fair value measurement of liabilities due to a reasonably possible increase in an unobservable input. | disclosure: IFRS 13 93 h ii |
| ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxAssets | X duration | Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, assets | The amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)] | common practice: IFRS 13 93 h ii |
| ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments | X duration | Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, entity’s own equity instruments | The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)] | common practice: IFRS 13 93 h ii |
| ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities | X duration | Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, liabilities | The amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)] | common practice: IFRS 13 93 h ii |
| ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxAssets | X duration | Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, assets | The amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)] | common practice: IFRS 13 93 h ii |
| ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments | X duration | Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, entity’s own equity instruments | The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)] | common practice: IFRS 13 93 h ii |
| ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities | X duration | Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, liabilities | The amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)] | common practice: IFRS 13 93 h ii |
| ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxAssets | X duration | Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, assets | The amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)] | common practice: IFRS 13 93 h ii |
| ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments | X duration | Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, entity’s own equity instruments | The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)] | common practice: IFRS 13 93 h ii |
| ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxLiabilities | X duration | Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, liabilities | The amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)] | common practice: IFRS 13 93 h ii |
| ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxAssets | X duration | Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, before tax, assets | The amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)] | common practice: IFRS 13 93 h ii |
| ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments | X duration | Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, before tax, entity’s own equity instruments | The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)] | common practice: IFRS 13 93 h ii |
| ifrs-full | IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxLiabilities | X duration | Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, before tax, liabilities | The amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)] | common practice: IFRS 13 93 h ii |
| ifrs-full | IncreaseDecreaseInFairValueMeasurementEntitysOwnEquityInstruments | X duration, credit | Increase (decrease) in fair value measurement, entity’s own equity instruments | The increase (decrease) in the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]; Entity’s own equity instruments [member]] | disclosure: IFRS 13 93 e |
| ifrs-full | IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichInputsAreChangedIndividuallyAssetsAbstract | | Increase (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, assets [abstract] | | |
| ifrs-full | IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichInputsAreChangedIndividuallyEntitysOwnEquityInstrumentsAbstract | | Increase (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, entity’s own equity instruments [abstract] | | |
| ifrs-full | IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichInputsAreChangedIndividuallyLiabilitiesAbstract | | Increase (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, liabilities [abstract] | | |
| ifrs-full | IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyAssetsAbstract | | Increase (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, assets [abstract] | | |
| ifrs-full | IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyEntitysOwnEquityInstrumentsAbstract | | Increase (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, entity’s own equity instruments [abstract] | | |
| ifrs-full | IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyLiabilitiesAbstract | | Increase (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, liabilities [abstract] | | |
| ifrs-full | IncreaseDecreaseInFairValueMeasurementLiabilities | X duration, credit | Increase (decrease) in fair value measurement, liabilities | The increase (decrease) in the fair value measurement of liabilities. [Refer: At fair value [member]] | disclosure: IFRS 13 93 e |
| ifrs-full | IncreaseDecreaseInFairValueOfFinancialAssetsDescribedInParagraph39EaOfIFRS4 | X duration, debit | Increase (decrease) in fair value of financial assets described in paragraph 39E(a) of IFRS 4 | The increase (decrease) in the fair value of financial assets described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value] | disclosure: IFRS 4 39E a – Expiry date 2021-01-01 |
| ifrs-full | IncreaseDecreaseInFairValueOfFinancialAssetsOtherThanThoseSpecifiedInParagraph39EaOfIFRS4 | X duration, debit | Increase (decrease) in fair value of financial assets other than those specified in paragraph 39E(a) of IFRS 4 | The increase (decrease) in the fair value of financial assets other than those described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value] | disclosure: IFRS 4 39E b – Expiry date 2021-01-01 |
| ifrs-full | IncreaseDecreaseInFinancialAssets | X duration, debit | Increase (decrease) in financial assets | The increase (decrease) in financial assets. [Refer: Financial assets] | disclosure: IFRS 7 35H, disclosure: IFRS 7 35I |
| ifrs-full | IncreaseDecreaseInFinancialAssetsAbstract | | Increase (decrease) in financial assets [abstract] | | |
| ifrs-full | IncreaseDecreaseInFinancialAssetsArisingFromChangeInMeasurementAttributeFirstApplicationOfIFRS9 | X instant, debit | Increase (decrease) in financial assets arising from change in measurement attribute, initial application of IFRS 9 | The increase (decrease) in financial assets arising from a change in measurement attribute on the entity’s transition to IFRS 9. [Refer: Financial assets] | disclosure: IFRS 7 42L b |
| ifrs-full | IncreaseDecreaseInFinancialAssetsOnBasisOfMeasurementCategoryFirstApplicationOfIFRS9 | X instant, debit | Increase (decrease) in financial assets on basis of measurement category, initial application of IFRS 9 | The increase (decrease) in financial assets on the basis of their measurement categories in accordance with IAS 39 (ie not resulting from a change in the measurement attribute on transition to IFRS 9). [Refer: Financial assets] | disclosure: IFRS 7 42L a |
| ifrs-full | IncreaseDecreaseInFinancialLiabilitiesArisingFromChangeInMeasurementAttributeFirstApplicationOfIFRS9 | X instant, credit | Increase (decrease) in financial liabilities arising from change in measurement attribute, initial application of IFRS 9 | The increase (decrease) in financial liabilities arising from a change in the measurement attribute on the entity’s transition to IFRS 9. [Refer: Financial liabilities] | disclosure: IFRS 7 42L b |
| ifrs-full | IncreaseDecreaseInFinancialLiabilitiesOnBasisOfMeasurementCategoryFirstApplicationOfIFRS9 | X instant, credit | Increase (decrease) in financial liabilities on basis of measurement category, initial application of IFRS 9 | The increase (decrease) in financial liabilities on the basis of their measurement categories in accordance with IAS 39 (ie not resulting from a change in the measurement attribute on transition to IFRS 9). [Refer: Financial liabilities] | disclosure: IFRS 7 42L a |
| ifrs-full | IncreaseDecreaseInInsuranceContractsLiabilityAsset | X duration, credit | Increase (decrease) in insurance contracts liability (asset) | The increase (decrease) in insurance contracts liability (asset). [Refer: Insurance contracts liability (asset)] | common practice: IFRS 17 99 – Effective 2021-01-01 |
| ifrs-full | IncreaseDecreaseInInsuranceLiabilitiesNetOfReinsurance | X duration, debit | Increase (decrease) in insurance liabilities, net of reinsurance | The increase (decrease) in insurance liabilities, net of reinsurance. | common practice: IAS 1 85 |
| ifrs-full | IncreaseDecreaseInIntangibleAssetsAndGoodwill | X duration, debit | Increase (decrease) in intangible assets and goodwill | The increase (decrease) in intangible assets and goodwill. [Refer: Intangible assets and goodwill] | common practice: IAS 38 118 e |
| ifrs-full | IncreaseDecreaseInLiabilitiesArisingFromFinancingActivities | X duration, credit | Increase (decrease) in liabilities arising from financing activities | The increase (decrease) in liabilities arising from financing activities. [Refer: Liabilities arising from financing activities] | disclosure: IAS 7 44B |
| ifrs-full | IncreaseDecreaseInLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued | X duration, credit | Increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued | The increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued. [Refer: Liabilities under insurance contracts and reinsurance contracts issued] | example: IFRS 4 IG37 – Expiry date 2021-01-01, example: IFRS 4 37 e – Expiry date 2021-01-01 |
| ifrs-full | IncreaseDecreaseInNetAssetsAvailableForBenefits | X duration, credit | Increase (decrease) in net assets available for benefits | The increase (decrease) in net assets available for benefits. Net assets available for benefits are assets of a retirement benefit plan less liabilities other than the actuarial present value of promised retirement benefits. | disclosure: IAS 26 35 b |
| ifrs-full | IncreaseDecreaseInNetDefinedBenefitLiabilityAsset | X duration, credit | Increase (decrease) in net defined benefit liability (asset) | The increase (decrease) in the net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)] | disclosure: IAS 19 141 |
| ifrs-full | IncreaseDecreaseInNetInvestmentInFinanceLease | X duration, debit | Increase (decrease) in net investment in finance lease | The increase (decrease) in the net investment in finance lease. [Refer: Net investment in finance lease] | disclosure: IFRS 16 93 |
| ifrs-full | IncreaseDecreaseInNumberOfOrdinarySharesIssued | shares | Increase (decrease) in number of ordinary shares issued | The increase (decrease) in the number of ordinary shares issued. [Refer: Ordinary shares [member]] | common practice: IAS 1 112 c |
| ifrs-full | IncreaseDecreaseInNumberOfSharesOutstanding | shares | Increase (decrease) in number of shares outstanding | The increase (decrease) in the number of shares outstanding. [Refer: Number of shares outstanding] | disclosure: IAS 1 79 a iv |
| ifrs-full | IncreaseDecreaseInProfitLossDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17 | X duration, credit | Increase (decrease) in profit (loss) due to reasonably possible decrease in risk exposure that arises from contracts within scope of IFRS 17 | The increase (decrease) in profit (loss) that would have been caused by a reasonably possible decrease in the risk exposure that arises from contracts within the scope of IFRS 17. | disclosure: IFRS 17 128 a i – Effective 2021-01-01, disclosure: IFRS 17 128 a ii – Effective 2021-01-01 |
| ifrs-full | IncreaseDecreaseInProfitLossDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld | X duration, credit | Increase (decrease) in profit (loss) due to reasonably possible decrease in risk exposure that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held | The increase (decrease) in profit (loss), before mitigation by reinsurance contracts held, that would have been caused by a reasonably possible decrease in the risk exposure that arises from contracts within the scope of IFRS 17. | disclosure: IFRS 17 128 a i – Effective 2021-01-01 |
| ifrs-full | IncreaseDecreaseInProfitLossDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17 | X duration, credit | Increase (decrease) in profit (loss) due to reasonably possible increase in risk exposure that arises from contracts within scope of IFRS 17 | The increase (decrease) in profit (loss) that would have been caused by a reasonably possible increase in the risk exposure that arises from contracts within the scope of IFRS 17. | disclosure: IFRS 17 128 a i – Effective 2021-01-01, disclosure: IFRS 17 128 a ii – Effective 2021-01-01 |
| ifrs-full | IncreaseDecreaseInProfitLossDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld | X duration, credit | Increase (decrease) in profit (loss) due to reasonably possible increase in risk exposure that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held | The increase (decrease) in profit (loss), before mitigation by reinsurance contracts held, that would have been caused by a reasonably possible increase in the risk exposure that arises from contracts within the scope of IFRS 17. | disclosure: IFRS 17 128 a i – Effective 2021-01-01 |
| ifrs-full | IncreaseDecreaseInProvisionForUnearnedPremium | X duration, debit | Increase (decrease) in provision for unearned premium | The increase (decrease) in the provision for unearned premiums. [Refer: Unearned premiums] | common practice: IAS 1 85 |
| ifrs-full | IncreaseDecreaseInRegulatoryDeferralAccountCreditBalances | X duration, credit | Increase (decrease) in regulatory deferral account credit balances | The increase (decrease) in regulatory deferral account credit balances. [Refer: Regulatory deferral account credit balances] | disclosure: IFRS 14 33 a |
| ifrs-full | IncreaseDecreaseInRegulatoryDeferralAccountDebitBalances | X duration, debit | Increase (decrease) in regulatory deferral account debit balances | The increase (decrease) in regulatory deferral account debit balances. [Refer: Regulatory deferral account debit balances] | disclosure: IFRS 14 33 a |
| ifrs-full | IncreaseDecreaseInReinsuranceAssets | X duration, debit | Increase (decrease) in reinsurance assets | The increase (decrease) in reinsurance assets. [Refer: Reinsurance assets] | example: IFRS 4 IG37 – Expiry date 2021-01-01, example: IFRS 4 37 e – Expiry date 2021-01-01 |
| ifrs-full | IncreaseDecreaseInReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenApplied | X duration, credit | Increase (decrease) in reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied | The increase (decrease) in the reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied. [Refer: Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied] | common practice: IFRS 17 116 – Effective 2021-01-01 |
| ifrs-full | IncreaseDecreaseInWorkingCapital | X duration, credit | Increase (decrease) in working capital | The increase (decrease) in working capital. | common practice: IAS 7 20 |
| ifrs-full | IncreaseDecreaseThroughAcquisitionOfSubsidiary | X duration, credit | Increase (decrease) through acquisition of subsidiary, equity | The increase (decrease) in equity resulting from the acquisition of subsidiaries. [Refer: Subsidiaries [member]] | common practice: IAS 1 106 d |
| ifrs-full | IncreaseDecreaseThroughAdditionalItemsNecessaryToUnderstandChangeInsuranceContractsLiabilityAsset | X duration, credit | Increase (decrease) through additional items necessary to understand change, insurance contracts liability (asset) | The increase (decrease) in insurance contracts liability (asset) resulting from additional items that may be necessary to understand the change in the net carrying amount of the insurance contracts. [Refer: Insurance contracts liability (asset)] | disclosure: IFRS 17 105 d – Effective 2021-01-01 |
| ifrs-full | IncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeAllowanceAccountForCreditLossesOfFinancialAssets | X duration, credit | Increase (decrease) through adjustments arising from passage of time, allowance account for credit losses of financial assets | The increase (decrease) in the allowance account for credit losses of financial assets resulting from adjustments arising from the passage of time. [Refer: Allowance account for credit losses of financial assets] | common practice: IFRS 7 16 – Expiry date 2021-01-01 |
| ifrs-full | IncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued | X duration, credit | Increase (decrease) through adjustments arising from passage of time, liabilities under insurance contracts and reinsurance contracts issued | The increase (decrease) in liabilities under issued insurance contracts and reinsurance contracts resulting from adjustments arising from the passage of time. [Refer: Liabilities under insurance contracts and reinsurance contracts issued] | common practice: IFRS 4 37 e – Expiry date 2021-01-01 |
| ifrs-full | IncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeReinsuranceAssets | X duration, debit | Increase (decrease) through adjustments arising from passage of time, reinsurance assets | The increase (decrease) in reinsurance assets resulting from adjustments arising from the passage of time. [Refer: Reinsurance assets] | common practice: IFRS 4 37 e – Expiry date 2021-01-01 |
| ifrs-full | IncreaseDecreaseThroughAmortisationOfInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset | X duration, credit | Increase (decrease) through amortisation of insurance acquisition cash flows, insurance contracts liability (asset) | The increase (decrease) in insurance contracts liability (asset) resulting from amortisation of insurance acquisition cash flows. [Refer: Insurance contracts liability (asset); Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)] | disclosure: IFRS 17 103 b ii – Effective 2021-01-01 |
| ifrs-full | IncreaseDecreaseThroughAmountsRecognisedInProfitOrLossAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised | X duration | Increase (decrease) through amounts recognised in profit or loss, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss | The increase (decrease) in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss resulting from amounts recognised in profit or loss. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Financial instruments, class [member]] | example: IFRS 7 IG14, example: IFRS 7 28 b |
| ifrs-full | IncreaseDecreaseThroughAppropriationOfRetainedEarnings | X duration, credit | Increase (decrease) through appropriation of retained earnings, equity | The increase (decrease) in equity resulting from the appropriation of retained earnings. [Refer: Retained earnings] | common practice: IAS 1 106 d |
| ifrs-full | IncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountCreditBalances | X duration, credit | Increase (decrease) through balances recognised in current period in statement of financial position, regulatory deferral account credit balances | The increase (decrease) in regulatory deferral account credit balances resulting from balances recognised in the current period in the statement of financial position. [Refer: Regulatory deferral account credit balances] | example: IFRS 14 33 a i |
| ifrs-full | IncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountDebitBalances | X duration, debit | Increase (decrease) through balances recognised in current period in statement of financial position, regulatory deferral account debit balances | The increase (decrease) in regulatory deferral account debit balances resulting from balances recognised in the current period in the statement of financial position. [Refer: Regulatory deferral account debit balances] | example: IFRS 14 33 a i |
| ifrs-full | IncreaseDecreaseThroughBusinessCombinationsAndDisposalsNetDefinedBenefitLiabilityAsset | X duration, credit | Increase (decrease) through business combinations and disposals, net defined benefit liability (asset) | The increase (decrease) in the net defined benefit liability (asset) resulting from business combinations and disposals. [Refer: Business combinations [member]; Net defined benefit liability (asset)] | disclosure: IAS 19 141 h |
| ifrs-full | IncreaseDecreaseThroughBusinessCombinationsAndDisposalsReimbursementRights | X duration, debit | Increase (decrease) through business combinations and disposals, reimbursement rights | The increase (decrease) in reimbursement rights resulting from the effects of business combinations and disposals. [Refer: Business combinations [member]; Reimbursement rights, at fair value] | disclosure: IAS 19 141 h |
| ifrs-full | IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset | X duration, credit | Increase (decrease) through business combinations, deferred tax liability (asset) | The increase (decrease) in deferred tax liability (asset) resulting from business combinations. [Refer: Deferred tax liability (asset)] | common practice: IAS 12 81 |
| ifrs-full | IncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAsset | X duration, credit | Increase (decrease) through cash flows, insurance contracts liability (asset) | The increase (decrease) in insurance contracts liability (asset) resulting from cash flows. [Refer: Insurance contracts liability (asset)] | disclosure: IFRS 17 105 a – Effective 2021-01-01 |
| ifrs-full | IncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAssetAbstract | | Increase (decrease) through cash flows, insurance contracts liability (asset) [abstract] | | |
| ifrs-full | IncreaseDecreaseThroughChangeInDiscountRateContingentLiabilitiesRecognisedInBusinessCombination | X duration, credit | Increase (decrease) through change in discount rate, contingent liabilities recognised in business combination | The increase (decrease) in contingent liabilities recognised in a business combination due to changes in the discount rate. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]] | disclosure: IFRS 3 B67 c |
| ifrs-full | IncreaseDecreaseThroughChangeInDiscountRateOtherProvisions | X duration, credit | Increase (decrease) through change in discount rate, other provisions | The increase (decrease) in other provisions resulting from a change in discount rate. [Refer: Other provisions] | disclosure: IAS 37 84 e |
| ifrs-full | IncreaseDecreaseThroughChangeInEquityOfSubsidiaries | X duration, credit | Increase (decrease) through change in equity of subsidiaries, equity | The increase (decrease) in the entity’s equity resulting from the change in the equity of subsidiaries. [Refer: Subsidiaries [member]] | common practice: IAS 1 106 d |
| ifrs-full | IncreaseDecreaseThroughChangeInRiskAdjustmentForNonfinancialRiskThatDoesNotRelateToFutureOrPastServiceInsuranceContractsLiabilityAsset | X duration, credit | Increase (decrease) through change in risk adjustment for non-financial risk that does not relate to future or past service, insurance contracts liability (asset) | The increase (decrease) in insurance contracts liability (asset) resulting from the change in the risk adjustment for non-financial risk that does not relate to future service or past service. [Refer: Insurance contracts liability (asset); Risk adjustment for non-financial risk [member]] | disclosure: IFRS 17 104 b ii – Effective 2021-01-01 |
| ifrs-full | IncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountCreditBalances | X duration, credit | Increase (decrease) through changes in discount rates, regulatory deferral account credit balances | The increase (decrease) in regulatory deferral account credit balances resulting from changes in discount rates. [Refer: Regulatory deferral account credit balances] | example: IFRS 14 33 a iii |
| ifrs-full | IncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountDebitBalances | X duration, debit | Increase (decrease) through changes in discount rates, regulatory deferral account debit balances | The increase (decrease) in regulatory deferral account debit balances resulting from changes in discount rates. [Refer: Regulatory deferral account debit balances] | example: IFRS 14 33 a iii |
| ifrs-full | IncreaseDecreaseThroughChangesInEstimatesThatAdjustContractualServiceMarginInsuranceContractsLiabilityAsset | X duration, credit | Increase (decrease) through changes in estimates that adjust contractual service margin, insurance contracts liability (asset) | The increase (decrease) in insurance contracts liability (asset) resulting from changes in estimates that adjust the contractual service margin. [Refer: Insurance contracts liability (asset); Contractual service margin [member]] | disclosure: IFRS 17 104 a i – Effective 2021-01-01 |
| ifrs-full | IncreaseDecreaseThroughChangesInEstimatesThatDoNotAdjustContractualServiceMarginInsuranceContractsLiabilityAsset | X duration, credit | Increase (decrease) through changes in estimates that do not adjust contractual service margin, insurance contracts liability (asset) | The increase (decrease) in insurance contracts liability (asset) resulting from changes in estimates that do not adjust the contractual service margin. [Refer: Insurance contracts liability (asset); Contractual service margin [member]] | disclosure: IFRS 17 104 a ii – Effective 2021-01-01 |
| ifrs-full | IncreaseDecreaseThroughChangesInFairValuesLiabilitiesArisingFromFinancingActivities | X duration, credit | Increase (decrease) through changes in fair values, liabilities arising from financing activities | The increase (decrease) in liabilities arising from financing activities resulting from changes in fair values. [Refer: Liabilities arising from financing activities] | disclosure: IAS 7 44B d |
| ifrs-full | IncreaseDecreaseThroughChangesInForeignExchangeRatesNetDefinedBenefitLiabilityAsset | X duration, credit | Increase (decrease) through changes in foreign exchange rates, net defined benefit liability (asset) | The increase (decrease) in the net defined benefit liability (asset) resulting from changes in foreign exchange rates. [Refer: Net defined benefit liability (asset)] | disclosure: IAS 19 141 e |
| ifrs-full | IncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountCreditBalances | X duration, credit | Increase (decrease) through changes in foreign exchange rates, regulatory deferral account credit balances | The increase (decrease) in regulatory deferral account credit balances resulting from changes in foreign exchange rates. [Refer: Regulatory deferral account credit balances] | example: IFRS 14 33 a iii |
| ifrs-full | IncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountDebitBalances | X duration, debit | Increase (decrease) through changes in foreign exchange rates, regulatory deferral account debit balances | The increase (decrease) in regulatory deferral account debit balances resulting from changes in foreign exchange rates. [Refer: Regulatory deferral account debit balances] | example: IFRS 14 33 a iii |
| ifrs-full | IncreaseDecreaseThroughChangesInModelsOrRiskParametersExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts | X duration, credit | Increase (decrease) through changes in models or risk parameters, exposure to credit risk on loan commitments and financial guarantee contracts | The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from changes in models or risk parameters. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts] | example: IFRS 7 IG20B, example: IFRS 7 35H |
| ifrs-full | IncreaseDecreaseThroughChangesInModelsOrRiskParametersFinancialAssets | X duration, debit | Increase (decrease) through changes in models or risk parameters, financial assets | The increase (decrease) in financial assets resulting from changes in models or risk parameters. [Refer: Financial assets] | example: IFRS 7 IG20B, example: IFRS 7 35H |
| ifrs-full | IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl | X duration, credit | Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity | The increase (decrease) in equity through changes in ownership interests in subsidiaries that do not result in loss of control. [Refer: Subsidiaries [member]] | disclosure: IAS 1 106 d iii |
| ifrs-full | IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControlEquityAttributableToOwnersOfParent | X duration, credit | Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity attributable to owners of parent | The increase (decrease) in equity attributable to owners of the parent through changes in ownership interests in subsidiaries that do not result in loss of control. [Refer: Subsidiaries [member]; Equity attributable to owners of parent] | disclosure: IFRS 12 18 |
| ifrs-full | IncreaseDecreaseThroughChangesThatRelateToCurrentServiceInsuranceContractsLiabilityAsset | X duration, credit | Increase (decrease) through changes that relate to current service, insurance contracts liability (asset) | The increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to current service. [Refer: Insurance contracts liability (asset)] | disclosure: IFRS 17 104 b – Effective 2021-01-01 |
| ifrs-full | IncreaseDecreaseThroughChangesThatRelateToCurrentServiceInsuranceContractsLiabilityAssetAbstract | | Increase (decrease) through changes that relate to current service, insurance contracts liability (asset) [abstract] | | |
| ifrs-full | IncreaseDecreaseThroughChangesThatRelateToFutureServiceInsuranceContractsLiabilityAsset | X duration, credit | Increase (decrease) through changes that relate to future service, insurance contracts liability (asset) | The increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to future service. [Refer: Insurance contracts liability (asset)] | disclosure: IFRS 17 103 b iv – Effective 2021-01-01, disclosure: IFRS 17 104 a – Effective 2021-01-01 |
| ifrs-full | IncreaseDecreaseThroughChangesThatRelateToFutureServiceInsuranceContractsLiabilityAssetAbstract | | Increase (decrease) through changes that relate to future service, insurance contracts liability (asset) [abstract] | | |
| ifrs-full | IncreaseDecreaseThroughChangesThatRelateToPastServiceInsuranceContractsLiabilityAsset | X duration, credit | Increase (decrease) through changes that relate to past service, insurance contracts liability (asset) | The increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to past service, ie changes in fulfilment cash flows relating to incurred claims. [Refer: Insurance contracts liability (asset)] | disclosure: IFRS 17 103 b iii – Effective 2021-01-01, disclosure: IFRS 17 104 c – Effective 2021-01-01 |
| ifrs-full | IncreaseDecreaseThroughConversionOfConvertibleInstruments | X duration, credit | Increase (decrease) through conversion of convertible instruments, equity | The increase (decrease) in equity resulting from the conversion of convertible instruments. | common practice: IAS 1 106 d |
| ifrs-full | IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInEstimateOfTransactionPriceContractAssets | X duration, debit | Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract assets | The increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue arising from a change in an estimate of the transaction price. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties (for example, some sales taxes). [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets] | example: IFRS 15 118 b |
| ifrs-full | IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInEstimateOfTransactionPriceContractLiabilities | X duration, credit | Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract liabilities | The increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue arising from a change in an estimate of the transaction price. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties (for example, some sales taxes). [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities] | example: IFRS 15 118 b |
| ifrs-full | IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInMeasureOfProgressContractAssets | X duration, debit | Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract assets | The increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue arising from a change in the measure of progress. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets] | example: IFRS 15 118 b |
| ifrs-full | IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInMeasureOfProgressContractLiabilities | X duration, credit | Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract liabilities | The increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue arising from a change in the measure of progress. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities] | example: IFRS 15 118 b |
| ifrs-full | IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromContractModificationContractAssets | X duration, debit | Increase (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract assets | The increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue arising from a contract modification. A contract modification is a change in the scope or price (or both) of a contract that is approved by the parties to the contract. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets] | example: IFRS 15 118 b |
| ifrs-full | IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromContractModificationContractLiabilities | X duration, credit | Increase (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract liabilities | The increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue arising from a contract modification. A contract modification is a change in the scope or price (or both) of a contract that is approved by the parties to the contract. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities] | example: IFRS 15 118 b |
| ifrs-full | IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueContractAssets | X duration, debit | Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets | The increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue. [Refer: Contract assets; Revenue from contracts with customers] | example: IFRS 15 118 b |
| ifrs-full | IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueContractLiabilities | X duration, credit | Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities | The increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue. [Refer: Contract liabilities; Revenue from contracts with customers] | example: IFRS 15 118 b |
| ifrs-full | IncreaseDecreaseThroughDisposalOfSubsidiary | X duration, credit | Increase (decrease) through disposal of subsidiary, equity | The increase (decrease) in equity resulting from the disposal of subsidiaries. [Refer: Subsidiaries [member]] | common practice: IAS 1 106 d |
| ifrs-full | IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities | X duration, credit | Increase (decrease) through effect of changes in foreign exchange rates, liabilities arising from financing activities | The increase (decrease) in liabilities arising from financing activities resulting from the effect of changes in foreign exchange rates. [Refer: Liabilities arising from financing activities] | disclosure: IAS 7 44B c |
| ifrs-full | IncreaseDecreaseThroughEffectOfChangesInRiskOfNonperformanceByIssuerOfReinsuranceContractsHeldInsuranceContractsLiabilityAsset | X duration, credit | Increase (decrease) through effect of changes in risk of non-performance by issuer of reinsurance contracts held, insurance contracts liability (asset) | The increase (decrease) in insurance contracts liability (asset) resulting from the effect of changes in the risk of non-performance by the issuer of reinsurance contracts held. [Refer: Insurance contracts liability (asset); Reinsurance contracts held [member]] | disclosure: IFRS 17 105 b – Effective 2021-01-01 |
| ifrs-full | IncreaseDecreaseThroughEffectsOfContractsAcquiredInPeriodInsuranceContractsLiabilityAsset | X duration, credit | Increase (decrease) through effects of contracts acquired in period, insurance contracts liability (asset) | The increase (decrease) in insurance contracts liability (asset) resulting from the effects of contracts acquired from other entities in transfers of insurance contracts or business combinations in the period. [Refer: Insurance contracts liability (asset)] | disclosure: IFRS 17 108 a – Effective 2021-01-01 |
| ifrs-full | IncreaseDecreaseThroughEffectsOfContractsInitiallyRecognisedInPeriodInsuranceContractsLiabilityAsset | X duration, credit | Increase (decrease) through effects of contracts initially recognised in period, insurance contracts liability (asset) | The increase (decrease) in insurance contracts liability (asset) resulting from the effects of contracts initially recognised in the period. [Refer: Insurance contracts liability (asset)] | disclosure: IFRS 17 104 a iii – Effective 2021-01-01, disclosure: IFRS 17 107 – Effective 2021-01-01 |
| ifrs-full | IncreaseDecreaseThroughEffectsOfGroupsOfOnerousContractsInitiallyRecognisedInPeriodInsuranceContractsLiabilityAsset | X duration, credit | Increase (decrease) through effects of groups of onerous contracts initially recognised in period, insurance contracts liability (asset) | The increase (decrease) in insurance contracts liability (asset) resulting from the effects of groups of onerous contracts initially recognised in the period. An insurance contract is onerous at the date of initial recognition if the fulfilment cash flows allocated to the contract, any previously recognised acquisition cash flows and any cash flows arising from the contract at the date of initial recognition in total are a net outflow. [Refer: Insurance contracts liability (asset)] | disclosure: IFRS 17 108 b – Effective 2021-01-01 |
| ifrs-full | IncreaseDecreaseThroughExerciseOfOptions | X duration, credit | Increase (decrease) through exercise of options, equity | The increase (decrease) in equity resulting from the exercise of options. | common practice: IAS 1 106 d |
| ifrs-full | IncreaseDecreaseThroughExerciseOfWarrantsEquity | X duration, credit | Increase (decrease) through exercise of warrants, equity | The increase (decrease) in equity resulting from the exercise of warrants. | common practice: IAS 1 106 d |
| ifrs-full | IncreaseDecreaseThroughExperienceAdjustmentsInsuranceContractsLiabilityAsset | X duration, credit | Increase (decrease) through experience adjustments, insurance contracts liability (asset) | The increase (decrease) in insurance contracts liability (asset) resulting from experience adjustments. Experience adjustment is a difference between: (a) for premium receipts (and any related cash flows such as insurance acquisition cash flows and insurance premium taxes) – the estimate at the beginning of the period of the amounts expected in the period and the actual cash flows in the period; or (b) for insurance service expenses (excluding insurance acquisition expenses) – the estimate at the beginning of the period of the amounts expected to be incurred in the period and the actual amounts incurred in the period. [Refer: Insurance contracts liability (asset)] | disclosure: IFRS 17 104 b iii – Effective 2021-01-01 |
| ifrs-full | IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities | X duration, credit | Increase (decrease) through financing cash flows, liabilities arising from financing activities | The increase (decrease) in liabilities arising from financing activities resulting from financing cash flows. [Refer: Cash flows from (used in) financing activities; Liabilities arising from financing activities] | disclosure: IAS 7 44B a |
| ifrs-full | IncreaseDecreaseThroughForeignExchangeAndOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts | X duration, credit | Increase (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contracts | The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from foreign exchange and other movements. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts] | example: IFRS 7 IG20B, example: IFRS 7 35H |
| ifrs-full | IncreaseDecreaseThroughForeignExchangeAndOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsAbstract | | Increase (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contracts [abstract] | | |
| ifrs-full | IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets | X duration, debit | Increase (decrease) through foreign exchange and other movements, financial assets | The increase (decrease) in financial assets resulting from foreign exchange and other movements. [Refer: Financial assets] | example: IFRS 7 IG20B, example: IFRS 7 35H |
| ifrs-full | IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssetsAbstract | | Increase (decrease) through foreign exchange and other movements, financial assets [abstract] | | |
| ifrs-full | IncreaseDecreaseThroughForeignExchangeExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts | X duration, credit | Increase (decrease) through foreign exchange, exposure to credit risk on loan commitments and financial guarantee contracts | The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from foreign exchange. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts] | example: IFRS 7 IG20B, example: IFRS 7 35H |
| ifrs-full | IncreaseDecreaseThroughForeignExchangeFinancialAssets | X duration, debit | Increase (decrease) through foreign exchange, financial assets | The increase (decrease) in financial assets resulting from foreign exchange. [Refer: Financial assets] | example: IFRS 7 IG20B, example: IFRS 7 35H |
| ifrs-full | IncreaseDecreaseThroughGainsLossesInPeriodReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenApplied | X duration, credit | Increase (decrease) through gains (losses) in period, reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied | The increase (decrease) in the reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied resulting from gains (losses) in the period. [Refer: Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied] | example: IFRS 17 116 – Effective 2021-01-01 |
| ifrs-full | IncreaseDecreaseThroughIncurredClaimsAndOtherIncurredInsuranceServiceExpensesInsuranceContractsLiabilityAsset | X duration, credit | Increase (decrease) through incurred claims and other incurred insurance service expenses, insurance contracts liability (asset) | The increase (decrease) in insurance contracts liability (asset) resulting from incurred claims and other incurred insurance service expenses. [Refer: Insurance contracts liability (asset)] | disclosure: IFRS 17 103 b i – Effective 2021-01-01 |
| ifrs-full | IncreaseDecreaseThroughIncurredClaimsPaidAndOtherInsuranceServiceExpensesPaidForInsuranceContractsIssuedExcludingInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset | X duration, credit | Increase (decrease) through incurred claims paid and other insurance service expenses paid for insurance contracts issued excluding insurance acquisition cash flows, insurance contracts liability (asset) | The increase (decrease) in insurance contracts liability (asset) resulting from incurred claims paid and other insurance service expenses paid for insurance contracts issued, excluding insurance acquisition cash flows. [Refer: Insurance contracts liability (asset); Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)] | disclosure: IFRS 17 105 a iii – Effective 2021-01-01 |
| ifrs-full | IncreaseDecreaseThroughIncurredClaimsRecoveredAndOtherInsuranceServiceExpensesRecoveredUnderReinsuranceContractsHeldInsuranceContractsLiabilityAsset | X duration, credit | Increase (decrease) through incurred claims recovered and other insurance service expenses recovered under reinsurance contracts held, insurance contracts liability (asset) | The increase (decrease) in insurance contracts liability (asset) resulting from incurred claims recovered and other insurance service expenses recovered under reinsurance contracts held. [Refer: Insurance contracts liability (asset); Reinsurance contracts held [member]] | disclosure: IFRS 17 105 a iii – Effective 2021-01-01 |
| ifrs-full | IncreaseDecreaseThroughInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset | X duration, credit | Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset) | The increase (decrease) in insurance contracts liability (asset) resulting from insurance acquisition cash flows. Insurance acquisition cash flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts that are directly attributable to the portfolio of insurance contracts to which the group belongs. Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts within the portfolio. [Refer: Insurance contracts liability (asset)] | disclosure: IFRS 17 105 a ii – Effective 2021-01-01 |
| ifrs-full | IncreaseDecreaseThroughInsuranceFinanceIncomeOrExpensesInsuranceContractsLiabilityAsset | X duration, credit | Increase (decrease) through insurance finance income or expenses, insurance contracts liability (asset) | The increase (decrease) in insurance contracts liability (asset) resulting from insurance finance income or expenses. [Refer: Insurance contracts liability (asset); Insurance finance income (expenses)] | disclosure: IFRS 17 105 c – Effective 2021-01-01 |
| ifrs-full | IncreaseDecreaseThroughInsuranceRevenueInsuranceContractsLiabilityAsset | X duration, credit | Increase (decrease) through insurance revenue, insurance contracts liability (asset) | The increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue. [Refer: Insurance contracts liability (asset); Insurance revenue] | disclosure: IFRS 17 103 a – Effective 2021-01-01 |
| ifrs-full | IncreaseDecreaseThroughInsuranceRevenueInsuranceContractsLiabilityAssetAbstract | | Increase (decrease) through insurance revenue, insurance contracts liability (asset) [abstract] | | |
| ifrs-full | IncreaseDecreaseThroughInsuranceRevenueNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedInsuranceContractsLiabilityAsset | X duration, credit | Increase (decrease) through insurance revenue not related to contracts that existed at transition date to which modified retrospective approach or fair value approach has been applied, insurance contracts liability (asset) | The increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue not related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19 of IFRS 17) or the fair value approach (as described in paragraphs C20-C24 of IFRS 17) has been applied. [Refer: Insurance contracts liability (asset); Insurance revenue] | disclosure: IFRS 17 114 c – Effective 2021-01-01 |
| ifrs-full | IncreaseDecreaseThroughInsuranceRevenueRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedInsuranceContractsLiabilityAsset | X duration, credit | Increase (decrease) through insurance revenue related to contracts that existed at transition date to which fair value approach has been applied, insurance contracts liability (asset) | The increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue related to contracts that existed at the transition date to which the fair value approach (as described in paragraphs C20-C24 of IFRS 17) has been applied. [Refer: Insurance contracts liability (asset); Insurance revenue] | disclosure: IFRS 17 114 b – Effective 2021-01-01 |
| ifrs-full | IncreaseDecreaseThroughInsuranceRevenueRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedInsuranceContractsLiabilityAsset | X duration, credit | Increase (decrease) through insurance revenue related to contracts that existed at transition date to which modified retrospective approach has been applied, insurance contracts liability (asset) | The increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19 of IFRS 17) has been applied. [Refer: Insurance contracts liability (asset); Insurance revenue] | disclosure: IFRS 17 114 a – Effective 2021-01-01 |
| ifrs-full | IncreaseDecreaseThroughInsuranceServiceExpensesInsuranceContractsLiabilityAsset | X duration, credit | Increase (decrease) through insurance service expenses, insurance contracts liability (asset) | The increase (decrease) in insurance contracts liability (asset) resulting from insurance service expenses. [Refer: Insurance contracts liability (asset)] | disclosure: IFRS 17 103 b – Effective 2021-01-01 |
| ifrs-full | IncreaseDecreaseThroughInsuranceServiceExpensesInsuranceContractsLiabilityAssetAbstract | | Increase (decrease) through insurance service expenses, insurance contracts liability (asset) [abstract] | | |
| ifrs-full | IncreaseDecreaseThroughInsuranceServiceResultForReconciliationByComponentsInsuranceContractsLiabilityAssetAbstract | | Increase (decrease) through insurance service result for reconciliation by components, insurance contracts liability (asset) [abstract] | | |
| ifrs-full | IncreaseDecreaseThroughInsuranceServiceResultForReconciliationByRemainingCoverageAndIncurredClaimsInsuranceContractsLiabilityAssetAbstract | | Increase (decrease) through insurance service result for reconciliation by remaining coverage and incurred claims, insurance contracts liability (asset) [abstract] | | |
| ifrs-full | IncreaseDecreaseThroughInsuranceServiceResultInsuranceContractsLiabilityAsset | X duration, credit | Increase (decrease) through insurance service result, insurance contracts liability (asset) | The increase (decrease) in insurance contracts liability (asset) resulting from insurance service result. [Refer: Insurance contracts liability (asset); Insurance service result] | disclosure: IFRS 17 103 – Effective 2021-01-01, disclosure: IFRS 17 104 – Effective 2021-01-01 |
| ifrs-full | IncreaseDecreaseThroughInvestmentComponentsExcludedFromInsuranceRevenueAndInsuranceServiceExpensesInsuranceContractsLiabilityAsset | X duration, credit | Increase (decrease) through investment components excluded from insurance revenue and insurance service expenses, insurance contracts liability (asset) | The increase (decrease) in insurance contracts liability (asset) resulting from investment components excluded from insurance revenue and insurance service expenses. [Refer: Description of approach used to determine investment components; Insurance contracts liability (asset)] | disclosure: IFRS 17 103 c – Effective 2021-01-01 |
| ifrs-full | IncreaseDecreaseThroughLossOfControlOfSubsidiaryDeferredTaxLiabilityAsset | X duration, credit | Increase (decrease) through loss of control of subsidiary, deferred tax liability (asset) | The decrease in deferred tax liability (asset) resulting from the loss of control of a subsidiary. [Refer: Deferred tax liability (asset)] | common practice: IAS 12 81 |
| ifrs-full | IncreaseDecreaseThroughModificationOfContractualCashFlowsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts | X duration, credit | Increase (decrease) through modification of contractual cash flows, exposure to credit risk on loan commitments and financial guarantee contracts | The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from the modification of contractual cash flows. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts] | example: IFRS 7 35I b |
| ifrs-full | IncreaseDecreaseThroughModificationOfContractualCashFlowsFinancialAssets | X duration, debit | Increase (decrease) through modification of contractual cash flows, financial assets | The increase (decrease) in financial assets resulting from the modification of contractual cash flows. [Refer: Financial assets] | example: IFRS 7 35I b |
| ifrs-full | IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets | X duration, credit | Increase (decrease) through net exchange differences, allowance account for credit losses of financial assets | The increase (decrease) in an allowance account for credit losses of financial assets resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Allowance account for credit losses of financial assets] | common practice: IFRS 7 16 – Expiry date 2021-01-01 |
| ifrs-full | IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets | X duration, debit | Increase (decrease) through net exchange differences, biological assets | The increase (decrease) in biological assets resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Biological assets] | disclosure: IAS 41 50 f |
| ifrs-full | IncreaseDecreaseThroughNetExchangeDifferencesDeferredAcquisitionCostsArisingFromInsuranceContracts | X duration, debit | Increase (decrease) through net exchange differences, deferred acquisition costs arising from insurance contracts | The increase (decrease) in deferred acquisition costs arising from insurance contracts resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Deferred acquisition costs arising from insurance contracts] | common practice: IFRS 4 37 e – Expiry date 2021-01-01 |
| ifrs-full | IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset | X duration, credit | Increase (decrease) through net exchange differences, deferred tax liability (asset) | The increase (decrease) in deferred tax liability (asset) resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Deferred tax liability (asset)] | common practice: IAS 12 81 |
| ifrs-full | IncreaseDecreaseThroughNetExchangeDifferencesGoodwill | X duration, debit | Increase (decrease) through net exchange differences, goodwill | The increase (decrease) in goodwill resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Goodwill] | disclosure: IFRS 3 B67 d vi |
| ifrs-full | IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill | X duration, debit | Increase (decrease) through net exchange differences, intangible assets and goodwill | The increase (decrease) in intangible assets and goodwill resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Intangible assets and goodwill] | common practice: IAS 38 118 e vii |
| ifrs-full | IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill | X duration, debit | Increase (decrease) through net exchange differences, intangible assets other than goodwill | The increase (decrease) in intangible assets other than goodwill resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Intangible assets other than goodwill] | disclosure: IAS 38 118 e vii |
| ifrs-full | IncreaseDecreaseThroughNetExchangeDifferencesInvestmentProperty | X duration, debit | Increase (decrease) through net exchange differences, investment property | The increase (decrease) in investment property resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Investment property] | disclosure: IAS 40 76 e, disclosure: IAS 40 79 d vi |
| ifrs-full | IncreaseDecreaseThroughNetExchangeDifferencesLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued | X duration, credit | Increase (decrease) through net exchange differences, liabilities under insurance contracts and reinsurance contracts issued | The change in insurance liabilities resulting from the net exchange differences that arise on the translation of the financial statements into a different presentation currency, and on the translation of a foreign operation into the presentation currency. [Refer: Liabilities under insurance contracts and reinsurance contracts issued] | example: IFRS 4 IG37 f – Expiry date 2021-01-01, example: IFRS 4 37 e – Expiry date 2021-01-01 |
| ifrs-full | IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions | X duration, credit | Increase (decrease) through net exchange differences, other provisions | The increase (decrease) in other provisions resulting from foreign currency exchange rate changes on provisions measured in a currency different from the entity’s presentation currency. [Refer: Other provisions] | common practice: IAS 37 84 |
| ifrs-full | IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment | X duration, debit | Increase (decrease) through net exchange differences, property, plant and equipment | The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment] | disclosure: IAS 16 73 e viii |
| ifrs-full | IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue | X duration, debit | Increase (decrease) through net exchange differences, reimbursement rights, at fair value | The increase (decrease) in the fair value of reimbursement rights resulting from foreign currency exchange rate changes on plans measured in a currency that is different from the entity’s presentation currency. [Refer: At fair value [member]; Reimbursement rights, at fair value] | disclosure: IAS 19 141 e |
| ifrs-full | IncreaseDecreaseThroughNetExchangeDifferencesReinsuranceAssets | X duration, debit | Increase (decrease) through net exchange differences, reinsurance assets | The increase (decrease) in reinsurance assets resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Reinsurance assets] | common practice: IFRS 4 37 e – Expiry date 2021-01-01 |
| ifrs-full | IncreaseDecreaseThroughNewTransactionsAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised | X duration | Increase (decrease) through new transactions, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss | The increase (decrease) in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss resulting from new transactions. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Financial instruments, class [member]] | example: IFRS 7 IG14, example: IFRS 7 28 b |
| ifrs-full | IncreaseDecreaseThroughObtainingOrLosingControlOfSubsidiariesOrOtherBusinessesLiabilitiesArisingFromFinancingActivities | X duration, credit | Increase (decrease) through obtaining or losing control of subsidiaries or other businesses, liabilities arising from financing activities | The increase (decrease) in liabilities arising from financing activities resulting from obtaining or losing control of subsidiaries or other businesses. [Refer: Liabilities arising from financing activities; Subsidiaries [member]] | disclosure: IAS 7 44B b |
| ifrs-full | IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets | X duration, credit | Increase (decrease) through other changes, allowance account for credit losses of financial assets | The increase (decrease) in allowance account for credit losses of financial assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Allowance account for credit losses of financial assets] | common practice: IFRS 7 16 – Expiry date 2021-01-01 |
| ifrs-full | IncreaseDecreaseThroughOtherChangesDeferredAcquisitionCostsArisingFromInsuranceContracts | X duration, debit | Increase (decrease) through other changes, deferred acquisition costs arising from insurance contracts | The increase (decrease) in deferred acquisition costs arising from insurance contracts resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Deferred acquisition costs arising from insurance contracts] | example: IFRS 4 IG39 e – Expiry date 2021-01-01, example: IFRS 4 37 e – Expiry date 2021-01-01 |
| ifrs-full | IncreaseDecreaseThroughOtherChangesIntangibleAssetsAndGoodwill | X duration, debit | Increase (decrease) through other changes, intangible assets and goodwill | The increase (decrease) in intangible assets and goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets and goodwill] | common practice: IAS 38 118 e viii |
| ifrs-full | IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill | X duration, debit | Increase (decrease) through other changes, intangible assets other than goodwill | The increase (decrease) in intangible assets other than goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill] | disclosure: IAS 38 118 e viii |
| ifrs-full | IncreaseDecreaseThroughOtherChangesInvestmentProperty | X duration, debit | Increase (decrease) through other changes, investment property | The increase (decrease) in investment property resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Investment property] | disclosure: IAS 40 79 d viii, disclosure: IAS 40 76 g |
| ifrs-full | IncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities | X duration, credit | Increase (decrease) through other changes, liabilities arising from financing activities | The increase (decrease) in liabilities arising from financing activities resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Liabilities arising from financing activities] | disclosure: IAS 7 44B e |
| ifrs-full | IncreaseDecreaseThroughOtherChangesLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued | X duration, credit | Increase (decrease) through other changes, liabilities under insurance contracts and reinsurance contracts issued | The increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Liabilities under insurance contracts and reinsurance contracts issued] | example: IFRS 4 IG37 – Expiry date 2021-01-01, example: IFRS 4 37 e – Expiry date 2021-01-01 |
| ifrs-full | IncreaseDecreaseThroughOtherChangesNetDefinedBenefitLiabilityAsset | X duration, credit | Increase (decrease) through other changes, net defined benefit liability (asset) | The increase (decrease) in the net defined benefit liability (asset) resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Net defined benefit liability (asset)] | common practice: IAS 19 141 |
| ifrs-full | IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment | X duration, debit | Increase (decrease) through other changes, property, plant and equipment | The increase (decrease) in property, plant and equipment resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment] | disclosure: IAS 16 73 e ix |
| ifrs-full | IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalances | X duration, credit | Increase (decrease) through other changes, regulatory deferral account credit balances | The increase (decrease) in regulatory deferral account credit balances resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Regulatory deferral account credit balances] | example: IFRS 14 33 a iii |
| ifrs-full | IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalancesAbstract | | Increase (decrease) through other changes, regulatory deferral account credit balances [abstract] | | |
| ifrs-full | IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalances | X duration, debit | Increase (decrease) through other changes, regulatory deferral account debit balances | The increase (decrease) in regulatory deferral account debit balances resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Regulatory deferral account debit balances] | example: IFRS 14 33 a iii |
| ifrs-full | IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalancesAbstract | | Increase (decrease) through other changes, regulatory deferral account debit balances [abstract] | | |
| ifrs-full | IncreaseDecreaseThroughOtherChangesReinsuranceAssets | X duration, debit | Increase (decrease) through other changes, reinsurance assets | The increase (decrease) in reinsurance assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Reinsurance assets] | common practice: IFRS 4 37 e – Expiry date 2021-01-01 |
| ifrs-full | IncreaseDecreaseThroughOtherContributionsByOwners | X duration, credit | Increase through other contributions by owners, equity | The increase in equity through other contributions by owners that the entity does not separately disclose in the same statement or note. | disclosure: IAS 1 106 d iii |
| ifrs-full | IncreaseDecreaseThroughOtherDistributionsToOwners | X duration, debit | Decrease through other distributions to owners, equity | The decrease in equity through distributions to owners that the entity does not separately disclose in the same statement or note. | disclosure: IAS 1 106 d iii |
| ifrs-full | IncreaseDecreaseThroughOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts | X duration, credit | Increase (decrease) through other movements, exposure to credit risk on loan commitments and financial guarantee contracts | The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from other movements. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts] | example: IFRS 7 IG20B, example: IFRS 7 35H, example: IFRS 7 35I |
| ifrs-full | IncreaseDecreaseThroughOtherMovementsFinancialAssets | X duration, debit | Increase (decrease) through other movements, financial assets | The increase (decrease) in financial assets resulting from other movements. [Refer: Financial assets] | example: IFRS 7 IG20B, example: IFRS 7 35H, example: IFRS 7 35I |
| ifrs-full | IncreaseDecreaseThroughPremiumsPaidForReinsuranceContractsHeldInsuranceContractsLiabilityAsset | X duration, credit | Increase (decrease) through premiums paid for reinsurance contracts held, insurance contracts liability (asset) | The increase (decrease) in insurance contracts liability (asset) resulting from premiums paid for reinsurance contracts held. [Refer: Insurance contracts liability (asset); Reinsurance contracts held [member]] | disclosure: IFRS 17 105 a i – Effective 2021-01-01 |
| ifrs-full | IncreaseDecreaseThroughPremiumsReceivedForInsuranceContractsIssuedInsuranceContractsLiabilityAsset | X duration, credit | Increase (decrease) through premiums received for insurance contracts issued, insurance contracts liability (asset) | The increase (decrease) in insurance contracts liability (asset) resulting from premiums received for insurance contracts issued. [Refer: Insurance contracts liability (asset)] | disclosure: IFRS 17 105 a i – Effective 2021-01-01 |
| ifrs-full | IncreaseDecreaseThroughReclassificationAdjustmentsInPeriodReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenApplied | X duration, credit | Increase (decrease) through reclassification adjustments in period, reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied | The increase (decrease) in the reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied resulting from reclassification adjustments in the period. [Refer: Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied] | example: IFRS 17 116 – Effective 2021-01-01 |
| ifrs-full | IncreaseDecreaseThroughRecognitionOfContractualServiceMarginInProfitOrLossToReflectTransferOfServicesInsuranceContractsLiabilityAsset | X duration, credit | Increase (decrease) through recognition of contractual service margin in profit or loss to reflect transfer of services, insurance contracts liability (asset) | The increase (decrease) in insurance contracts liability (asset) resulting from recognition of the contractual service margin in profit or loss to reflect the transfer of services. [Refer: Insurance contracts liability (asset); Contractual service margin [member]] | disclosure: IFRS 17 104 b i – Effective 2021-01-01 |
| ifrs-full | IncreaseDecreaseThroughShadowAccountingDeferredAcquisitionCostsArisingFromInsuranceContracts | X duration, debit | Increase (decrease) through shadow accounting, deferred acquisition costs arising from insurance contracts | The increase (decrease) in deferred acquisition costs arising from insurance contracts that result from shadow accounting. Shadow accounting is a practice with the following two features: (a) a recognised but unrealised gain or loss on an asset affects the measurement of the insurance liability in the same way that a realised gain or loss does; and (b) if unrealised gains or losses on an asset are recognised directly in equity, the resulting change in the carrying amount of the insurance liability is also recognised in equity. [Refer: Deferred acquisition costs arising from insurance contracts] | common practice: IFRS 4 37 e – Expiry date 2021-01-01 |
| ifrs-full | IncreaseDecreaseThroughSharebasedPaymentTransactions | X duration, credit | Increase (decrease) through share-based payment transactions, equity | The increase (decrease) in equity resulting from share-based payment transactions. [Refer: Equity] | disclosure: IAS 1 106 d iii |
| ifrs-full | IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions | X duration, credit | Increase through adjustments arising from passage of time, other provisions | The increase in other provisions through adjustments arising from the passage of time. [Refer: Other provisions] | disclosure: IAS 37 84 e |
| ifrs-full | IncreaseDecreaseThroughTransactionsWithOwners | X duration, credit | Increase (decrease) through transactions with owners, equity | The increase (decrease) in equity resulting from transactions with owners. | common practice: IAS 1 106 d |
| ifrs-full | IncreaseDecreaseThroughTransferBetweenRevaluationReserveAndRetainedEarnings | X duration, credit | Increase (decrease) through transfer between revaluation surplus and retained earnings, equity | The increase (decrease) in equity resulting from transfers between a revaluation surplus and retained earnings. [Refer: Retained earnings; Revaluation surplus] | common practice: IAS 1 106 d |
| ifrs-full | IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets | X duration, debit | Increase (decrease) through other changes, biological assets | The increase (decrease) in biological assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Biological assets] | disclosure: IAS 41 50 g |
| ifrs-full | IncreaseDecreaseThroughTransfersAndOtherChangesEquity | X duration, credit | Increase (decrease) through other changes, equity | The increase (decrease) in equity resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Equity] | disclosure: IAS 1 106 d |
| ifrs-full | IncreaseDecreaseThroughTransfersAndOtherChangesGoodwill | X duration, debit | Increase (decrease) through other changes, goodwill | The increase (decrease) in goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Goodwill] | disclosure: IFRS 3 B67 d vii |
| ifrs-full | IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsAndGoodwill | X duration, debit | Increase (decrease) through transfers and other changes, intangible assets and goodwill | The increase (decrease) in intangible assets and goodwill resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets and goodwill] | common practice: IAS 38 118 e |
| ifrs-full | IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsAndGoodwillAbstract | | Increase (decrease) through transfers and other changes, intangible assets and goodwill [abstract] | | |
| ifrs-full | IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsOtherThanGoodwill | X duration, debit | Increase (decrease) through transfers and other changes, intangible assets other than goodwill | The increase (decrease) in intangible assets other than goodwill resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill] | common practice: IAS 38 118 e |
| ifrs-full | IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsOtherThanGoodwillAbstract | | Increase (decrease) through transfers and other changes, intangible assets other than goodwill [abstract] | | |
| ifrs-full | IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions | X duration, credit | Increase (decrease) through transfers and other changes, other provisions | The increase (decrease) in other provisions resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Other provisions] | common practice: IAS 37 84 |
| ifrs-full | IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment | X duration, debit | Increase (decrease) through transfers and other changes, property, plant and equipment | The increase (decrease) in property, plant and equipment resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment] | common practice: IAS 16 73 e |
| ifrs-full | IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipmentAbstract | | Increase (decrease) through transfers and other changes, property, plant and equipment [abstract] | | |
| ifrs-full | IncreaseDecreaseThroughTransfersExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts | X duration, credit | Increase (decrease) through transfers, exposure to credit risk on loan commitments and financial guarantee contracts | The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from transfers. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts] | example: IFRS 7 IG20B, example: IFRS 7 35I d, example: IFRS 7 35H |
| ifrs-full | IncreaseDecreaseThroughTransfersFinancialAssets | X duration, debit | Increase (decrease) through transfers, financial assets | The increase (decrease) in financial assets resulting from transfers. [Refer: Financial assets] | example: IFRS 7 IG20B, example: IFRS 7 35I d, example: IFRS 7 35H |
| ifrs-full | IncreaseDecreaseThroughTransfersFromConstructionInProgressPropertyPlantAndEquipment | X duration, debit | Increase (decrease) through transfers from construction in progress, property, plant and equipment | The increase (decrease) in property, plant and equipment resulting from transfers from construction in progress. [Refer: Property, plant and equipment; Construction in progress] | common practice: IAS 16 73 e |
| ifrs-full | IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipment | X duration, debit | Increase (decrease) through transfers from (to) investment property, property, plant and equipment | The increase (decrease) in property, plant and equipment resulting from transfers from (to) investment property. [Refer: Property, plant and equipment; Investment property] | common practice: IAS 16 73 e |
| ifrs-full | IncreaseDecreaseThroughTransfersIntangibleAssetsAndGoodwill | X duration, debit | Increase (decrease) through transfers, intangible assets and goodwill | The increase (decrease) in intangible assets and goodwill resulting from transfers. [Refer: Intangible assets and goodwill] | common practice: IAS 38 118 e |
| ifrs-full | IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill | X duration, debit | Increase (decrease) through transfers, intangible assets other than goodwill | The increase (decrease) in intangible assets other than goodwill resulting from transfers. [Refer: Intangible assets other than goodwill] | common practice: IAS 38 118 e |
| ifrs-full | IncreaseDecreaseThroughTransfersLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued | X duration, credit | Increase (decrease) through transfers, liabilities under insurance contracts and reinsurance contracts issued | The increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued resulting from acquisitions from, or transfers to, other insurers. [Refer: Liabilities under insurance contracts and reinsurance contracts issued] | example: IFRS 4 IG37 e – Expiry date 2021-01-01, example: IFRS 4 37 e – Expiry date 2021-01-01 |
| ifrs-full | IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment | X duration, debit | Increase (decrease) through transfers, property, plant and equipment | The increase (decrease) in property, plant and equipment resulting from transfers. [Refer: Property, plant and equipment] | common practice: IAS 16 73 e |
| ifrs-full | IncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountCreditBalances | X duration, credit | Increase (decrease) through transfers to disposal groups, regulatory deferral account credit balances | The increase (decrease) in regulatory deferral account credit balances resulting from transfers to disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account credit balances] | example: IFRS 14 IE5, example: IFRS 14 33 a iii |
| ifrs-full | IncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountDebitBalances | X duration, debit | Increase (decrease) through transfers to disposal groups, regulatory deferral account debit balances | The increase (decrease) in regulatory deferral account debit balances resulting from transfers to disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account debit balances] | example: IFRS 14 IE5, example: IFRS 14 33 a iii |
| ifrs-full | IncreaseDecreaseThroughTransferToStatutoryReserve | X duration, credit | Increase (decrease) through transfer to statutory reserve, equity | The increase (decrease) in equity resulting from transfers to a statutory reserve. [Refer: Statutory reserve] | common practice: IAS 1 106 d |
| ifrs-full | IncreaseDecreaseThroughTreasuryShareTransactions | X duration, credit | Increase (decrease) through treasury share transactions, equity | The increase (decrease) in equity resulting from treasury share transactions. [Refer: Equity; Treasury shares] | disclosure: IAS 1 106 d |
| ifrs-full | IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsAssets | X duration, debit | Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, assets | The amount of increase in the fair value measurement of assets due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. | disclosure: IFRS 13 93 h ii |
| ifrs-full | IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstruments | X duration, credit | Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, entity’s own equity instruments | The amount of increase in the fair value measurement of the entity’s own equity instruments due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. | disclosure: IFRS 13 93 h ii |
| ifrs-full | IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsLiabilities | X duration, credit | Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, liabilities | The amount of increase in the fair value measurement of liabilities due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. | disclosure: IFRS 13 93 h ii |
| ifrs-full | IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxAssets | X duration | Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, assets | The amount of increase in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] | common practice: IFRS 13 93 h ii |
| ifrs-full | IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments | X duration | Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, entity’s own equity instruments | The amount of increase in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] | common practice: IFRS 13 93 h ii |
| ifrs-full | IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities | X duration | Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, liabilities | The amount of increase in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] | common practice: IFRS 13 93 h ii |
| ifrs-full | IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxAssets | X duration | Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, assets | The amount of increase in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] | common practice: IFRS 13 93 h ii |
| ifrs-full | IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments | X duration | Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, entity’s own equity instruments | The amount of increase in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] | common practice: IFRS 13 93 h ii |
| ifrs-full | IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities | X duration | Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, liabilities | The amount of increase in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] | common practice: IFRS 13 93 h ii |
| ifrs-full | IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxAssets | X duration | Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, assets | The amount of increase in the fair value measurement of assets, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] | common practice: IFRS 13 93 h ii |
| ifrs-full | IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments | X duration | Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, entity’s own equity instruments | The amount of increase in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] | common practice: IFRS 13 93 h ii |
| ifrs-full | IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxLiabilities | X duration | Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, liabilities | The amount of increase in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] | common practice: IFRS 13 93 h ii |
| ifrs-full | IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxAssets | X duration | Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, assets | The amount of increase in the fair value measurement of assets, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] | common practice: IFRS 13 93 h ii |
| ifrs-full | IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments | X duration | Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, entity’s own equity instruments | The amount of increase in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] | common practice: IFRS 13 93 h ii |
| ifrs-full | IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxLiabilities | X duration | Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, liabilities | The amount of increase in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)] | common practice: IFRS 13 93 h ii |
| ifrs-full | IncreaseThroughAdjustmentsArisingFromPassageOfTimeContingentLiabilitiesRecognisedInBusinessCombination | X duration, credit | Increase through adjustments arising from passage of time, contingent liabilities recognised in business combination | The increase in contingent liabilities recognised in a business combination through adjustments arising from the passage of time. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]] | disclosure: IFRS 3 B67 c |
| ifrs-full | IncreaseThroughBusinessCombinationsContractAssets | X duration, debit | Increase through business combinations, contract assets | The increase in contract assets resulting from business combinations. [Refer: Business combinations [member]; Contract assets] | example: IFRS 15 118 a |
| ifrs-full | IncreaseThroughBusinessCombinationsContractLiabilities | X duration, credit | Increase through business combinations, contract liabilities | The increase in contract liabilities resulting from business combinations. [Refer: Business combinations [member]; Contract liabilities] | example: IFRS 15 118 a |
| ifrs-full | IncreaseThroughItemsAcquiredInBusinessCombinationRegulatoryDeferralAccountDebitBalances | X duration, debit | Increase through items acquired in business combination, regulatory deferral account debit balances | The increase in regulatory deferral account debit balances resulting from items acquired in a business combination. [Refer: Business combinations [member]; Regulatory deferral account debit balances] | example: IFRS 14 33 a iii |
| ifrs-full | IncreaseThroughItemsAssumedInBusinessCombinationRegulatoryDeferralAccountCreditBalances | X duration, credit | Increase through items assumed in business combination, regulatory deferral account credit balances | The increase in regulatory deferral account credit balances resulting from items assumed in a business combination. [Refer: Business combinations [member]; Regulatory deferral account credit balances] | example: IFRS 14 33 a iii |
| ifrs-full | IncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivities | X duration, credit | Increase through new leases, liabilities arising from financing activities | The increase in liabilities arising from financing activities resulting from new leases. [Refer: Liabilities arising from financing activities] | example: IAS 7 A Statement of cash flows for an entity other than a financial institution, example: IAS 7 44B |
| ifrs-full | IncreaseThroughOriginationOrPurchaseExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts | X duration, credit | Increase through origination or purchase, exposure to credit risk on loan commitments and financial guarantee contracts | The increase in exposure to credit risk on loan commitments and financial guarantee contracts resulting from origination or purchase. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts] | example: IFRS 7 IG20B, example: IFRS 7 35I a, example: IFRS 7 35H |
| ifrs-full | IncreaseThroughOriginationOrPurchaseFinancialAssets | X duration, debit | Increase through origination or purchase, financial assets | The increase in financial assets resulting from origination or purchase. [Refer: Financial assets] | example: IFRS 7 IG20B, example: IFRS 7 35I a, example: IFRS 7 35H |
| ifrs-full | IncrementalFairValueGrantedModifiedSharebasedPaymentArrangements | X duration | Incremental fair value granted, modified share-based payment arrangements | The difference, for modified share-based payment arrangements, between the fair value of the modified equity instrument and that of the original equity instrument, both estimated as at the date of the modification. [Refer: Share-based payment arrangements [member]] | disclosure: IFRS 2 47 c ii |
| ifrs-full | IndemnificationAssetsRecognisedAsOfAcquisitionDate | X instant, debit | Indemnification assets recognised as of acquisition date | The amount recognised as of the acquisition date for indemnification assets acquired in a business combination. [Refer: Business combinations [member]] | disclosure: IFRS 3 B64 g i |
| ifrs-full | IndicationOfHowFrequentlyHedgingRelationshipsAreDiscontinuedAndRestarted | text | Indication of how frequently hedging relationships are discontinued and restarted | The description of an indication of how frequently the hedging relationships are discontinued and restarted. | disclosure: IFRS 7 23C b iii |
| ifrs-full | IndicationOfOtherFormsOfGovernmentAssistanceWithDirectBenefitsForEntity | text | Indication of other forms of government assistance with direct benefits for entity | The description of an indication of forms of government assistance from which the entity has directly benefited, other than government grants recognised in the financial statements. [Refer: Government grants] | disclosure: IAS 20 39 b |
| ifrs-full | IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilities | text | Indication of uncertainties of amount or timing of outflows, contingent liabilities | The description of an indication of the uncertainties relating to the amount or timing of any outflow of economic benefits for contingent liabilities. [Refer: Contingent liabilities [member]] | disclosure: IAS 37 86 b |
| ifrs-full | IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilitiesInBusinessCombination | text | Indication of uncertainties of amount or timing of outflows, contingent liabilities in business combination | The description of an indication of the uncertainties relating to the amount or timing of any outflow of economic benefits for contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]] | disclosure: IFRS 3 B67 c, disclosure: IFRS 3 B64 j, disclosure: IFRS 3 B64 j i |
| ifrs-full | IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsOtherProvisions | text | Indication of uncertainties of amount or timing of outflows, other provisions | The description of an indication of the uncertainties relating to the amount or timing of outflows of economic benefits for other provisions. [Refer: Other provisions] | disclosure: IAS 37 85 b |
| ifrs-full | IndividualAssetsOrCashgeneratingUnitsAxis | axis | Individual assets or cash-generating units [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IAS 36 130 |
| ifrs-full | IndividualAssetsOrCashgeneratingUnitsMember | member | Individual assets or cash-generating units [member] | This member stands for individual assets or cash-generating units. [Refer: Cash-generating units [member]] | disclosure: IAS 36 130 |
| ifrs-full | IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis | axis | Cash-generating units [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IAS 36 134 |
| ifrs-full | IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesMember | member | Cash-generating units [member] | This member stands for the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. | disclosure: IAS 36 134 |
| ifrs-full | IndividuallyInsignificantCounterpartiesMember | member | Individually insignificant counterparties [member] | This member stands for individually insignificant parties to the transaction other than the entity. | disclosure: IFRS 7 B52 |
| ifrs-full | InflowsOfCashFromInvestingActivities | X duration, debit | Inflows of cash from investing activities | The cash inflow from investing activities. | common practice: IAS 7 16 |
| ifrs-full | InformationAboutCollateralHeldAsSecurityAndOtherCreditEnhancementsForCreditimpairedFinancialAssetsExplanatory | text block | Information about collateral held as security and other credit enhancements for credit-impaired financial assets [text block] | The disclosure of information about the collateral held as security and other credit enhancements (for example, quantification of the extent to which collateral and other credit enhancements mitigate credit risk) for financial assets that are credit-impaired at the reporting date. | disclosure: IFRS 7 35K c |
| ifrs-full | InformationAboutConsequencesOfNoncomplianceWithExternallyImposedCapitalRequirements | text | Information about consequences of non-compliance with externally imposed capital requirements | Information about the consequences of non-compliance with externally imposed capital requirements. [Refer: Capital requirements [member]] | disclosure: IAS 1 135 e |
| ifrs-full | InformationAboutContingentAssetsThatDisclosureIsNotPracticable | text | Information about contingent assets that disclosure is not practicable | Information about the fact that the disclosure of information related to possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity is not practicable. | disclosure: IAS 37 91 |
| ifrs-full | InformationAboutContingentLiabilitiesThatDisclosureIsNotPracticable | text | Information about contingent liabilities that disclosure is not practicable | Information about the fact that the disclosure of information related to contingent liabilities is not practicable. [Refer: Contingent liabilities [member]] | disclosure: IAS 37 91 |
| ifrs-full | InformationAboutCreditQualityOfNeitherPastDueNorImpairedFinancialAssets | text block | Information about credit quality of neither past due nor impaired financial assets [text block] | The disclosure of information about the credit quality of financial assets that are neither past due (a counterparty has failed to make a payment when contractually due) nor impaired. [Refer: Financial assets] | disclosure: IFRS 7 36 c – Expiry date 2021-01-01 |
| ifrs-full | InformationAboutCreditQualityOfReinsuranceContractsHeldThatAreAssets | text | Information about credit quality of reinsurance contracts held that are assets | Information about the credit quality of reinsurance contracts held by the entity that are assets. [Refer: Reinsurance contracts held [member]] | disclosure: IFRS 17 131 b – Effective 2021-01-01 |
| ifrs-full | InformationAboutCreditRiskExposureInherentInFinancialAssetsDescribedInParagraph39EaOfIFRS4 | text | Information about credit risk exposure inherent in financial assets described in paragraph 39E(a) of IFRS 4 | Information about the credit risk exposure, including significant credit risk concentrations, inherent in the financial assets described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value] | disclosure: IFRS 4 39G – Expiry date 2021-01-01 |
| ifrs-full | InformationAboutEffectOfRegulatoryFrameworksInWhichEntityOperates | text | Information about effect of regulatory frameworks in which entity operates | Information about the effect of the regulatory frameworks in which the entity operates. | disclosure: IFRS 17 126 – Effective 2021-01-01 |
| ifrs-full | InformationAboutEntitysDefinitionsOfDefault | text | Information about entity’s definitions of default | Information about an entity’s definitions of default, including the reasons for selecting those definitions. | disclosure: IFRS 7 35F b |
| ifrs-full | InformationAboutExposureArisingFromLeasesNotYetCommencedToWhichLesseeIsCommitted | text | Information about exposure arising from leases not yet commenced to which lessee is committed | Information about the lessee’s exposure arising from leases not yet commenced to which the lessee is committed. | example: IFRS 16 59 b iv |
| ifrs-full | InformationAboutExposuresToMarketRiskArisingFromEmbeddedDerivativesContainedInHostInsuranceContract | text | Information about exposures to market risk arising from embedded derivatives contained in host insurance contract | Information about exposures to market risk arising from embedded derivatives contained in a host insurance contract if the insurer is not required to, and does not, measure the embedded derivatives at fair value. [Refer: Derivatives [member]; Market risk [member]; At fair value [member]] | disclosure: IFRS 4 39 e – Expiry date 2021-01-01 |
| ifrs-full | InformationAboutGroupsOrPortfoliosOfFinancialInstrumentsWithParticularFeaturesThatCouldAffectLargePortionOfThatGroup | text | Information about groups or portfolios of financial instruments with particular features that could affect large portion of that group | Information about groups or portfolios of financial instruments with particular features that could affect a large portion of that group, such as concentration to particular risks. | disclosure: IFRS 7 B8H |
| ifrs-full | InformationAboutHowDesignatedRiskComponentRelatesToHedgedItemInItsEntiretyExplanatory | text block | Information about how designated risk component relates to hedged item in its entirety [text block] | The disclosure of information about how the designated risk component relates to the hedged item in its entirety. [Refer: Hedged items [member]] | disclosure: IFRS 7 22C b |
| ifrs-full | InformationAboutHowEntityDeterminedRiskComponentDesignatedAsHedgedItemExplanatory | text block | Information about how entity determined risk component designated as hedged item [text block] | The disclosure of information about how the entity determined the risk component designated as the hedged item (including a description of the nature of the relationship between the risk component and the item as a whole). [Refer: Hedged items [member]] | disclosure: IFRS 7 22C a |
| ifrs-full | InformationAboutHowExpectedCashOutflowOnRedemptionOrRepurchaseWasDetermined | text | Information about how expected cash outflow on redemption or repurchase was determined | Information about how the expected cash outflow on redemption or repurchase of puttable financial instruments classified as equity was determined. [Refer: Expected cash outflow on redemption or repurchase of puttable financial instruments] | disclosure: IAS 1 136A d |
| ifrs-full | InformationAboutHowExpectedVolatilityWasDeterminedShareOptionsGranted | text | Information about how expected volatility was determined, share options granted | Information about how the expected volatility used for pricing share options granted was determined, including an explanation of the extent to which expected volatility was based on historical volatility. | disclosure: IFRS 2 47 a ii |
| ifrs-full | InformationAboutHowFairValueWasMeasuredShareOptionsGranted | text | Information about how fair value was measured, share options granted | Information on how the fair value of share options granted was measured. | disclosure: IFRS 2 47 a |
| ifrs-full | InformationAboutHowFairWasDeterminedIfNotOnBasisOfObservableMarketOtherEquityInstrumentsGranted | text | Information about how fair was determined if not on basis of observable market, other equity instruments granted | Information about how the fair value was determined for other equity instruments granted (ie other than share options) if it was not measured on the basis of an observable market price. | disclosure: IFRS 2 47 b i |
| ifrs-full | InformationAboutHowLessorManagesRiskAssociatedWithRightsItRetainsInUnderlyingAssets | text | Information about how lessor manages risk associated with rights it retains in underlying assets | Information about how the lessor manages the risk associated with the rights it retains in underlying assets. | disclosure: IFRS 16 92 b |
| ifrs-full | InformationAboutHowMaximumExposureToLossFromInterestsInStructuredEntitiesIsDetermined | text | Information about how maximum exposure to loss from interests in structured entities is determined | Information about how the amount that best represents the entity’s maximum exposure to loss from its interests in structured entities is determined. [Refer: Maximum exposure to loss from interests in structured entities] | disclosure: IFRS 12 29 c |
| ifrs-full | InformationAboutHowMaximumExposureToLossIsDetermined | text | Information about how maximum exposure to loss from continuing involvement is determined | Information about how the amount of the entity’s maximum exposure to loss from its continuing involvement in derecognised financial assets is determined. [Refer: Maximum exposure to loss from continuing involvement; Financial assets] | disclosure: IFRS 7 42E c |
| ifrs-full | InformationAboutLesseesExposureArisingFromExtensionOptionsAndTerminationOptions | text | Information about lessee’s exposure arising from extension options and termination options | Information about the lessee’s exposure arising from extension options and termination options. | example: IFRS 16 59 b ii |
| ifrs-full | InformationAboutLesseesExposureArisingFromResidualValueGuarantees | text | Information about lessee’s exposure arising from residual value guarantees | Information about the lessee’s exposure arising from residual value guarantees. Residual value guarantee is a guarantee made to a lessor by a party unrelated to the lessor that the value (or part of the value) of an underlying asset at the end of a lease will be at least a specified amount. | example: IFRS 16 59 b iii |
| ifrs-full | InformationAboutLesseesExposureArisingFromVariableLeasePayments | text | Information about lessee’s exposure arising from variable lease payments | Information about the lessee’s exposure arising from variable lease payments. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time. | example: IFRS 16 59 b i |
| ifrs-full | InformationAboutMajorCustomers | text | Information about major customers | Information about the entity’s major customers and the extent of the entity’s reliance on them. | disclosure: IFRS 8 34 |
| ifrs-full | InformationAboutMarketForFinancialInstruments | text | Information about market for financial instruments | Information about the market for financial instruments for which disclosures of fair value are not required. [Refer: Financial instruments, class [member]] | disclosure: IFRS 7 30 c – Expiry date 2021-01-01 |
| ifrs-full | InformationAboutNatureOfLesseesLeasingActivities | text | Information about nature of lessee’s leasing activities | Information about the nature of the lessee’s leasing activities. | example: IFRS 16 59 a |
| ifrs-full | InformationAboutNatureOfLessorsLeasingActivities | text | Information about nature of lessor’s leasing activities | Information about the nature of the lessor’s leasing activities. | disclosure: IFRS 16 92 a |
| ifrs-full | InformationAboutObjectivesPoliciesAndProcessesForManagingEntitysObligationToRepurchaseOrRedeemPuttableFinancialInstruments | text | Information about objectives, policies and processes for managing entity’s obligation to repurchase or redeem puttable financial instruments | Information about the entity’s objectives, policies, and processes for managing its obligation to repurchase or redeem puttable financial instruments classified as equity instruments when required to do so by the instrument holders, including any changes from the previous period. [Refer: Financial instruments, class [member]] | disclosure: IAS 1 136A b |
| ifrs-full | InformationAboutPotentialExposureToFutureCashOutflowsNotReflectedInMeasurementOfLeaseLiability | text | Information about potential exposure to future cash outflows not reflected in measurement of lease liability | Information about the lessee’s potential exposure to future cash outflows that are not reflected in the measurement of the lease liability. [Refer: Lease liabilities] | example: IFRS 16 59 b |
| ifrs-full | InformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatory | text block | Information about relationship between disclosure of disaggregated revenue from contracts with customers and revenue information for reportable segments [text block] | The disclosure of information about the relationship between the disclosure of disaggregated revenue from contracts with customers and revenue information for reportable segments. [Refer: Reportable segments [member]; Revenue from contracts with customers] | disclosure: IFRS 15 115 |
| ifrs-full | InformationAboutRestrictionsOrCovenantsImposedByLeasesOnLessee | text | Information about restrictions or covenants imposed by leases on lessee | Information about the restrictions or covenants imposed by leases on the lessee. | example: IFRS 16 59 c |
| ifrs-full | InformationAboutRiskManagementStrategyForRightsThatLessorRetainsInUnderlyingAssets | text | Information about risk management strategy for rights that lessor retains in underlying assets | Information about the risk management strategy for the rights that the lessor retains in underlying assets, including any means by which the lessor reduces that risk. | disclosure: IFRS 16 92 b |
| ifrs-full | InformationAboutSaleAndLeasebackTransactions | text | Information about sale and leaseback transactions | Information about the sale and leaseback transactions. | example: IFRS 16 59 d |
| ifrs-full | InformationAboutSignificantJudgementsAndAssumptionsMadeInDeterminingThatEntityIsInvestmentEntity | text | Information about significant judgements and assumptions made in determining that entity is investment entity | Information about significant judgements and assumptions made in determining that the entity is an investment entity. [Refer: Disclosure of investment entities [text block]] | disclosure: IFRS 12 9A |
| ifrs-full | InformationAboutUltimateRiskManagementStrategyInRelationToHedgingRelationshipsThatEntityFrequentlyResets | text | Information about ultimate risk management strategy in relation to hedging relationships that entity frequently resets | Information about the ultimate risk management strategy in relation to hedging relationships that the entity frequently resets. | disclosure: IFRS 7 23C b i |
| ifrs-full | InformationAboutWhereUserOfFinancialStatementsCanObtainAnyPubliclyAvailableIFRS9InformationThatIsNotProvidedInConsolidatedFinancialStatements | text | Information about where user of financial statements can obtain any publicly available IFRS 9 information that is not provided in consolidated financial statements | Information about where a user of financial statements can obtain any publicly available IFRS 9 information that relates to an entity within the group that is not provided in the consolidated financial statements for the relevant reporting period. | disclosure: IFRS 4 39H – Expiry date 2021-01-01 |
| ifrs-full | InformationAboutWhetherAndHowEntityIntendsToDisposeOfFinancialInstruments | text | Information about whether and how entity intends to dispose of financial instruments | Information about whether and how the entity intends to dispose of financial instruments for which disclosures of fair value are not required. [Refer: Financial instruments, class [member]] | disclosure: IFRS 7 30 d – Expiry date 2021-01-01 |
| ifrs-full | InformationHowFairValueWasMeasuredOtherEquityInstrumentsGranted | text | Information how fair value was measured, other equity instruments granted | Information about how the weighted average fair value at the measurement date of other equity instruments granted (ie other than share options) was measured. | disclosure: IFRS 2 47 b |
| ifrs-full | InformationOnEntitysWriteoffPolicy | text | Information on entity’s write-off policy | Information on an entity’s write-off policy, including the indicators that there is no reasonable expectation of recovery and information about the policy for financial assets that are written-off but are still subject to enforcement activity. | disclosure: IFRS 7 35F e |
| ifrs-full | InformationOnHowEntityAppliedClassificationRequirementsInIFRS9ToFinancialAssetsWhoseClassificationHasChangedAsResultOfApplyingIFRS9 | text | Information on how entity applied classification requirements in IFRS 9 to financial assets whose classification has changed as result of applying IFRS 9 | Information on how the entity applied classification requirements in IFRS 9 to financial assets whose classification has changed as a result of applying IFRS 9. | disclosure: IFRS 7 42J a |
| ifrs-full | InformationOnHowEntityDeterminedThatFinancialAssetsAreCreditimpairedFinancialAssets | text | Information on how entity determined that financial assets are credit-impaired financial assets | Information on how an entity determined that financial assets are credit-impaired financial assets. | disclosure: IFRS 7 35F d |
| ifrs-full | InformationOnHowEntityDeterminedWhetherCreditRiskOfFinancialInstrumentsHasIncreasedSignificantlySinceInitialRecognition | text | Information on how entity determined whether credit risk of financial instruments has increased significantly since initial recognition | Information on how an entity determined whether the credit risk of financial instruments has increased significantly since initial recognition, including if and how: (a) financial instruments are considered to have low credit risk; and (b) the presumption that there have been significant increases in credit risk since initial recognition when financial assets are more than 30 days past due, has been rebutted. [Refer: Credit risk [member]] | disclosure: IFRS 7 35F a |
| ifrs-full | InformationOnHowEntityRedesignatedFinancialAssetsWhoseClassificationHasChangedOnInitiallyApplyingIFRS17 | text | Information on how entity redesignated financial assets whose classification has changed on initially applying IFRS 17 | Information on how the entity redesignated financial assets whose classification has changed on initially applying IFRS 17. | disclosure: IFRS 17 C33 a – Effective 2021-01-01 |
| ifrs-full | InformationOnHowIncrementalFairValueGrantedWasMeasuredModifiedSharebasedPaymentArrangements | text | Information on how incremental fair value granted was measured, modified share-based payment arrangements | Information about how the incremental fair value granted was measured for modified share-based payment arrangements. [Refer: Incremental fair value granted, modified share-based payment arrangements; Share-based payment arrangements [member]] | disclosure: IFRS 2 47 c iii |
| ifrs-full | InformationOnHowInstrumentsWereGroupedIfExpectedCreditLossesWereMeasuredOnCollectiveBasis | text | Information on how instruments were grouped if expected credit losses were measured on collective basis | Information on how the instruments were grouped if expected credit losses were measured on a collective basis. | disclosure: IFRS 7 35F c |
| ifrs-full | InformationOnHowRequirementsForModificationOfContractualCashFlowsOfFinancialAssetsHaveBeenApplied | text | Information on how requirements for modification of contractual cash flows of financial assets have been applied | Information on how the requirements for the modification of contractual cash flows of financial assets have been applied, including how an entity: (a) determines whether the credit risk on a financial asset that has been modified while the loss allowance was measured at an amount equal to lifetime expected credit losses, has improved to the extent that the loss allowance reverts to being measured at an amount equal to 12-month expected credit losses; and (b) monitors the extent to which the loss allowance on financial assets meeting the criteria in (a) is subsequently remeasured at an amount equal to lifetime expected credit losses. | disclosure: IFRS 7 35F f |
| ifrs-full | InformationWhetherAndHowExpectedDividendsWereIncorporatedIntoMeasurementOfFairValueOtherEquityInstrumentsGranted | text | Information whether and how expected dividends were incorporated into measurement of fair value, other equity instruments granted | Information about whether and how expected dividends were incorporated into measurement of fair value for other equity instruments granted (ie other than share options). | disclosure: IFRS 2 47 b ii |
| ifrs-full | InformationWhetherAndHowOtherFeaturesWereIncorporatedIntoMeasurementOfFairValueOtherEquityInstrumentsGranted | text | Information whether and how other features were incorporated into measurement of fair value, other equity instruments granted | Information about whether and how other features of other equity instruments granted (ie other than share options) were incorporated into the measurement of fair value of these equity instruments. | disclosure: IFRS 2 47 b iii |
| ifrs-full | InformationWhetherAndHowOtherFeaturesWereIncorporatedIntoMeasurementOfFairValueShareOptionsGranted | text | Information whether and how other features were incorporated into measurement of fair value, share options granted | Information about whether and how other features of option grant (such as a market condition) were incorporated into the measurement of the fair value of options granted. | disclosure: IFRS 2 47 a iii |
| ifrs-full | InformationWhetherEntityCompliedWithAnyExternallyImposedCapitalRequirements | text | Information whether entity complied with any externally imposed capital requirements | Information about whether the entity complied with externally imposed capital requirements to which it is subject. [Refer: Capital requirements [member]] | disclosure: IAS 1 135 d |
| ifrs-full | InformationWhetherRecoverableAmountOfAssetIsFairValueLessCostsToSellOrValueInUse | text | Information whether recoverable amount of asset is fair value less costs of disposal or value in use | Information about whether the recoverable amount of an asset (cash-generating unit) is its fair value less costs of disposal or its value in use. [Refer: Cash-generating units [member]] | disclosure: IAS 36 130 e |
| ifrs-full | InitiallyAppliedIFRSsAxis | axis | Initially applied IFRSs [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IAS 8 28 |
| ifrs-full | InitiallyAppliedIFRSsMember | member | Initially applied IFRSs [member] | This member stands for IFRSs that have been initially applied by the entity. It also represents the standard value for the “Initially applied IFRSs” axis if no other member is used. [Refer: IFRSs [member]] | disclosure: IAS 8 28 |
| ifrs-full | InputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Axis | axis | Inputs to methods used to measure contracts within scope of IFRS 17 [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 17 117 a – Effective 2021-01-01 |
| ifrs-full | InputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Member | member | Inputs to methods used to measure contracts within scope of IFRS 17 [member] | This member stands for the inputs to the methods used to measure contracts within the scope of IFRS 17. It also represents the standard value for the “Inputs to methods used to measure contracts within scope of IFRS 17” axis if no other member is used. | disclosure: IFRS 17 117 a – Effective 2021-01-01 |
| ifrs-full | InputToMethodUsedToMeasureContractsWithinScopeOfIFRS17 | X.XX instant | Input to method used to measure contracts within scope of IFRS 17 | The value of an input to a method used to measure contracts within the scope of IFRS 17. | disclosure: IFRS 17 117 a – Effective 2021-01-01 |
| ifrs-full | InsuranceContractsAxis | axis | Insurance contracts [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 17 100 c – Effective 2021-01-01, disclosure: IFRS 17 101 – Effective 2021-01-01, disclosure: IFRS 17 106 – Effective 2021-01-01, disclosure: IFRS 17 107 – Effective 2021-01-01, disclosure: IFRS 17 109 – Effective 2021-01-01 |
| ifrs-full | InsuranceContractsByComponentsAxis | axis | Insurance contracts by components [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 17 100 c – Effective 2021-01-01, disclosure: IFRS 17 101 – Effective 2021-01-01, disclosure: IFRS 17 107 – Effective 2021-01-01 |
| ifrs-full | InsuranceContractsByComponentsMember | member | Insurance contracts by components [member] | This member stands for all insurance contracts when disaggregated by components, ie the estimates of the present value of the future cash flows, the risk adjustment for non-financial risk and the contractual service margin. This member also represents the standard value for the “Insurance contracts by components” axis if no other member is used. [Refer: Insurance contracts [member]] | disclosure: IFRS 17 100 c – Effective 2021-01-01, disclosure: IFRS 17 101 – Effective 2021-01-01, disclosure: IFRS 17 107 – Effective 2021-01-01 |
| ifrs-full | InsuranceContractsByRemainingCoverageAndIncurredClaimsAxis | axis | Insurance contracts by remaining coverage and incurred claims [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 17 100 – Effective 2021-01-01 |
| ifrs-full | InsuranceContractsByRemainingCoverageAndIncurredClaimsMember | member | Insurance contracts by remaining coverage and incurred claims [member] | This member stands for all insurance contracts when disaggregated by remaining coverage and incurred claims. This member also represents the standard value for the “Insurance contracts by remaining coverage and incurred claims” axis if no other member is used. [Refer: Insurance contracts [member]] | disclosure: IFRS 17 100 – Effective 2021-01-01 |
| ifrs-full | InsuranceContractsIssuedMember | member | Insurance contracts issued [member] | This member stands for insurance contracts issued. [Refer: Insurance contracts [member]] | disclosure: IFRS 17 98 – Effective 2021-01-01, disclosure: IFRS 17 107 – Effective 2021-01-01, disclosure: IFRS 17 109 – Effective 2021-01-01, disclosure: IFRS 17 131 a – Effective 2021-01-01, disclosure: IFRS 17 132 b – Effective 2021-01-01 |
| ifrs-full | InsuranceContractsIssuedThatAreAssets | X instant, debit | Insurance contracts issued that are assets | The amount of insurance contracts issued that are assets. [Refer: Assets; Insurance contracts issued [member]] | disclosure: IAS 1 54 da – Effective 2021-01-01, disclosure: IFRS 17 78 a – Effective 2021-01-01 |
| ifrs-full | InsuranceContractsIssuedThatAreLiabilities | X instant, credit | Insurance contracts issued that are liabilities | The amount of insurance contracts issued that are liabilities. [Refer: Liabilities; Insurance contracts issued [member]] | disclosure: IAS 1 54 ma – Effective 2021-01-01, disclosure: IFRS 17 78 b – Effective 2021-01-01 |
| ifrs-full | InsuranceContractsLiabilityAsset | X instant, credit | Insurance contracts liability (asset) | The amount of insurance contracts liability (asset). [Refer: Assets; Liabilities; Insurance contracts [member]] | disclosure: IFRS 17 99 b – Effective 2021-01-01 |
| ifrs-full | InsuranceContractsLiabilityAssetAtDateOfChangeContractsWithDirectParticipationFeaturesForWhichEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncome | X instant, credit | Insurance contracts liability (asset) at date of change, contracts with direct participation features for which entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income | The amount of the insurance contracts liability (asset) at the date of the change of the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features to which the change applied. [Refer: Insurance contracts liability (asset)] | disclosure: IFRS 17 113 c – Effective 2021-01-01 |
| ifrs-full | InsuranceContractsMember | member | Types of insurance contracts [member] | This member stands for contracts under which one party (the insurer) accepts significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder if a specified uncertain future event (the insured event) adversely affects the policyholder. It also represents the standard value for the “Types of insurance contracts” axis if no other member is used. | common practice: IFRS 4 Disclosure – Expiry date 2021-01-01 |
| ifrs-full | InsuranceContractsMember2017 | member | Insurance contracts [member] | This member stands for contracts under which one party (the issuer) accepts significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder if a specified uncertain future event (the insured event) adversely affects the policyholder. All references in IFRS 17 to insurance contracts also apply to: (a) reinsurance contracts held, except: (i) for references to insurance contracts issued; and (ii) as described in paragraphs 60–70 of IFRS 17; (b) investment contracts with discretionary participation features provided the entity also issues insurance contracts, except for the reference to insurance contracts in paragraph 3(c) of IFRS 17 and as described in paragraph 71 of IFRS 17. An investment contract with discretionary participation features is a financial instrument that provides a particular investor with the contractual right to receive, as a supplement to an amount not subject to the discretion of the issuer, additional amounts: (a) that are expected to be a significant portion of the total contractual benefits; (b) the timing or amount of which are contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the returns on a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the entity or fund that issues the contract. This member also represents the standard value for the “Insurance contracts” axis if no other member is used. | disclosure: IFRS 17 100 c – Effective 2021-01-01, disclosure: IFRS 17 101 – Effective 2021-01-01, disclosure: IFRS 17 106 – Effective 2021-01-01, disclosure: IFRS 17 107 – Effective 2021-01-01, disclosure: IFRS 17 109 – Effective 2021-01-01 |
| ifrs-full | InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember | member | Insurance contracts other than those to which premium allocation approach has been applied [member] | This member stands for insurance contracts other than those to which the premium allocation approach has been applied. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts. | disclosure: IFRS 17 101 – Effective 2021-01-01, disclosure: IFRS 17 106 – Effective 2021-01-01, disclosure: IFRS 17 107 – Effective 2021-01-01, disclosure: IFRS 17 109 – Effective 2021-01-01 |
| ifrs-full | InsuranceContractsThatAreAssets | X instant, debit | Insurance contracts that are assets | The amount of insurance contracts that are assets. [Refer: Assets; Insurance contracts [member]] | disclosure: IFRS 17 99 b – Effective 2021-01-01 |
| ifrs-full | InsuranceContractsThatAreLiabilities | X instant, credit | Insurance contracts that are liabilities | The amount of insurance contracts that are liabilities. [Refer: Liabilities; Insurance contracts [member]] | disclosure: IFRS 17 99 b – Effective 2021-01-01 |
| ifrs-full | InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember | member | Insurance contracts to which premium allocation approach has been applied [member] | This member stands for insurance contracts to which the premium allocation approach has been applied. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts. | disclosure: IFRS 17 100 c – Effective 2021-01-01 |
| ifrs-full | InsuranceExpense | X duration, debit | Insurance expense | The amount of expense arising from purchased insurance. | common practice: IAS 1 112 c |
| ifrs-full | InsuranceFinanceIncomeExpenses | X duration, credit | Insurance finance income (expenses) | The amount that comprises the change in the carrying amount of the group of insurance contracts arising from: (a) the effect of the time value of money and changes in the time value of money; and (b) the effect of financial risk and changes in financial risk; but (c) excluding any such changes for groups of insurance contracts with direct participation features that would adjust the contractual service margin but do not do so when applying paragraphs 45(b)(ii), 45(b)(iii), 45(c)(ii) or 45(c)(iii) of IFRS 17. | disclosure: IFRS 17 110 – Effective 2021-01-01 |
| ifrs-full | InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossAbstract | | Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss [abstract] | | |
| ifrs-full | InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossBeforeTax | X duration, credit | Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss, before tax | The amount of insurance finance income (expenses) from insurance contracts issued that is excluded from profit or loss and recognised in other comprehensive income that will be reclassified subsequently to profit or loss, before tax. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]] | disclosure: IAS 1 91 b – Effective 2021-01-01, disclosure: IFRS 17 80 b – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01 |
| ifrs-full | InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossNetOfTax | X duration, credit | Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss, net of tax | The amount of insurance finance income (expenses) from insurance contracts issued that is excluded from profit or loss and recognised in other comprehensive income that will be reclassified subsequently to profit or loss, net of tax. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]] | disclosure: IAS 1 91 a – Effective 2021-01-01, disclosure: IFRS 17 80 b – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01 |
| ifrs-full | InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedRecognisedInProfitOrLoss | X duration, credit | Insurance finance income (expenses) from insurance contracts issued recognised in profit or loss | The amount of insurance finance income (expenses) from insurance contracts issued that is recognised in profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]] | disclosure: IAS 1 82 bb – Effective 2021-01-01, disclosure: IFRS 17 80 b – Effective 2021-01-01 |
| ifrs-full | InsuranceRevenue | X duration, credit | Insurance revenue | The amount of revenue arising from the groups of insurance contracts issued. Insurance revenue shall depict the provision of coverage and other services arising from the group of insurance contracts at an amount that reflects the consideration to which the entity expects to be entitled in exchange for those services. [Refer: Insurance contracts issued [member]; Revenue] | disclosure: IAS 1 82 a ii – Effective 2021-01-01, disclosure: IFRS 17 80 a – Effective 2021-01-01, disclosure: IFRS 17 106 – Effective 2021-01-01 |
| ifrs-full | InsuranceRevenueAbstract | | Insurance revenue [abstract] | | |
| ifrs-full | InsuranceRevenueAllocationOfPortionOfPremiumsThatRelateToRecoveryOfInsuranceAcquisitionCashFlows | X duration, credit | Insurance revenue, allocation of portion of premiums that relate to recovery of insurance acquisition cash flows | The amount of insurance revenue recognised in the period related to the allocation of the portion of the premiums that relate to the recovery of insurance acquisition cash flows. [Refer: Insurance revenue; Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)] | disclosure: IFRS 17 106 b – Effective 2021-01-01 |
| ifrs-full | InsuranceRevenueAmountsRelatingToChangesInLiabilityForRemainingCoverage | X duration, credit | Insurance revenue, amounts relating to changes in liability for remaining coverage | The amount of insurance revenue recognised in the period related to the changes in the liability for remaining coverage. [Refer: Insurance revenue; Net liabilities or assets for remaining coverage excluding loss component [member]] | disclosure: IFRS 17 106 a – Effective 2021-01-01 |
| ifrs-full | InsuranceRevenueAmountsRelatingToChangesInLiabilityForRemainingCoverageAbstract | | Insurance revenue, amounts relating to changes in liability for remaining coverage [abstract] | | |
| ifrs-full | InsuranceRevenueChangeInRiskAdjustmentForNonfinancialRisk | X duration, credit | Insurance revenue, change in risk adjustment for non-financial risk | The amount of insurance revenue recognised in the period related to the change in the risk adjustment for non-financial risk, as specified in paragraph B124(b) of IFRS 17. [Refer: Insurance revenue; Risk adjustment for non-financial risk [member]] | disclosure: IFRS 17 106 a ii – Effective 2021-01-01 |
| ifrs-full | InsuranceRevenueContractualServiceMarginRecognisedInProfitOrLossBecauseOfTransferOfServices | X duration, credit | Insurance revenue, contractual service margin recognised in profit or loss because of transfer of services | The amount of insurance revenue recognised in the period related to the contractual service margin recognised in profit or loss because of the transfer of services in the period, as specified in paragraph B124(c) of IFRS 17. [Refer: Insurance revenue; Contractual service margin [member]] | disclosure: IFRS 17 106 a iii – Effective 2021-01-01 |
| ifrs-full | InsuranceRevenueInsuranceServiceExpensesIncurredDuringPeriodMeasuredAtAmountsExpectedAtBeginningOfPeriod | X duration, credit | Insurance revenue, insurance service expenses incurred during period measured at amounts expected at beginning of period | The amount of insurance revenue recognised in the period related to the insurance service expenses incurred during the period measured at the amounts expected at the beginning of the period, as specified in paragraph B124(a) of IFRS 17. [Refer: Insurance revenue; Insurance service expenses from insurance contracts issued] | disclosure: IFRS 17 106 a i – Effective 2021-01-01 |
| ifrs-full | InsuranceRiskMember | member | Insurance risk [member] | This member stands for risk, other than financial risk, transferred from the holder of a contract to the issuer. [Refer: Financial risk [member]] | disclosure: IFRS 17 124 – Effective 2021-01-01, disclosure: IFRS 17 125 – Effective 2021-01-01, disclosure: IFRS 17 127 – Effective 2021-01-01, disclosure: IFRS 17 128 a i – Effective 2021-01-01 |
| ifrs-full | InsuranceServiceExpensesFromInsuranceContractsIssued | X duration, debit | Insurance service expenses from insurance contracts issued | The amount of expenses arising from a group of insurance contracts issued, comprising incurred claims (excluding repayments of investment components), other incurred insurance service expenses, amortisation of insurance acquisition cash flows, changes that relate to past service and changes that relate to future service. [Refer: Insurance contracts issued [member]] | disclosure: IAS 1 82 ab – Effective 2021-01-01, disclosure: IFRS 17 80 a – Effective 2021-01-01 |
| ifrs-full | InsuranceServiceResult | X duration, credit | Insurance service result | The amount comprising insurance revenue and insurance service expenses. [Refer: Insurance revenue; Insurance service expenses from insurance contracts issued; Income (expenses) from reinsurance contracts held, other than finance income (expenses)] | disclosure: IFRS 17 80 a – Effective 2021-01-01 |
| ifrs-full | InsuranceServiceResultAbstract | | Insurance service result [abstract] | | |
| ifrs-full | IntangibleAssetFairValueUsedAsDeemedCost | X instant, debit | Intangible asset fair value used as deemed cost | The amount of intangible assets for which fair value was used as their deemed cost in the opening IFRS statement of financial position. [Refer: Intangible assets other than goodwill] | disclosure: IFRS 1 30 |
| ifrs-full | IntangibleAssetsAcquiredByWayOfGovernmentGrant | X instant, debit | Intangible assets acquired by way of government grant | The amount of intangible assets acquired through government grants. [Refer: Government grants; Intangible assets other than goodwill] | disclosure: IAS 38 122 c ii |
| ifrs-full | IntangibleAssetsAcquiredByWayOfGovernmentGrantAtFairValue | X instant, debit | Intangible assets acquired by way of government grant, fair value initially recognised | The initial fair value of intangible assets acquired through government grants. [Refer: At fair value [member]; Government grants; Intangible assets other than goodwill] | disclosure: IAS 38 122 c i |
| ifrs-full | IntangibleAssetsAndGoodwill | X instant, debit | Intangible assets and goodwill | The amount of intangible assets and goodwill held by the entity. [Refer: Goodwill; Intangible assets other than goodwill] | common practice: IAS 1 55 |
| ifrs-full | IntangibleAssetsAndGoodwillAbstract | | Intangible assets and goodwill [abstract] | | |
| ifrs-full | IntangibleAssetsAndGoodwillMember | member | Intangible assets and goodwill [member] | This member stands for intangible assets and goodwill. It also represents the standard value for the “Classes of intangible assets and goodwill” axis if no other member is used. [Refer: Goodwill; Intangible assets other than goodwill] | common practice: IAS 38 118 |
| ifrs-full | IntangibleAssetsMaterialToEntity | X instant, debit | Intangible assets material to entity | The amount of intangible assets that are material to the entity’s financial statements. [Refer: Intangible assets other than goodwill] | disclosure: IAS 38 122 b |
| ifrs-full | IntangibleAssetsMaterialToEntityAxis | axis | Intangible assets material to entity [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IAS 38 122 b |
| ifrs-full | IntangibleAssetsMaterialToEntityMember | member | Intangible assets material to entity [member] | This member stands for intangible assets material to the entity. It also represents the standard value for the “Intangible assets material to entity” axis if no other member is used. [Refer: Intangible assets material to entity] | disclosure: IAS 38 122 b |
| ifrs-full | IntangibleAssetsOtherThanGoodwill | X instant, debit | Intangible assets other than goodwill | The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill] | disclosure: IAS 1 54 c, disclosure: IAS 38 118 e |
| ifrs-full | IntangibleAssetsOtherThanGoodwillAbstract | | Intangible assets other than goodwill [abstract] | | |
| ifrs-full | IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets | X instant, debit | Intangible assets other than goodwill, revalued assets, at cost | The amount of intangible assets other than goodwill that would have been recognised had the revalued intangible assets been measured using the cost model after recognition. [Refer: Intangible assets other than goodwill] | disclosure: IAS 38 124 a iii |
| ifrs-full | IntangibleAssetsOtherThanGoodwillCarryingAmountOfRevaluedAssets | X instant, debit | Intangible assets other than goodwill, revalued assets | The amount of intangible assets other than goodwill that are accounted for at revalued amounts. [Refer: Intangible assets other than goodwill] | disclosure: IAS 38 124 a ii |
| ifrs-full | IntangibleAssetsOtherThanGoodwillMember | member | Intangible assets other than goodwill [member] | This member stands for intangible assets other than goodwill. It also represents the standard value for the “Classes of intangible assets other than goodwill” axis if no other member is used. [Refer: Intangible assets other than goodwill] | example: IAS 36 127, disclosure: IAS 38 118, example: IFRS 16 53 |
| ifrs-full | IntangibleAssetsOtherThanGoodwillRevaluationSurplus | X instant, credit | Intangible assets other than goodwill, revaluation surplus | The amount of revaluation surplus that relates to intangible assets other than goodwill. [Refer: Intangible assets other than goodwill; Revaluation surplus] | disclosure: IAS 38 124 b |
| ifrs-full | IntangibleAssetsPledgedAsSecurityForLiabilities | X instant, debit | Intangible assets pledged as security for liabilities | The amount of intangible assets pledged as security for liabilities. [Refer: Intangible assets other than goodwill] | disclosure: IAS 38 122 d |
| ifrs-full | IntangibleAssetsRelatingToInsuranceContractsAcquiredInBusinessCombinationsOrPortfolioTransfers | X instant, debit | Intangible assets relating to insurance contracts acquired in business combinations or portfolio transfers | The amount of intangible assets relating to insurance contracts acquired in business combinations or portfolio transfers. [Refer: Business combinations [member]; Intangible assets other than goodwill; Types of insurance contracts [member]] | example: IFRS 4 IG23 b – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01 |
| ifrs-full | IntangibleAssetsUnderDevelopment | X instant, debit | Intangible assets under development | The amount of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill] | example: IAS 38 119 g |
| ifrs-full | IntangibleAssetsUnderDevelopmentMember | member | Intangible assets under development [member] | This member stands for a class of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill] | example: IAS 38 119 g |
| ifrs-full | IntangibleAssetsWhoseTitleIsRestricted | X instant, debit | Intangible assets whose title is restricted | The amount of intangible assets whose title is restricted. [Refer: Intangible assets other than goodwill] | disclosure: IAS 38 122 d |
| ifrs-full | IntangibleAssetsWithIndefiniteUsefulLife | X instant, debit | Intangible assets with indefinite useful life | The amount of intangible assets assessed as having an indefinite useful life. [Refer: Intangible assets other than goodwill] | disclosure: IAS 36 134 b, disclosure: IAS 36 135 b, disclosure: IAS 38 122 a |
| ifrs-full | IntangibleAssetsWithIndefiniteUsefulLifeAxis | axis | Intangible assets with indefinite useful life [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IAS 38 122 a |
| ifrs-full | IntangibleAssetsWithIndefiniteUsefulLifeMember | member | Intangible assets with indefinite useful life [member] | This member stands for intangible assets with an indefinite useful life. It also represents the standard value for the “Intangible assets with indefinite useful life” axis if no other member is used. [Refer: Intangible assets with indefinite useful life] | disclosure: IAS 38 122 a |
| ifrs-full | IntangibleExplorationAndEvaluationAssets | X instant, debit | Intangible exploration and evaluation assets | The amount of exploration and evaluation assets recognised as intangible assets in accordance with the entity’s accounting policy. [Refer: Exploration and evaluation assets [member]] | common practice: IAS 38 119, disclosure: IFRS 6 25 |
| ifrs-full | IntangibleExplorationAndEvaluationAssetsMember | member | Intangible exploration and evaluation assets [member] | This member stands for a class of intangible assets representing intangible exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]] | disclosure: IFRS 6 25 |
| ifrs-full | InterestCostsAbstract | | Interest costs [abstract] | | |
| ifrs-full | InterestCostsCapitalised | X duration | Interest costs capitalised | The amount of interest costs that an entity incurs in connection with the borrowing of funds that are directly attributable to the acquisition, construction or production of a qualifying asset and which form part of the cost of that asset. | common practice: IAS 1 112 c |
| ifrs-full | InterestCostsIncurred | X duration | Interest costs incurred | The amount of interest costs that an entity incurs. | common practice: IAS 1 112 c |
| ifrs-full | InterestExpense | X duration, debit | Interest expense | The amount of expense arising from interest. | disclosure: IFRS 12 B13 f, disclosure: IFRS 8 23 d, disclosure: IFRS 8 28 e |
| ifrs-full | InterestExpenseForFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss | X duration, debit | Interest expense for financial liabilities not at fair value through profit or loss | The amount of interest expense for financial liabilities that are not at fair value through profit or loss. [Refer: At fair value [member]; Interest expense; Financial liabilities] | disclosure: IFRS 7 20 b |
| ifrs-full | InterestExpenseIncomeNetDefinedBenefitLiabilityAsset | X duration, credit | Interest expense (income), net defined benefit liability (asset) | The increase (decrease) in the net defined benefit liability (asset) resulting from the passage of time. [Refer: Interest expense; Net defined benefit liability (asset)] | disclosure: IAS 19 141 b |
| ifrs-full | InterestExpenseOnBankLoansAndOverdrafts | X duration, debit | Interest expense on bank loans and overdrafts | The amount of interest expense on bank loans and overdrafts. [Refer: Interest expense; Bank overdrafts] | common practice: IAS 1 112 c |
| ifrs-full | InterestExpenseOnBonds | X duration, debit | Interest expense on bonds | The amount of interest expense on bonds issued. [Refer: Interest expense; Bonds issued] | common practice: IAS 1 112 c |
| ifrs-full | InterestExpenseOnBorrowings | X duration, debit | Interest expense on borrowings | The amount of interest expense on borrowings. [Refer: Interest expense; Borrowings] | common practice: IAS 1 112 c |
| ifrs-full | InterestExpenseOnDebtInstrumentsIssued | X duration, debit | Interest expense on debt instruments issued | The amount of interest expense on debt instruments issued. [Refer: Interest expense; Debt instruments issued] | common practice: IAS 1 112 c |
| ifrs-full | InterestExpenseOnDepositsFromBanks | X duration, debit | Interest expense on deposits from banks | The amount of interest expense on deposits from banks. [Refer: Interest expense; Deposits from banks] | common practice: IAS 1 112 c |
| ifrs-full | InterestExpenseOnDepositsFromCustomers | X duration, debit | Interest expense on deposits from customers | The amount of interest expense on deposits from customers. [Refer: Interest expense; Deposits from customers] | common practice: IAS 1 112 c |
| ifrs-full | InterestExpenseOnFinancialLiabilitiesDesignatedAtFairValueThroughProfitOrLoss | X duration, debit | Interest expense on financial liabilities designated at fair value through profit or loss | The amount of interest expense on financial liabilities designated at fair value through profit or loss. [Refer: Interest expense; Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently] | common practice: IAS 1 112 c |
| ifrs-full | InterestExpenseOnFinancialLiabilitiesHeldForTrading | X duration, debit | Interest expense on financial liabilities held for trading | The amount of interest expense on financial liabilities held for trading. [Refer: Interest expense; Financial liabilities at fair value through profit or loss that meet definition of held for trading] | common practice: IAS 1 112 c |
| ifrs-full | InterestExpenseOnLeaseLiabilities | X duration, debit | Interest expense on lease liabilities | The amount of interest expense on lease liabilities. [Refer: Lease liabilities] | disclosure: IFRS 16 53 b |
| ifrs-full | InterestExpenseOnLiabilitiesDueToCentralBanks | X duration, debit | Interest expense on liabilities due to central banks | The amount of interest expense on liabilities due to central banks. [Refer: Interest expense; Liabilities due to central banks] | common practice: IAS 1 112 c |
| ifrs-full | InterestExpenseOnOtherFinancialLiabilities | X duration, debit | Interest expense on other financial liabilities | The amount of interest expense on other financial liabilities. [Refer: Interest expense; Other financial liabilities] | common practice: IAS 1 112 c |
| ifrs-full | InterestExpenseOnRepurchaseAgreementsAndCashCollateralOnSecuritiesLent | X duration, debit | Interest expense on repurchase agreements and cash collateral on securities lent | The amount of interest expense on repurchase agreements and cash collateral on securities lent. [Refer: Interest expense; Repurchase agreements and cash collateral on securities lent] | common practice: IAS 1 112 c |
| ifrs-full | InterestIncomeAndInterestExpenseForFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLossAbstract | | Interest income and interest expense for financial assets or financial liabilities not at fair value through profit or loss [abstract] | | |
| ifrs-full | InterestIncomeExpenseRecognisedForAssetsReclassifiedIntoMeasuredAtAmortisedCost | X duration, credit | Interest revenue recognised for assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category | The amount of revenue arising from interest recognised for assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category. [Refer: Interest income (expense); Financial assets at amortised cost] | disclosure: IFRS 7 12C b |
| ifrs-full | InterestIncomeExpenseRecognisedForFinancialAssetsReclassifiedIntoMeasuredAtAmortisedCostFirstApplicationOfIFRS9 | X duration, credit | Interest revenue (expense) recognised for financial assets reclassified out of fair value through profit or loss category, initial application of IFRS 9 | The amount of interest revenue (expense) recognised for financial assets that have been reclassified out of fair value through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial assets] | disclosure: IFRS 7 42N b |
| ifrs-full | InterestIncomeExpenseRecognisedForFinancialLiabilitiesReclassifiedIntoMeasuredAtAmortisedCostFirstApplicationOfIFRS9 | X duration, credit | Interest revenue (expense) recognised for financial liabilities reclassified out of fair value through profit or loss category, initial application of IFRS 9 | The amount of interest revenue (expense) recognised for financial liabilities that have been reclassified out of fair value through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial liabilities] | disclosure: IFRS 7 42N b |
| ifrs-full | InterestIncomeForFinancialAssetsMeasuredAtAmortisedCost | X duration, credit | Interest revenue for financial assets measured at amortised cost | The amount of revenue arising from interest for financial assets that are measured at amortised cost. [Refer: Interest income; Financial assets at amortised cost] | disclosure: IFRS 7 20 b |
| ifrs-full | InterestIncomeForFinancialAssetsNotAtFairValueThroughProfitOrLoss | X duration, credit | Interest income for financial assets not at fair value through profit or loss | The amount of income arising from interest for financial assets that are not at fair value through profit or loss. [Refer: Interest income] | disclosure: IFRS 7 20 b – Expiry date 2021-01-01 |
| ifrs-full | InterestIncomeOnAvailableforsaleFinancialAssets | X duration, credit | Interest income on available-for-sale financial assets | The amount of interest income on available-for-sale financial assets. [Refer: Interest income; Financial assets available-for-sale] | common practice: IAS 1 112 c – Expiry date 2021-01-01 |
| ifrs-full | InterestIncomeOnCashAndBankBalancesAtCentralBanks | X duration, credit | Interest income on cash and bank balances at central banks | The amount of interest income on cash and bank balances at central banks. [Refer: Interest income; Cash and bank balances at central banks] | common practice: IAS 1 112 c |
| ifrs-full | InterestIncomeOnCashAndCashEquivalents | X duration, credit | Interest income on cash and cash equivalents | The amount of interest income on cash and cash equivalents. [Refer: Interest income; Cash and cash equivalents] | common practice: IAS 1 112 c |
| ifrs-full | InterestIncomeOnDebtInstrumentsHeld | X duration, credit | Interest income on debt instruments held | The amount of interest income on debt instruments held. [Refer: Interest income; Debt instruments held] | common practice: IAS 1 112 c |
| ifrs-full | InterestIncomeOnDeposits | X duration, credit | Interest income on deposits | The amount of interest income on deposits. [Refer: Interest income] | common practice: IAS 1 112 c |
| ifrs-full | InterestIncomeOnFinancialAssetsDesignatedAtFairValueThroughProfitOrLoss | X duration, credit | Interest income on financial assets designated at fair value through profit or loss | The amount of interest income on financial assets designated at fair value through profit or loss. [Refer: Interest income; Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently] | common practice: IAS 1 112 c |
| ifrs-full | InterestIncomeOnFinancialAssetsHeldForTrading | X duration, credit | Interest income on financial assets held for trading | The amount of interest income on financial assets held for trading. [Refer: Interest income; Financial assets at fair value through profit or loss, classified as held for trading] | common practice: IAS 1 112 c |
| ifrs-full | InterestIncomeOnHeldtomaturityInvestments | X duration, credit | Interest income on held-to-maturity investments | The amount of interest income on held-to-maturity investments. [Refer: Interest income; Held-to-maturity investments] | common practice: IAS 1 112 c – Expiry date 2021-01-01 |
| ifrs-full | InterestIncomeOnImpairedFinancialAssetsAccrued | X duration, credit | Interest income on impaired financial assets accrued | The amount of income arising from interest on impaired financial assets accrued after impairment using the rate of interest used to discount the future cash flows for the purpose of measuring the impairment loss. [Refer: Interest income] | disclosure: IFRS 7 20 d – Expiry date 2021-01-01 |
| ifrs-full | InterestIncomeOnImpairedFinancialAssetsAccruedAbstract | | Interest income on impaired financial assets accrued [abstract] | | |
| ifrs-full | InterestIncomeOnLoansAndAdvancesToBanks | X duration, credit | Interest income on loans and advances to banks | The amount of interest income on loans and advances to banks. [Refer: Interest income; Loans and advances to banks] | common practice: IAS 1 112 c |
| ifrs-full | InterestIncomeOnLoansAndAdvancesToCustomers | X duration, credit | Interest income on loans and advances to customers | The amount of interest income on loans and advances to customers. [Refer: Interest income; Loans and advances to customers] | common practice: IAS 1 112 c |
| ifrs-full | InterestIncomeOnLoansAndReceivables | X duration, credit | Interest income on loans and receivables | The amount of interest income on loans and receivables. [Refer: Interest income; Loans and receivables] | common practice: IAS 1 112 c – Expiry date 2021-01-01 |
| ifrs-full | InterestIncomeOnOtherFinancialAssets | X duration, credit | Interest income on other financial assets | The amount of interest income on other financial assets. [Refer: Interest income; Other financial assets] | common practice: IAS 1 112 c |
| ifrs-full | InterestIncomeOnReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed | X duration, credit | Interest income on reverse repurchase agreements and cash collateral on securities borrowed | The amount of interest income on reverse repurchase agreements and cash collateral on securities borrowed. [Refer: Interest income; Reverse repurchase agreements and cash collateral on securities borrowed] | common practice: IAS 1 112 c |
| ifrs-full | InterestIncomeReimbursementRights | X duration, debit | Interest income, reimbursement rights | The increase (decrease) in reimbursement rights resulting from income arising from interest on reimbursement rights. [Refer: Interest income; Reimbursement rights, at fair value] | disclosure: IAS 19 141 b |
| ifrs-full | InterestPaidClassifiedAsFinancingActivities | X duration, credit | Interest paid, classified as financing activities | The cash outflow for interest paid, classified as financing activities. | disclosure: IAS 7 31 |
| ifrs-full | InterestPaidClassifiedAsInvestingActivities | X duration, credit | Interest paid, classified as investing activities | The cash outflow for interest paid, classified as investing activities. | disclosure: IAS 7 31 |
| ifrs-full | InterestPaidClassifiedAsOperatingActivities | X duration, credit | Interest paid, classified as operating activities | The cash outflow for interest paid, classified as operating activities. | disclosure: IAS 7 31 |
| ifrs-full | InterestPayable | X instant, credit | Interest payable | The amount of interest recognised as a liability. | common practice: IAS 1 112 c |
| ifrs-full | InterestRateMeasurementInputMember | member | Interest rate, measurement input [member] | This member stands for an interest rate used as a measurement input. | example: IFRS 13 B36 a |
| ifrs-full | InterestRateRiskMember | member | Interest rate risk [member] | This member stands for the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. [Refer: Financial instruments, class [member]] | disclosure: IFRS 17 124 – Effective 2021-01-01, disclosure: IFRS 17 125 – Effective 2021-01-01, disclosure: IFRS 17 127 – Effective 2021-01-01, disclosure: IFRS 17 128 a ii – Effective 2021-01-01, disclosure: IFRS 7 Defined terms |
| ifrs-full | InterestRateSwapContractMember | member | Interest rate swap contract [member] | This member stands for an interest rate swap contract. [Refer: Swap contract [member]] | common practice: IAS 1 112 c |
| ifrs-full | InterestRateTypesMember | member | Interest rate types [member] | This member stands for all types of interest rates. It also represents the standard value for the “Types of interest rates” axis if no other member is used. [Refer: Interest rate risk [member]] | common practice: IFRS 7 39 |
| ifrs-full | InterestReceivable | X instant, debit | Interest receivable | The amount of interest recognised as a receivable. | common practice: IAS 1 112 c |
| ifrs-full | InterestReceivedClassifiedAsInvestingActivities | X duration, debit | Interest received, classified as investing activities | The cash inflow from interest received, classified as investing activities. | disclosure: IAS 7 31 |
| ifrs-full | InterestReceivedClassifiedAsOperatingActivities | X duration, debit | Interest received, classified as operating activities | The cash inflow from interest received, classified as operating activities. | disclosure: IAS 7 31 |
| ifrs-full | InterestRevenueCalculatedUsingEffectiveInterestMethod | X duration, credit | Interest revenue calculated using effective interest method | The amount of interest revenue calculated using the effective interest method. Effective interest method is the method that is used in the calculation of the amortised cost of a financial asset or a financial liability and in the allocation and recognition of the interest revenue or interest expense in profit or loss over the relevant period. [Refer: Revenue] | disclosure: IAS 1 82 a i – Effective 2021-01-01, disclosure: IAS 1 82 a |
| ifrs-full | InterestRevenueExpense | X duration, credit | Interest income (expense) | The amount of income or expense arising from interest. [Refer: Interest expense; Interest income] | common practice: IAS 1 85, disclosure: IFRS 8 28 e, disclosure: IFRS 8 23 |
| ifrs-full | InterestRevenueForFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome | X duration, credit | Interest revenue for financial assets measured at fair value through other comprehensive income | The amount of interest revenue arising on financial assets measured at fair value through other comprehensive income. [Refer: Revenue; Financial assets measured at fair value through other comprehensive income] | disclosure: IFRS 7 20 b |
| ifrs-full | InternalCreditGradesAxis | axis | Internal credit grades [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 4 39G a – Expiry date 2021-01-01, example: IFRS 7 IG20C, example: IFRS 7 35M, example: IFRS 7 IG25 b – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01 |
| ifrs-full | InternalCreditGradesMember | member | Internal credit grades [member] | This member stands for credit grades that have been developed by the entity itself. | disclosure: IFRS 4 39G a – Expiry date 2021-01-01, example: IFRS 7 IG20C, example: IFRS 7 35M, example: IFRS 7 IG25 b – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01 |
| ifrs-full | InternallyGeneratedMember | member | Internally generated [member] | This member stands for items that have been internally generated by the entity. | disclosure: IAS 38 118 |
| ifrs-full | IntrinsicValueOfLiabilitiesFromSharebasedPaymentTransactionsForWhichCounterpartysRightToCashOrOtherAssetsVested2011 | X instant, credit | Intrinsic value of liabilities from share-based payment transactions for which counterparty’s right to cash or other assets vested | The intrinsic value of liabilities arising from share-based transactions for which the counterparty’s right to cash or other assets had vested by the end of the period (for example, vested share appreciation rights). The intrinsic value is the difference between the fair value of the shares to which the counterparty has the (conditional or unconditional) right to subscribe, or which it has the right to receive, and the price (if any) that the counterparty is (or will be) required to pay for those shares. Share-based payment transactions are transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services, for which the counterparty’s right to cash or other assets had vested by the end of the period (for example, vested share appreciation rights). | disclosure: IFRS 2 51 b ii |
| ifrs-full | Inventories | X instant, debit | Current inventories | The amount of current inventories. [Refer: Inventories] | disclosure: IAS 1 54 g, example: IAS 1 68, disclosure: IAS 2 36 b |
| ifrs-full | InventoriesAtFairValueLessCostsToSell | X instant, debit | Inventories, at fair value less costs to sell | The amount of inventories carried at fair value less costs to sell. [Refer: At fair value [member]] | disclosure: IAS 2 36 c |
| ifrs-full | InventoriesAtNetRealisableValue | X instant, debit | Inventories, at net realisable value | The amount of inventories carried at net realisable value. [Refer: Inventories] | common practice: IAS 2 36 |
| ifrs-full | InventoriesPledgedAsSecurityForLiabilities | X instant, debit | Inventories pledged as security for liabilities | The amount of inventories pledged as security for liabilities. [Refer: Inventories] | disclosure: IAS 2 36 h |
| ifrs-full | InventoriesTotal | X instant, debit | Inventories | The amount of assets: (a) held for sale in the ordinary course of business; (b) in the process of production for such sale; or (c) in the form of materials or supplies to be consumed in the production process or in the rendering of services. Inventories encompass goods purchased and held for resale including, for example, merchandise purchased by a retailer and held for resale, or land and other property held for resale. Inventories also encompass finished goods produced, or work in progress being produced, by the entity and include materials and supplies awaiting use in the production process. [Refer: Current finished goods; Current merchandise; Current work in progress; Land] | disclosure: IAS 1 54 g |
| ifrs-full | InventoryCostFormulas | text | Description of inventory cost formulas | The description of the cost formulas used to measure inventory. [Refer: Inventories] | disclosure: IAS 2 36 a |
| ifrs-full | InventoryRecognisedAsOfAcquisitionDate | X instant, debit | Inventory recognised as of acquisition date | The amount recognised as of the acquisition date for inventory acquired in a business combination. [Refer: Inventories; Business combinations [member]] | example: IFRS 3 B64 i, example: IFRS 3 IE72 |
| ifrs-full | InventoryWritedown2011 | X duration | Inventory write-down | The amount of expense recognised related to the write-down of inventories to net realisable value. [Refer: Inventories] | disclosure: IAS 1 98 a, disclosure: IAS 2 36 e |
| ifrs-full | InvestmentAccountedForUsingEquityMethod | X instant, debit | Investments accounted for using equity method | The amount of investments accounted for using the equity method. The equity method is a method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor’s share of net assets of the investee. The investor’s profit or loss includes its share of the profit or loss of the investee. The investor’s other comprehensive income includes its share of the other comprehensive income of the investee. [Refer: At cost [member]] | disclosure: IAS 1 54 e, disclosure: IFRS 12 B16, disclosure: IFRS 8 24 a |
| ifrs-full | InvestmentContractsLiabilities | X instant, credit | Investment contracts liabilities | The amount of liabilities relating to investment contracts that fall within the scope of IAS 39 or IFRS 9. | common practice: IAS 1 55 |
| ifrs-full | InvestmentFundsAmountContributedToFairValueOfPlanAssets | X instant, debit | Investment funds, amount contributed to fair value of plan assets | The amount investment funds contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]; Investment funds [member]] | example: IAS 19 142 f |
| ifrs-full | InvestmentFundsMember | member | Investment funds [member] | This member stands for investment funds. | example: IFRS 12 B23 c |
| ifrs-full | InvestmentIncome | X duration, credit | Investment income | The amount of investment income, such as interest and dividends. | common practice: IAS 1 85, disclosure: IAS 26 35 b iii |
| ifrs-full | InvestmentProperty | X instant, debit | Investment property | The amount of property (land or a building – or part of a building – or both) held (by the owner or by the lessee as a right-of-use asset) to earn rentals or for capital appreciation or both, rather than for: (a) use in the production or supply of goods or services or for administrative purposes; or (b) sale in the ordinary course of business. | disclosure: IAS 1 54 b, disclosure: IAS 40 76, disclosure: IAS 40 79 d |
| ifrs-full | InvestmentPropertyAbstract | | Investment property [abstract] | | |
| ifrs-full | InvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModelAtTimeOfSale | X instant, debit | Investment property carried at cost or in accordance with IFRS 16 within fair value model, at time of sale | The amount at the time of the sale of investment property carried at cost or in accordance with IFRS 16 within fair value model. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property] | disclosure: IAS 40 78 d ii |
| ifrs-full | InvestmentPropertyCompleted | X instant, debit | Investment property completed | The amount of investment property whose construction or development is complete. [Refer: Investment property] | common practice: IAS 1 112 c |
| ifrs-full | InvestmentPropertyCompletedMember | member | Investment property completed [member] | This member stands for completed investment property. [Refer: Investment property completed] | common practice: IAS 1 112 c |
| ifrs-full | InvestmentPropertyFairValueUsedAsDeemedCost | X instant, debit | Investment property fair value used as deemed cost | The amount of investment property, for which fair value was used as deemed cost in the opening IFRS statement of financial position. [Refer: Investment property] | disclosure: IFRS 1 30 |
| ifrs-full | InvestmentPropertyMember | member | Investment property [member] | This member stands for investment property. It also represents the standard value for the “Types of investment property” axis if no other member is used. [Refer: Investment property] | common practice: IAS 1 112 c, example: IFRS 13 IE60, example: IFRS 13 94 |
| ifrs-full | InvestmentPropertyUnderConstructionOrDevelopment | X instant, debit | Investment property under construction or development | The amount of property that is being constructed or developed for future use as investment property. [Refer: Investment property] | common practice: IAS 1 112 c |
| ifrs-full | InvestmentPropertyUnderConstructionOrDevelopmentMember | member | Investment property under construction or development [member] | This member stands for investment property under construction or development. [Refer: Investment property under construction or development] | common practice: IAS 1 112 c |
| ifrs-full | InvestmentsAccountedForUsingEquityMethodAbstract | | Investments accounted for using equity method [abstract] | | |
| ifrs-full | InvestmentsAccountedForUsingEquityMethodMember | member | Investments accounted for using equity method [member] | This member stands for investments accounted for using the equity method. [Refer: Investments accounted for using equity method] | common practice: IAS 36 127 |
| ifrs-full | InvestmentsForRiskOfPolicyholders | X instant, debit | Investments for risk of policyholders | The amount of investments against insurance liabilities where all risk is borne by the policyholders. | common practice: IAS 1 55 |
| ifrs-full | InvestmentsInAssociates | X instant, debit | Investments in associates | The amount of investments in associates in an entity’s separate financial statements. [Refer: Associates [member]] | disclosure: IAS 27 10 |
| ifrs-full | InvestmentsInAssociatesAccountedForUsingEquityMethod | X instant, debit | Investments in associates accounted for using equity method | The amount of investments in associates accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method] | common practice: IAS 1 55 |
| ifrs-full | InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis | axis | Investments in equity instruments designated at fair value through other comprehensive income [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 7 11A c |
| ifrs-full | InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember | member | Investments in equity instruments designated at fair value through other comprehensive income [member] | This member stands for investments in equity instruments that the entity has designated at fair value through other comprehensive income. It also represents the standard value for the “Investments in equity instruments designated at fair value through other comprehensive income” axis if no other member is used. [Refer: At fair value [member]; Other comprehensive income] | disclosure: IFRS 7 11A c, disclosure: IFRS 7 8 h |
| ifrs-full | InvestmentsInJointVentures | X instant, debit | Investments in joint ventures | The amount of investments in joint ventures in an entity’s separate financial statements. [Refer: Joint ventures [member]] | disclosure: IAS 27 10 |
| ifrs-full | InvestmentsInJointVenturesAccountedForUsingEquityMethod | X instant, debit | Investments in joint ventures accounted for using equity method | The amount of investments in joint ventures accounted for using the equity method. [Refer: Joint ventures [member]; Investments accounted for using equity method] | common practice: IAS 1 55 |
| ifrs-full | InvestmentsInSubsidiaries | X instant, debit | Investments in subsidiaries | The amount of investments in subsidiaries in an entity’s separate financial statements. [Refer: Subsidiaries [member]] | disclosure: IAS 27 10 |
| ifrs-full | InvestmentsInSubsidiariesJointVenturesAndAssociates | X instant, debit | Investments in subsidiaries, joint ventures and associates | The amount of investments in subsidiaries, joint ventures and associates in an entity’s separate financial statements. [Refer: Associates [member]; Joint ventures [member]; Subsidiaries [member]; Investments in subsidiaries] | disclosure: IAS 27 10 |
| ifrs-full | InvestmentsInSubsidiariesJointVenturesAndAssociatesAbstract | | Investments in subsidiaries, joint ventures and associates [abstract] | | |
| ifrs-full | InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod | X instant, debit | Investments other than investments accounted for using equity method | The amount of investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method] | common practice: IAS 1 55 |
| ifrs-full | IssueCostsNotRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination | X duration, debit | Issue costs not recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination | The amount of issue costs not recognised as an expense for transactions recognised separately from the acquisition of assets and assumption of liabilities in a business combination. [Refer: Business combinations [member]] | disclosure: IFRS 3 B64 m |
| ifrs-full | IssuedCapital | X instant, credit | Issued capital | The nominal value of capital issued. | example: IAS 1 78 e |
| ifrs-full | IssuedCapitalMember | member | Issued capital [member] | This member stands for a component of equity representing issued capital. | disclosure: IAS 1 106 |
| ifrs-full | IssueOfConvertibleInstruments | X duration, credit | Issue of convertible instruments | The change in equity resulting from the issuing of convertible instruments. | common practice: IAS 1 106 d |
| ifrs-full | IssueOfEquity | X duration, credit | Issue of equity | The increase in equity through the issue of equity instruments. | disclosure: IAS 1 106 d iii |
| ifrs-full | IssuesFairValueMeasurementAssets | X duration, debit | Issues, fair value measurement, assets | The increase in the fair value measurement of assets resulting from issues of those assets. [Refer: At fair value [member]] | disclosure: IFRS 13 93 e iii |
| ifrs-full | IssuesFairValueMeasurementEntitysOwnEquityInstruments | X duration, credit | Issues, fair value measurement, entity’s own equity instruments | The increase in the fair value measurement of the entity’s own equity instruments resulting from issues of those equity instruments. [Refer: At fair value [member]; Entity’s own equity instruments [member]] | disclosure: IFRS 13 93 e iii |
| ifrs-full | IssuesFairValueMeasurementLiabilities | X duration, credit | Issues, fair value measurement, liabilities | The increase in fair value measurement of liabilities resulting from issues of those liabilities. [Refer: At fair value [member]] | disclosure: IFRS 13 93 e iii |
| esef_cor | ItemsAreFurtherDetailedInSection800100SubclassificationsOfAssetsLiabilitiesAndEquities | guidance | Items are further detailed in section [800100] Subclassifications of assets, liabilities and equities | | |
| esef_cor | ItemsAreFurtherDetailedInSection800200AnalysisOfIncomeAndExpense | guidance | Items are further detailed in section [800200] Analysis of income and expense | | |
| esef_cor | ItemsAreFurtherDetailedInSection800300StatementOfCashFlowsAdditionalDisclosures | guidance | Items are further detailed in section [800300] Statement of cash flows, additional disclosures | | |
| esef_cor | ItemsAreFurtherDetailedInSection800400StatementOfChangesInEquityAdditionalDisclosures | guidance | Items are further detailed in section [800400] Statement of changes in equity, additional disclosures | | |
| ifrs-full | ItemsForPresentationOfRegulatoryDeferralAccountsAbstract | | Items for presentation of regulatory deferral accounts [abstract] | | |
| ifrs-full | ItemsInCourseOfCollectionFromOtherBanks | X instant, debit | Items in course of collection from other banks | The amount of items that have been transmitted from other banks but not yet been received and processed by the entity. | common practice: IAS 1 55 |
| ifrs-full | ItemsInCourseOfTransmissionToOtherBanks | X instant, credit | Items in course of transmission to other banks | The amount of items that have been transmitted to but not yet received and processed by other banks. | common practice: IAS 1 55 |
| ifrs-full | ItemsOfContingentLiabilitiesAxis | axis | Items of contingent liabilities [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 3 B64 j |
| ifrs-full | ItemsOfContingentLiabilitiesMember | member | Items of contingent liabilities [member] | This member stands for aggregated individual items of contingent liabilities. It also represents the standard value for the “Items of contingent liabilities” axis if no other member is used. [Refer: Contingent liabilities [member]] | disclosure: IFRS 3 B64 j |
| ifrs-full | JointControlOrSignificantInfluenceMember | member | Entities with joint control or significant influence over entity [member] | This member stands for entities that have joint control or significant influence over the entity. Joint control is a contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require the unanimous consent of the parties sharing control. Significant influence is the power to participate in the financial and operating policy decisions of the investee, but not control or joint control of those policies. | disclosure: IAS 24 19 b |
| ifrs-full | JointOperationsAxis | axis | Joint operations [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 12 B4 c |
| ifrs-full | JointOperationsMember | member | Joint operations [member] | This member stands for joint arrangements whereby the parties that have joint control of the arrangement have rights to the assets, and obligations for the liabilities, relating to the arrangement. | disclosure: IFRS 12 B4 c |
| ifrs-full | JointVenturesAxis | axis | Joint ventures [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 b, disclosure: IFRS 4 39M – Effective on first application of IFRS 9, disclosure: IFRS 4 39J – Expiry date 2021-01-01 |
| ifrs-full | JointVenturesMember | member | Joint ventures [member] | This member stands for joint arrangements whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement. | disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 b, disclosure: IFRS 4 39M a – Effective on first application of IFRS 9, disclosure: IFRS 4 39J a – Expiry date 2021-01-01 |
| ifrs-full | JointVenturesWhereEntityIsVenturerMember | member | Joint ventures where entity is venturer [member] | This member stands for joint ventures in which the entity is a joint venturer. A venturer is a party to a joint venture and has joint control over that joint venture. [Refer: Joint ventures [member]] | disclosure: IAS 24 19 e |
| ifrs-full | KeyManagementPersonnelCompensation | X duration, debit | Key management personnel compensation | The amount of compensation to key management personnel. [Refer: Key management personnel of entity or parent [member]] | disclosure: IAS 24 17 |
| ifrs-full | KeyManagementPersonnelCompensationOtherLongtermBenefits | X duration, debit | Key management personnel compensation, other long-term employee benefits | The amount of compensation to key management personnel in the form of other long-term employee benefits. [Refer: Other long-term employee benefits; Key management personnel of entity or parent [member]] | disclosure: IAS 24 17 c |
| ifrs-full | KeyManagementPersonnelCompensationPostemploymentBenefits | X duration, debit | Key management personnel compensation, post-employment benefits | The amount of compensation to key management personnel in the form of post-employment benefits. [Refer: Key management personnel of entity or parent [member]] | disclosure: IAS 24 17 b |
| ifrs-full | KeyManagementPersonnelCompensationSharebasedPayment | X duration, debit | Key management personnel compensation, share-based payment | The amount of compensation to key management personnel in the form of share-based payments. [Refer: Key management personnel of entity or parent [member]] | disclosure: IAS 24 17 e |
| ifrs-full | KeyManagementPersonnelCompensationShorttermEmployeeBenefits | X duration, debit | Key management personnel compensation, short-term employee benefits | The amount of compensation to key management personnel in the form of short-term employee benefits. [Refer: Key management personnel of entity or parent [member]] | disclosure: IAS 24 17 a |
| ifrs-full | KeyManagementPersonnelCompensationTerminationBenefits | X duration, debit | Key management personnel compensation, termination benefits | The amount of compensation to key management personnel in the form of termination benefits. [Refer: Termination benefits expense; Key management personnel of entity or parent [member]] | disclosure: IAS 24 17 d |
| ifrs-full | KeyManagementPersonnelOfEntityOrParentMember | member | Key management personnel of entity or parent [member] | This member stands for those persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any director (whether executive or otherwise) of that entity. | disclosure: IAS 24 19 f |
| ifrs-full | Land | X instant, debit | Land | The amount of property, plant and equipment representing land held by the entity for use in operations. [Refer: Property, plant and equipment] | example: IAS 16 37 a |
| ifrs-full | LandAndBuildings | X instant, debit | Land and buildings | The amount of property, plant and equipment representing land and depreciable buildings and similar structures for use in operations. [Refer: Buildings; Land; Property, plant and equipment] | example: IAS 16 37 b |
| ifrs-full | LandAndBuildingsAbstract | | Land and buildings [abstract] | | |
| ifrs-full | LandAndBuildingsMember | member | Land and buildings [member] | This member stands for a class of property, plant and equipment representing land and depreciable buildings and similar structures for use in operations. [Refer: Buildings; Land; Property, plant and equipment] | example: IAS 16 37 b |
| ifrs-full | LandMember | member | Land [member] | This member stands for a class of property, plant and equipment representing land held by the entity for use in operations. [Refer: Property, plant and equipment] | example: IAS 16 37 a |
| ifrs-full | LaterThanFifteenYearsAndNotLaterThanTwentyYearsMember | member | Later than 15 years and not later than 20 years [member] | This member stands for a time band of later than 15 years and not later than 20 years. | example: IFRS 7 B11, example: IFRS 7 IG31A |
| ifrs-full | LaterThanFiveYearsAndNotLaterThanSevenYearsMember | member | Later than five years and not later than seven years [member] | This member stands for a time band of later than five years and not later than seven years. | example: IFRS 7 B11, example: IFRS 7 IG31A |
| ifrs-full | LaterThanFiveYearsAndNotLaterThanTenYearsMember | member | Later than five years and not later than 10 years [member] | This member stands for a time band of later than five years and not later than 10 years. | common practice: IAS 1 112 c, example: IFRS 7 B11, example: IFRS 7 IG31A |
| ifrs-full | LaterThanFiveYearsMember | member | Later than five years [member] | This member stands for a time band of later than five years. | disclosure: IFRS 16 97, disclosure: IFRS 16 94, disclosure: IFRS 17 132 b – Effective 2021-01-01, example: IFRS 7 B35 g, example: IFRS 7 B11, example: IFRS 7 IG31A |
| ifrs-full | LaterThanFourMonthsMember | member | Later than four months [member] | This member stands for a time band of later than four months. | common practice: IAS 1 112 c |
| ifrs-full | LaterThanFourYearsAndNotLaterThanFiveYearsMember | member | Later than four years and not later than five years [member] | This member stands for a time band of later than four years and not later than five years. | common practice: IAS 1 112 c, disclosure: IFRS 16 97, disclosure: IFRS 16 94, disclosure: IFRS 17 132 b – Effective 2021-01-01, example: IFRS 7 B11, example: IFRS 7 IG31A |
| ifrs-full | LaterThanOneMonthAndNotLaterThanSixMonthsMember | member | Later than one month and not later than six months [member] | This member stands for a time band of later than one month and not later than six months. | example: IFRS 7 B11, example: IFRS 7 IG31A |
| ifrs-full | LaterThanOneMonthAndNotLaterThanThreeMonthsMember | member | Later than one month and not later than three months [member] | This member stands for a time band of later than one month and not later than three months. | example: IFRS 7 B11 b, example: IFRS 7 B35 b, example: IFRS 7 IG31A |
| ifrs-full | LaterThanOneMonthAndNotLaterThanTwoMonthsMember | member | Later than one month and not later than two months [member] | This member stands for a time band of later than one month and not later than two months. | common practice: IAS 1 112 c, example: IFRS 7 IG20D, example: IFRS 7 35N, common practice: IFRS 7 37 – Expiry date 2021-01-01 |
| ifrs-full | LaterThanOneYearAndNotLaterThanFiveYearsMember | member | Later than one year and not later than five years [member] | This member stands for a time band of later than one year and not later than five years. | example: IFRS 7 B11 d, example: IFRS 7 IG31A |
| ifrs-full | LaterThanOneYearAndNotLaterThanThreeYearsMember | member | Later than one year and not later than three years [member] | This member stands for a time band of later than one year and not later than three years. | example: IFRS 7 B35 e, example: IFRS 7 B11, example: IFRS 7 IG31A |
| ifrs-full | LaterThanOneYearAndNotLaterThanTwoYearsMember | member | Later than one year and not later than two years [member] | This member stands for a time band of later than one year and not later than two years. | common practice: IAS 1 112 c, disclosure: IFRS 16 97, disclosure: IFRS 16 94, disclosure: IFRS 17 132 b – Effective 2021-01-01, example: IFRS 7 B11, example: IFRS 7 IG31A |
| ifrs-full | LaterThanOneYearMember | member | Later than one year [member] | This member stands for a time band of later than one year. | disclosure: IAS 1 61 b, example: IFRS 7 IG28 d – Expiry date 2021-01-01, example: IFRS 7 37 a – Expiry date 2021-01-01 |
| ifrs-full | LaterThanSevenYearsAndNotLaterThanTenYearsMember | member | Later than seven years and not later than 10 years [member] | This member stands for a time band of later than seven years and not later than 10 years. | example: IFRS 7 B11, example: IFRS 7 IG31A |
| ifrs-full | LaterThanSixMonthsAndNotLaterThanOneYearMember | member | Later than six months and not later than one year [member] | This member stands for a time band of later than six months and not later than one year. | example: IFRS 7 B35 d, example: IFRS 7 B11, example: IFRS 7 IG28 c – Expiry date 2021-01-01, example: IFRS 7 37 a – Expiry date 2021-01-01, example: IFRS 7 IG31A |
| ifrs-full | LaterThanSixMonthsMember | member | Later than six months [member] | This member stands for a time band of later than six months. | common practice: IAS 1 112 c |
| ifrs-full | LaterThanTenYearsAndNotLaterThanFifteenYearsMember | member | Later than 10 years and not later than 15 years [member] | This member stands for a time band of later than 10 years and not later than 15 years. | example: IFRS 7 B11, example: IFRS 7 IG31A |
| ifrs-full | LaterThanTenYearsMember | member | Later than 10 years [member] | This member stands for a time band of later than 10 years. | common practice: IAS 1 112 c, example: IFRS 7 B11, example: IFRS 7 IG31A |
| ifrs-full | LaterThanThreeMonthsAndNotLaterThanFourMonthsMember | member | Later than three months and not later than four months [member] | This member stands for a time band of later than three months and not later than four months. | common practice: IAS 1 112 c |
| ifrs-full | LaterThanThreeMonthsAndNotLaterThanOneYearMember | member | Later than three months and not later than one year [member] | This member stands for a time band of later than three months and not later than one year. | example: IFRS 7 B11 c |
| ifrs-full | LaterThanThreeMonthsAndNotLaterThanSixMonthsMember | member | Later than three months and not later than six months [member] | This member stands for a time band of later than three months and not later than six months. | example: IFRS 7 B35 c, example: IFRS 7 B11, example: IFRS 7 IG28 b – Expiry date 2021-01-01, example: IFRS 7 37 a – Expiry date 2021-01-01, example: IFRS 7 IG31A |
| ifrs-full | LaterThanThreeMonthsMember | member | Later than three months [member] | This member stands for a time band of later than three months. | example: IFRS 7 IG20D, example: IFRS 7 35N, common practice: IFRS 7 37 – Expiry date 2021-01-01 |
| ifrs-full | LaterThanThreeYearsAndNotLaterThanFiveYearsMember | member | Later than three years and not later than five years [member] | This member stands for a time band of later than three years and not later than five years. | example: IFRS 7 B35 f, example: IFRS 7 B11, example: IFRS 7 IG31A |
| ifrs-full | LaterThanThreeYearsAndNotLaterThanFourYearsMember | member | Later than three years and not later than four years [member] | This member stands for a time band of later than three years and not later than four years. | common practice: IAS 1 112 c, disclosure: IFRS 16 97, disclosure: IFRS 16 94, disclosure: IFRS 17 132 b – Effective 2021-01-01, example: IFRS 7 B11, example: IFRS 7 IG31A |
| ifrs-full | LaterThanThreeYearsMember | member | Later than three years [member] | This member stands for a time band of later than three years. | example: IFRS 7 B11, example: IFRS 7 IG31A |
| ifrs-full | LaterThanTwentyYearsAndNotLaterThanTwentyfiveYearsMember | member | Later than 20 years and not later than twenty-five years [member] | This member stands for a time band of later than 20 years and not later than twenty-five years. | example: IFRS 7 B11, example: IFRS 7 IG31A |
| ifrs-full | LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember | member | Later than two months and not later than three months [member] | This member stands for a time band of later than two months and not later than three months. | common practice: IAS 1 112 c, example: IFRS 7 IG20D, example: IFRS 7 35N, common practice: IFRS 7 37 – Expiry date 2021-01-01 |
| ifrs-full | LaterThanTwoYearsAndNotLaterThanFiveYearsMember | member | Later than two years and not later than five years [member] | This member stands for a time band of later than two years and not later than five years. | common practice: IAS 1 112 c |
| ifrs-full | LaterThanTwoYearsAndNotLaterThanThreeYearsMember | member | Later than two years and not later than three years [member] | This member stands for a time band of later than two years and not later than three years. | common practice: IAS 1 112 c, disclosure: IFRS 16 97, disclosure: IFRS 16 94, disclosure: IFRS 17 132 b – Effective 2021-01-01, example: IFRS 7 B11, example: IFRS 7 IG31A |
| ifrs-full | LeaseCommitmentsForShorttermLeasesForWhichRecognitionExemptionHasBeenUsed | X instant, credit | Lease commitments for short-term leases for which recognition exemption has been used | The amount of the lease commitments for short-term leases accounted for applying paragraph 6 of IFRS 16. Short-term lease is a lease that, at the commencement date, has a lease term of 12 months or less. A lease that contains a purchase option is not a short-term lease. | disclosure: IFRS 16 55 |
| ifrs-full | LeaseholdImprovementsMember | member | Leasehold improvements [member] | This member stands for a class of property, plant and equipment representing improvements to assets held under a lease agreement. | common practice: IAS 16 37 |
| ifrs-full | LeaseLiabilities | X instant, credit | Lease liabilities | The amount of liabilities related to the entity’s leases. Lease is a contract, or part of a contract, that conveys the right to use an underlying asset for a period of time in exchange for consideration. | disclosure: IFRS 16 47 b |
| ifrs-full | LeaseLiabilitiesAbstract | | Lease liabilities [abstract] | | |
| ifrs-full | LeaseLiabilitiesMember | member | Lease liabilities [member] | This member stands for lease liabilities. [Refer: Lease liabilities] | example: IAS 7 C Reconciliation of liabilities arising from financing activities, example: IAS 7 44C |
| ifrs-full | LeaseReceivablesMember | member | Lease receivables [member] | This member stands for receivables related to leases. | disclosure: IFRS 7 35H b iii, disclosure: IFRS 7 35M b iii, example: IFRS 7 35N |
| ifrs-full | LeasesAsLesseeRelatedPartyTransactions | X duration | Leases as lessee, related party transactions | The amount of leases where the entity was the lessee in related party transactions. [Refer: Related parties [member]] | example: IAS 24 21 d |
| ifrs-full | LeasesAsLessorRelatedPartyTransactions | X duration | Leases as lessor, related party transactions | The amount of leases where the entity was the lessor in related party transactions. [Refer: Related parties [member]] | example: IAS 24 21 d |
| ifrs-full | LegalFormOfEntity | text | Legal form of entity | Information about the legal structure under which the entity operates. | disclosure: IAS 1 138 a |
| ifrs-full | LegalProceedingsContingentLiabilityMember | member | Legal proceedings contingent liability [member] | This member stands for a contingent liability for legal proceedings. [Refer: Contingent liabilities [member]] | example: IAS 37 88 |
| ifrs-full | LegalProceedingsProvision | X instant, credit | Legal proceedings provision | The amount of provision for legal proceedings. [Refer: Other provisions] | example: IAS 37 Example 10 A court case, example: IAS 37 87 |
| ifrs-full | LegalProceedingsProvisionAbstract | | Legal proceedings provision [abstract] | | |
| ifrs-full | LegalProceedingsProvisionMember | member | Legal proceedings provision [member] | This member stands for a provision for legal proceedings. [Refer: Other provisions [member]] | example: IAS 37 Example 10 A court case, example: IAS 37 87 |
| ifrs-full | LengthOfLifeOfLimitedLifeEntity | text | Length of life of limited life entity | Information about the length of the entity’s life if it is a limited life entity. | disclosure: IAS 1 138 d |
| ifrs-full | Level1OfFairValueHierarchyMember | member | Level 1 of fair value hierarchy [member] | This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date. | disclosure: IAS 19 142, disclosure: IFRS 13 93 b |
| ifrs-full | Level2And3OfFairValueHierarchyMember | member | Level 2 and 3 of fair value hierarchy [member] | This member stands for combined Level 2 and Level 3 categories of the fair value hierarchy. [Refer: Level 2 of fair value hierarchy [member]; Level 3 of fair value hierarchy [member]] | disclosure: IAS 19 142 |
| ifrs-full | Level2OfFairValueHierarchyMember | member | Level 2 of fair value hierarchy [member] | This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. | disclosure: IFRS 13 93 b |
| ifrs-full | Level3OfFairValueHierarchyMember | member | Level 3 of fair value hierarchy [member] | This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are unobservable inputs for the asset or liability. Unobservable inputs are inputs for which market data are not available and that are developed using the best information available about the assumptions that the market participants would use when pricing the asset or liability. | disclosure: IFRS 13 93 b |
| ifrs-full | LevelOfParticipationOfEntityComparedWithOtherParticipatingEntities | X.XX instant | Level of participation of entity compared with other participating entities | The description of an indication of the level of participation of the entity in a defined benefit plan compared with other participating entities. Examples of measures that might provide such an indication include the entity’s proportion of the total contributions to the plan or the entity’s proportion of the total number of active members, retired members, and former members entitled to benefits, if that information is available. [Refer: Defined benefit plans [member]] | disclosure: IAS 19 148 d v |
| ifrs-full | LevelOfPriceIndex | X.XX instant | Level of price index | The value of the level of the general price index used to restate financial statement information of an entity whose functional currency is the currency of a hyperinflationary economy. | disclosure: IAS 29 39 c |
| ifrs-full | LevelOfRoundingUsedInFinancialStatements | text | Level of rounding used in financial statements | Information about the level of rounding used in the presentation of amounts in the financial statements. | disclosure: IAS 1 51 e |
| ifrs-full | LevelsOfFairValueHierarchyAxis | axis | Levels of fair value hierarchy [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IAS 19 142, disclosure: IFRS 13 93 b |
| ifrs-full | Liabilities | X instant, credit | Liabilities | The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits. | disclosure: IAS 1 55, disclosure: IFRS 13 93 a, disclosure: IFRS 13 93 b, disclosure: IFRS 13 93 e, disclosure: IFRS 8 28 d, disclosure: IFRS 8 23 |
| ifrs-full | LiabilitiesAbstract | | Liabilities [abstract] | | |
| ifrs-full | LiabilitiesArisingFromExplorationForAndEvaluationOfMineralResources | X instant, credit | Liabilities arising from exploration for and evaluation of mineral resources | The amount of liabilities arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource. | disclosure: IFRS 6 24 b |
| ifrs-full | LiabilitiesArisingFromFinancingActivities | X instant, credit | Liabilities arising from financing activities | The amount of liabilities for which cash flows were, or future cash flows will be, classified in the statement of cash flows as cash flows from financing activities. [Refer: Cash flows from (used in) financing activities; Liabilities] | example: IAS 7 44D |
| ifrs-full | LiabilitiesArisingFromFinancingActivitiesAxis | axis | Liabilities arising from financing activities [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | example: IAS 7 44D |
| ifrs-full | LiabilitiesArisingFromFinancingActivitiesMember | member | Liabilities arising from financing activities [member] | This member stands for liabilities arising from financing activities. It also represents the standard value for the “Liabilities arising from financing activities” axis if no other member is used. [Refer: Liabilities arising from financing activities] | example: IAS 7 44D |
| ifrs-full | LiabilitiesArisingFromInsuranceContracts | X instant, credit | Liabilities under insurance contracts and reinsurance contracts issued | The amount of liabilities under insurance contracts and reinsurance contracts issued. [Refer: Types of insurance contracts [member]] | example: IAS 1 55 – Expiry date 2021-01-01, disclosure: IFRS 4 37 b – Expiry date 2021-01-01, disclosure: IFRS 4 37 e – Expiry date 2021-01-01, example: IFRS 4 IG20 a – Expiry date 2021-01-01, example: IFRS 4 IG37 a – Expiry date 2021-01-01 |
| ifrs-full | LiabilitiesDueToCentralBanks | X instant, credit | Liabilities due to central banks | The amount of liabilities due to central banks. | common practice: IAS 1 55 |
| ifrs-full | LiabilitiesForIncurredClaimsMember | member | Liabilities for incurred claims [member] | This member stands for an entity’s obligation to investigate and pay valid claims for insured events that have already occurred, including events that have occurred but for which claims have not been reported, and other incurred insurance expenses. | disclosure: IFRS 17 100 c – Effective 2021-01-01 |
| ifrs-full | LiabilitiesForIncurredClaimsThatAriseFromContractsWithinScopeOfIFRS17 | X instant, credit | Liabilities for incurred claims that arise from contracts within scope of IFRS 17 | The amount of the liabilities for incurred claims that arise from contracts within the scope of IFRS 17. [Refer: Liabilities for incurred claims [member]] | disclosure: IFRS 17 130 – Effective 2021-01-01 |
| ifrs-full | LiabilitiesFromSharebasedPaymentTransactions2011 | X instant, credit | Liabilities from share-based payment transactions | The amount of liabilities arising from share-based payment transactions. Share-based payment transactions are transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]] | disclosure: IFRS 2 51 b i |
| ifrs-full | LiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale | X instant, credit | Liabilities included in disposal groups classified as held for sale | The amount of liabilities included in disposal groups classified as held for sale. [Refer: Liabilities; Disposal groups classified as held for sale [member]] | disclosure: IAS 1 54 p, disclosure: IFRS 5 38 |
| ifrs-full | LiabilitiesIncurred | X instant, credit | Liabilities incurred | The fair value, at acquisition date, of liabilities incurred (for example, a liability for contingent consideration) as consideration transferred in a business combination. [Refer: Business combinations [member]] | disclosure: IFRS 3 B64 f iii |
| ifrs-full | LiabilitiesInSubsidiaryOrBusinessesAcquiredOrDisposed2013 | X duration, credit | Liabilities in subsidiary or businesses acquired or disposed | The amount of liabilities in subsidiaries or other businesses over which control is obtained or lost. [Refer: Subsidiaries [member]] | disclosure: IAS 7 40 d |
| ifrs-full | LiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAxis | axis | Liabilities measured at fair value and issued with inseparable third-party credit enhancement [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 13 98 |
| ifrs-full | LiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementMember | member | Liabilities measured at fair value and issued with inseparable third-party credit enhancement [member] | This member stands for liabilities measured at fair value and issued with inseparable third-party credit enhancement. It also represents the standard value for the “Liabilities measured at fair value and issued with inseparable third-party credit enhancement” axis if no other member is used. [Refer: Liabilities; At fair value [member]] | disclosure: IFRS 13 98 |
| ifrs-full | LiabilitiesMember | member | Liabilities [member] | This member stands for a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits. It also represents the standard value for the “Classes of liabilities” axis if no other member is used. [Refer: Liabilities] | disclosure: IFRS 13 93 |
| ifrs-full | LiabilitiesOrComponentsOfEquityRelatingToDiscretionaryParticipationFeatures | X instant, credit | Liabilities or components of equity relating to discretionary participation features | The amount of liabilities or components of equity relating to discretionary participation features. Discretionary participation features are contractual rights to receive, as a supplement to guaranteed benefits, additional benefits: (a) that are likely to be a significant portion of the total contractual benefits; (b) whose amount or timing is contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the performance of a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the company, fund or other entity that issues the contract. | example: IFRS 4 IG22 f – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01 |
| ifrs-full | LiabilitiesOtherThanActuarialPresentValueOfPromisedRetirementBenefits | X instant, credit | Liabilities other than actuarial present value of promised retirement benefits | The amount of liabilities other than the actuarial present value of promised retirement benefits in retirement benefit plans. [Refer: Actuarial present value of promised retirement benefits] | disclosure: IAS 26 35 a v |
| ifrs-full | LiabilitiesRecognisedInEntitysFinancialStatementsInRelationToStructuredEntities | X instant, credit | Liabilities recognised in entity’s financial statements in relation to structured entities | The amount of liabilities recognised in the entity’s financial statements relating to its interests in structured entities. [Refer: Liabilities; Unconsolidated structured entities [member]] | disclosure: IFRS 12 29 a |
| ifrs-full | LiabilitiesThatAriseBecauseInsurerIssuesOrFulfilsObligationsArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts | X instant, credit | Liabilities that arise because insurer issues or fulfils obligations arising from contracts within scope of IFRS 4 and non-derivative investment contracts | The amount of liabilities that arise because an insurer issues, or fulfils obligations arising from, the contracts within the scope of IFRS 4 and non-derivative investment contracts. | disclosure: IFRS 4 39C a – Expiry date 2021-01-01 |
| ifrs-full | LiabilitiesToWhichSignificantRestrictionsApply | X instant, credit | Liabilities to which significant restrictions apply | The amount in the consolidated financial statements of the liabilities of the group to which significant restrictions (for example, statutory, contractual and regulatory restrictions) apply on the entity’s ability to settle the liabilities of the group. | disclosure: IFRS 12 13 c |
| ifrs-full | LiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedAbstract | | Liabilities under insurance contracts and reinsurance contracts issued [abstract] | | |
| ifrs-full | LiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear | X instant, credit | Liabilities with significant risk of material adjustments within next financial year | The amount of liabilities subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those liabilities within the next financial year. | disclosure: IAS 1 125 b |
| ifrs-full | LiabilityAssetOfDefinedBenefitPlans | X instant, credit | Net defined benefit liability (asset) | The amount of deficit or surplus in a defined benefit plan, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling. [Refer: Defined benefit plans [member]] | disclosure: IAS 19 140 a |
| ifrs-full | LicenceFeeIncome | X duration, credit | Licence fee income | The amount of income arising from licence fees. | common practice: IAS 1 112 c |
| ifrs-full | LicencesAndFranchises | X instant, debit | Licences and franchises | The amount of intangible assets representing the right to use certain intangible assets owned by another entity and the right to operate a business using the name, merchandise, services, methodologies, promotional support, marketing and supplies granted by another entity. [Refer: Intangible assets other than goodwill] | example: IAS 38 119 d |
| ifrs-full | LicencesAndFranchisesMember | member | Licences and franchises [member] | This member stands for a class of intangible assets representing the right to use certain intangible assets owned by another entity and the right to operate a business using the name, merchandise, services, methodologies, promotional support, marketing and supplies granted by another entity. [Refer: Intangible assets other than goodwill] | example: IAS 38 119 d |
| ifrs-full | LicencesMember | member | Licences [member] | This member stands for a class of intangible assets representing the right to use certain intangible assets owned by another entity. [Refer: Intangible assets other than goodwill] | common practice: IAS 38 119 |
| ifrs-full | LifeInsuranceContractsMember | member | Life insurance contracts [member] | This member stands for life insurance contracts. [Refer: Types of insurance contracts [member]] | common practice: IFRS 4 Disclosure – Expiry date 2021-01-01 |
| ifrs-full | LifetimeExpectedCreditLossesMember | member | Lifetime expected credit losses [member] | This member stands for the expected credit losses that result from all possible default events over the expected life of a financial instrument. [Refer: Type of measurement of expected credit losses [member]] | disclosure: IFRS 7 35H b, disclosure: IFRS 7 35M b |
| ifrs-full | LimitationsThatMayResultInInformationNotFullyReflectingFairValueOfAssetsAndLiabilitiesInvolved | text | Description of objective of method used and limitations that may result in information not fully reflecting fair value of assets and liabilities involved | The description of the objective of the method used, and of limitations that may result in, information not fully reflecting the fair value of the assets and liabilities involved for a sensitivity analysis that reflects interdependencies between risk variables. | disclosure: IFRS 7 41 b |
| ifrs-full | LineItemsIncludingAmortisationOfIntangibleAssetsIntangibleAssetsOtherThanGoodwill | text | Description of line item(s) in statement of comprehensive income in which amortisation of intangible assets is included | The description of the line item(s) of the statement of comprehensive income in which amortisation of intangible assets is included. [Refer: Intangible assets other than goodwill; Depreciation and amortisation expense] | disclosure: IAS 38 118 d |
| esef_cor | LineItemsNotDimensionallyQualified | table | Line items not dimensionally qualified | | |
| ifrs-full | LineItemsOfRecognisedAssetsAndLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssets | text | Description of line items of recognised assets and liabilities representing continuing involvement in derecognised financial assets | The description of the line items in the statement of financial position in which the carrying amounts of assets and liabilities that represent the entity’s continuing involvement in derecognised financial assets are recognised. [Refer: Financial assets] | disclosure: IFRS 7 42E a |
| ifrs-full | LiquidityRiskMember | member | Liquidity risk [member] | This member stands for the risk that an entity will encounter difficulty in meeting obligations associated with financial liabilities that are settled by delivering cash or another financial asset. [Refer: Financial assets; Financial liabilities] | disclosure: IFRS 17 124 – Effective 2021-01-01, disclosure: IFRS 17 125 – Effective 2021-01-01, disclosure: IFRS 17 127 – Effective 2021-01-01, example: IFRS 7 32 |
| ifrs-full | LivingAnimalsMember | member | Living animals [member] | This member stands for living animals. | common practice: IAS 41 41 |
| ifrs-full | LoanCommitmentsMember | member | Loan commitments [member] | This member stands for firm commitments to provide credit under pre-specified terms and conditions. | disclosure: IFRS 7 B8E, disclosure: IFRS 7 35M |
| ifrs-full | LoansAcquiredInBusinessCombinationMember | member | Loans acquired in business combination [member] | This member stands for loans that are acquired in a business combination. [Refer: Business combinations [member]] | example: IFRS 3 B64 h |
| ifrs-full | LoansAndAdvancesToBanks | X instant, debit | Loans and advances to banks | The amount of loans and advances the entity has made to banks. | common practice: IAS 1 55 |
| ifrs-full | LoansAndAdvancesToCustomers | X instant, debit | Loans and advances to customers | The amount of loans and advances the entity has made to customers. | common practice: IAS 1 55 |
| ifrs-full | LoansAndReceivables | X instant, debit | Loans and receivables | The amount of non-derivative financial assets with fixed or determinable payments that are not quoted in an active market, other than: (a) those that the entity intends to sell immediately or in the near term, which shall be classified as held for trading, and those that the entity, upon initial recognition, designates as at fair value through profit or loss; (b) those that the entity, upon initial recognition, designates as available for sale; or (c) those for which the holder may not recover substantially all of its initial investment, other than because of credit deterioration, which shall be classified as available for sale. An interest acquired in a pool of assets that are not loans or receivables (for example, an interest in a mutual fund or a similar fund) is not a loan or receivable. [Refer: Derivative financial assets] | disclosure: IFRS 7 8 c – Expiry date 2021-01-01 |
| ifrs-full | LoansAndReceivablesCategoryMember | member | Loans and receivables, category [member] | This member stands for the loans and receivables category of financial assets. [Refer: Loans and receivables] | disclosure: IFRS 7 8 c – Expiry date 2021-01-01 |
| ifrs-full | LoansPayableInBreachWhichPermittedLenderToDemandAcceleratedRepayment | X instant, credit | Loans payable in breach which permitted lender to demand accelerated repayment | The amount of loans payable in breach of the terms that permitted the lender to demand accelerated repayment. | disclosure: IFRS 7 19 |
| ifrs-full | LoansPayableInDefault | X instant, credit | Loans payable in default | The amount of loans payable in default. | disclosure: IFRS 7 18 b |
| ifrs-full | LoansReceived | X instant, credit | Loans received | The amount of loans received. | common practice: IAS 1 112 c |
| ifrs-full | LoansToGovernment | X instant, debit | Loans to government | The amount of loans to government made by the entity. | common practice: IAS 1 55 |
| ifrs-full | LoansToGovernmentMember | member | Loans to government [member] | This member stands for loans made to government. | common practice: IAS 1 112 c |
| ifrs-full | LongtermBorrowings | X instant, credit | Non-current portion of non-current borrowings | The non-current portion of non-current borrowings. [Refer: Borrowings] | common practice: IAS 1 55 |
| ifrs-full | LongtermBorrowingsMember | member | Long-term borrowings [member] | This member stands for long-term borrowings. [Refer: Borrowings] | example: IAS 7 C Reconciliation of liabilities arising from financing activities, example: IAS 7 44C |
| ifrs-full | LongtermContractsMember | member | Long-term contracts [member] | This member stands for long-term contracts with customers. | example: IFRS 15 B89 e |
| ifrs-full | LongtermDeposits | X instant, debit | Long-term deposits | The amount of long-term deposits held by the entity. | common practice: IAS 1 55 |
| ifrs-full | LongtermLegalProceedingsProvision | X instant, credit | Non-current legal proceedings provision | The amount of non-current provision for legal proceedings. [Refer: Legal proceedings provision] | example: IAS 37 Example 10 A court case, example: IAS 37 87 |
| ifrs-full | LongtermMiscellaneousOtherProvisions | X instant, credit | Non-current miscellaneous other provisions | The amount of miscellaneous non-current other provisions. [Refer: Miscellaneous other provisions] | common practice: IAS 1 78 d |
| ifrs-full | LongtermOnerousContractsProvision | X instant, credit | Non-current onerous contracts provision | The amount of non-current provision for onerous contracts. [Refer: Onerous contracts provision] | example: IAS 37 66 |
| ifrs-full | LongtermProvisionForDecommissioningRestorationAndRehabilitationCosts | X instant, credit | Non-current provision for decommissioning, restoration and rehabilitation costs | The amount of non-current provision for decommissioning, restoration and rehabilitation costs. [Refer: Provision for decommissioning, restoration and rehabilitation costs] | example: IAS 37 D Examples: Disclosures, example: IAS 37 87 |
| ifrs-full | LongtermRestructuringProvision | X instant, credit | Non-current restructuring provision | The amount of non-current provision for restructuring. [Refer: Restructuring provision] | example: IAS 37 70 |
| ifrs-full | LongtermWarrantyProvision | X instant, credit | Non-current warranty provision | The amount of non-current provision for warranties. [Refer: Warranty provision] | example: IAS 37 Example 1 Warranties, example: IAS 37 87 |
| ifrs-full | LossComponentMember | member | Loss component [member] | This member stands for the loss component of the liability for remaining coverage. An entity shall establish (or increase) a loss component of the liability for remaining coverage for an onerous group depicting the losses recognised applying paragraphs 47–48 of IFRS 17. The loss component determines the amounts that are presented in profit or loss as reversals of losses on onerous groups and are consequently excluded from the determination of insurance revenue. [Refer: Insurance contracts [member]; Net liabilities or assets for remaining coverage excluding loss component [member]] | disclosure: IFRS 17 100 b – Effective 2021-01-01 |
| ifrs-full | LossesArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost | X duration, debit | Losses arising from derecognition of financial assets measured at amortised cost | The loss recognised in the statement of comprehensive income arising from the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost] | disclosure: IFRS 7 20A |
| ifrs-full | LossesIncurredInRelationToInterestsInStructuredEntities | X duration, debit | Losses incurred in relation to interests in structured entities | The amount of losses incurred by the entity relating to its interests in structured entities. [Refer: Unconsolidated structured entities [member]] | example: IFRS 12 B26 b |
| ifrs-full | LossesOnChangeInFairValueOfDerivatives | X duration, debit | Losses on change in fair value of derivatives | The losses resulting from changes in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]] | common practice: IAS 1 85 |
| ifrs-full | LossesOnDisposalsOfInvestmentProperties | X duration, debit | Losses on disposals of investment properties | The losses on disposals of investment properties. [Refer: Investment property] | common practice: IAS 1 112 c |
| ifrs-full | LossesOnDisposalsOfInvestments | X duration, debit | Losses on disposals of investments | The losses on the disposal of investments. | disclosure: IAS 1 98 d |
| ifrs-full | LossesOnDisposalsOfNoncurrentAssets | X duration, debit | Losses on disposals of non-current assets | The losses on disposals of non-current assets. [Refer: Non-current assets] | common practice: IAS 1 112 c |
| ifrs-full | LossesOnDisposalsOfPropertyPlantAndEquipment | X duration, debit | Losses on disposals of property, plant and equipment | The losses on the disposal of property, plant and equipment. [Refer: Property, plant and equipment] | disclosure: IAS 1 98 c |
| ifrs-full | LossesOnLitigationSettlements | X duration, debit | Losses on litigation settlements | The losses on settlements of litigation. | disclosure: IAS 1 98 f |
| ifrs-full | LTELicencesMember | member | LTE licences [member] | This member stands for Long Term Evolution licenses. [Refer: Licences and franchises] | common practice: IAS 38 119 |
| ifrs-full | Machinery | X instant, debit | Machinery | The amount of property, plant and equipment representing long-lived, depreciable machinery used in operations. [Refer: Property, plant and equipment] | example: IAS 16 37 c |
| ifrs-full | MachineryMember | member | Machinery [member] | This member stands for a class of property, plant and equipment representing long-lived, depreciable machinery used in operations. [Refer: Property, plant and equipment] | example: IAS 16 37 c |
| ifrs-full | MajorBusinessCombinationMember | member | Major business combination [member] | This member stands for major business combinations. [Refer: Business combinations [member]] | example: IAS 10 22 a |
| ifrs-full | MajorComponentsOfTaxExpenseIncomeAbstract | | Major components of tax expense (income) [abstract] | | |
| ifrs-full | MajorCustomersAxis | axis | Major customers [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 8 34 |
| ifrs-full | MajorCustomersMember | member | Customers [member] | This member stands for customers. It also represents the standard value for the “Major customers” axis if no other member is used. | disclosure: IFRS 8 34 |
| ifrs-full | MajorOrdinaryShareTransactionsMember | member | Major ordinary share transactions [member] | This member stands for major ordinary share transactions. [Refer: Ordinary shares [member]] | example: IAS 10 22 f |
| ifrs-full | MajorPurchasesOfAssetsMember | member | Major purchases of assets [member] | This member stands for major purchases of assets. | example: IAS 10 22 c |
| ifrs-full | ManagementConclusionOnFairPresentationAsConsequenceOfDeparture | text | Management conclusion on fair presentation as consequence of departure | The conclusion by management that the financial statements present fairly the entity’s financial position, financial performance and cash flows, when the entity has departed from a requirement of an IFRS. | disclosure: IAS 1 20 a |
| ifrs-full | MandatoryReserveDepositsAtCentralBanks | X instant, debit | Mandatory reserve deposits at central banks | The amount of reserve that is kept in deposit at a central bank to fulfil regulatory reserve requirements. | common practice: IAS 1 112 c |
| ifrs-full | MarketApproachMember | member | Market approach [member] | This member stands for a valuation technique that uses prices and other relevant information generated by market transactions involving identical or comparable (ie similar) assets, liabilities or a group of assets and liabilities, such as a business. | example: IFRS 13 62 |
| ifrs-full | MarketComparableCompaniesMember | member | Market comparable companies [member] | This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from comparable entities (for example, EBITDA multiple, revenue multiple, discount for lack of marketability, control premium) in the current market. [Refer: Market approach [member]] | example: IFRS 13 IE63, example: IFRS 13 B5 |
| ifrs-full | MarketComparablePricesMember | member | Market comparable prices [member] | This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from comparable prices (for example, price per square metre) in the current market. [Refer: Market approach [member]] | example: IFRS 13 IE63, example: IFRS 13 B5 |
| ifrs-full | MarketRiskMember | member | Market risk [member] | This member stands for the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises three types of risk: currency risk, interest rate risk and other price risk. [Refer: Currency risk [member]; Interest rate risk [member]; Other price risk [member]; Financial instruments, class [member]] | disclosure: IFRS 17 124 – Effective 2021-01-01, disclosure: IFRS 17 125 – Effective 2021-01-01, disclosure: IFRS 17 127 – Effective 2021-01-01, disclosure: IFRS 17 128 a ii – Effective 2021-01-01, example: IFRS 7 32 |
| ifrs-full | MarketsOfCustomersAxis | axis | Markets of customers [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | example: IFRS 15 B89 c |
| ifrs-full | MarketsOfCustomersMember | member | Markets of customers [member] | This member stands for all markets of customers. It also represents the standard value for the “Markets of customers” axis if no other member is used. | example: IFRS 15 B89 c |
| ifrs-full | MastheadsAndPublishingTitles | X instant, debit | Mastheads and publishing titles | The amount of intangible assets representing rights acquired through registration to use mastheads and publishing titles. [Refer: Intangible assets other than goodwill] | example: IAS 38 119 b |
| ifrs-full | MastheadsAndPublishingTitlesMember | member | Mastheads and publishing titles [member] | This member stands for a class of intangible assets representing rights acquired through registration to use mastheads and publishing titles. [Refer: Intangible assets other than goodwill] | example: IAS 38 119 b |
| ifrs-full | MaterialIncomeAndExpenseAbstract | | Material income and expense [abstract] | | |
| ifrs-full | MaterialReconcilingItemsMember | member | Material reconciling items [member] | This member stands for material adjustments used to reconcile items in the entity’s financial statements. | disclosure: IFRS 8 28 |
| ifrs-full | MatrixPricingMember | member | Matrix pricing [member] | This member stands for a specific mathematical valuation technique that is consistent with the market approach that is used principally to value some types of financial instruments, such as debt instruments, without relying exclusively on quoted prices for the specific securities, but rather relying on the securities’ relationship to other benchmark quoted securities. [Refer: Market approach [member]; Financial instruments, class [member]] | example: IFRS 13 B7 |
| ifrs-full | MatureBiologicalAssetsMember | member | Mature biological assets [member] | This member stands for mature biological assets. Mature biological assets are those that have attained harvestable specifications (for consumable biological assets) or are able to sustain regular harvests (for bearer biological assets). [Refer: Biological assets] | example: IAS 41 43 |
| ifrs-full | MaturityAnalysisForDerivativeFinancialLiabilities | text block | Disclosure of maturity analysis for derivative financial liabilities [text block] | The disclosure of a maturity analysis for derivative financial liabilities, including the remaining contractual maturities for those derivative financial liabilities for which contractual maturities are essential for an understanding of the timing of the cash flows. [Refer: Derivative financial liabilities] | disclosure: IFRS 7 39 b |
| ifrs-full | MaturityAnalysisForNonderivativeFinancialLiabilities | text block | Disclosure of maturity analysis for non-derivative financial liabilities [text block] | The disclosure of a maturity analysis for non-derivative financial liabilities (including issued financial guarantee contracts) that shows the remaining contractual maturities. [Refer: Derivative financial liabilities] | disclosure: IFRS 7 39 a |
| ifrs-full | MaturityAxis | axis | Maturity [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IAS 1 61, disclosure: IFRS 15 120 b i, disclosure: IFRS 16 97, disclosure: IFRS 16 94, disclosure: IFRS 17 109 – Effective 2021-01-01, disclosure: IFRS 17 120 – Effective 2021-01-01, disclosure: IFRS 17 132 b – Effective 2021-01-01, example: IFRS 7 B11, disclosure: IFRS 7 42E e, disclosure: IFRS 7 23B a |
| ifrs-full | MaximumExposureToCreditRisk | X instant | Maximum exposure to credit risk | The amount that best represents the maximum exposure to credit risk without taking into account any collateral held or other credit enhancements (for example, netting agreements that do not qualify for offset in accordance with IAS 32). [Refer: Credit risk [member]] | disclosure: IFRS 7 35K a, disclosure: IFRS 7 36 a – Expiry date 2021-01-01 |
| ifrs-full | MaximumExposureToCreditRiskFinancialInstrumentsToWhichImpairmentRequirementsInIFRS9AreNotApplied | X instant | Maximum exposure to credit risk, financial instruments to which impairment requirements in IFRS 9 are not applied | The amount that best represents the maximum exposure to credit risk in relation to financial instruments to which impairment requirements in IFRS 9 are not applied. [Refer: Maximum exposure to credit risk] | disclosure: IFRS 7 36 a |
| ifrs-full | MaximumExposureToCreditRiskOfFinancialAssets | X instant | Maximum exposure to credit risk of financial assets designated as measured at fair value through profit or loss | The maximum exposure to the credit risk of financial assets designated as measured at fair value through profit or loss. [Refer: Credit risk [member]; Maximum exposure to credit risk] | disclosure: IFRS 7 9 a |
| ifrs-full | MaximumExposureToCreditRiskOfLoansOrReceivables | X instant | Maximum exposure to credit risk of loans or receivables | The maximum exposure to the credit risk of loans or receivables. [Refer: Loans and receivables; Credit risk [member]; Maximum exposure to credit risk] | disclosure: IFRS 7 9 a – Expiry date 2021-01-01 |
| ifrs-full | MaximumExposureToCreditRiskThatArisesFromContractsWithinScopeOfIFRS17 | X instant | Maximum exposure to credit risk that arises from contracts within scope of IFRS 17 | The amount that best represents the maximum exposure at the end of the reporting period to credit risk that arises from contracts within the scope of IFRS 17. [Refer: Credit risk [member]] | disclosure: IFRS 17 131 a – Effective 2021-01-01 |
| ifrs-full | MaximumExposureToLossFromContinuingInvolvement | X instant | Maximum exposure to loss from continuing involvement | The amount that best represents the entity’s maximum exposure to loss from its continuing involvement in derecognised financial assets. | disclosure: IFRS 7 42E c |
| ifrs-full | MaximumExposureToLossFromInterestsInStructuredEntities | X instant | Maximum exposure to loss from interests in structured entities | The amount that best represents the entity’s maximum exposure to loss from its interests in structured entities. [Refer: Unconsolidated structured entities [member]] | disclosure: IFRS 12 29 c |
| ifrs-full | MaximumLimitOfLossesOfStructuredEntitiesWhichEntityIsRequiredToAbsorbBeforeOtherParties | X instant, credit | Maximum limit of losses of structured entities which entity is required to absorb before other parties | The maximum limit of losses of structured entities that the entity is required to absorb before other parties. [Refer: Unconsolidated structured entities [member]] | example: IFRS 12 B26 d |
| ifrs-full | MeasurementAxis | axis | Measurement [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IAS 40 32A, disclosure: IAS 41 50, disclosure: IFRS 13 93 a |
| ifrs-full | MeasurementBasesPropertyPlantAndEquipment | text | Measurement bases, property, plant and equipment | The measurement bases used for determining the gross carrying amount for a class of property, plant and equipment. [Refer: Gross carrying amount [member]; Property, plant and equipment] | disclosure: IAS 16 73 a |
| ifrs-full | MeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration | X duration | Measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration | The amount of measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration if the initial accounting for a business combination is incomplete. The measurement period is the period after the acquisition date during which the acquirer may adjust the provisional amounts recognised for a business combination. [Refer: Non-controlling interests; Business combinations [member]] | disclosure: IFRS 3 B67 a iii |
| ifrs-full | MediaProductionExpense | X duration, debit | Media production expense | The amount of expense arising from media production. | common practice: IAS 1 112 c |
| ifrs-full | Merchandise | X instant, debit | Current merchandise | A classification of current inventory representing the amount of goods acquired for resale. [Refer: Inventories] | example: IAS 1 78 c, common practice: IAS 2 37 |
| ifrs-full | MergerReserve | X instant, credit | Merger reserve | A component of equity that may result in relation to a business combination outside the scope of IFRS 3. | common practice: IAS 1 55 |
| ifrs-full | MergerReserveMember | member | Merger reserve [member] | This member stands for a component of equity that may result in relation to a business combination outside the scope of IFRS 3. | common practice: IAS 1 108 |
| ifrs-full | MethodOfAssessmentOfExpectedCreditLossesAxis | axis | Method of assessment of expected credit losses [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | example: IFRS 7 IG20B, example: IFRS 7 35H, example: IFRS 7 35I |
| ifrs-full | MethodOfAssessmentOfExpectedCreditLossesMember | member | Method of assessment of expected credit losses [member] | This member stands for all methods of assessment of expected credit losses. Expected credit losses are the weighted average of credit losses with the respective risks of a default occurring as the weights. This member also represents the standard value for the “Method of assessment of expected credit losses” axis if no other member is used. | example: IFRS 7 IG20B, example: IFRS 7 35H, example: IFRS 7 35I |
| ifrs-full | MethodOfDeterminingFairValueOfInstrumentsOrInterests | text | Description of method of measuring fair value of instruments or interests | The description of the method of measuring the fair value of equity interests of the acquirer transferred as consideration in a business combination. [Refer: Business combinations [member]] | disclosure: IFRS 3 B64 f iv |
| ifrs-full | MethodsAndAssumptionsUsedInPreparingSensitivityAnalysis | text | Description of methods and assumptions used in preparing sensitivity analysis | The description of methods and assumptions used when preparing a sensitivity analysis for types of market risk to which the entity is exposed. [Refer: Market risk [member]] | disclosure: IFRS 7 40 b |
| ifrs-full | MethodsOfGenerationAxis | axis | Methods of generation [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IAS 38 118 |
| ifrs-full | MethodsOfGenerationMember | member | Methods of generation [member] | This member stands for all methods of generation. It also represents the standard value for the “Methods of generation” axis if no other member is used. | disclosure: IAS 38 118 |
| ifrs-full | MethodsOfTranslationUsedToDetermineSupplementaryInformation | text | Description of methods of translation used to determine supplementary information | The description of the method of translation used to determine the entity’s supplementary information when the entity displays the information in a currency that is different from either its functional currency or its presentation currency. | disclosure: IAS 21 57 c |
| ifrs-full | MethodsToDetermineAmountOfChangesInFairValueOfFinancialAssetsAndFinancialLiabilitiesAttributableToChangesInCreditRisk | text | Description of methods to determine amount of changes in fair value of financial assets and financial liabilities attributable to changes in credit risk | The description of the methods used to determine the amount of changes in the fair value of financial assets and financial liabilities attributable to changes in credit risk, including an explanation of why the method is appropriate. [Refer: Credit risk [member]; Financial assets; Financial liabilities] | disclosure: IFRS 7 11 a |
| ifrs-full | MethodsUsedInPreparingSensitivityAnalysisReflectingInterdependenciesBetweenRiskVariables | text | Description of method, parameters and assumptions used in preparing sensitivity analysis reflecting interdependencies between risk variables | The description of method, parameters and assumptions used in preparing a sensitivity analysis, such as value-at-risk, that reflects interdependencies between risk variables (for example, interest rates and exchange rates) and is used to manage financial risks. | disclosure: IFRS 7 41 a |
| ifrs-full | MethodsUsedToMeasureContractsWithinScopeOfIFRS17Axis | axis | Methods used to measure contracts within scope of IFRS 17 [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 17 117 a – Effective 2021-01-01 |
| ifrs-full | MethodsUsedToMeasureContractsWithinScopeOfIFRS17Member | member | Methods used to measure contracts within scope of IFRS 17 [member] | This member stands for the methods used to measure contracts within the scope of IFRS 17. It also represents the standard value for the “Methods used to measure contracts within scope of IFRS 17” axis if no other member is used. | disclosure: IFRS 17 117 a – Effective 2021-01-01 |
| ifrs-full | MethodsUsedToMeasureRisk | text | Methods used to measure risk | The description of the methods used to measure risks arising from financial instruments. [Refer: Financial instruments, class [member]] | disclosure: IFRS 7 33 b |
| ifrs-full | MethodUsedToAccountForInvestmentsInAssociates | text | Method used to account for investments in associates | The description of the method used to account for investments in associates. [Refer: Associates [member]] | disclosure: IAS 27 16 c, disclosure: IAS 27 17 c |
| ifrs-full | MethodUsedToAccountForInvestmentsInJointVentures | text | Method used to account for investments in joint ventures | The description of the method used to account for investments in joint ventures. [Refer: Joint ventures [member]] | disclosure: IAS 27 16 c, disclosure: IAS 27 17 c |
| ifrs-full | MethodUsedToAccountForInvestmentsInSubsidiaries | text | Method used to account for investments in subsidiaries | The description of the method used to account for investments in subsidiaries. [Refer: Subsidiaries [member]] | disclosure: IAS 27 16 c, disclosure: IAS 27 17 c |
| ifrs-full | MethodUsedToDetermineSettlementAmountForPreexistingRelationshipForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination | text | Method used to determine settlement amount for pre-existing relationship for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination | The description of the method used to determine the settlement amount for pre-existing relationships for transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]] | disclosure: IFRS 3 B64 l iv |
| ifrs-full | MiningAssets | X instant, debit | Mining assets | The amount of assets related to mining activities of the entity. | common practice: IAS 16 37 |
| ifrs-full | MiningAssetsMember | member | Mining assets [member] | This member stands for mining assets. [Refer: Mining assets] | common practice: IAS 16 37 |
| ifrs-full | MiningPropertyMember | member | Mining property [member] | This member stands for property related to mining activities. | common practice: IAS 16 37 |
| ifrs-full | MiningRightsMember | member | Mining rights [member] | This member stands for rights related to mining activities. | common practice: IAS 38 119 |
| ifrs-full | MiscellaneousAssetsAbstract | | Miscellaneous assets [abstract] | | |
| ifrs-full | MiscellaneousComponentsOfEquityAbstract | | Miscellaneous components of equity [abstract] | | |
| ifrs-full | MiscellaneousCurrentAssetsAbstract | | Miscellaneous current assets [abstract] | | |
| ifrs-full | MiscellaneousCurrentLiabilitiesAbstract | | Miscellaneous current liabilities [abstract] | | |
| ifrs-full | MiscellaneousEquityAbstract | | Miscellaneous equity [abstract] | | |
| ifrs-full | MiscellaneousLiabilitiesAbstract | | Miscellaneous liabilities [abstract] | | |
| ifrs-full | MiscellaneousNoncurrentAssetsAbstract | | Miscellaneous non-current assets [abstract] | | |
| ifrs-full | MiscellaneousNoncurrentLiabilitiesAbstract | | Miscellaneous non-current liabilities [abstract] | | |
| ifrs-full | MiscellaneousOtherComprehensiveIncomeAbstract | | Miscellaneous other comprehensive income [abstract] | | |
| ifrs-full | MiscellaneousOtherOperatingExpense | X duration, debit | Miscellaneous other operating expense | The amount of miscellaneous other operating expenses. [Refer: Other operating income (expense)] | common practice: IAS 1 112 c |
| ifrs-full | MiscellaneousOtherOperatingIncome | X duration, credit | Miscellaneous other operating income | The amount of miscellaneous other operating income. [Refer: Other operating income (expense)] | common practice: IAS 1 112 c |
| ifrs-full | MiscellaneousOtherProvisions | X instant, credit | Miscellaneous other provisions | The amount of miscellaneous other provisions. [Refer: Other provisions] | common practice: IAS 1 78 d |
| ifrs-full | MiscellaneousOtherProvisionsAbstract | | Miscellaneous other provisions [abstract] | | |
| ifrs-full | MiscellaneousOtherProvisionsMember | member | Miscellaneous other provisions [member] | This member stands for miscellaneous other provisions. [Refer: Other provisions [member]] | disclosure: IAS 37 84 |
| ifrs-full | MiscellaneousOtherReservesMember | member | Miscellaneous other reserves [member] | This member stands for a component of equity representing miscellaneous reserves that the entity does not separately disclose in the same statement or note. [Refer: Other reserves [member]] | common practice: IAS 1 108 |
| ifrs-full | MiscellaneousTimeBandsAbstract | | Miscellaneous time bands [abstract] | | |
| ifrs-full | ModelUsedToMeasureInvestmentProperty | text | Explanation of whether entity applied fair value model or cost model to measure investment property | The explanation of whether the entity applied the fair value model or the cost model to measure investment property. [Refer: Fair value model [member]; At cost [member]; Investment property] | disclosure: IAS 40 75 a |
| ifrs-full | MortgagesMember | member | Mortgages [member] | This member stands for a class of financial assets that represents loans to finance the purchase of assets where the asset acts as collateral to secure the loan. | example: IFRS 7 IG40B, example: IFRS 7 6, example: IFRS 7 IG20B |
| ifrs-full | MotorVehicles | X instant, debit | Motor vehicles | The amount of property, plant and equipment representing self-propelled ground vehicles used in the entity’s operations. [Refer: Property, plant and equipment] | example: IAS 16 37 f |
| ifrs-full | MotorVehiclesMember | member | Motor vehicles [member] | This member stands for a class of property, plant and equipment representing self-propelled ground vehicles used in the entity’s operations. [Refer: Property, plant and equipment] | example: IAS 16 37 f |
| ifrs-full | MultiemployerDefinedBenefitPlansMember | member | Multi-employer defined benefit plans [member] | This member stands for defined benefit plans (other than state plans) that: (a) pool the assets contributed by various entities that are not under common control; and (b) use those assets to provide benefits to employees of more than one entity, on the basis that contribution and benefit levels are determined without regard to the identity of the entity that employs the employees. [Refer: Defined benefit plans [member]] | disclosure: IAS 19 33 b, disclosure: IAS 19 34 b |
| ifrs-full | MultiperiodExcessEarningsMethodMember | member | Multi-period excess earnings method [member] | This member stands for a specific valuation technique consistent with the income approach that involves analysing the excess earnings over periods of time, and is used to measure the fair value of some intangible assets. [Refer: Income approach [member]] | example: IFRS 13 B11 c |
| ifrs-full | NameOfAcquiree | text | Name of acquiree | The name of the business or businesses that the acquirer obtains control of in a business combination. [Refer: Business combinations [member]] | disclosure: IFRS 3 B64 a |
| ifrs-full | NameOfAssociate | text | Name of associate | The name of an associate. [Refer: Associates [member]] | disclosure: IAS 27 17 b i, disclosure: IAS 27 16 b i, disclosure: IFRS 12 21 a i |
| ifrs-full | NameOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse | text | Name of entity whose consolidated financial statements have been produced for public use | The name of the entity’s ultimate or any intermediate parent whose consolidated financial statements that comply with IFRSs have been produced for public use. [Refer: Consolidated [member]; IFRSs [member]] | disclosure: IAS 27 16 a |
| ifrs-full | NameOfGovernmentAndNatureOfRelationshipWithGovernment | text | Name of government and nature of relationship with government | The name of the government and the nature of its relationship with the reporting entity (ie control, joint control or significant influence). [Refer: Government [member]] | disclosure: IAS 24 26 a |
| ifrs-full | NameOfJointOperation | text | Name of joint operation | The name of a joint operation. [Refer: Joint operations [member]] | disclosure: IFRS 12 21 a i |
| ifrs-full | NameOfJointVenture | text | Name of joint venture | The name of a joint venture. [Refer: Joint ventures [member]] | disclosure: IAS 27 17 b i, disclosure: IAS 27 16 b i, disclosure: IFRS 12 21 a i |
| ifrs-full | NameOfMostSeniorParentEntityProducingPubliclyAvailableFinancialStatements | text | Name of most senior parent entity producing publicly available financial statements | The name of most senior parent entity producing publicly available financial statements. | disclosure: IAS 24 13 |
| ifrs-full | NameOfParentEntity | text | Name of parent entity | The name of the entity’s parent. [Refer: Parent [member]] | disclosure: IAS 1 138 c, disclosure: IAS 24 13 |
| ifrs-full | NameOfReportingEntityOrOtherMeansOfIdentification | text | Name of reporting entity or other means of identification | The name of the reporting entity or other means of identification. | disclosure: IAS 1 51 a |
| ifrs-full | NameOfSubsidiary | text | Name of subsidiary | The name of a subsidiary. [Refer: Subsidiaries [member]] | disclosure: IAS 27 17 b i, disclosure: IAS 27 16 b i, disclosure: IFRS 12 12 a, disclosure: IFRS 12 19B a |
| ifrs-full | NameOfUltimateParentOfGroup | text | Name of ultimate parent of group | The name of the ultimate controlling party of the group. | disclosure: IAS 1 138 c, disclosure: IAS 24 13 |
| ifrs-full | NamesOfEmployersAndEmployeeGroupsCovered | text | Names of employers and employee groups covered | The names of employers and employee groups covered in retirement benefit plans. | disclosure: IAS 26 36 a |
| ifrs-full | NatureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognition | text | Description of nature of transferred financial assets that are not derecognised in their entirety | The description of the nature of transferred financial assets that are not derecognised in their entirety. [Refer: Transferred financial assets that are not derecognised in their entirety [member]; Financial assets] | disclosure: IFRS 7 42D a |
| ifrs-full | NatureOfRisksAndRewardsOfOwnershipToWhichEntityRemainsExposed | text | Description of nature of risks and rewards of ownership to which entity is exposed | The description of the nature of the risks and rewards of ownership of transferred financial assets that are not derecognised in their entirety to which the entity is exposed. [Refer: Financial assets] | disclosure: IFRS 7 42D b |
| ifrs-full | NetAmountArisingFromInsuranceContractsMember | member | Net amount arising from insurance contracts [member] | This member stands for the net amount arising from insurance contracts. It also represents the standard value for the “Amounts arising from insurance contracts” axis if no other member is used. [Refer: Types of insurance contracts [member]] | common practice: IFRS 4 Disclosure – Expiry date 2021-01-01 |
| ifrs-full | NetAmountsForPayfloatingReceivefixedInterestRateSwapsForWhichNetCashFlowsAreExchanged | X instant, credit | Net amounts for pay-floating (receive-fixed) interest rate swaps for which net cash flows are exchanged | The amount of contractual undiscounted cash flows in relation to net amounts for pay-floating (receive-fixed) interest rate swaps for which net cash flows are exchanged. [Refer: Swap contract [member]] | example: IFRS 7 B11D c |
| ifrs-full | NetAssetsLiabilities | X instant, debit | Assets (liabilities) | The amount of assets less the amount of liabilities. | common practice: IAS 1 112 c, example: IFRS 1 IG63 |
| ifrs-full | NetAssetsLiabilitiesAbstract | | Net assets (liabilities) [abstract] | | |
| ifrs-full | NetAssetValueMember | member | Net asset value [member] | This member stands for a valuation technique that compares the value of assets and liabilities. | example: IFRS 13 IE63, example: IFRS 13 93 d |
| ifrs-full | NetCurrentAssetsLiabilitiesAbstract | | Net current assets (liabilities) [abstract] | | |
| ifrs-full | NetDebt | X instant, credit | Net debt | The amount of net debt of the entity. | common practice: IAS 1 112 c |
| ifrs-full | NetDeferredTaxAssets | X instant, debit | Net deferred tax assets | The amount of deferred tax assets net of deferred tax liabilities, when the absolute amount of deferred tax assets is greater than the absolute amount of deferred tax liabilities. [Refer: Deferred tax assets; Deferred tax liabilities] | common practice: IAS 12 81 g i |
| ifrs-full | NetDeferredTaxAssetsAndLiabilitiesAbstract | | Net deferred tax assets and liabilities [abstract] | | |
| ifrs-full | NetDeferredTaxLiabilities | X instant, credit | Net deferred tax liabilities | The amount of deferred tax liabilities net of deferred tax assets, when the absolute amount of deferred tax liabilities is greater than the absolute amount of deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities] | common practice: IAS 12 81 g i |
| ifrs-full | NetDefinedBenefitLiabilityAssetAxis | axis | Net defined benefit liability (asset) [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IAS 19 140 a |
| ifrs-full | NetDefinedBenefitLiabilityAssetMember | member | Net defined benefit liability (asset) [member] | This member stands for the net defined benefit liability (asset). It also represents the standard value for the “Net defined benefit liability (asset)” axis if no other member is used. [Refer: Net defined benefit liability (asset)] | disclosure: IAS 19 140 a |
| ifrs-full | NetEarnedPremium | X duration, credit | Net earned premium | The amount of premiums earned on insurance contracts net of reinsurance premiums. [Refer: Types of insurance contracts [member]] | common practice: IAS 1 85 |
| ifrs-full | NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements | X instant, debit | Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements | The amount remaining after deducting the amounts subject to an enforceable master netting arrangement or similar agreement that were not set off against financial assets, from the net amount of financial assets subject to offsetting or subject to an enforceable master netting arrangement or similar agreement presented in the statement of financial position. | disclosure: IFRS 7 13C e |
| ifrs-full | NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsAbstract | | Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements [abstract] | | |
| ifrs-full | NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPosition | X instant, debit | Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position | The net amount of financial assets that are subject either to offsetting or to an enforceable master netting arrangement or similar agreement, presented in the statement of financial position. [Refer: Financial assets] | disclosure: IFRS 7 13C c |
| ifrs-full | NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPositionAbstract | | Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position [abstract] | | |
| ifrs-full | NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements | X instant, credit | Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements | The amount remaining after deducting the amounts subject to an enforceable master netting arrangement or similar agreement that were not set off against financial liabilities, from the net amount of financial liabilities subject to offsetting or subject to an enforceable master netting arrangement or similar agreement presented in the statement of financial position. | disclosure: IFRS 7 13C e |
| ifrs-full | NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsAbstract | | Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements [abstract] | | |
| ifrs-full | NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPosition | X instant, credit | Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position | The net amount of financial liabilities that are subject either to offsetting or to an enforceable master netting arrangement or similar agreement, presented in the statement of financial position. [Refer: Financial liabilities] | disclosure: IFRS 7 13C c |
| ifrs-full | NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPositionAbstract | | Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position [abstract] | | |
| ifrs-full | NetForeignExchangeGain | X duration, credit | Net foreign exchange gain | The net gain arising from foreign exchange differences. [Refer: Foreign exchange gain (loss)] | common practice: IAS 21 52 a |
| ifrs-full | NetForeignExchangeLoss | X duration, debit | Net foreign exchange loss | The net loss arising from foreign exchange differences. [Refer: Foreign exchange gain (loss)] | common practice: IAS 21 52 a |
| ifrs-full | NetInvestmentInFinanceLease | X instant, debit | Net investment in finance lease | The gross investment in the finance lease discounted at the interest rate implicit in the lease. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. Gross investment in the finance lease is the sum of: (a) the lease payments receivable by a lessor under a finance lease; and (b) any unguaranteed residual value accruing to the lessor. Interest rate implicit in the lease is the rate of interest that causes the present value of (a) the lease payments and (b) the unguaranteed residual value to equal to the sum of (i) the fair value of the underlying asset and (ii) the initial direct costs of the lessor. | disclosure: IFRS 16 94 |
| ifrs-full | NetLiabilitiesOrAssetsForRemainingCoverageExcludingLossComponentMember | member | Net liabilities or assets for remaining coverage excluding loss component [member] | This member stands for the net liabilities or assets for the remaining coverage component, excluding any loss component. A liability for remaining coverage is an entity’s obligation to investigate and pay valid claims under existing insurance contracts for insured events that have not yet occurred (ie the obligation that relates to the unexpired portion of the coverage period). [Refer: Insurance contracts [member]; Loss component [member]] | disclosure: IFRS 17 100 a – Effective 2021-01-01 |
| ifrs-full | NetMovementInDeferredTaxArisingFromRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss | X duration, credit | Net movement in deferred tax arising from regulatory deferral account balances related to profit or loss | The amount of the net movement in deferred tax arising from regulatory deferral account balances related to profit or loss. [Refer: Deferred tax asset associated with regulatory deferral account balances; Deferred tax liability associated with regulatory deferral account balances; Profit (loss)] | disclosure: IFRS 14 24, disclosure: IFRS 14 B12 b |
| ifrs-full | NetMovementInOtherRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss | X duration, credit | Net movement in other regulatory deferral account balances related to profit or loss | The amount of the net movement in regulatory deferral account balances related to profit or loss that the entity does not separately disclose in the same statement or note. [Refer: Net movement in regulatory deferral account balances related to profit or loss] | common practice: IFRS 14 IE5, common practice: IFRS 14 25 |
| ifrs-full | NetMovementInRegulatoryDeferralAccountBalancesRelatedToOtherComprehensiveIncomeAbstract | | Net movement in regulatory deferral account balances related to other comprehensive income [abstract] | | |
| ifrs-full | NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss | X duration, credit | Net movement in regulatory deferral account balances related to profit or loss | The amount of the net movement in regulatory deferral account balances related to profit or loss. [Refer: Regulatory deferral account balances [member]; Profit (loss)] | disclosure: IFRS 14 23, disclosure: IFRS 14 35 |
| ifrs-full | NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAbstract | | Net movement in regulatory deferral account balances related to profit or loss [abstract] | | |
| ifrs-full | NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTax | X duration, credit | Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax | The amount of the net movement in regulatory deferral account balances related to profit or loss and the net movement in related deferred tax. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Net movement in deferred tax arising from regulatory deferral account balances related to profit or loss] | disclosure: IFRS 14 24, disclosure: IFRS 14 B12 a |
| ifrs-full | NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAbstract | | Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax [abstract] | | |
| ifrs-full | NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAttributableToNoncontrollingInterests | X duration, credit | Net movement in regulatory deferral account balances related to profit or loss, attributable to non-controlling interests | The amount of the net movement in regulatory deferral account balances related to profit or loss that is attributable to non-controlling interests. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Non-controlling interests] | disclosure: IFRS 14 B25 |
| ifrs-full | NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossDirectlyAssociatedWithDiscontinuedOperation | X duration, credit | Net movement in regulatory deferral account balances related to profit or loss directly associated with discontinued operation | The amount of the net movement in regulatory deferral account balances related to profit or loss that are directly associated with a discontinued operation. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Discontinued operations [member]] | disclosure: IFRS 14 25 |
| ifrs-full | NetworkInfrastructureMember | member | Network infrastructure [member] | This member stands for a class of property, plant and equipment representing network infrastructure. [Refer: Property, plant and equipment] | common practice: IAS 16 37 |
| ifrs-full | NewIFRSsAxis | axis | New IFRSs [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IAS 8 30 b |
| ifrs-full | NewIFRSsMember | member | New IFRSs [member] | This member stands for IFRSs that have been issued but are not yet effective. It also represents the standard value for the “New IFRSs” axis if no other member is used. [Refer: IFRSs [member]] | disclosure: IAS 8 30 b |
| ifrs-full | NewLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination | X duration, credit | New liabilities, contingent liabilities recognised in business combination | The amount recognised for new contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination] | common practice: IFRS 3 B67 c |
| ifrs-full | NewProvisionsOtherProvisions | X duration, credit | New provisions, other provisions | The amount recognised for new other provisions. [Refer: Other provisions] | common practice: IAS 37 84 b |
| ifrs-full | NineYearsBeforeReportingYearMember | member | Nine years before reporting year [member] | This member stands for a year that ended nine years before the end of the reporting year. | disclosure: IFRS 17 130 – Effective 2021-01-01 |
| ifrs-full | NominalAmountOfHedgingInstrument | X.XX instant | Nominal amount of hedging instrument | The nominal amount of a hedging instrument. [Refer: Hedging instruments [member]] | disclosure: IFRS 7 23B a, disclosure: IFRS 7 24A d |
| ifrs-full | NominalAmountOfHedgingInstrumentsInHedgingRelationshipsToWhichAmendmentsForInterestRateBenchmarkReformAreApplied | X instant | Nominal amount of hedging instruments in hedging relationships to which amendments for interest rate benchmark reform are applied | The nominal amount of the hedging instruments in hedging relationships to which the entity is applying the exceptions in the scope of the amendments for interest rate benchmark reform. [Refer: Nominal amount of hedging instrument] | disclosure: IFRS 7.24H e |
| ifrs-full | NominalOrPrincipalAmountOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRisk | X instant | Nominal or principal amount of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk | The nominal or principal amount of a financial instrument on discontinuation of its measurement at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Financial instruments, class [member]] | disclosure: IFRS 7 24G c |
| ifrs-full | NonadjustingEventsAfterReportingPeriodAxis | axis | Non-adjusting events after reporting period [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IAS 10 21 |
| ifrs-full | NonadjustingEventsMember | member | Non-adjusting events after reporting period [member] | This member stands for events that occur between the end of the reporting period and the date when the financial statements are authorised for issue and are indicative of conditions that arose after the reporting period. It also represents the standard value for the “Non-adjusting events after reporting period” axis if no other member is used. | disclosure: IAS 10 21 |
| ifrs-full | NoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssue | X instant, debit | Non-cash assets declared for distribution to owners before financial statements authorised for issue | The amount of non-cash assets declared for distribution as a dividend when the declaration date is after the end of the reporting period but before the financial statements are authorised for issue. | disclosure: IFRIC 17 17 b |
| ifrs-full | NoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssueAtFairValue | X instant, debit | Non-cash assets declared for distribution to owners before financial statements authorised for issue, at fair value | The fair value of non-cash assets declared for distribution as a dividend when the declaration date is after the end of the reporting period but before the financial statements are authorised for issue. [Refer: At fair value [member]; Non-cash assets declared for distribution to owners before financial statements authorised for issue] | disclosure: IFRIC 17 17 c |
| ifrs-full | NoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral | X instant, debit | Non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral | The amount of non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral. | disclosure: IFRS 9 3.2.23 a, disclosure: IAS 39 37 a – Expiry date 2021-01-01 |
| ifrs-full | NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate | X instant, credit | Non-controlling interest in acquiree recognised at acquisition date | The amount of non-controlling interest in the acquiree recognised at the acquisition date for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: Business combinations [member]] | disclosure: IFRS 3 B64 o i |
| ifrs-full | NoncontrollingInterests | X instant, credit | Non-controlling interests | The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Subsidiaries [member]] | disclosure: IAS 1 54 q, disclosure: IFRS 10 22, disclosure: IFRS 12 12 f |
| ifrs-full | NoncontrollingInterestsMember | member | Non-controlling interests [member] | This member stands for equity in a subsidiary not attributable, directly or indirectly, to the parent. | disclosure: IAS 1 106 |
| ifrs-full | NoncurrentAccruedIncome | X instant, debit | Non-current accrued income | The amount of non-current accrued income. [Refer: Accrued income] | common practice: IAS 1 112 c |
| ifrs-full | NoncurrentAdvances | X instant, credit | Non-current advances received | The non-current amount of payments received for goods or services to be provided in the future. [Refer: Advances received] | common practice: IAS 1 55 |
| ifrs-full | NoncurrentAssets | X instant, debit | Non-current assets | The amount of assets that do not meet the definition of current assets. [Refer: Current assets] | disclosure: IAS 1 66, disclosure: IFRS 12 B12 b ii, example: IFRS 12 B10 b |
| ifrs-full | NoncurrentAssetsAbstract | | Non-current assets [abstract] | | |
| ifrs-full | NoncurrentAssetsHeldForSaleMember | member | Non-current assets held for sale [member] | This member stands for non-current assets that are available for immediate sale in their present condition, subject only to terms that are usual and customary for sales of such assets, and for which sale is highly probable. [Refer: Non-current assets] | example: IFRS 13 IE60, example: IFRS 13 94, common practice: IFRS 5 38 |
| ifrs-full | NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForDistributionToOwners | X instant, debit | Non-current assets or disposal groups classified as held for distribution to owners | The amount of non-current assets or disposal groups classified as held for distribution to owners. [Refer: Non-current assets] | disclosure: IFRS 5 38, disclosure: IFRS 5 5A |
| ifrs-full | NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale | X instant, debit | Non-current assets or disposal groups classified as held for sale | The amount of non-current assets or disposal groups classified as held for sale. [Refer: Disposal groups classified as held for sale [member]] | disclosure: IFRS 5 38 |
| ifrs-full | NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleMember | member | Non-current assets or disposal groups classified as held for sale [member] | This member stands for non-current assets or disposal groups classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Non-current assets held for sale [member]] | common practice: IAS 36 127 |
| ifrs-full | NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners | X instant, debit | Non-current assets or disposal groups classified as held for sale or as held for distribution to owners | The amount of non-current assets or disposal groups classified as held for sale or as held for distribution to owners. [Refer: Non-current assets or disposal groups classified as held for distribution to owners; Non-current assets or disposal groups classified as held for sale] | disclosure: IAS 1 54 j |
| ifrs-full | NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwnersAbstract | | Non-current assets or disposal groups classified as held for sale or as held for distribution to owners [abstract] | | |
| ifrs-full | NoncurrentAssetsOtherThanFinancialInstrumentsDeferredTaxAssetsPostemploymentBenefitAssetsAndRightsArisingUnderInsuranceContracts | X instant, debit | Non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets, and rights arising under insurance contracts | The amount of non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets and rights arising under insurance contracts. [Refer: Deferred tax assets; Financial instruments, class [member]; Non-current assets; Types of insurance contracts [member]] | disclosure: IFRS 8 33 b |
| ifrs-full | NoncurrentAssetsRecognisedAsOfAcquisitionDate | X instant, debit | Non-current assets recognised as of acquisition date | The amount recognised as of the acquisition date for non-current assets acquired in a business combination. [Refer: Business combinations [member]] | common practice: IFRS 3 B64 i |
| ifrs-full | NoncurrentBiologicalAssets | X instant, debit | Non-current biological assets | The amount of non-current biological assets. [Refer: Biological assets] | disclosure: IAS 1 54 f |
| ifrs-full | NoncurrentBiologicalAssetsMember | member | Non-current biological assets [member] | This member stands for non-current biological assets. [Refer: Biological assets] | common practice: IAS 41 50 |
| ifrs-full | NoncurrentContractAssets | X instant, debit | Non-current contract assets | The amount of non-current contract assets. [Refer: Contract assets] | disclosure: IFRS 15 105 |
| ifrs-full | NoncurrentContractLiabilities | X instant, credit | Non-current contract liabilities | The amount of non-current contract liabilities. [Refer: Contract liabilities] | disclosure: IFRS 15 105 |
| ifrs-full | NoncurrentDebtInstrumentsIssued | X instant, credit | Non-current debt instruments issued | The amount of non-current debt instruments issued. [Refer: Debt instruments issued] | common practice: IAS 1 55 |
| ifrs-full | NoncurrentDepositsFromCustomers | X instant, credit | Non-current deposits from customers | The amount of non-current deposits from customers. [Refer: Deposits from customers] | common practice: IAS 1 55 |
| ifrs-full | NoncurrentDerivativeFinancialAssets | X instant, debit | Non-current derivative financial assets | The amount of non-current derivative financial assets. [Refer: Derivative financial assets] | common practice: IAS 1 55 |
| ifrs-full | NoncurrentDerivativeFinancialLiabilities | X instant, credit | Non-current derivative financial liabilities | The amount of non-current derivative financial liabilities. [Refer: Derivative financial liabilities] | common practice: IAS 1 55 |
| ifrs-full | NoncurrentDividendPayables | X instant, credit | Non-current dividend payables | The amount of non-current dividend payables. [Refer: Dividend payables] | common practice: IAS 1 55 |
| ifrs-full | NoncurrentExciseTaxPayables | X instant, credit | Non-current excise tax payables | The amount of non-current excise tax payables. [Refer: Excise tax payables] | common practice: IAS 1 78 |
| ifrs-full | NoncurrentFinanceLeaseReceivables | X instant, debit | Non-current finance lease receivables | The amount of non-current finance lease receivables. [Refer: Finance lease receivables] | common practice: IAS 1 55 |
| ifrs-full | NoncurrentFinancialAssets | X instant, debit | Non-current financial assets | The amount of non-current financial assets. [Refer: Financial assets] | disclosure: IFRS 7 25 |
| ifrs-full | NoncurrentFinancialAssetsAtAmortisedCost | X instant, debit | Non-current financial assets at amortised cost | The amount of non-current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost] | disclosure: IFRS 7 8 f |
| ifrs-full | NoncurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome | X instant, debit | Non-current financial assets at fair value through other comprehensive income | The amount of non-current financial assets at fair value through other comprehensive income. [Refer: Financial assets at fair value through other comprehensive income] | disclosure: IFRS 7 8 h |
| ifrs-full | NoncurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract | | Non-current financial assets at fair value through other comprehensive income [abstract] | | |
| ifrs-full | NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss | X instant, debit | Non-current financial assets at fair value through profit or loss | The amount of non-current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss] | disclosure: IFRS 7 8 a |
| ifrs-full | NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstract | | Non-current financial assets at fair value through profit or loss [abstract] | | |
| ifrs-full | NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading | X instant, debit | Non-current financial assets at fair value through profit or loss, classified as held for trading | The amount of non-current financial assets that are measured at fair value through profit or loss and that are classified as held for trading. [Refer: Financial assets at fair value through profit or loss, classified as held for trading] | common practice: IAS 1 55, disclosure: IFRS 7 8 a – Expiry date 2021-01-01 |
| ifrs-full | NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition | X instant, debit | Non-current financial assets at fair value through profit or loss, designated upon initial recognition or subsequently | The amount of non-current financial assets measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently] | disclosure: IFRS 7 8 a |
| ifrs-full | NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue | X instant, debit | Non-current financial assets at fair value through profit or loss, mandatorily measured at fair value | The amount of non-current financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value] | disclosure: IFRS 7 8 a |
| ifrs-full | NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments | X instant, debit | Non-current financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments | The amount of non-current financial assets at fair value through profit or loss measured as such in accordance with the exemption for reacquisition of own equity instruments. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments] | disclosure: IFRS 7 8 a – Effective 2021-01-01 |
| ifrs-full | NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities | X instant, debit | Non-current financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities | The amount of non-current financial assets at fair value through profit or loss measured as such in accordance with the exemption for repurchase of own financial liabilities. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities] | disclosure: IFRS 7 8 a – Effective 2021-01-01 |
| ifrs-full | NoncurrentFinancialAssetsAvailableforsale | X instant, debit | Non-current financial assets available-for-sale | The amount of non-current financial assets available-for-sale. [Refer: Financial assets available-for-sale; Non-current financial assets] | disclosure: IFRS 7 8 d – Expiry date 2021-01-01 |
| ifrs-full | NoncurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome | X instant, debit | Non-current financial assets measured at fair value through other comprehensive income | The amount of non-current financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income] | disclosure: IFRS 7 8 h |
| ifrs-full | NoncurrentFinancialLiabilities | X instant, credit | Non-current financial liabilities | The amount of non-current financial liabilities. [Refer: Financial liabilities] | disclosure: IFRS 7 25 |
| ifrs-full | NoncurrentFinancialLiabilitiesAtAmortisedCost | X instant, credit | Non-current financial liabilities at amortised cost | The amount of non-current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost] | disclosure: IFRS 7 8 g, disclosure: IFRS 7 8 f – Expiry date 2021-01-01 |
| ifrs-full | NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss | X instant, credit | Non-current financial liabilities at fair value through profit or loss | The amount of non-current financial liabilities measured at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss] | disclosure: IFRS 7 8 e |
| ifrs-full | NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract | | Non-current financial liabilities at fair value through profit or loss [abstract] | | |
| ifrs-full | NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading | X instant, credit | Non-current financial liabilities at fair value through profit or loss, classified as held for trading | The amount of non-current financial liabilities at fair value through profit or loss that meet the definition of held for trading. [Refer: Non-current financial liabilities at fair value through profit or loss] | disclosure: IFRS 7 8 e |
| ifrs-full | NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition | X instant, credit | Non-current financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently | The amount of non-current financial liabilities measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently] | disclosure: IFRS 7 8 e |
| ifrs-full | NoncurrentGovernmentGrants | X instant, credit | Non-current government grants | The amount of non-current government grants recognised on the statement of financial position as deferred income. [Refer: Government [member]; Deferred income; Government grants] | common practice: IAS 1 55 |
| ifrs-full | NoncurrentHeldtomaturityInvestments | X instant, debit | Non-current held-to-maturity investments | The amount of non-current held-to-maturity investments. [Refer: Held-to-maturity investments] | disclosure: IFRS 7 8 b – Expiry date 2021-01-01 |
| ifrs-full | NoncurrentInterestPayable | X instant, credit | Non-current interest payable | The amount of non-current interest payable. [Refer: Interest payable] | common practice: IAS 1 112 c |
| ifrs-full | NoncurrentInterestReceivable | X instant, debit | Non-current interest receivable | The amount of non-current interest receivable. [Refer: Interest receivable] | common practice: IAS 1 112 c |
| ifrs-full | NoncurrentInventories | X instant, debit | Non-current inventories | The amount of non-current inventories. [Refer: Inventories] | disclosure: IAS 1 54 g |
| ifrs-full | NoncurrentInventoriesArisingFromExtractiveActivitiesAbstract | | Non-current inventories arising from extractive activities [abstract] | | |
| ifrs-full | NoncurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncome | X instant, debit | Non-current investments in equity instruments designated at fair value through other comprehensive income | The amount of non-current investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income] | disclosure: IFRS 7 8 h |
| ifrs-full | NoncurrentInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod | X instant, debit | Non-current investments other than investments accounted for using equity method | The amount of non-current investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Non-current assets; Investments other than investments accounted for using equity method] | common practice: IAS 1 55 |
| ifrs-full | NoncurrentLeaseLiabilities | X instant, credit | Non-current lease liabilities | The amount of non-current lease liabilities. [Refer: Lease liabilities] | disclosure: IFRS 16 47 b |
| ifrs-full | NoncurrentLeasePrepayments | X instant, debit | Non-current lease prepayments | The amount of non-current prepayments for leases. [Refer: Non-current prepayments] | common practice: IAS 1 55 |
| ifrs-full | NoncurrentLiabilities | X instant, credit | Non-current liabilities | The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities] | disclosure: IAS 1 69, disclosure: IFRS 12 B12 b iv, example: IFRS 12 B10 b |
| ifrs-full | NoncurrentLiabilitiesAbstract | | Non-current liabilities [abstract] | | |
| ifrs-full | NoncurrentLiabilitiesRecognisedAsOfAcquisitionDate | X instant, credit | Non-current liabilities recognised as of acquisition date | The amount recognised as of the acquisition date for non-current liabilities assumed in a business combination. [Refer: Business combinations [member]] | common practice: IFRS 3 B64 i |
| ifrs-full | NoncurrentLoansAndReceivables | X instant, debit | Non-current loans and receivables | The amount of non-current loans and receivables. [Refer: Loans and receivables] | disclosure: IFRS 7 8 c – Expiry date 2021-01-01 |
| ifrs-full | NoncurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral | X instant, debit | Non-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral | The amount of non-current non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral. | disclosure: IFRS 9 3.2.23 a, disclosure: IAS 39 37 a – Expiry date 2021-01-01 |
| ifrs-full | NoncurrentOreStockpiles | X instant, debit | Non-current ore stockpiles | A classification of non-current inventory representing the amount of ore stockpiles. [Refer: Inventories] | common practice: IAS 2 37 |
| ifrs-full | NoncurrentPayables | X instant, credit | Trade and other non-current payables | The amount of non-current trade payables and non-current other payables. [Refer: Other non-current payables; Non-current trade payables] | disclosure: IAS 1 54 k |
| ifrs-full | NoncurrentPayablesAbstract | | Trade and other non-current payables [abstract] | | |
| ifrs-full | NoncurrentPayablesForPurchaseOfEnergy | X instant, credit | Non-current payables for purchase of energy | The amount of non-current payables for the purchase of energy. [Refer: Payables for purchase of energy] | common practice: IAS 1 78 |
| ifrs-full | NoncurrentPayablesForPurchaseOfNoncurrentAssets | X instant, credit | Non-current payables for purchase of non-current assets | The amount of non-current payables for the purchase of non-current assets. [Refer: Payables for purchase of non-current assets] | common practice: IAS 1 78 |
| ifrs-full | NoncurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTax | X instant, credit | Non-current payables on social security and taxes other than income tax | The amount of non-current payables on social security and taxes other than incomes tax. [Refer: Payables on social security and taxes other than income tax] | common practice: IAS 1 78 |
| ifrs-full | NoncurrentPayablesToRelatedParties | X instant, credit | Non-current payables to related parties | The amount of non-current payables due to related parties. [Refer: Related parties [member]; Payables to related parties] | common practice: IAS 1 78 |
| ifrs-full | NoncurrentPayablesToTradeSuppliers | X instant, credit | Non-current trade payables | The non-current amount of payment due to suppliers for goods and services used in the entity’s business. [Refer: Trade payables] | common practice: IAS 1 78 |
| ifrs-full | NoncurrentPortionOfNoncurrentBondsIssued | X instant, credit | Non-current portion of non-current bonds issued | The non-current portion of non-current bonds issued. [Refer: Bonds issued] | common practice: IAS 1 112 c |
| ifrs-full | NoncurrentPortionOfNoncurrentBorrowingsByTypeAbstract | | Non-current portion of non-current borrowings, by type [abstract] | | |
| ifrs-full | NoncurrentPortionOfNoncurrentCommercialPapersIssued | X instant, credit | Non-current portion of non-current commercial papers issued | The non-current portion of non-current commercial paper issued. [Refer: Commercial papers issued] | common practice: IAS 1 112 c |
| ifrs-full | NoncurrentPortionOfNoncurrentLoansReceived | X instant, credit | Non-current portion of non-current loans received | The non-current portion of non-current loans received. [Refer: Loans received] | common practice: IAS 1 112 c |
| ifrs-full | NoncurrentPortionOfNoncurrentNotesAndDebenturesIssued | X instant, credit | Non-current portion of non-current notes and debentures issued | The non-current portion of non-current notes and debentures issued. [Refer: Notes and debentures issued] | common practice: IAS 1 112 c |
| ifrs-full | NoncurrentPortionOfNoncurrentSecuredBankLoansReceived | X instant, credit | Non-current portion of non-current secured bank loans received | The non-current portion of non-current secured bank loans received. [Refer: Secured bank loans received] | common practice: IAS 1 112 c |
| ifrs-full | NoncurrentPortionOfNoncurrentUnsecuredBankLoansReceived | X instant, credit | Non-current portion of non-current unsecured bank loans received | The non-current portion of non-current unsecured bank loans received. [Refer: Unsecured bank loans received] | common practice: IAS 1 112 c |
| ifrs-full | NoncurrentPortionOfOtherNoncurrentBorrowings | X instant, credit | Non-current portion of other non-current borrowings | The non-current portion of non-current other borrowings. [Refer: Other borrowings] | common practice: IAS 1 112 c |
| ifrs-full | NoncurrentPrepayments | X instant, debit | Non-current prepayments | The amount of non-current prepayments. [Refer: Prepayments] | example: IAS 1 78 b |
| ifrs-full | NoncurrentPrepaymentsAndNoncurrentAccruedIncome | X instant, debit | Non-current prepayments and non-current accrued income | The amount of non-current prepayments and non-current accrued income. [Refer: Prepayments; Accrued income] | common practice: IAS 1 112 c |
| ifrs-full | NoncurrentPrepaymentsAndNoncurrentAccruedIncomeAbstract | | Non-current prepayments and non-current accrued income [abstract] | | |
| ifrs-full | NoncurrentProgrammingAssets | X instant, debit | Non-current programming assets | The amount of non-current programming assets. [Refer: Programming assets] | common practice: IAS 1 55 |
| ifrs-full | NoncurrentProvisions | X instant, credit | Non-current provisions | The amount of non-current provisions. [Refer: Provisions] | disclosure: IAS 1 54 l |
| ifrs-full | NoncurrentProvisionsAbstract | | Non-current provisions [abstract] | | |
| ifrs-full | NoncurrentProvisionsForEmployeeBenefits | X instant, credit | Non-current provisions for employee benefits | The amount of non-current provisions for employee benefits. [Refer: Provisions for employee benefits] | disclosure: IAS 1 78 d |
| ifrs-full | NoncurrentReceivables | X instant, debit | Trade and other non-current receivables | The amount of non-current trade receivables and non-current other receivables. [Refer: Non-current trade receivables; Other non-current receivables] | disclosure: IAS 1 54 h, disclosure: IAS 1 78 b |
| ifrs-full | NoncurrentReceivablesAbstract | | Trade and other non-current receivables [abstract] | | |
| ifrs-full | NoncurrentReceivablesDueFromAssociates | X instant, debit | Non-current receivables due from associates | The amount of non-current receivables due from associates. [Refer: Associates [member]] | common practice: IAS 1 78 b |
| ifrs-full | NoncurrentReceivablesDueFromJointVentures | X instant, debit | Non-current receivables due from joint ventures | The amount of non-current receivables due from joint ventures. [Refer: Joint ventures [member]] | common practice: IAS 1 78 b |
| ifrs-full | NoncurrentReceivablesDueFromRelatedParties | X instant, debit | Non-current receivables due from related parties | The amount of non-current receivables due from related parties. [Refer: Related parties [member]] | example: IAS 1 78 b |
| ifrs-full | NoncurrentReceivablesFromContractsWithCustomers | X instant, debit | Non-current receivables from contracts with customers | The amount of non-current receivables from contracts with customers. [Refer: Receivables from contracts with customers] | disclosure: IFRS 15 105 |
| ifrs-full | NoncurrentReceivablesFromRentalOfProperties | X instant, debit | Non-current receivables from rental of properties | The amount of non-current receivables from rental of properties. [Refer: Receivables from rental of properties] | common practice: IAS 1 78 b |
| ifrs-full | NoncurrentReceivablesFromSaleOfProperties | X instant, debit | Non-current receivables from sale of properties | The amount of non-current receivables from sale of properties. [Refer: Receivables from sale of properties] | common practice: IAS 1 78 b |
| ifrs-full | NoncurrentReceivablesFromTaxesOtherThanIncomeTax | X instant, debit | Non-current receivables from taxes other than income tax | The amount of non-current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax] | common practice: IAS 1 78 b |
| ifrs-full | NoncurrentRecognisedAssetsDefinedBenefitPlan | X instant, debit | Non-current net defined benefit asset | The amount of non-current net defined benefit asset. [Refer: Net defined benefit asset] | common practice: IAS 1 55 |
| ifrs-full | NoncurrentRecognisedLiabilitiesDefinedBenefitPlan | X instant, credit | Non-current net defined benefit liability | The amount of non-current net defined benefit liability. [Refer: Net defined benefit liability] | common practice: IAS 1 55 |
| ifrs-full | NoncurrentRefundsProvision | X instant, credit | Non-current refunds provision | The amount of non-current provision for refunds. [Refer: Refunds provision] | example: IAS 37 Example 4 Refunds policy, example: IAS 37 87 |
| ifrs-full | NoncurrentRestrictedCashAndCashEquivalents | X instant, debit | Non-current restricted cash and cash equivalents | The amount of non-current restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents] | common practice: IAS 1 55 |
| ifrs-full | NoncurrentRetentionPayables | X instant, credit | Non-current retention payables | The amount of non-current retention payables. [Refer: Retention payables] | common practice: IAS 1 78 |
| ifrs-full | NoncurrentTradeReceivables | X instant, debit | Non-current trade receivables | The amount of non-current trade receivables. [Refer: Trade receivables] | example: IAS 1 78 b |
| ifrs-full | NoncurrentValueAddedTaxPayables | X instant, credit | Non-current value added tax payables | The amount of non-current value added tax payables. [Refer: Value added tax payables] | common practice: IAS 1 78 |
| ifrs-full | NoncurrentValueAddedTaxReceivables | X instant, debit | Non-current value added tax receivables | The amount of non-current value added tax receivables. [Refer: Value added tax receivables] | common practice: IAS 1 78 b |
| ifrs-full | NonderivativeFinancialLiabilitiesUndiscountedCashFlows | X instant, credit | Non-derivative financial liabilities, undiscounted cash flows | The amount of contractual undiscounted cash flows in relation to non-derivative financial liabilities. | disclosure: IFRS 7 39 a |
| ifrs-full | NonderivativeInvestmentContractLiabilitiesMeasuredAtFairValueThroughProfitOrLossApplyingIAS39 | X instant, credit | Non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39 | The amount of non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39. [Refer: Derivatives [member]] | disclosure: IFRS 4 39C a – Expiry date 2021-01-01 |
| ifrs-full | NongovernmentCustomersMember | member | Non-government customers [member] | This member stands for non-government customers. [Refer: Government [member]] | example: IFRS 15 B89 c |
| ifrs-full | NoninsuranceAssetsAcquiredByExercisingRightsToRecoveries | X instant, credit | Non-insurance assets acquired by exercising rights to recoveries | The amount of non-insurance assets acquired by exercising rights to recoveries. | example: IFRS 4 IG22 h – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01 |
| ifrs-full | NonlifeInsuranceContractsMember | member | Non-life insurance contracts [member] | This member stands for non-life insurance contracts. [Refer: Types of insurance contracts [member]] | common practice: IFRS 4 Disclosure – Expiry date 2021-01-01 |
| ifrs-full | NonrecurringFairValueMeasurementMember | member | Non-recurring fair value measurement [member] | This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position in particular circumstances. [Refer: IFRSs [member]] | disclosure: IFRS 13 93 a |
| ifrs-full | NonsubscriptionCirculationRevenue | X duration, credit | Non-subscription circulation revenue | The amount of circulation revenue that is not derived from subscriptions. [Refer: Revenue; Circulation revenue] | common practice: IAS 1 112 c |
| esef_cor | NotesAccountingPoliciesAndMandatoryTags | | Notes, accounting policies and mandatory core taxonomy elements placeholder – this item MUST be used as a starting point for markups of disclosures in the notes to the financial statements | | |
| ifrs-full | NotesAndDebenturesIssued | X instant, credit | Notes and debentures issued | The amount of notes and debentures issued by the entity. | common practice: IAS 1 112 c |
| ifrs-full | NotInternallyGeneratedMember | member | Not internally generated [member] | This member stands for items that have not been internally generated by the entity. | disclosure: IAS 38 118 |
| ifrs-full | NotionalAmount | X instant | Notional amount | The nominal or face amount of a financial instrument, used to calculate payments made on that instrument. | common practice: IAS 1 112 c |
| ifrs-full | NotLaterThanOneMonthMember | member | Not later than one month [member] | This member stands for a time band of not later than one month. | example: IFRS 7 B11 a, example: IFRS 7 B35 a, example: IFRS 7 IG31A |
| ifrs-full | NotLaterThanOneYearMember | member | Not later than one year [member] | This member stands for a time band of not later than one year. | disclosure: IAS 1 61 a, disclosure: IFRS 16 97, disclosure: IFRS 16 94, disclosure: IFRS 17 132 b – Effective 2021-01-01, example: IFRS 7 B11, example: IFRS 7 IG31A |
| ifrs-full | NotLaterThanThreeMonthsMember | member | Not later than three months [member] | This member stands for a time band of not later than three months. | common practice: IAS 1 112 c, example: IFRS 7 IG28 a – Expiry date 2021-01-01, example: IFRS 7 37 a – Expiry date 2021-01-01 |
| ifrs-full | NotMeasuredAtFairValueInStatementOfFinancialPositionButForWhichFairValueIsDisclosedMember | member | Not measured at fair value in statement of financial position but for which fair value is disclosed [member] | This member stands for items not measured at fair value in the statement of financial position but for which fair value is disclosed. [Refer: At fair value [member]] | disclosure: IFRS 13 97 |
| ifrs-full | NumberAndAverageNumberOfEmployeesAbstract | | Number and average number of employees [abstract] | | |
| ifrs-full | NumberOfEmployees | X.XX instant | Number of employees | The number of personnel employed by the entity at a date. | common practice: IAS 1 112 c |
| ifrs-full | NumberOfInstrumentsGrantedInSharebasedPaymentArrangement | X.XX duration | Number of instruments granted in share-based payment arrangement | The number of instruments granted in share-based payment arrangement. | example: IFRS 2 IG23, example: IFRS 2 45 a |
| ifrs-full | NumberOfInstrumentsOrInterestsIssuedOrIssuable | X.XX instant | Number of instruments or interests issued or issuable | The number of instruments or interests issued or issuable at acquisition date for equity interests of the acquirer transferred as consideration in a business combination. | disclosure: IFRS 3 B64 f iv |
| ifrs-full | NumberOfInstrumentsOtherEquityInstrumentsGranted | X.XX duration | Number of other equity instruments granted in share-based payment arrangement | The number of other equity instruments (ie other than share options) granted in a share-based payment arrangement. | disclosure: IFRS 2 47 b, common practice: IFRS 2 45 |
| ifrs-full | NumberOfLivingAnimals | X.XX instant | Number of living animals | The number of entity’s living animals. | common practice: IAS 41 46 b i |
| ifrs-full | NumberOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement | X.XX instant | Number of other equity instruments exercisable in share-based payment arrangement | The number of other equity instruments (ie other than share options) exercisable in a share-based payment arrangement. | common practice: IFRS 2 45 |
| ifrs-full | NumberOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement | X.XX duration | Number of other equity instruments exercised or vested in share-based payment arrangement | The number of other equity instruments (ie other than share options) exercised or vested in a share-based payment arrangement. | common practice: IFRS 2 45 |
| ifrs-full | NumberOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangement | X.XX duration | Number of other equity instruments expired in share-based payment arrangement | The number of other equity instruments (ie other than share options) expired in a share-based payment arrangement. | common practice: IFRS 2 45 |
| ifrs-full | NumberOfOtherEquityInstrumentsForfeitedInSharebasedPaymentArrangement | X.XX duration | Number of other equity instruments forfeited in share-based payment arrangement | The number of other equity instruments (ie other than share options) forfeited in a share-based payment arrangement. | common practice: IFRS 2 45 |
| ifrs-full | NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement | X.XX instant | Number of other equity instruments outstanding in share-based payment arrangement | The number of other equity instruments (ie other than share options) outstanding in a share-based payment arrangement. | common practice: IFRS 2 45 |
| ifrs-full | NumberOfOtherParticipantsOfRetirementBenefitPlan | X.XX duration | Number of other participants of retirement benefit plan | The number of other participants in a retirement benefit plan. | disclosure: IAS 26 36 b |
| ifrs-full | NumberOfOutstandingShareOptions | X.XX instant | Number of share options outstanding in share-based payment arrangement | The number of share options outstanding in a share-based payment arrangement. | disclosure: IFRS 2 45 d, disclosure: IFRS 2 45 b i, disclosure: IFRS 2 45 b vi |
| ifrs-full | NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits | X.XX duration | Number of participants of retirement benefit plan receiving benefits | The number of participants in a retirement benefit plan receiving benefits. | disclosure: IAS 26 36 b |
| ifrs-full | NumberOfShareOptionsExercisableInSharebasedPaymentArrangement | X.XX instant | Number of share options exercisable in share-based payment arrangement | The number of share options exercisable in a share-based payment arrangement. | disclosure: IFRS 2 45 b vii |
| ifrs-full | NumberOfShareOptionsExercisedInSharebasedPaymentArrangement | X.XX duration | Number of share options exercised in share-based payment arrangement | The number of share options exercised in a share-based payment arrangement. | disclosure: IFRS 2 45 b iv |
| ifrs-full | NumberOfShareOptionsExpiredInSharebasedPaymentArrangement | X.XX duration | Number of share options expired in share-based payment arrangement | The number of share options expired in a share-based payment arrangement. | disclosure: IFRS 2 45 b v |
| ifrs-full | NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement | X.XX duration | Number of share options forfeited in share-based payment arrangement | The number of share options forfeited in a share-based payment arrangement. | disclosure: IFRS 2 45 b iii |
| ifrs-full | NumberOfShareOptionsGrantedInSharebasedPaymentArrangement | X.XX duration | Number of share options granted in share-based payment arrangement | The number of share options granted in a share-based payment arrangement. | disclosure: IFRS 2 45 b ii |
| ifrs-full | NumberOfSharesAuthorised | shares | Number of shares authorised | The number of shares authorised. | disclosure: IAS 1 79 a i |
| ifrs-full | NumberOfSharesIssued | shares | Number of shares issued | The number of shares issued by the entity. | common practice: IAS 1 106 d |
| ifrs-full | NumberOfSharesIssuedAbstract | | Number of shares issued [abstract] | | |
| ifrs-full | NumberOfSharesIssuedAndFullyPaid | shares | Number of shares issued and fully paid | The number of shares issued by the entity, for which full payment has been received. | disclosure: IAS 1 79 a ii |
| ifrs-full | NumberOfSharesIssuedButNotFullyPaid | shares | Number of shares issued but not fully paid | The number of shares issued by the entity, for which full payment has not been received. | disclosure: IAS 1 79 a ii |
| ifrs-full | NumberOfSharesOutstanding | shares | Number of shares outstanding | The number of shares that have been authorised and issued, reduced by treasury shares held. [Refer: Treasury shares] | disclosure: IAS 1 79 a iv |
| ifrs-full | OccupancyExpense | X duration, debit | Occupancy expense | The amount of expense arising from occupancy services received by the entity. | common practice: IAS 1 85 |
| ifrs-full | OfficeEquipment | X instant, debit | Office equipment | The amount of property, plant and equipment representing equipment used to support office functions, not specifically used in the production process. [Refer: Property, plant and equipment] | example: IAS 16 37 h |
| ifrs-full | OfficeEquipmentMember | member | Office equipment [member] | This member stands for a class of property, plant and equipment representing equipment used to support office functions, not specifically used in the production process. [Refer: Property, plant and equipment] | example: IAS 16 37 h |
| ifrs-full | OilAndGasAssets | X instant, debit | Oil and gas assets | The amount of assets related to the exploration, evaluation, development or production of oil and gas. | common practice: IAS 16 37 |
| ifrs-full | OilAndGasAssetsMember | member | Oil and gas assets [member] | This member stands for oil and gas assets. [Refer: Oil and gas assets] | common practice: IAS 16 37 |
| ifrs-full | OnDemandMember | member | On demand [member] | This member stands for an on demand time band. | common practice: IAS 1 112 c |
| ifrs-full | OnerousContractsContingentLiabilityMember | member | Onerous contracts contingent liability [member] | This member stands for a contingent liability for onerous contracts. An onerous contract is a contract in which the unavoidable costs of meeting the obligation under the contract exceed the economic benefits expected to be received under it. [Refer: Contingent liabilities [member]] | example: IAS 37 88 |
| ifrs-full | OnerousContractsProvision | X instant, credit | Onerous contracts provision | The amount of provision for onerous contracts. An onerous contract is a contract in which the unavoidable costs of meeting the obligation under the contract exceed the economic benefits expected to be received under it. [Refer: Other provisions] | example: IAS 37 66 |
| ifrs-full | OnerousContractsProvisionAbstract | | Onerous contracts provision [abstract] | | |
| ifrs-full | OnerousContractsProvisionMember | member | Onerous contracts provision [member] | This member stands for a provision for onerous contracts. [Refer: Onerous contracts provision] | example: IAS 37 66 |
| ifrs-full | OneYearBeforeReportingYearMember | member | One year before reporting year [member] | This member stands for a year that ended one year before the end of the reporting year. | disclosure: IFRS 17 130 – Effective 2021-01-01 |
| ifrs-full | OperatingExpense | X duration, debit | Operating expense | The amount of all operating expenses. | common practice: IAS 1 85 |
| ifrs-full | OperatingExpenseExcludingCostOfSales | X duration, debit | Operating expense excluding cost of sales | The amount of operating expense excluding the cost of sales. [Refer: Cost of sales] | common practice: IAS 1 85 |
| ifrs-full | OperatingLeaseIncome | X duration, credit | Operating lease income | The amount of operating lease income. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. | disclosure: IFRS 16 90 b |
| ifrs-full | OperatingSegmentsMember | member | Operating segments [member] | This member stands for operating segments. An operating segment is a component of an entity: (a) that engages in business activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with other components of the same entity); (b) whose operating results are regularly reviewed by the entity’s chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance; and (c) for which discrete financial information is available. [Refer: Revenue] | disclosure: IFRS 8 28 |
| ifrs-full | OptionContractMember | member | Option contract [member] | This member stands for a derivative financial instrument that gives the holder the right, but not the obligation, to purchase or sell an underlying asset for a specified price determined in advance. [Refer: Derivatives [member]] | common practice: IAS 1 112 c |
| ifrs-full | OptionPricingModelMember | member | Option pricing model [member] | This member stands for a specific valuation technique consistent with the income approach that involves analysing future amounts with option pricing models, such as the Black-Scholes-Merton formula or a binominal model (ie a lattice model), that incorporate present value techniques and reflect both the time value and intrinsic value of an option. [Refer: Income approach [member]] | example: IFRS 13 B11 b, example: IFRS 13 IE63 |
| ifrs-full | OrdinarySharesMember | member | Ordinary shares [member] | This member stands for equity instruments that are subordinate to all other classes of equity instruments. It also represents the standard value for the “Classes of ordinary shares” axis if no other member is used. | common practice: IAS 1 79 a, disclosure: IAS 33 66 |
| ifrs-full | OriginalAssetsBeforeTransfer | X instant, debit | Original assets before transfer | The amount of the original assets before transfer for transferred assets that the entity continues to recognise to the extent of its continuing involvement. | disclosure: IFRS 7 42D f |
| ifrs-full | OtherAdjustmentsForNoncashItems | X duration, debit | Other adjustments for non-cash items | Adjustments for non-cash items to reconcile profit (loss) to net cash flow from (used in) operating activities that the entity does not separately disclose in the same statement or note. [Refer: Profit (loss)] | common practice: IAS 7 20 b |
| ifrs-full | OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow | X duration, debit | Other adjustments for which cash effects are investing or financing cash flow | Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities for which cash effects are investing or financing cash flow, that the entity does not separately disclose in the same statement or note. [Refer: Profit (loss)] | common practice: IAS 7 20 c |
| ifrs-full | OtherAdjustmentsToReconcileProfitLoss | X duration, debit | Other adjustments to reconcile profit (loss) | Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities that the entity does not separately disclose in the same statement or note. [Refer: Adjustments to reconcile profit (loss)] | disclosure: IAS 7 20 |
| ifrs-full | OtherAssets | X instant, debit | Other assets | The amount of assets that the entity does not separately disclose in the same statement or note. | common practice: IAS 1 55 |
| ifrs-full | OtherAssetsAmountContributedToFairValueOfPlanAssets | X instant, debit | Other assets, amount contributed to fair value of plan assets | The amount other types of assets not separately disclosed contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] | common practice: IAS 19 142 |
| ifrs-full | OtherAssetsMember | member | Other assets [member] | This member stands for assets that the entity does not separately disclose in the same statement or note. | example: IFRS 16 53 |
| ifrs-full | OtherBorrowings | X instant, credit | Other borrowings | The amount of borrowings that the entity does not separately disclose in the same statement or note. [Refer: Borrowings] | common practice: IAS 1 112 c |
| ifrs-full | OtherCashAndCashEquivalents | X instant, debit | Other cash and cash equivalents | The amount of cash and cash equivalents that the entity does not separately disclose in the same statement or note. [Refer: Cash and cash equivalents] | common practice: IAS 7 45 |
| ifrs-full | OtherCashPaymentsFromOperatingActivities | X duration, credit | Other cash payments from operating activities | The cash outflow for operating activities that the entity does not separately disclose in the same statement or note. | example: IAS 7 14 |
| ifrs-full | OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities | X duration, credit | Other cash payments to acquire equity or debt instruments of other entities, classified as investing activities | The cash outflow to acquire equity or debt instruments of other entities (other than payments for those instruments considered to be cash equivalents or those held for dealing or trading purposes), classified as investing activities. | example: IAS 7 16 c |
| ifrs-full | OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities | X duration, credit | Other cash payments to acquire interests in joint ventures, classified as investing activities | The cash outflow to acquire interests in joint ventures (other than payments for those instruments considered to be cash equivalents or those held for dealing or trading purposes), classified as investing activities. [Refer: Joint ventures [member]] | example: IAS 7 16 c |
| ifrs-full | OtherCashReceiptsFromOperatingActivities | X duration, debit | Other cash receipts from operating activities | The cash inflow from operating activities that the entity does not separately disclose in the same statement or note. | example: IAS 7 14 |
| ifrs-full | OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities | X duration, debit | Other cash receipts from sales of equity or debt instruments of other entities, classified as investing activities | The cash inflow from sales of equity or debt instruments of other entities (other than receipts for those instruments considered to be cash equivalents and those held for dealing or trading purposes), classified as investing activities. | example: IAS 7 16 d |
| ifrs-full | OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities | X duration, debit | Other cash receipts from sales of interests in joint ventures, classified as investing activities | The cash inflow from sales of interests in joint ventures (other than receipts for those instruments considered to be cash equivalents and those held for dealing or trading purposes), classified as investing activities. [Refer: Joint ventures [member]] | example: IAS 7 16 d |
| ifrs-full | OtherComponentsOfDeferredTaxExpenseIncome | X duration, debit | Other components of deferred tax expense (income) | The amount of components of deferred tax expense or income that the entity does not separately disclose in the same statement or note. [Refer: Deferred tax expense (income)] | common practice: IAS 12 80 |
| ifrs-full | OtherComprehensiveIncome | X duration, credit | Other comprehensive income | The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required or permitted by IFRSs. [Refer: IFRSs [member]] | disclosure: IAS 1 106 d ii, disclosure: IAS 1 81A b, disclosure: IAS 1 91 a, disclosure: IFRS 12 B12 b viii |
| ifrs-full | OtherComprehensiveIncomeAbstract | | Other comprehensive income [abstract] | | |
| ifrs-full | OtherComprehensiveIncomeAttributableToNoncontrollingInterests | X duration, credit | Other comprehensive income, attributable to non-controlling interests | The amount of other comprehensive income attributable to non-controlling interests. [Refer: Non-controlling interests; Other comprehensive income] | common practice: IAS 1 85 |
| ifrs-full | OtherComprehensiveIncomeAttributableToOwnersOfParent | X duration, credit | Other comprehensive income, attributable to owners of parent | The amount of other comprehensive income attributable to owners of the parent. | common practice: IAS 1 85 |
| ifrs-full | OtherComprehensiveIncomeBeforeTax | X duration, credit | Other comprehensive income, before tax | The amount of other comprehensive income, before tax. [Refer: Other comprehensive income] | disclosure: IAS 1 91 b |
| ifrs-full | OtherComprehensiveIncomeBeforeTaxApplicationOfOverlayApproach | X duration, credit | Other comprehensive income, before tax, application of overlay approach | The amount of other comprehensive income, before tax, related to the application of the overlay approach. [Refer: Other comprehensive income] | disclosure: IFRS 4 35D b – Effective on first application of IFRS 9 |
| ifrs-full | OtherComprehensiveIncomeBeforeTaxApplicationOfOverlayApproachAbstract | | Other comprehensive income, before tax, application of overlay approach [abstract] | | |
| ifrs-full | OtherComprehensiveIncomeBeforeTaxAvailableforsaleFinancialAssets | X duration, credit | Other comprehensive income, before tax, available-for-sale financial assets | The amount of other comprehensive income, before tax, related to available-for-sale financial assets. [Refer: Financial assets available-for-sale; Other comprehensive income, before tax] | disclosure: IAS 1 91 b – Expiry date 2021-01-01, disclosure: IAS 1 7 – Expiry date 2021-01-01 |
| ifrs-full | OtherComprehensiveIncomeBeforeTaxCashFlowHedges | X duration, credit | Other comprehensive income, before tax, cash flow hedges | The amount of other comprehensive income, before tax, related to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income, before tax] | disclosure: IAS 1 91 b, disclosure: IAS 1 7 |
| ifrs-full | OtherComprehensiveIncomeBeforeTaxChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability | X duration, credit | Other comprehensive income, before tax, change in fair value of financial liability attributable to change in credit risk of liability | The amount of other comprehensive income, before tax, related to change in the fair value of financial liability attributable to change in the credit risk of the liability. [Refer: Other comprehensive income, before tax; Credit risk [member]] | disclosure: IAS 1 7, disclosure: IAS 1 91 b |
| ifrs-full | OtherComprehensiveIncomeBeforeTaxChangeInValueOfForeignCurrencyBasisSpreads | X duration, credit | Other comprehensive income, before tax, change in value of foreign currency basis spreads | The amount of other comprehensive income, before tax, related to change in value of foreign currency basis spreads. [Refer: Other comprehensive income, before tax] | disclosure: IAS 1 7, disclosure: IAS 1 91 b |
| ifrs-full | OtherComprehensiveIncomeBeforeTaxChangeInValueOfForwardElementsOfForwardContracts | X duration, credit | Other comprehensive income, before tax, change in value of forward elements of forward contracts | The amount of other comprehensive income, before tax, related to change in value of forward elements of forward contracts. [Refer: Other comprehensive income, before tax] | disclosure: IAS 1 7, disclosure: IAS 1 91 b |
| ifrs-full | OtherComprehensiveIncomeBeforeTaxChangeInValueOfTimeValueOfOptions | X duration, credit | Other comprehensive income, before tax, change in value of time value of options | The amount of other comprehensive income, before tax, related to change in value of time value of options. [Refer: Other comprehensive income, before tax] | disclosure: IAS 1 7, disclosure: IAS 1 91 b |
| ifrs-full | OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation | X duration, credit | Other comprehensive income, before tax, exchange differences on translation | The amount of other comprehensive income, before tax, related to exchange differences on translation of financial statements of foreign operations. [Refer: Other comprehensive income, before tax] | disclosure: IAS 1 91 b, disclosure: IAS 1 7 |
| ifrs-full | OtherComprehensiveIncomeBeforeTaxFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss | X duration, credit | Other comprehensive income, before tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss | The amount of other comprehensive income, before tax, related to finance income (expenses) from reinsurance contracts held. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]] | disclosure: IAS 1 7 – Effective 2021-01-01, disclosure: IAS 1 91 b – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01, disclosure: IFRS 17 82 – Effective 2021-01-01 |
| ifrs-full | OtherComprehensiveIncomeBeforeTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome | X duration, credit | Other comprehensive income, before tax, financial assets measured at fair value through other comprehensive income | The amount of other comprehensive income, before tax, related to financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income] | disclosure: IAS 1 7, disclosure: IAS 1 91 b, disclosure: IFRS 7 20 a viii |
| ifrs-full | OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments | X duration, credit | Other comprehensive income, before tax, gains (losses) from investments in equity instruments | The amount of other comprehensive income, before tax, related to gains (losses) from changes in the fair value of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income, before tax] | disclosure: IAS 1 7, disclosure: IAS 1 91 b, disclosure: IFRS 7 20 a vii |
| ifrs-full | OtherComprehensiveIncomeBeforeTaxGainsLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments | X duration, credit | Other comprehensive income, before tax, gains (losses) on hedging instruments that hedge investments in equity instruments | The amount of other comprehensive income, before tax, related to gains (losses) on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income, before tax] | disclosure: IAS 1 7, disclosure: IAS 1 91 b |
| ifrs-full | OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans | X duration, credit | Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans | The amount of other comprehensive income, before tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset). [Refer: Other comprehensive income, before tax; Defined benefit plans [member]; Plan assets [member]; Net defined benefit liability (asset)] | disclosure: IAS 1 91 b, disclosure: IAS 1 7 |
| ifrs-full | OtherComprehensiveIncomeBeforeTaxGainsLossesOnRevaluation | X duration, credit | Other comprehensive income, before tax, gains (losses) on revaluation | The amount of other comprehensive income, before tax, related to gains (losses) in relation to changes in the revaluation surplus. [Refer: Other comprehensive income, before tax; Revaluation surplus] | disclosure: IAS 1 91 b, disclosure: IAS 1 7 |
| ifrs-full | OtherComprehensiveIncomeBeforeTaxHedgesOfNetInvestmentsInForeignOperations | X duration, credit | Other comprehensive income, before tax, hedges of net investments in foreign operations | The amount of other comprehensive income, before tax, related to hedges of net investments in foreign operations. [Refer: Other comprehensive income, before tax] | disclosure: IAS 39 102 a, disclosure: IAS 1 91 b, disclosure: IFRS 9 6.5.13 a |
| ifrs-full | OtherComprehensiveIncomeBeforeTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss | X duration, credit | Other comprehensive income, before tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss | The amount of other comprehensive income, before tax, related to insurance finance income (expenses) from insurance contracts issued that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]] | disclosure: IAS 1 7 – Effective 2021-01-01, disclosure: IAS 1 91 b – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01 |
| ifrs-full | OtherComprehensiveIncomeBeforeTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss | X duration, credit | Other comprehensive income, before tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss | The amount of other comprehensive income, before tax, related to insurance finance income (expenses) from insurance contracts issued that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]] | disclosure: IAS 1 7 – Effective 2021-01-01, disclosure: IAS 1 91 b – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01 |
| ifrs-full | OtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss | X duration, credit | Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss | The amount of other comprehensive income, before tax, related to the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income] | disclosure: IFRS 14 22 b |
| ifrs-full | OtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossAbstract | | Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss [abstract] | | |
| ifrs-full | OtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLoss | X duration, credit | Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will not be reclassified to profit or loss | The amount of other comprehensive income, before tax, related to the net movement in regulatory deferral account balances that is related to items that will not be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income] | disclosure: IFRS 14 22 a |
| ifrs-full | OtherComprehensiveIncomeNetOfTaxApplicationOfOverlayApproach | X duration, credit | Other comprehensive income, net of tax, application of overlay approach | The amount of other comprehensive income, net of tax, related to the application of the overlay approach. [Refer: Other comprehensive income] | disclosure: IFRS 4 35D b – Effective on first application of IFRS 9 |
| ifrs-full | OtherComprehensiveIncomeNetOfTaxApplicationOfOverlayApproachAbstract | | Other comprehensive income, net of tax, application of overlay approach [abstract] | | |
| ifrs-full | OtherComprehensiveIncomeNetOfTaxAvailableforsaleFinancialAssets | X duration, credit | Other comprehensive income, net of tax, available-for-sale financial assets | The amount of other comprehensive income, net of tax, related to available-for-sale financial assets. [Refer: Financial assets available-for-sale; Other comprehensive income] | disclosure: IAS 1 91 a – Expiry date 2021-01-01, disclosure: IAS 1 7 – Expiry date 2021-01-01 |
| ifrs-full | OtherComprehensiveIncomeNetOfTaxCashFlowHedges | X duration, credit | Other comprehensive income, net of tax, cash flow hedges | The amount of other comprehensive income, net of tax, related to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income] | disclosure: IAS 1 91 a, disclosure: IAS 1 7 |
| ifrs-full | OtherComprehensiveIncomeNetOfTaxChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability | X duration, credit | Other comprehensive income, net of tax, change in fair value of financial liability attributable to change in credit risk of liability | The amount of other comprehensive income, net of tax, related to changes in the fair value of financial liabilities attributable to the changes in the credit risk of those liabilities. [Refer: Other comprehensive income; Credit risk [member]; Financial liabilities] | disclosure: IAS 1 7, disclosure: IAS 1 91 a |
| ifrs-full | OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreads | X duration, credit | Other comprehensive income, net of tax, change in value of foreign currency basis spreads | The amount of other comprehensive income, net of tax, related to change in value of foreign currency basis spreads. [Refer: Other comprehensive income] | disclosure: IAS 1 7, disclosure: IAS 1 91 a |
| ifrs-full | OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreadsThatHedgeTimeperiodRelatedHedgedItems | X duration, credit | Other comprehensive income, net of tax, change in value of foreign currency basis spreads that hedge time-period related hedged items | The amount of other comprehensive income, net of tax, related to change in value of foreign currency basis spreads that hedge time-period related hedged items. [Refer: Other comprehensive income] | disclosure: IFRS 7 24E c |
| ifrs-full | OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreadsThatHedgeTransactionRelatedHedgedItems | X duration, credit | Other comprehensive income, net of tax, change in value of foreign currency basis spreads that hedge transaction related hedged items | The amount of other comprehensive income, net of tax, related to change in value of foreign currency basis spreads that hedge transaction related hedged items. [Refer: Other comprehensive income] | disclosure: IFRS 7 24E c |
| ifrs-full | OtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContracts | X duration, credit | Other comprehensive income, net of tax, change in value of forward elements of forward contracts | The amount of other comprehensive income, net of tax, related to change in value of forward elements of forward contracts. [Refer: Other comprehensive income] | disclosure: IAS 1 7, disclosure: IAS 1 91 a |
| ifrs-full | OtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContractsThatHedgeTimeperiodRelatedHedgedItems | X duration, credit | Other comprehensive income, net of tax, change in value of forward elements of forward contracts that hedge time-period related hedged items | The amount of other comprehensive income, net of tax, related to change in value of forward elements of forward contracts that hedge time-period related hedged items. [Refer: Other comprehensive income] | disclosure: IFRS 7 24E c |
| ifrs-full | OtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContractsThatHedgeTransactionRelatedHedgedItems | X duration, credit | Other comprehensive income, net of tax, change in value of forward elements of forward contracts that hedge transaction related hedged items | The amount of other comprehensive income, net of tax, related to change in value of forward elements of forward contracts that hedge transaction related hedged items. [Refer: Other comprehensive income] | disclosure: IFRS 7 24E c |
| ifrs-full | OtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptions | X duration, credit | Other comprehensive income, net of tax, change in value of time value of options | The amount of other comprehensive income, net of tax, related to change in value of time value of options. [Refer: Other comprehensive income] | disclosure: IAS 1 7, disclosure: IAS 1 91 a |
| ifrs-full | OtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptionsThatHedgeTimeperiodRelatedHedgedItems | X duration, credit | Other comprehensive income, net of tax, change in value of time value of options that hedge time-period related hedged items | The amount of other comprehensive income, net of tax, related to change in value of time value of options that hedge time-period related hedged items. [Refer: Other comprehensive income] | disclosure: IFRS 7 24E b |
| ifrs-full | OtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptionsThatHedgeTransactionRelatedHedgedItems | X duration, credit | Other comprehensive income, net of tax, change in value of time value of options that hedge transaction related hedged items | The amount of other comprehensive income, net of tax, related to change in value of time value of options that hedge transaction related hedged items. [Refer: Other comprehensive income] | disclosure: IFRS 7 24E b |
| ifrs-full | OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation | X duration, credit | Other comprehensive income, net of tax, exchange differences on translation | The amount of other comprehensive income, net of tax, related to exchange differences when financial statements of foreign operations are translated. [Refer: Other comprehensive income] | disclosure: IAS 1 91 a, disclosure: IAS 1 7 |
| ifrs-full | OtherComprehensiveIncomeNetOfTaxFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss | X duration, credit | Other comprehensive income, net of tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss | The amount of other comprehensive income, net of tax, related to finance income (expenses) from reinsurance contracts held. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]] | disclosure: IAS 1 7 – Effective 2021-01-01, disclosure: IAS 1 91 a – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01, disclosure: IFRS 17 82 – Effective 2021-01-01 |
| ifrs-full | OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome | X duration, credit | Other comprehensive income, net of tax, financial assets measured at fair value through other comprehensive income | The amount of other comprehensive income, net of tax, related to financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income] | disclosure: IAS 1 7, disclosure: IAS 1 91 a |
| ifrs-full | OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments | X duration, credit | Other comprehensive income, net of tax, gains (losses) from investments in equity instruments | The amount of other comprehensive income, net of tax, related to gains (losses) from changes in the fair value of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income] | disclosure: IAS 1 7, disclosure: IAS 1 91 a |
| ifrs-full | OtherComprehensiveIncomeNetOfTaxGainsLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments | X duration, credit | Other comprehensive income, net of tax, gains (losses) on hedging instruments that hedge investments in equity instruments | The amount of other comprehensive income, net of tax, related to gains (losses) on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income] | disclosure: IAS 1 7, disclosure: IAS 1 91 a |
| ifrs-full | OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans | X duration, credit | Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans | The amount of other comprehensive income, net of tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset). [Refer: Other comprehensive income; Defined benefit plans [member]; Plan assets [member]; Net defined benefit liability (asset)] | disclosure: IAS 1 91 a, disclosure: IAS 1 7 |
| ifrs-full | OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation | X duration, credit | Other comprehensive income, net of tax, gains (losses) on revaluation | The amount of other comprehensive income, net of tax, related to gains (losses) in relation to changes in the revaluation surplus. [Refer: Other comprehensive income; Revaluation surplus] | disclosure: IAS 1 91 a, disclosure: IAS 1 7 |
| ifrs-full | OtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperations | X duration, credit | Other comprehensive income, net of tax, hedges of net investments in foreign operations | The amount of other comprehensive income, net of tax, related to hedges of net investments in foreign operations. [Refer: Other comprehensive income] | disclosure: IAS 39 102 a, disclosure: IAS 1 91 a, disclosure: IFRS 9 6.5.13 a |
| ifrs-full | OtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss | X duration, credit | Other comprehensive income, net of tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss | The amount of other comprehensive income, net of tax, related to insurance finance income (expenses) from insurance contracts issued that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]] | disclosure: IAS 1 7 – Effective 2021-01-01, disclosure: IAS 1 91 a – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01 |
| ifrs-full | OtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss | X duration, credit | Other comprehensive income, net of tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss | The amount of other comprehensive income, net of tax, related to insurance finance income (expenses) from insurance contracts issued that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]] | disclosure: IAS 1 7 – Effective 2021-01-01, disclosure: IAS 1 91 a – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01 |
| ifrs-full | OtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss | X duration, credit | Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss | The amount of other comprehensive income, net of tax, related to the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income] | disclosure: IFRS 14 22 b, disclosure: IFRS 14 35 |
| ifrs-full | OtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossAbstract | | Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss [abstract] | | |
| ifrs-full | OtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLoss | X duration, credit | Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will not be reclassified to profit or loss | The amount of other comprehensive income, net of tax, related to the net movement in regulatory deferral account balances that is related to items that will not be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income] | disclosure: IFRS 14 22 a, disclosure: IFRS 14 35 |
| ifrs-full | OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTax | X duration, credit | Other comprehensive income that will be reclassified to profit or loss, before tax | The amount of other comprehensive income that will be reclassified to profit or loss, before tax. [Refer: Other comprehensive income] | common practice: IAS 1 IG6, common practice: IAS 1 82A |
| ifrs-full | OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax | X duration, credit | Other comprehensive income that will be reclassified to profit or loss, net of tax | The amount of other comprehensive income that will be reclassified to profit or loss, net of tax. [Refer: Other comprehensive income] | example: IAS 1 IG6, example: IAS 1 82A |
| ifrs-full | OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTax | X duration, credit | Other comprehensive income that will not be reclassified to profit or loss, before tax | The amount of other comprehensive income that will not be reclassified to profit or loss, before tax. [Refer: Other comprehensive income] | common practice: IAS 1 IG6, common practice: IAS 1 82A |
| ifrs-full | OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax | X duration, credit | Other comprehensive income that will not be reclassified to profit or loss, net of tax | The amount of other comprehensive income that will not be reclassified to profit or loss, net of tax. [Refer: Other comprehensive income] | example: IAS 1 IG6, example: IAS 1 82A |
| ifrs-full | OtherContingentLiabilitiesMember | member | Other contingent liabilities [member] | This member stands for contingent liabilities that the entity does not separately disclose in the same statement or note. [Refer: Contingent liabilities [member]] | example: IAS 37 88 |
| ifrs-full | OtherCurrentAssets | X instant, debit | Other current assets | The amount of current assets that the entity does not separately disclose in the same statement or note. [Refer: Current assets] | common practice: IAS 1 55 |
| ifrs-full | OtherCurrentBorrowingsAndCurrentPortionOfOtherNoncurrentBorrowings | X instant, credit | Other current borrowings and current portion of other non-current borrowings | The amount of current other borrowings and the current portion of non-current other borrowings. [Refer: Other borrowings] | common practice: IAS 1 112 c |
| ifrs-full | OtherCurrentFinancialAssets | X instant, debit | Other current financial assets | The amount of current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets; Current financial assets] | disclosure: IAS 1 54 d |
| ifrs-full | OtherCurrentFinancialLiabilities | X instant, credit | Other current financial liabilities | The amount of current financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities; Current financial liabilities] | disclosure: IAS 1 54 m, disclosure: IFRS 12 B13 b |
| ifrs-full | OtherCurrentLiabilities | X instant, credit | Other current liabilities | The amount of current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Current liabilities] | common practice: IAS 1 55 |
| ifrs-full | OtherCurrentNonfinancialAssets | X instant, debit | Other current non-financial assets | The amount of current non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets] | common practice: IAS 1 55 |
| ifrs-full | OtherCurrentNonfinancialLiabilities | X instant, credit | Other current non-financial liabilities | The amount of current non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities] | common practice: IAS 1 55 |
| ifrs-full | OtherCurrentPayables | X instant, credit | Other current payables | The amount of current payables that the entity does not separately disclose in the same statement or note. | common practice: IAS 1 55 |
| ifrs-full | OtherCurrentReceivables | X instant, debit | Other current receivables | The amount of current other receivables. [Refer: Other receivables] | example: IAS 1 78 b |
| ifrs-full | OtherDebtInstrumentsHeld | X instant, debit | Other debt instruments held | The amount of debt instruments held by the entity that it does not separately disclose in the same statement or note. [Refer: Debt instruments held] | common practice: IAS 1 112 c |
| ifrs-full | OtherDecreasesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised | X duration | Other decreases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss | The decrease in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss that the entity does not separately disclose in the same statement or note. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Financial instruments, class [member]] | example: IFRS 7 IG14, example: IFRS 7 28 b |
| ifrs-full | OtherDifferencesToCashAndCashEquivalentsInStatementOfCashFlows | X instant, credit | Other differences to cash and cash equivalents in statement of cash flows | The amount of differences between cash and cash equivalents in the statement of cash flows and the statement of financial position that the entity does not separately disclose in the same statement or note. [Refer: Cash and cash equivalents] | common practice: IAS 7 45 |
| ifrs-full | OtherDisposalsOfAssetsMember | member | Other disposals of assets [member] | This member stands for disposals of assets that the entity does not separately disclose in the same statement or note. | example: IAS 10 22 c |
| ifrs-full | OtherEmployeeExpense | X duration, debit | Other employee expense | The amount of employee expenses that the entity does not separately disclose in the same statement or note. | common practice: IAS 19 5 |
| ifrs-full | OtherEnvironmentRelatedContingentLiabilityMember | member | Other environment related contingent liability [member] | This member stands for an environment-related contingent liability that the entity does not separately disclose in the same statement or note. [Refer: Contingent liabilities [member]] | common practice: IAS 37 88 |
| ifrs-full | OtherEnvironmentRelatedProvisionMember | member | Other environment related provision [member] | This member stands for an environment-related provision that the entity does not separately disclose in the same statement or note. [Refer: Other provisions [member]] | common practice: IAS 37 84 |
| ifrs-full | OtherEquityInterest | X instant, credit | Other equity interest | The amount of equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note. | example: IAS 1 78 e |
| ifrs-full | OtherEquityInterestMember | member | Other equity interest [member] | This member stands for equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note. | disclosure: IAS 1 106 |
| ifrs-full | OtherEquitySecuritiesMember | member | Other equity securities [member] | This member stands for equity instruments that the entity does not separately disclose in the same statement or note. | example: IFRS 13 IE60, example: IFRS 13 94 |
| ifrs-full | OtherExpenseByFunction | X duration, debit | Other expense, by function | The amount of expenses that the entity does not separately disclose in the same statement or note when the entity uses the “function of expense” form for its analysis of expenses. | example: IAS 1 103, disclosure: IAS 1 99, disclosure: IAS 26 35 b vii |
| ifrs-full | OtherExpenseByNature | X duration, debit | Other expenses, by nature | The amount of expenses that the entity does not separately disclose in the same statement or note when the entity uses the “nature of expense” form for its analysis of expenses. [Refer: Expenses, by nature] | example: IAS 1 102, disclosure: IAS 1 99 |
| ifrs-full | OtherFeeAndCommissionExpense | X duration, debit | Other fee and commission expense | The amount of fee and commission expense that the entity does not separately disclose in the same statement or note. [Refer: Fee and commission expense] | common practice: IAS 1 112 c |
| ifrs-full | OtherFeeAndCommissionIncome | X duration, credit | Other fee and commission income | The amount of fee and commission income that the entity does not separately disclose in the same statement or note. [Refer: Fee and commission income] | common practice: IAS 1 112 c |
| ifrs-full | OtherFinanceCost | X duration, debit | Other finance cost | The amount of finance costs that the entity does not separately disclose in the same statement or note. [Refer: Finance costs] | common practice: IAS 1 112 c |
| ifrs-full | OtherFinanceIncome | X duration, credit | Other finance income | The amount of finance income that the entity does not separately disclose in the same statement or note. [Refer: Finance income] | common practice: IAS 1 112 c |
| ifrs-full | OtherFinanceIncomeCost | X duration, credit | Other finance income (cost) | The amount of finance income or cost that the entity does not separately disclose in the same statement or note. [Refer: Finance income (cost)] | common practice: IAS 1 85 |
| ifrs-full | OtherFinancialAssets | X instant, debit | Other financial assets | The amount of financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets] | disclosure: IAS 1 54 d |
| ifrs-full | OtherFinancialLiabilities | X instant, credit | Other financial liabilities | The amount of financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Financial liabilities] | disclosure: IAS 1 54 m |
| ifrs-full | OtherGainsLosses | X duration, credit | Other gains (losses) | The gains (losses) that the entity does not separately disclose in the same statement or note. | common practice: IAS 1 102, common practice: IAS 1 103 |
| ifrs-full | OtherImpairedAssetsMember | member | Other impaired assets [member] | This member stands for impaired assets that the entity does not separately disclose in the same statement or note. | example: IAS 36 127 |
| ifrs-full | OtherIncome | X duration, credit | Other income | The amount of operating income that the entity does not separately disclose in the same statement or note. | example: IAS 1 103, example: IAS 1 102, disclosure: IAS 26 35 b iv |
| ifrs-full | OtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociates | X duration, credit | Other income (expense) from subsidiaries, jointly controlled entities and associates | The amount of income or expense from subsidiaries, jointly controlled entities and associates that the entity does not separately disclose in the same statement or note. [Refer: Associates [member]; Subsidiaries [member]] | common practice: IAS 1 85 |
| ifrs-full | OtherIncreasesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised | X duration | Other increases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss | The increase in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss that the entity does not separately disclose in the same statement or note. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Financial instruments, class [member]] | example: IFRS 7 IG14, example: IFRS 7 28 b |
| ifrs-full | OtherIndividuallyImmaterialComponentsOfOtherComprehensiveIncomeBeforeTax | X duration, credit | Other individually immaterial components of other comprehensive income, before tax | The amount of individually immaterial components of other comprehensive income, before tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income, before tax] | common practice: IAS 1 85 |
| ifrs-full | OtherIndividuallyImmaterialComponentsOfOtherComprehensiveIncomeNetOfTax | X duration, credit | Other individually immaterial components of other comprehensive income, net of tax | The amount of individually immaterial components of other comprehensive income, net of tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income] | common practice: IAS 1 85 |
| ifrs-full | OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities | X duration, credit | Other inflows (outflows) of cash, classified as financing activities | Inflows (outflows) of cash, classified as financing activities, that the entity does not separately disclose in the same statement or note. | disclosure: IAS 7 21 |
| ifrs-full | OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities | X duration, credit | Other inflows (outflows) of cash, classified as investing activities | Inflows (outflows) of cash, classified as investing activities, that the entity does not separately disclose in the same statement or note. | disclosure: IAS 7 21 |
| ifrs-full | OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities | X duration, debit | Other inflows (outflows) of cash, classified as operating activities | Inflows (outflows) of cash, classified as operating activities, that the entity does not separately disclose in the same statement or note. | disclosure: IAS 7 14 |
| ifrs-full | OtherIntangibleAssets | X instant, debit | Other intangible assets | The amount of intangible assets that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill] | common practice: IAS 38 119 |
| ifrs-full | OtherIntangibleAssetsMember | member | Other intangible assets [member] | This member stands for a class of intangible assets that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill] | common practice: IAS 38 119 |
| ifrs-full | OtherInventories | X instant, debit | Other current inventories | The amount of inventory that the entity does not separately disclose in the same statement or note. [Refer: Inventories] | common practice: IAS 2 37 |
| ifrs-full | OtherLiabilities | X instant, credit | Other liabilities | The amount of liabilities that the entity does not separately disclose in the same statement or note. | common practice: IAS 1 55 |
| ifrs-full | OtherLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued | X instant, credit | Other liabilities under insurance contracts and reinsurance contracts issued | The amount of liabilities under insurance contracts and reinsurance contracts issued that the entity does not separately disclose in the same statement or note. [Refer: Liabilities under insurance contracts and reinsurance contracts issued] | example: IFRS 4 IG22 – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01 |
| ifrs-full | OtherLongtermBenefits | X duration, debit | Other long-term employee benefits | The amount of long-term employee benefits other than post-employment benefits and termination benefits. Such benefits may include long-term paid absences, jubilee or other long-service benefits, long-term disability benefits, long-term profit-sharing and bonuses and long-term deferred remuneration. [Refer: Employee benefits expense] | common practice: IAS 19 158 |
| ifrs-full | OtherLongtermProvisions | X instant, credit | Other non-current provisions | The amount of non-current provisions other than provisions for employee benefits. [Refer: Non-current provisions] | disclosure: IAS 1 78 d |
| ifrs-full | OtherMaterialActuarialAssumptions | X.XX instant | Other material actuarial assumptions | Any other material assumption used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [member]; Defined benefit obligation, at present value] | common practice: IAS 19 144 |
| ifrs-full | OtherMaterialActuarialAssumptionsMember | member | Other material actuarial assumptions [member] | This member stands for material actuarial assumptions that the entity does not separately disclose in the same statement or note. [Refer: Actuarial assumptions [member]] | common practice: IAS 19 145 |
| ifrs-full | OtherMaterialNoncashItems | X duration, debit | Other material non-cash items | The amount of material non-cash items other than depreciation and amortisation. | disclosure: IFRS 8 23 i, disclosure: IFRS 8 28 e |
| ifrs-full | OtherNoncurrentAssets | X instant, debit | Other non-current assets | The amount of non-current assets that the entity does not separately disclose in the same statement or note. [Refer: Non-current assets] | common practice: IAS 1 55 |
| ifrs-full | OtherNoncurrentFinancialAssets | X instant, debit | Other non-current financial assets | The amount of non-current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets] | disclosure: IAS 1 54 d |
| ifrs-full | OtherNoncurrentFinancialLiabilities | X instant, credit | Other non-current financial liabilities | The amount of non-current financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities] | disclosure: IAS 1 54 m, disclosure: IFRS 12 B13 c |
| ifrs-full | OtherNoncurrentLiabilities | X instant, credit | Other non-current liabilities | The amount of non-current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Non-current liabilities] | common practice: IAS 1 55 |
| ifrs-full | OtherNoncurrentNonfinancialAssets | X instant, debit | Other non-current non-financial assets | The amount of non-current non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets] | common practice: IAS 1 55 |
| ifrs-full | OtherNoncurrentNonfinancialLiabilities | X instant, credit | Other non-current non-financial liabilities | The amount of non-current non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities] | common practice: IAS 1 55 |
| ifrs-full | OtherNoncurrentPayables | X instant, credit | Other non-current payables | The amount of non-current payables that the entity does not separately disclose in the same statement or note. | common practice: IAS 1 55 |
| ifrs-full | OtherNoncurrentReceivables | X instant, debit | Other non-current receivables | The amount of non-current other receivables. [Refer: Other receivables] | example: IAS 1 78 b |
| ifrs-full | OtherNonfinancialAssets | X instant, debit | Other non-financial assets | The amount of non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets] | common practice: IAS 1 55 |
| ifrs-full | OtherNonfinancialLiabilities | X instant, credit | Other non-financial liabilities | The amount of non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities] | common practice: IAS 1 55 |
| ifrs-full | OtherOperatingIncomeExpense | X duration, credit | Other operating income (expense) | The amount of operating income (expense) that the entity does not separately disclose in the same statement or note. | common practice: IAS 1 85 |
| ifrs-full | OtherPayables | X instant, credit | Other payables | Amounts payable that the entity does not separately disclose in the same statement or note. | common practice: IAS 1 55 |
| ifrs-full | OtherPriceRiskMember | member | Other price risk [member] | This member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices (other than those arising from interest rate risk or currency risk), whether those changes are caused by factors specific to the individual financial instrument or its issuer, or by factors affecting all similar financial instruments traded in the market. [Refer: Currency risk [member]; Interest rate risk [member]; Financial instruments, class [member]] | disclosure: IFRS 17 124 – Effective 2021-01-01, disclosure: IFRS 17 125 – Effective 2021-01-01, disclosure: IFRS 17 127 – Effective 2021-01-01, disclosure: IFRS 17 128 a ii – Effective 2021-01-01, disclosure: IFRS 7 Defined terms |
| ifrs-full | OtherPropertyPlantAndEquipment | X instant, debit | Other property, plant and equipment | The amount of property, plant and equipment that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment] | common practice: IAS 16 37 |
| ifrs-full | OtherPropertyPlantAndEquipmentMember | member | Other property, plant and equipment [member] | This member stands for a class of property, plant and equipment representing property, plant and equipment that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment] | common practice: IAS 16 37 |
| ifrs-full | OtherProvisions | X instant, credit | Other provisions | The amount of provisions other than provisions for employee benefits. [Refer: Provisions] | disclosure: IAS 1 78 d, disclosure: IAS 37 84 a |
| ifrs-full | OtherProvisionsAbstract | | Other provisions [abstract] | | |
| ifrs-full | OtherProvisionsMember | member | Other provisions [member] | This member stands for provisions other than provisions for employee benefits. It also represents the standard value for the “Classes of other provisions” axis if no other member is used. [Refer: Provisions] | disclosure: IAS 37 84 |
| ifrs-full | OtherReceivables | X instant, debit | Other receivables | The amount receivable by the entity that it does not separately disclose in the same statement or note. | example: IAS 1 78 b |
| ifrs-full | OtherRegulatoryDeferralAccountCreditBalances | X instant, credit | Other regulatory deferral account credit balances | The amount of regulatory deferral account credit balances that the entity does not separately disclose in the same statement or note. [Refer: Regulatory deferral account credit balances] | example: IFRS 14 IE5, example: IFRS 14 25 |
| ifrs-full | OtherRegulatoryDeferralAccountDebitBalances | X instant, debit | Other regulatory deferral account debit balances | The amount of regulatory deferral account debit balances that the entity does not separately disclose in the same statement or note. [Refer: Regulatory deferral account debit balances] | example: IFRS 14 IE5, example: IFRS 14 25 |
| ifrs-full | OtherRelatedPartiesMember | member | Other related parties [member] | This member stands for related parties that the entity does not separately disclose in the same statement or note. [Refer: Related parties [member]] | disclosure: IAS 24 19 g |
| ifrs-full | OtherReserves | X instant, credit | Other reserves | A component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings] | example: IAS 1 78 e |
| ifrs-full | OtherReservesAbstract | | Other reserves [abstract] | | |
| ifrs-full | OtherReservesMember | member | Other reserves [member] | This member stands for a component of equity representing reserves within equity, not including retained earnings. It also represents the standard value for the “Reserves within equity” axis if no other member is used. [Refer: Retained earnings] | disclosure: IAS 1 106, disclosure: IAS 1 79 b |
| ifrs-full | OtherRevenue | X duration, credit | Other revenue | The amount of revenue arising from sources that the entity does not separately disclose in the same statement or note. [Refer: Revenue] | common practice: IAS 1 112 c |
| ifrs-full | OtherReversalsOfProvisions | X duration, credit | Other reversals of provisions | The amount of reversals of provisions that the entity does not separately disclose in the same statement or note. [Refer: Provisions] | disclosure: IAS 1 98 g |
| ifrs-full | OtherShorttermEmployeeBenefits | X duration, debit | Other short-term employee benefits | The amount of expense from employee benefits (other than termination benefits), which are expected to be settled wholly within 12 months after the end of the annual reporting period in which the employees render the related services, that the entity does not separately disclose in the same statement or note. [Refer: Employee benefits expense] | common practice: IAS 19 9 |
| ifrs-full | OtherShorttermProvisions | X instant, credit | Other current provisions | The amount of current provisions other than provisions for employee benefits. [Refer: Provisions] | disclosure: IAS 1 78 d |
| ifrs-full | OtherTangibleOrIntangibleAssetsTransferred | X instant, credit | Other tangible or intangible assets transferred | The fair value, at acquisition date, of other tangible or intangible assets (including a business or subsidiary of the acquirer) transferred as consideration in a business combination, that the entity does not separately disclose in the same note. [Refer: Intangible assets other than goodwill; Business combinations [member]; Subsidiaries [member]] | disclosure: IFRS 3 B64 f ii |
| ifrs-full | OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome | X duration, debit | Other tax effects for reconciliation between accounting profit and tax expense (income) | The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that the entity does not separately disclose in the same statement or note. [Refer: Accounting profit; Applicable tax rate] | disclosure: IAS 12 81 c i |
| ifrs-full | OtherTaxRateEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome | X.XX duration | Other tax rate effects for reconciliation between accounting profit and tax expense (income) | Tax rate effects, in aggregate, on the reconciliation between the average effective tax rate and the applicable tax rate that the entity does not separately disclose in the reconciliation. [Refer: Average effective tax rate; Applicable tax rate] | disclosure: IAS 12 81 c ii |
| ifrs-full | OtherTemporaryDifferencesMember | member | Other temporary differences [member] | This member stands for temporary differences that the entity does not separately disclose in the same statement or note. [Refer: Temporary differences [member]] | common practice: IAS 12 81 g |
| ifrs-full | OtherTradingIncomeExpense | X duration, credit | Other trading income (expense) | The amount of trading income (expense) that the entity does not separately disclose in the same statement or note. [Refer: Trading income (expense)] | common practice: IAS 1 112 c |
| ifrs-full | OtherWorkPerformedByEntityAndCapitalised | X duration, credit | Other work performed by entity and capitalised | The amount of the entity’s own work capitalised from items originally classified as costs that the entity does not separately disclose in the same statement or note. | example: IAS 1 IG6, common practice: IAS 1 85 |
| ifrs-full | OutflowsOfCashFromInvestingActivities | X duration, credit | Outflows of cash from investing activities | The cash outflow for investing activities. | common practice: IAS 7 16 |
| ifrs-full | OutputOfAgriculturalProduce | X.XX duration | Output of agricultural produce | The output of entity’s agricultural produce. | common practice: IAS 41 46 b ii |
| ifrs-full | OutstandingBalancesForRelatedPartyTransactionsAbstract | | Outstanding balances for related party transactions [abstract] | | |
| ifrs-full | OutstandingCommitmentsMadeByEntityRelatedPartyTransactions | X instant, credit | Outstanding commitments made by entity, related party transactions | The amount of outstanding commitments made by the entity in related party transactions. [Refer: Related parties [member]] | disclosure: IAS 24 18 b |
| ifrs-full | OutstandingCommitmentsMadeOnBehalfOfEntityRelatedPartyTransactions | X instant, credit | Outstanding commitments made on behalf of entity, related party transactions | The amount of outstanding commitments made on behalf of the entity in related party transactions. [Refer: Related parties [member]] | disclosure: IAS 24 18 b |
| ifrs-full | OwneroccupiedPropertyMeasuredUsingInvestmentPropertyFairValueModel | X instant, debit | Owner-occupied property measured using investment property fair value model | The amount of property, plant and equipment representing owner-occupied property measured using the investment property fair value model applying paragraph 29A of IAS 16. [Refer: Property, plant and equipment] | disclosure: IAS 16 29B – Effective 2021-01-01 |
| ifrs-full | OwneroccupiedPropertyMeasuredUsingInvestmentPropertyFairValueModelMember | member | Owner-occupied property measured using investment property fair value model [member] | This member stands for a class of property, plant and equipment representing owner-occupied property measured using the investment property fair value model applying paragraph 29A of IAS 16. [Refer: Property, plant and equipment] | disclosure: IAS 16 29B – Effective 2021-01-01 |
| ifrs-full | ParentMember | member | Parent [member] | This member stands for an entity that controls one or more entities. | disclosure: IAS 24 19 a |
| ifrs-full | ParticipationInDefinedBenefitPlanThatSharesRisksBetweenGroupEntitiesRelatedPartyTransactions | X duration | Participation in defined benefit plan that shares risks between group entities, related party transactions | The amount of participation by the entity in a defined benefit plan that shares risks between group entities. [Refer: Defined benefit plans [member]; Related parties [member]] | example: IAS 24 22 |
| ifrs-full | ParValuePerShare | X.XX instant | Par value per share | The nominal value per share. | disclosure: IAS 1 79 a iii |
| ifrs-full | PastDueStatusAxis | axis | Past due status [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | example: IFRS 7 35N, common practice: IFRS 7 37 – Expiry date 2021-01-01 |
| ifrs-full | PastDueStatusMember | member | Past due status [member] | This member stands for all past-due statuses. It also represents the standard value for the “Past due status” axis if no other member is used. | example: IFRS 7 35N, common practice: IFRS 7 37 – Expiry date 2021-01-01 |
| ifrs-full | PastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset | X duration, credit | Past service cost and gains (losses) arising from settlements, net defined benefit liability (asset) | The increase (decrease) in the net defined benefit liability (asset) resulting from past service cost and gains (losses) arising from settlements. [Refer: Gains (losses) arising from settlements, net defined benefit liability (asset); Net defined benefit liability (asset)] | disclosure: IAS 19 141 d |
| ifrs-full | PastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAssetAbstract | | Past service cost and gains (losses) arising from settlements, net defined benefit liability (asset) [abstract] | | |
| ifrs-full | PastServiceCostNetDefinedBenefitLiabilityAsset | X duration, credit | Past service cost, net defined benefit liability (asset) | The increase (decrease) in the net defined benefit liability (asset) resulting from past service cost. Past service cost is the change in the present value of the defined benefit obligation for employee service in prior periods, resulting from a plan amendment (the introduction or withdrawal of, or changes to, a defined benefit plan) or a curtailment (a significant reduction by the entity in the number of employees covered by a plan). [Refer: Net defined benefit liability (asset); Defined benefit plans [member]] | disclosure: IAS 19 141 d |
| ifrs-full | PayablesForPurchaseOfEnergy | X instant, credit | Payables for purchase of energy | The amount of payables for the purchase of energy. | common practice: IAS 1 78 |
| ifrs-full | PayablesForPurchaseOfNoncurrentAssets | X instant, credit | Payables for purchase of non-current assets | The amount of payables for the purchase of non-current assets. [Refer: Non-current assets] | common practice: IAS 1 78 |
| ifrs-full | PayablesOnSocialSecurityAndTaxesOtherThanIncomeTax | X instant, credit | Payables on social security and taxes other than income tax | The amount of payment due on social security and taxes other than income tax. Income taxes include all domestic and foreign taxes that are based on taxable profits. Income taxes also include taxes, such as withholding taxes, that are payable by a subsidiary, associate or joint arrangement on distributions to the reporting entity. | common practice: IAS 1 78 |
| ifrs-full | PaymentsForDebtIssueCosts | X duration, credit | Payments for debt issue costs | The cash outflow for debt issue costs. | common practice: IAS 7 17 |
| ifrs-full | PaymentsForDevelopmentProjectExpenditure | X duration, credit | Payments for development project expenditure | The cash outflow for expenditure related to development projects. | common practice: IAS 7 16 |
| ifrs-full | PaymentsForExplorationAndEvaluationExpenses | X duration, credit | Payments for exploration and evaluation expenses | The cash outflow for expenses incurred by an entity in connection with the exploration for, and evaluation of, mineral resources before the technical feasibility and commercial viability of extracting a mineral resource are demonstrable. | common practice: IAS 7 14 |
| ifrs-full | PaymentsForPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits | X duration, credit | Payments for premiums and claims, annuities and other policy benefits | The cash outflow for premiums and claims, annuities and other policy benefits. | example: IAS 7 14 e – Expiry date 2021-01-01 |
| ifrs-full | PaymentsForShareIssueCosts | X duration, credit | Payments for share issue costs | The cash outflow for share issue costs. | common practice: IAS 7 17 |
| ifrs-full | PaymentsFromChangesInOwnershipInterestsInSubsidiaries | X duration, credit | Payments from changes in ownership interests in subsidiaries that do not result in loss of control | The cash outflow for changes in ownership interests in subsidiaries that do not result in a loss of control. [Refer: Subsidiaries [member]] | disclosure: IAS 7 42A, disclosure: IAS 7 42B |
| ifrs-full | PaymentsFromContractsHeldForDealingOrTradingPurpose | X duration, credit | Payments from contracts held for dealing or trading purpose | The cash outflow for contracts held for dealing or trading purposes. | example: IAS 7 14 g |
| ifrs-full | PaymentsFromPlanNetDefinedBenefitLiabilityAsset | X duration, debit | Payments from plan, net defined benefit liability (asset) | The decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan. [Refer: Net defined benefit liability (asset)] | disclosure: IAS 19 141 g |
| ifrs-full | PaymentsInRespectOfSettlementsNetDefinedBenefitLiabilityAsset | X duration, debit | Payments in respect of settlements, net defined benefit liability (asset) | The decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan in respect of settlements. [Refer: Gains (losses) arising from settlements, net defined benefit liability (asset); Net defined benefit liability (asset); Defined benefit plans [member]] | disclosure: IAS 19 141 g |
| ifrs-full | PaymentsInRespectOfSettlementsReimbursementRights | X duration, credit | Payments in respect of settlements, reimbursement rights | The decrease (increase) in reimbursement rights resulting from payments in respect of settlements. [Refer: Gains (losses) arising from settlements, net defined benefit liability (asset); Defined benefit plans [member]] | disclosure: IAS 19 141 g |
| ifrs-full | PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities | X duration, credit | Payments of lease liabilities, classified as financing activities | The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities] | example: IAS 7 17 e |
| ifrs-full | PaymentsOfOtherEquityInstruments | X duration, credit | Payments of other equity instruments | The cash outflow for payments for equity instruments that the entity does not separately disclose in the same statement or note. | common practice: IAS 7 17 |
| ifrs-full | PaymentsToAcquireOrRedeemEntitysShares | X duration, credit | Payments to acquire or redeem entity’s shares | The cash outflow to acquire or redeem entity’s shares. | example: IAS 7 17 b |
| ifrs-full | PaymentsToAndOnBehalfOfEmployees | X duration, credit | Payments to and on behalf of employees | The cash outflow to, and on behalf of, employees. | example: IAS 7 14 d |
| ifrs-full | PaymentsToManufactureOrAcquireAssetsHeldForRentalToOthersAndSubsequentlyHeldForSale | X duration, credit | Payments to manufacture or acquire assets held for rental to others and subsequently held for sale | The cash outflow to manufacture or acquire assets held for rental to others and subsequently held for sale. | example: IAS 7 14 |
| ifrs-full | PaymentsToSuppliersForGoodsAndServices | X duration, credit | Payments to suppliers for goods and services | The cash outflow to suppliers for goods and services. | example: IAS 7 14 c |
| ifrs-full | PaymentsToSuppliersForGoodsAndServicesAndToAndOnBehalfOfEmployees | X duration, credit | Payments to suppliers for goods and services and to and on behalf of employees | The cash outflow for payments to suppliers for goods and services and to, and on behalf of, employees. | common practice: IAS 7 14 |
| ifrs-full | PensionDefinedBenefitPlansMember | member | Pension defined benefit plans [member] | This member stands for pension defined benefit plans. [Refer: Defined benefit plans [member]] | common practice: IAS 19 138 b |
| ifrs-full | PercentageOfEntitysRevenue | X.XX duration | Percentage of entity’s revenue | The percentage of the entity’s revenue. [Refer: Revenue] | common practice: IFRS 8 34 |
| ifrs-full | PercentageOfReasonablyPossibleDecreaseInActuarialAssumption | X.XX instant | Percentage of reasonably possible decrease in actuarial assumption | The reasonably possible percentage of the decrease in the actuarial assumption used to determine the present value of defined benefit obligation. [Refer: Actuarial assumptions [member]] | disclosure: IAS 19 145 a |
| ifrs-full | PercentageOfReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17 | X.XX instant | Percentage of reasonably possible decrease in risk exposure that arises from contracts within scope of IFRS 17 | The percentage of the reasonably possible decrease in the risk exposure that arises from contracts within scope of IFRS 17. | disclosure: IFRS 17 128 a – Effective 2021-01-01 |
| ifrs-full | PercentageOfReasonablyPossibleDecreaseInUnobservableInputAssets | X.XX instant | Percentage of reasonably possible decrease in unobservable input, assets | The percentage of a reasonably possible decrease in an unobservable input used in fair value measurement of assets. | common practice: IFRS 13 93 h ii |
| ifrs-full | PercentageOfReasonablyPossibleDecreaseInUnobservableInputEntitysOwnEquityInstruments | X.XX instant | Percentage of reasonably possible decrease in unobservable input, entity’s own equity instruments | The percentage of a reasonably possible decrease in an unobservable input used in fair value measurement of the entity’s own equity instruments. | common practice: IFRS 13 93 h ii |
| ifrs-full | PercentageOfReasonablyPossibleDecreaseInUnobservableInputLiabilities | X.XX instant | Percentage of reasonably possible decrease in unobservable input, liabilities | The percentage of a reasonably possible decrease in an unobservable input used in fair value measurement of liabilities. | common practice: IFRS 13 93 h ii |
| ifrs-full | PercentageOfReasonablyPossibleIncreaseInActuarialAssumption | X.XX instant | Percentage of reasonably possible increase in actuarial assumption | The reasonably possible percentage of the increase in the actuarial assumption used to determine the present value of defined benefit obligation. [Refer: Actuarial assumptions [member]] | disclosure: IAS 19 145 a |
| ifrs-full | PercentageOfReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17 | X.XX instant | Percentage of reasonably possible increase in risk exposure that arises from contracts within scope of IFRS 17 | The percentage of a reasonably possible increase in the risk exposure that arises from contracts within scope of IFRS 17. | disclosure: IFRS 17 128 a – Effective 2021-01-01 |
| ifrs-full | PercentageOfReasonablyPossibleIncreaseInUnobservableInputAssets | X.XX instant | Percentage of reasonably possible increase in unobservable input, assets | The percentage of a reasonably possible increase in an unobservable input used in fair value measurement of assets. | common practice: IFRS 13 93 h ii |
| ifrs-full | PercentageOfReasonablyPossibleIncreaseInUnobservableInputEntitysOwnEquityInstruments | X.XX instant | Percentage of reasonably possible increase in unobservable input, entity’s own equity instruments | The percentage of a reasonably possible increase in an unobservable input used in fair value measurement of the entity’s own equity instruments. | common practice: IFRS 13 93 h ii |
| ifrs-full | PercentageOfReasonablyPossibleIncreaseInUnobservableInputLiabilities | X.XX instant | Percentage of reasonably possible increase in unobservable input, liabilities | The percentage of a reasonably possible increase in an unobservable input used in fair value measurement of liabilities. | common practice: IFRS 13 93 h ii |
| ifrs-full | PercentageOfVotingEquityInterestsAcquired | X.XX instant | Percentage of voting equity interests acquired | The percentage of voting equity interests acquired in a business combination. [Refer: Business combinations [member]] | disclosure: IFRS 3 B64 c |
| ifrs-full | PerformanceObligationsAxis | axis | Performance obligations [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 15 119 |
| ifrs-full | PerformanceObligationsMember | member | Performance obligations [member] | This member stands for all performance obligations. A performance obligation is a promise in a contract with a customer to transfer to the customer either: (a) a good or service (or a bundle of goods or services) that is distinct; or (b) a series of distinct goods or services that are substantially the same and that have the same pattern of transfer to the customer. This member also represents the standard value for the “Performance obligations” axis if no other member is used. | disclosure: IFRS 15 119 |
| ifrs-full | PerformanceObligationsSatisfiedAtPointInTimeMember | member | Performance obligations satisfied at point in time [member] | This member stands for performance obligations satisfied at a point in time. An entity satisfies a performance obligation at a point in time, if the performance obligation is not satisfied over time. [Refer: Performance obligations [member]] | disclosure: IFRS 15 125 |
| ifrs-full | PerformanceObligationsSatisfiedOverTimeMember | member | Performance obligations satisfied over time [member] | This member stands for performance obligations satisfied over time. An entity satisfies a performance obligation over time, if one of the following criteria is met: (a) the customer simultaneously receives and consumes the benefits provided by the entity’s performance as the entity performs; (b) the entity’s performance creates or enhances an asset (for example, work in progress) that the customer controls as the asset is created or enhanced; or (c) the entity’s performance does not create an asset with an alternative use to the entity and the entity has an enforceable right to payment for performance completed to date. [Refer: Performance obligations [member]] | disclosure: IFRS 15 124 |
| ifrs-full | PeriodCoveredByFinancialStatements | text | Period covered by financial statements | The description of the period covered by the set of financial statements or notes. | disclosure: IAS 1 51 c |
| ifrs-full | PlanAssetsAtFairValue | X instant, debit | Plan assets, at fair value | The fair value of defined benefit plan assets. Plan assets comprise assets held by a long-term employee benefit fund and qualifying insurance policies. [Refer: At fair value [member]] | common practice: IAS 19 57 a |
| ifrs-full | PlanAssetsMember | member | Plan assets [member] | This member stands for defined benefit plan assets. Plan assets comprise: (a) assets held by a long-term employee benefit fund; and (b) qualifying insurance policies. | disclosure: IAS 19 140 a i |
| ifrs-full | PlantsMember | member | Plants [member] | This member stands for plants. | common practice: IAS 41 41 |
| ifrs-full | PortfolioAndOtherManagementFeeIncome | X duration, credit | Portfolio and other management fee income | The amount of income recognised from portfolio and other management fees. | common practice: IAS 1 112 c |
| ifrs-full | PortionOfConsiderationPaidReceivedConsistingOfCashAndCashEquivalents | X duration, credit | Portion of consideration paid (received) consisting of cash and cash equivalents | The portion of consideration paid or received, consisting of cash and cash equivalents, in respect of both obtaining and losing control of subsidiaries or other businesses. [Refer: Subsidiaries [member]; Cash and cash equivalents; Consideration paid (received)] | disclosure: IAS 7 40 b |
| ifrs-full | PortionOfGainsLossesRecognisedWhenControlOfSubsidiaryIsLostAttributableToDerecognisingRegulatoryDeferralAccountBalancesInFormerSubsidiary | X duration, credit | Portion of gains (losses) recognised when control of subsidiary is lost, attributable to derecognising regulatory deferral account balances in former subsidiary | The portion of gains (losses) from losing control of a subsidiary that is attributable to derecognising regulatory deferral account balances in the former subsidiary. [Refer: Gains (losses) recognised when control of subsidiary is lost; Regulatory deferral account balances [member]; Subsidiaries [member]] | disclosure: IFRS 14 B28 |
| ifrs-full | PortionOfGainsLossesRecognisedWhenControlOfSubsidiaryIsLostAttributableToRecognisingInvestmentRetainedInFormerSubsidiary | X duration, credit | Portion of gains (losses) recognised when control of subsidiary is lost, attributable to recognising investment retained in former subsidiary | The portion of gains (losses) from losing control of a subsidiary attributable to recognising any investment retained in the former subsidiary at its fair value at the date when control is lost. [Refer: Gains (losses) recognised when control of subsidiary is lost; Subsidiaries [member]] | disclosure: IFRS 12 19 a |
| ifrs-full | PostemploymentBenefitExpenseDefinedBenefitPlans | X duration, debit | Post-employment benefit expense, defined benefit plans | The amount of post-employment benefit expense relating to defined benefit plans. [Refer: Defined benefit plans [member]] | common practice: IAS 19 5 |
| ifrs-full | PostemploymentBenefitExpenseDefinedContributionPlans | X duration, debit | Post-employment benefit expense, defined contribution plans | The amount of post-employment benefit expense relating to defined contribution plans. Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods. | disclosure: IAS 19 53 |
| ifrs-full | PostemploymentMedicalDefinedBenefitPlansMember | member | Post-employment medical defined benefit plans [member] | This member stands for post-employment medical defined benefit plans. [Refer: Defined benefit plans [member]] | example: IAS 19 138 b |
| ifrs-full | PotentialOrdinaryShareTransactionsMember | member | Potential ordinary share transactions [member] | This member stands for potential ordinary share transactions. [Refer: Ordinary shares [member]] | example: IAS 10 22 f |
| ifrs-full | PowerGeneratingAssetsMember | member | Power generating assets [member] | This member stands for a class of property, plant and equipment representing assets that generate power. [Refer: Property, plant and equipment] | common practice: IAS 16 37 |
| ifrs-full | PrecontractCostsMember | member | Pre-contract costs [member] | This member stands for a category of assets recognised from the costs to obtain or fulfil contracts with customers representing the pre-contract costs. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers] | example: IFRS 15 128 a |
| ifrs-full | PreferenceSharesMember | member | Preference shares [member] | This member stands for equity instruments that are senior in some aspects to ordinary shares, but subordinate to debt instruments in terms of claim. [Refer: Ordinary shares [member]] | common practice: IAS 1 79 a |
| ifrs-full | PremiumsWrittenNetOfReinsurance | X duration, credit | Premiums written, net of reinsurance | The amount of premiums written, net of amounts reinsured with third parties. | common practice: IAS 1 85 |
| ifrs-full | PrepaymentRiskMember | member | Prepayment risk [member] | This member stands for the type of risk that one party to a financial asset will incur a financial loss because the other party repays earlier or later than expected. [Refer: Financial instruments, class [member]] | example: IFRS 7 IG32, example: IFRS 7 40 a |
| ifrs-full | Prepayments | X instant, debit | Prepayments | Receivables that represent amounts paid for goods and services before they have been delivered. | example: IAS 1 78 b |
| ifrs-full | PrepaymentsAndAccruedIncome | X instant, debit | Prepayments and accrued income | The amount of prepayments and accrued income. [Refer: Prepayments; Accrued income] | common practice: IAS 1 112 c |
| ifrs-full | PrepaymentsAndAccruedIncomeAbstract | | Prepayments and accrued income [abstract] | | |
| ifrs-full | PresentationOfLeasesForLesseeAbstract | | Presentation of leases for lessee [abstract] | | |
| ifrs-full | PresentationOfOverlayApproachAbstract | | Presentation of overlay approach [abstract] | | |
| ifrs-full | PresentValueOfDefinedBenefitObligationMember | member | Present value of defined benefit obligation [member] | This member stands for the present value of a defined benefit obligation. The present value of a defined benefit obligation is the present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods. | disclosure: IAS 19 140 a ii |
| ifrs-full | PreviousGAAPMember | member | Previous GAAP [member] | This member stands for the basis of accounting that the entity used immediately before adopting IFRSs. [Refer: IFRSs [member]] | disclosure: IFRS 1 24, common practice: IFRS 1 30, disclosure: IFRS 1 29 |
| ifrs-full | PreviouslyStatedMember | member | Previously stated [member] | This member stands for the information previously stated in the financial statements (ie before retrospective application or retrospective restatement). | disclosure: IAS 1 106 b, disclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i, disclosure: IAS 8 49 b i |
| ifrs-full | PriceIndexMovements | X.XX duration | Price index movements | The movements in the general price index used to restate financial statement information of an entity whose functional currency is the currency of a hyperinflationary economy. | disclosure: IAS 29 39 c |
| ifrs-full | PricesSpecifiedInForwardAgreementsToPurchaseFinancialAssetsForCash | X instant, credit | Prices specified in forward agreements to purchase financial assets for cash | Prices specified in forward agreements to purchase financial assets for cash. | example: IFRS 7 B11D b |
| ifrs-full | PrincipalPlaceOfBusiness | text | Principal place of business | The place where an entity principally conducts operations. | disclosure: IAS 1 138 a |
| ifrs-full | PrincipalPlaceOfBusinessOfAssociate | text | Principal place of business of associate | The principal place of business of an associate. [Refer: Principal place of business; Associates [member]] | disclosure: IAS 27 16 b ii, disclosure: IAS 27 17 b ii, disclosure: IFRS 12 21 a iii |
| ifrs-full | PrincipalPlaceOfBusinessOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse | text | Principal place of business of entity whose consolidated financial statements have been produced for public use | The principal place of business of the entity’s ultimate or any intermediate parent whose consolidated financial statements that comply with IFRSs have been produced for public use. [Refer: Consolidated [member]; IFRSs [member]] | disclosure: IAS 27 16 a |
| ifrs-full | PrincipalPlaceOfBusinessOfJointOperation | text | Principal place of business of joint operation | The principal place of business of a joint operation. [Refer: Joint operations [member]; Principal place of business] | disclosure: IFRS 12 21 a iii |
| ifrs-full | PrincipalPlaceOfBusinessOfJointVenture | text | Principal place of business of joint venture | The principal place of business of a joint venture. [Refer: Principal place of business; Joint ventures [member]] | disclosure: IAS 27 16 b ii, disclosure: IAS 27 17 b ii, disclosure: IFRS 12 21 a iii |
| ifrs-full | PrincipalPlaceOfBusinessOfSubsidiary | text | Principal place of business of subsidiary | The principal place of business of a subsidiary. [Refer: Principal place of business; Subsidiaries [member]] | disclosure: IAS 27 16 b ii, disclosure: IAS 27 17 b ii, disclosure: IFRS 12 12 b, disclosure: IFRS 12 19B b |
| ifrs-full | ProbabilityOfDefaultAxis | axis | Probability of default [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | example: IFRS 7 IG20C, example: IFRS 7 35M |
| ifrs-full | ProbabilityOfDefaultMeasurementInputMember | member | Probability of default, measurement input [member] | This member stands for the probability of default used as a measurement input. | example: IFRS 13 93 d, example: IFRS 13 IE63 |
| ifrs-full | ProbabilityOfDefaultMember | member | Probability of default [member] | This member stands for all probabilities of default. | example: IFRS 7 IG20C, example: IFRS 7 35M |
| ifrs-full | ProceedsFromBorrowingsClassifiedAsFinancingActivities | X duration, debit | Proceeds from borrowings, classified as financing activities | The cash inflow from borrowings obtained. [Refer: Borrowings] | example: IAS 7 17 c |
| ifrs-full | ProceedsFromChangesInOwnershipInterestsInSubsidiaries | X duration, debit | Proceeds from changes in ownership interests in subsidiaries that do not result in loss of control | The cash inflow from changes in ownership interests in subsidiaries that do not result in a loss of control. [Refer: Subsidiaries [member]] | disclosure: IAS 7 42A, disclosure: IAS 7 42B |
| ifrs-full | ProceedsFromContributionsOfNoncontrollingInterests | X duration, debit | Proceeds from contributions of non-controlling interests | The cash inflow from proceeds from contributions of non-controlling interests. [Refer: Non-controlling interests] | common practice: IAS 7 17 |
| ifrs-full | ProceedsFromCurrentBorrowings | X duration, debit | Proceeds from current borrowings | The cash inflow from current borrowings obtained. [Refer: Current borrowings] | common practice: IAS 7 17 |
| ifrs-full | ProceedsFromDisposalOfExplorationAndEvaluationAssets | X duration, debit | Proceeds from disposal of exploration and evaluation assets | The cash inflow from the disposal of exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]] | common practice: IAS 7 16 |
| ifrs-full | ProceedsFromDisposalOfMiningAssets | X duration, debit | Proceeds from disposal of mining assets | The cash inflow from the disposal of mining assets. [Refer: Mining assets] | common practice: IAS 7 16 |
| ifrs-full | ProceedsFromDisposalOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperations | X duration, debit | Proceeds from disposal of non-current assets or disposal groups classified as held for sale and discontinued operations | The cash inflow from the disposal of non-current assets or disposal groups classified as held for sale and discontinued operations. [Refer: Discontinued operations [member]; Disposal groups classified as held for sale [member]; Non-current assets or disposal groups classified as held for sale] | common practice: IAS 7 16 |
| ifrs-full | ProceedsFromDisposalOfOilAndGasAssets | X duration, debit | Proceeds from disposal of oil and gas assets | The cash inflow from disposal of oil and gas assets. [Refer: Oil and gas assets] | common practice: IAS 7 16 |
| ifrs-full | ProceedsFromDisposalOrMaturityOfAvailableforsaleFinancialAssets | X duration, debit | Proceeds from disposal or maturity of available-for-sale financial assets | The cash inflow from the disposal or maturity of available-for-sale financial assets. [Refer: Financial assets available-for-sale] | common practice: IAS 7 16 – Expiry date 2021-01-01 |
| ifrs-full | ProceedsFromDisposalsOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets | X duration, debit | Proceeds from disposals of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets | The cash inflow from the disposal of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets. [Refer: Intangible assets other than goodwill; Investment property; Other non-current assets; Property, plant and equipment] | common practice: IAS 7 16 |
| ifrs-full | ProceedsFromExerciseOfOptions | X duration, debit | Proceeds from exercise of options | The cash inflow from the exercise of options. | common practice: IAS 7 17 |
| ifrs-full | ProceedsFromGovernmentGrantsClassifiedAsFinancingActivities | X duration, debit | Proceeds from government grants, classified as financing activities | The cash inflow from government grants, classified as financing activities. [Refer: Government [member]; Government grants] | common practice: IAS 20 28 |
| ifrs-full | ProceedsFromGovernmentGrantsClassifiedAsInvestingActivities | X duration, debit | Proceeds from government grants, classified as investing activities | The cash inflow from government grants, classified as investing activities. [Refer: Government [member]; Government grants] | common practice: IAS 20 28 |
| ifrs-full | ProceedsFromIssueOfBondsNotesAndDebentures | X duration, debit | Proceeds from issue of bonds, notes and debentures | The cash inflow from the issuing of bonds, notes and debentures. | common practice: IAS 7 17 |
| ifrs-full | ProceedsFromIssueOfOrdinaryShares | X duration, debit | Proceeds from issue of ordinary shares | The cash inflow from the issuing of ordinary shares. [Refer: Ordinary shares [member]] | common practice: IAS 7 17 |
| ifrs-full | ProceedsFromIssueOfPreferenceShares | X duration, debit | Proceeds from issue of preference shares | The cash inflow from the issuing of preference shares. [Refer: Preference shares [member]] | common practice: IAS 7 17 |
| ifrs-full | ProceedsFromIssueOfSubordinatedLiabilities | X duration, debit | Proceeds from issue of subordinated liabilities | The cash inflow from the issuing of subordinated liabilities. [Refer: Subordinated liabilities] | common practice: IAS 7 17 |
| ifrs-full | ProceedsFromIssuingOtherEquityInstruments | X duration, debit | Proceeds from issuing other equity instruments | The cash inflow from issuing equity instruments that the entity does not separately disclose in the same statement or note. | example: IAS 7 17 a |
| ifrs-full | ProceedsFromIssuingShares | X duration, debit | Proceeds from issuing shares | The cash inflow from issuing shares. | example: IAS 7 17 a |
| ifrs-full | ProceedsFromNoncurrentBorrowings | X duration, debit | Proceeds from non-current borrowings | The cash inflow from non-current borrowings obtained. [Refer: Borrowings] | common practice: IAS 7 17 |
| ifrs-full | ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities | X duration, debit | Proceeds from sales of other long-term assets, classified as investing activities | The cash inflow from sales of long-term assets that the entity does not separately disclose in the same statement or note, classified as investing activities. [Refer: Assets] | example: IAS 7 16 b |
| ifrs-full | ProceedsFromSaleOrIssueOfTreasuryShares | X duration, debit | Proceeds from sale or issue of treasury shares | The cash inflow from the sale or issuing of treasury shares. [Refer: Sale or issue of treasury shares; Treasury shares] | common practice: IAS 7 17 |
| ifrs-full | ProceedsFromSalesOfBiologicalAssets | X duration, debit | Proceeds from sales of biological assets | The cash inflow from sales of biological assets. [Refer: Biological assets] | common practice: IAS 7 16 |
| ifrs-full | ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities | X duration, debit | Proceeds from sales of intangible assets, classified as investing activities | The cash inflow from sales of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill] | example: IAS 7 16 b |
| ifrs-full | ProceedsFromSalesOfInterestsInAssociates | X duration, debit | Proceeds from sales of interests in associates | The cash inflow from sales of interests in associates. [Refer: Associates [member]] | common practice: IAS 7 16 |
| ifrs-full | ProceedsFromSalesOfInvestmentProperty | X duration, debit | Proceeds from sales of investment property | The cash inflow from sales of investment property. [Refer: Investment property] | common practice: IAS 7 16 |
| ifrs-full | ProceedsFromSalesOfInvestmentsAccountedForUsingEquityMethod | X duration, debit | Proceeds from sales of investments accounted for using equity method | The cash inflow from sales of investments accounted for using the equity method. [Refer: Investments accounted for using equity method] | common practice: IAS 7 16 |
| ifrs-full | ProceedsFromSalesOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod | X duration, debit | Proceeds from sales of investments other than investments accounted for using equity method | The cash inflow from sales of investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method] | common practice: IAS 7 16 |
| ifrs-full | ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities | X duration, debit | Proceeds from sales of property, plant and equipment, classified as investing activities | The cash inflow from sales of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment] | example: IAS 7 16 b |
| ifrs-full | ProceedsFromSalesOrMaturityOfFinancialInstrumentsClassifiedAsInvestingActivities | X duration, debit | Proceeds from sales or maturity of financial instruments, classified as investing activities | The cash inflow from sales or maturity of financial instruments, classified as investing activities. [Refer: Financial instruments, class [member]] | common practice: IAS 7 16 |
| ifrs-full | ProceedsFromTransferActivity | X duration, debit | Proceeds from transfer activity during period representing greatest transfer activity | The amount of proceeds recognised from the transfer of financial assets during the part of the reporting period within which the greatest transfer activity took place when the total amount of proceeds from the transfer activity (that qualifies for derecognition) is not evenly distributed throughout the reporting period. [Refer: Financial assets] | disclosure: IFRS 7 42G c iii |
| ifrs-full | ProductionSupplies | X instant, debit | Current production supplies | A classification of current inventory representing the amount of supplies to be used for the production process. [Refer: Inventories] | example: IAS 1 78 c, common practice: IAS 2 37 |
| ifrs-full | ProductsAndServicesAxis | axis | Products and services [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | example: IFRS 15 B89 a, disclosure: IFRS 8 32 |
| ifrs-full | ProductsAndServicesMember | member | Products and services [member] | This member stands for the entity’s products and services. It also represents the standard value for the “Products and services” axis if no other member is used. | example: IFRS 15 B89 a, disclosure: IFRS 8 32 |
| ifrs-full | ProfessionalFeesExpense | X duration, debit | Professional fees expense | The amount of fees paid or payable for professional services. | common practice: IAS 1 112 c |
| ifrs-full | ProfitLoss | X duration, credit | Profit (loss) | The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income] | disclosure: IAS 1 106 d i, disclosure: IAS 1 81A a, disclosure: IAS 7 18 b, disclosure: IFRS 1 24 b, disclosure: IFRS 1 32 a ii, example: IFRS 12 B10 b, example: IFRS 17 113 b – Effective 2021-01-01, example: IFRS 4 39L e – Effective on first application of IFRS 9, disclosure: IFRS 8 28 b, disclosure: IFRS 8 23 |
| ifrs-full | ProfitLossAbstract | | Profit (loss) [abstract] | | |
| ifrs-full | ProfitLossAttributableToAbstract | | Profit (loss), attributable to [abstract] | | |
| ifrs-full | ProfitLossAttributableToNoncontrollingInterests | X duration, credit | Profit (loss), attributable to non-controlling interests | The profit (loss) from continuing and discontinued operations attributable to non-controlling interests. [Refer: Profit (loss); Non-controlling interests] | disclosure: IAS 1 81B a i, disclosure: IFRS 12 12 e |
| ifrs-full | ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntity | X duration, credit | Profit (loss), attributable to ordinary equity holders of parent entity | The profit (loss) attributable to ordinary equity holders of the parent entity. [Refer: Profit (loss)] | disclosure: IAS 33 70 a |
| ifrs-full | ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityAbstract | | Profit (loss), attributable to ordinary equity holders of parent entity [abstract] | | |
| ifrs-full | ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects | X duration, credit | Profit (loss), attributable to ordinary equity holders of parent entity including dilutive effects | The profit (loss) attributable to ordinary equity holders of the parent entity, adjusted for the effects of all dilutive potential ordinary shares. [Refer: Profit (loss)] | disclosure: IAS 33 70 a |
| ifrs-full | ProfitLossAttributableToOwnersOfParent | X duration, credit | Profit (loss), attributable to owners of parent | The profit (loss) from continuing and discontinued operations attributable to owners of the parent. [Refer: Profit (loss)] | disclosure: IAS 1 81B a ii |
| ifrs-full | ProfitLossBeforeTax | X duration, credit | Profit (loss) before tax | The profit (loss) before tax expense or income. [Refer: Profit (loss)] | example: IAS 1 103, example: IAS 1 102, disclosure: IFRS 5 33 b i, example: IFRS 8 28 b, example: IFRS 8 23 |
| ifrs-full | ProfitLossFromContinuingOperations | X duration, credit | Profit (loss) from continuing operations | The profit (loss) from continuing operations. [Refer: Continuing operations [member]; Profit (loss)] | disclosure: IAS 1 81A a, disclosure: IFRS 12 B12 b vi, disclosure: IFRS 8 28 b, disclosure: IFRS 8 23 |
| ifrs-full | ProfitLossFromContinuingOperationsAttributableToNoncontrollingInterests | X duration, credit | Profit (loss) from continuing operations attributable to non-controlling interests | The profit (loss) from continuing operations attributable to non-controlling interests. [Refer: Profit (loss) from continuing operations; Non-controlling interests] | example: IFRS 5 Example 11, example: IFRS 5 33 d |
| ifrs-full | ProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntity | X duration, credit | Profit (loss) from continuing operations attributable to ordinary equity holders of parent entity | The profit (loss) from continuing operations attributable to ordinary equity holders of the parent entity. [Refer: Continuing operations [member]; Profit (loss) from continuing operations] | disclosure: IAS 33 70 a |
| ifrs-full | ProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects | X duration, credit | Profit (loss) from continuing operations attributable to ordinary equity holders of parent entity including dilutive effects | The profit (loss) from continuing operations attributable to ordinary equity holders of the parent entity, adjusted for the effects of all dilutive potential ordinary shares. [Refer: Profit (loss) from continuing operations] | disclosure: IAS 33 70 a |
| ifrs-full | ProfitLossFromDiscontinuedOperations | X duration, credit | Profit (loss) from discontinued operations | The profit (loss) from discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)] | disclosure: IAS 1 82 ea, disclosure: IAS 1 98 e, disclosure: IFRS 12 B12 b vii, disclosure: IFRS 5 33 a |
| ifrs-full | ProfitLossFromDiscontinuedOperationsAttributableToNoncontrollingInterests | X duration, credit | Profit (loss) from discontinued operations attributable to non-controlling interests | The profit (loss) from discontinued operations attributable to non-controlling interests. [Refer: Profit (loss) from discontinued operations; Non-controlling interests] | example: IFRS 5 Example 11, example: IFRS 5 33 d |
| ifrs-full | ProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntity | X duration, credit | Profit (loss) from discontinued operations attributable to ordinary equity holders of parent entity | The profit (loss) from discontinued operations attributable to ordinary equity holders of the parent entity. [Refer: Profit (loss) from discontinued operations] | disclosure: IAS 33 70 a |
| ifrs-full | ProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects | X duration, credit | Profit (loss) from discontinued operations attributable to ordinary equity holders of parent entity including dilutive effects | The profit (loss) from discontinued operations attributable to ordinary equity holders of the parent entity, adjusted for the effects of all dilutive potential ordinary shares. [Refer: Profit (loss) from discontinued operations] | disclosure: IAS 33 70 a |
| ifrs-full | ProfitLossFromOperatingActivities | X duration, credit | Profit (loss) from operating activities | The profit (loss) from operating activities of the entity. [Refer: Profit (loss)] | example: IAS 32 IE33, common practice: IAS 1 85 |
| ifrs-full | ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTax | X duration, credit | Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax | The profit (loss) that includes the net movement in regulatory deferral account balances related to profit or loss and the net movement in related deferred tax. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Net movement in deferred tax arising from regulatory deferral account balances related to profit or loss; Profit (loss)] | disclosure: IFRS 14 23 |
| ifrs-full | ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAttributableToNoncontrollingInterests | X duration, credit | Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax, attributable to non-controlling interests | The profit (loss), attributable to non-controlling interests, that includes the net movement in regulatory deferral account balances related to profit or loss and the net movement in related deferred tax. [Refer: Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Non-controlling interests] | example: IFRS 14 IE1, example: IFRS 14 23 |
| ifrs-full | ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAttributableToOwnersOfParent | X duration, credit | Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax, attributable to owners of parent | The profit (loss), attributable to owners of parent, that includes the net movement in regulatory deferral account balances related to profit or loss and the net movement in related deferred tax. [Refer: Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax] | example: IFRS 14 IE1, example: IFRS 14 23 |
| ifrs-full | ProfitLossOfAcquiree | X duration, credit | Profit (loss) of acquiree since acquisition date | The profit (loss) of the acquiree, since the acquisition date, included in the consolidated statement of comprehensive income. [Refer: Profit (loss)] | disclosure: IFRS 3 B64 q i |
| ifrs-full | ProfitLossOfCombinedEntity | X duration, credit | Profit (loss) of combined entity as if combination occurred at beginning of period | The profit (loss) of the combined entity as though the acquisition date for all business combinations that occurred during the year had been as of the beginning of the annual reporting period. [Refer: Business combinations [member]; Profit (loss)] | disclosure: IFRS 3 B64 q ii |
| ifrs-full | ProfitLossRecognisedOnExchangingConstructionServicesForFinancialAsset2011 | X duration, credit | Profit (loss) recognised on exchanging construction services for financial asset | The profit (loss) recognised on exchanging construction services for a financial asset in service concession arrangements. [Refer: Service concession arrangements [member]; Profit (loss)] | disclosure: SIC 29 6A |
| ifrs-full | ProfitLossRecognisedOnExchangingConstructionServicesForIntangibleAsset2011 | X duration, credit | Profit (loss) recognised on exchanging construction services for intangible asset | The profit (loss) recognised on exchanging construction services for an intangible asset in service concession arrangements. [Refer: Service concession arrangements [member]; Profit (loss)] | disclosure: SIC 29 6A |
| ifrs-full | ProfitsLossesOnDisposalOfInvestmentsAndChangesInValueOfInvestments | X duration, credit | Profit (loss) on disposal of investments and changes in value of investments | The profit (loss) on disposal of investments and changes in the value of investments. [Refer: Profit (loss)] | disclosure: IAS 26 35 b ix |
| ifrs-full | ProgrammingAssets | X instant, debit | Programming assets | The amount of assets relating to programming. [Refer: Assets] | common practice: IAS 1 55 |
| ifrs-full | PropertyAmountContributedToFairValueOfPlanAssets | X instant, debit | Real estate, amount contributed to fair value of plan assets | The amount real estate contributes to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] | example: IAS 19 142 d |
| ifrs-full | PropertyDevelopmentAndProjectManagementExpense | X duration, debit | Property development and project management expense | The amount of expense arising from property development and project management. | common practice: IAS 1 85 |
| ifrs-full | PropertyDevelopmentAndProjectManagementIncome | X duration, credit | Property development and project management income | The amount of income arising from property development and project management. | common practice: IAS 1 85 |
| ifrs-full | PropertyIntendedForSaleInOrdinaryCourseOfBusiness | X instant, debit | Property intended for sale in ordinary course of business | The amount of property intended for sale in the ordinary course of business of the entity. Property is land or a building – or part of a building – or both. | common practice: IAS 1 55 |
| ifrs-full | PropertyManagementExpense | X duration, debit | Property management expense | The amount of expense relating to property management. Property is land or a building – or part of a building – or both. | common practice: IAS 1 112 c |
| ifrs-full | PropertyPlantAndEquipment | X instant, debit | Property, plant and equipment | The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. | disclosure: IAS 1 54 a, disclosure: IAS 16 73 e |
| ifrs-full | PropertyPlantAndEquipmentAbstract | | Property, plant and equipment [abstract] | | |
| ifrs-full | PropertyPlantAndEquipmentByOperatingLeaseStatusAxis | axis | Property, plant and equipment by operating lease status [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 16 95 |
| ifrs-full | PropertyPlantAndEquipmentByOperatingLeaseStatusMember | member | Property, plant and equipment by operating lease status [member] | This member stands for all property, plant and equipment when disaggregated by the operating lease status by a lessor. It also represents the standard value for the “Property, plant and equipment by operating lease status” axis if no other member is used. [Refer: Property, plant and equipment] | disclosure: IFRS 16 95 |
| ifrs-full | PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets | X instant, debit | Property, plant and equipment, revalued assets, at cost | The amount of property, plant and equipment that would have been recognised had the revalued assets been carried under the cost model. [Refer: Property, plant and equipment] | disclosure: IAS 16 77 e |
| ifrs-full | PropertyPlantAndEquipmentCarryingAmountOfAssetsRetiredFromActiveUse | X instant, debit | Property, plant and equipment, assets retired from active use and not classified as held for sale | The amount of property, plant and equipment retired from active use and not classified as held for sale in accordance with IFRS 5. [Refer: Property, plant and equipment] | example: IAS 16 79 c |
| ifrs-full | PropertyPlantAndEquipmentCarryingAmountOfRevaluedAssets | X instant, debit | Property, plant and equipment, revalued assets | The amount of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment] | disclosure: IAS 16 77 |
| ifrs-full | PropertyPlantAndEquipmentExpendituresRecognisedForConstructions | X instant, debit | Property, plant and equipment, expenditures recognised in course of its construction | The amount of expenditures recognised in the carrying amount of an item of property, plant and equipment in the course of its construction. [Refer: Carrying amount [member]; Property, plant and equipment] | disclosure: IAS 16 74 b |
| ifrs-full | PropertyPlantAndEquipmentFairValueUsedAsDeemedCost | X instant, debit | Property, plant and equipment fair value used as deemed cost | The amount of property, plant and equipment, for which fair value was used as their deemed cost in the opening IFRS statement of financial position. [Refer: Property, plant and equipment] | disclosure: IFRS 1 30 |
| ifrs-full | PropertyPlantAndEquipmentGrossCarryingAmountFullyDepreciated | X instant, debit | Property, plant and equipment, gross carrying amount of fully depreciated assets still in use | The gross carrying amount of fully depreciated property, plant and equipment that is still in use. [Refer: Gross carrying amount [member]; Property, plant and equipment] | example: IAS 16 79 b |
| ifrs-full | PropertyPlantAndEquipmentMember | member | Property, plant and equipment [member] | This member stands for property, plant and equipment. It also represents the standard value for the “Classes of property, plant and equipment” axis if no other member is used. [Refer: Property, plant and equipment] | disclosure: IAS 16 73, example: IAS 36 127, example: IFRS 16 53 |
| ifrs-full | PropertyPlantAndEquipmentNotSubjectToOperatingLeasesMember | member | Property, plant and equipment not subject to operating leases [member] | This member stands for property, plant and equipment that is not subject to operating leases. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. [Refer: Property, plant and equipment] | disclosure: IFRS 16 95 |
| ifrs-full | PropertyPlantAndEquipmentPledgedAsSecurity | X instant, debit | Property, plant and equipment, pledged as security | The amount of property, plant and equipment pledged as security for liabilities. [Refer: Property, plant and equipment] | disclosure: IAS 16 74 a |
| ifrs-full | PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate | X instant, debit | Property, plant and equipment recognised as of acquisition date | The amount recognised as of the acquisition date for plant, property and equipment acquired in a business combination. [Refer: Property, plant and equipment; Business combinations [member]] | example: IFRS 3 B64 i, example: IFRS 3 IE72 |
| ifrs-full | PropertyPlantAndEquipmentRestrictionsOnTitle | X instant, debit | Property, plant and equipment, restrictions on title | The amount of property, plant and equipment subject to restrictions on title. [Refer: Property, plant and equipment] | disclosure: IAS 16 74 a |
| ifrs-full | PropertyPlantAndEquipmentRevaluationAbstract | | Property, plant and equipment, revaluation [abstract] | | |
| ifrs-full | PropertyPlantAndEquipmentRevaluationSurplus | X instant, credit | Property, plant and equipment, revaluation surplus | The amount of revaluation surplus that relates to property, plant and equipment. [Refer: Property, plant and equipment; Revaluation surplus] | disclosure: IAS 16 77 f |
| ifrs-full | PropertyPlantAndEquipmentSubjectToOperatingLeasesMember | member | Property, plant and equipment subject to operating leases [member] | This member stands for property, plant and equipment that is subject to operating leases. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. [Refer: Property, plant and equipment] | disclosure: IFRS 16 95 |
| ifrs-full | PropertyPlantAndEquipmentTemporarilyIdle | X instant, debit | Property, plant and equipment, temporarily idle | The amount of temporarily idle property, plant and equipment. [Refer: Property, plant and equipment] | example: IAS 16 79 a |
| ifrs-full | PropertyServiceChargeExpense | X duration, debit | Property service charge expense | The amount of expense arising from charges related to servicing of property. | common practice: IAS 1 112 c |
| ifrs-full | PropertyServiceChargeIncome | X duration, credit | Property service charge income | The amount of income arising from charges related to servicing of property. | common practice: IAS 1 112 c |
| ifrs-full | PropertyServiceChargeIncomeExpense | X duration, credit | Property service charge income (expense) | The amount of income or expense arising from property service charge. [Refer: Property service charge expense; Property service charge income] | common practice: IAS 1 112 c |
| ifrs-full | PropertyServiceChargeIncomeExpenseAbstract | | Property service charge income (expense) [abstract] | | |
| ifrs-full | PropertyTaxExpense | X duration, debit | Property tax expense | The amount of tax expense levied on property. Property is land or a building – or part of a building – or both. | common practice: IAS 1 85 |
| ifrs-full | ProportionOfOwnershipInterestInAssociate | X.XX duration | Proportion of ownership interest in associate | The proportion of ownership interest in an associate attributable to the entity. [Refer: Associates [member]] | disclosure: IAS 27 17 b iii, disclosure: IAS 27 16 b iii, disclosure: IFRS 12 21 a iv |
| ifrs-full | ProportionOfOwnershipInterestInJointOperation | X.XX duration | Proportion of ownership interest in joint operation | The proportion of ownership interest in a joint operation attributable to the entity. [Refer: Joint operations [member]] | disclosure: IFRS 12 21 a iv |
| ifrs-full | ProportionOfOwnershipInterestInJointVenture | X.XX duration | Proportion of ownership interest in joint venture | The proportion of ownership interest in a joint venture attributable to the entity. [Refer: Joint ventures [member]] | disclosure: IAS 27 17 b iii, disclosure: IAS 27 16 b iii, disclosure: IFRS 12 21 a iv |
| ifrs-full | ProportionOfOwnershipInterestInSubsidiary | X.XX duration | Proportion of ownership interest in subsidiary | The proportion of ownership interest in a subsidiary attributable to the entity. [Refer: Subsidiaries [member]] | disclosure: IAS 27 17 b iii, disclosure: IAS 27 16 b iii, disclosure: IFRS 12 19B c |
| ifrs-full | ProportionOfOwnershipInterestsHeldByNoncontrollingInterests | X.XX duration | Proportion of ownership interests held by non-controlling interests | The proportion of ownership interests in a subsidiary held by non-controlling interests. [Refer: Subsidiaries [member]; Non-controlling interests] | disclosure: IFRS 12 12 c |
| ifrs-full | ProportionOfVotingPowerHeldInAssociate | X.XX duration | Proportion of voting rights held in associate | The proportion of the voting rights in an associate held by the entity. [Refer: Associates [member]] | disclosure: IAS 27 17 b iii, disclosure: IAS 27 16 b iii, disclosure: IFRS 12 21 a iv |
| ifrs-full | ProportionOfVotingPowerHeldInSubsidiary | X.XX duration | Proportion of voting rights held in subsidiary | The proportion of the voting rights in a subsidiary held by the entity. [Refer: Subsidiaries [member]] | disclosure: IAS 27 17 b iii, disclosure: IAS 27 16 b iii, disclosure: IFRS 12 19B c |
| ifrs-full | ProportionOfVotingRightsHeldByNoncontrollingInterests | X.XX duration | Proportion of voting rights held by non-controlling interests | The proportion of the voting rights in a subsidiary held by non-controlling interests. [Refer: Subsidiaries [member]; Non-controlling interests] | disclosure: IFRS 12 12 d |
| ifrs-full | ProportionOfVotingRightsHeldInJointOperation | X.XX duration | Proportion of voting rights held in joint operation | The proportion of the voting rights in a joint operation held by the entity. [Refer: Joint operations [member]] | disclosure: IFRS 12 21 a iv |
| ifrs-full | ProportionOfVotingRightsHeldInJointVenture | X.XX duration | Proportion of voting rights held in joint venture | The proportion of the voting rights in a joint venture held by the entity. [Refer: Joint ventures [member]] | disclosure: IAS 27 17 b iii, disclosure: IAS 27 16 b iii, disclosure: IFRS 12 21 a iv |
| ifrs-full | ProvisionForCreditCommitmentsMember | member | Provision for credit commitments [member] | This member stands for a provision for credit commitments entered into by the entity. [Refer: Other provisions [member]] | common practice: IAS 37 84 |
| ifrs-full | ProvisionForDecommissioningRestorationAndRehabilitationCosts | X instant, credit | Provision for decommissioning, restoration and rehabilitation costs | The amount of provision for costs related to decommissioning, restoration and rehabilitation. [Refer: Other provisions] | example: IAS 37 D Examples: Disclosures, example: IAS 37 87 |
| ifrs-full | ProvisionForDecommissioningRestorationAndRehabilitationCostsAbstract | | Provision for decommissioning, restoration and rehabilitation costs [abstract] | | |
| ifrs-full | ProvisionForDecommissioningRestorationAndRehabilitationCostsMember | member | Provision for decommissioning, restoration and rehabilitation costs [member] | This member stands for a provision relating to decommissioning, restoration and rehabilitation costs. [Refer: Other provisions [member]] | example: IAS 37 D Examples: Disclosures, example: IAS 37 87 |
| ifrs-full | ProvisionForTaxesOtherThanIncomeTaxMember | member | Provision for taxes other than income tax [member] | This member stands for a provision for taxes other than income tax. Income taxes include all domestic and foreign taxes which are based on taxable profits. Income taxes also include taxes, such as withholding taxes, which are payable by a subsidiary, associate or joint arrangement on distributions to the reporting entity. [Refer: Other provisions [member]] | common practice: IAS 37 84 |
| ifrs-full | ProvisionOfGuaranteesOrCollateralByEntityRelatedPartyTransactions | X duration | Provision of guarantees or collateral by entity, related party transactions | The amount of guarantees or collateral provided by the entity in related party transactions. [Refer: Guarantees [member]; Related parties [member]] | example: IAS 24 21 h |
| ifrs-full | ProvisionOfGuaranteesOrCollateralToEntityRelatedPartyTransactions | X duration | Provision of guarantees or collateral to entity, related party transactions | The amount of guarantees or collateral provided to the entity in related party transactions. [Refer: Guarantees [member]; Related parties [member]] | example: IAS 24 21 h |
| ifrs-full | Provisions | X instant, credit | Provisions | The amount of liabilities of uncertain timing or amount. | disclosure: IAS 1 54 l |
| ifrs-full | ProvisionsAbstract | | Provisions [abstract] | | |
| ifrs-full | ProvisionsArisingFromLiabilityAdequacyTests | X instant, credit | Provisions arising from liability adequacy tests | The amount of provisions arising from an assessment of whether the carrying amount of an insurance liability needs to be increased (or the carrying amount of related deferred acquisition costs or related intangible assets decreased), based on a review of future cash flows. [Refer: Carrying amount [member]; Provisions] | example: IFRS 4 IG22 d – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01 |
| ifrs-full | ProvisionsForDoubtfulDebtsRelatedToOutstandingBalancesOfRelatedPartyTransaction | X instant, credit | Provisions for doubtful debts related to outstanding balances of related party transaction | The amount of provisions for doubtful debts related to the amount of outstanding balances in related party transactions. [Refer: Provisions] | disclosure: IAS 24 18 c |
| ifrs-full | ProvisionsForEmployeeBenefits | X instant, credit | Provisions for employee benefits | The amount of provisions for employee benefits. [Refer: Employee benefits expense; Provisions] | disclosure: IAS 1 78 d |
| ifrs-full | ProvisionsForFutureNonparticipatingBenefits | X instant, credit | Provisions for future non-participating benefits | The amount of provisions for future non-participating benefits. [Refer: Provisions] | example: IFRS 4 IG22 e – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01 |
| ifrs-full | ProvisionUsedOtherProvisions | X duration, debit | Provision used, other provisions | The amount used (ie incurred and charged against the provision) for other provisions. [Refer: Other provisions] | disclosure: IAS 37 84 c |
| ifrs-full | PurchasedCallOptionsMember | member | Purchased call options [member] | This member stands for derivative financial contracts purchased that give the entity the right, but not the obligation, to purchase an underlying asset at a specified strike price. [Refer: Derivatives [member]] | example: IFRS 7 IG40B, example: IFRS 7 B33 |
| ifrs-full | PurchaseOfAvailableforsaleFinancialAssets | X duration, credit | Purchase of available-for-sale financial assets | The cash outflow for the purchase of available-for-sale financial assets. [Refer: Financial assets available-for-sale] | common practice: IAS 7 16 – Expiry date 2021-01-01 |
| ifrs-full | PurchaseOfBiologicalAssets | X duration, credit | Purchase of biological assets | The cash outflow for the purchase of biological assets. [Refer: Biological assets] | common practice: IAS 7 16 |
| ifrs-full | PurchaseOfExplorationAndEvaluationAssets | X duration, credit | Purchase of exploration and evaluation assets | The cash outflow for the purchase of exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]] | common practice: IAS 7 16 |
| ifrs-full | PurchaseOfFinancialInstrumentsClassifiedAsInvestingActivities | X duration, credit | Purchase of financial instruments, classified as investing activities | The cash outflow for the purchase of financial instruments. [Refer: Financial instruments, class [member]] | common practice: IAS 7 16 |
| ifrs-full | PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities | X duration, credit | Purchase of intangible assets, classified as investing activities | The cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill] | example: IAS 7 16 a |
| ifrs-full | PurchaseOfInterestsInAssociates | X duration, credit | Purchase of interests in associates | The cash outflow for the purchase of interests in associates. [Refer: Associates [member]] | common practice: IAS 7 16 |
| ifrs-full | PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod | X duration, credit | Purchase of interests in investments accounted for using equity method | The cash outflow for the purchase of interests in investments accounted for using the equity method. [Refer: Investments accounted for using equity method] | common practice: IAS 7 16 |
| ifrs-full | PurchaseOfInvestmentProperty | X duration, credit | Purchase of investment property | The cash outflow for the purchase of investment property. [Refer: Investment property] | common practice: IAS 7 16 |
| ifrs-full | PurchaseOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod | X duration, credit | Purchase of investments other than investments accounted for using equity method | The cash outflow for the purchase of investments other than investments accounted for using equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method] | common practice: IAS 7 16 |
| ifrs-full | PurchaseOfMiningAssets | X duration, credit | Purchase of mining assets | The cash outflow for the purchase of mining assets. [Refer: Mining assets] | common practice: IAS 7 16 |
| ifrs-full | PurchaseOfOilAndGasAssets | X duration, credit | Purchase of oil and gas assets | The cash outflow for the purchase of oil and gas assets. [Refer: Oil and gas assets] | common practice: IAS 7 16 |
| ifrs-full | PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities | X duration, credit | Purchase of other long-term assets, classified as investing activities | The cash outflow for the purchases of long-term assets that the entity does not separately disclose in the same statement or note, classified as investing activities. [Refer: Assets] | example: IAS 7 16 a |
| ifrs-full | PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities | X duration, credit | Purchase of property, plant and equipment, classified as investing activities | The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment] | example: IAS 7 16 a |
| ifrs-full | PurchaseOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets | X duration, credit | Purchase of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets | The cash outflow for the purchase of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets. [Refer: Intangible assets other than goodwill; Investment property; Other non-current assets; Property, plant and equipment] | common practice: IAS 7 16 |
| ifrs-full | PurchaseOfTreasuryShares | X duration, debit | Purchase of treasury shares | The decrease in equity resulting from the purchase of treasury shares. [Refer: Treasury shares] | common practice: IAS 1 106 d |
| ifrs-full | PurchasesFairValueMeasurementAssets | X duration, debit | Purchases, fair value measurement, assets | The increase in the fair value measurement of assets resulting from purchases of those assets. [Refer: At fair value [member]] | disclosure: IFRS 13 93 e iii |
| ifrs-full | PurchasesFairValueMeasurementEntitysOwnEquityInstruments | X duration, credit | Purchases, fair value measurement, entity’s own equity instruments | The increase in the fair value measurement of the entity’s own equity instruments resulting from purchases of those equity instruments. [Refer: At fair value [member]; Entity’s own equity instruments [member]] | disclosure: IFRS 13 93 e iii |
| ifrs-full | PurchasesFairValueMeasurementLiabilities | X duration, credit | Purchases, fair value measurement, liabilities | The increase in the fair value measurement of liabilities resulting from purchases of those liabilities. [Refer: At fair value [member]] | disclosure: IFRS 13 93 e iii |
| ifrs-full | PurchasesOfGoodsRelatedPartyTransactions | X duration, debit | Purchases of goods, related party transactions | The amount of goods purchased by the entity in related party transactions. [Refer: Related parties [member]] | example: IAS 24 21 a |
| ifrs-full | PurchasesOfPropertyAndOtherAssetsRelatedPartyTransactions | X duration, debit | Purchases of property and other assets, related party transactions | The amount of property and other assets purchased by the entity in related party transactions. [Refer: Related parties [member]] | example: IAS 24 21 b |
| ifrs-full | QualitativeAssessmentOfEstimatedEffectOfPracticalExpedientsUsedWhenApplyingIFRS15Retrospectively | text | Qualitative assessment of estimated effect of practical expedients used when applying IFRS 15 retrospectively | The qualitative assessment of the estimated effect of the practical expedients used when applying IFRS 15 retrospectively. | disclosure: IFRS 15 C6 b |
| ifrs-full | QualitativeDescriptionOfEffectOnFinancialStatementsOfChangeInActivitiesThatPermittedInsurerToReassessWhetherItsActivitiesArePredominantlyConnectedWithInsurance | text | Qualitative description of effect on financial statements of change in activities that permitted insurer to reassess whether its activities are predominantly connected with insurance | Qualitative description of the effect on the financial statements of the change in activities that permitted an insurer to reassess whether its activities are predominantly connected with insurance. | disclosure: IFRS 4 39C c iii – Expiry date 2021-01-01 |
| ifrs-full | QualitativeDescriptionOfEffectOnFinancialStatementsOfChangeInActivitiesThatResultedInInsurerNoLongerQualifyingToApplyTemporaryExemptionFromIFRS9 | text | Qualitative description of effect on financial statements of change in activities that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9 | Qualitative description of the effect on the financial statements of change in activities that resulted in an insurer no longer qualifying to apply the temporary exemption from IFRS 9. | disclosure: IFRS 4 39D c – Expiry date 2021-01-01 |
| ifrs-full | QualitativeInformationAboutContinuingInvolvementInDerecognisedFinancialAssets | text | Qualitative information about continuing involvement in derecognised financial assets | Qualitative information about the entity’s continuing involvement in derecognised financial assets that explains and supports required quantitative disclosures. [Refer: Financial assets] | disclosure: IFRS 7 42E f |
| ifrs-full | QualitativeInformationAboutEntitysObjectivesPoliciesAndProcessesForManagingCapital | text | Qualitative information about entity’s objectives, policies and processes for managing capital | Qualitative information about the entity’s objectives, policies and processes for managing capital. This should include a description of what it manages as capital, the nature of externally imposed capital requirements and how those requirements are managed, and how the entity is meeting its objectives for managing capital. [Refer: Capital requirements [member]] | disclosure: IAS 1 135 a |
| ifrs-full | QualitativeInformationAboutSensitivityAndInformationAboutThoseTermsAndConditionsOfInsuranceContractsThatHaveMaterialEffect | text | Qualitative information about sensitivity and information about those terms and conditions of insurance contracts that have material effect | Qualitative information about sensitivity to insurance risk, and information about those terms and conditions of insurance contracts that have a material effect on the amount, timing and uncertainty of the insurer’s future cash flows. [Refer: Types of insurance contracts [member]] | disclosure: IFRS 4 39A b – Expiry date 2021-01-01 |
| ifrs-full | RangeAxis | axis | Range [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | example: IFRS 13 IE63, example: IFRS 13 B6, disclosure: IFRS 14 33 b, disclosure: IFRS 17 120 – Effective 2021-01-01, disclosure: IFRS 2 45 d, common practice: IFRS 7 7 |
| ifrs-full | RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForBiologicalAssetsAtCost | text | Range of estimates within which fair value is likely to lie for biological assets, at cost | The range of estimates within which fair value is highly likely to lie for biological assets when their fair value cannot be measured reliably and the entity measures them at cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets] | disclosure: IAS 41 54 c |
| ifrs-full | RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModel | text | Range of estimates within which fair value is likely to lie for investment property, at cost or in accordance with IFRS 16 within fair value model | The range of estimates within which fair value is highly likely to lie for investment property when the entity measures investment property at cost or in accordance with IFRS 16 within the fair value model, because fair value is not reliably determinable on a continuing basis. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property] | disclosure: IAS 40 78 c |
| ifrs-full | RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForInvestmentPropertyCostModel | text | Range of estimates within which fair value is likely to lie for investment property, cost model | The range of estimates within which fair value is highly likely to lie for investment property measured using the cost model. [Refer: Investment property] | disclosure: IAS 40 79 e iii |
| ifrs-full | RangesMember | member | Ranges [member] | This member stands for aggregate ranges. It also represents the standard value for the “Range” axis if no other member is used. | example: IFRS 13 IE63, example: IFRS 13 B6, disclosure: IFRS 14 33 b, disclosure: IFRS 17 120 – Effective 2021-01-01, disclosure: IFRS 2 45 d, common practice: IFRS 7 7 |
| ifrs-full | RangesOfExercisePricesForOutstandingShareOptionsAxis | axis | Ranges of exercise prices for outstanding share options [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 2 45 d |
| ifrs-full | RangesOfExercisePricesForOutstandingShareOptionsMember | member | Ranges of exercise prices for outstanding share options [member] | This member stands for aggregated ranges of exercise prices for outstanding share options that are meaningful for assessing the number and timing of additional shares that may be issued and the cash that may be received upon exercise of those options. It also represents the standard value for the “Ranges of exercise prices for outstanding share options” axis if no other member is used. [Refer: Ranges [member]] | disclosure: IFRS 2 45 d |
| ifrs-full | RatedCreditExposures | X instant | Rated credit exposures | The amount of credit exposure that has been rated by external rating agencies. [Refer: Credit exposure] | example: IFRS 7 IG24 c – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01 |
| ifrs-full | RateOfReturnUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalances | X.XX instant | Rate of return used to reflect time value of money, regulatory deferral account balances | The rate of return used to reflect the time value of money that is applicable to regulatory deferral account balances. [Refer: Regulatory deferral account balances [member]] | disclosure: IFRS 14 33 b |
| ifrs-full | RateregulatedActivitiesMember | member | Rate-regulated activities [member] | This member stands for an entity’s activities that are subject to rate regulation. It also represents the standard value for the “Types of rate-regulated activities” axis if no other member is used. | disclosure: IFRS 14 30, disclosure: IFRS 14 33 |
| ifrs-full | RawMaterials | X instant, debit | Current raw materials | A classification of current inventory representing the amount of assets to be consumed in the production process or in the rendering of services. [Refer: Inventories] | example: IAS 1 78 c, common practice: IAS 2 37 |
| ifrs-full | RawMaterialsAndConsumablesUsed | X duration, debit | Raw materials and consumables used | The amount of raw materials and consumables used in the production process or in the rendering of services. [Refer: Current raw materials] | example: IAS 1 102, disclosure: IAS 1 99 |
| ifrs-full | ReceiptsFromContractsHeldForDealingOrTradingPurpose | X duration, debit | Receipts from contracts held for dealing or trading purposes | The cash inflow from contracts held for dealing or trading purposes. | example: IAS 7 14 g |
| ifrs-full | ReceiptsFromPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits | X duration, debit | Receipts from premiums and claims, annuities and other policy benefits | The cash inflow from premiums and claims, annuities and other policy benefits. | example: IAS 7 14 e – Expiry date 2021-01-01 |
| ifrs-full | ReceiptsFromRentsAndSubsequentSalesOfSuchAssets | X duration, debit | Receipts from rents and subsequent sales of assets held for rental to others and subsequently held for sale | The cash inflow from rents and subsequent sales relating to assets initially held for rental to others and subsequently held for sale. | example: IAS 7 14 |
| ifrs-full | ReceiptsFromRoyaltiesFeesCommissionsAndOtherRevenue | X duration, debit | Receipts from royalties, fees, commissions and other revenue | The cash inflow from royalties, fees, commissions and other revenue. [Refer: Other revenue] | example: IAS 7 14 b |
| ifrs-full | ReceiptsFromSalesOfGoodsAndRenderingOfServices | X duration, debit | Receipts from sales of goods and rendering of services | The cash inflow from sales of goods and rendering of services. | example: IAS 7 14 a |
| ifrs-full | ReceivablesAndPayablesRelatedToInsuranceContracts | X instant, credit | Receivables and payables related to insurance contracts | The amount of receivables and payables related to insurance contracts (amounts currently due to and from agents, brokers and policyholders related to insurance contracts). | example: IFRS 4 IG22 g – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01 |
| ifrs-full | ReceivablesDueFromAssociates | X instant, debit | Receivables due from associates | The amount of receivables due from associates. [Refer: Associates [member]] | common practice: IAS 1 78 b |
| ifrs-full | ReceivablesDueFromJointVentures | X instant, debit | Receivables due from joint ventures | The amount of receivables due from joint ventures. [Refer: Joint ventures [member]] | common practice: IAS 1 78 b |
| ifrs-full | ReceivablesFromContractsWithCustomers | X instant, debit | Receivables from contracts with customers | The amount of an entity’s right to consideration in exchange for goods or services that the entity has transferred to a customer that is unconditional. A right to consideration is unconditional if only the passage of time is required before payment of that consideration is due. | disclosure: IFRS 15 105, disclosure: IFRS 15 116 a |
| ifrs-full | ReceivablesFromContractsWithCustomersAbstract | | Receivables from contracts with customers [abstract] | | |
| ifrs-full | ReceivablesFromRentalOfProperties | X instant, debit | Receivables from rental of properties | The amount of receivables arising from the rental of properties. Property is land or a building – or part of a building – or both. | common practice: IAS 1 78 b |
| ifrs-full | ReceivablesFromSaleOfProperties | X instant, debit | Receivables from sale of properties | The amount of receivables arising from the sale of properties. Property is land or a building – or part of a building – or both. | common practice: IAS 1 78 b |
| ifrs-full | ReceivablesFromTaxesOtherThanIncomeTax | X instant, debit | Receivables from taxes other than income tax | The amount of receivables from taxes other than income tax. Income taxes include all domestic and foreign taxes that are based on taxable profits. Income taxes also include taxes, such as withholding taxes, that are payable by a subsidiary, associate or joint arrangement on distributions to the reporting entity. | common practice: IAS 1 78 b |
| ifrs-full | RecipesFormulaeModelsDesignsAndPrototypes | X instant, debit | Recipes, formulae, models, designs and prototypes | The amount of intangible assets representing recipes, formulae, models, designs and prototypes. [Refer: Intangible assets other than goodwill] | example: IAS 38 119 f |
| ifrs-full | RecipesFormulaeModelsDesignsAndPrototypesMember | member | Recipes, formulae, models, designs and prototypes [member] | This member stands for a class of intangible assets representing recipes, formulae, models, designs and prototypes. [Refer: Intangible assets other than goodwill] | example: IAS 38 119 f |
| ifrs-full | ReclassificationAdjustmentsOnApplicationOfOverlayApproachBeforeTax | X duration, debit | Reclassification adjustments on application of overlay approach, before tax | The amount of reclassification adjustments related to the application of the overlay approach, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income] | disclosure: IFRS 4 35D b – Effective on first application of IFRS 9 |
| ifrs-full | ReclassificationAdjustmentsOnApplicationOfOverlayApproachNetOfTax | X duration, debit | Reclassification adjustments on application of overlay approach, net of tax | The amount of reclassification adjustments related to the application of the overlay approach, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income] | disclosure: IFRS 4 35D b – Effective on first application of IFRS 9 |
| ifrs-full | ReclassificationAdjustmentsOnAvailableforsaleFinancialAssetsBeforeTax | X duration, debit | Reclassification adjustments on available-for-sale financial assets, before tax | The amount of reclassification adjustments related to available-for-sale financial assets, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Financial assets available-for-sale; Other comprehensive income] | disclosure: IAS 1 92 – Expiry date 2021-01-01, disclosure: IFRS 7 20 a ii – Expiry date 2021-01-01 |
| ifrs-full | ReclassificationAdjustmentsOnAvailableforsaleFinancialAssetsNetOfTax | X duration, debit | Reclassification adjustments on available-for-sale financial assets, net of tax | The amount of reclassification adjustments related to available-for-sale financial assets, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Financial assets available-for-sale; Other comprehensive income] | disclosure: IAS 1 92 – Expiry date 2021-01-01, disclosure: IFRS 7 20 a ii – Expiry date 2021-01-01 |
| ifrs-full | ReclassificationAdjustmentsOnCashFlowHedgesBeforeTax | X duration, debit | Reclassification adjustments on cash flow hedges, before tax | The amount of reclassification adjustments related to cash flow hedges, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Cash flow hedges [member]; Other comprehensive income] | disclosure: IAS 1 92, disclosure: IFRS 7 23 d – Expiry date 2021-01-01 |
| ifrs-full | ReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedFutureCashFlowsAreNoLongerExpectedToOccurNetOfTax | X duration, debit | Reclassification adjustments on cash flow hedges for which hedged future cash flows are no longer expected to occur, net of tax | The amount of reclassification adjustments on cash flow hedges for which the hedged future cash flows are no longer expected to occur, net of tax. [Refer: Reclassification adjustments on cash flow hedges, net of tax] | disclosure: IFRS 7 24C b iv, disclosure: IFRS 7 24E a |
| ifrs-full | ReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedItemAffectedProfitOrLossNetOfTax | X duration, debit | Reclassification adjustments on cash flow hedges for which hedged item affected profit or loss, net of tax | The amount of reclassification adjustments on cash flow hedges for which the hedged item affected profit or loss, net of tax. [Refer: Reclassification adjustments on cash flow hedges, net of tax] | disclosure: IFRS 7 24C b iv, disclosure: IFRS 7 24E a |
| ifrs-full | ReclassificationAdjustmentsOnCashFlowHedgesForWhichReserveOfCashFlowHedgesWillNotBeRecoveredInOneOrMoreFuturePeriodsNetOfTax | X duration, debit | Reclassification adjustments on cash flow hedges for which reserve of cash flow hedges will not be recovered in one or more future periods, net of tax | The amount of reclassification adjustments on cash flow hedges for which the reserve of cash flow hedges will not be recovered in one or more future periods, net of tax. [Refer: Reclassification adjustments on cash flow hedges, net of tax] | disclosure: IFRS 7 24E a |
| ifrs-full | ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax | X duration, debit | Reclassification adjustments on cash flow hedges, net of tax | The amount of reclassification adjustments related to cash flow hedges, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Cash flow hedges [member]; Other comprehensive income] | disclosure: IAS 1 92, disclosure: IFRS 7 24C b iv, disclosure: IFRS 7 24E a, disclosure: IFRS 7 23 d – Expiry date 2021-01-01 |
| ifrs-full | ReclassificationAdjustmentsOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTax | X duration, debit | Reclassification adjustments on change in value of foreign currency basis spreads, before tax | The amount of reclassification adjustments related to change in value of foreign currency basis spreads, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income] | disclosure: IAS 1 92 |
| ifrs-full | ReclassificationAdjustmentsOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax | X duration, debit | Reclassification adjustments on change in value of foreign currency basis spreads, net of tax | The amount of reclassification adjustments related to change in value of foreign currency basis spreads, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income] | disclosure: IAS 1 92 |
| ifrs-full | ReclassificationAdjustmentsOnChangeInValueOfForwardElementsOfForwardContractsBeforeTax | X duration, debit | Reclassification adjustments on change in value of forward elements of forward contracts, before tax | The amount of reclassification adjustments related to change in value of forward elements of forward contracts, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income] | disclosure: IAS 1 92 |
| ifrs-full | ReclassificationAdjustmentsOnChangeInValueOfForwardElementsOfForwardContractsNetOfTax | X duration, debit | Reclassification adjustments on change in value of forward elements of forward contracts, net of tax | The amount of reclassification adjustments related to change in value of forward elements of forward contracts, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income] | disclosure: IAS 1 92 |
| ifrs-full | ReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsBeforeTax | X duration, debit | Reclassification adjustments on change in value of time value of options, before tax | The amount of reclassification adjustments related to change in value of time value of options, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income] | disclosure: IAS 1 92 |
| ifrs-full | ReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsNetOfTax | X duration, debit | Reclassification adjustments on change in value of time value of options, net of tax | The amount of reclassification adjustments related to change in value of time value of options, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income] | disclosure: IAS 1 92 |
| ifrs-full | ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationBeforeTax | X duration, debit | Reclassification adjustments on exchange differences on translation, before tax | The amount of reclassification adjustments related to exchange differences when the financial statements of foreign operations are translated, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income] | disclosure: IAS 1 92, disclosure: IAS 21 48 |
| ifrs-full | ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax | X duration, debit | Reclassification adjustments on exchange differences on translation, net of tax | The amount of reclassification adjustments related to exchange differences when the financial statements of foreign operations are translated, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income] | disclosure: IAS 1 92, disclosure: IAS 21 48 |
| ifrs-full | ReclassificationAdjustmentsOnFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax | X duration, debit | Reclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax | The amount of reclassification adjustments related to finance income (expenses) from reinsurance contracts held, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]] | disclosure: IAS 1 92 – Effective 2021-01-01, disclosure: IFRS 17 91 a – Effective 2021-01-01, disclosure: IFRS 17 B135 a – Effective 2021-01-01, disclosure: IFRS 17 82 – Effective 2021-01-01 |
| ifrs-full | ReclassificationAdjustmentsOnFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossNetOfTax | X duration, debit | Reclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, net of tax | The amount of reclassification adjustments related to finance income (expenses) from reinsurance contracts held, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]] | disclosure: IAS 1 92 – Effective 2021-01-01, disclosure: IFRS 17 91 a – Effective 2021-01-01, disclosure: IFRS 17 B135 a – Effective 2021-01-01, disclosure: IFRS 17 82 – Effective 2021-01-01 |
| ifrs-full | ReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax | X duration, debit | Reclassification adjustments on financial assets measured at fair value through other comprehensive income, before tax | The amount of reclassification adjustments related to financial assets measured at fair value through other comprehensive income, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income] | disclosure: IAS 1 92, disclosure: IFRS 7 20 a viii |
| ifrs-full | ReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax | X duration, debit | Reclassification adjustments on financial assets measured at fair value through other comprehensive income, net of tax | The amount of reclassification adjustments related to financial assets measured at fair value through other comprehensive income, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income] | disclosure: IAS 1 92 |
| ifrs-full | ReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachBeforeTax | X duration, debit | Reclassification adjustments on financial assets that have been de-designated from overlay approach, before tax | The amount of reclassification adjustments related to financial assets that have been de-designated from the overlay approach during the reporting period, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income] | disclosure: IFRS 4 39L f iii – Effective on first application of IFRS 9 |
| ifrs-full | ReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachNetOfTax | X duration, debit | Reclassification adjustments on financial assets that have been de-designated from overlay approach, net of tax | The amount of reclassification adjustments related to financial assets that have been de-designated from the overlay approach during the reporting period, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income] | disclosure: IFRS 4 39L f iii – Effective on first application of IFRS 9 |
| ifrs-full | ReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsBeforeTax | X duration, debit | Reclassification adjustments on hedges of net investments in foreign operations, before tax | The amount of reclassification adjustments related to hedges of net investments in foreign operations, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income] | disclosure: IAS 1 92, disclosure: IAS 39 102, disclosure: IFRS 9 6.5.14 |
| ifrs-full | ReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax | X duration, debit | Reclassification adjustments on hedges of net investments in foreign operations, net of tax | The amount of reclassification adjustments related to hedges of net investments in foreign operations, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income] | disclosure: IAS 1 92, disclosure: IAS 39 102, disclosure: IFRS 9 6.5.14, disclosure: IFRS 7 24C b iv, disclosure: IFRS 7 24E a |
| ifrs-full | ReclassificationAdjustmentsOnInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossBeforeTax | X duration, debit | Reclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, before tax | The amount of reclassification adjustments related to insurance finance income (expenses) from insurance contracts issued, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]] | disclosure: IAS 1 92 – Effective 2021-01-01, disclosure: IFRS 17 91 a – Effective 2021-01-01, disclosure: IFRS 17 B135 a – Effective 2021-01-01 |
| ifrs-full | ReclassificationAdjustmentsOnInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossNetOfTax | X duration, debit | Reclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, net of tax | The amount of reclassification adjustments related to insurance finance income (expenses) from insurance contracts issued, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]] | disclosure: IAS 1 92 – Effective 2021-01-01, disclosure: IFRS 17 91 a – Effective 2021-01-01, disclosure: IFRS 17 B135 a – Effective 2021-01-01 |
| ifrs-full | ReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesBeforeTax | X duration, debit | Reclassification adjustments on net movement in regulatory deferral account balances, before tax | The amount of reclassification adjustments related to the net movement in regulatory deferral account balances, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Regulatory deferral account balances [member]; Other comprehensive income] | disclosure: IFRS 14 22 b |
| ifrs-full | ReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesNetOfTax | X duration, debit | Reclassification adjustments on net movement in regulatory deferral account balances, net of tax | The amount of reclassification adjustments related to the net movement in regulatory deferral account balances, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Regulatory deferral account balances [member]; Other comprehensive income] | disclosure: IFRS 14 22 b |
| ifrs-full | ReclassificationIntoAvailableforsaleFinancialAssets | X duration, debit | Reclassification into available-for-sale financial assets | The amount of financial assets reclassified into the available-for-sale category. [Refer: Financial assets available-for-sale] | disclosure: IFRS 7 12 – Expiry date 2021-01-01 |
| ifrs-full | ReclassificationIntoFinancialAssetsAtFairValueThroughProfitOrLoss | X duration, debit | Reclassification into financial assets at fair value through profit or loss | The amount of financial assets reclassified into the at fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] | disclosure: IFRS 7 12 – Expiry date 2021-01-01 |
| ifrs-full | ReclassificationIntoHeldtomaturityInvestments | X duration, debit | Reclassification into held-to-maturity investments | The amount of financial assets reclassified into the held-to-maturity investments category. [Refer: Held-to-maturity investments; Financial assets] | disclosure: IFRS 7 12 – Expiry date 2021-01-01 |
| ifrs-full | ReclassificationIntoLoansAndReceivables | X duration, debit | Reclassification into loans and receivables | The amount of financial assets reclassified into the loans and receivables category. [Refer: Loans and receivables; Financial assets] | disclosure: IFRS 7 12 – Expiry date 2021-01-01 |
| ifrs-full | ReclassificationOfFinancialAssetsOutOfMeasuredAtAmortisedCostIntoMeasuredAtFairValue | X duration | Reclassification of financial assets out of measured at amortised cost into measured at fair value through profit or loss | The amount of financial assets reclassified out of the amortised cost measurement category and into the fair value through profit or loss measurement category. [Refer: At fair value [member]; Financial assets] | disclosure: IFRS 7 12B c |
| ifrs-full | ReclassificationOfFinancialAssetsOutOfMeasuredAtAmortisedCostIntoMeasuredAtFairValueThroughOtherComprehensiveIncome | X duration | Reclassification of financial assets out of measured at amortised cost into measured at fair value through other comprehensive income | The amount of financial assets reclassified out of the amortised cost measurement category and into the fair value through other comprehensive income measurement category. [Refer: Financial assets] | disclosure: IFRS 7 12B c |
| ifrs-full | ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueIntoMeasuredAtAmortisedCost | X duration | Reclassification of financial assets out of measured at fair value through profit or loss into measured at amortised cost | The amount of financial assets reclassified out of the fair value through profit or loss measurement category and into the amortised cost measurement category. [Refer: Financial assets] | disclosure: IFRS 7 12B c |
| ifrs-full | ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveIncomeIntoMeasuredAtAmortisedCost | X duration | Reclassification of financial assets out of measured at fair value through other comprehensive income into measured at amortised cost | The amount of financial assets reclassified out of the fair value through other comprehensive income measurement category and into the amortised cost measurement category. [Refer: Financial assets] | disclosure: IFRS 7 12B c |
| ifrs-full | ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveIncomeIntoMeasuredAtFairValueThroughProfitOrLoss | X duration | Reclassification of financial assets out of measured at fair value through other comprehensive income into measured at fair value through profit or loss | The amount of financial assets reclassified out of the fair value through other comprehensive income measurement category and into the fair value through profit or loss measurement category. [Refer: Financial assets] | disclosure: IFRS 7 12B c |
| ifrs-full | ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughProfitOrLossIntoMeasuredAtFairValueThroughOtherComprehensiveIncome | X duration | Reclassification of financial assets out of measured at fair value through profit or loss into measured at fair value through other comprehensive income | The amount of financial assets reclassified out of the fair value through profit or loss measurement category and into the fair value through other comprehensive income measurement category. [Refer: Financial assets] | disclosure: IFRS 7 12B c |
| ifrs-full | ReclassificationOutOfAvailableforsaleFinancialAssets | X duration, credit | Reclassification out of available-for-sale financial assets | The amount of financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale] | disclosure: IFRS 7 12A a – Expiry date 2021-01-01, disclosure: IFRS 7 12 – Expiry date 2021-01-01 |
| ifrs-full | ReclassificationOutOfFinancialAssetsAtFairValueThroughProfitOrLoss | X duration, credit | Reclassification out of financial assets at fair value through profit or loss | The amount of financial assets reclassified out of the at fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss] | disclosure: IFRS 7 12A a – Expiry date 2021-01-01, disclosure: IFRS 7 12 – Expiry date 2021-01-01 |
| ifrs-full | ReclassificationOutOfHeldtomaturityInvestments | X duration, credit | Reclassification out of held-to-maturity investments | The amount of financial assets reclassified out of the held-to-maturity investments category. [Refer: Held-to-maturity investments; Financial assets] | disclosure: IFRS 7 12 – Expiry date 2021-01-01 |
| ifrs-full | ReclassificationOutOfLoansAndReceivables | X duration, credit | Reclassification out of loans and receivables | The amount of financial assets reclassified out of the loans and receivables category. [Refer: Loans and receivables; Financial assets] | disclosure: IFRS 7 12 – Expiry date 2021-01-01 |
| ifrs-full | ReclassifiedItemsAxis | axis | Reclassified items [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IAS 1 41 |
| ifrs-full | ReclassifiedItemsMember | member | Reclassified items [member] | This member stands for items that have been reclassified when the entity changes their presentation or classification in its financial statements. It also represents the standard value for the “Reclassified items” axis if no other member is used. | disclosure: IAS 1 41 |
| ifrs-full | RecognisedAssetsDefinedBenefitPlan | X instant, debit | Net defined benefit asset | The amount of surplus in a defined benefit plan, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling. [Refer: Defined benefit plans [member]] | common practice: IAS 1 55 |
| ifrs-full | RecognisedAssetsRepresentingContinuingInvolvementInDerecognisedFinancialAssets | X instant, debit | Recognised assets representing continuing involvement in derecognised financial assets | The amount of assets recognised in the statement of financial position representing the entity’s continuing involvement in derecognised financial assets. | disclosure: IFRS 7 42E a |
| ifrs-full | RecognisedLiabilitiesDefinedBenefitPlan | X instant, credit | Net defined benefit liability | The amount of deficit in a defined benefit plan. [Refer: Defined benefit plans [member]] | common practice: IAS 1 55 |
| ifrs-full | RecognisedLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssets | X instant, credit | Recognised liabilities representing continuing involvement in derecognised financial assets | The amount of liabilities recognised in the statement of financial position representing the entity’s continuing involvement in derecognised financial assets. | disclosure: IFRS 7 42E a |
| ifrs-full | ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract | | Reconciliation of accounting profit multiplied by applicable tax rates [abstract] | | |
| ifrs-full | ReconciliationOfAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstract | | Reconciliation of aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss [abstract] | | |
| ifrs-full | ReconciliationOfAverageEffectiveTaxRateAndApplicableTaxRateAbstract | | Reconciliation of average effective tax rate and applicable tax rate [abstract] | | |
| ifrs-full | ReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract | | Reconciliation of changes in allowance account for credit losses of financial assets [abstract] | | |
| ifrs-full | ReconciliationOfChangesInBiologicalAssetsAbstract | | Reconciliation of changes in biological assets [abstract] | | |
| ifrs-full | ReconciliationOfChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract | | Reconciliation of changes in contingent liabilities recognised in business combination [abstract] | | |
| ifrs-full | ReconciliationOfChangesInDeferredAcquisitionCostsArisingFromInsuranceContractsAbstract | | Reconciliation of changes in deferred acquisition costs arising from insurance contracts [abstract] | | |
| ifrs-full | ReconciliationOfChangesInDeferredTaxLiabilityAssetAbstract | | Reconciliation of changes in deferred tax liability (asset) [abstract] | | |
| ifrs-full | ReconciliationOfChangesInFairValueMeasurementAssetsAbstract | | Reconciliation of changes in fair value measurement, assets [abstract] | | |
| ifrs-full | ReconciliationOfChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract | | Reconciliation of changes in fair value measurement, entity’s own equity instruments [abstract] | | |
| ifrs-full | ReconciliationOfChangesInFairValueMeasurementLiabilitiesAbstract | | Reconciliation of changes in fair value measurement, liabilities [abstract] | | |
| ifrs-full | ReconciliationOfChangesInGoodwillAbstract | | Reconciliation of changes in goodwill [abstract] | | |
| ifrs-full | ReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstract | | Reconciliation of changes in intangible assets and goodwill [abstract] | | |
| ifrs-full | ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract | | Reconciliation of changes in intangible assets other than goodwill [abstract] | | |
| ifrs-full | ReconciliationOfChangesInInvestmentPropertyAbstract | | Reconciliation of changes in investment property [abstract] | | |
| ifrs-full | ReconciliationOfChangesInLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedAbstract | | Reconciliation of changes in liabilities under insurance contracts and reinsurance contracts issued [abstract] | | |
| ifrs-full | ReconciliationOfChangesInNetAssetsAvailableForBenefitsAbstract | | Reconciliation of changes in net assets available for benefits [abstract] | | |
| ifrs-full | ReconciliationOfChangesInOtherProvisionsAbstract | | Reconciliation of changes in other provisions [abstract] | | |
| ifrs-full | ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract | | Reconciliation of changes in property, plant and equipment [abstract] | | |
| ifrs-full | ReconciliationOfChangesInReinsuranceAssetsAbstract | | Reconciliation of changes in reinsurance assets [abstract] | | |
| ifrs-full | ReconciliationOfFairValueOfCreditDerivativeAbstract | | Reconciliation of fair value of credit derivative [abstract] | | |
| ifrs-full | ReconciliationOfNominalAmountOfCreditDerivativeAbstract | | Reconciliation of nominal amount of credit derivative [abstract] | | |
| ifrs-full | ReconciliationOfNumberOfSharesOutstandingAbstract | | Reconciliation of number of shares outstanding [abstract] | | |
| ifrs-full | ReconciliationOfRegulatoryDeferralAccountCreditBalancesAbstract | | Reconciliation of regulatory deferral account credit balances [abstract] | | |
| ifrs-full | ReconciliationOfRegulatoryDeferralAccountDebitBalancesAbstract | | Reconciliation of regulatory deferral account debit balances [abstract] | | |
| ifrs-full | ReconciliationOfReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenAppliedAbstract | | Reconciliation of reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied [abstract] | | |
| ifrs-full | ReconciliationOfUndiscountedLeasePaymentsToNetInvestmentInFinanceLeaseAbstract | | Reconciliation of undiscounted lease payments to net investment in finance lease [abstract] | | |
| ifrs-full | RecoverableAmountOfAssetOrCashgeneratingUnit | X instant, debit | Recoverable amount of asset or cash-generating unit | The higher of an asset’s (or cash-generating unit’s) fair value less costs of disposal and its value in use. [Refer: Cash-generating units [member]] | disclosure: IAS 36 130 e |
| ifrs-full | RecurringFairValueMeasurementMember | member | Recurring fair value measurement [member] | This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position at the end of each reporting period. [Refer: IFRSs [member]] | disclosure: IFRS 13 93 a |
| ifrs-full | RedesignatedAmountMember | member | Redesignated amount [member] | This member stands for the amount that has been redesignated during the transition to IFRSs. | common practice: IFRS 1 29 |
| ifrs-full | RedesignatedFinancialAssetAsAvailableforsale | X instant, debit | Redesignated financial asset as available-for-sale | The amount of financial assets redesignated as available-for-sale on transition to IFRSs. [Refer: IFRSs [member]; Financial assets] | disclosure: IFRS 1 29 – Expiry date 2021-01-01 |
| ifrs-full | RedesignatedFinancialAssetAtFairValueThroughProfitOrLoss | X instant, debit | Redesignated financial asset as at fair value through profit or loss | The amount of financial assets redesignated to be measured at fair value through profit or loss on transition to IFRSs. [Refer: At fair value [member]; IFRSs [member]; Financial assets] | disclosure: IFRS 1 29 |
| ifrs-full | RedesignatedFinancialLiabilityAtFairValueThroughProfitOrLoss | X instant, credit | Redesignated financial liability as at fair value through profit or loss | The amount of financial liabilities redesignated as at fair value through profit or loss on transition to IFRSs. [Refer: At fair value [member]; IFRSs [member]; Financial liabilities] | disclosure: IFRS 1 29A, disclosure: IFRS 1 29 – Expiry date 2021-01-01 |
| ifrs-full | RedesignatedMember | member | Redesignated [member] | This member stands for financial instruments redesignated during the transition to IFRSs. It also represents the standard value for the “Redesignation” axis if no other member is used. | disclosure: IFRS 1 29 |
| ifrs-full | RedesignationAxis | axis | Redesignation [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 1 29 |
| ifrs-full | ReductionOfIssuedCapital | X duration, debit | Reduction of issued capital | The decrease in equity resulting from a reduction in issued capital. [Refer: Issued capital] | common practice: IAS 1 106 d |
| ifrs-full | RefundsProvision | X instant, credit | Refunds provision | The amount of provision for refunds to be made by the entity to its customers. [Refer: Other provisions] | example: IAS 37 Example 4 Refunds policy, example: IAS 37 87 |
| ifrs-full | RefundsProvisionAbstract | | Refunds provision [abstract] | | |
| ifrs-full | RefundsProvisionMember | member | Refunds provision [member] | This member stands for a provision for refunds to be made by the entity to its customers. [Refer: Other provisions [member]] | example: IAS 37 Example 4 Refunds policy, example: IAS 37 87 |
| ifrs-full | RegulatoryDeferralAccountBalancesAxis | axis | Regulatory deferral account balances [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 14 B22 |
| ifrs-full | RegulatoryDeferralAccountBalancesClassifiedAsDisposalGroupsMember | member | Regulatory deferral account balances classified as disposal groups [member] | This member stands for regulatory deferral account balances that are classified as disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account balances [member]] | disclosure: IFRS 14 B22 |
| ifrs-full | RegulatoryDeferralAccountBalancesMember | member | Regulatory deferral account balances [member] | This member stands for regulatory deferral account balances. A regulatory deferral account balance is the balance of any expense (or income) account that would not be recognised as an asset or a liability in accordance with other Standards, but that qualifies for deferral because it is included, or is expected to be included, by the rate regulator in establishing the rate(s) that can be charged to customers. This member also represents the standard value for the “Regulatory deferral account balances” axis if no other member is used. | disclosure: IFRS 14 B22 |
| ifrs-full | RegulatoryDeferralAccountBalancesNotClassifiedAsDisposalGroupsMember | member | Regulatory deferral account balances not classified as disposal groups [member] | This member stands for regulatory deferral account balances that are not classified as disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account balances [member]] | disclosure: IFRS 14 B22 |
| ifrs-full | RegulatoryDeferralAccountCreditBalances | X instant, credit | Regulatory deferral account credit balances | The amount of regulatory deferral account credit balances. [Refer: Regulatory deferral account balances [member]] | disclosure: IFRS 14 20 b, disclosure: IFRS 14 33 a, disclosure: IFRS 14 35 |
| ifrs-full | RegulatoryDeferralAccountCreditBalancesAbstract | | Regulatory deferral account credit balances [abstract] | | |
| ifrs-full | RegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiability | X instant, credit | Regulatory deferral account credit balances and related deferred tax liability | The amount of regulatory deferral account credit balances and the related deferred tax liability. [Refer: Regulatory deferral account credit balances; Deferred tax liability associated with regulatory deferral account balances] | disclosure: IFRS 14 24, disclosure: IFRS 14 B11 a |
| ifrs-full | RegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiabilityAbstract | | Regulatory deferral account credit balances and related deferred tax liability [abstract] | | |
| ifrs-full | RegulatoryDeferralAccountCreditBalancesDirectlyRelatedToDisposalGroup | X instant, credit | Regulatory deferral account credit balances directly related to disposal group | The amount of regulatory deferral account credit balances that are directly related to a disposal group. [Refer: Regulatory deferral account credit balances; Disposal groups classified as held for sale [member]] | disclosure: IFRS 14 25 |
| ifrs-full | RegulatoryDeferralAccountDebitBalances | X instant, debit | Regulatory deferral account debit balances | The amount of regulatory deferral account debit balances. [Refer: Regulatory deferral account balances [member]] | disclosure: IFRS 14 20 a, disclosure: IFRS 14 33 a, disclosure: IFRS 14 35 |
| ifrs-full | RegulatoryDeferralAccountDebitBalancesAbstract | | Regulatory deferral account debit balances [abstract] | | |
| ifrs-full | RegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAsset | X instant, debit | Regulatory deferral account debit balances and related deferred tax asset | The amount of regulatory deferral account debit balances and the related deferred tax asset. [Refer: Regulatory deferral account debit balances; Deferred tax asset associated with regulatory deferral account balances] | disclosure: IFRS 14 24, disclosure: IFRS 14 B11 a |
| ifrs-full | RegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAssetAbstract | | Regulatory deferral account debit balances and related deferred tax asset [abstract] | | |
| ifrs-full | RegulatoryDeferralAccountDebitBalancesDirectlyRelatedToDisposalGroup | X instant, debit | Regulatory deferral account debit balances directly related to disposal group | The amount of regulatory deferral account debit balances that are directly related to a disposal group. [Refer: Regulatory deferral account debit balances; Disposal groups classified as held for sale [member]] | disclosure: IFRS 14 25 |
| ifrs-full | RegulatoryEnvironmentsAxis | axis | Regulatory environments [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | example: IAS 19 138 c |
| ifrs-full | RegulatoryEnvironmentsMember | member | Regulatory environments [member] | This member stands for all regulatory environments. It also represents the standard value for the “Regulatory environments” axis if no other member is used. | example: IAS 19 138 c |
| ifrs-full | ReimbursementRightsAtFairValue | X instant, debit | Reimbursement rights, at fair value | The amount of the entity’s rights to the reimbursement by another party of some or all of the expenditure required to settle a defined benefit obligation recognised as a separate asset and measured at fair value. [Refer: At fair value [member]] | disclosure: IAS 19 140 b |
| ifrs-full | ReinsuranceAssets | X instant, debit | Reinsurance assets | The amount of a cedant’s net contractual rights under a reinsurance contract. | disclosure: IFRS 4 37 e – Expiry date 2021-01-01 |
| ifrs-full | ReinsuranceContractsHeldMember | member | Reinsurance contracts held [member] | This member stands for reinsurance contracts held. Reinsurance contracts are insurance contracts issued by one entity (the reinsurer) to compensate another entity for claims arising from one or more insurance contracts issued by that other entity (underlying contracts). [Refer: Insurance contracts [member]] | disclosure: IFRS 17 98 – Effective 2021-01-01, disclosure: IFRS 17 107 – Effective 2021-01-01, disclosure: IFRS 17 109 – Effective 2021-01-01, disclosure: IFRS 17 131 a – Effective 2021-01-01, disclosure: IFRS 17 132 b – Effective 2021-01-01 |
| ifrs-full | ReinsuranceContractsHeldThatAreAssets | X instant, debit | Reinsurance contracts held that are assets | The amount of reinsurance contracts held that are assets. [Refer: Assets; Reinsurance contracts held [member]] | disclosure: IAS 1 54 da – Effective 2021-01-01, disclosure: IFRS 17 78 c – Effective 2021-01-01 |
| ifrs-full | ReinsuranceContractsHeldThatAreLiabilities | X instant, credit | Reinsurance contracts held that are liabilities | The amount of reinsurance contracts held that are liabilities. [Refer: Liabilities; Reinsurance contracts held [member]] | disclosure: IAS 1 54 ma – Effective 2021-01-01, disclosure: IFRS 17 78 d – Effective 2021-01-01 |
| ifrs-full | ReinsurersShareOfAmountArisingFromInsuranceContractsMember | member | Reinsurer’s share of amount arising from insurance contracts [member] | This member stands for the reinsurer’s share of the amount arising from insurance contracts. [Refer: Types of insurance contracts [member]] | common practice: IFRS 4 Disclosure – Expiry date 2021-01-01 |
| ifrs-full | RelatedPartiesMember | member | Related parties [member] | This member stands for related parties. Related parties are persons or entities that are related to the entity that is preparing its financial statements (the reporting entity). (a) A person or a close member of that person’s family is related to a reporting entity if that person: (i) has control or joint control over the reporting entity; (ii) has significant influence over the reporting entity; or (iii) is a member of the key management personnel of the reporting entity or of a parent of the reporting entity. (b) An entity is related to a reporting entity if any of the following conditions applies: (i) The entity and the reporting entity are members of the same group (which means that each parent, subsidiary and fellow subsidiary is related to the others). (ii) One entity is an associate or joint venture of the other entity (or an associate or joint venture of a member of a group of which the other entity is a member). (iii) Both entities are joint ventures of the same third party. (iv) One entity is a joint venture of a third entity and the other entity is an associate of the third entity. (v) The entity is a post-employment benefit plan for the benefit of employees of either the reporting entity or an entity related to the reporting entity. If the reporting entity is itself such a plan, the sponsoring employers are also related to the reporting entity. (vi) The entity is controlled or jointly controlled by a person identified in (a). (vii) A person identified in (a)(i) has significant influence over the entity or is a member of the key management personnel of the entity (or of a parent of the entity). (viii) The entity, or any member of a group of which it is a part, provides key management personnel services to the reporting entity or to the parent of the reporting entity. [Refer: Joint ventures [member]; Key management personnel of entity or parent [member]] | disclosure: IAS 24 19 |
| ifrs-full | RelatedPartyTransactionsAbstract | | Related party transactions [abstract] | | |
| ifrs-full | RemainingAmortisationPeriodOfIntangibleAssetsMaterialToEntity2019 | DUR | Remaining amortisation period of intangible assets material to entity | The remaining amortisation period of individual intangible assets that are material to the entity’s financial statements. [Refer: Depreciation and amortisation expense] | disclosure: IAS 38 122 b |
| ifrs-full | RemainingContractualUndiscountedCashOutflowsInflowsThatAriseFromContractsWithinScopeOfIFRS17ThatAreLiabilities | X instant, credit | Remaining contractual undiscounted cash outflows (inflows) that arise from contracts within scope of IFRS 17 that are liabilities | The amount of the remaining contractual undiscounted cash outflows (inflows) that arise from contracts within the scope of IFRS 17 that are liabilities. | disclosure: IFRS 17 132 b i – Effective 2021-01-01 |
| ifrs-full | RemainingRecoveryPeriodOfRegulatoryDeferralAccountDebitBalances2019 | DUR | Remaining recovery period of regulatory deferral account debit balances | The remaining recovery period of regulatory deferral account debit balances. [Refer: Regulatory deferral account debit balances] | disclosure: IFRS 14 33 c |
| ifrs-full | RemainingReversalPeriodOfRegulatoryDeferralAccountCreditBalances2019 | DUR | Remaining reversal period of regulatory deferral account credit balances | The remaining reversal period of regulatory deferral account credit balances. [Refer: Regulatory deferral account credit balances] | disclosure: IFRS 14 33 c |
| ifrs-full | RemainingUnamortisedGainsAndLossesArisingOnBuyingReinsurance | X instant, credit | Remaining unamortised gains (losses) arising on buying reinsurance | The amount of unamortised deferred gains (losses) arising from the purchase of reinsurance. | disclosure: IFRS 4 37 b ii – Expiry date 2021-01-01 |
| ifrs-full | RentalExpense | X duration, debit | Rental expense | The amount of expense recognised on rental activities. | common practice: IAS 1 85 |
| ifrs-full | RentalIncome | X duration, credit | Rental income | The amount of income recognised from rental activities. | common practice: IAS 1 112 c |
| ifrs-full | RentalIncomeFromInvestmentProperty | X duration, credit | Rental income from investment property | The amount of rental income arising from investment property recognised in profit or loss. [Refer: Investment property] | disclosure: IAS 40 75 f i |
| ifrs-full | RentalIncomeFromInvestmentPropertyNetOfDirectOperatingExpense | X duration, credit | Rental income from investment property, net of direct operating expense | The amount of rental income arising from investment property, net of direct operating expense from such property. [Refer: Direct operating expense from investment property; Rental income from investment property] | common practice: IAS 1 112 c |
| ifrs-full | RentalIncomeFromInvestmentPropertyNetOfDirectOperatingExpenseAbstract | | Rental income from investment property, net of direct operating expense [abstract] | | |
| ifrs-full | RentDeferredIncome | X instant, credit | Rent deferred income | The amount of deferred income arising on rental activity. [Refer: Deferred income] | common practice: IAS 1 78 |
| ifrs-full | RentDeferredIncomeClassifiedAsCurrent | X instant, credit | Rent deferred income classified as current | The amount of rent deferred income classified as current. [Refer: Rent deferred income] | common practice: IAS 1 78 |
| ifrs-full | RentDeferredIncomeClassifiedAsNoncurrent | X instant, credit | Rent deferred income classified as non-current | The amount of rent deferred income classified as non-current. [Refer: Rent deferred income] | common practice: IAS 1 78 |
| ifrs-full | RentMeasurementInputMember | member | Rent, measurement input [member] | This member stands for the rent used as a measurement input. | common practice: IFRS 13 93 d |
| ifrs-full | RepairsAndMaintenanceExpense | X duration, debit | Repairs and maintenance expense | The amount of expenses incurred for the day-to-day servicing of assets, which may include the cost of labour, consumables or small parts. | common practice: IAS 1 85 |
| ifrs-full | RepaymentsOfBondsNotesAndDebentures | X duration, credit | Repayments of bonds, notes and debentures | The cash outflow for repayments of bonds, notes and debentures. | common practice: IAS 7 17 |
| ifrs-full | RepaymentsOfBorrowingsClassifiedAsFinancingActivities | X duration, credit | Repayments of borrowings, classified as financing activities | The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings] | example: IAS 7 17 d |
| ifrs-full | RepaymentsOfCurrentBorrowings | X duration, credit | Repayments of current borrowings | The cash outflow for repayments of current borrowings. [Refer: Current borrowings] | common practice: IAS 7 17 |
| ifrs-full | RepaymentsOfNoncurrentBorrowings | X duration, credit | Repayments of non-current borrowings | The cash outflow for repayments of non-current borrowings. [Refer: Borrowings] | common practice: IAS 7 17 |
| ifrs-full | RepaymentsOfSubordinatedLiabilities | X duration, credit | Repayments of subordinated liabilities | The cash outflow for repayments of subordinated liabilities. [Refer: Subordinated liabilities] | common practice: IAS 7 17 |
| ifrs-full | ReportableSegmentsMember | member | Reportable segments [member] | This member stands for operating segments for which IFRS 8 requires information to be disclosed. The entity shall report separately information about an operating segment that meets any of the following quantitative thresholds: (a) reported revenue, including both sales to external customers and intersegment sales or transfers, is 10 per cent or more of the combined revenue, internal and external, of all operating segments; (b) the absolute amount of its reported profit or loss is 10 per cent or more of the greater, in absolute amount, of (i) the combined reported profit of all operating segments that did not report a loss and (ii) the combined reported loss of all operating segments that reported a loss; or (c) assets are 10 per cent or more of the combined assets of all operating segments. Additionally operating segments that do not meet any of the quantitative thresholds may be considered reportable, and separately disclosed, if management believes that information about the segment would be useful to users of the financial statements. [Refer: Operating segments [member]] | example: IAS 19 138 d, disclosure: IFRS 15 115, example: IFRS 17 96 c – Effective 2021-01-01, disclosure: IFRS 8 23 |
| ifrs-full | ReportedIfInComplianceWithRequirementOfIFRSMember | member | Reported if in compliance with requirement of IFRS [member] | This member stands for the information that would have been reported in the financial statements by the entity if it was in compliance with the requirement of an IFRS, in the case that the entity departed from that requirement. | common practice: IAS 1 20 d |
| ifrs-full | ReportingYearMember | member | Reporting year [member] | This member stands for the reporting year. | disclosure: IFRS 17 130 – Effective 2021-01-01 |
| ifrs-full | RepurchaseAgreementsAndCashCollateralOnSecuritiesLent | X instant, credit | Repurchase agreements and cash collateral on securities lent | The amount of instruments sold with the intent to reacquire in repurchase agreements and cash collateral on securities lent. | common practice: IAS 1 55 |
| ifrs-full | ResearchAndDevelopmentExpense | X duration, debit | Research and development expense | The amount of expenditure directly attributable to research or development activities, recognised in profit or loss. | disclosure: IAS 38 126 |
| ifrs-full | ReserveForCatastrophe | X instant, credit | Reserve for catastrophe | A component of equity representing resources to provide for infrequent but severe catastrophic losses caused by events such as damage to nuclear installations or satellites, or earthquake damage. | example: IAS 1 78 e – Expiry date 2021-01-01, disclosure: IFRS 4 IG58 – Expiry date 2021-01-01 |
| ifrs-full | ReserveForCatastropheMember | member | Reserve for catastrophe [member] | This member stands for a component of equity representing resources to provide for infrequent but severe catastrophic losses caused by events such as damage to nuclear installations or satellites or earthquake damage. | example: IAS 1 108 – Expiry date 2021-01-01, disclosure: IFRS 4 IG58 – Expiry date 2021-01-01 |
| ifrs-full | ReserveForEqualisation | X instant, credit | Reserve for equalisation | A component of equity representing resources to cover random fluctuations of claim expenses around the expected value of claims for some types of insurance contract. | example: IAS 1 78 e – Expiry date 2021-01-01, disclosure: IFRS 4 IG58 – Expiry date 2021-01-01 |
| ifrs-full | ReserveForEqualisationMember | member | Reserve for equalisation [member] | This member stands for a component of equity representing resources to cover random fluctuations of claim expenses around the expected value of claims for some types of insurance contract (for example, hail, credit, guarantee and fidelity insurance) using a formula based on experience over a number of years. | example: IAS 1 108 – Expiry date 2021-01-01, disclosure: IFRS 4 IG58 – Expiry date 2021-01-01 |
| ifrs-full | ReserveOfCashFlowHedges | X instant, credit | Reserve of cash flow hedges | A component of equity representing the accumulated portion of gain (loss) on a hedging instrument that is determined to be an effective hedge for cash flow hedges. [Refer: Cash flow hedges [member]] | common practice: IAS 1 78 e, disclosure: IFRS 9 6.5.11 |
| ifrs-full | ReserveOfCashFlowHedgesContinuingHedges | X instant, credit | Reserve of cash flow hedges, continuing hedges | A component of equity representing the reserve of cash flow hedges in relation to continuing hedges. [Refer: Reserve of cash flow hedges] | disclosure: IFRS 7 24B b ii |
| ifrs-full | ReserveOfCashFlowHedgesHedgingRelationshipsForWhichHedgeAccountingIsNoLongerApplied | X instant, credit | Reserve of cash flow hedges, hedging relationships for which hedge accounting is no longer applied | A component of equity representing the reserve of cash flow hedges in relation to hedging relationships for which hedge accounting is no longer applied. [Refer: Reserve of cash flow hedges] | disclosure: IFRS 7 24B b iii |
| ifrs-full | ReserveOfCashFlowHedgesMember | member | Reserve of cash flow hedges [member] | This member stands for a component of equity representing the accumulated portion of gain (loss) on a hedging instrument that is determined to be an effective hedge for cash flow hedges. [Refer: Cash flow hedges [member]] | example: IAS 1 108, disclosure: IFRS 9 6.5.11 |
| ifrs-full | ReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability | X instant, credit | Reserve of change in fair value of financial liability attributable to change in credit risk of liability | A component of equity representing the accumulated change in fair value of financial liabilities attributable to change in the credit risk of the liabilities. [Refer: Credit risk [member]; Financial liabilities] | common practice: IAS 1 78 e |
| ifrs-full | ReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityMember | member | Reserve of change in fair value of financial liability attributable to change in credit risk of liability [member] | This member stands for a component of equity representing the accumulated change in fair value of financial liabilities attributable to change in the credit risk of the liabilities. [Refer: Credit risk [member]; Financial liabilities] | example: IAS 1 108 |
| ifrs-full | ReserveOfChangeInValueOfForeignCurrencyBasisSpreads | X instant, credit | Reserve of change in value of foreign currency basis spreads | A component of equity representing the accumulated change in the value of foreign currency basis spreads of financial instruments when excluding them from the designation of these financial instruments as hedging instruments. | common practice: IAS 1 78 e, disclosure: IFRS 9 6.5.16 |
| ifrs-full | ReserveOfChangeInValueOfForeignCurrencyBasisSpreadsMember | member | Reserve of change in value of foreign currency basis spreads [member] | This member stands for a component of equity representing the accumulated change in the value of foreign currency basis spreads of financial instruments when excluding them from the designation of these financial instruments as hedging instruments. | example: IAS 1 108, disclosure: IFRS 9 6.5.16 |
| ifrs-full | ReserveOfChangeInValueOfForwardElementsOfForwardContracts | X instant, credit | Reserve of change in value of forward elements of forward contracts | A component of equity representing the accumulated change in the value of the forward elements of forward contracts when separating the forward element and spot element of a forward contract and designating as the hedging instrument only the changes in the spot element. | common practice: IAS 1 78 e, disclosure: IFRS 9 6.5.16 |
| ifrs-full | ReserveOfChangeInValueOfForwardElementsOfForwardContractsMember | member | Reserve of change in value of forward elements of forward contracts [member] | This member stands for a component of equity representing the accumulated change in the value of the forward elements of forward contracts when separating the forward element and spot element of a forward contract and designating as the hedging instrument only the changes in the spot element. | example: IAS 1 108, disclosure: IFRS 9 6.5.16 |
| ifrs-full | ReserveOfChangeInValueOfTimeValueOfOptions | X instant, credit | Reserve of change in value of time value of options | A component of equity representing the accumulated change in the value of the time value of options when separating the intrinsic value and time value of an option contract and designating as the hedging instrument only the changes in the intrinsic value. | common practice: IAS 1 78 e, disclosure: IFRS 9 6.5.15 |
| ifrs-full | ReserveOfChangeInValueOfTimeValueOfOptionsMember | member | Reserve of change in value of time value of options [member] | This member stands for a component of equity representing the accumulated change in the value of the time value of options when separating the intrinsic value and time value of an option contract and designating as the hedging instrument only the changes in the intrinsic value. | example: IAS 1 108, disclosure: IFRS 9 6.5.15 |
| ifrs-full | ReserveOfDiscretionaryParticipationFeatures | X instant, credit | Reserve of discretionary participation features | A component of equity resulting from discretionary participation features. Discretionary participation features are contractual rights to receive, as a supplement to guaranteed benefits, additional benefits: (a) that are likely to be a significant portion of the total contractual benefits; (b) whose amount or timing is contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the performance of a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the company, fund or other entity that issues the contract. | example: IAS 1 78 e – Expiry date 2021-01-01, disclosure: IFRS 4 IG22 f – Expiry date 2021-01-01, disclosure: IFRS 4 34 b – Expiry date 2021-01-01 |
| ifrs-full | ReserveOfDiscretionaryParticipationFeaturesMember | member | Reserve of discretionary participation features [member] | This member stands for a component of equity resulting from discretionary participation features. Discretionary participation features are contractual rights to receive, as a supplement to guaranteed benefits, additional benefits: (a) that are likely to be a significant portion of the total contractual benefits; (b) whose amount or timing is contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the performance of a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the company, fund or other entity that issues the contract. | example: IAS 1 108 – Expiry date 2021-01-01, disclosure: IFRS 4 IG22 f – Expiry date 2021-01-01, disclosure: IFRS 4 34 b – Expiry date 2021-01-01 |
| ifrs-full | ReserveOfEquityComponentOfConvertibleInstruments | X instant, credit | Reserve of equity component of convertible instruments | A component of equity representing components of convertible instruments classified as equity. | common practice: IAS 1 55 |
| ifrs-full | ReserveOfEquityComponentOfConvertibleInstrumentsMember | member | Reserve of equity component of convertible instruments [member] | This member stands for a component of equity representing components of convertible instruments classified as equity. | common practice: IAS 1 108 |
| ifrs-full | ReserveOfExchangeDifferencesOnTranslation | X instant, credit | Reserve of exchange differences on translation | A component of equity representing exchange differences on translation of financial statements of foreign operations recognised in other comprehensive income and accumulated in equity. [Refer: Other comprehensive income] | disclosure: IAS 21 52 b |
| ifrs-full | ReserveOfExchangeDifferencesOnTranslationContinuingHedges | X instant, credit | Reserve of exchange differences on translation, continuing hedges | A component of equity representing the reserve of exchange differences on translation in relation to continuing hedges. [Refer: Reserve of exchange differences on translation] | disclosure: IFRS 7 24B b ii |
| ifrs-full | ReserveOfExchangeDifferencesOnTranslationHedgingRelationshipsForWhichHedgeAccountingIsNoLongerApplied | X instant, credit | Reserve of exchange differences on translation, hedging relationships for which hedge accounting is no longer applied | A component of equity representing the reserve of exchange differences on translation in relation to hedging relationships for which hedge accounting is no longer applied. [Refer: Reserve of exchange differences on translation] | disclosure: IFRS 7 24B b iii |
| ifrs-full | ReserveOfExchangeDifferencesOnTranslationMember | member | Reserve of exchange differences on translation [member] | This member stands for a component of equity representing accumulated exchange differences on the translation of financial statements of foreign operations recognised in other comprehensive income. [Refer: Other comprehensive income] | example: IAS 1 108, disclosure: IAS 21 52 b |
| ifrs-full | ReserveOfFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss | X instant, credit | Reserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss | A component of equity representing the accumulated finance income (expenses) from reinsurance contracts held excluded from profit or loss. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]] | common practice: IAS 1 78 e – Effective 2021-01-01 |
| ifrs-full | ReserveOfFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossMember | member | Reserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss [member] | This member stands for a component of equity representing the accumulated finance income (expenses) from reinsurance contracts held excluded from profit or loss. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]] | example: IAS 1 108 – Effective 2021-01-01 |
| ifrs-full | ReserveOfGainsAndLossesFromInvestmentsInEquityInstruments | X instant, credit | Reserve of gains and losses from investments in equity instruments | A component of equity representing accumulated gains and losses from investments in equity instruments that the entity has designated at fair value through other comprehensive income. | common practice: IAS 1 78 e |
| ifrs-full | ReserveOfGainsAndLossesFromInvestmentsInEquityInstrumentsMember | member | Reserve of gains and losses from investments in equity instruments [member] | This member stands for a component of equity representing accumulated gains and losses from investments in equity instruments that the entity has designated at fair value through other comprehensive income. | example: IAS 1 108 |
| ifrs-full | ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome | X instant, credit | Reserve of gains and losses on financial assets measured at fair value through other comprehensive income | A component of equity representing the reserve of gains and losses on financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income] | common practice: IAS 1 78 e |
| ifrs-full | ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember | member | Reserve of gains and losses on financial assets measured at fair value through other comprehensive income [member] | This member stands for a component of equity representing the accumulated gains and losses on financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income] | example: IAS 1 108 |
| ifrs-full | ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenApplied | X instant, credit | Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied | The cumulative amount included in other comprehensive income for financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied. [Refer: Financial assets measured at fair value through other comprehensive income] | disclosure: IFRS 17 116 – Effective 2021-01-01 |
| ifrs-full | ReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments | X instant, credit | Reserve of gains and losses on hedging instruments that hedge investments in equity instruments | A component of equity representing the accumulated gains and losses on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income. | common practice: IAS 1 78 e |
| ifrs-full | ReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstrumentsMember | member | Reserve of gains and losses on hedging instruments that hedge investments in equity instruments [member] | This member stands for a component of equity representing the accumulated gains and losses on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income. | example: IAS 1 108 |
| ifrs-full | ReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssets | X instant, credit | Reserve of gains and losses on remeasuring available-for-sale financial assets | A component of equity representing accumulated gains and losses on remeasuring available-for-sale financial assets. [Refer: Financial assets available-for-sale] | common practice: IAS 1 78 e – Expiry date 2021-01-01 |
| ifrs-full | ReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssetsMember | member | Reserve of gains and losses on remeasuring available-for-sale financial assets [member] | This member stands for a component of equity representing accumulated gains and losses on remeasuring available-for-sale financial assets. [Refer: Financial assets available-for-sale] | example: IAS 1 108 – Expiry date 2021-01-01 |
| ifrs-full | ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss | X instant, credit | Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss | A component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]] | common practice: IAS 1 78 e – Effective 2021-01-01 |
| ifrs-full | ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossMember | member | Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss [member] | This member stands for a component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]] | example: IAS 1 108 – Effective 2021-01-01 |
| ifrs-full | ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss | X instant, credit | Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss | A component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]] | common practice: IAS 1 78 e – Effective 2021-01-01 |
| ifrs-full | ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLossMember | member | Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss [member] | This member stands for a component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]] | example: IAS 1 108 – Effective 2021-01-01 |
| ifrs-full | ReserveOfOverlayApproach | X instant, credit | Reserve of overlay approach | A component of equity representing the accumulated overlay approach adjustments. | common practice: IFRS 4 35D b – Effective on first application of IFRS 9 |
| ifrs-full | ReserveOfOverlayApproachMember | member | Reserve of overlay approach [member] | This member stands for a component of equity representing the accumulated overlay approach adjustments. | common practice: IFRS 4 35D b – Effective on first application of IFRS 9 |
| ifrs-full | ReserveOfRemeasurementsOfDefinedBenefitPlans | X instant, credit | Reserve of remeasurements of defined benefit plans | A component of equity representing the accumulated remeasurements of defined benefit plans. [Refer: Defined benefit plans [member]] | common practice: IAS 1 78 e |
| ifrs-full | ReserveOfRemeasurementsOfDefinedBenefitPlansMember | member | Reserve of remeasurements of defined benefit plans [member] | This member stands for a component of equity resulting from remeasurements of defined benefit plans. [Refer: Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans] | example: IAS 1 108 |
| ifrs-full | ReserveOfSharebasedPayments | X instant, credit | Reserve of share-based payments | A component of equity resulting from share-based payments. | common practice: IAS 1 78 e |
| ifrs-full | ReserveOfSharebasedPaymentsMember | member | Reserve of share-based payments [member] | This member stands for a component of equity resulting from share-based payments. | example: IAS 1 108 |
| ifrs-full | ReservesWithinEquityAxis | axis | Reserves within equity [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IAS 1 79 b |
| ifrs-full | ResidualValueRiskMember | member | Residual value risk [member] | This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in residual values. [Refer: Financial instruments, class [member]] | example: IFRS 7 IG32, example: IFRS 7 40 a |
| ifrs-full | RestatedMember | member | Currently stated [member] | This member stands for the information currently stated in the financial statements. It also represents the standard value for the “Retrospective application and retrospective restatement” and “Departure from requirement of IFRS” axes if no other member is used. | common practice: IAS 1 20 d, disclosure: IAS 1 106 b, disclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i, disclosure: IAS 8 49 b i, disclosure: IFRS 17 113 b – Effective 2021-01-01 |
| ifrs-full | RestrictedCashAndCashEquivalents | X instant, debit | Restricted cash and cash equivalents | The amount of cash and cash equivalents whose use or withdrawal is restricted. [Refer: Cash and cash equivalents] | common practice: IAS 1 55 |
| ifrs-full | RestrictionsOnAccessToAssetsInFunds | text | Description of restrictions on access to assets in funds | The description of restrictions on access to the assets in decommissioning, restoration and environmental rehabilitation funds. | disclosure: IFRIC 5 11 |
| ifrs-full | RestrictionsOnRealisabilityOfInvestmentPropertyOrRemittanceOfIncomeAndProceedsOfDisposalOfInvestmentProperty | X instant | Restrictions on realisability of investment property or remittance of income and proceeds of disposal of investment property | The amount of restrictions on the realisability of investment property or the remittance of income and proceeds of disposal. [Refer: Investment property] | disclosure: IAS 40 75 g |
| ifrs-full | RestructuringContingentLiabilityMember | member | Restructuring contingent liability [member] | This member stands for a contingent liability for restructuring, such as the sale or termination of a line of business; closure of business locations in a country or region or relocation of activities from one country or region to another; changes in management structure; and fundamental reorganisations that have a material effect on the nature and focus of the entity’s operations. [Refer: Contingent liabilities [member]] | example: IAS 37 88 |
| ifrs-full | RestructuringProvision | X instant, credit | Restructuring provision | The amount of provision for restructuring, such as the sale or termination of a line of business; closure of business locations in a country or region or relocation of activities from one country or region to another; changes in management structure; and fundamental reorganisations that have a material effect on the nature and focus of the entity’s operations. [Refer: Other provisions] | example: IAS 37 70 |
| ifrs-full | RestructuringProvisionAbstract | | Restructuring provision [abstract] | | |
| ifrs-full | RestructuringProvisionMember | member | Restructuring provision [member] | This member stands for a provision for restructuring, such as the sale or termination of a line of business; closure of business locations in a country or region or relocation of activities from one country or region to another; changes in management structure; and fundamental reorganisations that have a material effect on the nature and focus of the entity’s operations. [Refer: Other provisions [member]] | example: IAS 37 70 |
| ifrs-full | RetainedEarnings | X instant, credit | Retained earnings | A component of equity representing the entity’s cumulative undistributed earnings or deficit. | example: IAS 1 78 e, example: IAS 1 IG6 |
| ifrs-full | RetainedEarningsMember | member | Retained earnings [member] | This member stands for a component of equity representing an entity’s cumulative undistributed earnings or deficit. | disclosure: IAS 1 106, example: IAS 1 108 |
| ifrs-full | RetentionPayables | X instant, credit | Retention payables | The amount of payment that is withheld by the entity, pending the fulfilment of a condition. | common practice: IAS 1 78 |
| ifrs-full | RetirementsIntangibleAssetsAndGoodwill | X duration, credit | Retirements, intangible assets and goodwill | The decrease in intangible assets and goodwill resulting from retirements. [Refer: Intangible assets and goodwill] | common practice: IAS 38 118 e |
| ifrs-full | RetirementsIntangibleAssetsOtherThanGoodwill | X duration, credit | Retirements, intangible assets other than goodwill | The decrease in intangible assets other than goodwill resulting from retirements. [Refer: Intangible assets other than goodwill] | common practice: IAS 38 118 e |
| ifrs-full | RetirementsPropertyPlantAndEquipment | X duration, credit | Retirements, property, plant and equipment | The decrease in property, plant and equipment resulting from retirements. [Refer: Property, plant and equipment] | common practice: IAS 16 73 e |
| ifrs-full | RetrospectiveApplicationAndRetrospectiveRestatementAxis | axis | Retrospective application and retrospective restatement [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IAS 1 106 b, disclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i, disclosure: IAS 8 49 b i |
| ifrs-full | ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset | X duration, debit | Return on plan assets excluding interest income or expense, net defined benefit liability (asset) | The decrease (increase) in the net defined benefit liability (asset) resulting from the return on plan assets, excluding amounts included in interest income or expense. The return on plans assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Plan assets [member]; Net defined benefit liability (asset); Actuarial assumptions [member]; Interest expense (income), net defined benefit liability (asset)] | disclosure: IAS 19 141 c i |
| ifrs-full | ReturnOnReimbursementRights | X duration, debit | Return on reimbursement rights, excluding interest income or expense | The increase (decrease) in reimbursement rights resulting from the return on those rights, excluding amounts included in interest income or expense. [Refer: Reimbursement rights, at fair value; Interest income, reimbursement rights] | disclosure: IAS 19 141 c i |
| ifrs-full | RevaluationIncreaseDecreaseIntangibleAssetsOtherThanGoodwill | X duration, debit | Revaluation increase (decrease), intangible assets other than goodwill | The increase (decrease) in intangible assets other than goodwill resulting from revaluations to fair value. [Refer: Intangible assets other than goodwill; Revaluation surplus] | disclosure: IAS 38 118 e iii |
| ifrs-full | RevaluationIncreaseDecreasePropertyPlantAndEquipment | X duration, debit | Revaluation increase (decrease), property, plant and equipment | The increase (decrease) in property, plant and equipment resulting from revaluations to fair value. [Refer: Property, plant and equipment; Revaluation surplus] | disclosure: IAS 16 73 e iv, disclosure: IAS 16 77 f |
| ifrs-full | RevaluationOfIntangibleAssetsAbstract | | Revaluation of intangible assets [abstract] | | |
| ifrs-full | RevaluationSurplus | X instant, credit | Revaluation surplus | A component of equity representing the accumulated revaluation surplus on the revaluation of assets recognised in other comprehensive income. [Refer: Other comprehensive income] | disclosure: IAS 16 39, disclosure: IAS 38 85 |
| ifrs-full | RevaluationSurplusMember | member | Revaluation surplus [member] | This member stands for a component of equity representing accumulated revaluation surplus on the revaluation of assets recognised in other comprehensive income. [Refer: Other comprehensive income] | example: IAS 1 108, disclosure: IAS 16 39, disclosure: IFRS 1 IG10 |
| ifrs-full | Revenue | X duration, credit | Revenue | The income arising in the course of an entity’s ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims. | disclosure: IAS 1 82 a, example: IAS 1 103, example: IAS 1 102, disclosure: IFRS 12 B12 b v, example: IFRS 12 B10 b, disclosure: IFRS 5 33 b i, disclosure: IFRS 8 28 a, disclosure: IFRS 8 23 a, disclosure: IFRS 8 32, disclosure: IFRS 8 33 a, disclosure: IFRS 8 34 |
| ifrs-full | RevenueAbstract | | Revenue [abstract] | | |
| ifrs-full | RevenueAndOperatingIncome | X duration, credit | Revenue and other operating income | The aggregate amount of the entity’s revenue and other operating income. [Refer: Revenue] | common practice: IAS 1 85 |
| ifrs-full | RevenueFromConstructionContracts | X duration, credit | Revenue from construction contracts | The amount of revenue arising from construction contracts. Construction contracts are contracts specifically negotiated for the construction of an asset or a combination of assets that are closely interrelated or interdependent in terms of their design, technology and function or their ultimate purpose or use. [Refer: Revenue] | common practice: IAS 1 112 c |
| ifrs-full | RevenueFromContractsWithCustomers | X duration, credit | Revenue from contracts with customers | The amount of revenue from contracts with customers. A customer is a party that has contracted with an entity to obtain goods or services that are an output of the entity’s ordinary activities in exchange for consideration. | disclosure: IFRS 15 113 a, disclosure: IFRS 15 114 |
| ifrs-full | RevenueFromDividends | X duration, credit | Dividend income | The amount of dividends recognised as income. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital. | common practice: IAS 1 112 c |
| ifrs-full | RevenueFromGovernmentGrants | X duration, credit | Income from government grants | The amount of income recognised in relation to government grants. [Refer: Government grants] | common practice: IAS 20 39 b |
| ifrs-full | RevenueFromHotelOperations | X duration, credit | Revenue from hotel operations | The amount of revenue arising from hotel operations. [Refer: Revenue] | common practice: IAS 1 112 c |
| ifrs-full | RevenueFromInsuranceContractsIssuedWithoutReductionForReinsuranceHeld | X duration, credit | Revenue from insurance contracts issued, without reduction for reinsurance held | The amount of revenue from insurance contracts issued, without any reduction for reinsurance held. [Refer: Revenue] | example: IAS 1 85 – Expiry date 2021-01-01, example: IFRS 4 IG24 a – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01 |
| ifrs-full | RevenueFromInterest | X duration, credit | Interest income | The amount of income arising from interest. | common practice: IAS 1 112 c, disclosure: IFRS 12 B13 e, disclosure: IFRS 8 23 c, disclosure: IFRS 8 28 e |
| ifrs-full | RevenueFromPerformanceObligationsSatisfiedOrPartiallySatisfiedInPreviousPeriods | X duration, credit | Revenue from performance obligations satisfied or partially satisfied in previous periods | The amount of revenue from performance obligations satisfied (or partially satisfied) in previous periods. [Refer: Performance obligations [member]; Revenue from contracts with customers] | disclosure: IFRS 15 116 c |
| ifrs-full | RevenueFromRenderingOfAdvertisingServices | X duration, credit | Revenue from rendering of advertising services | The amount of revenue arising from the rendering of advertising services. [Refer: Revenue] | common practice: IAS 1 112 c |
| ifrs-full | RevenueFromRenderingOfCargoAndMailTransportServices | X duration, credit | Revenue from rendering of cargo and mail transport services | The amount of revenue arising from the rendering of cargo and mail transport services. [Refer: Revenue] | common practice: IAS 1 112 c |
| ifrs-full | RevenueFromRenderingOfDataServices | X duration, credit | Revenue from rendering of data services | The amount of revenue arising from the rendering of data services. [Refer: Revenue] | common practice: IAS 1 112 c |
| ifrs-full | RevenueFromRenderingOfGamingServices | X duration, credit | Revenue from rendering of gaming services | The amount of revenue arising from the rendering of gaming services. [Refer: Revenue] | common practice: IAS 1 112 c |
| ifrs-full | RevenueFromRenderingOfInformationTechnologyConsultingServices | X duration, credit | Revenue from rendering of information technology consulting services | The amount of revenue arising from the rendering of consulting services relating to information technology. [Refer: Revenue] | common practice: IAS 1 112 c |
| ifrs-full | RevenueFromRenderingOfInformationTechnologyMaintenanceAndSupportServices | X duration, credit | Revenue from rendering of information technology maintenance and support services | The amount of revenue arising from the rendering of maintenance and support services relating to information technology. [Refer: Revenue] | common practice: IAS 1 112 c |
| ifrs-full | RevenueFromRenderingOfInformationTechnologyServices | X duration, credit | Revenue from rendering of information technology services | The amount of revenue arising from the rendering of information technology services. [Refer: Revenue] | common practice: IAS 1 112 c |
| ifrs-full | RevenueFromRenderingOfInterconnectionServices | X duration, credit | Revenue from rendering of interconnection services | The amount of revenue arising from the rendering of interconnection services for other operators. [Refer: Revenue] | common practice: IAS 1 112 c |
| ifrs-full | RevenueFromRenderingOfInternetAndDataServices | X duration, credit | Revenue from rendering of internet and data services | The amount of revenue arising from the rendering of internet and data services. [Refer: Revenue] | common practice: IAS 1 112 c |
| ifrs-full | RevenueFromRenderingOfInternetAndDataServicesAbstract | | Revenue from rendering of internet and data services [abstract] | | |
| ifrs-full | RevenueFromRenderingOfInternetServices | X duration, credit | Revenue from rendering of internet services | The amount of revenue arising from the rendering of internet services. [Refer: Revenue] | common practice: IAS 1 112 c |
| ifrs-full | RevenueFromRenderingOfLandLineTelephoneServices | X duration, credit | Revenue from rendering of land line telephone services | The amount of revenue arising from the rendering of land line telephone services. [Refer: Revenue] | common practice: IAS 1 112 c |
| ifrs-full | RevenueFromRenderingOfMobileTelephoneServices | X duration, credit | Revenue from rendering of mobile telephone services | The amount of revenue arising from the rendering of mobile telephone services. [Refer: Revenue] | common practice: IAS 1 112 c |
| ifrs-full | RevenueFromRenderingOfOtherTelecommunicationServices | X duration, credit | Revenue from rendering of other telecommunication services | The amount of revenue arising from the rendering of telecommunication services that the entity does not separately disclose in the same statement or note. [Refer: Revenue] | common practice: IAS 1 112 c |
| ifrs-full | RevenueFromRenderingOfPassengerTransportServices | X duration, credit | Revenue from rendering of passenger transport services | The amount of revenue arising from the rendering of passenger transport services. [Refer: Revenue] | common practice: IAS 1 112 c |
| ifrs-full | RevenueFromRenderingOfPrintingServices | X duration, credit | Revenue from rendering of printing services | The amount of revenue arising from the rendering of printing services. [Refer: Revenue] | common practice: IAS 1 112 c |
| ifrs-full | RevenueFromRenderingOfServices | X duration, credit | Revenue from rendering of services | The amount of revenue arising from the rendering of services. [Refer: Revenue] | common practice: IAS 1 112 c |
| ifrs-full | RevenueFromRenderingOfServicesRelatedPartyTransactions | X duration, credit | Revenue from rendering of services, related party transactions | The amount of revenue arising from the rendering of services in related party transactions. [Refer: Revenue; Related parties [member]] | example: IAS 24 21 c |
| ifrs-full | RevenueFromRenderingOfTelecommunicationServices | X duration, credit | Revenue from rendering of telecommunication services | The amount of revenue arising from the rendering of telecommunication services. [Refer: Revenue] | common practice: IAS 1 112 c |
| ifrs-full | RevenueFromRenderingOfTelecommunicationServicesAbstract | | Revenue from rendering of telecommunication services [abstract] | | |
| ifrs-full | RevenueFromRenderingOfTelephoneServices | X duration, credit | Revenue from rendering of telephone services | The amount of revenue arising from the rendering of telephone services. [Refer: Revenue] | common practice: IAS 1 112 c |
| ifrs-full | RevenueFromRenderingOfTransportServices | X duration, credit | Revenue from rendering of transport services | The amount of revenue arising from the rendering of transport services. [Refer: Revenue] | common practice: IAS 1 112 c |
| ifrs-full | RevenueFromRoomOccupancyServices | X duration, credit | Revenue from room occupancy services | The amount of revenue arising from room occupancy services. [Refer: Revenue] | common practice: IAS 1 112 c |
| ifrs-full | RevenueFromRoyalties | X duration, credit | Royalty income | The amount of income arising from royalties. | common practice: IAS 1 112 c |
| ifrs-full | RevenueFromSaleOfAgriculturalProduce | X duration, credit | Revenue from sale of agricultural produce | The amount of revenue arising from the sale of agricultural produce. [Refer: Revenue] | common practice: IAS 1 112 c |
| ifrs-full | RevenueFromSaleOfAlcoholAndAlcoholicDrinks | X duration, credit | Revenue from sale of alcohol and alcoholic drinks | The amount of revenue arising from the sale of alcohol and alcoholic drinks. [Refer: Revenue] | common practice: IAS 1 112 c |
| ifrs-full | RevenueFromSaleOfBooks | X duration, credit | Revenue from sale of books | The amount of revenue arising from the sale of books. [Refer: Revenue] | common practice: IAS 1 112 c |
| ifrs-full | RevenueFromSaleOfCopper | X duration, credit | Revenue from sale of copper | The amount of revenue arising from the sale of copper. [Refer: Revenue] | common practice: IAS 1 112 c |
| ifrs-full | RevenueFromSaleOfCrudeOil | X duration, credit | Revenue from sale of crude oil | The amount of revenue arising from the sale of crude oil. [Refer: Current crude oil; Revenue] | common practice: IAS 1 112 c |
| ifrs-full | RevenueFromSaleOfElectricity | X duration, credit | Revenue from sale of electricity | The amount of revenue arising from the sale of electricity. [Refer: Revenue] | common practice: IAS 1 112 c |
| ifrs-full | RevenueFromSaleOfFoodAndBeverage | X duration, credit | Revenue from sale of food and beverage | The amount of revenue arising from the sale of food and beverage. [Refer: Revenue] | common practice: IAS 1 112 c |
| ifrs-full | RevenueFromSaleOfGold | X duration, credit | Revenue from sale of gold | The amount of revenue arising from the sale of gold. [Refer: Revenue] | common practice: IAS 1 112 c |
| ifrs-full | RevenueFromSaleOfGoods | X duration, credit | Revenue from sale of goods | The amount of revenue arising from the sale of goods. [Refer: Revenue] | common practice: IAS 1 112 c |
| ifrs-full | RevenueFromSaleOfGoodsRelatedPartyTransactions | X duration, credit | Revenue from sale of goods, related party transactions | The amount of revenue arising from the sale of goods in related party transactions. [Refer: Revenue; Related parties [member]] | example: IAS 24 21 a |
| ifrs-full | RevenueFromSaleOfNaturalGas | X duration, credit | Revenue from sale of natural gas | The amount of revenue arising from the sale of natural gas. [Refer: Current natural gas; Revenue] | common practice: IAS 1 112 c |
| ifrs-full | RevenueFromSaleOfOilAndGasProducts | X duration, credit | Revenue from sale of oil and gas products | The amount of revenue arising from the sale of oil and gas products. [Refer: Revenue] | common practice: IAS 1 112 c |
| ifrs-full | RevenueFromSaleOfPetroleumAndPetrochemicalProducts | X duration, credit | Revenue from sale of petroleum and petrochemical products | The amount of revenue arising from the sale of petroleum and petrochemical products. [Refer: Current petroleum and petrochemical products; Revenue] | common practice: IAS 1 112 c |
| ifrs-full | RevenueFromSaleOfPublications | X duration, credit | Revenue from sale of publications | The amount of revenue arising from the sale of publications. [Refer: Revenue] | common practice: IAS 1 112 c |
| ifrs-full | RevenueFromSaleOfSilver | X duration, credit | Revenue from sale of silver | The amount of revenue arising from the sale of silver. [Refer: Revenue] | common practice: IAS 1 112 c |
| ifrs-full | RevenueFromSaleOfSugar | X duration, credit | Revenue from sale of sugar | The amount of revenue arising from the sale of sugar. [Refer: Revenue] | common practice: IAS 1 112 c |
| ifrs-full | RevenueFromSaleOfTelecommunicationEquipment | X duration, credit | Revenue from sale of telecommunication equipment | The amount of revenue arising from the sale of telecommunication equipment. [Refer: Revenue] | common practice: IAS 1 112 c |
| ifrs-full | RevenueMultipleMeasurementInputMember | member | Revenue multiple, measurement input [member] | This member stands for a revenue multiple used as a measurement input. | example: IFRS 13 93 d, example: IFRS 13 IE63 |
| ifrs-full | RevenueOfAcquiree | X duration, credit | Revenue of acquiree since acquisition date | The amount of revenue of the acquiree since the acquisition date included in the consolidated statement of comprehensive income. [Refer: Revenue] | disclosure: IFRS 3 B64 q i |
| ifrs-full | RevenueOfCombinedEntity | X duration, credit | Revenue of combined entity as if combination occurred at beginning of period | The revenue of the combined entity as though the acquisition date for all business combinations that occurred during the year had been as of the beginning of the annual reporting period. [Refer: Business combinations [member]; Revenue] | disclosure: IFRS 3 B64 q ii |
| ifrs-full | RevenueRecognisedOnExchangingConstructionServicesForFinancialAsset | X duration, credit | Revenue recognised on exchanging construction services for financial asset | The amount of revenue recognised when construction services are exchanged for financial assets in service concession arrangements. [Refer: Service concession arrangements [member]; Revenue from contracts with customers] | disclosure: SIC 29 6A |
| ifrs-full | RevenueRecognisedOnExchangingConstructionServicesForIntangibleAsset | X duration, credit | Revenue recognised on exchanging construction services for intangible asset | The amount of revenue recognised when construction services are exchanged for an intangible asset in service concession arrangements. [Refer: Service concession arrangements [member]; Revenue from contracts with customers] | disclosure: SIC 29 6A |
| ifrs-full | RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod | X duration, credit | Revenue that was included in contract liability balance at beginning of period | The amount of revenue that was included in the contract liability balance at the beginning of the period. [Refer: Contract liabilities; Revenue from contracts with customers] | disclosure: IFRS 15 116 b |
| ifrs-full | ReversalAllowanceAccountForCreditLossesOfFinancialAssets | X duration | Reversal, allowance account for credit losses of financial assets | The decrease in an allowance account for credit losses of financial assets resulting from the reversal of impairment. [Refer: Allowance account for credit losses of financial assets] | common practice: IFRS 7 16 – Expiry date 2021-01-01 |
| ifrs-full | ReversalOfImpairmentLoss | X duration, credit | Reversal of impairment loss | The amount recognised as an increase of the carrying amount of an asset or cash-generating unit to its recoverable amount when an impairment loss had been previously recognised. [Refer: Impairment loss] | disclosure: IAS 36 130 b, disclosure: IAS 36 130 d ii |
| ifrs-full | ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncome | X duration, credit | Reversal of impairment loss recognised in other comprehensive income | The amount of reversal of impairment loss recognised in other comprehensive income. [Refer: Reversal of impairment loss; Impairment loss recognised in other comprehensive income] | disclosure: IAS 36 126 d, disclosure: IAS 36 129 b |
| ifrs-full | ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill | X duration | Reversal of impairment loss recognised in other comprehensive income, intangible assets other than goodwill | The amount of reversal of impairment loss recognised in other comprehensive income for intangible assets other than goodwill. [Refer: Reversal of impairment loss recognised in other comprehensive income; Intangible assets other than goodwill] | disclosure: IAS 38 118 e iii |
| ifrs-full | ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment | X duration | Reversal of impairment loss recognised in other comprehensive income, property, plant and equipment | The amount of reversal of impairment loss recognised in other comprehensive income for property, plant and equipment. [Refer: Reversal of impairment loss recognised in other comprehensive income; Property, plant and equipment] | disclosure: IAS 16 73 e iv |
| ifrs-full | ReversalOfImpairmentLossRecognisedInProfitOrLoss | X duration, credit | Reversal of impairment loss recognised in profit or loss | The amount of reversal of impairment loss recognised in profit or loss. [Refer: Reversal of impairment loss; Profit (loss)] | disclosure: IAS 36 126 b, disclosure: IAS 36 129 b |
| ifrs-full | ReversalOfImpairmentLossRecognisedInProfitOrLossBiologicalAssets | X duration | Reversal of impairment loss recognised in profit or loss, biological assets | The amount of reversal of impairment loss recognised in profit or loss for biological assets. [Refer: Reversal of impairment loss recognised in profit or loss; Biological assets] | disclosure: IAS 41 55 b |
| ifrs-full | ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill | X duration | Reversal of impairment loss recognised in profit or loss, intangible assets other than goodwill | The amount of reversal of impairment loss recognised in profit or loss for intangible assets other than goodwill. [Refer: Reversal of impairment loss recognised in profit or loss; Intangible assets other than goodwill] | disclosure: IAS 38 118 e v |
| ifrs-full | ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentProperty | X duration | Reversal of impairment loss recognised in profit or loss, investment property | The amount of reversal of impairment loss recognised in profit or loss for investment property. [Refer: Reversal of impairment loss recognised in profit or loss; Investment property] | disclosure: IAS 40 76 g, disclosure: IAS 40 79 d v |
| ifrs-full | ReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances | X duration | Reversal of impairment loss recognised in profit or loss, loans and advances | The amount of reversal of impairment loss recognised in profit or loss for loans and advances. [Refer: Reversal of impairment loss recognised in profit or loss] | common practice: IAS 1 85 |
| ifrs-full | ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment | X duration | Reversal of impairment loss recognised in profit or loss, property, plant and equipment | The amount of reversal of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Reversal of impairment loss recognised in profit or loss; Property, plant and equipment] | disclosure: IAS 1 98 a, disclosure: IAS 16 73 e vi |
| ifrs-full | ReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables | X duration, credit | Reversal of impairment loss recognised in profit or loss, trade receivables | The amount of reversal of impairment loss recognised in profit or loss for trade receivables. [Refer: Reversal of impairment loss recognised in profit or loss; Trade receivables] | common practice: IAS 1 112 c |
| ifrs-full | ReversalOfInventoryWritedown | X duration | Reversal of inventory write-down | The amount recognised as a reduction in the amount of inventories recognised as an expense due to the reversal of any write-down of inventories resulting from an increase in net realisable value. [Refer: Inventories; Inventory write-down] | disclosure: IAS 1 98 a, disclosure: IAS 2 36 f |
| ifrs-full | ReversalOfProvisionsForCostOfRestructuring | X duration, credit | Reversal of provisions for cost of restructuring | The amount of reversals of provisions for the cost of restructuring. [Refer: Restructuring provision] | disclosure: IAS 1 98 b |
| ifrs-full | ReversedUnsettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination | X duration, debit | Reversed unsettled liabilities, contingent liabilities recognised in business combination | The amount of contingent liabilities recognised in a business combination that were unsettled and subsequently reversed. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]] | disclosure: IFRS 3 B67 c |
| ifrs-full | ReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed | X instant, debit | Reverse repurchase agreements and cash collateral on securities borrowed | The amount of instruments purchased for resale in reverse repurchase agreements and cash collateral on securities borrowed. [Refer: Repurchase agreements and cash collateral on securities lent] | common practice: IAS 1 55 |
| ifrs-full | RightofuseAssetFairValueUsedAsDeemedCost | X instant, debit | Right-of-use asset fair value used as deemed cost | The amount of right-of-use assets for which fair value was used as their deemed cost in the opening IFRS statement of financial position. [Refer: Right-of-use assets] | disclosure: IFRS 1 30 |
| ifrs-full | RightofuseAssets | X instant, debit | Right-of-use assets | The amount of assets that represent a lessee’s right to use an underlying asset for the lease term. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee. | disclosure: IFRS 16 53 j |
| ifrs-full | RightofuseAssetsIncreaseDecreaseInRevaluationSurplus | X duration, credit | Right-of-use assets, increase (decrease) in revaluation surplus | The increase (decrease) in the revaluation surplus that relates to right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets] | disclosure: IFRS 16 57 |
| ifrs-full | RightofuseAssetsMember | member | Right-of-use assets [member] | This member stands for right-of-use assets. [Refer: Right-of-use assets] | disclosure: IFRS 16 33 |
| ifrs-full | RightofuseAssetsRevaluationSurplus | X instant, credit | Right-of-use assets, revaluation surplus | The amount of the revaluation surplus that relates to right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets] | disclosure: IFRS 16 57 |
| ifrs-full | RightofuseAssetsRevaluedAssetsAtCost | X instant, debit | Right-of-use assets, revalued assets, at cost | The amount of right-of-use assets that would have been recognised had the revalued assets been carried under the cost model. [Refer: Right-of-use assets] | disclosure: IFRS 16 57 |
| ifrs-full | RightofuseAssetsThatDoNotMeetDefinitionOfInvestmentProperty | X instant, debit | Right-of-use assets that do not meet definition of investment property | The amount of right-of-use assets that do not meet the definition of investment property. [Refer: Right-of-use assets; Investment property] | disclosure: IFRS 16 47 a |
| ifrs-full | RightsPreferencesAndRestrictionsAttachingToClassOfShareCapital | text | Rights, preferences and restrictions attaching to class of share capital | The description of the rights, preferences and restrictions attaching to a class of share capital including restrictions on the distribution of dividends and the repayment of capital. [Refer: Share capital [member]] | disclosure: IAS 1 79 a v |
| ifrs-full | RiskAdjustmentForNonfinancialRiskMember | member | Risk adjustment for non-financial risk [member] | This member stands for the compensation an entity requires for bearing the uncertainty about the amount and timing of the cash flows that arises from non-financial risk as the entity fulfils insurance contracts. | disclosure: IFRS 17 100 c ii – Effective 2021-01-01, disclosure: IFRS 17 101 b – Effective 2021-01-01, disclosure: IFRS 17 107 c – Effective 2021-01-01 |
| ifrs-full | RiskDiversificationEffectMember | member | Risk diversification effect [member] | This member stands for the effect of the diversification of risks arising from financial instruments. [Refer: Financial instruments, class [member]] | common practice: IFRS 7 32 |
| ifrs-full | RiskExposureAssociatedWithInstrumentsSharingCharacteristic | X instant | Risk exposure associated with instruments sharing characteristic | The amount of risk exposure associated with financial instruments with a shared characteristic that identifies a concentration of risks. [Refer: Financial instruments, class [member]] | disclosure: IFRS 7 B8 c |
| ifrs-full | RiskExposuresAxis | axis | Risk exposures [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 17 128 a – Effective 2021-01-01 |
| ifrs-full | RiskExposuresMember | member | Risk exposures [member] | This member stands for the risk exposures. It also represents the standard value for the “Risk exposures” axis if no other member is used. | disclosure: IFRS 17 128 a – Effective 2021-01-01 |
| ifrs-full | RoyaltyExpense | X duration, debit | Royalty expense | The amount of expense arising from royalties. | common practice: IAS 1 85 |
| ifrs-full | SaleOrIssueOfTreasuryShares | X duration, credit | Sale or issue of treasury shares | The increase in equity resulting from the sale or issue of treasury shares. [Refer: Treasury shares] | common practice: IAS 1 106 d |
| ifrs-full | SalesAndMarketingExpense | X duration, debit | Sales and marketing expense | The amount of expense relating to the marketing and selling of goods or services. | common practice: IAS 1 85 |
| ifrs-full | SalesChannelsAxis | axis | Sales channels [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | example: IFRS 15 B89 g |
| ifrs-full | SalesChannelsMember | member | Sales channels [member] | This member stands for all sales channels. It also represents the standard value for the “Sales channels” axis if no other member is used. | example: IFRS 15 B89 g |
| ifrs-full | SalesFairValueMeasurementAssets | X duration, credit | Sales, fair value measurement, assets | The decrease in the fair value measurement of assets resulting from sales. [Refer: At fair value [member]] | disclosure: IFRS 13 93 e iii |
| ifrs-full | SalesFairValueMeasurementEntitysOwnEquityInstruments | X duration, debit | Sales, fair value measurement, entity’s own equity instruments | The decrease in the fair value measurement of entity’s own equity instruments resulting from sales. [Refer: At fair value [member]; Entity’s own equity instruments [member]] | disclosure: IFRS 13 93 e iii |
| ifrs-full | SalesFairValueMeasurementLiabilities | X duration, debit | Sales, fair value measurement, liabilities | The decrease in the fair value measurement of liabilities resulting from sales. [Refer: At fair value [member]] | disclosure: IFRS 13 93 e iii |
| ifrs-full | SalesOfPropertyAndOtherAssetsRelatedPartyTransactions | X duration, credit | Sales of property and other assets, related party transactions | The amount of property and other assets sold by the entity in related party transactions. [Refer: Related parties [member]] | example: IAS 24 21 b |
| ifrs-full | SecuredBankLoansReceived | X instant, credit | Secured bank loans received | The amount of loans received from banks that have been secured by collateral. [Refer: Loans received] | common practice: IAS 1 112 c |
| ifrs-full | SecuritiesLendingMember | member | Securities lending [member] | This member stands for the lending of securities in which the lender transfers securities in exchange for collateral provided by the borrower. | example: IFRS 7 IG40B, example: IFRS 7 B33 |
| ifrs-full | SecuritisationsMember | member | Securitisations [member] | This member stands for securitisations, whereby individual assets are pooled together and sold to an entity that issues debt instruments backed by the pool of assets. | example: IFRS 7 B33 |
| ifrs-full | SecuritisationVehiclesMember | member | Securitisation vehicles [member] | This member stands for vehicles used for the process of securitisation, whereby individual assets are pooled together and sold to a special purpose vehicle that issues debt instruments backed by the pool of assets. | example: IFRS 12 B23 a |
| ifrs-full | SegmentConsolidationItemsAxis | axis | Segment consolidation items [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 8 23 |
| ifrs-full | SegmentInWhichNoncurrentAssetOrDisposalGroupHeldForSaleIsPresented | text | Description of segment in which non-current asset or disposal group held for sale is presented | The description of the reportable segment in which non-current assets or disposal groups held for sale are presented. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]] | disclosure: IFRS 5 41 d |
| ifrs-full | SegmentsAxis | axis | Segments [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | example: IAS 19 138 d, disclosure: IAS 36 130 d ii, disclosure: IFRS 15 115, example: IFRS 17 96 c – Effective 2021-01-01, disclosure: IFRS 8 23 |
| ifrs-full | SegmentsMember | member | Segments [member] | This member stands for all segments of an entity. It also represents the standard value for the “Segments” axis if no other member is used. | example: IAS 19 138 d, disclosure: IAS 36 130 d ii, disclosure: IFRS 15 115, example: IFRS 17 96 c – Effective 2021-01-01, disclosure: IFRS 8 28 |
| ifrs-full | SellingExpense | X duration, debit | Selling expense | The amount of expense relating to selling activities of the entity. | common practice: IAS 1 112 c |
| ifrs-full | SellingGeneralAndAdministrativeExpense | X duration, debit | Selling, general and administrative expense | The amount of expense relating to selling, general and administrative activities of the entity. | common practice: IAS 1 85 |
| ifrs-full | SellingGeneralAndAdministrativeExpenseAbstract | | Selling, general and administrative expense [abstract] | | |
| ifrs-full | SellingProfitLossOnFinanceLeases | X duration, credit | Selling profit (loss) on finance leases | The selling profit (loss) on finance leases. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. | disclosure: IFRS 16 90 a i |
| ifrs-full | SensitivityAnalysisForEachTypeOfMarketRisk | text block | Sensitivity analysis for types of market risk [text block] | The disclosure of the sensitivity analysis for types of market risk to which the entity is exposed, showing how profit or loss and equity would have been affected by changes in the relevant risk variable that were reasonably possible at that date. [Refer: Market risk [member]] | disclosure: IFRS 7 40 a |
| ifrs-full | SensitivityAnalysisToInsuranceRisk | text | Sensitivity analysis to insurance risk | The description of a sensitivity analysis that shows how profit (loss) and equity would have been affected if changes in the relevant insurance risk variable that were reasonably possible at the end of the reporting period had occurred, the methods and assumptions used in preparing the sensitivity analysis and any changes from the previous period in the methods and assumptions used. | disclosure: IFRS 4 39A a – Expiry date 2021-01-01 |
| ifrs-full | SeparateManagementEntitiesAxis | axis | Separate management entities [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IAS 24 18A |
| ifrs-full | SeparateManagementEntitiesMember | member | Separate management entities [member] | This member stands for separate entities that provide key management personnel services to the entity. It also represents the standard value for the “Separate management entities” axis if no other member is used. [Refer: Key management personnel of entity or parent [member]] | disclosure: IAS 24 18A |
| ifrs-full | SeparateMember | member | Separate [member] | This member stands for separate financial statements. Separate financial statements are those presented by an entity in which the entity could elect, subject to the requirements in IAS 27, to account for its investments in subsidiaries, joint ventures and associates either at cost, in accordance with IFRS 9, or using the equity method as described in IAS 28. | disclosure: IAS 27 4 |
| ifrs-full | ServiceConcessionArrangementsAxis | axis | Service concession arrangements [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: SIC 29 6 |
| ifrs-full | ServiceConcessionArrangementsMember | member | Service concession arrangements [member] | This member stands for arrangements in which an entity (the operator) may enter into an arrangement with another entity (the grantor) to provide services that give the public access to major economic and social facilities. The grantor may be a public or private sector entity, including a governmental body. Examples of service concession arrangements involve water treatment and supply facilities, motorways, car parks, tunnels, bridges, airports and telecommunication networks. Examples of arrangements that are not service concession arrangements include an entity outsourcing the operation of its internal services (for example, employee cafeteria, building maintenance, and accounting or information technology functions). It also represents the standard value for the “Service concession arrangements” axis if no other member is used. [Refer: Government [member]] | disclosure: SIC 29 6 |
| ifrs-full | ServiceConcessionRightsMember | member | Service concession rights [member] | This member stands for service concession rights. [Refer: Service concession arrangements [member]] | common practice: IAS 38 119 |
| ifrs-full | ServicesExpense | X duration, debit | Services expense | The amount of expense arising from services. | common practice: IAS 1 85 |
| ifrs-full | ServicesReceivedRelatedPartyTransactions | X duration, debit | Services received, related party transactions | The amount of services received in related party transactions. [Refer: Related parties [member]] | example: IAS 24 21 c |
| ifrs-full | SettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination | X duration, debit | Settled liabilities, contingent liabilities recognised in business combination | The amount of contingent liabilities recognised in a business combination that were settled. [Refer: Contingent liabilities recognised in business combination] | disclosure: IFRS 3 B67 c |
| ifrs-full | SettlementOfLiabilitiesByEntityOnBehalfOfRelatedPartyRelatedPartyTransactions | X duration | Settlement of liabilities by entity on behalf of related party, related party transactions | The amount of liabilities settled by the entity on behalf of a related party in related party transactions. [Refer: Related parties [member]] | example: IAS 24 21 j |
| ifrs-full | SettlementOfLiabilitiesOnBehalfOfEntityByRelatedPartyRelatedPartyTransactions | X duration | Settlement of liabilities on behalf of entity by related party, related party transactions | The amount of liabilities settled on behalf of the entity by a related party in related party transactions. [Refer: Related parties [member]] | example: IAS 24 21 j |
| ifrs-full | SettlementsFairValueMeasurementAssets | X duration, credit | Settlements, fair value measurement, assets | The decrease in the fair value measurement of assets resulting from settlements. [Refer: At fair value [member]] | disclosure: IFRS 13 93 e iii |
| ifrs-full | SettlementsFairValueMeasurementEntitysOwnEquityInstruments | X duration, debit | Settlements, fair value measurement, entity’s own equity instruments | The decrease in the fair value measurement of the entity’s own equity instruments resulting from settlements. [Refer: At fair value [member]; Entity’s own equity instruments [member]] | disclosure: IFRS 13 93 e iii |
| ifrs-full | SettlementsFairValueMeasurementLiabilities | X duration, debit | Settlements, fair value measurement, liabilities | The decrease in the fair value measurement of liabilities resulting from settlements. [Refer: At fair value [member]] | disclosure: IFRS 13 93 e iii |
| ifrs-full | SetupCostsMember | member | Setup costs [member] | This member stands for a category of assets recognised from the costs to obtain or fulfil contracts with customers representing the setup costs. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers] | example: IFRS 15 128 a |
| ifrs-full | SevenYearsBeforeReportingYearMember | member | Seven years before reporting year [member] | This member stands for a year that ended seven years before the end of the reporting year. | disclosure: IFRS 17 130 – Effective 2021-01-01 |
| ifrs-full | SharebasedPaymentArrangementsMember | member | Share-based payment arrangements [member] | This member stands for an agreement between the entity or another group entity or any shareholder of the group entity and another party (including an employee) that entitles the other party to receive (a) cash or other assets of the entity for amounts that are based on the price (or value) of equity instruments (including shares or share options) of the entity or another group entity; or (b) equity instruments (including shares or share options) of the entity or another group entity, provided that the specified vesting conditions, if any, are met. It also represents the standard value for the “Types of share-based payment arrangements” axis if no other member is used. | disclosure: IFRS 2 45 |
| ifrs-full | ShareIssueRelatedCost | X duration, debit | Share issue related cost | The amount of cost related to the issuance of shares. | common practice: IAS 1 106 d |
| ifrs-full | ShareOfAmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachNewlyDesignatedFinancialAssets | X duration, debit | Share of amount reclassified from profit or loss to other comprehensive income applying overlay approach, newly designated financial assets | The entity’s share of the amount reclassified from profit or loss to other comprehensive income relating to newly designated financial assets applying the overlay approach. | disclosure: IFRS 4 39M b – Effective on first application of IFRS 9 |
| ifrs-full | ShareOfAmountReportedInProfitOrLossApplyingIFRS9FinancialAssetsToWhichOverlayApproachIsApplied | X duration, debit | Share of amount reported in profit or loss applying IFRS 9, financial assets to which overlay approach is applied | The entity’s share of the amount reported in profit or loss applying IFRS 9 for financial assets to which the overlay approach is applied. | disclosure: IFRS 4 39M b – Effective on first application of IFRS 9 |
| ifrs-full | ShareOfAmountThatWouldHaveBeenReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachIfFinancialAssetsHadNotBeenDedesignated | X duration, debit | Share of amount that would have been reclassified from profit or loss to other comprehensive income applying overlay approach if financial assets had not been de-designated | The entity’s share of the amount that would have been reclassified from profit or loss to other comprehensive income if financial assets had not been de-designated from the overlay approach. | disclosure: IFRS 4 39M b – Effective on first application of IFRS 9 |
| ifrs-full | ShareOfAmountThatWouldHaveBeenReportedInProfitOrLossIfIAS39HadBeenAppliedFinancialAssetsToWhichOverlayApproachIsApplied | X duration, debit | Share of amount that would have been reported in profit or loss if IAS 39 had been applied, financial assets to which overlay approach is applied | The entity’s share of the amount that would have been reported in profit or loss for financial assets to which the overlay approach is applied if IAS 39 had been applied. | disclosure: IFRS 4 39M b – Effective on first application of IFRS 9 |
| ifrs-full | ShareOfContingentLiabilitiesIncurredJointlyWithOtherVenturers | X instant, credit | Share of contingent liabilities of joint ventures incurred jointly with other investors | The entity’s share of contingent liabilities incurred jointly with other investors with joint control of the joint ventures. [Refer: Contingent liabilities [member]; Joint ventures [member]] | disclosure: IFRS 12 23 b |
| ifrs-full | ShareOfContingentLiabilitiesOfAssociatesIncurredJointlyWithOtherInvestors | X instant, credit | Share of contingent liabilities of associates incurred jointly with other investors | The entity’s share of contingent liabilities incurred jointly with other investors with significant influence over associates. [Refer: Associates [member]; Contingent liabilities [member]] | disclosure: IFRS 12 23 b |
| ifrs-full | ShareOfContingentLiabilitiesOfAssociatesMember | member | Share of contingent liabilities of associates [member] | This member stands for share of contingent liabilities of associates. [Refer: Associates [member]; Contingent liabilities [member]] | example: IAS 37 88 |
| ifrs-full | ShareOfDebtInstrumentsIssuedThatAreIncludedInInsurersRegulatoryCapital | X instant, credit | Share of debt instruments issued that are included in insurer’s regulatory capital | The entity’s share of the amount of debt instruments issued that are included in the insurer’s regulatory capital. | example: IFRS 4 39J b – Expiry date 2021-01-01 |
| ifrs-full | ShareOfDeferredTaxLiabilitiesOnLiabilitiesArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts | X instant, credit | Share of deferred tax liabilities on liabilities arising from contracts within scope of IFRS 4 and non-derivative investment contracts | The entity’s share of the amount of deferred tax liabilities on liabilities arising from the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Deferred tax liabilities] | example: IFRS 4 39J b – Expiry date 2021-01-01 |
| ifrs-full | ShareOfDerivativeLiabilitiesUsedToMitigateRisksArisingFromAssetsBackingContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts | X instant, credit | Share of derivative liabilities used to mitigate risks arising from assets backing contracts within scope of IFRS 4 and non-derivative investment contracts | The entity’s share of the amount of derivative liabilities used to mitigate risks arising from the assets backing the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Derivatives [member]] | example: IFRS 4 39J b – Expiry date 2021-01-01 |
| ifrs-full | ShareOfDerivativeLiabilitiesUsedToMitigateRisksArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts | X instant, credit | Share of derivative liabilities used to mitigate risks arising from contracts within scope of IFRS 4 and non-derivative investment contracts | The entity’s share of the amount of derivative liabilities used to mitigate risks arising from the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Derivatives [member]] | example: IFRS 4 39J b – Expiry date 2021-01-01 |
| ifrs-full | ShareOfFinancialAssetsDescribedInParagraph39EaOfIFRS4CarryingAmountApplyingIAS39 | X instant, debit | Share of financial assets described in paragraph 39E(a) of IFRS 4, carrying amount applying IAS 39 | The entity’s share of the carrying amount applying IAS 39 of financial assets described in paragraph 39E(a) of IFRS 4. In case of financial assets measured at amortised cost, the amount should be before adjusting for any impairment allowances. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value] | disclosure: IFRS 4 39J b – Expiry date 2021-01-01 |
| ifrs-full | ShareOfFinancialAssetsDescribedInParagraph39EaOfIFRS4FairValue | X instant, debit | Share of financial assets described in paragraph 39E(a) of IFRS 4, fair value | The entity’s share of the fair value of financial assets described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value] | disclosure: IFRS 4 39J b – Expiry date 2021-01-01 |
| ifrs-full | ShareOfFinancialAssetsDescribedInParagraph39EaOfIFRS4ThatDoNotHaveLowCreditRiskCarryingAmountApplyingIAS39 | X instant, debit | Share of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, carrying amount applying IAS 39 | The entity’s share of the carrying amount applying IAS 39 of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk. In case of financial assets measured at amortised cost, the amount should be before adjusting for any impairment allowances. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value] | disclosure: IFRS 4 39J b – Expiry date 2021-01-01 |
| ifrs-full | ShareOfFinancialAssetsDescribedInParagraph39EaOfIFRS4ThatDoNotHaveLowCreditRiskFairValue | X instant, debit | Share of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, fair value | The entity’s share of the fair value of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value] | disclosure: IFRS 4 39J b – Expiry date 2021-01-01 |
| ifrs-full | ShareOfFinancialAssetsOtherThanThoseSpecifiedInParagraph39EaOfIFRS4FairValue | X instant, debit | Share of financial assets other than those specified in paragraph 39E(a) of IFRS 4, fair value | The entity’s share of the fair value of financial assets other than those described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value] | disclosure: IFRS 4 39J b – Expiry date 2021-01-01 |
| ifrs-full | ShareOfFinancialAssetsToWhichOverlayApproachIsApplied | X instant, debit | Share of financial assets to which overlay approach is applied | The entity’s share of the amount of financial assets to which the overlay approach is applied. [Refer: Financial assets] | disclosure: IFRS 4 39M b – Effective on first application of IFRS 9 |
| ifrs-full | ShareOfIncreaseDecreaseInFairValueOfFinancialAssetsDescribedInParagraph39EaOfIFRS4 | X duration, debit | Share of increase (decrease) in fair value of financial assets described in paragraph 39E(a) of IFRS 4 | The entity’s share of the increase (decrease) in the fair value of financial assets described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value] | disclosure: IFRS 4 39J b – Expiry date 2021-01-01 |
| ifrs-full | ShareOfIncreaseDecreaseInFairValueOfFinancialAssetsOtherThanThoseSpecifiedInParagraph39EaOfIFRS4 | X duration, debit | Share of increase (decrease) in fair value of financial assets other than those specified in paragraph 39E(a) of IFRS 4 | The entity’s share of the increase (decrease) in the fair value of financial assets other than those described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value] | disclosure: IFRS 4 39J b – Expiry date 2021-01-01 |
| ifrs-full | ShareOfLiabilitiesThatAriseBecauseInsurerIssuesOrFulfilsObligationsArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts | X instant, credit | Share of liabilities that arise because insurer issues or fulfils obligations arising from contracts within scope of IFRS 4 and non-derivative investment contracts | The entity’s share of the amount of liabilities that arise because an insurer issues, or fulfils obligations arising from, the contracts within the scope of IFRS 4 and non-derivative investment contracts. | disclosure: IFRS 4 39J b – Expiry date 2021-01-01 |
| ifrs-full | ShareOfNonderivativeInvestmentContractLiabilitiesMeasuredAtFairValueThroughProfitOrLossApplyingIAS39 | X instant, credit | Share of non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39 | The entity’s share of the amount of non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39. [Refer: Derivatives [member]] | disclosure: IFRS 4 39J b – Expiry date 2021-01-01 |
| ifrs-full | ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod | X duration, credit | Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax | The entity’s share of the other comprehensive income of associates and joint ventures accounted for using the equity method, net of tax. [Refer: Associates [member]; Investments accounted for using equity method; Joint ventures [member]; Other comprehensive income] | disclosure: IAS 1 91 a, disclosure: IFRS 12 B16 c, disclosure: IFRS 4 39M b – Effective on first application of IFRS 9 |
| ifrs-full | ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTax | X duration, credit | Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax | The entity’s share of the other comprehensive income of associates and joint ventures accounted for using the equity method, before tax. [Refer: Associates [member]; Investments accounted for using equity method; Joint ventures [member]; Other comprehensive income] | disclosure: IAS 1 91 b, disclosure: IFRS 4 39M b – Effective on first application of IFRS 9 |
| ifrs-full | ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTaxAbstract | | Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax [abstract] | | |
| ifrs-full | ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodNetOfTaxAbstract | | Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax [abstract] | | |
| ifrs-full | ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossBeforeTax | X duration, credit | Share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss, before tax | Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will be reclassified to profit or loss, before tax. | disclosure: IAS 1 82A |
| ifrs-full | ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossNetOfTax | X duration, credit | Share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss, net of tax | Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will be reclassified to profit or loss, net of tax. | disclosure: IAS 1 82A |
| ifrs-full | ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossBeforeTax | X duration, credit | Share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss, before tax | Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will not be reclassified to profit or loss, before tax. | disclosure: IAS 1 82A |
| ifrs-full | ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax | X duration, credit | Share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss, net of tax | Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will not be reclassified to profit or loss, net of tax. | disclosure: IAS 1 82A |
| ifrs-full | ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod | X duration, credit | Share of profit (loss) of associates accounted for using equity method | The entity’s share of the profit (loss) of associates accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method; Profit (loss)] | common practice: IAS 1 85 |
| ifrs-full | ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod | X duration, credit | Share of profit (loss) of associates and joint ventures accounted for using equity method | The entity’s share of the profit (loss) of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method; Joint ventures [member]; Profit (loss)] | disclosure: IAS 1 82 c, disclosure: IFRS 4 39M b – Effective on first application of IFRS 9, disclosure: IFRS 8 23 g, disclosure: IFRS 8 28 e |
| ifrs-full | ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethodAbstract | | Share of profit (loss) of associates and joint ventures accounted for using equity method [abstract] | | |
| ifrs-full | ShareOfProfitLossOfContinuingOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod | X duration, credit | Share of profit (loss) from continuing operations of associates and joint ventures accounted for using equity method | The entity’s share of the profit (loss) from continuing operations of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Continuing operations [member]; Investments accounted for using equity method; Joint ventures [member]; Profit (loss) from continuing operations] | disclosure: IFRS 12 B16 a |
| ifrs-full | ShareOfProfitLossOfDiscontinuedOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod | X duration, credit | Share of post-tax profit (loss) from discontinued operations of associates and joint ventures accounted for using equity method | The entity’s share of the post-tax profit (loss) from discontinued operations of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Discontinued operations [member]; Investments accounted for using equity method; Joint ventures [member]; Profit (loss) from discontinued operations] | disclosure: IFRS 12 B16 b |
| ifrs-full | ShareOfProfitLossOfJointVenturesAccountedForUsingEquityMethod | X duration, credit | Share of profit (loss) of joint ventures accounted for using equity method | The entity’s share of the profit (loss) of joint ventures accounted for using the equity method. [Refer: Investments accounted for using equity method; Joint ventures [member]; Profit (loss)] | common practice: IAS 1 85 |
| ifrs-full | ShareOfReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachBeforeTax | X duration, debit | Share of reclassification adjustments on financial assets that have been de-designated from overlay approach, before tax | The entity’s share of the amount of reclassification adjustments related to financial assets that have been de-designated from the overlay approach during the reporting period, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income] | disclosure: IFRS 4 39M b – Effective on first application of IFRS 9 |
| ifrs-full | ShareOfReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachNetOfTax | X duration, debit | Share of reclassification adjustments on financial assets that have been de-designated from overlay approach, net of tax | The entity’s share of the amount of reclassification adjustments related to financial assets that have been de-designated from the overlay approach during the reporting period, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income] | disclosure: IFRS 4 39M b – Effective on first application of IFRS 9 |
| ifrs-full | ShareOfTotalComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod | X duration, credit | Share of total comprehensive income of associates and joint ventures accounted for using equity method | The entity’s share of the total comprehensive income of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Joint ventures [member]; Investments accounted for using equity method] | disclosure: IFRS 12 B16 d |
| ifrs-full | SharePremium | X instant, credit | Share premium | The amount received or receivable from the issuance of the entity’s shares in excess of nominal value. | example: IAS 1 78 e |
| ifrs-full | SharePremiumMember | member | Share premium [member] | This member stands for the amount received or receivable from issuance of the entity’s shares in excess of nominal value. | disclosure: IAS 1 106 |
| ifrs-full | SharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates | shares | Number of shares in entity held by entity or by its subsidiaries or associates | The number of shares in the entity held by the entity or by its subsidiaries or associates. [Refer: Associates [member]; Subsidiaries [member]] | disclosure: IAS 1 79 a vi |
| ifrs-full | SharesReservedForIssueUnderOptionsAndContractsForSaleOfShares | shares | Number of shares reserved for issue under options and contracts for sale of shares | The number of shares reserved for issue under options and contracts for the sale of shares. | disclosure: IAS 1 79 a vii |
| ifrs-full | Ships | X instant, debit | Ships | The amount of property, plant and equipment representing seafaring or other maritime vessels used in the entity’s operations. [Refer: Property, plant and equipment] | example: IAS 16 37 d |
| ifrs-full | ShipsMember | member | Ships [member] | This member stands for a class of property, plant and equipment representing seafaring vessels used in the entity’s operations. [Refer: Property, plant and equipment] | example: IAS 16 37 d |
| ifrs-full | ShorttermBorrowings | X instant, credit | Current borrowings | The amount of current borrowings. [Refer: Borrowings] | common practice: IAS 1 55 |
| ifrs-full | ShorttermBorrowingsMember | member | Short-term borrowings [member] | This member stands for short-term borrowings. [Refer: Borrowings] | example: IAS 7 C Reconciliation of liabilities arising from financing activities, example: IAS 7 44C |
| ifrs-full | ShorttermContractsMember | member | Short-term contracts [member] | This member stands for short-term contracts with customers. | example: IFRS 15 B89 e |
| ifrs-full | ShorttermDepositsClassifiedAsCashEquivalents | X instant, debit | Short-term deposits, classified as cash equivalents | A classification of cash equivalents representing short-term deposits. [Refer: Cash equivalents] | common practice: IAS 7 45 |
| ifrs-full | ShorttermDepositsNotClassifiedAsCashEquivalents | X instant, debit | Short-term deposits, not classified as cash equivalents | The amount of short-term deposits held by the entity that are not classified as cash equivalents. [Refer: Cash equivalents] | common practice: IAS 1 55 |
| ifrs-full | ShorttermEmployeeBenefitsAccruals | X instant, credit | Short-term employee benefits accruals | The amount of accruals for employee benefits (other than termination benefits) that are expected to be settled wholly within 12 months after the end of the annual reporting period in which the employees render the related services. [Refer: Accruals classified as current] | common practice: IAS 1 78 |
| ifrs-full | ShorttermEmployeeBenefitsExpense | X duration, debit | Short-term employee benefits expense | The amount of expense from employee benefits (other than termination benefits) that are expected to be settled wholly within 12 months after the end of the annual reporting period in which the employees render the related services. | common practice: IAS 1 112 c |
| ifrs-full | ShorttermEmployeeBenefitsExpenseAbstract | | Short-term employee benefits expense [abstract] | | |
| ifrs-full | ShorttermInvestmentsClassifiedAsCashEquivalents | X instant, debit | Short-term investments, classified as cash equivalents | A classification of cash equivalents representing short-term investments. [Refer: Cash equivalents] | common practice: IAS 7 45 |
| ifrs-full | ShorttermLegalProceedingsProvision | X instant, credit | Current legal proceedings provision | The amount of current provision for legal proceedings. [Refer: Legal proceedings provision] | example: IAS 37 Example 10 A court case, example: IAS 37 87 |
| ifrs-full | ShorttermMiscellaneousOtherProvisions | X instant, credit | Current miscellaneous other provisions | The amount of miscellaneous current other provisions. [Refer: Miscellaneous other provisions] | common practice: IAS 1 78 d |
| ifrs-full | ShorttermOnerousContractsProvision | X instant, credit | Current onerous contracts provision | The amount of current provision for onerous contracts. [Refer: Onerous contracts provision] | example: IAS 37 66 |
| ifrs-full | ShorttermProvisionForDecommissioningRestorationAndRehabilitationCosts | X instant, credit | Current provision for decommissioning, restoration and rehabilitation costs | The amount of current provision for decommissioning, restoration and rehabilitation costs. [Refer: Provision for decommissioning, restoration and rehabilitation costs] | example: IAS 37 D Examples: Disclosures, example: IAS 37 87 |
| ifrs-full | ShorttermRestructuringProvision | X instant, credit | Current restructuring provision | The amount of current provision for restructuring. [Refer: Restructuring provision] | example: IAS 37 70 |
| ifrs-full | ShorttermWarrantyProvision | X instant, credit | Current warranty provision | The amount of current provision for warranties. [Refer: Warranty provision] | example: IAS 37 Example 1 Warranties, example: IAS 37 87 |
| ifrs-full | SignificantInvestmentsInAssociatesAxis | axis | Associates [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 d, disclosure: IFRS 4 39M – Effective on first application of IFRS 9, disclosure: IFRS 4 39J – Expiry date 2021-01-01 |
| ifrs-full | SignificantInvestmentsInSubsidiariesAxis | axis | Subsidiaries [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 a |
| ifrs-full | SignificantUnobservableInputAssets | X.XX instant | Significant unobservable input, assets | The value of significant unobservable input used in the measurement of the fair value of assets. | disclosure: IFRS 13 93 d |
| ifrs-full | SignificantUnobservableInputEntitysOwnEquityInstruments | X.XX instant | Significant unobservable input, entity’s own equity instruments | The value of significant unobservable input used in the measurement of the fair value of entity’s own equity instruments. | disclosure: IFRS 13 93 d |
| ifrs-full | SignificantUnobservableInputLiabilities | X.XX instant | Significant unobservable input, liabilities | The value of significant unobservable input used in the measurement of the fair value of liabilities. | disclosure: IFRS 13 93 d |
| ifrs-full | SixYearsBeforeReportingYearMember | member | Six years before reporting year [member] | This member stands for a year that ended six years before the end of the reporting year. | disclosure: IFRS 17 130 – Effective 2021-01-01 |
| ifrs-full | SocialSecurityContributions | X duration, debit | Social security contributions | A class of employee benefits expense that represents social security contributions. [Refer: Employee benefits expense] | common practice: IAS 19 9 |
| ifrs-full | SpareParts | X instant, debit | Current spare parts | A classification of current inventory representing the amount of interchangeable parts that are kept in an inventory and are used for the repair or replacement of failed parts. [Refer: Inventories] | common practice: IAS 2 37 |
| ifrs-full | StateDefinedBenefitPlansMember | member | State defined benefit plans [member] | This member stands for defined benefit plans that are established by legislation to cover all entities (or all entities in a particular category) and are operated by national or local government or by another body that is not subject to control or influence by the reporting entity. [Refer: Defined benefit plans [member]] | disclosure: IAS 19 45 |
| ifrs-full | StatementOfCashFlowsAbstract | | Statement of cash flows [abstract] | | |
| ifrs-full | StatementOfChangesInEquityAbstract | | Statement of changes in equity [abstract] | | |
| ifrs-full | StatementOfChangesInEquityLineItems | | Statement of changes in equity [line items] | Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. | |
| ifrs-full | StatementOfChangesInEquityTable | table | Statement of changes in equity [table] | Schedule disclosing information related to changes in equity. | disclosure: IAS 1 106 |
| ifrs-full | StatementOfChangesInNetAssetsAvailableForBenefitsAbstract | | Statement of changes in net assets available for benefits [abstract] | | |
| ifrs-full | StatementOfComprehensiveIncomeAbstract | | Statement of comprehensive income [abstract] | | |
| ifrs-full | StatementOfFinancialPositionAbstract | | Statement of financial position [abstract] | | |
| ifrs-full | StatementOfIFRSCompliance | text block | Statement of IFRS compliance [text block] | An explicit and unreserved statement of compliance with all the requirements of IFRSs. | disclosure: IAS 1 16 |
| ifrs-full | StatementOfProfitOrLossAndOtherComprehensiveIncomeAbstract | | Statement of profit or loss and other comprehensive income [abstract] | | |
| ifrs-full | StatementThatComparativeInformationDoesNotComplyWithIFRS7AndIFRS9 | text | Statement that comparative information does not comply with IFRS 7 and IFRS 9 | The statement that comparative information does not comply with IFRS 7 and IFRS 9. | disclosure: IFRS 1 E2 b |
| ifrs-full | StatementThatEntityAppliesParagraph20OfIFRS17InDeterminingGroupsOfInsuranceContracts | text | Statement that entity applies paragraph 20 of IFRS 17 in determining groups of insurance contracts | The statement that the entity applies paragraph 20 of IFRS 17 in determining the groups of insurance contracts to which it applies the recognition and measurement requirements in IFRS 17. [Refer: Insurance contracts [member]] | disclosure: IFRS 17 126 – Effective 2021-01-01 |
| ifrs-full | StatementThatEntityDoesNotDisclosePreviouslyUnpublishedInformationAboutClaimsDevelopmentThatOccurredEarlierThanFiveYearsBeforeEndOfAnnualReportingPeriodInWhichItFirstAppliesIFRS17 | text | Statement that entity does not disclose previously unpublished information about claims development that occurred earlier than five years before end of annual reporting period in which it first applies IFRS 17 | The statement that the entity does not disclose previously unpublished information about claims development that occurred earlier than five years before the end of the annual reporting period in which it first applies IFRS 17. | disclosure: IFRS 17 C28 – Effective 2021-01-01 |
| ifrs-full | StatementThatEntityElectedToUseExemptionThatPermitsEntityToRetainAccountingPoliciesForFinancialInstrumentsAppliedByAssociateOrJointVentureWhenApplyingEquityMethod | text | Statement that entity elected to use exemption that permits entity to retain accounting policies for financial instruments applied by associate or joint venture when applying equity method | The statement that an entity elected to use the exemption that permits the entity to retain the accounting policies for financial instruments applied by an associate or joint venture when applying the equity method. | disclosure: IFRS 4 39I – Expiry date 2021-01-01 |
| ifrs-full | StatementThatEntityHasChosenPracticalExpedientWhenAssessingWhetherContractIsOrContainsLeaseAtDateOfInitialApplicationOfIFRS16 | text | Statement that entity has chosen practical expedient when assessing whether contract is, or contains, lease at date of initial application of IFRS 16 | The statement that the entity has chosen the practical expedient in paragraph C3 of IFRS 16 when assessing whether a contract is, or contains, a lease at the date of initial application of IFRS 16. | disclosure: IFRS 16 C4 |
| ifrs-full | StatementThatInsurerIsApplyingOverlayApproach | text | Statement that insurer is applying overlay approach | The statement that an insurer is applying the overlay approach. | disclosure: IFRS 4 39L a – Effective on first application of IFRS 9 |
| ifrs-full | StatementThatInsurerIsApplyingTemporaryExemptionFromIFRS9 | text | Statement that insurer is applying temporary exemption from IFRS 9 | The statement that an insurer is applying the temporary exemption from IFRS 9. | disclosure: IFRS 4 39C – Expiry date 2021-01-01 |
| ifrs-full | StatementThatInsurerNoLongerQualifiesToApplyTemporaryExemptionFromIFRS9 | text | Statement that insurer no longer qualifies to apply temporary exemption from IFRS 9 | The statement that an insurer no longer qualifies to apply the temporary exemption from IFRS 9. | disclosure: IFRS 4 39D a – Expiry date 2021-01-01 |
| ifrs-full | StatementThatInvestmentEntityIsRequiredToApplyExceptionFromConsolidation | text | Statement that investment entity is required to apply exception from consolidation | The statement that the investment entity is required to apply an exception from consolidation. [Refer: Disclosure of investment entities [text block]] | disclosure: IFRS 12 19A |
| ifrs-full | StatementThatInvestmentEntityPreparesSeparateFinancialStatementsAsItsOnlyFinancialStatements | text | Statement that investment entity prepares separate financial statements as its only financial statements | The statement that an investment entity prepares separate financial statements as its only financial statements. [Refer: Disclosure of investment entities [text block]; Separate [member]] | disclosure: IAS 27 16A |
| ifrs-full | StatementThatLesseeAccountsForLeasesOfLowvalueAssetsUsingRecognitionExemption | text | Statement that lessee accounts for leases of low-value assets using recognition exemption | The statement that the lessee accounts for leases of low-value assets using the recognition exemption in paragraph 6 of IFRS 16. | disclosure: IFRS 16 60 |
| ifrs-full | StatementThatLesseeAccountsForShorttermLeasesUsingRecognitionExemption | text | Statement that lessee accounts for short-term leases using recognition exemption | The statement that the lessee accounts for short-term leases using the recognition exemption in paragraph 6 of IFRS 16. Short-term lease is a lease that, at the commencement date, has a lease term of 12 months or less. A lease that contains a purchase option is not a short-term lease. | disclosure: IFRS 16 60 |
| ifrs-full | StatementThatLesseeUsesPracticalExpedientsWhenApplyingIFRS16RetrospectivelyToLeasesClassifiedAsOperatingLeasesApplyingIAS17 | text | Statement that lessee uses practical expedients when applying IFRS 16 retrospectively to leases classified as operating leases applying IAS 17 | The statement that the lessee uses one or more of the specified practical expedients in paragraph C10 of IFRS 16 when applying IFRS 16 retrospectively in accordance with paragraph C5(b) to leases classified as operating leases applying IAS 17. | disclosure: IFRS 16 C13 |
| ifrs-full | StatementThatPracticalExpedientAboutExistenceOfSignificantFinancingComponentHasBeenUsed | text | Statement that practical expedient about existence of significant financing component has been used | The statement that the practical expedient about the existence of a significant financing component in a contract with a customer has been used. | disclosure: IFRS 15 129 |
| ifrs-full | StatementThatPracticalExpedientAboutIncrementalCostsOfObtainingContractHasBeenUsed | text | Statement that practical expedient about incremental costs of obtaining contract has been used | The statement that the practical expedient about the incremental costs of obtaining a contract with a customer has been used. | disclosure: IFRS 15 129 |
| ifrs-full | StatementThatRateRegulatorIsRelatedParty | text | Statement that rate regulator is related party | The statement that the rate regulator is a related party to the entity. [Refer: Description of identity of rate regulator(s); Related parties [member]] | disclosure: IFRS 14 30 b |
| ifrs-full | StatementThatRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversible | text | Statement that regulatory deferral account balance is no longer fully recoverable or reversible | The statement that a regulatory deferral account balance is no longer fully recoverable or reversible. [Refer: Regulatory deferral account balances [member]] | disclosure: IFRS 14 36 |
| ifrs-full | StatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyAssets | text | Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, assets | The statement that there were no transfers between Level 1 and Level 2 of the fair value hierarchy of assets during the year. | common practice: IFRS 13 93 c |
| ifrs-full | StatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyEntitysOwnEquityInstruments | text | Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, entity’s own equity instruments | The statement that there were no transfers between Level 1 and Level 2 of the fair value hierarchy of the entity’s own equity instruments during the year. | common practice: IFRS 13 93 c |
| ifrs-full | StatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyLiabilities | text | Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, liabilities | The statement that there were no transfers between Level 1 and Level 2 of the fair value hierarchy of liabilities during the year. | common practice: IFRS 13 93 c |
| ifrs-full | StatementThatThereWereNoTransfersBetweenLevel1Level2OrLevel3OfFairValueHierarchyAssets | text | Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, assets | The statement that there were no transfers between Level 1, Level 2 or Level 3 of the fair value hierarchy of assets during the year. | common practice: IFRS 13 93 c, common practice: IFRS 13 93 e iv |
| ifrs-full | StatementThatThereWereNoTransfersBetweenLevel1Level2OrLevel3OfFairValueHierarchyEntitysOwnEquityInstruments | text | Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, entity’s own equity instruments | The statement that there were no transfers between Level 1, Level 2 or Level 3 of the fair value hierarchy of the entity’s own equity instruments during the year. | common practice: IFRS 13 93 c, common practice: IFRS 13 93 e iv |
| ifrs-full | StatementThatThereWereNoTransfersBetweenLevel1Level2OrLevel3OfFairValueHierarchyLiabilities | text | Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, liabilities | The statement that there were no transfers between Level 1, Level 2 or Level 3 of the fair value hierarchy of liabilities during the year. | common practice: IFRS 13 93 c, common practice: IFRS 13 93 e iv |
| ifrs-full | StatementThatUnadjustedComparativeInformationHasBeenPreparedOnDifferentBasis | text | Statement that unadjusted comparative information has been prepared on different basis | The statement that unadjusted comparative information in the financial statements has been prepared on a different basis. | disclosure: IFRS 10 C6B, disclosure: IFRS 11 C13B, disclosure: IAS 16 80A, disclosure: IAS 27 18I, disclosure: IAS 38 130I, disclosure: IFRS 17 C27 – Effective 2021-01-01 |
| ifrs-full | StatutoryReserve | X instant, credit | Statutory reserve | A component of equity representing reserves created based on legal requirements. | common practice: IAS 1 55 |
| ifrs-full | StatutoryReserveMember | member | Statutory reserve [member] | This member stands for a component of equity representing reserves created based on legal requirements. | common practice: IAS 1 108 |
| ifrs-full | StructuredDebtAmountContributedToFairValueOfPlanAssets | X instant, debit | Structured debt, amount contributed to fair value of plan assets | The amount debt that has been structured to meet a particular investment objective contributes to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]] | example: IAS 19 142 h |
| ifrs-full | SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract | | Subclassifications of assets, liabilities and equities [abstract] | | |
| ifrs-full | SubordinatedLiabilities | X instant, credit | Subordinated liabilities | The amount of liabilities that are subordinate to other liabilities with respect to claims. | common practice: IAS 1 55 |
| ifrs-full | SubordinatedLiabilitiesAbstract | | Subordinated liabilities [abstract] | | |
| ifrs-full | SubscriptionCirculationRevenue | X duration, credit | Subscription circulation revenue | The amount of circulation revenue derived from subscriptions. [Refer: Revenue; Circulation revenue] | common practice: IAS 1 112 c |
| ifrs-full | SubsequentRecognitionOfDeferredTaxAssetsGoodwill | X duration, credit | Subsequent recognition of deferred tax assets, goodwill | The decrease in goodwill resulting from the subsequent recognition of deferred tax assets during the measurement period for a business combination. [Refer: Goodwill; Deferred tax assets; Business combinations [member]] | disclosure: IFRS 3 B67 d iii |
| ifrs-full | SubsidiariesMember | member | Subsidiaries [member] | This member stands for entities that are controlled by another entity. | disclosure: IAS 24 19 c, disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 a |
| ifrs-full | SubsidiariesWithMaterialNoncontrollingInterestsMember | member | Subsidiaries with material non-controlling interests [member] | This member stands for subsidiaries that have non-controlling interests that are material to the reporting entity. [Refer: Subsidiaries [member]; Non-controlling interests] | disclosure: IFRS 12 12 |
| ifrs-full | SummaryOfQuantitativeDataAboutWhatEntityManagesAsCapital | text | Summary quantitative data about what entity manages as capital | Summary quantitative data about what the entity manages as capital. | disclosure: IAS 1 135 b |
| ifrs-full | SummaryQuantitativeDataAboutEntitysExposureToRisk | text block | Summary quantitative data about entity’s exposure to risk [text block] | The disclosure of summary quantitative data about the entity’s exposure to risks arising from financial instruments. This disclosure shall be based on the information provided internally to key management personnel of the entity, for example, the entity’s board of directors or chief executive officer. [Refer: Financial instruments, class [member]; Key management personnel of entity or parent [member]] | disclosure: IFRS 7 34 a |
| ifrs-full | SummaryQuantitativeDataAboutPuttableFinancialInstrumentsClassifiedAsEquityInstruments | text | Summary quantitative data about puttable financial instruments classified as equity instruments | Summary quantitative data about puttable financial instruments classified as equity instruments. [Refer: Financial instruments, class [member]] | disclosure: IAS 1 136A a |
| ifrs-full | SummaryQuantitativeInformationAboutExposureToRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatory | text block | Summary quantitative information about exposure to risk that arises from contracts within scope of IFRS 17 [text block] | The disclosure of summary quantitative information about an entity’s exposure to risk that arises from contracts within the scope of IFRS 17. | disclosure: IFRS 17 125 a – Effective 2021-01-01 |
| ifrs-full | SupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo | X duration | Support provided to structured entity without having contractual obligation to do so | The amount of financial or other support (for example, purchasing assets of, or instruments issued by, the structured entity) provided to a structured entity without having a contractual obligation to do so, including assistance in obtaining financial support. [Refer: Subsidiaries [member]; Unconsolidated structured entities [member]] | disclosure: IFRS 12 15 a, disclosure: IFRS 12 30 a |
| ifrs-full | SupportProvidedToSubsidiaryWithoutHavingContractualObligationToDoSo | X duration | Support provided to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so | The amount of support provided to a subsidiary by the investment entity or its subsidiaries without having a contractual obligation to do so. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]] | disclosure: IFRS 12 19E a |
| ifrs-full | SurplusDeficitInPlan | X instant, debit | Surplus (deficit) in plan | The fair value of any plan assets, less the present value of the defined benefit obligation. [Refer: Plan assets [member]] | common practice: IAS 19 57 a |
| ifrs-full | SurplusDeficitInPlanAbstract | | Surplus (deficit) in plan [abstract] | | |
| ifrs-full | SwapContractMember | member | Swap contract [member] | This member stands for a derivative financial instrument that involves the exchange of cash flow streams between the parties of the contract over a specified period. [Refer: Derivatives [member]] | common practice: IAS 1 112 c |
| ifrs-full | TangibleExplorationAndEvaluationAssets | X instant, debit | Tangible exploration and evaluation assets | The amount of exploration and evaluation assets recognised as tangible assets in accordance with the entity’s accounting policy. [Refer: Exploration and evaluation assets [member]] | disclosure: IFRS 6 25 |
| ifrs-full | TangibleExplorationAndEvaluationAssetsMember | member | Tangible exploration and evaluation assets [member] | This member stands for a class of property, plant and equipment representing tangible exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]] | disclosure: IFRS 6 25 |
| ifrs-full | TaxationrelatedRegulatoryDeferralAccountBalancesMember | member | Taxation-related regulatory deferral account balances [member] | This member stands for a class of regulatory deferral account balances that relates to taxation. [Refer: Classes of regulatory deferral account balances [member]] | disclosure: IFRS 14 34 |
| ifrs-full | TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense | X duration, credit | Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense | The amount of benefit arising from a previously unrecognised tax loss, tax credit or temporary difference of a prior period that is used to reduce current tax expense. [Refer: Temporary differences [member]; Unused tax losses [member]; Unused tax credits [member]] | example: IAS 12 80 e |
| ifrs-full | TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpense | X duration, credit | Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce deferred tax expense | The amount of benefit arising from a previously unrecognised tax loss, tax credit or temporary difference of a prior period that is used to reduce deferred tax expense. [Refer: Deferred tax expense (income); Temporary differences [member]; Unused tax losses [member]; Unused tax credits [member]] | example: IAS 12 80 f |
| ifrs-full | TaxContingentLiabilityMember | member | Tax contingent liability [member] | This member stands for a contingent liability for taxes. [Refer: Contingent liabilities [member]] | common practice: IAS 37 88 |
| ifrs-full | TaxEffectFromChangeInTaxRate | X duration, debit | Tax effect from change in tax rate | The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to changes in the tax rate. [Refer: Accounting profit] | disclosure: IAS 12 81 c i |
| ifrs-full | TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss | X duration, debit | Tax effect of expense not deductible in determining taxable profit (tax loss) | The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to expenses not deductible in determining taxable profit (tax loss). [Refer: Accounting profit] | disclosure: IAS 12 81 c i |
| ifrs-full | TaxEffectOfForeignTaxRates | X duration, debit | Tax effect of foreign tax rates | The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to foreign tax rates. [Refer: Accounting profit] | disclosure: IAS 12 81 c i |
| ifrs-full | TaxEffectOfImpairmentOfGoodwill | X duration, debit | Tax effect of impairment of goodwill | The amount representing the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to impairment of goodwill. [Refer: Accounting profit; Goodwill] | common practice: IAS 12 81 c i |
| ifrs-full | TaxEffectOfRevenuesExemptFromTaxation2011 | X duration, credit | Tax effect of revenues exempt from taxation | The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to revenues that are exempt from taxation. [Refer: Accounting profit] | disclosure: IAS 12 81 c i |
| ifrs-full | TaxEffectOfTaxLosses | X duration, debit | Tax effect of tax losses | The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to tax losses. [Refer: Accounting profit] | disclosure: IAS 12 81 c i |
| ifrs-full | TaxExpenseIncomeAtApplicableTaxRate | X duration, debit | Tax expense (income) at applicable tax rate | The product of the accounting profit multiplied by the applicable tax rate(s). [Refer: Accounting profit; Applicable tax rate] | disclosure: IAS 12 81 c i |
| ifrs-full | TaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInProfitOrLoss | X duration, debit | Tax expense (income) relating to changes in accounting policies and errors included in profit or loss | The amount of tax expense or income relating to changes in accounting policies and errors that are included in profit or loss in accordance with IAS 8, because they cannot be accounted for retrospectively. | example: IAS 12 80 h |
| ifrs-full | TaxExpenseOfDiscontinuedOperationAbstract | | Tax expense (income) of discontinued operation [abstract] | | |
| ifrs-full | TaxExpenseOtherThanIncomeTaxExpense | X duration, debit | Tax expense other than income tax expense | The amount of tax expense exclusive of income tax expense. | common practice: IAS 1 85 |
| ifrs-full | TaxExpenseRelatingToGainLossOnDiscontinuance | X duration, debit | Tax expense (income) relating to gain (loss) on discontinuance | The tax expense (income) relating to the gain (loss) on discontinuance when operations are discontinued. [Refer: Discontinued operations [member]] | disclosure: IAS 12 81 h i, disclosure: IFRS 5 33 b iv |
| ifrs-full | TaxExpenseRelatingToProfitLossFromOrdinaryActivitiesOfDiscontinuedOperations | X duration, debit | Tax expense (income) relating to profit (loss) from ordinary activities of discontinued operations | The tax expense (income) relating to the profit (loss) arising from ordinary activities of discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)] | disclosure: IAS 12 81 h ii, disclosure: IFRS 5 33 b ii |
| ifrs-full | TaxRateEffectFromChangeInTaxRate | X.XX duration | Tax rate effect from change in tax rate | The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from a change in tax rate. [Refer: Average effective tax rate; Applicable tax rate] | disclosure: IAS 12 81 c ii |
| ifrs-full | TaxRateEffectOfAdjustmentsForCurrentTaxOfPriorPeriods | X.XX duration | Tax rate effect of adjustments for current tax of prior periods | Tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from adjustments for the current tax of prior periods. [Refer: Average effective tax rate; Applicable tax rate; Adjustments for current tax of prior periods] | common practice: IAS 12 81 c ii |
| ifrs-full | TaxRateEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss | X.XX duration | Tax rate effect of expense not deductible in determining taxable profit (tax loss) | The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the expenses not deductible in determining taxable profit. [Refer: Average effective tax rate; Applicable tax rate] | disclosure: IAS 12 81 c ii |
| ifrs-full | TaxRateEffectOfForeignTaxRates | X.XX duration | Tax rate effect of foreign tax rates | The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the application of foreign tax rates. [Refer: Average effective tax rate; Applicable tax rate] | disclosure: IAS 12 81 c ii |
| ifrs-full | TaxRateEffectOfImpairmentOfGoodwill | X.XX duration | Tax rate effect of impairment of goodwill | Tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the impairment of goodwill. [Refer: Average effective tax rate; Applicable tax rate; Goodwill] | common practice: IAS 12 81 c ii |
| ifrs-full | TaxRateEffectOfRevenuesExemptFromTaxation | X.XX duration | Tax rate effect of revenues exempt from taxation | The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from revenue that is exempt from taxation. [Refer: Average effective tax rate; Applicable tax rate] | disclosure: IAS 12 81 c ii |
| ifrs-full | TaxRateEffectOfTaxLosses | X.XX duration | Tax rate effect of tax losses | The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from tax losses. [Refer: Average effective tax rate; Applicable tax rate] | disclosure: IAS 12 81 c ii |
| ifrs-full | TechnologybasedIntangibleAssetsMember | member | Technology-based intangible assets [member] | This member stands for a class of intangible assets representing assets based on technology. Such assets may include patented and unpatented technology, databases as well as trade secrets. [Refer: Intangible assets other than goodwill] | common practice: IAS 38 119 |
| ifrs-full | TechnologybasedIntangibleAssetsRecognisedAsOfAcquisitionDate | X instant, debit | Technology-based intangible assets recognised as of acquisition date | The amount recognised as of the acquisition date for technology-based intangible assets acquired in a business combination. [Refer: Technology-based intangible assets [member]; Business combinations [member]] | common practice: IFRS 3 B64 i |
| ifrs-full | TemporaryDifferenceMember | member | Temporary differences [member] | This member stands for differences between the carrying amount of an asset or liability in the statement of financial position and its tax base. Temporary differences may be either: (a) taxable temporary differences; or (b) deductible temporary differences. [Refer: Carrying amount [member]] | disclosure: IAS 12 81 g |
| ifrs-full | TemporaryDifferencesAssociatedWithInvestmentsInSubsidiariesBranchesAndAssociatesAndInterestsInJointVentures | X instant | Temporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements for which deferred tax liabilities have not been recognised | The aggregate amount of temporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements, for which deferred tax liabilities have not been recognised as a result of satisfying both of the following conditions: (a) the parent, investor, joint venturer or joint operator is able to control the timing of the reversal of the temporary difference; and (b) it is probable that the temporary difference will not reverse in the foreseeable future. [Refer: Associates [member]; Subsidiaries [member]; Temporary differences [member]; Investments in subsidiaries] | disclosure: IAS 12 81 f |
| ifrs-full | TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis | axis | Temporary difference, unused tax losses and unused tax credits [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IAS 12 81 g |
| ifrs-full | TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember | member | Temporary difference, unused tax losses and unused tax credits [member] | This member stands for temporary differences, unused tax losses and unused tax credits. It also represents the standard value for the “Temporary difference, unused tax losses and unused tax credits” axis if no other member is used. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]] | disclosure: IAS 12 81 g |
| ifrs-full | TerminationBenefitsExpense | X duration, debit | Termination benefits expense | The amount of expense in relation to termination benefits. Termination benefits are employee benefits provided in exchange for the termination of an employee’s employment as a result of either: (a) an entity’s decision to terminate an employee’s employment before the normal retirement date; or (b) an employee’s decision to accept an offer of benefits in exchange for the termination of employment. [Refer: Employee benefits expense] | common practice: IAS 19 171 |
| ifrs-full | ThreeYearsBeforeReportingYearMember | member | Three years before reporting year [member] | This member stands for a year that ended three years before the end of the reporting year. | disclosure: IFRS 17 130 – Effective 2021-01-01 |
| ifrs-full | TimeandmaterialsContractsMember | member | Time-and-materials contracts [member] | This member stands for time-and-materials contracts with customers. | example: IFRS 15 B89 d |
| ifrs-full | TimingAndReasonForTransferBetweenFinancialLiabilitiesAndEquityAttributableToChangeInRedemptionProhibition | text | Description of timing and reason for transfer between financial liabilities and equity attributable to change in redemption prohibition | The description of the timing of, and the reason for, the transfer between financial liabilities and the equity attributable to a change in the redemption prohibition. | disclosure: IFRIC 2 13 |
| ifrs-full | TimingOfTransferOfGoodsOrServicesAxis | axis | Timing of transfer of goods or services [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | example: IFRS 15 B89 f |
| ifrs-full | TimingOfTransferOfGoodsOrServicesMember | member | Timing of transfer of goods or services [member] | This member stands for all timings of the transfer of goods or services in contracts with customers. It also represents the standard value for the “Timing of transfer of goods or services” axis if no other member is used. | example: IFRS 15 B89 f |
| ifrs-full | TitleOfInitiallyAppliedIFRS | text | Title of initially applied IFRS | The title of an initially applied IFRS. [Refer: IFRSs [member]] | disclosure: IAS 8 28 a |
| ifrs-full | TitleOfNewIFRS | text | Title of new IFRS | The title of a new IFRS that has been issued but is not yet effective. | example: IAS 8 31 a |
| ifrs-full | TopOfRangeMember | member | Top of range [member] | This member stands for top of a range. | example: IFRS 13 IE63, example: IFRS 13 B6, disclosure: IFRS 14 33 b, disclosure: IFRS 17 120 – Effective 2021-01-01, disclosure: IFRS 2 45 d, common practice: IFRS 7 7 |
| ifrs-full | TradeAndOtherCurrentPayables | X instant, credit | Trade and other current payables | The amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables] | disclosure: IAS 1 54 k |
| ifrs-full | TradeAndOtherCurrentPayablesAbstract | | Trade and other current payables [abstract] | | |
| ifrs-full | TradeAndOtherCurrentPayablesToRelatedParties | X instant, credit | Current payables to related parties | The amount of current payables due to related parties. [Refer: Related parties [member]; Payables to related parties] | common practice: IAS 1 78 |
| ifrs-full | TradeAndOtherCurrentPayablesToTradeSuppliers | X instant, credit | Current trade payables | The current amount of payment due to suppliers for goods and services used in entity’s business. [Refer: Current liabilities; Trade payables] | common practice: IAS 1 78, example: IAS 1 70 |
| ifrs-full | TradeAndOtherCurrentReceivables | X instant, debit | Trade and other current receivables | The amount of current trade receivables and current other receivables. [Refer: Current trade receivables; Other current receivables] | disclosure: IAS 1 54 h, disclosure: IAS 1 78 b |
| ifrs-full | TradeAndOtherCurrentReceivablesAbstract | | Trade and other current receivables [abstract] | | |
| ifrs-full | TradeAndOtherCurrentReceivablesDueFromRelatedParties | X instant, debit | Current receivables due from related parties | The amount of current receivables due from related parties. [Refer: Related parties [member]] | example: IAS 1 78 b |
| ifrs-full | TradeAndOtherPayables | X instant, credit | Trade and other payables | The amount of trade payables and other payables. [Refer: Trade payables; Other payables] | disclosure: IAS 1 54 k |
| ifrs-full | TradeAndOtherPayablesAbstract | | Trade and other payables [abstract] | | |
| ifrs-full | TradeAndOtherPayablesRecognisedAsOfAcquisitionDate | X instant, credit | Trade and other payables recognised as of acquisition date | The amount recognised as of the acquisition date for trade and other payables assumed in a business combination. [Refer: Trade and other payables; Business combinations [member]] | common practice: IFRS 3 B64 i |
| ifrs-full | TradeAndOtherPayablesToRelatedParties | X instant, credit | Payables to related parties | The amount of payables due to related parties. [Refer: Related parties [member]] | common practice: IAS 1 78 |
| ifrs-full | TradeAndOtherPayablesToTradeSuppliers | X instant, credit | Trade payables | The amount of payment due to suppliers for goods and services used in the entity’s business. | common practice: IAS 1 78 |
| ifrs-full | TradeAndOtherPayablesUndiscountedCashFlows | X instant, credit | Trade and other payables, undiscounted cash flows | The amount of contractual undiscounted cash flows in relation to trade and other payables. [Refer: Trade and other payables] | example: IFRS 7 B11D, example: IFRS 7 IG31A |
| ifrs-full | TradeAndOtherReceivables | X instant, debit | Trade and other receivables | The amount of trade receivables and other receivables. [Refer: Trade receivables; Other receivables] | disclosure: IAS 1 54 h, disclosure: IAS 1 78 b |
| ifrs-full | TradeAndOtherReceivablesAbstract | | Trade and other receivables [abstract] | | |
| ifrs-full | TradeAndOtherReceivablesDueFromRelatedParties | X instant, debit | Receivables due from related parties | The amount of receivables due from related parties. [Refer: Related parties [member]] | example: IAS 1 78 b |
| ifrs-full | TradeReceivables | X instant, debit | Trade receivables | The amount due from customers for goods and services sold. | example: IAS 1 78 b |
| ifrs-full | TradeReceivablesMember | member | Trade receivables [member] | This member stands for trade receivables. [Refer: Trade receivables] | common practice: IAS 1 112 c, disclosure: IFRS 7 35H b iii, disclosure: IFRS 7 35M b iii, example: IFRS 7 35N |
| ifrs-full | TradingEquitySecuritiesMember | member | Trading equity securities [member] | This member stands for equity instruments that (a) are acquired or incurred principally for the purpose of selling or repurchasing it in the near term; or (b) on initial recognition are part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking. | example: IFRS 13 IE60, example: IFRS 13 94 |
| ifrs-full | TradingIncomeExpense | X duration, credit | Trading income (expense) | The amount of income (expense) relating to trading assets and liabilities. | common practice: IAS 1 85 |
| ifrs-full | TradingIncomeExpenseAbstract | | Trading income (expense) [abstract] | | |
| ifrs-full | TradingIncomeExpenseOnDebtInstruments | X duration, credit | Trading income (expense) on debt instruments | The amount of trading income (expense) relating to debt instruments. [Refer: Debt instruments held; Trading income (expense)] | common practice: IAS 1 112 c |
| ifrs-full | TradingIncomeExpenseOnDerivativeFinancialInstruments | X duration, credit | Trading income (expense) on derivative financial instruments | The amount of trading income (expense) relating to derivative financial instruments. [Refer: Derivatives [member]; Trading income (expense)] | common practice: IAS 1 112 c |
| ifrs-full | TradingIncomeExpenseOnEquityInstruments | X duration, credit | Trading income (expense) on equity instruments | The amount of trading income (expense) relating to equity instruments. [Refer: Equity instruments held; Trading income (expense)] | common practice: IAS 1 112 c |
| ifrs-full | TradingIncomeExpenseOnForeignExchangeContracts | X duration, credit | Trading income (expense) on foreign exchange contracts | The amount of trading income (expense) relating to foreign exchange contracts. [Refer: Trading income (expense)] | common practice: IAS 1 112 c |
| ifrs-full | TradingSecuritiesMember | member | Trading securities [member] | This member stands for financial instruments that (a) are acquired or incurred principally for the purpose of selling or repurchasing it in the near term; or (b) on initial recognition are part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking. [Refer: Financial instruments, class [member]] | example: IFRS 7 IG40B, example: IFRS 7 6 |
| ifrs-full | TransactionPriceAllocatedToRemainingPerformanceObligations | X instant, credit | Transaction price allocated to remaining performance obligations | The amount of the transaction price allocated to the performance obligations that are unsatisfied (or partially unsatisfied) as of the end of the reporting period. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties (for example, some sales taxes). [Refer: Performance obligations [member]] | disclosure: IFRS 15 120 a |
| ifrs-full | TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAxis | axis | Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 3 B64 l |
| ifrs-full | TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationMember | member | Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [member] | This member stands for transactions that are recognised separately from the acquisition of assets and assumption of liabilities in business combinations. It also represents the standard value for the “Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination” axis if no other member is used. [Refer: Business combinations [member]] | disclosure: IFRS 3 B64 l |
| ifrs-full | TransferBetweenFinancialLiabilitiesAndEquityAttributableToChangeInRedemptionProhibition | X duration | Transfer between financial liabilities and equity attributable to change in redemption prohibition | The amount transferred between financial liabilities and the equity attributable to a change in the redemption prohibition. | disclosure: IFRIC 2 13 |
| ifrs-full | TransferFromInvestmentPropertyUnderConstructionOrDevelopmentInvestmentProperty | X duration, debit | Transfer from investment property under construction or development, investment property | The amount transferred from investment property under construction or development to completed investment property. [Refer: Investment property] | common practice: IAS 40 76, common practice: IAS 40 79 d |
| ifrs-full | TransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentProperty | X duration, debit | Transfer from (to) inventories and owner-occupied property, investment property | The amount transferred from (to) inventories and owner-occupied property to (from) investment property. [Refer: Inventories; Investment property] | disclosure: IAS 40 76 f, disclosure: IAS 40 79 d vii |
| ifrs-full | TransfersFromToOtherRetirementBenefitPlans | X duration, credit | Transfers from (to) other retirement benefit plans | The increase (decrease) in net assets available for benefits resulting from transfers from (to) other retirement benefit plans. [Refer: Assets (liabilities) of benefit plan] | disclosure: IAS 26 35 b x |
| ifrs-full | TransfersIntoLevel3OfFairValueHierarchyAssets | X duration, debit | Transfers into Level 3 of fair value hierarchy, assets | The amount of transfers of assets into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]] | disclosure: IFRS 13 93 e iv |
| ifrs-full | TransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstruments | X duration, credit | Transfers into Level 3 of fair value hierarchy, entity’s own equity instruments | The amount of transfers of the entity’s own equity instruments into Level 3 of the fair value hierarchy. [Refer: Entity’s own equity instruments [member]; Level 3 of fair value hierarchy [member]] | disclosure: IFRS 13 93 e iv |
| ifrs-full | TransfersIntoLevel3OfFairValueHierarchyLiabilities | X duration, credit | Transfers into Level 3 of fair value hierarchy, liabilities | The amount of transfers of liabilities into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]] | disclosure: IFRS 13 93 e iv |
| ifrs-full | TransfersOfCumulativeGainLossWithinEquity | X duration | Transfers of cumulative gain (loss) within equity when changes in liability’s credit risk are presented in other comprehensive income | The amount of transfers within equity of the cumulative gain (loss) on financial liabilities designated as at fair value through profit or loss for which changes in the liability’s credit risk are presented in other comprehensive income. [Refer: Financial liabilities at fair value through profit or loss] | disclosure: IFRS 7 10 c |
| ifrs-full | TransfersOfResearchAndDevelopmentFromEntityRelatedPartyTransactions | X duration | Transfers of research and development from entity, related party transactions | The amount of transfers of research and development from the entity in related party transactions. [Refer: Related parties [member]] | example: IAS 24 21 e |
| ifrs-full | TransfersOfResearchAndDevelopmentToEntityRelatedPartyTransactions | X duration | Transfers of research and development to entity, related party transactions | The amount of transfers of research and development to the entity in related party transactions. [Refer: Related parties [member]] | example: IAS 24 21 e |
| ifrs-full | TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAssets | X duration | Transfers out of Level 1 into Level 2 of fair value hierarchy, assets held at end of reporting period | The amount of transfers out of Level 1 and into Level 2 of the fair value hierarchy of assets held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] | disclosure: IFRS 13 93 c |
| ifrs-full | TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEntitysOwnEquityInstruments | X duration | Transfers out of Level 1 into Level 2 of fair value hierarchy, entity’s own equity instruments held at end of reporting period | The amount of transfers out of Level 1 and into Level 2 of the fair value hierarchy of the entity’s own equity instruments held at the end of the reporting period. [Refer: Entity’s own equity instruments [member]; Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] | disclosure: IFRS 13 93 c |
| ifrs-full | TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyLiabilities | X duration | Transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities held at end of reporting period | The amount of transfers out of Level 1 and into Level 2 of the fair value hierarchy of liabilities held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] | disclosure: IFRS 13 93 c |
| ifrs-full | TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssets | X duration | Transfers out of Level 2 into Level 1 of fair value hierarchy, assets held at end of reporting period | The amount of transfers out of Level 2 and into Level 1 of the fair value hierarchy of assets held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] | disclosure: IFRS 13 93 c |
| ifrs-full | TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEntitysOwnEquityInstruments | X duration | Transfers out of Level 2 into Level 1 of fair value hierarchy, entity’s own equity instruments held at end of reporting period | The amount of any transfers out of Level 2 and into Level 1 of the fair value hierarchy of the entity’s own equity instruments held at the end of the reporting period. [Refer: Entity’s own equity instruments [member]; Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] | disclosure: IFRS 13 93 c |
| ifrs-full | TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilities | X duration | Transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities held at end of reporting period | The amount of transfers out of Level 2 and into Level 1 of the fair value hierarchy of liabilities held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]] | disclosure: IFRS 13 93 c |
| ifrs-full | TransfersOutOfLevel3OfFairValueHierarchyAssets | X duration, credit | Transfers out of Level 3 of fair value hierarchy, assets | The amount of transfers of assets out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]] | disclosure: IFRS 13 93 e iv |
| ifrs-full | TransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstruments | X duration, debit | Transfers out of Level 3 of fair value hierarchy, entity’s own equity instruments | The amount of transfers of the entity’s own equity instruments out of Level 3 of the fair value hierarchy. [Refer: Entity’s own equity instruments [member]; Level 3 of fair value hierarchy [member]] | disclosure: IFRS 13 93 e iv |
| ifrs-full | TransfersOutOfLevel3OfFairValueHierarchyLiabilities | X duration, debit | Transfers out of Level 3 of fair value hierarchy, liabilities | The amount of transfers of liabilities out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]] | disclosure: IFRS 13 93 e iv |
| ifrs-full | TransfersUnderFinanceAgreementsFromEntityRelatedPartyTransactions | X duration | Transfers under finance agreements from entity, related party transactions | The amount of transfers under finance agreements from the entity in related party transactions, including loans and equity contributions in cash or in kind. [Refer: Related parties [member]] | example: IAS 24 21 g |
| ifrs-full | TransfersUnderFinanceAgreementsToEntityRelatedPartyTransactions | X duration | Transfers under finance agreements to entity, related party transactions | The amount of transfers under finance agreements to the entity in related party transactions, including loans and equity contributions in cash or in kind. [Refer: Related parties [member]] | example: IAS 24 21 g |
| ifrs-full | TransfersUnderLicenseAgreementsFromEntityRelatedPartyTransactions | X duration | Transfers under licence agreements from entity, related party transactions | The amount of transfers under licence agreements from the entity in related party transactions. [Refer: Related parties [member]] | example: IAS 24 21 f |
| ifrs-full | TransfersUnderLicenseAgreementsToEntityRelatedPartyTransactions | X duration | Transfers under licence agreements to entity, related party transactions | The amount of transfers under licence agreements to the entity in related party transactions. [Refer: Related parties [member]] | example: IAS 24 21 f |
| ifrs-full | TransportationExpense | X duration, debit | Transportation expense | The amount of expense arising from transportation services. | common practice: IAS 1 112 c |
| ifrs-full | TravelExpense | X duration, debit | Travel expense | The amount of expense arising from travel. | common practice: IAS 1 112 c |
| ifrs-full | TreasuryShares | X instant, debit | Treasury shares | An entity’s own equity instruments, held by the entity or other members of the consolidated group. | example: IAS 1 78 e, disclosure: IAS 32 34 |
| ifrs-full | TreasurySharesMember | member | Treasury shares [member] | This member stands for the entity’s own equity instruments, held by the entity or other members of the consolidated group. | disclosure: IAS 1 106 |
| ifrs-full | TwelvemonthExpectedCreditLossesMember | member | 12-month expected credit losses [member] | This member stands for the portion of lifetime expected credit losses that represent the expected credit losses that result from default events on a financial instrument that are possible within the 12 months after the reporting date. [Refer: Type of measurement of expected credit losses [member]; Lifetime expected credit losses [member]] | disclosure: IFRS 7 35H a, disclosure: IFRS 7 35M a |
| ifrs-full | TwoYearsBeforeReportingYearMember | member | Two years before reporting year [member] | This member stands for a year that ended two years before the end of the reporting year. | disclosure: IFRS 17 130 – Effective 2021-01-01 |
| ifrs-full | TypeOfMeasurementOfExpectedCreditLossesAxis | axis | Type of measurement of expected credit losses [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 7 35H, disclosure: IFRS 7 35M |
| ifrs-full | TypeOfMeasurementOfExpectedCreditLossesMember | member | Type of measurement of expected credit losses [member] | This member stands for all types of measurement of expected credit losses. Expected credit losses are the weighted average of credit losses with the respective risks of a default occurring as the weights. This member also represents the standard value for the “Type of measurement of expected credit losses” axis if no other member is used. | disclosure: IFRS 7 35H, disclosure: IFRS 7 35M |
| ifrs-full | TypesOfContractsAxis | axis | Types of contracts [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | example: IFRS 15 B89 d, example: IFRS 17 96 a – Effective 2021-01-01 |
| ifrs-full | TypesOfContractsMember | member | Types of contracts [member] | This member stands for all types of contracts with customers. It also represents the standard value for the “Types of contracts” axis if no other member is used. | example: IFRS 15 B89 d, example: IFRS 17 96 a – Effective 2021-01-01 |
| ifrs-full | TypesOfCustomersAxis | axis | Types of customers [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | example: IFRS 15 B89 c |
| ifrs-full | TypesOfCustomersMember | member | Types of customers [member] | This member stands for all types of customers. It also represents the standard value for the “Types of customers” axis if no other member is used. | example: IFRS 15 B89 c |
| ifrs-full | TypesOfFinancialAssetsAxis | axis | Types of financial assets [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 7 B52, disclosure: IFRS 7 B51 |
| ifrs-full | TypesOfFinancialLiabilitiesAxis | axis | Types of financial liabilities [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 7 B52, disclosure: IFRS 7 B51 |
| ifrs-full | TypesOfHedgesAxis | axis | Types of hedges [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 7 24A, disclosure: IFRS 7 24B, disclosure: IFRS 7 24C, disclosure: IFRS 7 22 – Expiry date 2021-01-01 |
| ifrs-full | TypesOfHedgesMember | member | Hedges [member] | This member stands for all types of hedges. It also represents the standard value for the “Types of hedges” axis if no other member is used. | disclosure: IFRS 7 24A, disclosure: IFRS 7 24B, disclosure: IFRS 7 24C, disclosure: IFRS 7 22 – Expiry date 2021-01-01 |
| ifrs-full | TypesOfInstrumentMember | member | Types of instrument [member] | This member stands for all types of financial instruments. It also represents the standard value for the “Continuing involvement in derecognised financial assets by type of instrument” axis if no other member is used. | example: IFRS 7 B33 |
| ifrs-full | TypesOfInsuranceContractsAxis | axis | Types of insurance contracts [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | common practice: IFRS 4 Disclosure – Expiry date 2021-01-01 |
| ifrs-full | TypesOfInterestRatesAxis | axis | Types of interest rates [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | common practice: IFRS 7 39 |
| ifrs-full | TypesOfInvestmentPropertyAxis | axis | Types of investment property [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | common practice: IAS 1 112 c |
| ifrs-full | TypesOfRateregulatedActivitiesAxis | axis | Types of rate-regulated activities [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 14 30, disclosure: IFRS 14 33 |
| ifrs-full | TypesOfRisksAxis | axis | Types of risks [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 17 124 – Effective 2021-01-01, disclosure: IFRS 17 125 – Effective 2021-01-01, disclosure: IFRS 17 127 – Effective 2021-01-01, disclosure: IFRS 17 128 a – Effective 2021-01-01, disclosure: IFRS 7 33, disclosure: IFRS 7 34, disclosure: IFRS 7 21C |
| ifrs-full | TypesOfRisksMember | member | Risks [member] | This member stands for all types of risks. It also represents the standard value for the “Types of risks” axis if no other member is used. | disclosure: IFRS 17 124 – Effective 2021-01-01, disclosure: IFRS 17 125 – Effective 2021-01-01, disclosure: IFRS 17 127 – Effective 2021-01-01, disclosure: IFRS 17 128 a – Effective 2021-01-01, disclosure: IFRS 7 33, disclosure: IFRS 7 34, disclosure: IFRS 7 21C |
| ifrs-full | TypesOfSharebasedPaymentArrangementsAxis | axis | Types of share-based payment arrangements [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 2 45 |
| ifrs-full | TypesOfTransferMember | member | Types of transfer [member] | This member stands for all types of transfers of financial instruments. It also represents the standard value for the “Continuing involvement in derecognised financial assets by type of transfer” axis if no other member is used. | example: IFRS 7 B33 |
| ifrs-full | UMTSLicencesMember | member | UMTS licences [member] | This member stands for Universal Mobile Telecommunications System licenses. [Refer: Licences and franchises] | common practice: IAS 38 119 |
| ifrs-full | UnallocatedAmountsMember | member | Unallocated amounts [member] | This member stands for items that have not been allocated to operating segments. | example: IFRS 8 IG4, example: IFRS 8 28 |
| ifrs-full | UnallocatedGoodwill | X instant, debit | Unallocated goodwill | The amount of goodwill acquired in a business combination that has not been allocated to a cash-generating unit (group of units). [Refer: Goodwill; Cash-generating units [member]; Business combinations [member]] | disclosure: IAS 36 133 |
| ifrs-full | UnconsolidatedStructuredEntitiesAxis | axis | Unconsolidated structured entities [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 12 B4 e |
| ifrs-full | UnconsolidatedStructuredEntitiesControlledByInvestmentEntityAxis | axis | Unconsolidated structured entities controlled by investment entity [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 12 19F |
| ifrs-full | UnconsolidatedStructuredEntitiesControlledByInvestmentEntityMember | member | Unconsolidated structured entities controlled by investment entity [member] | This member stands for unconsolidated structured entities controlled by an investment entity. It also represents the standard value for the “Unconsolidated structured entities controlled by investment entity” axis if no other member is used. [Refer: Disclosure of investment entities [text block]; Unconsolidated structured entities [member]] | disclosure: IFRS 12 19F |
| ifrs-full | UnconsolidatedStructuredEntitiesMember | member | Unconsolidated structured entities [member] | This member stands for unconsolidated structured entities. A structured entity is an entity that has been designed so that voting or similar rights are not the dominant factor in deciding who controls the entity, such as when any voting rights relate to administrative tasks only and the relevant activities are directed by means of contractual arrangements. [Refer: Consolidated [member]] | disclosure: IFRS 12 B4 e |
| ifrs-full | UnconsolidatedSubsidiariesAxis | axis | Unconsolidated subsidiaries [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 12 19B |
| ifrs-full | UnconsolidatedSubsidiariesControlledBySubsidiariesOfInvestmentEntityMember | member | Unconsolidated subsidiaries controlled by subsidiaries of investment entity [member] | This member stands for unconsolidated subsidiaries controlled by subsidiaries of the investment entity. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]] | disclosure: IFRS 12 19C |
| ifrs-full | UnconsolidatedSubsidiariesMember | member | Unconsolidated subsidiaries [member] | This member stands for unconsolidated subsidiaries. [Refer: Subsidiaries [member]] | disclosure: IFRS 12 19B |
| ifrs-full | UnconsolidatedSubsidiariesThatInvestmentEntityControlsDirectlyMember | member | Unconsolidated subsidiaries that investment entity controls directly [member] | This member stands for unconsolidated subsidiaries that the investment entity controls directly. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]] | disclosure: IFRS 12 19B |
| ifrs-full | UndatedSubordinatedLiabilities | X instant, credit | Undated subordinated liabilities | The amount of subordinated liabilities that do not have a specified repayment date. [Refer: Subordinated liabilities] | common practice: IAS 1 112 c |
| ifrs-full | UndiscountedCashOutflowRequiredToRepurchaseDerecognisedFinancialAssets | X instant, credit | Undiscounted cash outflow required to repurchase derecognised financial assets | The undiscounted cash outflows that would, or may be, required to repurchase derecognised financial assets (for example, the strike price in an option agreement). [Refer: Financial assets] | disclosure: IFRS 7 42E d |
| ifrs-full | UndiscountedExpectedCreditLossesAtInitialRecognitionOnPurchasedOrOriginatedCreditimpairedFinancialAssetsInitiallyRecognised | X duration, credit | Undiscounted expected credit losses at initial recognition on purchased or originated credit-impaired financial assets initially recognised | The amount of undiscounted expected credit losses at initial recognition on financial assets initially recognised during the reporting period as purchased or originated credit-impaired. | disclosure: IFRS 7 35H c |
| ifrs-full | UndiscountedFinanceLeasePaymentsToBeReceived | X instant, debit | Undiscounted finance lease payments to be received | The amount of undiscounted finance lease payments to be received. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. | disclosure: IFRS 16 94 |
| ifrs-full | UndiscountedOperatingLeasePaymentsToBeReceived | X instant, debit | Undiscounted operating lease payments to be received | The amount of undiscounted operating lease payments to be received. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. | disclosure: IFRS 16 97 |
| ifrs-full | UndrawnBorrowingFacilities | X instant, credit | Undrawn borrowing facilities | The amount of undrawn borrowing facilities that may be available for future operating activities and to settle capital commitments. [Refer: Capital commitments] | example: IAS 7 50 a |
| ifrs-full | UnearnedFinanceIncomeRelatingToFinanceLeasePaymentsReceivable | X instant, credit | Unearned finance income relating to finance lease payments receivable | The amount of unearned finance income relating to the finance lease payments receivable. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. [Refer: Finance income] | disclosure: IFRS 16 94 |
| ifrs-full | UnearnedPremiums | X instant, credit | Unearned premiums | The amount of liability for written premiums on insurance contracts that have not yet been earned. [Refer: Types of insurance contracts [member]] | example: IFRS 4 IG22 a – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01 |
| ifrs-full | UnobservableInputsAxis | axis | Unobservable inputs [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 13 93 d, common practice: IFRS 13 93 h |
| ifrs-full | UnobservableInputsMember | member | Unobservable inputs [member] | This member stands for all the unobservable inputs. It also represents the standard value for the “Unobservable inputs” axis if no other member is used. | disclosure: IFRS 13 93 d, common practice: IFRS 13 93 h |
| ifrs-full | UnratedCreditExposures | X instant | Unrated credit exposures | The amount of credit exposure that has not been rated by external rating agencies. [Refer: Credit exposure] | example: IFRS 7 IG24 c – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01 |
| ifrs-full | UnrealisedForeignExchangeGainsLossesMember | member | Unrealised foreign exchange gains (losses) [member] | This member stands for gains (losses) resulting from changes in foreign exchange rates which have not yet been realised. | common practice: IAS 12 81 g |
| ifrs-full | UnrecognisedShareOfLossesOfAssociates | X duration, debit | Unrecognised share of losses of associates | The amount of the unrecognised share of associates’ losses if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Associates [member]] | disclosure: IFRS 12 22 c |
| ifrs-full | UnrecognisedShareOfLossesOfJointVentures | X duration, debit | Unrecognised share of losses of joint ventures | The amount of the unrecognised share of joint ventures’ losses if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Joint ventures [member]] | disclosure: IFRS 12 22 c |
| ifrs-full | UnsecuredBankLoansReceived | X instant, credit | Unsecured bank loans received | The amount of loans received from banks that have not been secured by collateral. [Refer: Loans received] | common practice: IAS 1 112 c |
| ifrs-full | UnusedProvisionReversedOtherProvisions | X duration, debit | Unused provision reversed, other provisions | The amount reversed for unused other provisions. [Refer: Other provisions] | disclosure: IAS 37 84 d |
| ifrs-full | UnusedTaxCreditsForWhichNoDeferredTaxAssetRecognised | X instant | Unused tax credits for which no deferred tax asset recognised | The amount of unused tax credits for which no deferred tax asset is recognised in the statement of financial position. [Refer: Unused tax credits [member]] | disclosure: IAS 12 81 e |
| ifrs-full | UnusedTaxCreditsMember | member | Unused tax credits [member] | This member stands for tax credits that have been received and are carried forward for use against future taxable profit. | disclosure: IAS 12 81 g |
| ifrs-full | UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised | X instant | Unused tax losses for which no deferred tax asset recognised | The amount of unused tax losses for which no deferred tax asset is recognised in the statement of financial position. [Refer: Unused tax losses [member]] | disclosure: IAS 12 81 e |
| ifrs-full | UnusedTaxLossesMember | member | Unused tax losses [member] | This member stands for tax losses that have been incurred and are carried forward for use against future taxable profit. | disclosure: IAS 12 81 g |
| ifrs-full | UsefulLifeMeasuredAsPeriodOfTimeBiologicalAssetsAtCost | DUR | Useful life measured as period of time, biological assets, at cost | The useful life, measured as period of time, used for biological assets. [Refer: Biological assets] | disclosure: IAS 41 54 e |
| ifrs-full | UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill | DUR | Useful life measured as period of time, intangible assets other than goodwill | The useful life, measured as period of time, used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill] | disclosure: IAS 38 118 a |
| ifrs-full | UsefulLifeMeasuredAsPeriodOfTimeInvestmentPropertyCostModel | DUR | Useful life measured as period of time, investment property, cost model | The useful life, measured as period of time, used for investment property. [Refer: Investment property] | disclosure: IAS 40 79 b |
| ifrs-full | UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment | DUR | Useful life measured as period of time, property, plant and equipment | The useful life, measured as period of time, used for property, plant and equipment. [Refer: Property, plant and equipment] | disclosure: IAS 16 73 c |
| ifrs-full | UsefulLifeMeasuredInProductionOrOtherSimilarUnitsBiologicalAssetsAtCost | X.XX duration | Useful life measured in production or other similar units, biological assets, at cost | The useful life, measured in production or other similar units, used for biological assets. [Refer: Biological assets] | disclosure: IAS 41 54 e |
| ifrs-full | UsefulLifeMeasuredInProductionOrOtherSimilarUnitsIntangibleAssetsOtherThanGoodwill | X.XX duration | Useful life measured in production or other similar units, intangible assets other than goodwill | The useful life, measured in production or other similar units, used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill] | disclosure: IAS 38 118 a |
| ifrs-full | UsefulLifeMeasuredInProductionOrOtherSimilarUnitsPropertyPlantAndEquipment | X.XX duration | Useful life measured in production or other similar units, property, plant and equipment | The useful life, measured in production or other similar units, used for property, plant and equipment. [Refer: Property, plant and equipment] | disclosure: IAS 16 73 c |
| ifrs-full | UtilisationAllowanceAccountForCreditLossesOfFinancialAssets | X duration, debit | Utilisation, allowance account for credit losses of financial assets | The decrease in an allowance account for credit losses of financial assets resulting from the utilisation of the allowance. [Refer: Allowance account for credit losses of financial assets] | common practice: IFRS 7 16 – Expiry date 2021-01-01 |
| ifrs-full | UtilitiesExpense | X duration, debit | Utilities expense | The amount of expense arising from purchased utilities. | common practice: IAS 1 112 c |
| ifrs-full | ValuationTechniquesMember | member | Valuation techniques [member] | This member stands for valuation techniques used by the entity to measure fair value. It also represents the standard value for the “Valuation techniques used in fair value measurement” axis if no other member is used. [Refer: At fair value [member]] | disclosure: IFRS 13 93 d |
| ifrs-full | ValuationTechniquesUsedInFairValueMeasurementAxis | axis | Valuation techniques used in fair value measurement [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 13 93 d |
| ifrs-full | ValueAddedTaxPayables | X instant, credit | Value added tax payables | The amount of payables related to a value added tax. | common practice: IAS 1 78 |
| ifrs-full | ValueAddedTaxReceivables | X instant, debit | Value added tax receivables | The amount of receivables related to a value added tax. | common practice: IAS 1 78 b |
| ifrs-full | ValueAtRisk | X instant | Value at risk | The measure of a potential loss exposure as a result of future market movements, based on a specified confidence interval and measurement horizon. | common practice: IFRS 7 41 |
| ifrs-full | ValueOfBusinessAcquiredMember | member | Value of business acquired [member] | This member stands for a class of intangible assets representing the difference between (a) the fair value of the contractual insurance rights acquired and the insurance obligations assumed in a business combination; and (b) the amount of liability measured in accordance with the insurer’s accounting policies for insurance contracts that it issues. [Refer: Business combinations [member]] | common practice: IAS 38 119 |
| ifrs-full | Vehicles | X instant, debit | Vehicles | The amount of property, plant and equipment representing vehicles used in the entity’s operations, specifically to include aircraft, motor vehicles and ships. [Refer: Property, plant and equipment] | common practice: IAS 16 37 |
| ifrs-full | VehiclesAbstract | | Vehicles [abstract] | | |
| ifrs-full | VehiclesMember | member | Vehicles [member] | This member stands for a class of property, plant and equipment representing vehicles used in the entity’s operations, specifically to include aircraft, motor vehicles and ships. [Refer: Property, plant and equipment] | common practice: IAS 16 37 |
| ifrs-full | VoluntaryChangesInAccountingPolicyAxis | axis | Voluntary changes in accounting policy [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IAS 8 29 |
| ifrs-full | VoluntaryChangesInAccountingPolicyMember | member | Voluntary changes in accounting policy [member] | This member stands for changes in accounting policy that result in the financial statements providing reliable and more relevant information about the effects of transactions, other events or conditions on the entity’s financial position, financial performance or cash flows. Early application of an IFRS is not considered a voluntary change in accounting policy. It also represents the standard value for the “Voluntary changes in accounting policy” axis if no other member is used. | disclosure: IAS 8 29 |
| ifrs-full | WagesAndSalaries | X duration, debit | Wages and salaries | A class of employee benefits expense that represents wages and salaries. [Refer: Employee benefits expense] | common practice: IAS 19 9 |
| ifrs-full | WarrantyContingentLiabilityMember | member | Warranty contingent liability [member] | This member stands for a contingent liability for estimated costs of making good under warranties for products sold. [Refer: Contingent liabilities [member]] | example: IAS 37 88 |
| ifrs-full | WarrantyProvision | X instant, credit | Warranty provision | The amount of provision for estimated costs of making good under warranties for products sold. [Refer: Provisions] | example: IAS 37 Example 1 Warranties, example: IAS 37 87 |
| ifrs-full | WarrantyProvisionAbstract | | Warranty provision [abstract] | | |
| ifrs-full | WarrantyProvisionMember | member | Warranty provision [member] | This member stands for a provision for estimated costs of making good under warranties for products sold. [Refer: Other provisions [member]] | example: IAS 37 87, example: IAS 37 Example 1 Warranties |
| ifrs-full | WeightedAverageCostOfCapitalMeasurementInputMember | member | Weighted average cost of capital, measurement input [member] | This member stands for the weighted average cost of capital used as a measurement input. | example: IFRS 13 93 d, example: IFRS 13 IE63 |
| ifrs-full | WeightedAverageDurationOfDefinedBenefitObligation2019 | DUR | Weighted average duration of defined benefit obligation | The weighted average duration of a defined benefit obligation. [Refer: Weighted average [member]] | disclosure: IAS 19 147 c |
| ifrs-full | WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement2019 | X.XX instant | Weighted average exercise price of other equity instruments exercisable in share-based payment arrangement | The weighted average exercise price of other equity instruments (ie other than share options) exercisable in a share-based payment arrangement. [Refer: Weighted average [member]] | common practice: IFRS 2 45 |
| ifrs-full | WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement2019 | X.XX duration | Weighted average exercise price of other equity instruments exercised or vested in share-based payment arrangement | The weighted average exercise price of other equity instruments (ie other than share options) exercised or vested in a share-based payment arrangement. [Refer: Weighted average [member]] | common practice: IFRS 2 45 |
| ifrs-full | WeightedAverageExercisePriceOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangement2019 | X.XX duration | Weighted average exercise price of other equity instruments expired in share-based payment arrangement | The weighted average exercise price of other equity instruments (ie other than share options) expired in a share-based payment arrangement. [Refer: Weighted average [member]] | common practice: IFRS 2 45 |
| ifrs-full | WeightedAverageExercisePriceOfOtherEquityInstrumentsForfeitedInSharebasedPaymentArrangement2019 | X.XX duration | Weighted average exercise price of other equity instruments forfeited in share-based payment arrangement | The weighted average exercise price of other equity instruments (ie other than share options) forfeited in a share-based payment arrangement. [Refer: Weighted average [member]] | common practice: IFRS 2 45 |
| ifrs-full | WeightedAverageExercisePriceOfOtherEquityInstrumentsGrantedInSharebasedPaymentArrangement2019 | X.XX duration | Weighted average exercise price of other equity instruments granted in share-based payment arrangement | The weighted average exercise price of other equity instruments (ie other than share options) granted in a share-based payment arrangement. [Refer: Weighted average [member]] | common practice: IFRS 2 45 |
| ifrs-full | WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019 | X.XX instant | Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement | The weighted average exercise price of other equity instruments (ie other than share options) outstanding in a share-based payment arrangement. [Refer: Weighted average [member]] | common practice: IFRS 2 45 |
| ifrs-full | WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019 | X.XX instant | Weighted average exercise price of share options exercisable in share-based payment arrangement | The weighted average exercise price of share options exercisable in a share-based payment arrangement. [Refer: Weighted average [member]] | disclosure: IFRS 2 45 b vii |
| ifrs-full | WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019 | X.XX duration | Weighted average exercise price of share options exercised in share-based payment arrangement | The weighted average exercise price of share options exercised in a share-based payment arrangement. [Refer: Weighted average [member]] | disclosure: IFRS 2 45 b iv |
| ifrs-full | WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement2019 | X.XX duration | Weighted average exercise price of share options expired in share-based payment arrangement | The weighted average exercise price of share options expired in a share-based payment arrangement. [Refer: Weighted average [member]] | disclosure: IFRS 2 45 b v |
| ifrs-full | WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019 | X.XX duration | Weighted average exercise price of share options forfeited in share-based payment arrangement | The weighted average exercise price of share options forfeited in a share-based payment arrangement. [Refer: Weighted average [member]] | disclosure: IFRS 2 45 b iii |
| ifrs-full | WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019 | X.XX duration | Weighted average exercise price of share options granted in share-based payment arrangement | The weighted average exercise price of share options granted in a share-based payment arrangement. [Refer: Weighted average [member]] | disclosure: IFRS 2 45 b ii |
| ifrs-full | WeightedAverageExercisePriceOfShareOptionsInSharebasedPaymentArrangementExercisedDuringPeriodAtDateOfExercise2019 | X.XX duration | Weighted average share price for share options in share-based payment arrangement exercised during period at date of exercise | The weighted average share price at the date of exercise for share options that are exercised in a share-based payment arrangement. [Refer: Share-based payment arrangements [member]; Weighted average [member]] | disclosure: IFRS 2 45 c |
| ifrs-full | WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019 | X.XX instant | Weighted average exercise price of share options outstanding in share-based payment arrangement | The weighted average exercise price of share options outstanding in a share-based payment arrangement. [Refer: Weighted average [member]] | disclosure: IFRS 2 45 b i, disclosure: IFRS 2 45 b vi |
| ifrs-full | WeightedAverageFairValueAtMeasurementDateOtherEquityInstrumentsGranted | X instant, credit | Weighted average fair value at measurement date, other equity instruments granted | The weighted average fair value at the measurement date of granted equity instruments other than share options. [Refer: Weighted average [member]] | disclosure: IFRS 2 47 b |
| ifrs-full | WeightedAverageFairValueAtMeasurementDateShareOptionsGranted | X instant, credit | Weighted average fair value at measurement date, share options granted | The weighted average fair value of share options granted during the period at the measurement date. [Refer: Weighted average [member]] | disclosure: IFRS 2 47 a |
| ifrs-full | WeightedAverageLesseesIncrementalBorrowingRateAppliedToLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16 | X.XX instant | Weighted average lessee’s incremental borrowing rate applied to lease liabilities recognised at date of initial application of IFRS 16 | The weighted average lessee’s incremental borrowing rate applied to lease liabilities recognised in the statement of financial position at the date of initial application of IFRS 16. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment. | disclosure: IFRS 16 C12 a |
| ifrs-full | WeightedAverageMember | member | Weighted average [member] | This member stands for an average in which each quantity to be averaged is assigned a weight that determines the relative effect of each quantity on the average. | example: IFRS 13 IE63, example: IFRS 13 B6, disclosure: IFRS 14 33 b, disclosure: IFRS 17 120 – Effective 2021-01-01, common practice: IFRS 7 7 |
| ifrs-full | WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019 | DUR | Weighted average remaining contractual life of outstanding share options | The weighted average remaining contractual life of outstanding share options. [Refer: Weighted average [member]] | disclosure: IFRS 2 45 d |
| ifrs-full | WeightedAverageSharePrice2019 | X.XX duration | Weighted average share price | The weighted average share price. [Refer: Weighted average [member]] | disclosure: IFRS 2 45 c |
| ifrs-full | WeightedAverageSharePriceShareOptionsGranted2019 | X.XX duration | Weighted average share price, share options granted | The weighted average share price used as input to the option pricing model to calculate the fair value of share options granted. [Refer: Option pricing model [member]; Weighted average [member]] | disclosure: IFRS 2 47 a i |
| ifrs-full | WeightedAverageShares | shares | Weighted average number of ordinary shares outstanding | The number of ordinary shares outstanding at the beginning of the period, adjusted by the number of ordinary shares bought back or issued during the period multiplied by a time-weighting factor. | disclosure: IAS 33 70 b |
| ifrs-full | WeightedAverageSharesAndAdjustedWeightedAverageSharesAbstract | | Weighted average ordinary shares and adjusted weighted average ordinary shares [abstract] | | |
| ifrs-full | WhollyOrPartlyFundedDefinedBenefitPlansMember | member | Wholly or partly funded defined benefit plans [member] | This member stands for wholly funded or partly funded defined benefit plans. [Refer: Defined benefit plans [member]] | example: IAS 19 138 e |
| ifrs-full | WhollyUnfundedDefinedBenefitPlansMember | member | Wholly unfunded defined benefit plans [member] | This member stands for wholly unfunded defined benefit plans. [Refer: Defined benefit plans [member]] | example: IAS 19 138 e |
| ifrs-full | WorkInProgress | X instant, debit | Current work in progress | A classification of current inventory representing the amount of assets currently in production, which require further processes to be converted into finished goods or services. [Refer: Current finished goods; Inventories] | example: IAS 1 78 c, common practice: IAS 2 37 |
| ifrs-full | WritedownsReversalsOfInventories | X duration, debit | Write-downs (reversals of write-downs) of inventories | The amount recognised resulting from the write-down of inventories to net realisable value or reversals of those write-downs. [Refer: Inventories] | disclosure: IAS 1 98 a |
| ifrs-full | WritedownsReversalsOfPropertyPlantAndEquipment | X duration | Write-downs (reversals of write-downs) of property, plant and equipment | The amount recognised resulting from the write-down of property, plant and equipment to its recoverable amount or reversals of those write-downs. [Refer: Property, plant and equipment] | disclosure: IAS 1 98 a |
| ifrs-full | WritedownsReversalsOfWritedownsOfInventoriesAbstract | | Write-downs (reversals of write-downs) of inventories [abstract] | | |
| ifrs-full | WritedownsReversalsOfWritedownsOfPropertyPlantAndEquipmentAbstract | | Write-downs (reversals of write-downs) of property, plant and equipment [abstract] | | |
| ifrs-full | WrittenPutOptionsMember | member | Written put options [member] | This member stands for derivative financial contracts sold that oblige the entity to purchase an underlying asset at a specified strike price if the other party exercises the option. [Refer: Derivatives [member]] | example: IFRS 7 IG40B, example: IFRS 7 B33 |
| ifrs-full | YearsOfInsuranceClaimAxis | axis | Years of insurance claim [axis] | The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. | disclosure: IFRS 17 130 – Effective 2021-01-01 |
| ifrs-full | YieldUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItems | X.XX instant | Yield used to discount cash flows that do not vary based on returns on underlying items | The yield used to discount cash flows that do not vary based on the returns on underlying items, applying paragraph 36 of IFRS 17. Underlying items are items that determine some of the amounts payable to a policyholder. Underlying items can comprise any items; for example a reference portfolio of assets, the net assets of the entity, or a specified subset of the net assets of the entity. | disclosure: IFRS 17 120 – Effective 2021-01-01’ |

Prefix

Element name/role URI

Element type and attributes

Label

Documentation label

References

ifrs-full

AbnormallyLargeChangesInAssetPricesOrForeignExchangeRatesMember

member

Abnormally large changes in asset prices or foreign exchange rates [member]

This member stands for abnormally large changes in asset prices or foreign exchange rates.

example: IAS 10 22 g

ifrs-full

AccountingEstimatesAxis

axis

Accounting estimates [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IAS 8 39

ifrs-full

AccountingEstimatesMember

member

Accounting estimates [member]

This member stands for an asset, a liability or a periodic consumption of an asset, subject to adjustments that result from the assessment of the present status of, and expected future benefits and obligations associated with, assets and liabilities. It also represents the standard value for the “Accounting estimates” axis if no other member is used.

disclosure: IAS 8 39

ifrs-full

AccountingProfit

X duration, credit

Accounting profit

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

disclosure: IAS 12 81 c ii, disclosure: IAS 12 81 c i

ifrs-full

Accruals

X instant, credit

Accruals

The amount of liabilities to pay for goods or services that have been received or supplied but have not been paid, invoiced or formally agreed with the supplier, including amounts due to employees.

common practice: IAS 1 78

ifrs-full

AccrualsAndDeferredIncome

X instant, credit

Accruals and deferred income

The amount of accruals and deferred income. [Refer: Accruals; Deferred income]

common practice: IAS 1 78

ifrs-full

AccrualsAndDeferredIncomeAbstract

Accruals and deferred income [abstract]

ifrs-full

AccrualsAndDeferredIncomeClassifiedAsCurrent

X instant, credit

Accruals and deferred income classified as current

The amount of accruals and deferred income classified as current. [Refer: Accruals and deferred income]

common practice: IAS 1 78

ifrs-full

AccrualsAndDeferredIncomeClassifiedAsCurrentAbstract

Accruals and deferred income classified as current [abstract]

ifrs-full

AccrualsAndDeferredIncomeClassifiedAsNoncurrent

X instant, credit

Accruals and deferred income classified as non-current

The amount of accruals and deferred income classified as non-current. [Refer: Accruals and deferred income]

common practice: IAS 1 78

ifrs-full

AccrualsAndDeferredIncomeClassifiedAsNoncurrentAbstract

Accruals and deferred income classified as non-current [abstract]

ifrs-full

AccrualsClassifiedAsCurrent

X instant, credit

Accruals classified as current

The amount of accruals classified as current. [Refer: Accruals]

common practice: IAS 1 78

ifrs-full

AccrualsClassifiedAsNoncurrent

X instant, credit

Accruals classified as non-current

The amount of accruals classified as non-current. [Refer: Accruals]

common practice: IAS 1 78

ifrs-full

AccruedIncome

X instant, debit

Accrued income

The amount of asset representing income that has been earned but is not yet received.

common practice: IAS 1 112 c

ifrs-full

AccumulatedChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssets

X instant, debit

Accumulated increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss, attributable to changes in credit risk of financial assets

The accumulated increase (decrease) in the fair value of financial assets designated as measured at fair value through profit or loss that is attributable to changes in the credit risk of the assets determined either: (a) as the amount of change in their fair value that is not attributable to changes in market conditions that gave rise to market risk; or (b) using an alternative method that the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Credit risk [member]; Market risk [member]; Increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss, attributable to changes in credit risk of financial assets]

disclosure: IFRS 7 9 c

ifrs-full

AccumulatedChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstruments

X instant

Accumulated increase (decrease) in fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss

The accumulated increase (decrease) in fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss. [Refer: Derivatives [member]; Increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss related credit derivatives or similar instruments; Financial assets]

disclosure: IFRS 7 9 d

ifrs-full

AccumulatedChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiability

X instant, credit

Accumulated increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability

The accumulated increase (decrease) in the fair value of financial liabilities that is attributable to changes in the credit risk of the liabilities. [Refer: Credit risk [member]; Market risk [member]; Increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability]

disclosure: IFRS 7 10 a, disclosure: IFRS 7 10A a

ifrs-full

AccumulatedChangesInFairValueOfLoanOrReceivableAttributableToChangesInCreditRiskOfFinancialAssets

X instant, debit

Accumulated increase (decrease) in fair value of loan or receivable, attributable to changes in credit risk of financial assets

The accumulated increase (decrease) in the fair value of loans or receivables that is attributable to changes in the credit risk of the assets determined either: (a) as the amount of change in their fair value that is not attributable to changes in the market conditions that gave rise to the market risk; or (b) using an alternative method the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Market risk [member]]

disclosure: IFRS 7 9 c – Expiry date 2021-01-01

ifrs-full

AccumulatedChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments

X instant

Accumulated increase (decrease) in fair value of credit derivatives or similar instruments related to loans or receivables

The aggregate increase (decrease) in the fair value of credit derivatives or similar instruments related to loans or receivables. [Refer: Derivatives [member]; Increase (decrease) in fair value of loans or receivables related credit derivatives or similar instruments]

disclosure: IFRS 7 9 d – Expiry date 2021-01-01

ifrs-full

AccumulatedDepreciationAmortisationAndImpairmentMember

member

Accumulated depreciation, amortisation and impairment [member]

This member stands for accumulated depreciation, amortisation and impairment. [Refer: Impairment loss; Depreciation and amortisation expense]

disclosure: IAS 16 73 d, disclosure: IAS 16 75 b, disclosure: IAS 38 118 c, disclosure: IAS 40 79 c, disclosure: IAS 41 54 f

ifrs-full

AccumulatedDepreciationAndAmortisationMember

member

Accumulated depreciation and amortisation [member]

This member stands for accumulated depreciation and amortisation. [Refer: Depreciation and amortisation expense]

common practice: IAS 16 73 d, disclosure: IAS 16 75 b, common practice: IAS 38 118 c, common practice: IAS 40 79 c, common practice: IAS 41 54 f

ifrs-full

AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountAssets

X instant, debit

Accumulated fair value hedge adjustment on hedged item included in carrying amount, assets

The accumulated amount of fair value hedge adjustment on a hedged item that is included in the carrying amount of the hedged item, recognised in the statement of financial position as an asset. [Refer: Hedged items [member]]

disclosure: IFRS 7 24B a ii

ifrs-full

AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountLiabilities

X instant, credit

Accumulated fair value hedge adjustment on hedged item included in carrying amount, liabilities

The accumulated amount of fair value hedge adjustment on a hedged item that is included in the carrying amount of the hedged item, recognised in the statement of financial position as a liability. [Refer: Hedged items [member]]

disclosure: IFRS 7 24B a ii

ifrs-full

AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesAssets

X instant, debit

Accumulated fair value hedge adjustment remaining in statement of financial position for hedged item that ceased to be adjusted for hedging gains and losses, assets

The accumulated amount of fair value hedge adjustment remaining in the statement of financial position for a hedged item that is a financial asset measured at amortised cost and has ceased to be adjusted for hedging gains and losses. [Refer: Financial assets at amortised cost; Hedged items [member]]

disclosure: IFRS 7 24B a v

ifrs-full

AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesLiabilities

X instant, credit

Accumulated fair value hedge adjustment remaining in statement of financial position for hedged item that ceased to be adjusted for hedging gains and losses, liabilities

The accumulated amount of fair value hedge adjustment remaining in the statement of financial position for a hedged item that is a financial liability measured at amortised cost and has ceased to be adjusted for hedging gains and losses. [Refer: Financial liabilities at amortised cost; Hedged items [member]]

disclosure: IFRS 7 24B a v

ifrs-full

AccumulatedImpairmentMember

member

Accumulated impairment [member]

This member stands for accumulated impairment. [Refer: Impairment loss]

common practice: IAS 16 73 d, common practice: IAS 38 118 c, common practice: IAS 40 79 c, common practice: IAS 41 54 f, disclosure: IFRS 3 B67 d, disclosure: IFRS 7 35H, example: IFRS 7 35N, example: IFRS 7 IG29 b – Expiry date 2021-01-01, example: IFRS 7 37 b – Expiry date 2021-01-01

ifrs-full

AccumulatedOtherComprehensiveIncome

X instant, credit

Accumulated other comprehensive income

The amount of accumulated items of income and expense (including reclassification adjustments) that are not recognised in profit or loss as required or permitted by other IFRSs. [Refer: IFRSs [member]; Other comprehensive income]

common practice: IAS 1 55

ifrs-full

AccumulatedOtherComprehensiveIncomeMember

member

Accumulated other comprehensive income [member]

This member stands for accumulated other comprehensive income. [Refer: Other comprehensive income]

common practice: IAS 1 108

ifrs-full

AcquisitionAndAdministrationExpenseRelatedToInsuranceContracts

X duration, debit

Acquisition and administration expense related to insurance contracts

The amount of acquisition and administration expense relating to insurance contracts. [Refer: Types of insurance contracts [member]]

common practice: IAS 1 85

ifrs-full

AcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDate

X instant, credit

Acquisition-date fair value of equity interest in acquiree held by acquirer immediately before acquisition date

The acquisition-date fair value of equity interest in the acquiree held by the acquirer immediately before the acquisition date in a business combination achieved in stages. [Refer: Business combinations [member]]

disclosure: IFRS 3 B64 p i

ifrs-full

AcquisitiondateFairValueOfTotalConsiderationTransferred

X instant, credit

Consideration transferred, acquisition-date fair value

The fair value, at acquisition date, of the consideration transferred in a business combination. [Refer: Business combinations [member]]

disclosure: IFRS 3 B64 f

ifrs-full

AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract

Acquisition-date fair value of total consideration transferred [abstract]

ifrs-full

AcquisitionrelatedCostsForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

X duration, debit

Acquisition-related costs for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination

The amount of acquisition-related costs for transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]]

disclosure: IFRS 3 B64 m

ifrs-full

AcquisitionrelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

X duration, debit

Acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination

The amount of acquisition-related costs recognised as an expense for transactions that are recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]]

disclosure: IFRS 3 B64 m

ifrs-full

AcquisitionsThroughBusinessCombinationsBiologicalAssets

X duration, debit

Acquisitions through business combinations, biological assets

The increase in biological assets resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Biological assets]

disclosure: IAS 41 50 e

ifrs-full

AcquisitionsThroughBusinessCombinationsDeferredAcquisitionCostsArisingFromInsuranceContracts

X duration, debit

Acquisitions through business combinations, deferred acquisition costs arising from insurance contracts

The increase in deferred acquisition costs arising from insurance contracts resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Deferred acquisition costs arising from insurance contracts]

common practice: IFRS 4 37 e – Expiry date 2021-01-01

ifrs-full

AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill

X duration, debit

Acquisitions through business combinations, intangible assets and goodwill

The increase in intangible assets and goodwill resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Intangible assets and goodwill]

common practice: IAS 38 118 e i

ifrs-full

AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill

X duration, debit

Acquisitions through business combinations, intangible assets other than goodwill

The increase in intangible assets other than goodwill resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Intangible assets other than goodwill]

disclosure: IAS 38 118 e i

ifrs-full

AcquisitionsThroughBusinessCombinationsInvestmentProperty

X duration, debit

Acquisitions through business combinations, investment property

The increase in investment property resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Investment property]

disclosure: IAS 40 76 b, disclosure: IAS 40 79 d ii

ifrs-full

AcquisitionsThroughBusinessCombinationsLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued

X duration, credit

Acquisitions through business combinations, liabilities under insurance contracts and reinsurance contracts issued

The increase in liabilities under insurance contracts and reinsurance contracts issued resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Liabilities under insurance contracts and reinsurance contracts issued]

common practice: IFRS 4 37 e – Expiry date 2021-01-01

ifrs-full

AcquisitionsThroughBusinessCombinationsOtherProvisions

X duration, credit

Acquisitions through business combinations, other provisions

The increase in other provisions resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Other provisions]

common practice: IAS 37 84

ifrs-full

AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment

X duration, debit

Acquisitions through business combinations, property, plant and equipment

The increase in property, plant and equipment resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Property, plant and equipment]

disclosure: IAS 16 73 e iii

ifrs-full

AcquisitionsThroughBusinessCombinationsReinsuranceAssets

X duration, debit

Acquisitions through business combinations, reinsurance assets

The increase in reinsurance assets resulting from acquisitions through business combinations. [Refer: Business combinations [member]; Reinsurance assets]

common practice: IFRS 4 37 e – Expiry date 2021-01-01

ifrs-full

ActualClaimsThatAriseFromContractsWithinScopeOfIFRS17

X instant, debit

Actual claims that arise from contracts within scope of IFRS 17

The amount of the actual claims that arise from contracts within the scope of IFRS 17.

disclosure: IFRS 17 130 – Effective 2021-01-01

ifrs-full

ActuarialAssumptionOfDiscountRates

X.XX instant

Actuarial assumption of discount rates

The discount rate used as the significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]]

common practice: IAS 19 144

ifrs-full

ActuarialAssumptionOfDiscountRatesMember

member

Actuarial assumption of discount rates [member]

This member stands for the discount rates used as actuarial assumptions. [Refer: Actuarial assumptions [member]]

common practice: IAS 19 145

ifrs-full

ActuarialAssumptionOfExpectedRatesOfInflation

X.XX instant

Actuarial assumption of expected rates of inflation

The expected rate of inflation that is used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [member]; Defined benefit obligation, at present value; Actuarial assumptions [member]]

common practice: IAS 19 144

ifrs-full

ActuarialAssumptionOfExpectedRatesOfInflationMember

member

Actuarial assumption of expected rates of inflation [member]

This member stands for the expected rates of inflation used as actuarial assumptions. [Refer: Actuarial assumptions [member]]

common practice: IAS 19 145

ifrs-full

ActuarialAssumptionOfExpectedRatesOfPensionIncreases

X.XX instant

Actuarial assumption of expected rates of pension increases

The expected rate of increases in pension that is used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [member]; Defined benefit obligation, at present value; Actuarial assumptions [member]]

common practice: IAS 19 144

ifrs-full

ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember

member

Actuarial assumption of expected rates of pension increases [member]

This member stands for the expected rates of pension increases used as actuarial assumptions. [Refer: Actuarial assumptions [member]]

common practice: IAS 19 145

ifrs-full

ActuarialAssumptionOfExpectedRatesOfSalaryIncreases

X.XX instant

Actuarial assumption of expected rates of salary increases

The expected rate of salary increases used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit plans [member]; Defined benefit obligation, at present value; Actuarial assumptions [member]]

common practice: IAS 19 144

ifrs-full

ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember

member

Actuarial assumption of expected rates of salary increases [member]

This member stands for the expected rates of salary increases used as actuarial assumptions. [Refer: Actuarial assumptions [member]]

common practice: IAS 19 145

ifrs-full

ActuarialAssumptionOfLifeExpectancyAfterRetirement2019

DUR

Actuarial assumption of life expectancy after retirement

The life expectancy after retirement used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]]

common practice: IAS 19 144

ifrs-full

ActuarialAssumptionOfLifeExpectancyAfterRetirementMember

member

Actuarial assumption of life expectancy after retirement [member]

This member stands for the life expectancy after retirement used as actuarial assumptions. [Refer: Actuarial assumptions [member]]

common practice: IAS 19 145

ifrs-full

ActuarialAssumptionOfMedicalCostTrendRates

X.XX instant

Actuarial assumption of medical cost trend rates

Medical cost trend rate used as significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]]

common practice: IAS 19 144

ifrs-full

ActuarialAssumptionOfMedicalCostTrendRatesMember

member

Actuarial assumption of medical cost trend rates [member]

This member stands for the medical cost trend rates used as actuarial assumptions. [Refer: Actuarial assumptions [member]]

common practice: IAS 19 145

ifrs-full

ActuarialAssumptionOfMortalityRates

X.XX instant

Actuarial assumption of mortality rates

The mortality rate used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]]

common practice: IAS 19 144

ifrs-full

ActuarialAssumptionOfMortalityRatesMember

member

Actuarial assumption of mortality rates [member]

This member stands for the mortality rates used as actuarial assumptions. [Refer: Actuarial assumptions [member]]

common practice: IAS 19 145

ifrs-full

ActuarialAssumptionOfRetirementAge2019

DUR

Actuarial assumption of retirement age

The retirement age used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [member]]

common practice: IAS 19 144

ifrs-full

ActuarialAssumptionOfRetirementAgeMember

member

Actuarial assumption of retirement age [member]

This member stands for the retirement age used as actuarial assumptions. [Refer: Actuarial assumptions [member]]

common practice: IAS 19 145

ifrs-full

ActuarialAssumptionsAxis

axis

Actuarial assumptions [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IAS 19 145

ifrs-full

ActuarialAssumptionsMember

member

Actuarial assumptions [member]

This member stands for all actuarial assumptions. Actuarial assumptions are the entity’s unbiased and mutually compatible best estimates of the demographic and financial variables that will determine the ultimate cost of providing post-employment benefits. It also represents the standard value for the “Actuarial assumptions” axis if no other member is used.

disclosure: IAS 19 145

ifrs-full

ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetDefinedBenefitLiabilityAsset

X duration, debit

Actuarial gains (losses) arising from changes in demographic assumptions, net defined benefit liability (asset)

The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptions that result in remeasurements of the net defined benefit liability (asset). Demographic assumptions deal with matters such as: (a) mortality; (b) rates of employee turnover, disability and early retirement; (c) the proportion of plan members with dependants who will be eligible for benefits; (d) the proportion of plan members who will select each form of payment option available under the plan terms; and (e) claim rates under medical plans. [Refer: Net defined benefit liability (asset)]

disclosure: IAS 19 141 c ii

ifrs-full

ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset

X duration, debit

Actuarial gains (losses) arising from changes in financial assumptions, net defined benefit liability (asset)

The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (ie the costs that will be incurred in processing and resolving claims, including legal and adjuster’s fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Net defined benefit liability (asset)]

disclosure: IAS 19 141 c iii

ifrs-full

ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset

X duration, debit

Actuarial gains (losses) arising from experience adjustments, net defined benefit liability (asset)

The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from experience adjustments that result in remeasurements of the net defined benefit liability (asset). Experience adjustments deal with the effects of differences between the previous actuarial assumptions and what has actually occurred. [Refer: Net defined benefit liability (asset)]

common practice: IAS 19 141 c

ifrs-full

ActuarialPresentValueOfPromisedRetirementBenefits

X instant, credit

Actuarial present value of promised retirement benefits

The present value of the expected payments by a retirement benefit plan to existing and past employees, attributable to the service already rendered.

disclosure: IAS 26 35 d

ifrs-full

AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets

X duration

Additional allowance recognised in profit or loss, allowance account for credit losses of financial assets

The amount of additional allowance for credit losses of financial assets recognised in profit or loss. [Refer: Allowance account for credit losses of financial assets]

common practice: IFRS 7 16 – Expiry date 2021-01-01

ifrs-full

AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract

Additional disclosures for amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract]

ifrs-full

AdditionalDisclosuresRelatedToRegulatoryDeferralAccountsAbstract

Additional disclosures related to regulatory deferral accounts [abstract]

ifrs-full

AdditionalInformationAboutEntityExposureToRisk

text

Additional information about entity exposure to risk

Additional information about the entity’s exposure to risk when the quantitative data disclosed are unrepresentative.

disclosure: IFRS 7 35

ifrs-full

AdditionalInformationAboutInsuranceContractsExplanatory

text block

Additional information about insurance contracts [text block]

Additional information about insurance contracts necessary to meet the objective of the disclosure requirements in IFRS 17. [Refer: Insurance contracts [member]]

disclosure: IFRS 17 94 – Effective 2021-01-01

ifrs-full

AdditionalInformationAboutNatureAndFinancialEffectOfBusinessCombination

text

Additional information about nature and financial effect of business combination

Additional information about the nature and financial effects of business combinations necessary to meet the objectives of IFRS 3. [Refer: Business combinations [member]]

disclosure: IFRS 3 63

ifrs-full

AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory

text block

Additional information about nature of and changes in risks associated with interests in structured entities [text block]

The disclosure of additional information about the nature of, and changes in, risks associated with interests in structured entities.

disclosure: IFRS 12 B25

ifrs-full

AdditionalInformationAboutSharebasedPaymentArrangements

text block

Additional information about share-based payment arrangements [text block]

Additional information about share-based payment arrangements necessary to satisfy the disclosure requirements of IFRS 2. [Refer: Share-based payment arrangements [member]]

disclosure: IFRS 2 52

ifrs-full

AdditionalInformationAbstract

Additional information [abstract]

ifrs-full

AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination

X duration, credit

Additional liabilities, contingent liabilities recognised in business combination

The amount of additional contingent liabilities recognised in business combinations. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]; Contingent liabilities [member]]

disclosure: IFRS 3 B67 c

ifrs-full

AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationAbstract

Additional liabilities, contingent liabilities recognised in business combination [abstract]

ifrs-full

AdditionalPaidinCapital

X instant, credit

Additional paid-in capital

The amount received or receivable from the issuance of the entity’s shares in excess of nominal value and amounts received from other transactions involving the entity’s stock or stockholders.

common practice: IAS 1 55

ifrs-full

AdditionalPaidinCapitalMember

member

Additional paid-in capital [member]

This member stands for amounts received from issuance of the entity’s shares in excess of nominal value and amounts received from other transactions involving the entity’s stock or stockholders.

common practice: IAS 1 108

ifrs-full

AdditionalProvisionsOtherProvisions

X duration, credit

Additional provisions, other provisions

The amount of additional other provisions made. [Refer: Other provisions]

disclosure: IAS 37 84 b

ifrs-full

AdditionalProvisionsOtherProvisionsAbstract

Additional provisions, other provisions [abstract]

ifrs-full

AdditionalRecognitionGoodwill

X duration, debit

Additional recognition, goodwill

The amount of additional goodwill recognised, except goodwill included in a disposal group that, on acquisition, meets the criteria to be classified as held for sale in accordance with IFRS 5. [Refer: Goodwill; Disposal groups classified as held for sale [member]]

disclosure: IFRS 3 B67 d ii

ifrs-full

AdditionsFromAcquisitionsInvestmentProperty

X duration, debit

Additions from acquisitions, investment property

The amount of additions to investment property resulting from acquisitions. [Refer: Investment property]

disclosure: IAS 40 76 a, disclosure: IAS 40 79 d i

ifrs-full

AdditionsFromPurchasesBiologicalAssets

X duration, debit

Additions from purchases, biological assets

The amount of additions to biological assets resulting from purchases. [Refer: Biological assets]

disclosure: IAS 41 50 b

ifrs-full

AdditionsFromSubsequentExpenditureRecognisedAsAssetBiologicalAssets

X duration, debit

Additions from subsequent expenditure recognised as asset, biological assets

The amount of additions to biological assets resulting from subsequent expenditure recognised as an asset. [Refer: Biological assets]

common practice: IAS 41 50

ifrs-full

AdditionsFromSubsequentExpenditureRecognisedAsAssetInvestmentProperty

X duration, debit

Additions from subsequent expenditure recognised as asset, investment property

The amount of additions to investment property resulting from subsequent expenditure recognised as an asset. [Refer: Investment property]

disclosure: IAS 40 76 a, disclosure: IAS 40 79 d i

ifrs-full

AdditionsInvestmentPropertyAbstract

Additions, investment property [abstract]

ifrs-full

AdditionsLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued

X duration, credit

Additions other than through business combinations, liabilities under insurance contracts and reinsurance contracts issued

The increase in liabilities under insurance contracts and reinsurance contracts issued, resulting from additions other than through business combinations. [Refer: Liabilities under insurance contracts and reinsurance contracts issued; Business combinations [member]]

example: IFRS 4 IG37 b – Expiry date 2021-01-01, example: IFRS 4 37 e – Expiry date 2021-01-01

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets

X duration, debit

Additions other than through business combinations, biological assets

The amount of additions to biological assets, other than those acquired through business combinations. [Refer: Business combinations [member]; Biological assets]

common practice: IAS 41 50

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsBiologicalAssetsAbstract

Additions other than through business combinations, biological assets [abstract]

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill

X duration, debit

Additions other than through business combinations, intangible assets other than goodwill

The amount of additions to intangible assets other than goodwill, other than those acquired through business combinations. [Refer: Business combinations [member]; Intangible assets other than goodwill]

disclosure: IAS 38 118 e i

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty

X duration, debit

Additions other than through business combinations, investment property

The amount of additions to investment property other than those acquired through business combinations. [Refer: Business combinations [member]; Investment property]

disclosure: IAS 40 76 a, disclosure: IAS 40 79 d i

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment

X duration, debit

Additions other than through business combinations, property, plant and equipment

The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Business combinations [member]; Property, plant and equipment]

disclosure: IAS 16 73 e i

ifrs-full

AdditionsOtherThanThroughBusinessCombinationsReinsuranceAssets

X duration, debit

Additions other than through business combinations, reinsurance assets

The amount of additions to reinsurance assets, other than those acquired through business combinations. [Refer: Business combinations [member]; Reinsurance assets]

common practice: IFRS 4 37 e – Expiry date 2021-01-01

ifrs-full

AdditionsToNoncurrentAssets

X duration, debit

Additions to non-current assets other than financial instruments, deferred tax assets, net defined benefit assets, and rights arising under insurance contracts

The amount of additions to non-current assets other than financial instruments, deferred tax assets, net defined benefit assets and rights arising under insurance contracts. [Refer: Deferred tax assets; Financial instruments, class [member]; Non-current assets; Types of insurance contracts [member]]

disclosure: IFRS 8 24 b, disclosure: IFRS 8 28 e

ifrs-full

AdditionsToRightofuseAssets

X duration, debit

Additions to right-of-use assets

The amount of additions to right-of-use assets. [Refer: Right-of-use assets]

disclosure: IFRS 16 53 h

ifrs-full

AddressOfRegisteredOfficeOfEntity

text

Address of entity’s registered office

The address at which the entity’s office is registered.

disclosure: IAS 1 138 a

ifrs-full

AddressWhereConsolidatedFinancialStatementsAreObtainable

text

Address where consolidated financial statements are obtainable

The address where consolidated financial statements that comply with IFRSs of the entity’s ultimate or any intermediate parent are obtainable. [Refer: Consolidated [member]; IFRSs [member]]

disclosure: IAS 27 16 a

ifrs-full

AdjustedWeightedAverageShares

shares

Adjusted weighted average number of ordinary shares outstanding

The weighted average number of ordinary shares outstanding plus the weighted average number of ordinary shares that would be issued on the conversion of all the dilutive potential ordinary shares into ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]]

disclosure: IAS 33 70 b

ifrs-full

AdjustmentsForAmortisationExpense

X duration, debit

Adjustments for amortisation expense

Adjustments for amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Depreciation and amortisation expense]

common practice: IAS 7 20

ifrs-full

AdjustmentsForAmountsTransferredToInitialCarryingAmountOfHedgedItems

X duration, debit

Amounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence was hedged highly probable forecast transaction, net of tax

The amounts removed from equity and included in the initial cost or other carrying amount of a non-financial asset (liability) whose acquisition or incurrence was a hedged, highly probable forecast transaction, net of tax. [Refer: Carrying amount [member]]

disclosure: IFRS 7 23 e – Expiry date 2021-01-01

ifrs-full

AdjustmentsForCurrentTaxOfPriorPeriod

X duration, debit

Adjustments for current tax of prior periods

Adjustments of tax expense (income) recognised in the period for current tax of prior periods.

example: IAS 12 80 b

ifrs-full

AdjustmentsForDecreaseIncreaseInBiologicalAssets

X duration, debit

Adjustments for decrease (increase) in biological assets

Adjustments for decrease (increase) in biological assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Biological assets; Profit (loss)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForDecreaseIncreaseInDerivativeFinancialAssets

X duration, debit

Adjustments for decrease (increase) in derivative financial assets

Adjustments for decrease (increase) in derivative financial assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Derivative financial assets; Profit (loss)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForDecreaseIncreaseInFinancialAssetsHeldForTrading

X duration, debit

Adjustments for decrease (increase) in financial assets held for trading

Adjustments for decrease (increase) in financial assets held for trading to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial assets; Financial assets at fair value through profit or loss, classified as held for trading; Profit (loss)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForDecreaseIncreaseInInventories

X duration, debit

Adjustments for decrease (increase) in inventories

Adjustments for decrease (increase) in inventories to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Inventories; Profit (loss)]

common practice: IAS 7 20 a

ifrs-full

AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToBanks

X duration, debit

Adjustments for decrease (increase) in loans and advances to banks

Adjustments for decrease (increase) in loans and advances to banks to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Loans and advances to banks; Profit (loss)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCustomers

X duration, debit

Adjustments for decrease (increase) in loans and advances to customers

Adjustments for decrease (increase) in loans and advances to customers to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Loans and advances to customers; Profit (loss)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForDecreaseIncreaseInOtherAssets

X duration, debit

Adjustments for decrease (increase) in other assets

Adjustments for decrease (increase) in other assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other assets; Profit (loss)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForDecreaseIncreaseInOtherCurrentAssets

X duration, debit

Adjustments for decrease (increase) in other current assets

Adjustments for decrease (increase) in other current assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other current assets; Profit (loss)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables

X duration, debit

Adjustments for decrease (increase) in other operating receivables

Adjustments for decrease (increase) in other operating receivables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]

common practice: IAS 7 20 a

ifrs-full

AdjustmentsForDecreaseIncreaseInReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed

X duration, debit

Adjustments for decrease (increase) in reverse repurchase agreements and cash collateral on securities borrowed

Adjustments for decrease (increase) in reverse repurchase agreements and cash collateral on securities borrowed to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Reverse repurchase agreements and cash collateral on securities borrowed; Profit (loss)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForDecreaseIncreaseInTradeAccountReceivable

X duration, debit

Adjustments for decrease (increase) in trade accounts receivable

Adjustments for decrease (increase) in trade accounts receivable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]

common practice: IAS 7 20 a

ifrs-full

AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables

X duration, debit

Adjustments for decrease (increase) in trade and other receivables

Adjustments for decrease (increase) in trade and other receivables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other receivables; Profit (loss)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForDeferredTaxExpense

X duration, debit

Adjustments for deferred tax expense

Adjustments for deferred tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deferred tax expense (income); Profit (loss)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForDeferredTaxOfPriorPeriods

X duration, debit

Adjustments for deferred tax of prior periods

Adjustments of tax expense (income) recognised in the period for the deferred tax of prior periods.

common practice: IAS 12 80

ifrs-full

AdjustmentsForDepreciationAndAmortisationExpense

X duration, debit

Adjustments for depreciation and amortisation expense

Adjustments for depreciation and amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Depreciation and amortisation expense; Profit (loss)]

common practice: IAS 7 20 b

ifrs-full

AdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss

X duration, debit

Adjustments for depreciation and amortisation expense and impairment loss (reversal of impairment loss) recognised in profit or loss

Adjustments for depreciation and amortisation expense and impairment loss (reversal of impairment loss) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Impairment loss; Depreciation and amortisation expense; Impairment loss (reversal of impairment loss) recognised in profit or loss; Profit (loss)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForDepreciationExpense

X duration, debit

Adjustments for depreciation expense

Adjustments for depreciation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForDividendIncome

X duration, credit

Adjustments for dividend income

Adjustments for dividend income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Dividend income; Profit (loss)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForFairValueGainsLosses

X duration, debit

Adjustments for fair value losses (gains)

Adjustments for fair value losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]

common practice: IAS 7 20 b

ifrs-full

AdjustmentsForFinanceCosts

X duration, debit

Adjustments for finance costs

Adjustments for finance costs to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance costs; Profit (loss)]

common practice: IAS 7 20 c

ifrs-full

AdjustmentsForFinanceIncome

X duration, credit

Adjustments for finance income

Adjustments for finance income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance income; Profit (loss)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForFinanceIncomeCost

X duration, credit

Adjustments for finance income (cost)

Adjustments for net finance income or cost to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance income (cost); Profit (loss)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForGainLossOnDisposalOfInvestmentsInSubsidiariesJointVenturesAndAssociates

X duration, credit

Adjustments for gain (loss) on disposal of investments in subsidiaries, joint ventures and associates

Adjustments for gain (loss) on disposals investments in subsidiaries, joint ventures and associates to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Associates [member]; Joint ventures [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates; Profit (loss)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment

X duration, credit

Adjustments for gain (loss) on disposals, property, plant and equipment

Adjustments for gain (loss) on disposals of property, plant and equipment to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Property, plant and equipment; Disposals, property, plant and equipment]

common practice: IAS 7 20

ifrs-full

AdjustmentsForGainsLossesOnChangeInFairValueLessCostsToSellBiologicalAssets

X duration, credit

Adjustments for gains (losses) on change in fair value less costs to sell, biological assets

Adjustments for gains (losses) on changes in the fair value less costs to sell of biological assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Biological assets; Profit (loss)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives

X duration, credit

Adjustments for gains (losses) on change in fair value of derivatives

Adjustments for gains (losses) on changes in the fair value of derivatives to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: At fair value [member]; Derivatives [member]; Profit (loss)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForGainsLossesOnFairValueAdjustmentInvestmentProperty

X duration, credit

Adjustments for gains (losses) on fair value adjustment, investment property

Adjustments for gains (losses) arising from a change in the fair value of investment property to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Investment property; Gains (losses) on fair value adjustment, investment property; Profit (loss)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForImpairmentLossRecognisedInProfitOrLossGoodwill

X duration, debit

Adjustments for impairment loss recognised in profit or loss, goodwill

Adjustments for impairment loss on goodwill recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Goodwill; Impairment loss; Impairment loss recognised in profit or loss]

common practice: IAS 7 20

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss

X duration, debit

Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss

Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss]

common practice: IAS 7 20 b

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossExplorationAndEvaluationAssets

X duration, debit

Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, exploration and evaluation assets

Adjustments for impairment loss (reversal of impairment loss) on exploration and evaluation assets recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Exploration and evaluation assets [member]; Impairment loss; Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Impairment loss (reversal of impairment loss) recognised in profit or loss]

common practice: IAS 7 20

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInventories

X duration, debit

Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, inventories

Adjustments for impairment loss (reversal of impairment loss) on inventories recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Inventories; Impairment loss; Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Impairment loss (reversal of impairment loss) recognised in profit or loss]

common practice: IAS 7 20

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances

X duration, debit

Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances

Adjustments for impairment loss (reversal of impairment loss) on loans and advances recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss]

common practice: IAS 7 20

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment

X duration, debit

Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, property, plant and equipment

Adjustments for impairment loss (reversal of impairment loss) on property, plant and equipment recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Property, plant and equipment]

common practice: IAS 7 20

ifrs-full

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeAndOtherReceivables

X duration, debit

Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, trade and other receivables

Adjustments for impairment loss (reversal of impairment loss) on trade and other receivables recognised in profit or loss to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other receivables; Impairment loss; Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss; Impairment loss (reversal of impairment loss) recognised in profit or loss]

common practice: IAS 7 20

ifrs-full

AdjustmentsForIncomeTaxExpense

X duration, debit

Adjustments for income tax expense

Adjustments for income tax expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]

disclosure: IAS 7 35

ifrs-full

AdjustmentsForIncreaseDecreaseInDeferredIncome

X duration, debit

Adjustments for increase (decrease) in deferred income

Adjustments for increase (decrease) in deferred income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deferred income; Profit (loss)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForIncreaseDecreaseInDepositsFromBanks

X duration, debit

Adjustments for increase (decrease) in deposits from banks

Adjustments for increase (decrease) in deposits from banks to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deposits from banks; Profit (loss)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForIncreaseDecreaseInDepositsFromCustomers

X duration, debit

Adjustments for increase (decrease) in deposits from customers

Adjustments for increase (decrease) in deposits from customers to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Deposits from customers; Profit (loss)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForIncreaseDecreaseInDerivativeFinancialLiabilities

X duration, debit

Adjustments for increase (decrease) in derivative financial liabilities

Adjustments for increase (decrease) in derivative financial liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Derivative financial liabilities; Profit (loss)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities

X duration, debit

Adjustments for increase (decrease) in employee benefit liabilities

Adjustments for increase (decrease) in employee benefit liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesHeldForTrading

X duration, debit

Adjustments for increase (decrease) in financial liabilities held for trading

Adjustments for increase (decrease) in financial liabilities held for trading to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Financial liabilities; Financial liabilities at fair value through profit or loss that meet definition of held for trading; Profit (loss)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForIncreaseDecreaseInInsuranceReinsuranceAndInvestmentContractLiabilities

X duration, debit

Adjustments for increase (decrease) in insurance, reinsurance and investment contract liabilities

Adjustments for increase (decrease) in insurance, reinsurance and investment contract liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Investment contracts liabilities; Liabilities under insurance contracts and reinsurance contracts issued; Profit (loss)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForIncreaseDecreaseInOtherCurrentLiabilities

X duration, debit

Adjustments for increase (decrease) in other current liabilities

Adjustments for increase (decrease) in other current liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other current liabilities; Profit (loss)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForIncreaseDecreaseInOtherLiabilities

X duration, debit

Adjustments for increase (decrease) in other liabilities

Adjustments for increase (decrease) in other liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other liabilities; Profit (loss)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForIncreaseDecreaseInOtherOperatingPayables

X duration, debit

Adjustments for increase (decrease) in other operating payables

Adjustments for increase (decrease) in other operating payables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]

common practice: IAS 7 20 a

ifrs-full

AdjustmentsForIncreaseDecreaseInRepurchaseAgreementsAndCashCollateralOnSecuritiesLent

X duration, debit

Adjustments for increase (decrease) in repurchase agreements and cash collateral on securities lent

Adjustments for increase (decrease) in repurchase agreements and cash collateral on securities lent to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Repurchase agreements and cash collateral on securities lent; Profit (loss)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForIncreaseDecreaseInTradeAccountPayable

X duration, debit

Adjustments for increase (decrease) in trade accounts payable

Adjustments for increase (decrease) in trade accounts payable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]

common practice: IAS 7 20 a

ifrs-full

AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables

X duration, debit

Adjustments for increase (decrease) in trade and other payables

Adjustments for increase (decrease) in trade and other payables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other payables; Profit (loss)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForIncreaseInOtherProvisionsArisingFromPassageOfTime

X duration, debit

Adjustments for increase in other provisions arising from passage of time

Adjustments for increases in other provisions arising from the passage of time to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Other provisions [member]]

common practice: IAS 7 20

ifrs-full

AdjustmentsForInterestExpense

X duration, debit

Adjustments for interest expense

Adjustments for interest expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Interest expense; Profit (loss)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForInterestIncome

X duration, credit

Adjustments for interest income

Adjustments for interest income expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Interest income; Profit (loss)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets

X duration, debit

Adjustments for losses (gains) on disposal of non-current assets

Adjustments for losses (gains) on disposal of non-current assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Non-current assets; Profit (loss)]

common practice: IAS 7 14

ifrs-full

AdjustmentsForProvisions

X duration, debit

Adjustments for provisions

Adjustments for provisions to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Provisions; Profit (loss)]

common practice: IAS 7 20 b

ifrs-full

AdjustmentsForReconcileProfitLoss

X duration, debit

Adjustments to reconcile profit (loss)

Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]

disclosure: IAS 7 20

ifrs-full

AdjustmentsForReconcileProfitLossAbstract

Adjustments to reconcile profit (loss) [abstract]

ifrs-full

AdjustmentsForSharebasedPayments

X duration, debit

Adjustments for share-based payments

Adjustments for share-based payments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]

common practice: IAS 7 20 b

ifrs-full

AdjustmentsForUndistributedProfitsOfAssociates

X duration, credit

Adjustments for undistributed profits of associates

Adjustments for undistributed profits of associates to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Associates [member]; Profit (loss)]

common practice: IAS 7 20 b

ifrs-full

AdjustmentsForUndistributedProfitsOfInvestmentsAccountedForUsingEquityMethod

X duration, credit

Adjustments for undistributed profits of investments accounted for using equity method

Adjustments for undistributed profits of investments accounted for using the equity method to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Investments accounted for using equity method; Profit (loss)]

common practice: IAS 7 20

ifrs-full

AdjustmentsForUnrealisedForeignExchangeLossesGains

X duration, debit

Adjustments for unrealised foreign exchange losses (gains)

Adjustments for unrealised foreign exchange losses (gains) to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]

common practice: IAS 7 20 b

ifrs-full

AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital

X duration, debit

Adjustments to reconcile profit (loss) other than changes in working capital

Adjustments, other than changes in working capital, to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]

common practice: IAS 7 20

ifrs-full

AdjustmentToCarryingAmountsReportedUnderPreviousGAAP

X instant, debit

Aggregate adjustment to carrying amounts of investments reported under previous GAAP

The amount of aggregate adjustments to the carrying amounts reported under previous GAAP of investments in subsidiaries, joint ventures or associates in the entity’s first IFRS financial statements. [Refer: Associates [member]; Carrying amount [member]; Joint ventures [member]; Previous GAAP [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates; IFRSs [member]]

disclosure: IFRS 1 31 c

ifrs-full

AdjustmentToMidmarketConsensusPriceMeasurementInputMember

member

Adjustment to mid-market consensus price, measurement input [member]

This member stands for an adjustment to mid-market consensus price, used as a measurement input.

example: IFRS 13 B36 c

ifrs-full

AdjustmentToProfitLossForPreferenceShareDividends

X duration, debit

Adjustment to profit (loss) for preference share dividends

Adjustment to profit (loss) for preference share dividends to calculate profit (loss) attributable to ordinary equity holders of the parent entity. [Refer: Preference shares [member]; Profit (loss)]

example: IAS 33 Example 12 Calculation and presentation of basic and diluted earnings per share (comprehensive Example), example: IAS 33 70 a

ifrs-full

AdministrativeExpense

X duration, debit

Administrative expenses

The amount of expenses that the entity classifies as being administrative.

example: IAS 1 103, disclosure: IAS 1 99, disclosure: IAS 26 35 b vi

ifrs-full

Advances

X instant, credit

Advances received

The amount of payments received for goods or services to be provided in the future.

common practice: IAS 1 55

ifrs-full

AdvertisingExpense

X duration, debit

Advertising expense

The amount of expense arising from advertising.

common practice: IAS 1 112 c

ifrs-full

AggregateAdjustmentToCarryingValueReportedUnderPreviousGAAPMember

member

Aggregate adjustment to carrying amounts reported under previous GAAP [member]

This member stands for the aggregate adjustment to the carrying amounts reported under previous GAAP. [Refer: Carrying amount [member]; Previous GAAP [member]]

disclosure: IFRS 1 30 b

ifrs-full

AggregateContinuingAndDiscontinuedOperationsMember

member

Aggregate continuing and discontinued operations [member]

This member stands for the aggregate of continuing and discontinued operations. [Refer: Discontinued operations [member]; Continuing operations [member]]

disclosure: IFRS 5 Presentation and Disclosure

ifrs-full

AggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised

X instant

Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss

The aggregate difference between the fair value at initial recognition and the transaction price for financial instruments that is yet to be recognised in profit or loss. [Refer: Financial instruments, class [member]]

disclosure: IFRS 7 28 b

ifrs-full

AggregatedIndividuallyImmaterialAssociatesMember

member

Aggregated individually immaterial associates [member]

This member stands for the aggregation of associates that are individually immaterial. [Refer: Associates [member]]

disclosure: IFRS 12 21 c ii, disclosure: IFRS 4 39M b – Effective on first application of IFRS 9, disclosure: IFRS 4 39J b – Expiry date 2021-01-01

ifrs-full

AggregatedIndividuallyImmaterialBusinessCombinationsMember

member

Aggregated individually immaterial business combinations [member]

This member stands for the aggregation of business combinations that are individually immaterial. [Refer: Business combinations [member]]

disclosure: IFRS 3 B65

ifrs-full

AggregatedIndividuallyImmaterialJointVenturesMember

member

Aggregated individually immaterial joint ventures [member]

This member stands for the aggregation of joint ventures that are individually immaterial. [Refer: Joint ventures [member]]

disclosure: IFRS 12 21 c i, disclosure: IFRS 4 39M b – Effective on first application of IFRS 9, disclosure: IFRS 4 39J b – Expiry date 2021-01-01

ifrs-full

AggregatedMeasurementMember

member

Aggregated measurement [member]

This member stands for all types of measurement. It also represents the standard value for the “Measurement” axis if no other member is used.

disclosure: IAS 40 32A, disclosure: IAS 41 50, disclosure: IFRS 13 93 a

ifrs-full

AggregatedTimeBandsMember

member

Aggregated time bands [member]

This member stands for aggregated time bands. It also represents the standard value for the “Maturity” axis if no other member is used.

disclosure: IAS 1 61, disclosure: IFRS 15 120 b i, disclosure: IFRS 16 97, disclosure: IFRS 16 94, disclosure: IFRS 17 109 – Effective 2021-01-01, disclosure: IFRS 17 120 – Effective 2021-01-01, disclosure: IFRS 17 132 b – Effective 2021-01-01, example: IFRS 7 B11, example: IFRS 7 B35, disclosure: IFRS 7 23B a

ifrs-full

AggregateNotSignificantIndividualAssetsOrCashgeneratingUnitsMember

member

Aggregate cash-generating units for which amount of goodwill or intangible assets with indefinite useful lives is not significant [member]

This member stands for the aggregate of cash-generating units for which the amount of goodwill or intangible assets with indefinite useful lives is not significant. [Refer: Cash-generating units [member]; Goodwill; Intangible assets other than goodwill]

disclosure: IAS 36 135

ifrs-full

AggregateOfFairValuesMember

member

Aggregate of fair values [member]

This member stands for the aggregate of fair values. It also represents the standard value for the “Fair value as deemed cost” axis if no other member is used.

disclosure: IFRS 1 30 a

ifrs-full

AgriculturalProduceByGroupAxis

axis

Agricultural produce by group [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

common practice: IAS 41 46 b ii

ifrs-full

AgriculturalProduceGroupMember

member

Agricultural produce, group [member]

This member stands for all agricultural produce when disaggregated by group. It also represents the standard value for the “Agricultural produce by group” axis if no other member is used. [Refer: Current agricultural produce]

common practice: IAS 41 46 b ii

ifrs-full

Aircraft

X instant, debit

Aircraft

The amount of property, plant and equipment representing aircraft used in the entity’s operations.

example: IAS 16 37 e

ifrs-full

AircraftMember

member

Aircraft [member]

This member stands for a class of property, plant and equipment representing aircraft used in entity’s operations. [Refer: Property, plant and equipment]

example: IAS 16 37 e

ifrs-full

AirportLandingRightsMember

member

Airport landing rights [member]

This member stands for airport landing rights.

common practice: IAS 38 119

ifrs-full

AllLevelsOfFairValueHierarchyMember

member

All levels of fair value hierarchy [member]

This member stands for all levels of the fair value hierarchy. It also represents the standard value for the “Levels of fair value hierarchy” axis if no other member is used.

disclosure: IAS 19 142, disclosure: IFRS 13 93 b

ifrs-full

AllOtherSegmentsMember

member

All other segments [member]

This member stands for business activities and operating segments that are not reportable.

disclosure: IFRS 15 115, disclosure: IFRS 8 16

ifrs-full

AllowanceAccountForCreditLossesOfFinancialAssets

X instant, credit

Allowance account for credit losses of financial assets

The amount of an allowance account used to record impairments to financial assets due to credit losses. [Refer: Financial assets]

disclosure: IFRS 7 16 – Expiry date 2021-01-01

ifrs-full

AllowanceForCreditLossesMember

member

Allowance for credit losses [member]

This member stands for an allowance account used to record impairments to financial assets due to credit losses.

common practice: IAS 12 81 g

ifrs-full

AllYearsOfInsuranceClaimMember

member

All years of insurance claim [member]

This member stands for all years of the insurance claims. It also represents the standard value for the “Years of insurance claim” axis if no other member is used.

disclosure: IFRS 17 130 – Effective 2021-01-01

ifrs-full

AmortisationAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomers

X duration, debit

Amortisation, assets recognised from costs incurred to obtain or fulfil contracts with customers

The amount of amortisation for assets recognised from the costs incurred to obtain or fulfil contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers; Amortisation expense]

disclosure: IFRS 15 128 b

ifrs-full

AmortisationDeferredAcquisitionCostsArisingFromInsuranceContracts

X duration, credit

Amortisation, deferred acquisition costs arising from insurance contracts

The amount of amortisation of deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts; Depreciation and amortisation expense; Types of insurance contracts [member]]

example: IFRS 4 IG39 c – Expiry date 2021-01-01, example: IFRS 4 37 e – Expiry date 2021-01-01

ifrs-full

AmortisationExpense

X duration, debit

Amortisation expense

The amount of amortisation expense. Amortisation is the systematic allocation of depreciable amounts of intangible assets over their useful lives.

common practice: IAS 1 112 c

ifrs-full

AmortisationIntangibleAssetsOtherThanGoodwill

X duration

Amortisation, intangible assets other than goodwill

The amount of amortisation of intangible assets other than goodwill. [Refer: Depreciation and amortisation expense; Intangible assets other than goodwill]

disclosure: IAS 38 118 e vi

ifrs-full

AmortisationMethodIntangibleAssetsOtherThanGoodwill

text

Amortisation method, intangible assets other than goodwill

The amortisation method used for intangible assets other than goodwill with finite useful lives. [Refer: Intangible assets other than goodwill; Depreciation and amortisation expense]

disclosure: IAS 38 118 b

ifrs-full

AmortisationOfGainsAndLossesArisingOnBuyingReinsurance

X duration, debit

Amortisation of losses (gains) arising on buying reinsurance

The amount of amortisation of deferred losses (gains) arising from the purchase of reinsurance. [Refer: Depreciation and amortisation expense; Gains (losses) recognised in profit or loss on buying reinsurance]

disclosure: IFRS 4 37 b ii – Expiry date 2021-01-01

ifrs-full

AmortisationRateIntangibleAssetsOtherThanGoodwill

X.XX duration

Amortisation rate, intangible assets other than goodwill

The amortisation rate used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]

disclosure: IAS 38 118 a

ifrs-full

AmountByWhichFinancialAssetsRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk

X instant

Amount by which credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss mitigate maximum exposure to credit risk

The amount by which credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss mitigate maximum exposure to credit risk. [Refer: Loans and receivables; Credit risk [member]; Derivatives [member]; Maximum exposure to credit risk; Financial assets]

disclosure: IFRS 7 9 b

ifrs-full

AmountByWhichLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk

X instant

Amount by which credit derivatives or similar instruments related to loans or receivables mitigate maximum exposure to credit risk

The amount by which credit derivatives or similar instruments related to loans or receivables mitigate maximum exposure to credit risk. [Refer: Loans and receivables; Credit risk [member]; Maximum exposure to credit risk; Derivatives [member]]

disclosure: IFRS 7 9 b – Expiry date 2021-01-01

ifrs-full

AmountByWhichRegulatoryDeferralAccountCreditBalanceHasBeenReducedBecauseItIsNoLongerFullyReversible

X instant, debit

Amount by which regulatory deferral account credit balance has been reduced because it is no longer fully reversible

The amount by which a regulatory deferral account credit balance has been reduced because it is no longer fully reversible. [Refer: Regulatory deferral account credit balances]

disclosure: IFRS 14 36

ifrs-full

AmountByWhichRegulatoryDeferralAccountDebitBalanceHasBeenReducedBecauseItIsNoLongerFullyRecoverable

X instant, credit

Amount by which regulatory deferral account debit balance has been reduced because it is no longer fully recoverable

The amount by which a regulatory deferral account debit balance has been reduced because it is no longer fully recoverable. [Refer: Regulatory deferral account debit balances]

disclosure: IFRS 14 36

ifrs-full

AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount

X instant, debit

Amount by which unit’s recoverable amount exceeds its carrying amount

The amount by which a cash-generating unit’s (group of units’) recoverable amount exceeds its carrying amount. [Refer: Carrying amount [member]; Cash-generating units [member]]

disclosure: IAS 36 134 f i, disclosure: IAS 36 135 e i

ifrs-full

AmountByWhichValueAssignedToKeyAssumptionMustChangeInOrderForUnitsRecoverableAmountToBeEqualToCarryingAmount

X.XX instant

Amount by which value assigned to key assumption must change in order for unit’s recoverable amount to be equal to carrying amount

The amount by which value that has been assigned to a key assumption must change in order for a unit’s recoverable amount to be equal to its carrying amount. [Refer: Carrying amount [member]]

disclosure: IAS 36 134 f iii, disclosure: IAS 36 135 e iii

ifrs-full

AmountIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntity

X duration, debit

Amount incurred by entity for provision of key management personnel services provided by separate management entity

The amount incurred by the entity for provision of key management personnel services that are provided by a separate management entity. [Refer: Key management personnel of entity or parent [member]; Separate management entities [member]]

disclosure: IAS 24 18A

ifrs-full

AmountOfReclassificationsOrChangesInPresentation

X duration

Amount of reclassifications or changes in presentation

The amount that is reclassified when the entity changes classification or presentation in its financial statements.

disclosure: IAS 1 41 b

ifrs-full

AmountPresentedInOtherComprehensiveIncomeRealisedAtDerecognition

X duration

Amount presented in other comprehensive income realised at derecognition of financial liability

The amount presented in other comprehensive income that was realised at derecognition of financial liabilities designated at fair value through profit or loss. [Refer: Other comprehensive income]

disclosure: IFRS 7 10 d

ifrs-full

AmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproach

X duration, debit

Amount reclassified from profit or loss to other comprehensive income applying overlay approach

The amount reclassified from profit or loss to other comprehensive income when applying the overlay approach, presented as a separate line item in profit or loss.

disclosure: IFRS 4 35D a – Effective on first application of IFRS 9

ifrs-full

AmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachNewlyDesignatedFinancialAssets

X duration, debit

Amount reclassified from profit or loss to other comprehensive income applying overlay approach, newly designated financial assets

The amount reclassified from profit or loss to other comprehensive income relating to newly designated financial assets applying the overlay approach.

disclosure: IFRS 4 39L f i – Effective on first application of IFRS 9

ifrs-full

AmountReclassifiedToOtherComprehensiveIncomeFromProfitOrLossApplyingOverlayApproachBeforeTax

X duration, credit

Amount reclassified to other comprehensive income from profit or loss applying overlay approach, before tax

The amount recognised in other comprehensive income on reclassification from profit or loss when applying the overlay approach, before tax. [Refer: Other comprehensive income]

disclosure: IFRS 4 35D b – Effective on first application of IFRS 9

ifrs-full

AmountReclassifiedToOtherComprehensiveIncomeFromProfitOrLossApplyingOverlayApproachNetOfTax

X duration, credit

Amount reclassified to other comprehensive income from profit or loss applying overlay approach, net of tax

The amount recognised in other comprehensive income on reclassification from profit or loss when applying the overlay approach, net of tax. [Refer: Other comprehensive income]

disclosure: IFRS 4 35D b – Effective on first application of IFRS 9

ifrs-full

AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSale

X instant, credit

Amount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups held for sale

The amount recognised in other comprehensive income and accumulated in equity, relating to non-current assets or disposal groups held for sale. [Refer: Non-current assets or disposal groups classified as held for sale; Other reserves; Other comprehensive income; Disposal groups classified as held for sale [member]]

disclosure: IFRS 5 38, example: IFRS 5 Example 12

ifrs-full

AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMember

member

Amount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups held for sale [member]

This member stands for a component of equity resulting from amounts that are recognised in other comprehensive income and accumulated in equity that relate to non-current assets or disposal groups held for sale. [Refer: Non-current assets or disposal groups classified as held for sale; Other comprehensive income]

disclosure: IFRS 5 38, example: IFRS 5 Example 12

ifrs-full

AmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied

X duration, debit

Amount removed from reserve of cash flow hedges and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied

The amount removed from reserve of cash flow hedges and included in the initial cost or other carrying amount of a non-financial asset (liability) or a firm commitment for which fair value hedge accounting is applied. [Refer: Reserve of cash flow hedges]

disclosure: IFRS 9 6.5.11 d i, disclosure: IFRS 7 24E a

ifrs-full

AmountRemovedFromReserveOfChangeInValueOfForeignCurrencyBasisSpreadsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied

X duration, debit

Amount removed from reserve of change in value of foreign currency basis spreads and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied

The amount removed from reserve of change in value of foreign currency basis spreads and included in the initial cost or other carrying amount of a non-financial asset (liability) or a firm commitment for which fair value hedge accounting is applied. [Refer: Reserve of change in value of foreign currency basis spreads]

disclosure: IFRS 9 6.5.16

ifrs-full

AmountRemovedFromReserveOfChangeInValueOfForwardElementsOfForwardContractsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied

X duration, debit

Amount removed from reserve of change in value of forward elements of forward contracts and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied

The amount removed from reserve of change in value of forward elements of forward contracts and included in the initial cost or other carrying amount of a non-financial asset (liability) or a firm commitment for which fair value hedge accounting is applied. [Refer: Reserve of change in value of forward elements of forward contracts]

disclosure: IFRS 9 6.5.16

ifrs-full

AmountRemovedFromReserveOfChangeInValueOfTimeValueOfOptionsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied

X duration, debit

Amount removed from reserve of change in value of time value of options and included in initial cost or other carrying amount of non-financial asset (liability) or firm commitment for which fair value hedge accounting is applied

The amount removed from reserve of change in value of time value of options and included in the initial cost or other carrying amount of a non-financial asset (liability) or a firm commitment for which fair value hedge accounting is applied. [Refer: Reserve of change in value of time value of options]

disclosure: IFRS 9 6.5.15 b i

ifrs-full

AmountReportedInProfitOrLossApplyingIFRS9FinancialAssetsToWhichOverlayApproachIsApplied

X duration, debit

Amount reported in profit or loss applying IFRS 9, financial assets to which overlay approach is applied

The amount reported in profit or loss applying IFRS 9 for financial assets to which the overlay approach is applied.

disclosure: IFRS 4 39L d i – Effective on first application of IFRS 9

ifrs-full

AmountsArisingFromInsuranceContractsAxis

axis

Amounts arising from insurance contracts [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

common practice: IFRS 4 Disclosure – Expiry date 2021-01-01

ifrs-full

AmountsIncurredDeferredAcquisitionCostsArisingFromInsuranceContracts

X duration, debit

Amounts incurred, deferred acquisition costs arising from insurance contracts

The increase in deferred acquisition costs arising from insurance contracts resulting from amounts of those costs incurred. [Refer: Deferred acquisition costs arising from insurance contracts]

example: IFRS 4 IG39 b – Expiry date 2021-01-01, example: IFRS 4 37 e – Expiry date 2021-01-01

ifrs-full

AmountsPayableOnDemandThatAriseFromContractsWithinScopeOfIFRS17

X instant, credit

Amounts payable on demand that arise from contracts within scope of IFRS 17

The amounts payable on demand that arise from contracts within the scope of IFRS 17.

disclosure: IFRS 17 132 c – Effective 2021-01-01

ifrs-full

AmountsPayableRelatedPartyTransactions

X instant, credit

Amounts payable, related party transactions

The amounts payable resulting from related party transactions. [Refer: Related parties [member]]

disclosure: IAS 24 20, disclosure: IAS 24 18 b

ifrs-full

AmountsPayableToTransfereeInRespectOfTransferredAssets

X instant, credit

Other amounts payable to transferee in respect of transferred assets

The amounts payable to the transferee in respect of transferred financial assets other than the undiscounted cash outflows that would or may be required to repurchase derecognised financial assets (for example, the strike price in an option agreement). [Refer: Financial assets]

disclosure: IFRS 7 42E d

ifrs-full

AmountsReceivableRelatedPartyTransactions

X instant, debit

Amounts receivable, related party transactions

The amounts receivable resulting from related party transactions. [Refer: Related parties [member]]

disclosure: IAS 24 20, disclosure: IAS 24 18 b

ifrs-full

AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract

Amounts recognised as of acquisition date for each major class of assets acquired and liabilities assumed [abstract]

ifrs-full

AmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

X duration

Amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination

The amounts recognised for transaction recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]]

disclosure: IFRS 3 B64 l iii

ifrs-full

AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryBeforeTax

X duration, debit

Amounts removed from equity and adjusted against fair value of financial assets on reclassification out of fair value through other comprehensive income measurement category, before tax

The amounts removed from equity and adjusted against the fair value of financial assets on reclassification out of the fair value through other comprehensive income measurement category, before tax. [Refer: Financial assets]

disclosure: IFRS 9 5.6.5

ifrs-full

AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryNetOfTax

X duration, debit

Amounts removed from equity and adjusted against fair value of financial assets on reclassification out of fair value through other comprehensive income measurement category, net of tax

The amounts removed from equity and adjusted against the fair value of financial assets on reclassification out of the fair value through other comprehensive income measurement category, net of tax. [Refer: Financial assets]

disclosure: IFRS 9 5.6.5

ifrs-full

AmountsRemovedFromEquityAndIncludedInCarryingAmountOfNonfinancialAssetLiabilityWhoseAcquisitionOrIncurrenceWasHedgedHighlyProbableForecastTransactionBeforeTax

X duration, debit

Amounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence was hedged highly probable forecast transaction, before tax

The amounts removed from equity and included in the initial cost or other carrying amount of a non-financial asset (liability) whose acquisition or incurrence was a hedged, highly probable forecast transaction, before tax. [Refer: Carrying amount [member]]

disclosure: IFRS 7 23 e – Expiry date 2021-01-01

ifrs-full

AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets

X instant, credit

Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial assets

The amounts that are subject to an enforceable master netting arrangement or similar agreement and that are not set off against financial assets. [Refer: Financial assets]

disclosure: IFRS 7 13C d

ifrs-full

AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssetsAbstract

Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial assets [abstract]

ifrs-full

AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities

X instant, debit

Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities

The amounts that are subject to an enforceable master netting arrangement or similar agreement and that are not set off against financial liabilities. [Refer: Financial liabilities]

disclosure: IFRS 7 13C d

ifrs-full

AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilitiesAbstract

Amounts subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities [abstract]

ifrs-full

AmountThatWouldHaveBeenReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachIfFinancialAssetsHadNotBeenDedesignated

X duration, debit

Amount that would have been reclassified from profit or loss to other comprehensive income applying overlay approach if financial assets had not been de-designated

The amount that would have been reclassified from profit or loss to other comprehensive income if financial assets had not been de-designated from the overlay approach.

disclosure: IFRS 4 39L f ii – Effective on first application of IFRS 9

ifrs-full

AmountThatWouldHaveBeenReportedInProfitOrLossIfIAS39HadBeenAppliedFinancialAssetsToWhichOverlayApproachIsApplied

X duration, debit

Amount that would have been reported in profit or loss if IAS 39 had been applied, financial assets to which overlay approach is applied

The amount that would have been reported in profit or loss for financial assets to which the overlay approach is applied if IAS 39 had been applied.

disclosure: IFRS 4 39L d ii – Effective on first application of IFRS 9

ifrs-full

AnalysisOfAgeOfFinancialAssetsThatArePastDueButNotImpaired

text block

Analysis of age of financial assets that are past due but not impaired [text block]

Analysis of the age of financial assets that are past due but not impaired. [Refer: Financial assets]

disclosure: IFRS 7 37 a – Expiry date 2021-01-01

ifrs-full

AnalysisOfCreditExposuresUsingExternalCreditGradingSystemExplanatory

text block

Analysis of credit exposures using external credit grading system [text block]

The disclosure of an analysis of credit exposures using an external credit grading system. [Refer: Credit exposure; External credit grades [member]]

example: IFRS 7 IG23 a – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01

ifrs-full

AnalysisOfCreditExposuresUsingInternalCreditGradingSystemExplanatory

text block

Analysis of credit exposures using internal credit grading system [text block]

The disclosure of an analysis of credit exposures using an internal credit grading system. [Refer: Credit exposure; Internal credit grades [member]]

example: IFRS 7 IG23 a – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01

ifrs-full

AnalysisOfFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired

text block

Analysis of financial assets that are individually determined to be impaired [text block]

Analysis of financial assets that are individually determined to be impaired, including the factors that the entity considered when determining that they are impaired. [Refer: Financial assets]

disclosure: IFRS 7 37 b – Expiry date 2021-01-01

ifrs-full

AnalysisOfIncomeAndExpenseAbstract

Analysis of income and expense [abstract]

ifrs-full

AnnouncementOfPlanToDiscontinueOperationMember

member

Announcement of plan to discontinue operation [member]

This member stands for the announcement of a plan to discontinue an operation.

example: IAS 10 22 b

ifrs-full

AnnouncingOrCommencingImplementationOfMajorRestructuringMember

member

Announcing or commencing implementation of major restructuring [member]

This member stands for announcing or commencing implementation of major restructuring.

example: IAS 10 22 e

ifrs-full

ApplicableTaxRate

X.XX duration

Applicable tax rate

The applicable income tax rate.

disclosure: IAS 12 81 c ii

ifrs-full

AreaOfLandUsedForAgriculture

X.XX instant

Area of land used for agriculture

The area of land used for agriculture by the entity.

common practice: IAS 41 46 b i

ifrs-full

AssetbackedDebtInstrumentsHeld

X instant, debit

Asset-backed debt instruments held

The amount of debt instruments held that are backed by underlying assets. [Refer: Debt instruments held]

common practice: IAS 1 112 c

ifrs-full

AssetbackedFinancingsMember

member

Asset-backed financings [member]

This member stands for asset-backed financings.

example: IFRS 12 B23 b

ifrs-full

AssetbackedSecuritiesAmountContributedToFairValueOfPlanAssets

X instant, debit

Asset-backed securities, amount contributed to fair value of plan assets

The amount securities that are backed by underlying assets contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]

example: IAS 19 142 g

ifrs-full

AssetRecognisedForExpectedReimbursementContingentLiabilitiesInBusinessCombination

X instant, debit

Asset recognised for expected reimbursement, contingent liabilities in business combination

The amount of assets that have been recognised for the expected reimbursement of contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Expected reimbursement, contingent liabilities in business combination; Business combinations [member]]

disclosure: IFRS 3 B67 c, disclosure: IFRS 3 B64 j

ifrs-full

AssetRecognisedForExpectedReimbursementOtherProvisions

X instant, debit

Asset recognised for expected reimbursement, other provisions

The amount of assets that have been recognised for the expected reimbursement of other provisions. [Refer: Expected reimbursement, other provisions; Other provisions]

disclosure: IAS 37 85 c

ifrs-full

Assets

X instant, debit

Assets

The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits.

disclosure: IAS 1 55, disclosure: IFRS 13 93 a, disclosure: IFRS 13 93 b, disclosure: IFRS 13 93 e, disclosure: IFRS 8 28 c, disclosure: IFRS 8 23

ifrs-full

AssetsAbstract

Assets [abstract]

ifrs-full

AssetsAndLiabilitiesAxis

axis

Assets and liabilities [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IAS 1 125

ifrs-full

AssetsAndLiabilitiesClassifiedAsHeldForSaleAxis

axis

Assets and liabilities classified as held for sale [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 5 38

ifrs-full

AssetsAndLiabilitiesClassifiedAsHeldForSaleMember

member

Assets and liabilities classified as held for sale [member]

This member stands for assets and liabilities that are classified as held for sale. [Refer: Non-current assets held for sale [member]; Liabilities included in disposal groups classified as held for sale; Disposal groups classified as held for sale [member]]

disclosure: IFRS 5 38

ifrs-full

AssetsAndLiabilitiesMember

member

Assets and liabilities [member]

This member stands for assets and liabilities. It also represents the standard value for the “Assets and liabilities” axis if no other member is used. [Refer: Assets; Liabilities]

disclosure: IAS 1 125

ifrs-full

AssetsAndLiabilitiesNotClassifiedAsHeldForSaleMember

member

Assets and liabilities not classified as held for sale [member]

This member stands for assets and liabilities that are not classified as held for sale. It also represents the standard value for the “Assets and liabilities classified as held for sale” axis if no other member is used. [Refer: Non-current assets held for sale [member]; Liabilities included in disposal groups classified as held for sale; Disposal groups classified as held for sale [member]]

disclosure: IFRS 5 38

ifrs-full

AssetsAndRegulatoryDeferralAccountDebitBalances

X instant, debit

Assets and regulatory deferral account debit balances

The amount of assets and regulatory deferral account debit balances. [Refer: Assets; Regulatory deferral account debit balances]

disclosure: IFRS 14 21

ifrs-full

AssetsArisingFromExplorationForAndEvaluationOfMineralResources

X instant, debit

Assets arising from exploration for and evaluation of mineral resources

The amount of assets arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource.

disclosure: IFRS 6 24 b

ifrs-full

AssetsArisingFromInsuranceContracts

X instant, debit

Assets arising from insurance contracts

The amount of recognised assets arising from insurance contracts. [Refer: Types of insurance contracts [member]]

disclosure: IFRS 4 37 b – Expiry date 2021-01-01

ifrs-full

AssetsHeldAsCollateralPermittedToBeSoldOrRepledgedAtFairValue

X instant, debit

Collateral held permitted to be sold or repledged in absence of default by owner of collateral, at fair value

The fair value of collateral held that is permitted to be sold or repledged in the absence of default by the owner of the collateral. [Refer: At fair value [member]]

disclosure: IFRS 7 15 a

ifrs-full

AssetsHeldToHedgeLiabilitiesArisingFromFinancingActivitiesMember

member

Assets held to hedge liabilities arising from financing activities [member]

This member stands for assets held to hedge liabilities arising from financing activities. [Refer: Assets; Liabilities arising from financing activities]

example: IAS 7 C Reconciliation of liabilities arising from financing activities, example: IAS 7 44C

ifrs-full

AssetsLessCurrentLiabilities

X instant, debit

Assets less current liabilities

The amount of assets less the amount of current liabilities.

common practice: IAS 1 55

ifrs-full

AssetsLessCurrentLiabilitiesAbstract

Assets less current liabilities [abstract]

ifrs-full

AssetsLiabilitiesOfBenefitPlan

X instant, credit

Assets (liabilities) of benefit plan

The amount of assets of a retirement benefit plan less liabilities other than the actuarial present value of promised retirement benefits.

disclosure: IAS 26 35 a

ifrs-full

AssetsObtained

X instant, debit

Assets obtained by taking possession of collateral or calling on other credit enhancements

The amount of assets obtained by the entity taking possession of the collateral it holds as security or calling on other credit enhancements (for example, guarantees). [Refer: Guarantees [member]]

disclosure: IFRS 7 38 a

ifrs-full

AssetsOfBenefitPlan

X instant, debit

Assets of benefit plan

The amount of assets held by retirement benefit plans. [Refer: Defined benefit plans [member]]

disclosure: IAS 26 35 a i

ifrs-full

AssetsOtherThanCashOrCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013

X duration, debit

Assets other than cash or cash equivalents in subsidiary or businesses acquired or disposed

The amount of assets, other than cash or cash equivalents, in subsidiaries or other businesses over which control is obtained or lost. [Refer: Subsidiaries [member]]

disclosure: IAS 7 40 d

ifrs-full

AssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers

X instant, debit

Assets recognised from costs to obtain or fulfil contracts with customers

The amount of assets recognised from the costs to obtain or fulfil contracts with customers. The costs to obtain a contract with a customer are the incremental costs of obtaining the contract that the entity would not have incurred if the contract had not been obtained. The costs to fulfil a contract with a customer are the costs that relate directly to a contract or to an anticipated contract that the entity can specifically identify.

disclosure: IFRS 15 128 a

ifrs-full

AssetsRecognisedInEntitysFinancialStatementsInRelationToStructuredEntities

X instant, debit

Assets recognised in entity’s financial statements in relation to structured entities

The amount of assets recognised in the entity’s financial statements relating to its interests in structured entities. [Refer: Assets; Unconsolidated structured entities [member]]

disclosure: IFRS 12 29 a

ifrs-full

AssetsSoldOrRepledgedAsCollateralAtFairValue

X instant, debit

Collateral sold or repledged in absence of default by owner of collateral, at fair value

The fair value of collateral sold or repledged that was permitted to be sold or repledged in the absence of default by the owner of the collateral. [Refer: At fair value [member]]

disclosure: IFRS 7 15 b

ifrs-full

AssetsThatEntityContinuesToRecognise

X instant, debit

Assets that entity continues to recognise

The amount of transferred financial assets that the entity continues to recognise in full. [Refer: Financial assets]

disclosure: IFRS 7 42D e

ifrs-full

AssetsThatEntityContinuesToRecogniseToExtentOfContinuingInvolvement

X instant, debit

Assets that entity continues to recognise to extent of continuing involvement

The amount of transferred financial assets that the entity continues to recognise to the extent of its continuing involvement. [Refer: Financial assets]

disclosure: IFRS 7 42D f

ifrs-full

AssetsToWhichSignificantRestrictionsApply

X instant, debit

Assets to which significant restrictions apply

The amount in the consolidated financial statements of the assets of the group to which significant restrictions (for example, statutory, contractual and regulatory restrictions) apply on the entity’s ability to access or use the assets.

disclosure: IFRS 12 13 c

ifrs-full

AssetsTransferredToStructuredEntitiesAtTimeOfTransfer

X duration, credit

Assets transferred to structured entities, at time of transfer

The amount, at the time of transfer, of all assets transferred to structured entities. [Refer: Unconsolidated structured entities [member]]

disclosure: IFRS 12 27 c

ifrs-full

AssetsUnderInsuranceContractsAndReinsuranceContractsIssued

X instant, debit

Assets under insurance contracts and reinsurance contracts issued

The amount of assets under insurance contracts and reinsurance contracts issued. [Refer: Types of insurance contracts [member]]

example: IAS 1 55 – Expiry date 2021-01-01, example: IFRS 4 IG20 b – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01

ifrs-full

AssetsUnderReinsuranceCeded

X instant, debit

Assets under reinsurance ceded

The amount of assets under reinsurance contracts in which the entity is the policyholder.

example: IAS 1 55 – Expiry date 2021-01-01, example: IFRS 4 IG20 c – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01

ifrs-full

AssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear

X instant, debit

Assets with significant risk of material adjustments within next financial year

The amount of assets subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those assets within the next financial year.

disclosure: IAS 1 125 b

ifrs-full

AssociatedLiabilitiesThatEntityContinuesToRecognise

X instant, credit

Associated liabilities that entity continues to recognise

The amount of liabilities associated with transferred financial assets that the entity continues to recognise in full. [Refer: Financial assets]

disclosure: IFRS 7 42D e

ifrs-full

AssociatedLiabilitiesThatEntityContinuesToRecogniseToExtentOfContinuingInvolvement

X instant, credit

Associated liabilities that entity continues to recognise to extent of continuing involvement

The amount of liabilities associated with transferred financial assets that the entity continues to recognise to the extent of its continuing involvement. [Refer: Financial assets]

disclosure: IFRS 7 42D f

ifrs-full

AssociatesMember

member

Associates [member]

This member stands for the entities over which the investor has significant influence.

disclosure: IAS 24 19 d, disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 d, disclosure: IFRS 4 39M a – Effective on first application of IFRS 9, disclosure: IFRS 4 39J a – Expiry date 2021-01-01

ifrs-full

AtCostMember

member

At cost [member]

This member stands for measurement based on cost. Cost is the amount of cash or cash equivalents paid or the fair value of the other consideration given to acquire an asset at the time of its acquisition or construction, or, when applicable, the amount attributed to that asset when initially recognised in accordance with the specific requirements of other IFRSs.

disclosure: IAS 40 32A, disclosure: IAS 41 50, disclosure: IAS 41 55

ifrs-full

AtCostOrInAccordanceWithIFRS16WithinFairValueModelMember

member

At cost or in accordance with IFRS 16 within fair value model [member]

This member stands for measurement based on cost or IFRS 16 when the fair value model is generally used by the entity to measure a class of assets. [Refer: At cost [member]]

disclosure: IAS 40 78

ifrs-full

AtFairValueMember

member

At fair value [member]

This member stands for measurement based on fair value. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.

disclosure: IAS 40 32A, disclosure: IAS 41 50, disclosure: IFRS 13 93 a

ifrs-full

AuditorsRemuneration

X duration, debit

Auditor’s remuneration

The amount of fees paid or payable to the entity’s auditors.

common practice: IAS 1 112 c

ifrs-full

AuditorsRemunerationAbstract

Auditor’s remuneration [abstract]

ifrs-full

AuditorsRemunerationForAuditServices

X duration, debit

Auditor’s remuneration for audit services

The amount of fees paid or payable to the entity’s auditors for auditing services.

common practice: IAS 1 112 c

ifrs-full

AuditorsRemunerationForOtherServices

X duration, debit

Auditor’s remuneration for other services

The amount of fees paid or payable to the entity’s auditors for services that the entity does not separately disclose in the same statement or note.

common practice: IAS 1 112 c

ifrs-full

AuditorsRemunerationForTaxServices

X duration, debit

Auditor’s remuneration for tax services

The amount of fees paid or payable to the entity’s auditors for tax services.

common practice: IAS 1 112 c

ifrs-full

AuthorisedCapitalCommitmentsButNotContractedFor

X instant, credit

Authorised capital commitments but not contracted for

The amount of capital commitments that have been authorised by the entity, but for which the entity has not entered into a contract. [Refer: Capital commitments]

common practice: IAS 1 112 c

ifrs-full

AvailableforsaleFinancialAssetsAbstract

Available-for-sale financial assets [abstract]

ifrs-full

AverageEffectiveTaxRate

X instant, credit

Average effective tax rate

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

disclosure: IAS 12 81 c ii

ifrs-full

AverageForeignExchangeRate

X.XX duration

Average foreign exchange rate

The average exchange rate used by the entity. Exchange rate is the ratio of exchange for two currencies.

common practice: IAS 1 112 c

ifrs-full

AverageNumberOfEmployees

X.XX duration

Average number of employees

The average number of personnel employed by the entity during a period.

common practice: IAS 1 112 c

ifrs-full

AveragePriceOfHedgingInstrument

X.XX instant

Average price of hedging instrument

The average price of a hedging instrument. [Refer: Hedging instruments [member]]

disclosure: IFRS 7 23B b

ifrs-full

AverageRateOfHedgingInstrument

X.XX instant

Average rate of hedging instrument

The average rate of a hedging instrument. [Refer: Hedging instruments [member]]

disclosure: IFRS 7 23B b

ifrs-full

BalancesOnCurrentAccountsFromCustomers

X instant, credit

Balances on current accounts from customers

The amount of balances in customers’ current accounts held by the entity.

common practice: IAS 1 112 c

ifrs-full

BalancesOnDemandDepositsFromCustomers

X instant, credit

Balances on demand deposits from customers

The amount of balances in customers’ demand deposits held by the entity.

common practice: IAS 1 112 c

ifrs-full

BalancesOnOtherDepositsFromCustomers

X instant, credit

Balances on other deposits from customers

The amount of balances in customers’ deposit accounts held by the entity that the entity does not separately disclose in the same statement or note.

common practice: IAS 1 112 c

ifrs-full

BalancesOnTermDepositsFromCustomers

X instant, credit

Balances on term deposits from customers

The amount of balances in customers’ term deposits held by the entity.

common practice: IAS 1 112 c

ifrs-full

BalancesWithBanks

X instant, debit

Balances with banks

The amount of cash balances held at banks.

common practice: IAS 7 45

ifrs-full

BankAcceptanceAssets

X instant, debit

Bank acceptance assets

The amount of bank acceptances recognised as assets.

common practice: IAS 1 55

ifrs-full

BankAcceptanceLiabilities

X instant, credit

Bank acceptance liabilities

The amount of bank acceptances recognised as liabilities.

common practice: IAS 1 55

ifrs-full

BankAndSimilarCharges

X duration, debit

Bank and similar charges

The amount of bank and similar charges recognised by the entity as an expense.

common practice: IAS 1 112 c

ifrs-full

BankBalancesAtCentralBanksOtherThanMandatoryReserveDeposits

X instant, debit

Bank balances at central banks other than mandatory reserve deposits

The amount of bank balances held at central banks other than mandatory reserve deposits. [Refer: Mandatory reserve deposits at central banks]

common practice: IAS 1 112 c

ifrs-full

BankBorrowingsUndiscountedCashFlows

X instant, credit

Bank borrowings, undiscounted cash flows

The amount of contractual undiscounted cash flows in relation to bank borrowings. [Refer: Borrowings]

example: IFRS 7 B11D, example: IFRS 7 IG31A

ifrs-full

BankDebtInstrumentsHeld

X instant, debit

Bank debt instruments held

The amount of debt instruments held by the entity that were issued by a bank. [Refer: Debt instruments held]

common practice: IAS 1 112 c

ifrs-full

BankingArrangementsClassifiedAsCashEquivalents

X instant, debit

Other banking arrangements, classified as cash equivalents

A classification of cash equivalents representing banking arrangements that the entity does not separately disclose in the same statement or note. [Refer: Cash equivalents]

common practice: IAS 7 45

ifrs-full

BankOverdraftsClassifiedAsCashEquivalents

X instant, credit

Bank overdrafts

The amount that has been withdrawn from an account in excess of existing cash balances. This is considered a short-term extension of credit by the bank. [Refer: Cash and cash equivalents]

common practice: IAS 7 45

ifrs-full

BasicAndDilutedEarningsLossPerShare

X.XX duration

Basic and diluted earnings (loss) per share

The amount of earnings per share when the basic and diluted measurements are equal. [Refer: Basic earnings (loss) per share; Diluted earnings (loss) per share]

common practice: IAS 1 85

ifrs-full

BasicAndDilutedEarningsLossPerShareFromContinuingOperations

X.XX duration

Basic and diluted earnings (loss) per share from continuing operations

Basic and diluted earnings (loss) per share from continuing operations. [Refer: Basic and diluted earnings (loss) per share]

common practice: IAS 1 85

ifrs-full

BasicAndDilutedEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

X.XX duration

Basic and diluted earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax

Basic and diluted earnings (loss) per share from continuing operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Basic and diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Continuing operations [member]]

disclosure: IFRS 14 26

ifrs-full

BasicAndDilutedEarningsLossPerShareFromDiscontinuedOperations

X.XX duration

Basic and diluted earnings (loss) per share from discontinued operations

Basic and diluted earnings (loss) per share from discontinued operations. [Refer: Basic and diluted earnings (loss) per share]

common practice: IAS 1 85

ifrs-full

BasicAndDilutedEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

X.XX duration

Basic and diluted earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax

Basic and diluted earnings (loss) per share from discontinued operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Basic and diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Discontinued operations [member]]

disclosure: IFRS 14 26

ifrs-full

BasicAndDilutedEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

X.XX duration

Basic and diluted earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax

Basic and diluted earnings (loss) per share that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Basic and diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax]

disclosure: IFRS 14 26

ifrs-full

BasicAndDilutedEarningsPerShareAbstract

Basic and diluted earnings per share [abstract]

ifrs-full

BasicEarningsLossPerShare

X.XX duration

Basic earnings (loss) per share

The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator) divided by the weighted average number of ordinary shares outstanding during the period (the denominator).

disclosure: IAS 33 66

ifrs-full

BasicEarningsLossPerShareFromContinuingOperations

X.XX duration

Basic earnings (loss) per share from continuing operations

Basic earnings (loss) per share from continuing operations. [Refer: Basic earnings (loss) per share; Continuing operations [member]]

disclosure: IAS 33 66

ifrs-full

BasicEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

X.XX duration

Basic earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax

Basic earnings (loss) per share from continuing operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Basic earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Continuing operations [member]]

disclosure: IFRS 14 26

ifrs-full

BasicEarningsLossPerShareFromDiscontinuedOperations

X.XX duration

Basic earnings (loss) per share from discontinued operations

Basic earnings (loss) per share from discontinued operations. [Refer: Basic earnings (loss) per share; Discontinued operations [member]]

disclosure: IAS 33 68

ifrs-full

BasicEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

X.XX duration

Basic earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax

Basic earnings (loss) per share from discontinued operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Basic earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Discontinued operations [member]]

disclosure: IFRS 14 26

ifrs-full

BasicEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

X.XX duration

Basic earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax

Basic earnings (loss) per share that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Basic earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax]

disclosure: IFRS 14 26

ifrs-full

BasicEarningsPerShareAbstract

Basic earnings per share [abstract]

ifrs-full

BasisForAttributingRevenuesFromExternalCustomersToIndividualCountries

text

Description of basis for attributing revenues from external customers to individual countries

The description of the basis for attributing revenues from external customers to individual countries. [Refer: Revenue]

disclosure: IFRS 8 33 a

ifrs-full

BearerBiologicalAssetsMember

member

Bearer biological assets [member]

This member stands for bearer biological assets. Bearer biological assets are those other than consumable biological assets. [Refer: Biological assets; Consumable biological assets [member]]

example: IAS 41 43

ifrs-full

BearerPlants

X instant, debit

Bearer plants

The amount of property, plant and equipment representing bearer plants. Bearer plant is a living plant that (a) is used in the production or supply of agricultural produce; (b) is expected to bear produce for more than one period; and (c) has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales. [Refer: Property, plant and equipment]

example: IAS 16 37 i

ifrs-full

BearerPlantsMember

member

Bearer plants [member]

This member stands for a class of property, plant and equipment representing bearer plants. Bearer plant is a living plant that (a) is used in the production or supply of agricultural produce; (b) is expected to bear produce for more than one period; and (c) has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales. [Refer: Property, plant and equipment]

example: IAS 16 37 i

ifrs-full

BenefitsPaidOrPayable

X duration, debit

Benefits paid or payable

The amount of benefits paid or payable for retirement benefit plans.

disclosure: IAS 26 35 b v

ifrs-full

BestEstimateAtAcquisitionDateOfContractualCashFlowsNotExpectedToBeCollectedForAcquiredReceivables

X instant, debit

Best estimate at acquisition date of contractual cash flows not expected to be collected for acquired receivables

The best estimate at acquisition date of contractual cash flows not expected to be collected for receivables acquired in business combinations. [Refer: Business combinations [member]]

disclosure: IFRS 3 B64 h iii

ifrs-full

BiologicalAssets

X instant, debit

Biological assets

The amount of living animals or plants recognised as assets.

disclosure: IAS 1 54 f, disclosure: IAS 41 50, example: IAS 41 43

ifrs-full

BiologicalAssetsAgeMember

member

Biological assets, age [member]

This member stands for all biological assets when disaggregated by age. It also represents the standard value for the “Biological assets by age” axis if no other member is used. [Refer: Biological assets]

example: IAS 41 43

ifrs-full

BiologicalAssetsAxis

axis

Biological assets [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

common practice: IAS 41 50

ifrs-full

BiologicalAssetsByAgeAxis

axis

Biological assets by age [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

example: IAS 41 43

ifrs-full

BiologicalAssetsByGroupAxis

axis

Biological assets by group [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IAS 41 41

ifrs-full

BiologicalAssetsByTypeAxis

axis

Biological assets by type [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

example: IAS 41 43

ifrs-full

BiologicalAssetsGroupMember

member

Biological assets, group [member]

This member stands for all biological assets when disaggregated by group. It also represents the standard value for the “Biological assets by group” axis if no other member is used. [Refer: Biological assets]

disclosure: IAS 41 41

ifrs-full

BiologicalAssetsMember

member

Biological assets [member]

This member stands for living animals or plants. It also represents the standard value for the “Biological assets” axis if no other member is used.

common practice: IAS 41 50

ifrs-full

BiologicalAssetsPledgedAsSecurityForLiabilities

X instant, debit

Biological assets pledged as security for liabilities

The amount of biological assets pledged as security for liabilities. [Refer: Biological assets]

disclosure: IAS 41 49 a

ifrs-full

BiologicalAssetsTypeMember

member

Biological assets, type [member]

This member stands for all biological assets when disaggregated by type. It also represents the standard value for the “Biological assets by type” axis if no other member is used. [Refer: Biological assets]

example: IAS 41 43

ifrs-full

BiologicalAssetsWhoseTitleIsRestricted

X instant, debit

Biological assets whose title is restricted

The amount of biological assets whose title is restricted. [Refer: Biological assets]

disclosure: IAS 41 49 a

ifrs-full

BondsIssued

X instant, credit

Bonds issued

The amount of bonds issued by the entity.

common practice: IAS 1 112 c

ifrs-full

BondsIssuedUndiscountedCashFlows

X instant, credit

Bonds issued, undiscounted cash flows

The amount of contractual undiscounted cash flows in relation to bonds issued. [Refer: Bonds issued]

example: IFRS 7 B11D, example: IFRS 7 IG31A

ifrs-full

BorrowingCostsAbstract

Borrowing costs [abstract]

ifrs-full

BorrowingCostsCapitalised

X duration

Borrowing costs capitalised

The amount of interest and other costs that an entity incurs in connection with the borrowing of funds that are directly attributable to the acquisition, construction or production of a qualifying asset and which form part of the cost of that asset.

disclosure: IAS 23 26 a

ifrs-full

BorrowingCostsIncurred

X duration

Borrowing costs incurred

The amount of interest and other costs that an entity incurs in connection with the borrowing of funds.

common practice: IAS 1 112 c

ifrs-full

BorrowingCostsRecognisedAsExpense

X duration, debit

Borrowing costs recognised as expense

The amount of interest and other costs that an entity incurs in connection with the borrowing of funds that are recognised as an expense.

common practice: IAS 1 112 c

ifrs-full

Borrowings

X instant, credit

Borrowings

The amount of outstanding funds that the entity is obligated to repay.

common practice: IAS 1 55

ifrs-full

BorrowingsAbstract

Borrowings [abstract]

ifrs-full

BorrowingsAdjustmentToInterestRateBasis

X.XX instant

Borrowings, adjustment to interest rate basis

The adjustment to the basis (reference rate) used for calculation of the interest rate on borrowings. [Refer: Borrowings]

common practice: IFRS 7 7

ifrs-full

BorrowingsByNameAxis

axis

Borrowings by name [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

common practice: IFRS 7 7

ifrs-full

BorrowingsByNameMember

member

Borrowings by name [member]

This member stands for all borrowings when disaggregated by name. It also represents the standard value for the “Borrowings by name” axis if no other member is used. [Refer: Borrowings]

common practice: IFRS 7 7

ifrs-full

BorrowingsByTypeAbstract

Borrowings, by type [abstract]

ifrs-full

BorrowingsInterestRate

X.XX instant

Borrowings, interest rate

The interest rate on borrowings. [Refer: Borrowings]

common practice: IFRS 7 7

ifrs-full

BorrowingsInterestRateBasis

text

Borrowings, interest rate basis

The basis (reference rate) used for calculation of the interest rate on borrowings. [Refer: Borrowings]

common practice: IFRS 7 7

ifrs-full

BorrowingsMaturity

text

Borrowings, maturity

The maturity of borrowings. [Refer: Borrowings]

common practice: IFRS 7 7

ifrs-full

BorrowingsOriginalCurrency

text

Borrowings, original currency

The currency in which the borrowings are denominated. [Refer: Borrowings]

common practice: IFRS 7 7

ifrs-full

BorrowingsRecognisedAsOfAcquisitionDate

X instant, credit

Borrowings recognised as of acquisition date

The amount recognised as of the acquisition date for borrowings assumed in a business combination. [Refer: Borrowings; Business combinations [member]]

common practice: IFRS 3 B64 i

ifrs-full

BottomOfRangeMember

member

Bottom of range [member]

This member stands for the bottom of a range.

example: IFRS 13 IE63, example: IFRS 13 B6, disclosure: IFRS 14 33 b, disclosure: IFRS 17 120 – Effective 2021-01-01, disclosure: IFRS 2 45 d, common practice: IFRS 7 7

ifrs-full

BrandNames

X instant, debit

Brand names

The amount of intangible assets representing rights to a group of complementary assets such as a trademark (or service mark) and its related trade name, formulas, recipes and technological expertise. [Refer: Intangible assets other than goodwill]

example: IAS 38 119 a

ifrs-full

BrandNamesMember

member

Brand names [member]

This member stands for a class of intangible assets representing rights to a group of complementary assets such as a trademark (or service mark) and its related trade name, formulas, recipes and technological expertise. [Refer: Intangible assets other than goodwill]

example: IAS 38 119 a

ifrs-full

BroadcastingRightsMember

member

Broadcasting rights [member]

This member stands for broadcasting rights.

common practice: IAS 38 119

ifrs-full

BrokerageFeeExpense

X duration, debit

Brokerage fee expense

The amount of expense recognised for brokerage fees charged to the entity.

common practice: IAS 1 112 c

ifrs-full

BrokerageFeeIncome

X duration, credit

Brokerage fee income

The amount of income recognised for brokerage fees charged by the entity.

common practice: IAS 1 112 c

ifrs-full

Buildings

X instant, debit

Buildings

The amount of property, plant and equipment representing depreciable buildings and similar structures for use in operations. [Refer: Property, plant and equipment]

common practice: IAS 16 37

ifrs-full

BuildingsMember

member

Buildings [member]

This member stands for a class of plant, property and equipment representing depreciable buildings and similar structures for use in operations. [Refer: Property, plant and equipment]

common practice: IAS 16 37

ifrs-full

BusinessCombinationsAxis

axis

Business combinations [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 3 B64

ifrs-full

BusinessCombinationsMember

member

Business combinations [member]

This member stands for transactions or other events in which an acquirer obtains control of one or more businesses. Transactions sometimes referred to as “true mergers” or “mergers of equals” are also business combinations as that term is used in IFRS 3.

disclosure: IFRS 3 B64

ifrs-full

CancellationOfTreasuryShares

X duration, credit

Cancellation of treasury shares

The amount of treasury stock cancelled during the period. [Refer: Treasury shares]

common practice: IAS 1 106 d

ifrs-full

CapitalCommitments

X instant, credit

Capital commitments

The amount of future capital expenditures that the entity is committed to make.

common practice: IAS 1 112 c

ifrs-full

CapitalCommitmentsAbstract

Capital commitments [abstract]

ifrs-full

CapitalisationRateMeasurementInputMember

member

Capitalisation rate, measurement input [member]

This member stands for a capitalisation rate used as a measurement input.

example: IFRS 13 93 d, example: IFRS 13 IE63

ifrs-full

CapitalisationRateOfBorrowingCostsEligibleForCapitalisation

X.XX duration

Capitalisation rate of borrowing costs eligible for capitalisation

The weighted average of interest and other costs that an entity incurs in connection with the borrowing of funds applicable to the borrowings of the entity that are outstanding during the period, other than borrowings made specifically for the purpose of obtaining a qualifying asset. [Refer: Weighted average [member]; Borrowings]

disclosure: IAS 23 26 b

ifrs-full

CapitalisedDevelopmentExpenditureMember

member

Capitalised development expenditure [member]

This member stands for a class of intangible assets arising from development expenditure capitalised before the start of commercial production or use. An intangible asset shall only be recognised if the entity can demonstrate all of the following: (a) the technical feasibility of completing the intangible asset so that it will be available for use or sale; (b) its intention to complete the intangible asset and use or sell it; (c) its ability to use or sell the intangible asset; (d) how the intangible asset will generate probable future economic benefits. Among other things, the entity can demonstrate the existence of a market for the output of the intangible asset or the intangible asset itself or, if it is to be used internally, the usefulness of the intangible asset; (e) the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and (f) its ability to measure reliably the expenditure attributable to the intangible asset during its development.

common practice: IAS 38 119

ifrs-full

CapitalRedemptionReserve

X instant, credit

Capital redemption reserve

A component of equity representing the reserve for the redemption of the entity’s own shares.

common practice: IAS 1 55

ifrs-full

CapitalRedemptionReserveMember

member

Capital redemption reserve [member]

This member stands for a component of equity representing the reserve for the redemption of the entity’s own shares.

common practice: IAS 1 108

ifrs-full

CapitalRequirementsAxis

axis

Capital requirements [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IAS 1 136

ifrs-full

CapitalRequirementsMember

member

Capital requirements [member]

This member stands for capital requirements that the entity is subject to. It also represents the standard value for the “Capital requirements” axis if no other member is used.

disclosure: IAS 1 136

ifrs-full

CapitalReserve

X instant, credit

Capital reserve

A component of equity representing the capital reserves.

common practice: IAS 1 55

ifrs-full

CapitalReserveMember

member

Capital reserve [member]

This member stands for a component of equity representing capital reserves.

common practice: IAS 1 108

ifrs-full

CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis

axis

Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IAS 16 73 d, disclosure: IAS 16 73 e, disclosure: IAS 38 118 c, disclosure: IAS 38 118 e, disclosure: IAS 40 76, disclosure: IAS 40 79 c, disclosure: IAS 40 79 d, disclosure: IAS 41 50, disclosure: IAS 41 54 f, disclosure: IFRS 3 B67 d, disclosure: IFRS 7 35H, disclosure: IFRS 7 35I, common practice: IFRS 7 IG29 – Expiry date 2021-01-01, common practice: IFRS 7 37 b – Expiry date 2021-01-01

ifrs-full

CarryingAmountMember

member

Carrying amount [member]

This member stands for the amount at which an asset is recognised in the statement of financial position (after deducting any accumulated depreciation or amortisation and accumulated impairment losses). It also represents the standard value for the “Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount” axis if no other member is used. [Refer: Depreciation and amortisation expense; Impairment loss]

disclosure: IAS 16 73 e, disclosure: IAS 38 118 e, disclosure: IAS 40 76, disclosure: IAS 40 79 d, disclosure: IAS 41 50, disclosure: IFRS 3 B67 d, disclosure: IFRS 7 35H, disclosure: IFRS 7 35I, example: IFRS 7 IG29 a – Expiry date 2021-01-01, example: IFRS 7 37 b – Expiry date 2021-01-01

ifrs-full

Cash

X instant, debit

Cash

The amount of cash on hand and demand deposits. [Refer: Cash on hand]

common practice: IAS 7 45

ifrs-full

CashAbstract

Cash [abstract]

ifrs-full

CashAdvancesAndLoansFromRelatedParties

X duration, debit

Cash advances and loans from related parties

The cash inflow from advances and loans from related parties. [Refer: Related parties [member]; Advances received]

common practice: IAS 7 17

ifrs-full

CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities

X duration, credit

Cash advances and loans made to other parties, classified as investing activities

The amount of cash advances and loans made to other parties (other than advances and loans made by a financial institution), classified as investing activities.

example: IAS 7 16 e

ifrs-full

CashAdvancesAndLoansMadeToRelatedParties

X duration, credit

Cash advances and loans made to related parties

The cash outflow for loans and advances made to related parties. [Refer: Related parties [member]]

common practice: IAS 7 16

ifrs-full

CashAndBankBalancesAtCentralBanks

X instant, debit

Cash and bank balances at central banks

The amount of cash and bank balances held at central banks.

common practice: IAS 1 55

ifrs-full

CashAndCashEquivalents

X instant, debit

Cash and cash equivalents

The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]

disclosure: IAS 1 54 i, disclosure: IAS 7 45, disclosure: IFRS 12 B13 a

ifrs-full

CashAndCashEquivalentsAbstract

Cash and cash equivalents [abstract]

ifrs-full

CashAndCashEquivalentsAmountContributedToFairValueOfPlanAssets

X instant, debit

Cash and cash equivalents, amount contributed to fair value of plan assets

The amount cash and cash equivalents contribute to the fair value of defined benefit plan assets. [Refer: Cash and cash equivalents; Plan assets, at fair value; Defined benefit plans [member]]

example: IAS 19 142 a

ifrs-full

CashAndCashEquivalentsClassifiedAsPartOfDisposalGroupHeldForSale

X instant, debit

Cash and cash equivalents classified as part of disposal group held for sale

The amount of cash and cash equivalents that are classified as a part of a disposal group held for sale. [Refer: Cash and cash equivalents; Disposal groups classified as held for sale [member]]

common practice: IAS 7 45

ifrs-full

CashAndCashEquivalentsHeldByEntityUnavailableForUseByGroup

X instant, debit

Cash and cash equivalents held by entity unavailable for use by group

The amount of significant cash and cash equivalent balances held by the entity that are not available for use by the group. [Refer: Cash and cash equivalents]

disclosure: IAS 7 48

ifrs-full

CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition

X instant, debit

Cash and cash equivalents if different from statement of financial position

The amount of cash and cash equivalents in the statement of cash flows when different from the amount of cash and cash equivalents in the statement of financial position. [Refer: Cash and cash equivalents]

common practice: IAS 7 45

ifrs-full

CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract

Cash and cash equivalents if different from statement of financial position [abstract]

ifrs-full

CashAndCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013

X duration, debit

Cash and cash equivalents in subsidiary or businesses acquired or disposed

The amount of cash and cash equivalents in subsidiaries or other businesses over which control is obtained or lost. [Refer: Subsidiaries [member]; Cash and cash equivalents]

disclosure: IAS 7 40 c

ifrs-full

CashAndCashEquivalentsRecognisedAsOfAcquisitionDate

X instant, debit

Cash and cash equivalents recognised as of acquisition date

The amount recognised as of the acquisition date for cash and cash equivalents acquired in a business combination. [Refer: Cash and cash equivalents; Business combinations [member]]

common practice: IFRS 3 B64 i

ifrs-full

CashCollateralPledgedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities

X instant, debit

Cash collateral pledged subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities

The amount of cash collateral pledged that is subject to an enforceable master netting arrangement or similar agreement and that is not set off against financial liabilities. [Refer: Financial liabilities]

example: IFRS 7 IG40D, example: IFRS 7 13C d ii

ifrs-full

CashCollateralReceivedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets

X instant, credit

Cash collateral received subject to enforceable master netting arrangement or similar agreement not set off against financial assets

The amount of cash collateral received that is subject to an enforceable master netting arrangement or similar agreement and that is not set off against financial assets. [Refer: Financial assets]

example: IFRS 7 IG40D, example: IFRS 7 13C d ii

ifrs-full

CashEquivalents

X instant, debit

Cash equivalents

The amount of short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value.

common practice: IAS 7 45

ifrs-full

CashEquivalentsAbstract

Cash equivalents [abstract]

ifrs-full

CashFlowHedgesAbstract

Cash flow hedges [abstract]

ifrs-full

CashFlowHedgesMember

member

Cash flow hedges [member]

This member stands for hedges of the exposure to variability in cash flows that (a) are attributable to a particular risk associated with a recognised asset or liability (such as all or some future interest payments on variable rate debt) or a highly probable forecast transaction; and (b) could affect profit or loss. [Refer: Hedges [member]]

disclosure: IAS 39 86 b, disclosure: IFRS 7 24A, disclosure: IFRS 7 24B, disclosure: IFRS 7 24C

ifrs-full

CashFlowsFromContinuingAndDiscontinuedOperationsAbstract

Cash flows from continuing and discontinued operations [abstract]

ifrs-full

CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities

X duration, debit

Cash flows from losing control of subsidiaries or other businesses, classified as investing activities

The aggregate cash flows arising from losing control of subsidiaries or other businesses, classified as investing activities. [Refer: Subsidiaries [member]]

disclosure: IAS 7 39

ifrs-full

CashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalents

X duration, debit

Cash flows from (used in) decrease (increase) in restricted cash and cash equivalents

The cash inflow (outflow) due to a decrease (increase) in restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]

common practice: IAS 7 16

ifrs-full

CashFlowsFromUsedInDecreaseIncreaseInShorttermDepositsAndInvestments

X duration, debit

Cash flows from (used in) decrease (increase) in short-term deposits and investments

The cash inflow (outflow) due to a decrease (increase) in short-term deposits and investments.

common practice: IAS 7 16

ifrs-full

CashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsInvestingActivities

X duration, debit

Cash flows from (used in) exploration for and evaluation of mineral resources, classified as investing activities

The cash flows from (used in) the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource, classified as investing activities.

disclosure: IFRS 6 24 b

ifrs-full

CashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsOperatingActivities

X duration, debit

Cash flows from (used in) exploration for and evaluation of mineral resources, classified as operating activities

The cash flows from (used in) the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource, classified as operating activities.

disclosure: IFRS 6 24 b

ifrs-full

CashFlowsFromUsedInFinancingActivities

X duration, debit

Cash flows from (used in) financing activities

The cash flows from (used in) financing activities, which are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity.

disclosure: IAS 7 10, disclosure: IAS 7 50 d

ifrs-full

CashFlowsFromUsedInFinancingActivitiesAbstract

Cash flows from (used in) financing activities [abstract]

ifrs-full

CashFlowsFromUsedInFinancingActivitiesContinuingOperations

X duration, debit

Cash flows from (used in) financing activities, continuing operations

The cash flows from (used in) the entity’s financing activities, related to continuing operations. [Refer: Continuing operations [member]; Cash flows from (used in) financing activities]

disclosure: IFRS 5 33 c

ifrs-full

CashFlowsFromUsedInFinancingActivitiesDiscontinuedOperations

X duration, debit

Cash flows from (used in) financing activities, discontinued operations

The cash flows from (used in) the entity’s financing activities, related to discontinued operations. [Refer: Discontinued operations [member]; Cash flows from (used in) financing activities]

disclosure: IFRS 5 33 c

ifrs-full

CashFlowsFromUsedInIncreaseDecreaseInCurrentBorrowings

X duration, debit

Cash flows from (used in) increase (decrease) in current borrowings

The cash inflow (outflow) due to an increase (decrease) in current borrowings. [Refer: Current borrowings]

common practice: IAS 7 17

ifrs-full

CashFlowsFromUsedInIncreasesInOperatingCapacity

X duration, debit

Cash flows from (used in) increases in operating capacity

The aggregate amount of cash flows that represent increases in the entity’s ability to execute operating activities (for example, measured by units of output per day).

example: IAS 7 50 c

ifrs-full

CashFlowsFromUsedInInsuranceContracts

X duration, debit

Cash flows from (used in) insurance contracts

The cash flows from (used in) insurance contracts. [Refer: Types of insurance contracts [member]]

disclosure: IFRS 4 37 b – Expiry date 2021-01-01

ifrs-full

CashFlowsFromUsedInInvestingActivities

X duration, debit

Cash flows from (used in) investing activities

The cash flows from (used in) investing activities, which are the acquisition and disposal of long-term assets and other investments not included in cash equivalents.

disclosure: IAS 7 10, disclosure: IAS 7 50 d

ifrs-full

CashFlowsFromUsedInInvestingActivitiesAbstract

Cash flows from (used in) investing activities [abstract]

ifrs-full

CashFlowsFromUsedInInvestingActivitiesContinuingOperations

X duration, debit

Cash flows from (used in) investing activities, continuing operations

The cash flows from (used in) the entity’s investing activities, related to continuing operations. [Refer: Continuing operations [member]; Cash flows from (used in) investing activities]

disclosure: IFRS 5 33 c

ifrs-full

CashFlowsFromUsedInInvestingActivitiesDiscontinuedOperations

X duration, debit

Cash flows from (used in) investing activities, discontinued operations

The cash flows from (used in) the entity’s investing activities, related to discontinued operations. [Refer: Discontinued operations [member]; Cash flows from (used in) investing activities]

disclosure: IFRS 5 33 c

ifrs-full

CashFlowsFromUsedInMaintainingOperatingCapacity

X duration, debit

Cash flows from (used in) maintaining operating capacity

The aggregate amount of cash flows that are required to maintain the entity’s current ability to execute operating activities (for example, measured by units of output per day).

example: IAS 7 50 c

ifrs-full

CashFlowsFromUsedInOperatingActivities

X duration

Cash flows from (used in) operating activities

The cash flows from (used in) operating activities, which are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities. [Refer: Revenue]

disclosure: IAS 7 10, disclosure: IAS 7 50 d

ifrs-full

CashFlowsFromUsedInOperatingActivitiesAbstract

Cash flows from (used in) operating activities [abstract]

ifrs-full

CashFlowsFromUsedInOperatingActivitiesContinuingOperations

X duration, debit

Cash flows from (used in) operating activities, continuing operations

The cash flows from (used in) the entity’s operating activities, related to continuing operations. [Refer: Continuing operations [member]; Cash flows from (used in) operating activities]

disclosure: IFRS 5 33 c

ifrs-full

CashFlowsFromUsedInOperatingActivitiesDiscontinuedOperations

X duration, debit

Cash flows from (used in) operating activities, discontinued operations

The cash flows from (used in) the entity’s operating activities, related to discontinued operations. [Refer: Discontinued operations [member]; Cash flows from (used in) operating activities]

disclosure: IFRS 5 33 c

ifrs-full

CashFlowsFromUsedInOperations

X duration

Cash flows from (used in) operations

The cash from (used in) the entity’s operations.

example: IAS 7 A Statement of cash flows for an entity other than a financial institution, example: IAS 7 20

ifrs-full

CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital

X duration

Cash flows from (used in) operations before changes in working capital

The cash inflow (outflow) from the entity’s operations before changes in working capital.

example: IAS 7 A Statement of cash flows for an entity other than a financial institution, common practice: IAS 7 20

ifrs-full

CashFlowsUsedInExplorationAndDevelopmentActivities

X duration, credit

Cash flows used in exploration and development activities

The cash outflow for exploration and development activities.

common practice: IAS 7 16

ifrs-full

CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities

X duration, debit

Cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities

The aggregate cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities. [Refer: Subsidiaries [member]]

disclosure: IAS 7 39

ifrs-full

CashOnHand

X instant, debit

Cash on hand

The amount of cash held by the entity. This does not include demand deposits.

common practice: IAS 7 45

ifrs-full

CashOutflowForLeases

X duration, credit

Cash outflow for leases

The cash outflow for leases.

disclosure: IFRS 16 53 g

ifrs-full

CashPaidLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued

X duration, debit

Cash paid, liabilities under insurance contracts and reinsurance contracts issued

The decrease in liabilities under insurance contracts and reinsurance contracts issued resulting from cash paid. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]

example: IFRS 4 IG37 c – Expiry date 2021-01-01, example: IFRS 4 37 e – Expiry date 2021-01-01

ifrs-full

CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities

X duration, credit

Cash payments for futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities

The cash outflow for futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes or the payments are classified as financing activities.

example: IAS 7 16 g

ifrs-full

CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities

X duration, debit

Cash receipts from futures contracts, forward contracts, option contracts and swap contracts, classified as investing activities

The cash inflow from futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes or the receipts are classified as financing activities.

example: IAS 7 16 h

ifrs-full

CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities

X duration, debit

Cash receipts from repayment of advances and loans made to other parties, classified as investing activities

The cash inflow from the repayment of advances and loans made to other parties (other than advances and loans of a financial institution), classified as investing activities.

example: IAS 7 16 f

ifrs-full

CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToRelatedParties

X duration, debit

Cash receipts from repayment of advances and loans made to related parties

The cash inflow from repayment to the entity of loans and advances made to related parties. [Refer: Related parties [member]]

common practice: IAS 7 16

ifrs-full

CashRepaymentsOfAdvancesAndLoansFromRelatedParties

X duration, credit

Cash repayments of advances and loans from related parties

The cash outflow for repayments of advances and loans from related parties. [Refer: Related parties [member]; Advances received]

common practice: IAS 7 17

ifrs-full

CashTransferred

X instant, credit

Cash transferred

The fair value, at acquisition date, of cash transferred as consideration in a business combination. [Refer: Business combinations [member]]

disclosure: IFRS 3 B64 f i

ifrs-full

CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAxis

axis

Categories of assets recognised from costs to obtain or fulfil contracts with customers [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 15 128 a

ifrs-full

CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersMember

member

Categories of assets recognised from costs to obtain or fulfil contracts with customers [member]

This member stands for all categories of assets recognised from the costs to obtain or fulfil contracts with customers. It also represents the standard value for the “Categories of assets recognised from costs to obtain or fulfil contracts with customers” axis if no other member is used. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]

disclosure: IFRS 15 128 a

ifrs-full

CategoriesOfCurrentFinancialAssetsAbstract

Categories of current financial assets [abstract]

ifrs-full

CategoriesOfCurrentFinancialLiabilitiesAbstract

Categories of current financial liabilities [abstract]

ifrs-full

CategoriesOfFinancialAssetsAbstract

Categories of financial assets [abstract]

ifrs-full

CategoriesOfFinancialAssetsAxis

axis

Categories of financial assets [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 7 8

ifrs-full

CategoriesOfFinancialLiabilitiesAbstract

Categories of financial liabilities [abstract]

ifrs-full

CategoriesOfFinancialLiabilitiesAxis

axis

Categories of financial liabilities [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 7 8

ifrs-full

CategoriesOfNoncurrentFinancialAssetsAbstract

Categories of non-current financial assets [abstract]

ifrs-full

CategoriesOfNoncurrentFinancialLiabilitiesAbstract

Categories of non-current financial liabilities [abstract]

ifrs-full

CategoriesOfRelatedPartiesAxis

axis

Categories of related parties [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IAS 24 19

ifrs-full

ChangeInAmountRecognisedForPreacquisitionDeferredTaxAsset

X duration, debit

Increase (decrease) in amount recognised for pre-acquisition deferred tax asset

The increase (decrease) in a pre-acquisition deferred tax asset of the acquirer as a result of a business combination that changes the probability of realising the asset by the acquirer. [Refer: Deferred tax assets; Business combinations [member]]

disclosure: IAS 12 81 j

ifrs-full

ChangeInValueOfForeignCurrencyBasisSpreadsAbstract

Change in value of foreign currency basis spreads [abstract]

ifrs-full

ChangeInValueOfForwardElementsOfForwardContractsAbstract

Change in value of forward elements of forward contracts [abstract]

ifrs-full

ChangeInValueOfTimeValueOfOptionsAbstract

Change in value of time value of options [abstract]

ifrs-full

ChangesInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstract

Changes in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss [abstract]

ifrs-full

ChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract

Changes in allowance account for credit losses of financial assets [abstract]

ifrs-full

ChangesInBiologicalAssets

X duration, debit

Increase (decrease) in biological assets

The increase (decrease) in biological assets. [Refer: Biological assets]

disclosure: IAS 41 50

ifrs-full

ChangesInBiologicalAssetsAbstract

Changes in biological assets [abstract]

ifrs-full

ChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract

Changes in contingent liabilities recognised in business combination [abstract]

ifrs-full

ChangesInDeferredAcquisitionCostsArisingFromInsuranceContractsAbstract

Changes in deferred acquisition costs arising from insurance contracts [abstract]

ifrs-full

ChangesInDeferredTaxLiabilityAssetAbstract

Changes in deferred tax liability (asset) [abstract]

ifrs-full

ChangesInEquity

X duration, credit

Increase (decrease) in equity

The increase (decrease) in equity. [Refer: Equity]

disclosure: IAS 1 106 d

ifrs-full

ChangesInEquityAbstract

Changes in equity [abstract]

ifrs-full

ChangesInExposureToRisk

text

Description of changes in exposure to risk

The description of changes in the exposure to risks arising from financial instruments. [Refer: Financial instruments, class [member]]

disclosure: IFRS 7 33 c

ifrs-full

ChangesInFairValueMeasurementAssetsAbstract

Changes in fair value measurement, assets [abstract]

ifrs-full

ChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract

Changes in fair value measurement, entity’s own equity instruments [abstract]

ifrs-full

ChangesInFairValueMeasurementLiabilitiesAbstract

Changes in fair value measurement, liabilities [abstract]

ifrs-full

ChangesInFairValueOfCreditDerivativeAbstract

Changes in fair value of credit derivative [abstract]

ifrs-full

ChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssets

X duration, debit

Increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss, attributable to changes in credit risk of financial assets

The increase (decrease) in the fair value of a financial asset (or group of financial assets) designated as measured at fair value through profit or loss that is attributable to changes in the credit risk of that asset determined either: (a) as the amount of change in its fair value that is not attributable to changes in market conditions that give rise to market risk; or (b) using an alternative method the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Credit risk [member]; Financial assets]

disclosure: IFRS 7 9 c

ifrs-full

ChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstruments

X duration

Increase (decrease) in fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss

The increase (decrease) in the fair value of credit derivatives or similar instruments related to financial assets designated as measured at fair value through profit or loss. [Refer: Derivatives [member]; Financial assets]

disclosure: IFRS 7 9 d

ifrs-full

ChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiability

X duration, credit

Increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability

The increase (decrease) in the fair value of a financial liability that is attributable to changes in the credit risk of that liability. [Refer: Credit risk [member]]

disclosure: IFRS 7 10A a, disclosure: IFRS 7 10 a – Expiry date 2021-01-01

ifrs-full

ChangesInFairValueOfLoansOrReceivablesAttributableToChangesInCreditRiskOfFinancialAssets

X duration, debit

Increase (decrease) in fair value of loans or receivables, attributable to changes in credit risk of financial assets

The increase (decrease) in the fair value of loans or receivables that is attributable to changes in the credit risk of the loans and receivables determined either: (a) as the amount of change in their fair value that is not attributable to changes in market conditions that gave rise to market risk; or (b) using an alternative method that the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Credit risk [member]; Market risk [member]]

disclosure: IFRS 7 9 c – Expiry date 2021-01-01

ifrs-full

ChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments

X duration

Increase (decrease) in fair value of credit derivatives or similar instruments related to loans or receivables

The increase (decrease) in the fair value of credit derivatives or similar instruments related to loans or receivables. [Refer: Derivatives [member]]

disclosure: IFRS 7 9 d – Expiry date 2021-01-01

ifrs-full

ChangesInGoodwill

X duration, debit

Increase (decrease) in goodwill

The increase (decrease) in goodwill. [Refer: Goodwill]

disclosure: IFRS 3 B67 d

ifrs-full

ChangesInGoodwillAbstract

Changes in goodwill [abstract]

ifrs-full

ChangesInInsuranceContractsForReconciliationByComponentsAbstract

Changes in insurance contracts for reconciliation by components [abstract]

ifrs-full

ChangesInInsuranceContractsForReconciliationByRemainingCoverageAndIncurredClaimsAbstract

Changes in insurance contracts for reconciliation by remaining coverage and incurred claims [abstract]

ifrs-full

ChangesInIntangibleAssetsAndGoodwillAbstract

Changes in intangible assets and goodwill [abstract]

ifrs-full

ChangesInIntangibleAssetsOtherThanGoodwill

X duration, debit

Increase (decrease) in intangible assets other than goodwill

The increase (decrease) in intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]

disclosure: IAS 38 118 e

ifrs-full

ChangesInIntangibleAssetsOtherThanGoodwillAbstract

Changes in intangible assets other than goodwill [abstract]

ifrs-full

ChangesInInventoriesOfFinishedGoodsAndWorkInProgress

X duration, debit

Decrease (increase) in inventories of finished goods and work in progress

The decrease (increase) in inventories of finished goods and work in progress. [Refer: Inventories; Current finished goods; Current work in progress]

example: IAS 1 102, disclosure: IAS 1 99

ifrs-full

ChangesInInvestmentProperty

X duration, debit

Increase (decrease) in investment property

The increase (decrease) in investment property. [Refer: Investment property]

disclosure: IAS 40 79 d, disclosure: IAS 40 76

ifrs-full

ChangesInInvestmentPropertyAbstract

Changes in investment property [abstract]

ifrs-full

ChangesInLiabilitiesArisingFromFinancingActivitiesAbstract

Changes in liabilities arising from financing activities [abstract]

ifrs-full

ChangesInLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedAbstract

Changes in liabilities under insurance contracts and reinsurance contracts issued [abstract]

ifrs-full

ChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysis

text

Description of changes in methods and assumptions used in preparing sensitivity analysis

The description of changes in the methods and assumptions used in preparing a sensitivity analysis for the types of market risk to which the entity is exposed. [Refer: Market risk [member]]

disclosure: IFRS 7 40 c

ifrs-full

ChangesInMethodsUsedToMeasureRisk

text

Description of changes in methods used to measure risk

The description of changes in methods used to measure risks arising from financial instruments. [Refer: Financial instruments, class [member]]

disclosure: IFRS 7 33 c

ifrs-full

ChangesInNetAssetsAvailableForBenefitsAbstract

Changes in net assets available for benefits [abstract]

ifrs-full

ChangesInNetDefinedBenefitLiabilityAssetAbstract

Changes in net defined benefit liability (asset) [abstract]

ifrs-full

ChangesInNominalAmountOfCreditDerivativeAbstract

Changes in nominal amount of credit derivative [abstract]

ifrs-full

ChangesInNumberOfSharesOutstandingAbstract

Changes in number of shares outstanding [abstract]

ifrs-full

ChangesInObjectivesPoliciesAndProcessesForManagingRisk

text

Description of changes in objectives, policies and processes for managing risk

The description of changes in objectives, policies and processes for managing risks arising from financial instruments. [Refer: Financial instruments, class [member]]

disclosure: IFRS 7 33 c

ifrs-full

ChangesInOtherProvisions

X duration, credit

Increase (decrease) in other provisions

The increase (decrease) in other provisions. [Refer: Other provisions]

disclosure: IAS 37 84

ifrs-full

ChangesInOtherProvisionsAbstract

Changes in other provisions [abstract]

ifrs-full

ChangesInPropertyPlantAndEquipment

X duration, debit

Increase (decrease) in property, plant and equipment

The increase (decrease) in property, plant and equipment. [Refer: Property, plant and equipment]

disclosure: IAS 16 73 e

ifrs-full

ChangesInPropertyPlantAndEquipmentAbstract

Changes in property, plant and equipment [abstract]

ifrs-full

ChangesInRegulatoryDeferralAccountCreditBalancesAbstract

Changes in regulatory deferral account credit balances [abstract]

ifrs-full

ChangesInRegulatoryDeferralAccountDebitBalancesAbstract

Changes in regulatory deferral account debit balances [abstract]

ifrs-full

ChangesInReimbursementRightsAbstract

Changes in reimbursement rights [abstract]

ifrs-full

ChangesInReimbursementRightsAtFairValue

X duration, debit

Increase (decrease) in reimbursement rights, at fair value

The increase (decrease) in the fair value of reimbursement rights. [Refer: At fair value [member]; Reimbursement rights, at fair value]

disclosure: IAS 19 141

ifrs-full

ChangesInReinsuranceAssetsAbstract

Changes in reinsurance assets [abstract]

ifrs-full

ChangesInTaxRatesOrTaxLawsEnactedOrAnnouncedMember

member

Changes in tax rates or tax laws enacted or announced [member]

This member stands for changes in tax rates or tax laws enacted or announced.

example: IAS 10 22 h

ifrs-full

CharacteristicsOfDefinedBenefitPlansAxis

axis

Characteristics of defined benefit plans [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

example: IAS 19 138 b

ifrs-full

CharacteristicsOfDefinedBenefitPlansMember

member

Characteristics of defined benefit plans [member]

This member stands for all defined benefit plans when disaggregated by characteristics of defined benefits plans. It also represents the standard value for the “Characteristics of defined benefits plans” axis if no other member is used.

example: IAS 19 138 b

ifrs-full

CirculationRevenue

X duration, credit

Circulation revenue

The amount of revenue arising from the sale of newspapers, magazines, periodicals as well as digital applications and formats. [Refer: Revenue]

common practice: IAS 1 112 c

ifrs-full

CircumstancesLeadingToReversalsOfInventoryWritedown

text

Description of circumstances leading to reversals of inventory write-down

The description of the circumstances or events that led to the reversal of a write-down of inventories to net realisable value. [Refer: Inventories; Reversal of inventory write-down]

disclosure: IAS 2 36 g

ifrs-full

ClaimsAndBenefitsPaidNetOfReinsuranceRecoveries

X duration, debit

Claims and benefits paid, net of reinsurance recoveries

The amount of claims and benefits paid to policyholders, net of reinsurance recoveries.

common practice: IAS 1 85

ifrs-full

ClaimsIncurredButNotReported

X instant, credit

Claims incurred but not reported

The amount of liability for insured events that have occurred but for which claims have yet not been reported by policyholders.

example: IFRS 4 IG22 c – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01

ifrs-full

ClaimsReportedByPolicyholders

X instant, credit

Claims reported by policyholders

The amount of liability for claims reported by policyholders as the result of the occurrence of insured events. [Refer: Types of insurance contracts [member]]

example: IFRS 4 IG22 b – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01

ifrs-full

ClassesOfAcquiredReceivablesAxis

axis

Classes of acquired receivables [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 3 B64 h

ifrs-full

ClassesOfAcquiredReceivablesMember

member

Classes of acquired receivables [member]

This member stands for classes of receivables acquired in business combinations. It also represents the standard value for the “Classes of acquired receivables” axis if no other member is used. [Refer: Business combinations [member]]

disclosure: IFRS 3 B64 h

ifrs-full

ClassesOfAssetsAxis

axis

Classes of assets [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IAS 36 126, disclosure: IAS 36 130 d ii, disclosure: IFRS 13 93, disclosure: IFRS 16 53

ifrs-full

ClassesOfAssetsMember

member

Assets [member]

This member stands for a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits. It also represents the standard value for the “Classes of assets” axis if no other member is used.

disclosure: IAS 36 126, disclosure: IFRS 13 93, disclosure: IFRS 16 53

ifrs-full

ClassesOfCashPaymentsAbstract

Classes of cash payments from operating activities [abstract]

ifrs-full

ClassesOfCashReceiptsFromOperatingActivitiesAbstract

Classes of cash receipts from operating activities [abstract]

ifrs-full

ClassesOfContingentLiabilitiesAxis

axis

Classes of contingent liabilities [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IAS 37 86, disclosure: IFRS 3 B67 c

ifrs-full

ClassesOfCurrentInventoriesAlternativeAbstract

Classes of current inventories, alternative [abstract]

ifrs-full

ClassesOfEmployeeBenefitsExpenseAbstract

Classes of employee benefits expense [abstract]

ifrs-full

ClassesOfEntitysOwnEquityInstrumentsAxis

axis

Classes of entity’s own equity instruments [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 13 93

ifrs-full

ClassesOfFinancialAssetsAxis

axis

Classes of financial assets [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 9 7.2.34, disclosure: IFRS 17 C32 – Effective 2021-01-01, disclosure: IFRS 4 39L b – Effective on first application of IFRS 9, disclosure: IFRS 7 6, disclosure: IFRS 7 42I

ifrs-full

ClassesOfFinancialInstrumentsAxis

axis

Classes of financial instruments [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 7 36, disclosure: IFRS 7 35K, disclosure: IFRS 7 35H, disclosure: IFRS 7 35M

ifrs-full

ClassesOfFinancialInstrumentsMember

member

Financial instruments, class [member]

This member stands for aggregated classes of financial instruments. Financial instruments are contracts that give rise to a financial asset of one entity and a financial liability or equity instrument of another entity. It also represents the standard value for the “Classes of financial instruments” axis if no other member is used. [Refer: Financial assets; Financial liabilities]

disclosure: IFRS 7 36, disclosure: IFRS 7 35K, disclosure: IFRS 7 35H, disclosure: IFRS 7 35M

ifrs-full

ClassesOfFinancialLiabilitiesAxis

axis

Classes of financial liabilities [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 9 7.2.34, disclosure: IFRS 7 6, disclosure: IFRS 7 42I

ifrs-full

ClassesOfIntangibleAssetsAndGoodwillAxis

axis

Classes of intangible assets and goodwill [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

common practice: IAS 38 118

ifrs-full

ClassesOfIntangibleAssetsOtherThanGoodwillAxis

axis

Classes of intangible assets other than goodwill [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IAS 38 118

ifrs-full

ClassesOfInventoriesAbstract

Classes of current inventories [abstract]

ifrs-full

ClassesOfLiabilitiesAxis

axis

Classes of liabilities [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 13 93

ifrs-full

ClassesOfOrdinarySharesAxis

axis

Classes of ordinary shares [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IAS 33 66

ifrs-full

ClassesOfOtherProvisionsAbstract

Classes of other provisions [abstract]

ifrs-full

ClassesOfPropertyPlantAndEquipmentAxis

axis

Classes of property, plant and equipment [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IAS 16 73

ifrs-full

ClassesOfProvisionsAxis

axis

Classes of other provisions [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IAS 37 84

ifrs-full

ClassesOfRegulatoryDeferralAccountBalancesAxis

axis

Classes of regulatory deferral account balances [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 14 30 c, disclosure: IFRS 14 33

ifrs-full

ClassesOfRegulatoryDeferralAccountBalancesMember

member

Classes of regulatory deferral account balances [member]

This member stands for all classes (ie types of cost or income) of regulatory deferral account balances. It also represents the standard value for the “Classes of regulatory deferral account balances” axis if no other member is used. [Refer: Regulatory deferral account balances [member]]

disclosure: IFRS 14 30 c, disclosure: IFRS 14 33

ifrs-full

ClassesOfShareCapitalAxis

axis

Classes of share capital [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IAS 1 79 a

ifrs-full

ClassesOfShareCapitalMember

member

Share capital [member]

This member stands for share capital of the entity. It also represents the standard value for the “Classes of share capital” axis if no other member is used.

disclosure: IAS 1 79 a

ifrs-full

ClassificationOfAssetsAsHeldForSaleMember

member

Classification of assets as held for sale [member]

This member stands for classification of assets as held for sale. [Refer: Non-current assets held for sale [member]]

example: IAS 10 22 c

ifrs-full

ClosingForeignExchangeRate

X.XX instant

Closing foreign exchange rate

The spot exchange rate at the end of the reporting period. Exchange rate is the ratio of exchange for two currencies. Spot exchange rate is the exchange rate for immediate delivery.

common practice: IAS 1 112 c

ifrs-full

CommencementOfMajorLitigationMember

member

Commencement of major litigation [member]

This member stands for the commencement of major litigation.

example: IAS 10 22 j

ifrs-full

CommentaryByManagementOnSignificantCashAndCashEquivalentBalancesHeldByEntityThatAreNotAvailableForUseByGroup

text

Commentary by management on significant cash and cash equivalent balances held by entity that are not available for use by group

The commentary by management on significant cash and cash equivalent balances held by the entity that are not available for use by the group. [Refer: Cash and cash equivalents]

disclosure: IAS 7 48

ifrs-full

CommercialPapersIssued

X instant, credit

Commercial papers issued

The amount of commercial paper issued by the entity.

common practice: IAS 1 112 c

ifrs-full

CommitmentsForDevelopmentOrAcquisitionOfBiologicalAssets

X instant, credit

Commitments for development or acquisition of biological assets

The amount of commitments for the development or acquisition of biological assets. [Refer: Biological assets]

disclosure: IAS 41 49 b

ifrs-full

CommitmentsInRelationToJointVentures

X instant, credit

Commitments in relation to joint ventures

The commitments that the entity has relating to its joint ventures as specified in paragraphs B18-B20 of IFRS 12. [Refer: Joint ventures [member]]

disclosure: IFRS 12 23 a

ifrs-full

CommitmentsMadeByEntityRelatedPartyTransactions

X duration

Commitments made by entity, related party transactions

The amount of related-party commitments made by the entity to do something if a particular event occurs or does not occur in the future, including executory contracts (recognised and unrecognised). [Refer: Related parties [member]]

example: IAS 24 21 i

ifrs-full

CommitmentsMadeOnBehalfOfEntityRelatedPartyTransactions

X duration

Commitments made on behalf of entity, related party transactions

The amount of related-party commitments made on behalf of the entity to do something if a particular event occurs or does not occur in the future, including executory contracts (recognised and unrecognised). [Refer: Related parties [member]]

example: IAS 24 21 i

ifrs-full

CommodityPriceRiskMember

member

Commodity price risk [member]

This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in commodity prices. [Refer: Financial instruments, class [member]]

example: IFRS 7 IG32, example: IFRS 7 40 a

ifrs-full

CommunicationAndNetworkEquipmentMember

member

Communication and network equipment [member]

This member stands for a class of property, plant and equipment representing communications and network equipment. [Refer: Property, plant and equipment]

common practice: IAS 16 37

ifrs-full

CommunicationExpense

X duration, debit

Communication expense

The amount of expense arising from communication.

common practice: IAS 1 112 c

ifrs-full

CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment

X duration, credit

Compensation from third parties for items of property, plant and equipment that were impaired, lost or given up

The amount of compensation from third parties for items of property, plant and equipment that were impaired, lost or given up that is included in profit or loss. [Refer: Profit (loss); Property, plant and equipment]

disclosure: IAS 16 74 d

ifrs-full

ComponentsOfEquityAxis

axis

Components of equity [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IAS 1 106

ifrs-full

ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxAbstract

Components of other comprehensive income that will be reclassified to profit or loss, before tax [abstract]

ifrs-full

ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstract

Components of other comprehensive income that will be reclassified to profit or loss, net of tax [abstract]

ifrs-full

ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstract

Components of other comprehensive income that will not be reclassified to profit or loss, before tax [abstract]

ifrs-full

ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract

Components of other comprehensive income that will not be reclassified to profit or loss, net of tax [abstract]

ifrs-full

ComprehensiveIncome

X duration, credit

Comprehensive income

The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners.

disclosure: IAS 1 106 a, disclosure: IAS 1 81A c, disclosure: IFRS 1 32 a ii, disclosure: IFRS 1 24 b, disclosure: IFRS 12 B12 b ix, example: IFRS 12 B10 b

ifrs-full

ComprehensiveIncomeAbstract

Comprehensive income [abstract]

ifrs-full

ComprehensiveIncomeAttributableToAbstract

Comprehensive income attributable to [abstract]

ifrs-full

ComprehensiveIncomeAttributableToNoncontrollingInterests

X duration, credit

Comprehensive income, attributable to non-controlling interests

The amount of comprehensive income attributable to non-controlling interests. [Refer: Comprehensive income; Non-controlling interests]

disclosure: IAS 1 106 a, disclosure: IAS 1 81B b i

ifrs-full

ComprehensiveIncomeAttributableToOwnersOfParent

X duration, credit

Comprehensive income, attributable to owners of parent

The amount of comprehensive income attributable to owners of the parent. [Refer: Comprehensive income]

disclosure: IAS 1 106 a, disclosure: IAS 1 81B b ii

ifrs-full

ComputerEquipmentMember

member

Computer equipment [member]

This member stands for a class of property, plant and equipment representing computer equipment. [Refer: Property, plant and equipment]

common practice: IAS 16 37

ifrs-full

ComputerSoftware

X instant, debit

Computer software

The amount of intangible assets representing computer software. [Refer: Intangible assets other than goodwill]

example: IAS 38 119 c

ifrs-full

ComputerSoftwareMember

member

Computer software [member]

This member stands for a class of intangible assets representing computer software. [Refer: Intangible assets other than goodwill]

example: IAS 38 119 c

ifrs-full

ConcentrationsOfRisk

text

Description of concentrations of risk

The description of concentrations of risks arising from financial instruments. [Refer: Financial instruments, class [member]]

disclosure: IFRS 7 34 c

ifrs-full

ConcentrationsOfRiskAxis

axis

Concentrations of risk [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 17 127 – Effective 2021-01-01

ifrs-full

ConcentrationsOfRiskMember

member

Concentrations of risk [member]

This member stands for the concentrations of risk. It also represents the standard value for the “Concentrations of risk” axis if no other member is used.

disclosure: IFRS 17 127 – Effective 2021-01-01

ifrs-full

ConfidenceLevelCorrespondingToResultsOfTechniqueOtherThanConfidenceLevelTechniqueUsedForDeterminingRiskAdjustmentForNonfinancialRisk

X.XX instant

Confidence level corresponding to results of technique other than confidence level technique used for determining risk adjustment for non-financial risk

The confidence level corresponding to the results of a technique other than the confidence level technique used for determining the risk adjustment for non-financial risk. [Refer: Risk adjustment for non-financial risk [member]]

disclosure: IFRS 17 119 – Effective 2021-01-01

ifrs-full

ConfidenceLevelUsedToDetermineRiskAdjustmentForNonfinancialRisk

X.XX instant

Confidence level used to determine risk adjustment for non-financial risk

The confidence level used to determine the risk adjustment for non-financial risk. [Refer: Risk adjustment for non-financial risk [member]]

disclosure: IFRS 17 119 – Effective 2021-01-01

ifrs-full

ConsensusPricingMember

member

Consensus pricing [member]

This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from consensus prices (for example, offered quotes, comparability adjustments) in the market. [Refer: Market approach [member]]

example: IFRS 13 IE63, example: IFRS 13 B5

ifrs-full

ConsiderationPaidReceived

X duration, credit

Consideration paid (received)

The amount of consideration paid or received in respect of both obtaining and losing control of subsidiaries or other businesses. [Refer: Subsidiaries [member]]

disclosure: IAS 7 40 a

ifrs-full

ConsolidatedAndSeparateFinancialStatementsAxis

axis

Consolidated and separate financial statements [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IAS 27 4

ifrs-full

ConsolidatedMember

member

Consolidated [member]

This member stands for the financial statements of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent and its subsidiaries are presented as those of a single economic entity. It also represents the standard value for the “Consolidated and separate financial statements” axis if no other member is used.

disclosure: IAS 27 4

ifrs-full

ConsolidatedStructuredEntitiesAxis

axis

Consolidated structured entities [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 12 Nature of the risks associated with an entity’s interests in consolidated structured entities

ifrs-full

ConsolidatedStructuredEntitiesMember

member

Consolidated structured entities [member]

This member stands for consolidated structured entities. A structured entity is an entity that has been designed so that voting or similar rights are not the dominant factor in deciding who controls the entity, such as when any voting rights relate to administrative tasks only and the relevant activities are directed by means of contractual arrangements. [Refer: Consolidated [member]]

disclosure: IFRS 12 Nature of the risks associated with an entity’s interests in consolidated structured entities

ifrs-full

ConstantPrepaymentRateMeasurementInputMember

member

Constant prepayment rate, measurement input [member]

This member stands for the constant prepayment rate used as a measurement input.

example: IFRS 13 93 d, example: IFRS 13 IE63

ifrs-full

ConstructionInProgress

X instant, debit

Construction in progress

The amount of expenditure capitalised during the construction of non-current assets that are not yet available for use. [Refer: Non-current assets]

common practice: IAS 16 37

ifrs-full

ConstructionInProgressMember

member

Construction in progress [member]

This member stands for expenditure capitalised during the construction of items of property, plant and equipment that are not yet available for use (ie not yet in the location and condition necessary for it to be capable of operating in the manner intended by the management). [Refer: Property, plant and equipment]

common practice: IAS 16 37

ifrs-full

ConsumableBiologicalAssetsMember

member

Consumable biological assets [member]

This member stands for consumable biological assets. Consumable biological assets are those that are to be harvested as agricultural produce or sold as biological assets. [Refer: Biological assets]

example: IAS 41 43

ifrs-full

ConsumerLoans

X instant, debit

Loans to consumers

The amount of consumer loans made by the entity. [Refer: Loans to consumers [member]]

common practice: IAS 1 112 c

ifrs-full

ConsumerLoansMember

member

Loans to consumers [member]

This member stands for loans that are made to individuals for personal use.

example: IFRS 7 IG40B, example: IFRS 7 6, example: IFRS 7 IG20C

ifrs-full

ContingentConsiderationMember

member

Contingent consideration [member]

This member stands for an obligation of the acquirer to transfer additional assets or equity interests to the former owners of an acquiree as part of the exchange for control of the acquiree if specified future events occur or conditions are met.

common practice: IFRS 13 94

ifrs-full

ContingentConsiderationRecognisedAsOfAcquisitionDate

X instant, credit

Contingent consideration recognised as of acquisition date

The amount, at acquisition date, of contingent consideration arrangements recognised as consideration transferred in a business combination. [Refer: Business combinations [member]]

disclosure: IFRS 3 B64 g i

ifrs-full

ContingentLiabilitiesIncurredByVenturerInRelationToInterestsInJointVentures

X instant, credit

Contingent liabilities incurred in relation to interests in joint ventures

The amount of contingent liabilities incurred in relation to interests in joint ventures. [Refer: Contingent liabilities [member]; Joint ventures [member]]

disclosure: IFRS 12 23 b

ifrs-full

ContingentLiabilitiesIncurredInRelationToInterestsInAssociates

X instant, credit

Contingent liabilities incurred in relation to interests in associates

The amount of contingent liabilities incurred relating to the entity’s interests in associates. [Refer: Associates [member]; Contingent liabilities [member]]

disclosure: IFRS 12 23 b

ifrs-full

ContingentLiabilitiesMember

member

Contingent liabilities [member]

This member stands for possible obligations that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity; or, present obligations that arise from past events but are not recognised because (a) it is probable that an outflow of resources embodying economic benefits will be required to settle the obligations; or (b) the amount of the obligations cannot be measured with sufficient reliability. It also represents the standard value for the “Classes of contingent liabilities” axis if no other member is used.

disclosure: IAS 37 88, disclosure: IFRS 3 B67 c

ifrs-full

ContingentLiabilitiesOfJointVentureMember

member

Contingent liabilities related to joint ventures [member]

This member stands for contingent liabilities that are related to joint ventures. [Refer: Contingent liabilities [member]; Joint ventures [member]]

example: IAS 37 88

ifrs-full

ContingentLiabilitiesRecognisedAsOfAcquisitionDate

X instant, credit

Contingent liabilities recognised as of acquisition date

The amount of contingent liabilities recognised as of the acquisition date in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]

example: IFRS 3 B64 i, example: IFRS 3 IE72

ifrs-full

ContingentLiabilitiesRecognisedInBusinessCombination

X instant, credit

Contingent liabilities recognised in business combination

The amount of contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]

disclosure: IFRS 3 B67 c

ifrs-full

ContingentLiabilityArisingFromPostemploymentBenefitObligationsMember

member

Contingent liability arising from post-employment benefit obligations [member]

This member stands for a contingent liability arising from post-employment benefit obligations. Post-employment benefits are employee benefits (other than termination benefits and short-term employee benefits) that are payable after the completion of employment. [Refer: Contingent liabilities [member]]

disclosure: IAS 19 152

ifrs-full

ContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMember

member

Contingent liability for decommissioning, restoration and rehabilitation costs [member]

This member stands for a contingent liability relating to decommissioning, restoration and rehabilitation costs. [Refer: Contingent liabilities [member]]

example: IAS 37 88

ifrs-full

ContingentLiabilityForGuaranteesMember

member

Contingent liability for guarantees [member]

This member stands for a contingent liability for guarantees. [Refer: Contingent liabilities [member]; Guarantees [member]]

common practice: IAS 37 88

ifrs-full

ContinuingAndDiscontinuedOperationsAxis

axis

Continuing and discontinued operations [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 5 Presentation and Disclosure

ifrs-full

ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis

axis

Continuing involvement in derecognised financial assets by type of instrument [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

example: IFRS 7 B33

ifrs-full

ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfTransferAxis

axis

Continuing involvement in derecognised financial assets by type of transfer [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

example: IFRS 7 B33

ifrs-full

ContinuingOperationsMember

member

Continuing operations [member]

This member stands for components of the entity that are not discontinued operations. A component of an entity comprises operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity. This member also represents the standard value for the “Continuing and discontinued operations” axis if no other member is used. [Refer: Discontinued operations [member]; Aggregate continuing and discontinued operations [member]]

disclosure: IFRS 5 Presentation and Disclosure

ifrs-full

ContractAssets

X instant, debit

Contract assets

The amount of an entity’s right to consideration in exchange for goods or services that the entity has transferred to a customer, when that right is conditioned on something other than the passage of time (for example, the entity’s future performance).

disclosure: IFRS 15 105, disclosure: IFRS 15 116 a

ifrs-full

ContractAssetsAbstract

Contract assets [abstract]

ifrs-full

ContractAssetsMember

member

Contract assets [member]

This member stands for contract assets. [Refer: Contract assets]

disclosure: IFRS 7 35H b iii, disclosure: IFRS 7 35M b iii, example: IFRS 7 35N

ifrs-full

ContractDurationAxis

axis

Contract duration [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

example: IFRS 15 B89 e

ifrs-full

ContractDurationMember

member

Contract duration [member]

This member stands for all durations of contracts with customers. It also represents the standard value for the “Contract duration” axis if no other member is used.

example: IFRS 15 B89 e

ifrs-full

ContractLiabilities

X instant, credit

Contract liabilities

The amount of an entity’s obligation to transfer goods or services to a customer for which the entity has received consideration (or the amount is due) from the customer.

disclosure: IFRS 15 105, disclosure: IFRS 15 116 a

ifrs-full

ContractLiabilitiesAbstract

Contract liabilities [abstract]

ifrs-full

ContractualAmountsToBeExchangedInDerivativeFinancialInstrumentForWhichGrossCashFlowsAreExchanged

X instant, credit

Contractual amounts to be exchanged in derivative financial instrument for which gross cash flows are exchanged

The amount of contractual undiscounted cash flows in relation to contractual amounts to be exchanged in a derivative financial instrument for which gross cash flows are exchanged. [Refer: Derivatives [member]]

example: IFRS 7 B11D d

ifrs-full

ContractualCapitalCommitments

X instant, credit

Contractual capital commitments

The amount of capital commitments for which the entity has entered into a contract. [Refer: Capital commitments]

common practice: IAS 1 112 c

ifrs-full

ContractualCommitmentsForAcquisitionOfIntangibleAssets

X instant, credit

Contractual commitments for acquisition of intangible assets

The amount of contractual commitments for the acquisition of intangible assets.

disclosure: IAS 38 122 e

ifrs-full

ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment

X instant, credit

Contractual commitments for acquisition of property, plant and equipment

The amount of contractual commitments for the acquisition of property, plant and equipment. [Refer: Property, plant and equipment]

disclosure: IAS 16 74 c

ifrs-full

ContractualServiceMargin

X instant, credit

Contractual service margin

The amount of the contractual service margin. [Refer: Contractual service margin [member]]

disclosure: IFRS 17 109 – Effective 2021-01-01

ifrs-full

ContractualServiceMarginMember

member

Contractual service margin [member]

This member stands for a component of the carrying amount of the asset or liability for a group of insurance contracts representing the unearned profit the entity will recognise as it provides services under the insurance contracts in the group.

disclosure: IFRS 17 101 c – Effective 2021-01-01, disclosure: IFRS 17 107 d – Effective 2021-01-01

ifrs-full

ContractualServiceMarginNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedMember

member

Contractual service margin not related to contracts that existed at transition date to which modified retrospective approach or fair value approach has been applied [member]

This member stands for the contractual service margin not related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19 of IFRS 17) or the fair value approach (as described in paragraphs C20-C24 of IFRS 17) has been applied. [Refer: Contractual service margin [member]]

disclosure: IFRS 17 114 c – Effective 2021-01-01

ifrs-full

ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedMember

member

Contractual service margin related to contracts that existed at transition date to which fair value approach has been applied [member]

This member stands for the contractual service margin related to contracts that existed at the transition date to which the fair value approach (as described in paragraphs C20-C24 of IFRS 17) has been applied. [Refer: Contractual service margin [member]]

disclosure: IFRS 17 114 b – Effective 2021-01-01

ifrs-full

ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedMember

member

Contractual service margin related to contracts that existed at transition date to which modified retrospective approach has been applied [member]

This member stands for the contractual service margin related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19 of IFRS 17) has been applied. [Refer: Contractual service margin [member]]

disclosure: IFRS 17 114 a – Effective 2021-01-01

ifrs-full

ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset

X duration, debit

Contributions to plan by employer, net defined benefit liability (asset)

The decrease (increase) in net defined benefit liability (asset) resulting from contributions to a defined benefit plan by the employer. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]]

disclosure: IAS 19 141 f

ifrs-full

ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset

X duration, debit

Contributions to plan by plan participants, net defined benefit liability (asset)

The decrease (increase) in the net defined benefit liability (asset) resulting from contributions to a defined benefit plan by plan participants. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]]

disclosure: IAS 19 141 f

ifrs-full

ContributionsToPlanNetDefinedBenefitLiabilityAsset

X duration, debit

Contributions to plan, net defined benefit liability (asset)

The decrease (increase) in the net defined benefit liability (asset) resulting from contributions to a defined benefit plan. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]]

disclosure: IAS 19 141 f

ifrs-full

ContributionsToPlanNetDefinedBenefitLiabilityAssetAbstract

Contributions to plan, net defined benefit liability (asset) [abstract]

ifrs-full

CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights

X instant, debit

Copyrights, patents and other industrial property rights, service and operating rights

The amount of intangible assets representing copyrights, patents and other industrial property rights, service and operating rights. [Refer: Intangible assets other than goodwill]

example: IAS 38 119 e

ifrs-full

CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember

member

Copyrights, patents and other industrial property rights, service and operating rights [member]

This member stands for a class of intangible assets representing copyrights, patents and other industrial property rights, service and operating rights. [Refer: Intangible assets other than goodwill]

example: IAS 38 119 e

ifrs-full

CorporateDebtInstrumentsHeld

X instant, debit

Corporate debt instruments held

The amount of debt instruments held by the entity that were issued by a corporate entity. [Refer: Debt instruments held]

common practice: IAS 1 112 c

ifrs-full

CorporateLoans

X instant, debit

Loans to corporate entities

The amount of corporate loans made by the entity. [Refer: Loans to corporate entities [member]]

common practice: IAS 1 112 c

ifrs-full

CorporateLoansMember

member

Loans to corporate entities [member]

This member stands for loans made to corporate entities.

common practice: IAS 1 112 c, example: IFRS 7 6, example: IFRS 7 IG20C

ifrs-full

CostApproachMember

member

Cost approach [member]

This member stands for a valuation technique that reflects the amount that would be required currently to replace the service capacity of an asset (often referred to as “current replacement cost”).

example: IFRS 13 62

ifrs-full

CostOfInventoriesRecognisedAsExpenseDuringPeriod

X duration, debit

Cost of inventories recognised as expense during period

The amount of inventories recognised as an expense during the period. [Refer: Inventories]

disclosure: IAS 2 36 d

ifrs-full

CostOfMerchandiseSold

X duration, debit

Cost of merchandise sold

The amount of merchandise that was sold during the period and recognised as an expense.

common practice: IAS 1 85

ifrs-full

CostOfPurchasedEnergySold

X duration, debit

Cost of purchased energy sold

The amount of purchased energy that was sold during the period and recognised as an expense.

common practice: IAS 1 112 c

ifrs-full

CostOfSales

X duration, debit

Cost of sales

The amount of costs relating to expenses directly or indirectly attributed to the goods or services sold, which may include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, unallocated production overheads and abnormal amounts of production costs of inventories.

disclosure: IAS 1 99, disclosure: IAS 1 103

ifrs-full

CostOfSalesFoodAndBeverage

X duration, debit

Cost of sales, food and beverage

The amount of cost of sales attributed to food and beverage. [Refer: Cost of sales]

common practice: IAS 1 85

ifrs-full

CostOfSalesHotelOperations

X duration, debit

Cost of sales, hotel operations

The amount of cost of sales attributed to hotel operations. [Refer: Cost of sales]

common practice: IAS 1 85

ifrs-full

CostOfSalesRoomOccupancyServices

X duration, debit

Cost of sales, room occupancy services

The amount of cost of sales attributed to room occupancy services. [Refer: Cost of sales]

common practice: IAS 1 85

ifrs-full

CostsToObtainContractsWithCustomersMember

member

Costs to obtain contracts with customers [member]

This member stands for a category of assets recognised from the costs to obtain or fulfil contracts with customers representing the costs to obtain contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]

example: IFRS 15 128 a

ifrs-full

CounterpartiesAxis

axis

Counterparties [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 7 B52

ifrs-full

CounterpartiesMember

member

Counterparties [member]

This member stands for the parties to the transaction other than the entity. It also represents the standard value for the “Counterparties” axis if no other member is used.

disclosure: IFRS 7 B52

ifrs-full

CountryOfDomicileMember

member

Country of domicile [member]

This member stands for the country in which the entity is registered and where it has its legal address or registered office.

disclosure: IFRS 8 33 b, disclosure: IFRS 8 33 a

ifrs-full

CountryOfIncorporation

text

Country of incorporation

The country in which the entity is incorporated.

disclosure: IAS 1 138 a

ifrs-full

CountryOfIncorporationOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse

text

Country of incorporation of entity whose consolidated financial statements have been produced for public use

The country in which the entity’s ultimate, or any intermediate, parent, whose consolidated financial statements that comply with IFRSs have been produced for public use, has been incorporated. [Refer: Consolidated [member]; IFRSs [member]]

disclosure: IAS 27 16 a

ifrs-full

CountryOfIncorporationOfJointOperation

text

Country of incorporation of joint operation

The country in which a joint operation of the entity is incorporated. [Refer: Joint operations [member]]

disclosure: IFRS 12 21 a iii

ifrs-full

CountryOfIncorporationOfJointVenture

text

Country of incorporation of joint venture

The country in which a joint venture of the entity is incorporated. [Refer: Joint ventures [member]]

disclosure: IAS 27 16 b ii, disclosure: IAS 27 17 b ii, disclosure: IFRS 12 21 a iii

ifrs-full

CountryOfIncorporationOrResidenceOfAssociate

text

Country of incorporation of associate

The country in which an associate of the entity is incorporated. [Refer: Associates [member]]

disclosure: IAS 27 16 b ii, disclosure: IAS 27 17 b ii, disclosure: IFRS 12 21 a iii

ifrs-full

CountryOfIncorporationOrResidenceOfSubsidiary

text

Country of incorporation of subsidiary

The country in which a subsidiary of the entity is incorporated. [Refer: Subsidiaries [member]]

disclosure: IAS 27 16 b ii, disclosure: IAS 27 17 b ii, disclosure: IFRS 12 12 b, disclosure: IFRS 12 19B b

ifrs-full

CreationDateAxis

axis

Creation date [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i, disclosure: IAS 8 49 b i

ifrs-full

CreditDerivativeFairValue

X instant, debit

Credit derivative, fair value

The fair value of a credit derivative. [Refer: At fair value [member]; Derivatives [member]]

disclosure: IFRS 7 24G a

ifrs-full

CreditDerivativeNominalAmount

X instant

Credit derivative, nominal amount

The nominal amount of a credit derivative. [Refer: Derivatives [member]]

disclosure: IFRS 7 24G a

ifrs-full

CreditExposure

X instant

Credit exposure

The amount of exposure to loss resulting from credit risk. [Refer: Credit risk [member]]

example: IFRS 7 IG24 a – Expiry date 2021-01-01, example: IFRS 7 IG25 b – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01

ifrs-full

CreditImpairmentOfFinancialInstrumentsAxis

axis

Credit impairment of financial instruments [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 7 35H, disclosure: IFRS 7 35M

ifrs-full

CreditImpairmentOfFinancialInstrumentsMember

member

Credit impairment of financial instruments [member]

This member stands for all statuses of credit impairment of financial instruments. A financial instrument is credit-impaired when one or more events that have a detrimental impact on the estimated future cash flows of that financial instrument have occurred. This member also represents the standard value for the “Credit impairment of financial instruments” axis if no other member is used.

disclosure: IFRS 7 35H, disclosure: IFRS 7 35M

ifrs-full

CreditrelatedFeeAndCommissionIncome

X duration, credit

Credit-related fee and commission income

The amount of income recognised from credit-related fees and commissions. [Refer: Fee and commission income]

common practice: IAS 1 112 c

ifrs-full

CreditRiskMember

member

Credit risk [member]

This member stands for the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. [Refer: Financial instruments, class [member]]

disclosure: IFRS 17 124 – Effective 2021-01-01, disclosure: IFRS 17 125 – Effective 2021-01-01, disclosure: IFRS 17 127 – Effective 2021-01-01, example: IFRS 7 32

ifrs-full

CreditSpreadMeasurementInputMember

member

Credit spread, measurement input [member]

This member stands for the credit spread used as a measurement input.

common practice: IFRS 13 93 d

ifrs-full

CumulativeChangeInFairValueRecognisedInProfitOrLossOnSalesOfInvestmentPropertyBetweenPoolsOfAssetsMeasuredUsingDifferentModels

X duration, credit

Cumulative change in fair value recognised in profit or loss on sales of investment property between pools of assets measured using different models

The cumulative change in fair value recognised in profit or loss on sales of investment property from a pool of assets in which the cost model is used into a pool in which the fair value model is used. [Refer: Fair value model [member]; Investment property]

disclosure: IAS 40 75 f iv

ifrs-full

CumulativeGainLossOnDisposalOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome

X duration, credit

Cumulative gain (loss) on disposal of investments in equity instruments designated at fair value through other comprehensive income

The cumulative gain (loss) on disposal of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: At fair value [member]; Other comprehensive income]

disclosure: IFRS 7 11B c

ifrs-full

CumulativeGainLossPreviouslyRecognisedInOtherComprehensiveIncomeArisingFromReclassificationOfFinancialAssetsOutOfFairValueThroughOtherComprehensiveIncomeIntoFairValueThroughProfitOrLossMeasurementCategory

X duration, credit

Cumulative gain (loss) previously recognised in other comprehensive income arising from reclassification of financial assets out of fair value through other comprehensive income into fair value through profit or loss measurement category

The cumulative gain (loss) previously recognised in other comprehensive income arising from the reclassification of financial assets out of the fair value through other comprehensive income into the fair value through profit or loss measurement category. [Refer: Financial assets measured at fair value through other comprehensive income; Financial assets at fair value through profit or loss; Other comprehensive income]

disclosure: IAS 1 82 cb

ifrs-full

CumulativePreferenceDividendsNotRecognised

X duration

Cumulative preference dividends not recognised

The amount of cumulative preference dividends not recognised.

disclosure: IAS 1 137 b

ifrs-full

CumulativeUnrecognisedShareOfLossesOfAssociates

X instant, credit

Cumulative unrecognised share of losses of associates

The cumulative amount of the unrecognised share of losses of associates if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Associates [member]; Unrecognised share of losses of associates]

disclosure: IFRS 12 22 c

ifrs-full

CumulativeUnrecognisedShareOfLossesOfJointVentures

X instant, credit

Cumulative unrecognised share of losses of joint ventures

The cumulative amount of the unrecognised share of losses of joint ventures if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Joint ventures [member]; Unrecognised share of losses of joint ventures]

disclosure: IFRS 12 22 c

ifrs-full

CumulativeUnrecognisedShareOfLossesOfJointVenturesTransitionFromProportionateConsolidationToEquityMethod

X instant, credit

Cumulative unrecognised share of losses of joint ventures, transition from proportionate consolidation to equity method

The entity’s cumulative unrecognised share of losses of its joint ventures for which transition from proportionate consolidation to the equity method was performed. [Refer: Joint ventures [member]; Cumulative unrecognised share of losses of joint ventures]

disclosure: IFRS 11 C4

ifrs-full

CurrencyRiskMember

member

Currency risk [member]

This member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. [Refer: Financial instruments, class [member]]

disclosure: IFRS 17 124 – Effective 2021-01-01, disclosure: IFRS 17 125 – Effective 2021-01-01, disclosure: IFRS 17 127 – Effective 2021-01-01, disclosure: IFRS 17 128 a ii – Effective 2021-01-01, disclosure: IFRS 7 Defined terms

ifrs-full

CurrencySwapContractMember

member

Currency swap contract [member]

This member stands for a currency swap contract. [Refer: Swap contract [member]]

common practice: IAS 1 112 c

ifrs-full

CurrentAccruedExpensesAndOtherCurrentLiabilities

X instant, credit

Current accrued expenses and other current liabilities

The amount of current accrued expenses and other current liabilities. [Refer: Accruals; Other current liabilities]

common practice: IAS 1 55

ifrs-full

CurrentAccruedIncome

X instant, debit

Current accrued income

The amount of current accrued income. [Refer: Accrued income]

common practice: IAS 1 112 c

ifrs-full

CurrentAdvances

X instant, credit

Current advances received

The amount of current payments received for goods or services to be provided in the future. [Refer: Advances received]

common practice: IAS 1 55

ifrs-full

CurrentAdvancesToSuppliers

X instant, debit

Current advances to suppliers

The amount of current advances made to suppliers before goods or services are received.

common practice: IAS 1 112 c

ifrs-full

CurrentAgriculturalProduce

X instant, debit

Current agricultural produce

A classification of current inventory representing the amount of harvested produce of the entity’s biological assets. [Refer: Biological assets; Inventories]

common practice: IAS 2 37

ifrs-full

CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity

X duration, debit

Current and deferred tax relating to items credited (charged) directly to equity

The aggregate current and deferred tax relating to particular items that are charged or credited directly to equity, for example: (a) an adjustment to the opening balance of retained earnings resulting from either a change in accounting policy that is applied retrospectively or the correction of an error; and (b) amounts arising on initial recognition of the equity component of a compound financial instrument. [Refer: Deferred tax relating to items credited (charged) directly to equity; Retained earnings; Financial instruments, class [member]]

disclosure: IAS 12 81 a

ifrs-full

CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract

Current and deferred tax relating to items charged or credited directly to equity [abstract]

ifrs-full

CurrentAssets

X instant, debit

Current assets

The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within 12 months after the reporting period; or (d) classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least 12 months after the reporting period. [Refer: Assets]

disclosure: IAS 1 66, disclosure: IFRS 12 B12 b i, example: IFRS 12 B10 b

ifrs-full

CurrentAssetsAbstract

Current assets [abstract]

ifrs-full

CurrentAssetsLiabilities

X instant, debit

Current assets (liabilities)

The amount of current assets less the amount of current liabilities.

common practice: IAS 1 55

ifrs-full

CurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners

X instant, debit

Current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners

The amount of current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners. [Refer: Current assets; Disposal groups classified as held for sale [member]; Non-current assets or disposal groups classified as held for sale; Non-current assets or disposal groups classified as held for distribution to owners]

disclosure: IAS 1 66

ifrs-full

CurrentAssetsRecognisedAsOfAcquisitionDate

X instant, debit

Current assets recognised as of acquisition date

The amount recognised as of the acquisition date for current assets acquired in a business combination. [Refer: Business combinations [member]]

common practice: IFRS 3 B64 i

ifrs-full

CurrentBiologicalAssets

X instant, debit

Current biological assets

The amount of current biological assets. [Refer: Biological assets]

disclosure: IAS 1 54 f

ifrs-full

CurrentBiologicalAssetsMember

member

Current biological assets [member]

This member stands for current biological assets. [Refer: Biological assets]

common practice: IAS 41 50

ifrs-full

CurrentBondsIssuedAndCurrentPortionOfNoncurrentBondsIssued

X instant, credit

Current bonds issued and current portion of non-current bonds issued

The amount of current bonds issued and the current portion of non-current bonds issued. [Refer: Bonds issued]

common practice: IAS 1 112 c

ifrs-full

CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings

X instant, credit

Current borrowings and current portion of non-current borrowings

The amount of current borrowings and current portion of non-current borrowings. [Refer: Borrowings]

common practice: IAS 1 55

ifrs-full

CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsAbstract

Current borrowings and current portion of non-current borrowings [abstract]

ifrs-full

CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsByTypeAbstract

Current borrowings and current portion of non-current borrowings, by type [abstract]

ifrs-full

CurrentCommercialPapersIssuedAndCurrentPortionOfNoncurrentCommercialPapersIssued

X instant, credit

Current commercial papers issued and current portion of non-current commercial papers issued

The amount of current commercial paper issued and the current portion of non-current commercial paper issued. [Refer: Commercial papers issued]

common practice: IAS 1 112 c

ifrs-full

CurrentContractAssets

X instant, debit

Current contract assets

The amount of current contract assets. [Refer: Contract assets]

disclosure: IFRS 15 105

ifrs-full

CurrentContractLiabilities

X instant, credit

Current contract liabilities

The amount of current contract liabilities. [Refer: Contract liabilities]

disclosure: IFRS 15 105

ifrs-full

CurrentCrudeOil

X instant, debit

Current crude oil

A classification of current inventory representing the amount of unrefined, unprocessed oil. [Refer: Inventories]

common practice: IAS 2 37

ifrs-full

CurrentDebtInstrumentsIssued

X instant, credit

Current debt instruments issued

The amount of current debt instruments issued. [Refer: Debt instruments issued]

common practice: IAS 1 55

ifrs-full

CurrentDepositsFromCustomers

X instant, credit

Current deposits from customers

The amount of current deposits from customers. [Refer: Deposits from customers]

common practice: IAS 1 55

ifrs-full

CurrentDerivativeFinancialAssets

X instant, debit

Current derivative financial assets

The amount of current derivative financial assets. [Refer: Derivative financial assets]

common practice: IAS 1 55

ifrs-full

CurrentDerivativeFinancialLiabilities

X instant, credit

Current derivative financial liabilities

The amount of current derivative financial liabilities. [Refer: Derivative financial liabilities]

common practice: IAS 1 55

ifrs-full

CurrentDividendPayables

X instant, credit

Current dividend payables

The amount of current dividend payables. [Refer: Dividend payables]

common practice: IAS 1 55

ifrs-full

CurrentEstimateOfFutureCashOutflowsToBePaidToFulfilObligationMeasurementInputMember

member

Current estimate of future cash outflows to be paid to fulfil obligation, measurement input [member]

This member stands for the current estimate of future cash outflows to be paid to fulfil obligation, used as a measurement input.

example: IFRS 13 B36 d

ifrs-full

CurrentExciseTaxPayables

X instant, credit

Current excise tax payables

The amount of current excise tax payables. [Refer: Excise tax payables]

common practice: IAS 1 78

ifrs-full

CurrentFinanceLeaseReceivables

X instant, debit

Current finance lease receivables

The amount of current finance lease receivables. [Refer: Finance lease receivables]

common practice: IAS 1 55

ifrs-full

CurrentFinancialAssets

X instant, debit

Current financial assets

The amount of current financial assets. [Refer: Financial assets]

disclosure: IFRS 7 25

ifrs-full

CurrentFinancialAssetsAtAmortisedCost

X instant, debit

Current financial assets at amortised cost

The amount of current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]

disclosure: IFRS 7 8 f

ifrs-full

CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome

X instant, debit

Current financial assets at fair value through other comprehensive income

The amount of current financial assets at fair value through other comprehensive income. [Refer: Financial assets at fair value through other comprehensive income]

disclosure: IFRS 7 8 h

ifrs-full

CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract

Current financial assets at fair value through other comprehensive income [abstract]

ifrs-full

CurrentFinancialAssetsAtFairValueThroughProfitOrLoss

X instant, debit

Current financial assets at fair value through profit or loss

The amount of current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]

disclosure: IFRS 7 8 a

ifrs-full

CurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstract

Current financial assets at fair value through profit or loss [abstract]

ifrs-full

CurrentFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading

X instant, debit

Current financial assets at fair value through profit or loss, classified as held for trading

The amount of current financial assets measured at fair value through profit or loss classified as held for trading. [Refer: Financial assets at fair value through profit or loss, classified as held for trading]

common practice: IAS 1 55, disclosure: IFRS 7 8 a – Expiry date 2021-01-01

ifrs-full

CurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition

X instant, debit

Current financial assets at fair value through profit or loss, designated upon initial recognition or subsequently

The amount of current financial assets measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently]

disclosure: IFRS 7 8 a

ifrs-full

CurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue

X instant, debit

Current financial assets at fair value through profit or loss, mandatorily measured at fair value

The amount of current financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value]

disclosure: IFRS 7 8 a

ifrs-full

CurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments

X instant, debit

Current financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments

The amount of current financial assets at fair value through profit or loss measured as such in accordance with the exemption for reacquisition of own equity instruments. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments]

disclosure: IFRS 7 8 a – Effective 2021-01-01

ifrs-full

CurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities

X instant, debit

Current financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities

The amount of current financial assets at fair value through profit or loss measured as such in accordance with the exemption for repurchase of own financial liabilities. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities]

disclosure: IFRS 7 8 a – Effective 2021-01-01

ifrs-full

CurrentFinancialAssetsAvailableforsale

X instant, debit

Current financial assets available-for-sale

The amount of current financial assets available-for-sale. [Refer: Financial assets available-for-sale; Current financial assets]

disclosure: IFRS 7 8 d – Expiry date 2021-01-01

ifrs-full

CurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome

X instant, debit

Current financial assets measured at fair value through other comprehensive income

The amount of current financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income]

disclosure: IFRS 7 8 h

ifrs-full

CurrentFinancialLiabilities

X instant, credit

Current financial liabilities

The amount of current financial liabilities. [Refer: Financial liabilities]

disclosure: IFRS 7 25

ifrs-full

CurrentFinancialLiabilitiesAtAmortisedCost

X instant, credit

Current financial liabilities at amortised cost

The amount of current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]

disclosure: IFRS 7 8 g, disclosure: IFRS 7 8 f – Expiry date 2021-01-01

ifrs-full

CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss

X instant, credit

Current financial liabilities at fair value through profit or loss

The amount of current financial liabilities measured at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss]

disclosure: IFRS 7 8 e

ifrs-full

CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract

Current financial liabilities at fair value through profit or loss [abstract]

ifrs-full

CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading

X instant, credit

Current financial liabilities at fair value through profit or loss, classified as held for trading

The amount of current financial liabilities at fair value through profit or loss that meet the definition of held for trading. [Refer: Current financial liabilities at fair value through profit or loss]

disclosure: IFRS 7 8 e

ifrs-full

CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition

X instant, credit

Current financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently

The amount of current financial liabilities measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]

disclosure: IFRS 7 8 e

ifrs-full

CurrentFoodAndBeverage

X instant, debit

Current food and beverage

A classification of current inventory representing the amount of food and beverage. [Refer: Inventories]

common practice: IAS 2 37

ifrs-full

CurrentFuel

X instant, debit

Current fuel

A classification of current inventory representing the amount of fuel. [Refer: Inventories]

common practice: IAS 2 37

ifrs-full

CurrentGovernmentGrants

X instant, credit

Current government grants

The amount of current government grants recognised in the statement of financial position as deferred income. [Refer: Government [member]; Deferred income; Government grants]

common practice: IAS 1 55

ifrs-full

CurrentHeldtomaturityInvestments

X instant, debit

Current held-to-maturity investments

The amount of current held-to-maturity investments. [Refer: Held-to-maturity investments]

disclosure: IFRS 7 8 b – Expiry date 2021-01-01

ifrs-full

CurrentInterestPayable

X instant, credit

Current interest payable

The amount of current interest payable. [Refer: Interest payable]

common practice: IAS 1 112 c

ifrs-full

CurrentInterestReceivable

X instant, debit

Current interest receivable

The amount of current interest receivable. [Refer: Interest receivable]

common practice: IAS 1 112 c

ifrs-full

CurrentInventoriesArisingFromExtractiveActivitiesAbstract

Current inventories arising from extractive activities [abstract]

ifrs-full

CurrentInventoriesHeldForSale

X instant, debit

Current inventories held for sale

A classification of current inventory representing the amount of inventories held for sale in the ordinary course of business. [Refer: Inventories]

common practice: IAS 2 37

ifrs-full

CurrentInventoriesInTransit

X instant, debit

Current inventories in transit

A classification of current inventory representing the amount of inventories in transit. [Refer: Inventories]

common practice: IAS 2 37

ifrs-full

CurrentInvestments

X instant, debit

Current investments

The amount of current investments.

common practice: IAS 1 55

ifrs-full

CurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncome

X instant, debit

Current investments in equity instruments designated at fair value through other comprehensive income

The amount of current investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income]

disclosure: IFRS 7 8 h

ifrs-full

CurrentLeaseLiabilities

X instant, credit

Current lease liabilities

The amount of current lease liabilities. [Refer: Lease liabilities]

disclosure: IFRS 16 47 b

ifrs-full

CurrentLiabilities

X instant, credit

Current liabilities

The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within 12 months after the reporting period; or (d) the entity does not have an unconditional right to defer settlement for at least 12 months after the reporting period.

disclosure: IAS 1 69, disclosure: IFRS 12 B12 b iii, example: IFRS 12 B10 b

ifrs-full

CurrentLiabilitiesAbstract

Current liabilities [abstract]

ifrs-full

CurrentLiabilitiesOtherThanLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale

X instant, credit

Current liabilities other than liabilities included in disposal groups classified as held for sale

The amount of current liabilities other than liabilities included in disposal groups classified as held for sale. [Refer: Current liabilities; Disposal groups classified as held for sale [member]; Liabilities included in disposal groups classified as held for sale]

disclosure: IAS 1 69

ifrs-full

CurrentLiabilitiesRecognisedAsOfAcquisitionDate

X instant, credit

Current liabilities recognised as of acquisition date

The amount recognised as of the acquisition date for current liabilities assumed in a business combination. [Refer: Business combinations [member]]

common practice: IFRS 3 B64 i

ifrs-full

CurrentLoansAndReceivables

X instant, debit

Current loans and receivables

The amount of current loans and receivables. [Refer: Loans and receivables]

disclosure: IFRS 7 8 c – Expiry date 2021-01-01

ifrs-full

CurrentLoansReceivedAndCurrentPortionOfNoncurrentLoansReceived

X instant, credit

Current loans received and current portion of non-current loans received

The amount of current loans received and the current portion of non-current loans received. [Refer: Loans received]

common practice: IAS 1 112 c

ifrs-full

CurrentMaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServices

X instant, debit

Current materials and supplies to be consumed in production process or rendering services

A classification of current inventory representing the amount of materials and supplies to be consumed in a production process or while rendering services. [Refer: Inventories]

common practice: IAS 2 37

ifrs-full

CurrentMember

member

Current [member]

This member stands for a current time band.

example: IFRS 7 IG20D, example: IFRS 7 35N, common practice: IFRS 7 37 – Expiry date 2021-01-01

ifrs-full

CurrentNaturalGas

X instant, debit

Current natural gas

A classification of current inventory representing the amount of a naturally occurring hydrocarbon gas mixture. [Refer: Inventories]

common practice: IAS 2 37

ifrs-full

CurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral

X instant, debit

Current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral

The amount of current non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral.

disclosure: IFRS 9 3.2.23 a, disclosure: IAS 39 37 a – Expiry date 2021-01-01

ifrs-full

CurrentNotesAndDebenturesIssuedAndCurrentPortionOfNoncurrentNotesAndDebenturesIssued

X instant, credit

Current notes and debentures issued and current portion of non-current notes and debentures issued

The amount of current notes and debentures issued and the current portion of non-current notes and debentures issued. [Refer: Notes and debentures issued]

common practice: IAS 1 112 c

ifrs-full

CurrentOreStockpiles

X instant, debit

Current ore stockpiles

A classification of current inventory representing the amount of ore stockpiles. [Refer: Inventories]

common practice: IAS 2 37

ifrs-full

CurrentPackagingAndStorageMaterials

X instant, debit

Current packaging and storage materials

A classification of current inventory representing the amount of packaging and storage materials. [Refer: Inventories]

common practice: IAS 2 37

ifrs-full

CurrentPayablesForPurchaseOfEnergy

X instant, credit

Current payables for purchase of energy

The amount of current payables for the purchase of energy. [Refer: Payables for purchase of energy]

common practice: IAS 1 78

ifrs-full

CurrentPayablesForPurchaseOfNoncurrentAssets

X instant, credit

Current payables for purchase of non-current assets

The amount of current payables for the purchase of non-current assets. [Refer: Payables for purchase of non-current assets]

common practice: IAS 1 78

ifrs-full

CurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTax

X instant, credit

Current payables on social security and taxes other than income tax

The amount of current payables on social security and taxes other than incomes tax. [Refer: Payables on social security and taxes other than income tax]

common practice: IAS 1 78

ifrs-full

CurrentPetroleumAndPetrochemicalProducts

X instant, debit

Current petroleum and petrochemical products

A classification of current inventory representing the amount of products derived from crude oil and natural gas. [Refer: Current crude oil; Current natural gas]

common practice: IAS 2 37

ifrs-full

CurrentPortionOfLongtermBorrowings

X instant, credit

Current portion of non-current borrowings

The current portion of non-current borrowings. [Refer: Borrowings]

common practice: IAS 1 55

ifrs-full

CurrentPrepaidExpenses

X instant, debit

Current prepaid expenses

The amount recognised as a current asset for expenditures made prior to the period when the economic benefit will be realised.

common practice: IAS 1 112 c

ifrs-full

CurrentPrepayments

X instant, debit

Current prepayments

The amount of current prepayments. [Refer: Prepayments]

example: IAS 1 78 b

ifrs-full

CurrentPrepaymentsAbstract

Current prepayments [abstract]

ifrs-full

CurrentPrepaymentsAndCurrentAccruedIncome

X instant, debit

Current prepayments and current accrued income

The amount of current prepayments and current accrued income. [Refer: Prepayments; Accrued income]

common practice: IAS 1 112 c

ifrs-full

CurrentPrepaymentsAndCurrentAccruedIncomeAbstract

Current prepayments and current accrued income [abstract]

ifrs-full

CurrentPrepaymentsAndOtherCurrentAssets

X instant, debit

Current prepayments and other current assets

The amount of current prepayments and other current assets. [Refer: Other current assets; Current prepayments]

common practice: IAS 1 55

ifrs-full

CurrentProgrammingAssets

X instant, debit

Current programming assets

The amount of current programming assets. [Refer: Programming assets]

common practice: IAS 1 55

ifrs-full

CurrentProvisions

X instant, credit

Current provisions

The amount of current provisions. [Refer: Provisions]

disclosure: IAS 1 54 l

ifrs-full

CurrentProvisionsAbstract

Current provisions [abstract]

ifrs-full

CurrentProvisionsForEmployeeBenefits

X instant, credit

Current provisions for employee benefits

The amount of current provisions for employee benefits. [Refer: Provisions for employee benefits]

disclosure: IAS 1 78 d

ifrs-full

CurrentRawMaterialsAndCurrentProductionSupplies

X instant, debit

Current raw materials and current production supplies

A classification of current inventory representing the amount of current raw materials and current production supplies. [Refer: Current production supplies; Current raw materials]

common practice: IAS 2 37

ifrs-full

CurrentRawMaterialsAndCurrentProductionSuppliesAbstract

Current raw materials and current production supplies [abstract]

ifrs-full

CurrentReceivablesDueFromAssociates

X instant, debit

Current receivables due from associates

The amount of current receivables due from associates. [Refer: Associates [member]]

common practice: IAS 1 78 b

ifrs-full

CurrentReceivablesDueFromJointVentures

X instant, debit

Current receivables due from joint ventures

The amount of current receivables due from joint ventures. [Refer: Joint ventures [member]]

common practice: IAS 1 78 b

ifrs-full

CurrentReceivablesFromContractsWithCustomers

X instant, debit

Current receivables from contracts with customers

The amount of current receivables from contracts with customers. [Refer: Receivables from contracts with customers]

disclosure: IFRS 15 105

ifrs-full

CurrentReceivablesFromRentalOfProperties

X instant, debit

Current receivables from rental of properties

The amount of current receivables from rental of properties. [Refer: Receivables from rental of properties]

common practice: IAS 1 78 b

ifrs-full

CurrentReceivablesFromSaleOfProperties

X instant, debit

Current receivables from sale of properties

The amount of current receivables from sale of properties. [Refer: Receivables from sale of properties]

common practice: IAS 1 78 b

ifrs-full

CurrentReceivablesFromTaxesOtherThanIncomeTax

X instant, debit

Current receivables from taxes other than income tax

The amount of current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax]

common practice: IAS 1 78 b

ifrs-full

CurrentRecognisedAssetsDefinedBenefitPlan

X instant, debit

Current net defined benefit asset

The amount of current net defined benefit asset. [Refer: Net defined benefit asset]

common practice: IAS 1 55

ifrs-full

CurrentRecognisedLiabilitiesDefinedBenefitPlan

X instant, credit

Current net defined benefit liability

The amount of current net defined benefit liability. [Refer: Net defined benefit liability]

common practice: IAS 1 55

ifrs-full

CurrentRefundsProvision

X instant, credit

Current refunds provision

The amount of current provision for refunds. [Refer: Refunds provision]

example: IAS 37 Example 4 Refunds policy, example: IAS 37 87

ifrs-full

CurrentRestrictedCashAndCashEquivalents

X instant, debit

Current restricted cash and cash equivalents

The amount of current restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]

common practice: IAS 1 55

ifrs-full

CurrentRetentionPayables

X instant, credit

Current retention payables

The amount of current retention payables. [Refer: Retention payables]

common practice: IAS 1 78

ifrs-full

CurrentSecuredBankLoansReceivedAndCurrentPortionOfNoncurrentSecuredBankLoansReceived

X instant, credit

Current secured bank loans received and current portion of non-current secured bank loans received

The amount of current secured bank loans received and the current portion of non-current secured bank loans received. [Refer: Secured bank loans received]

common practice: IAS 1 112 c

ifrs-full

CurrentServiceCostNetDefinedBenefitLiabilityAsset

X duration, credit

Current service cost, net defined benefit liability (asset)

The increase (decrease) in the net defined benefit liability (asset) resulting from employee service in the current period. [Refer: Net defined benefit liability (asset)]

disclosure: IAS 19 141 a

ifrs-full

CurrentTaxAssets

X instant, debit

Current tax assets

The excess of amount paid for current tax in respect of current and prior periods over the amount due for those periods. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.

disclosure: IAS 1 54 n

ifrs-full

CurrentTaxAssetsCurrent

X instant, debit

Current tax assets, current

The current amount of current tax assets. [Refer: Current tax assets]

disclosure: IAS 1 54 n

ifrs-full

CurrentTaxAssetsNoncurrent

X instant, debit

Current tax assets, non-current

The non-current amount of current tax assets. [Refer: Current tax assets]

disclosure: IAS 1 54 n

ifrs-full

CurrentTaxExpenseIncome

X duration, debit

Current tax expense (income)

The amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.

example: IAS 12 80 a

ifrs-full

CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods

X duration, debit

Current tax expense (income) and adjustments for current tax of prior periods

The amount of current tax expense (income) and adjustments for the current tax of prior periods. [Refer: Current tax expense (income); Adjustments for current tax of prior periods]

common practice: IAS 12 80

ifrs-full

CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriodsAbstract

Current tax expense (income) and adjustments for current tax of prior periods [abstract]

ifrs-full

CurrentTaxLiabilities

X instant, credit

Current tax liabilities

The amount of current tax for current and prior periods to the extent unpaid. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.

disclosure: IAS 1 54 n

ifrs-full

CurrentTaxLiabilitiesCurrent

X instant, credit

Current tax liabilities, current

The current amount of current tax liabilities. [Refer: Current tax liabilities]

disclosure: IAS 1 54 n

ifrs-full

CurrentTaxLiabilitiesNoncurrent

X instant, credit

Current tax liabilities, non-current

The non-current amount of current tax liabilities. [Refer: Current tax liabilities]

disclosure: IAS 1 54 n

ifrs-full

CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity

X duration, debit

Current tax relating to items credited (charged) directly to equity

The amount of current tax relating to particular items that are charged or credited directly to equity, for example: (a) an adjustment to the opening balance of retained earnings resulting from either a change in accounting policy that is applied retrospectively or the correction of an error; and (b) amounts arising on initial recognition of the equity component of a compound financial instrument. [Refer: Retained earnings; Financial instruments, class [member]]

disclosure: IAS 12 81 a

ifrs-full

CurrentTradeReceivables

X instant, debit

Current trade receivables

The amount of current trade receivables. [Refer: Trade receivables]

example: IAS 1 78 b, example: IAS 1 68

ifrs-full

CurrentUnsecuredBankLoansReceivedAndCurrentPortionOfNoncurrentUnsecuredBankLoansReceived

X instant, credit

Current unsecured bank loans received and current portion of non-current unsecured bank loans received

The amount of current unsecured bank loans received and the current portion of non-current unsecured bank loans received. [Refer: Unsecured bank loans received]

common practice: IAS 1 112 c

ifrs-full

CurrentValueAddedTaxPayables

X instant, credit

Current value added tax payables

The amount of current value added tax payables. [Refer: Value added tax payables]

common practice: IAS 1 78

ifrs-full

CurrentValueAddedTaxReceivables

X instant, debit

Current value added tax receivables

The amount of current value added tax receivables. [Refer: Value added tax receivables]

common practice: IAS 1 78 b

ifrs-full

CustomerrelatedIntangibleAssetsMember

member

Customer-related intangible assets [member]

This member stands for a class of intangible assets representing assets related to customers. Such assets may include customer lists, order or production backlog, customer contracts and related customer relationships as well as non-contractual customer relationships.

common practice: IAS 38 119

ifrs-full

CustomerrelatedIntangibleAssetsRecognisedAsOfAcquisitionDate

X instant, debit

Customer-related intangible assets recognised as of acquisition date

The amount recognised as of the acquisition date for customer-related intangible assets acquired in a business combination. [Refer: Customer-related intangible assets [member]; Business combinations [member]]

common practice: IFRS 3 B64 i

ifrs-full

DateAsAtWhichEntityPlansToApplyNewIFRSInitially

yyyy-mm-dd

Date as at which entity plans to apply new IFRS initially

The date on which the entity plans to apply a new IFRS that has been issued but is not yet effective.

example: IAS 8 31 d

ifrs-full

DateByWhichApplicationOfNewIFRSIsRequired

yyyy-mm-dd

Date by which application of new IFRS is required

The date by which the entity is required to apply a new IFRS that has been issued but is not yet effective.

example: IAS 8 31 c

ifrs-full

DatedSubordinatedLiabilities

X instant, credit

Dated subordinated liabilities

The amount of subordinated liabilities that have a specified repayment date. [Refer: Subordinated liabilities]

common practice: IAS 1 112 c

ifrs-full

DateOfAcquisition2013

yyyy-mm-dd

Date of acquisition

The date on which the acquirer obtains control of the acquiree in a business combination.

disclosure: IFRS 3 B64 b

ifrs-full

DateOfAuthorisationForIssueOfFinancialStatements2013

yyyy-mm-dd

Date of authorisation for issue of financial statements

The date on which financial statements are authorised for issue.

disclosure: IAS 10 17

ifrs-full

DateOfEndOfReportingPeriod2013

yyyy-mm-dd

Date of end of reporting period

The date of the end of the reporting period.

disclosure: IAS 1 51 c

ifrs-full

DateOfEndOfReportingPeriodOfFinancialStatementsOfAssociate

yyyy-mm-dd

Date of end of reporting period of financial statements of associate

The date of the end of the reporting period of the financial statements of an associate.

disclosure: IFRS 12 22 b i

ifrs-full

DateOfEndOfReportingPeriodOfFinancialStatementsOfJointVenture2013

yyyy-mm-dd

Date of end of reporting period of financial statements of joint venture

The date of the end of the reporting period of the financial statements of a joint venture.

disclosure: IFRS 12 22 b i

ifrs-full

DateOfEndOfReportingPeriodOfFinancialStatementsOfSubsidiary

yyyy-mm-dd

Date of end of reporting period of financial statements of subsidiary

The date of the end of the reporting period of the financial statements of a subsidiary.

disclosure: IFRS 12 11 a

ifrs-full

DateOfGrantOfSharebasedPaymentArrangement

text

Date of grant of share-based payment arrangement

The date on which share-based payment arrangements are granted. [Refer: Share-based payment arrangements [member]]

example: IFRS 2 IG23, example: IFRS 2 45 a

ifrs-full

DateOfReclassificationOfFinancialAssetsDueToChangeInBusinessModel

yyyy-mm-dd

Date of reclassification of financial assets due to change in business model

The date of the reclassification of financial assets due to a change in the entity’s business model for managing financial assets. [Refer: Financial assets]

disclosure: IFRS 7 12B a

ifrs-full

DateOnWhichChangeInActivitiesOccurredThatPermittedInsurerToReassessWhetherItsActivitiesArePredominantlyConnectedWithInsurance

yyyy-mm-dd

Date on which change in activities occurred that permitted insurer to reassess whether its activities are predominantly connected with insurance

The date on which the change in activities occurred that permitted an insurer to reassess whether its activities are predominantly connected with insurance.

disclosure: IFRS 4 39C c ii – Expiry date 2021-01-01

ifrs-full

DateOnWhichChangeInActivitiesOccurredThatResultedInInsurerNoLongerQualifyingToApplyTemporaryExemptionFromIFRS9

yyyy-mm-dd

Date on which change in activities occurred that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9

The date on which the change in activities occurred that resulted in an insurer no longer qualifying to apply the temporary exemption from IFRS 9.

disclosure: IFRS 4 39D b – Expiry date 2021-01-01

ifrs-full

DebtInstrumentsAmountContributedToFairValueOfPlanAssets

X instant, debit

Debt instruments, amount contributed to fair value of plan assets

The amount instruments representing debt (rather than equity) contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]

example: IAS 19 142 c

ifrs-full

DebtInstrumentsHeld

X instant, debit

Debt instruments held

The amount of instruments representing indebtedness held by the entity.

common practice: IAS 1 55

ifrs-full

DebtInstrumentsHeldAbstract

Debt instruments held [abstract]

ifrs-full

DebtInstrumentsIssuedThatAreIncludedInInsurersRegulatoryCapital

X instant, credit

Debt instruments issued that are included in insurer’s regulatory capital

The amount of debt instruments issued that are included in the insurer’s regulatory capital.

example: IFRS 4 20E c – Expiry date 2021-01-01

ifrs-full

DebtSecurities

X instant, credit

Debt instruments issued

The amount of instruments issued by the entity that represent indebtedness.

common practice: IAS 1 55

ifrs-full

DebtSecuritiesMember

member

Debt securities [member]

This member stands for instruments held by the entity that represent indebtedness.

example: IFRS 13 IE60, example: IFRS 13 94

ifrs-full

DecreaseDueToHarvestBiologicalAssets

X duration, credit

Decrease due to harvest, biological assets

The decrease in biological assets due to the detachment of produce from the assets or the cessation of the assets’ life processes. [Refer: Biological assets]

disclosure: IAS 41 50 d

ifrs-full

DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions

X duration, debit

Decrease (increase) through tax on share-based payment transactions, equity

The decrease (increase) in equity resulting from tax on transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]]

common practice: IAS 1 106 d

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsAssets

X duration, credit

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, assets

The amount of decrease in the fair value measurement of assets due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.

disclosure: IFRS 13 93 h ii

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstruments

X duration, debit

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, entity’s own equity instruments

The amount of decrease in the fair value measurement of the entity’s own equity instruments due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.

disclosure: IFRS 13 93 h ii

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsLiabilities

X duration, debit

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, liabilities

The amount of decrease in the fair value measurement of liabilities due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.

disclosure: IFRS 13 93 h ii

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxAssets

X duration

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, assets

The amount of decrease in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

common practice: IFRS 13 93 h ii

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments

X duration

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, entity’s own equity instruments

The amount of decrease in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

common practice: IFRS 13 93 h ii

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities

X duration

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, liabilities

The amount of decrease in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

common practice: IFRS 13 93 h ii

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxAssets

X duration

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, assets

The amount of decrease in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

common practice: IFRS 13 93 h ii

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments

X duration

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, entity’s own equity instruments

The amount of decrease in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

common practice: IFRS 13 93 h ii

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities

X duration

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, liabilities

The amount of decrease in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

common practice: IFRS 13 93 h ii

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxAssets

X duration

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, assets

The amount of decrease in the fair value measurement of assets, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

common practice: IFRS 13 93 h ii

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments

X duration

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, entity’s own equity instruments

The amount of decrease in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

common practice: IFRS 13 93 h ii

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxLiabilities

X duration

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, liabilities

The amount of decrease in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

common practice: IFRS 13 93 h ii

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxAssets

X duration

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, assets

The amount of decrease in the fair value measurement of assets, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

common practice: IFRS 13 93 h ii

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments

X duration

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, entity’s own equity instruments

The amount of decrease in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

common practice: IFRS 13 93 h ii

ifrs-full

DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxLiabilities

X duration

Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, liabilities

The amount of decrease in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

common practice: IFRS 13 93 h ii

ifrs-full

DecreaseThroughBalancesRecoveredInCurrentPeriodRegulatoryDeferralAccountDebitBalances

X duration, credit

Decrease through balances recovered in current period, regulatory deferral account debit balances

The decrease in regulatory deferral account debit balances resulting from balances recovered in the current period. [Refer: Regulatory deferral account debit balances]

example: IFRS 14 33 a ii

ifrs-full

DecreaseThroughBalancesReversedInCurrentPeriodRegulatoryDeferralAccountCreditBalances

X duration, debit

Decrease through balances reversed in current period, regulatory deferral account credit balances

The decrease in regulatory deferral account credit balances resulting from balances reversed in the current period. [Refer: Regulatory deferral account credit balances]

example: IFRS 14 33 a ii

ifrs-full

DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue

X duration, credit

Decrease through benefits paid, reimbursement rights, at fair value

The decrease in the fair value of reimbursement rights resulting from benefits paid. [Refer: At fair value [member]; Reimbursement rights, at fair value]

disclosure: IAS 19 141 g

ifrs-full

DecreaseThroughClassifiedAsHeldForSaleBiologicalAssets

X duration, credit

Decrease through classified as held for sale, biological assets

The decrease in biological assets through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Biological assets]

disclosure: IAS 41 50 c

ifrs-full

DecreaseThroughClassifiedAsHeldForSaleGoodwill

X duration, credit

Decrease through classified as held for sale, goodwill

The decrease in goodwill due to classification as held for sale. [Refer: Goodwill; Disposal groups classified as held for sale [member]]

disclosure: IFRS 3 B67 d iv

ifrs-full

DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsAndGoodwill

X duration, credit

Decrease through classified as held for sale, intangible assets and goodwill

The decrease in intangible assets and goodwill resulting from classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Intangible assets and goodwill]

common practice: IAS 38 118 e ii

ifrs-full

DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill

X duration, credit

Decrease through classified as held for sale, intangible assets other than goodwill

The decrease in intangible assets other than goodwill resulting from classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Intangible assets other than goodwill]

disclosure: IAS 38 118 e ii

ifrs-full

DecreaseThroughClassifiedAsHeldForSaleInvestmentProperty

X duration, credit

Decrease through classified as held for sale, investment property

The decrease in investment property through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Property, plant and equipment; Investment property; Disposal groups classified as held for sale [member]]

disclosure: IAS 40 76 c, disclosure: IAS 40 79 d iii

ifrs-full

DecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipment

X duration, credit

Decrease through classified as held for sale, property, plant and equipment

The decrease in property, plant and equipment through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Property, plant and equipment; Disposal groups classified as held for sale [member]]

disclosure: IAS 16 73 e ii

ifrs-full

DecreaseThroughDerecognitionExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts

X duration, debit

Decrease through derecognition, exposure to credit risk on loan commitments and financial guarantee contracts

The decrease in exposure to credit risk on loan commitments and financial guarantee contracts resulting from derecognition. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]

example: IFRS 7 IG20B, example: IFRS 7 35I c, example: IFRS 7 35H

ifrs-full

DecreaseThroughDerecognitionFinancialAssets

X duration, credit

Decrease through derecognition, financial assets

The decrease in financial assets resulting from derecognition. [Refer: Financial assets]

example: IFRS 7 IG20B, example: IFRS 7 35I c, example: IFRS 7 35H

ifrs-full

DecreaseThroughDisposalsRegulatoryDeferralAccountCreditBalances

X duration, debit

Decrease through disposals, regulatory deferral account credit balances

The decrease in regulatory deferral account credit balances resulting from disposals. [Refer: Regulatory deferral account credit balances]

example: IFRS 14 33 a iii

ifrs-full

DecreaseThroughDisposalsRegulatoryDeferralAccountDebitBalances

X duration, credit

Decrease through disposals, regulatory deferral account debit balances

The decrease in regulatory deferral account debit balances resulting from disposals. [Refer: Regulatory deferral account debit balances]

example: IFRS 14 33 a iii

ifrs-full

DecreaseThroughImpairmentContractAssets

X duration, credit

Decrease through impairment, contract assets

The decrease in contract assets resulting from impairment. [Refer: Contract assets; Impairment loss]

example: IFRS 15 118 c

ifrs-full

DecreaseThroughImpairmentsRegulatoryDeferralAccountDebitBalances

X duration, credit

Decrease through impairments, regulatory deferral account debit balances

The decrease in regulatory deferral account debit balances resulting from impairments. [Refer: Impairment loss; Regulatory deferral account debit balances]

example: IFRS 14 33 a iii

ifrs-full

DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsAndGoodwill

X duration, credit

Decrease through loss of control of subsidiary, intangible assets and goodwill

The decrease in intangible assets and goodwill resulting from the loss of control of a subsidiary. [Refer: Intangible assets and goodwill]

common practice: IAS 38 118 e

ifrs-full

DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsOtherThanGoodwill

X duration, credit

Decrease through loss of control of subsidiary, intangible assets other than goodwill

The decrease in intangible assets other than goodwill resulting from the loss of control of a subsidiary. [Refer: Intangible assets other than goodwill]

common practice: IAS 38 118 e

ifrs-full

DecreaseThroughLossOfControlOfSubsidiaryOtherProvisions

X duration, debit

Decrease through loss of control of subsidiary, other provisions

The decrease in other provisions resulting from the loss of control of a subsidiary. [Refer: Other provisions]

common practice: IAS 37 84

ifrs-full

DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipment

X duration, credit

Decrease through loss of control of subsidiary, property, plant and equipment

The decrease in property, plant and equipment resulting from the loss of control of a subsidiary. [Refer: Property, plant and equipment]

common practice: IAS 16 73 e

ifrs-full

DecreaseThroughPerformanceObligationBeingSatisfiedContractLiabilities

X duration, debit

Decrease through performance obligation being satisfied, contract liabilities

The decrease in contract liabilities resulting from the performance obligation being satisfied. [Refer: Contract liabilities; Performance obligations [member]]

example: IFRS 15 118 e

ifrs-full

DecreaseThroughRightToConsiderationBecomingUnconditionalContractAssets

X duration, credit

Decrease through right to consideration becoming unconditional, contract assets

The decrease in contract assets resulting from the right to consideration becoming unconditional. [Refer: Contract assets]

example: IFRS 15 118 d

ifrs-full

DecreaseThroughTransferToLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSaleOtherProvisions

X duration, debit

Decrease through transfer to liabilities included in disposal groups classified as held for sale, other provisions

The decrease in other provisions resulting from the transfer of those provisions to liabilities included in disposal groups classified as held for sale. [Refer: Other provisions; Disposal groups classified as held for sale [member]]

common practice: IAS 37 84

ifrs-full

DecreaseThroughWriteoffFinancialAssets

X duration, credit

Decrease through write-off, financial assets

The decrease in financial assets resulting from write-off. [Refer: Financial assets]

example: IFRS 7 IG20B, example: IFRS 7 35I c, example: IFRS 7 35H

ifrs-full

DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised

X instant

Deductible temporary differences for which no deferred tax asset is recognised

The amount of deductible temporary differences for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]]

disclosure: IAS 12 81 e

ifrs-full

DeemedCostOfInvestmentsForWhichDeemedCostIsFairValue

X instant, debit

Aggregate deemed cost of investments for which deemed cost is fair value

The amount of aggregate deemed cost of investments in subsidiaries, joint ventures or associates for which deemed cost is fair value in the entity’s first IFRS financial statements. [Refer: Associates [member]; Joint ventures [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates; IFRSs [member]]

disclosure: IFRS 1 31 b

ifrs-full

DeemedCostOfInvestmentsForWhichDeemedCostIsPreviousGAAPCarryingAmount

X instant, debit

Aggregate deemed cost of investments for which deemed cost is previous GAAP carrying amount

The amount of aggregate deemed cost of investments in subsidiaries, joint ventures or associates for which deemed cost is their previous GAAP carrying amount in the entity’s first IFRS financial statements. [Refer: Associates [member]; Carrying amount [member]; Joint ventures [member]; Previous GAAP [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates; IFRSs [member]]

disclosure: IFRS 1 31 a

ifrs-full

DefaultFinancialStatementsDateMember

member

Default financial statements date [member]

This member stands for the standard value for the “Creation date” axis if no other member is used.

disclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i, disclosure: IAS 8 49 b i

ifrs-full

DeferredAcquisitionCostsArisingFromInsuranceContracts

X instant, debit

Deferred acquisition costs arising from insurance contracts

The amount of costs that an insurer incurs to sell, underwrite and initiate a new insurance contract whose recognition as an expense has been deferred. [Refer: Types of insurance contracts [member]]

disclosure: IFRS 4 37 e – Expiry date 2021-01-01, example: IFRS 4 IG39 a – Expiry date 2021-01-01, example: IFRS 4 IG23 a – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01

ifrs-full

DeferredIncome

X instant, credit

Deferred income

The amount of liability representing income that has been received but is not yet earned. [Refer: Revenue]

common practice: IAS 1 78

ifrs-full

DeferredIncomeClassifiedAsCurrent

X instant, credit

Deferred income classified as current

The amount of deferred income classified as current. [Refer: Deferred income]

common practice: IAS 1 78

ifrs-full

DeferredIncomeClassifiedAsNoncurrent

X instant, credit

Deferred income classified as non-current

The amount of deferred income classified as non-current. [Refer: Deferred income]

common practice: IAS 1 78

ifrs-full

DeferredIncomeRecognisedAsOfAcquisitionDate

X instant, credit

Deferred income recognised as of acquisition date

The amount recognised as of the acquisition date for deferred income assumed in a business combination. [Refer: Deferred income; Business combinations [member]]

common practice: IFRS 3 B64 i

ifrs-full

DeferredTaxAssetAssociatedWithRegulatoryDeferralAccountBalances

X instant, debit

Deferred tax asset associated with regulatory deferral account balances

The amount of deferred tax asset associated with regulatory deferral account balances. [Refer: Deferred tax assets; Regulatory deferral account balances [member]]

disclosure: IFRS 14 24, disclosure: IFRS 14 B11 b

ifrs-full

DeferredTaxAssets

X instant, debit

Deferred tax assets

The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]

disclosure: IAS 1 54 o, disclosure: IAS 1 56, disclosure: IAS 12 81 g i

ifrs-full

DeferredTaxAssetsAndLiabilitiesAbstract

Deferred tax assets and liabilities [abstract]

ifrs-full

DeferredTaxAssetsRecognisedAsOfAcquisitionDate

X instant, debit

Deferred tax assets recognised as of acquisition date

The amount recognised as of the acquisition date for deferred tax assets acquired in a business combination. [Refer: Deferred tax assets; Business combinations [member]]

common practice: IFRS 3 B64 i

ifrs-full

DeferredTaxAssetWhenUtilisationIsDependentOnFutureTaxableProfitsInExcessOfProfitsFromReversalOfTaxableTemporaryDifferencesAndEntityHasSufferedLossInJurisdictionToWhichDeferredTaxAssetRelates

X instant, debit

Deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relates

The amount of deferred tax asset when: (a) the utilisation of the deferred tax asset is dependent on future taxable profits in excess of the profits arising from the reversal of existing taxable temporary differences; and (b) the entity has suffered a loss in either the current or preceding period in the tax jurisdiction to which the deferred tax asset relates. [Refer: Temporary differences [member]]

disclosure: IAS 12 82

ifrs-full

DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset

X duration, debit

Deferred tax expense arising from write-down or reversal of write-down of deferred tax asset

The amount of deferred tax expense arising from the write-down, or reversal of a previous write-down, of a deferred tax asset. [Refer: Deferred tax assets]

example: IAS 12 80 g

ifrs-full

DeferredTaxExpenseIncome

X duration, debit

Deferred tax expense (income)

The amount of tax expense (income) relating to changes in deferred tax liabilities and deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities]

disclosure: IAS 12 81 g ii

ifrs-full

DeferredTaxExpenseIncomeAbstract

Deferred tax expense (income) [abstract]

ifrs-full

DeferredTaxExpenseIncomeRecognisedInProfitOrLoss

X duration

Deferred tax expense (income) recognised in profit or loss

The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities]

disclosure: IAS 12 81 g ii

ifrs-full

DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences

X duration, debit

Deferred tax expense (income) relating to origination and reversal of temporary differences

The amount of deferred tax expense or income relating to the creation or reversal of temporary differences. [Refer: Temporary differences [member]; Deferred tax expense (income)]

example: IAS 12 80 c

ifrs-full

DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes

X duration, debit

Deferred tax expense (income) relating to tax rate changes or imposition of new taxes

The amount of deferred tax expense or income relating to tax rate changes or the imposition of new taxes. [Refer: Deferred tax expense (income)]

example: IAS 12 80 d

ifrs-full

DeferredTaxLiabilities

X instant, credit

Deferred tax liabilities

The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]]

disclosure: IAS 1 54 o

ifrs-full

DeferredTaxLiabilitiesOnLiabilitiesArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts

X instant, credit

Deferred tax liabilities on liabilities arising from contracts within scope of IFRS 4 and non-derivative investment contracts

The amount of deferred tax liabilities on liabilities arising from the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Deferred tax liabilities]

example: IFRS 4 20E c – Expiry date 2021-01-01

ifrs-full

DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate

X instant, credit

Deferred tax liabilities recognised as of acquisition date

The amount recognised as of the acquisition date for deferred tax liabilities assumed in a business combination. [Refer: Deferred tax liabilities; Business combinations [member]]

common practice: IFRS 3 B64 i

ifrs-full

DeferredTaxLiabilityAsset

X instant, credit

Deferred tax liability (asset)

The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets]

disclosure: IAS 12 81 g i

ifrs-full

DeferredTaxLiabilityAssociatedWithRegulatoryDeferralAccountBalances

X instant, credit

Deferred tax liability associated with regulatory deferral account balances

The amount of deferred tax liability associated with regulatory deferral account balances. [Refer: Deferred tax liabilities; Regulatory deferral account balances [member]]

disclosure: IFRS 14 24, disclosure: IFRS 14 B11 b

ifrs-full

DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity

X duration

Deferred tax relating to items credited (charged) directly to equity

The amount of deferred tax related to items credited (charged) directly to equity. [Refer: Deferred tax expense (income)]

disclosure: IAS 12 81 a

ifrs-full

DefinedBenefitObligationAtPresentValue

X instant, credit

Defined benefit obligation, at present value

The present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods. [Refer: Plan assets, at fair value]

common practice: IAS 19 57 a

ifrs-full

DefinedBenefitPlansAxis

axis

Defined benefit plans [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IAS 19 138

ifrs-full

DefinedBenefitPlansMember

member

Defined benefit plans [member]

This member stands for post-employment benefit plans other than defined contribution plans. Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods. It also represents the standard value for the “Defined benefit plans” axis if no other member is used.

disclosure: IAS 19 138

ifrs-full

DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember

member

Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control [member]

This member stands for defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control. [Refer: Defined benefit plans [member]]

disclosure: IAS 19 138

ifrs-full

DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMember

member

Defined benefit plans that share risks between entities under common control [member]

This member stands for defined benefit plans that share risks between entities under common control such as a parent and its subsidiaries. [Refer: Defined benefit plans [member]; Subsidiaries [member]; Parent [member]]

disclosure: IAS 19 149

ifrs-full

DepartureFromRequirementOfIFRSAxis

axis

Departure from requirement of IFRS [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IAS 1 20 d

ifrs-full

DepositsFromBanks

X instant, credit

Deposits from banks

The amount of deposit liabilities from banks held by the entity.

common practice: IAS 1 55

ifrs-full

DepositsFromCustomers

X instant, credit

Deposits from customers

The amount of deposit liabilities from customers held by the entity.

common practice: IAS 1 55

ifrs-full

DepositsFromCustomersAbstract

Deposits from customers [abstract]

ifrs-full

DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss

X duration, debit

Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss

The amount of depreciation expense, amortisation expense and impairment loss (reversal of impairment loss) recognised in profit or loss. [Refer: Depreciation and amortisation expense; Impairment loss (reversal of impairment loss) recognised in profit or loss]

common practice: IAS 1 112 c

ifrs-full

DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossAbstract

Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss [abstract]

ifrs-full

DepreciationAndAmortisationExpense

X duration, debit

Depreciation and amortisation expense

The amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic allocations of depreciable amounts of assets over their useful lives.

example: IAS 1 102, disclosure: IAS 1 99, disclosure: IAS 1 104, disclosure: IFRS 12 B13 d, disclosure: IFRS 8 23 e, disclosure: IFRS 8 28 e

ifrs-full

DepreciationAndAmortisationExpenseAbstract

Depreciation and amortisation expense [abstract]

ifrs-full

DepreciationBiologicalAssets

X duration

Depreciation, biological assets

The amount of depreciation recognised on biological assets. [Refer: Depreciation and amortisation expense; Biological assets]

disclosure: IAS 41 55 c

ifrs-full

DepreciationExpense

X duration, debit

Depreciation expense

The amount of depreciation expense. Depreciation is the systematic allocation of depreciable amounts of tangible assets over their useful lives.

common practice: IAS 1 112 c

ifrs-full

DepreciationInvestmentProperty

X duration

Depreciation, investment property

The amount of depreciation recognised on investment property. [Refer: Depreciation and amortisation expense; Investment property]

disclosure: IAS 40 79 d iv, disclosure: IAS 40 76

ifrs-full

DepreciationMethodBiologicalAssetsAtCost

text

Depreciation method, biological assets, at cost

The depreciation method used for biological assets measured at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets]

disclosure: IAS 41 54 d

ifrs-full

DepreciationMethodInvestmentPropertyCostModel

text

Depreciation method, investment property, cost model

The depreciation method used for investment property measured using the cost model. [Refer: Investment property]

disclosure: IAS 40 79 a

ifrs-full

DepreciationMethodPropertyPlantAndEquipment

text

Depreciation method, property, plant and equipment

The depreciation method used for property, plant and equipment. [Refer: Property, plant and equipment]

disclosure: IAS 16 73 b

ifrs-full

DepreciationPropertyPlantAndEquipment

X duration

Depreciation, property, plant and equipment

The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment]

disclosure: IAS 16 73 e vii, disclosure: IAS 16 75 a

ifrs-full

DepreciationRateBiologicalAssetsAtCost

X.XX duration

Depreciation rate, biological assets, at cost

The depreciation rate used for biological assets. [Refer: Biological assets]

disclosure: IAS 41 54 e

ifrs-full

DepreciationRateInvestmentPropertyCostModel

X.XX duration

Depreciation rate, investment property, cost model

The depreciation rate used for investment property. [Refer: Investment property]

disclosure: IAS 40 79 b

ifrs-full

DepreciationRatePropertyPlantAndEquipment

X.XX duration

Depreciation rate, property, plant and equipment

The depreciation rate used for property, plant and equipment. [Refer: Property, plant and equipment]

disclosure: IAS 16 73 c

ifrs-full

DepreciationRightofuseAssets

X duration

Depreciation, right-of-use assets

The amount of depreciation of right-of-use assets. [Refer: Depreciation and amortisation expense; Right-of-use assets]

disclosure: IFRS 16 53 a

ifrs-full

DerivativeFinancialAssets

X instant, debit

Derivative financial assets

The amount of financial assets classified as derivative instruments. [Refer: Financial assets; Derivatives [member]]

common practice: IAS 1 55

ifrs-full

DerivativeFinancialAssetsHeldForHedging

X instant, debit

Derivative financial assets held for hedging

The amount of derivative financial assets held for hedging. [Refer: Derivative financial assets]

common practice: IAS 1 55

ifrs-full

DerivativeFinancialAssetsHeldForTrading

X instant, debit

Derivative financial assets held for trading

The amount of derivative financial assets held for trading. [Refer: Derivative financial assets; Financial assets at fair value through profit or loss, classified as held for trading]

common practice: IAS 1 55

ifrs-full

DerivativeFinancialLiabilities

X instant, credit

Derivative financial liabilities

The amount of financial liabilities classified as derivative instruments. [Refer: Financial assets; Derivatives [member]]

common practice: IAS 1 55

ifrs-full

DerivativeFinancialLiabilitiesHeldForHedging

X instant, credit

Derivative financial liabilities held for hedging

The amount of derivative financial liabilities held for hedging. [Refer: Derivative financial liabilities]

common practice: IAS 1 55

ifrs-full

DerivativeFinancialLiabilitiesHeldForTrading

X instant, credit

Derivative financial liabilities held for trading

The amount of derivative financial liabilities held for trading. [Refer: Derivative financial liabilities; Financial liabilities at fair value through profit or loss that meet definition of held for trading]

common practice: IAS 1 55

ifrs-full

DerivativeFinancialLiabilitiesUndiscountedCashFlows

X instant, credit

Derivative financial liabilities, undiscounted cash flows

The amount of contractual undiscounted cash flows in relation to derivative financial liabilities. [Refer: Derivative financial liabilities]

disclosure: IFRS 7 39 b

ifrs-full

DerivativeLiabilitiesUsedToMitigateRisksArisingFromAssetsBackingContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts

X instant, credit

Derivative liabilities used to mitigate risks arising from assets backing contracts within scope of IFRS 4 and non-derivative investment contracts

The amount of derivative liabilities used to mitigate risks arising from the assets backing the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Derivatives [member]]

example: IFRS 4 20E c – Expiry date 2021-01-01

ifrs-full

DerivativeLiabilitiesUsedToMitigateRisksArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts

X instant, credit

Derivative liabilities used to mitigate risks arising from contracts within scope of IFRS 4 and non-derivative investment contracts

The amount of derivative liabilities used to mitigate risks arising from the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Derivatives [member]]

example: IFRS 4 20E c – Expiry date 2021-01-01

ifrs-full

DerivativesAmountContributedToFairValueOfPlanAssets

X instant, debit

Derivatives, amount contributed to fair value of plan assets

The amount derivatives contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]; Derivatives [member]]

example: IAS 19 142 e

ifrs-full

DerivativesMember

member

Derivatives [member]

This member stands for financial instruments or other contracts within the scope of IFRS 9 with all three of the following characteristics: (a) Their value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract (sometimes called the “underlying”); (b) They require no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors; (c) They are settled at a future date. [Refer: Financial instruments, class [member]]

example: IFRS 13 IE60, example: IFRS 13 94, example: IFRS 7 IG40B, example: IFRS 7 6

ifrs-full

DescriptionAndCarryingAmountOfIntangibleAssetsMaterialToEntity

text

Description of intangible assets material to entity

The description of intangible assets that are material to the entity’s financial statements. [Refer: Intangible assets other than goodwill]

disclosure: IAS 38 122 b

ifrs-full

DescriptionAndCarryingAmountOfIntangibleAssetsWithIndefiniteUsefulLife

text

Description of intangible assets with indefinite useful life supporting assessment of indefinite useful life

The description of intangible assets with indefinite useful life, supporting the assessment of indefinite useful life. [Refer: Intangible assets other than goodwill]

disclosure: IAS 38 122 a

ifrs-full

DescriptionOfAccountingForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

text

Description of accounting for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination

The description of how the acquirer accounted for a transaction recognised separately from the acquisition of assets and assumption of liabilities in a business combination. [Refer: Business combinations [member]]

disclosure: IFRS 3 B64 l ii

ifrs-full

DescriptionOfAccountingPolicyDecisionToUseExceptionInIFRS1348Assets

text

Description of accounting policy decision to use exception in IFRS 13.48, assets

The description of the fact that the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS 13 for assets.

disclosure: IFRS 13 96

ifrs-full

DescriptionOfAccountingPolicyDecisionToUseExceptionInIFRS1348Liabilities

text

Description of accounting policy decision to use exception in IFRS 13.48, liabilities

The description of the fact that the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS 13 for liabilities.

disclosure: IFRS 13 96

ifrs-full

DescriptionOfAccountingPolicyForAvailableforsaleFinancialAssetsExplanatory

text block

Description of accounting policy for available-for-sale financial assets [text block]

The description of the entity’s accounting policy for available-for-sale financial assets. [Refer: Financial assets available-for-sale]

common practice: IAS 1 117 b – Expiry date 2021-01-01

ifrs-full

DescriptionOfAccountingPolicyForBiologicalAssetsExplanatory

text block

Description of accounting policy for biological assets [text block]

The description of the entity’s accounting policy for biological assets. [Refer: Biological assets]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForBorrowingCostsExplanatory

text block

Description of accounting policy for borrowing costs [text block]

The description of the entity’s accounting policy for interest and other costs that the entity incurs in connection with the borrowing of funds.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForBorrowingsExplanatory

text block

Description of accounting policy for borrowings [text block]

The description of the entity’s accounting policy for borrowings. [Refer: Borrowings]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory

text block

Description of accounting policy for business combinations and goodwill [text block]

The description of the entity’s accounting policy for business combinations and goodwill. [Refer: Business combinations [member]; Goodwill]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory

text block

Description of accounting policy for business combinations [text block]

The description of the entity’s accounting policy for business combinations. [Refer: Business combinations [member]]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForCashFlowsExplanatory

text block

Description of accounting policy for cash flows [text block]

The description of the entity’s accounting policy for cash flows.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForCollateralExplanatory

text block

Description of accounting policy for collateral [text block]

The description of the entity’s accounting policy for collateral.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForConstructionInProgressExplanatory

text block

Description of accounting policy for construction in progress [text block]

The description of the entity’s accounting policy for construction in progress. [Refer: Construction in progress]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory

text block

Description of accounting policy for contingent liabilities and contingent assets [text block]

The description of the entity’s accounting policy for contingent liabilities and contingent assets. [Refer: Contingent liabilities [member]; Description of nature of contingent assets]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForCustomerAcquisitionCostsExplanatory

text block

Description of accounting policy for customer acquisition costs [text block]

The description of the entity’s accounting policy for costs related to acquisition of customers.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForCustomerLoyaltyProgrammesExplanatory

text block

Description of accounting policy for customer loyalty programmes [text block]

The description of the entity’s accounting policy for customer loyalty programmes.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForDecommissioningRestorationAndRehabilitationProvisionsExplanatory

text block

Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block]

The description of the entity’s accounting policy for decommissioning, restoration and rehabilitation provisions. [Refer: Provision for decommissioning, restoration and rehabilitation costs]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory

text block

Description of accounting policy for deferred acquisition costs arising from insurance contracts [text block]

The description of the entity’s accounting policy for deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory

text block

Description of accounting policy for deferred income tax [text block]

The description of the entity’s accounting policy for deferred income tax. [Refer: Deferred tax expense (income)]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory

text block

Description of accounting policy for depreciation expense [text block]

The description of the entity’s accounting policy for depreciation expense. [Refer: Depreciation and amortisation expense]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory

text block

Description of accounting policy for derecognition of financial instruments [text block]

The description of the entity’s accounting policy for the derecognition of financial instruments. [Refer: Financial instruments, class [member]]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory

text block

Description of accounting policy for derivative financial instruments and hedging [text block]

The description of the entity’s accounting policy for derivative financial instruments and hedging. [Refer: Financial instruments, class [member]; Derivatives [member]]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory

text block

Description of accounting policy for derivative financial instruments [text block]

The description of the entity’s accounting policy for derivative financial instruments. [Refer: Financial instruments, class [member]; Derivatives [member]]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory

text block

Description of accounting policy for discontinued operations [text block]

The description of the entity’s accounting policy for discontinued operations. [Refer: Discontinued operations [member]]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory

text block

Description of accounting policy for discounts and rebates [text block]

The description of the entity’s accounting policy for discounts and rebates.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForDividendsExplanatory

text block

Description of accounting policy for dividends [text block]

The description of the entity’s accounting policy for dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForEarningsPerShareExplanatory

text block

Description of accounting policy for earnings per share [text block]

The description of the entity’s accounting policy for earnings per share.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForEmissionRightsExplanatory

text block

Description of accounting policy for emission rights [text block]

The description of the entity’s accounting policy for emission rights.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory

text block

Description of accounting policy for employee benefits [text block]

The description of the entity’s accounting policy for employee benefits. Employee benefits are all forms of consideration given by an entity in exchange for services rendered by employees or for the termination of employment.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory

text block

Description of accounting policy for environment related expense [text block]

The description of the entity’s accounting policy for environment related expense.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForExceptionalItemsExplanatory

text block

Description of accounting policy for exceptional items [text block]

The description of the entity’s accounting policy for exceptional items.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForExpensesExplanatory

text block

Description of accounting policy for expenses [text block]

The description of the entity’s accounting policy for expenses.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForExplorationAndEvaluationExpenditures

text block

Description of accounting policy for exploration and evaluation expenditures [text block]

The description of the entity’s accounting policy for exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]

disclosure: IFRS 6 24 a

ifrs-full

DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory

text block

Description of accounting policy for fair value measurement [text block]

The description of the entity’s accounting policy for fair value measurement. [Refer: At fair value [member]]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForFeeAndCommissionIncomeAndExpenseExplanatory

text block

Description of accounting policy for fee and commission income and expense [text block]

The description of the entity’s accounting policy for fee and commission income and expense. [Refer: Fee and commission income (expense)]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForFinanceCostsExplanatory

text block

Description of accounting policy for finance costs [text block]

The description of the entity’s accounting policy for finance costs. [Refer: Finance costs]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory

text block

Description of accounting policy for finance income and costs [text block]

The description of the entity’s accounting policy for finance income and costs. [Refer: Finance income (cost)]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForFinancialAssetsExplanatory

text block

Description of accounting policy for financial assets [text block]

The description of the entity’s accounting policy for financial assets. [Refer: Financial assets]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory

text block

Description of accounting policy for financial guarantees [text block]

The description of the entity’s accounting policy for financial guarantees. [Refer: Guarantees [member]]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory

text block

Description of accounting policy for financial instruments at fair value through profit or loss [text block]

The description of the entity’s accounting policy for financial instruments at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory

text block

Description of accounting policy for financial instruments [text block]

The description of the entity’s accounting policy for financial instruments. [Refer: Financial instruments, class [member]]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory

text block

Description of accounting policy for financial liabilities [text block]

The description of the entity’s accounting policy for financial liabilities. [Refer: Financial liabilities]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory

text block

Description of accounting policy for foreign currency translation [text block]

The description of the entity’s accounting policy for foreign currency translation.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForFranchiseFeesExplanatory

text block

Description of accounting policy for franchise fees [text block]

The description of the entity’s accounting policy for franchise fees.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory

text block

Description of accounting policy for functional currency [text block]

The description of the entity’s accounting policy for the currency of the primary economic environment in which the entity operates.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForGoodwillExplanatory

text block

Description of accounting policy for goodwill [text block]

The description of the entity’s accounting policy for goodwill. [Refer: Goodwill]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForGovernmentGrants

text block

Description of accounting policy for government grants [text block]

The description of the entity’s accounting policy for government grants, including the methods of presentation adopted in the financial statements. [Refer: Government [member]; Government grants]

disclosure: IAS 20 39 a

ifrs-full

DescriptionOfAccountingPolicyForHedgingExplanatory

text block

Description of accounting policy for hedging [text block]

The description of the entity’s accounting policy for hedging.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForHeldtomaturityInvestmentsExplanatory

text block

Description of accounting policy for held-to-maturity investments [text block]

The description of the entity’s accounting policy for held-to-maturity investments. [Refer: Held-to-maturity investments]

common practice: IAS 1 117 b – Expiry date 2021-01-01

ifrs-full

DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory

text block

Description of accounting policy for impairment of assets [text block]

The description of the entity’s accounting policy for the impairment of assets.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory

text block

Description of accounting policy for impairment of financial assets [text block]

The description of the entity’s accounting policy for the impairment of financial assets. [Refer: Financial assets]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory

text block

Description of accounting policy for impairment of non-financial assets [text block]

The description of the entity’s accounting policy for the impairment of non-financial assets. [Refer: Financial assets]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForIncomeTaxExplanatory

text block

Description of accounting policy for income tax [text block]

The description of the entity’s accounting policy for income tax.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForInsuranceContracts

text block

Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block]

The description of the entity’s accounting policy for insurance contracts and related assets, liabilities, income and expense. [Refer: Types of insurance contracts [member]]

common practice: IAS 1 117 b, disclosure: IFRS 4 37 a – Expiry date 2021-01-01

ifrs-full

DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory

text block

Description of accounting policy for intangible assets and goodwill [text block]

The description of the entity’s accounting policy for intangible assets and goodwill. [Refer: Intangible assets and goodwill]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory

text block

Description of accounting policy for intangible assets other than goodwill [text block]

The description of the entity’s accounting policy for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory

text block

Description of accounting policy for interest income and expense [text block]

The description of the entity’s accounting policy for income and expense arising from interest.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForInvestmentInAssociates

text block

Description of accounting policy for investment in associates [text block]

The description of the entity’s accounting policy for investments in associates. [Refer: Associates [member]]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory

text block

Description of accounting policy for investment in associates and joint ventures [text block]

The description of the entity’s accounting policy for investment in associates and joint ventures. [Refer: Associates [member]; Joint ventures [member]]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory

text block

Description of accounting policy for investment property [text block]

The description of the entity’s accounting policy for investment property. [Refer: Investment property]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForInvestmentsInJointVentures

text block

Description of accounting policy for investments in joint ventures [text block]

The description of the entity’s accounting policy for investments in joint ventures. [Refer: Joint ventures [member]]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory

text block

Description of accounting policy for investments other than investments accounted for using equity method [text block]

The description of the entity’s accounting policy for investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForIssuedCapitalExplanatory

text block

Description of accounting policy for issued capital [text block]

The description of the entity’s accounting policy for issued capital. [Refer: Issued capital]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForLeasesExplanatory

text block

Description of accounting policy for leases [text block]

The description of the entity’s accounting policy for leases. A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory

text block

Description of accounting policy for loans and receivables [text block]

The description of the entity’s accounting policy for loans and receivables. [Refer: Loans and receivables]

common practice: IAS 1 117 b – Expiry date 2021-01-01

ifrs-full

DescriptionOfAccountingPolicyForMeasuringInventories

text block

Description of accounting policy for measuring inventories [text block]

The description of the entity’s accounting policy for measuring inventories. [Refer: Inventories]

disclosure: IAS 2 36 a

ifrs-full

DescriptionOfAccountingPolicyForMiningAssetsExplanatory

text block

Description of accounting policy for mining assets [text block]

The description of the entity’s accounting policy for mining assets. [Refer: Mining assets]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForMiningRightsExplanatory

text block

Description of accounting policy for mining rights [text block]

The description of the entity’s accounting policy for mining rights. [Refer: Mining rights [member]]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory

text block

Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block]

The description of the entity’s accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations. [Refer: Discontinued operations [member]; Non-current assets or disposal groups classified as held for sale]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory

text block

Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block]

The description of the entity’s accounting policy for non-current assets or disposal groups classified as held for sale. [Refer: Non-current assets or disposal groups classified as held for sale]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory

text block

Description of accounting policy for offsetting of financial instruments [text block]

The description of the entity’s accounting policy for the offsetting of financial instruments. [Refer: Financial instruments, class [member]]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForOilAndGasAssetsExplanatory

text block

Description of accounting policy for oil and gas assets [text block]

The description of the entity’s accounting policy for oil and gas assets. [Refer: Oil and gas assets]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForProgrammingAssetsExplanatory

text block

Description of accounting policy for programming assets [text block]

The description of the entity’s accounting policy for programming assets. [Refer: Programming assets]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory

text block

Description of accounting policy for property, plant and equipment [text block]

The description of the entity’s accounting policy for property, plant and equipment. [Refer: Property, plant and equipment]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForProvisionsExplanatory

text block

Description of accounting policy for provisions [text block]

The description of the entity’s accounting policy for provisions. [Refer: Provisions]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory

text block

Description of accounting policy for reclassification of financial instruments [text block]

The description of the entity’s accounting policy for the reclassification of financial instruments. [Refer: Financial instruments, class [member]]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatory

text block

Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block]

The description of the entity’s accounting policy for recognising in profit or loss the difference between the fair value at initial recognition and the transaction price to reflect a change in factors (including time) that market participants would take into account when pricing the asset or liability. [Refer: Financial instruments, class [member]]

disclosure: IFRS 7 28 a

ifrs-full

DescriptionOfAccountingPolicyForRecognitionOfRevenue

text block

Description of accounting policy for recognition of revenue [text block]

The description of the entity’s accounting policy for recognising revenue. [Refer: Revenue]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForRegulatoryDeferralAccountsExplanatory

text block

Description of accounting policy for regulatory deferral accounts [text block]

The description of the entity’s accounting policy for regulatory deferral accounts. [Refer: Regulatory deferral account balances [member]]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForReinsuranceExplanatory

text block

Description of accounting policy for reinsurance [text block]

The description of the entity’s accounting policy for reinsurance.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory

text block

Description of accounting policy for repairs and maintenance [text block]

The description of the entity’s accounting policy for repairs and maintenance. [Refer: Repairs and maintenance expense]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForRepurchaseAndReverseRepurchaseAgreementsExplanatory

text block

Description of accounting policy for repurchase and reverse repurchase agreements [text block]

The description of the entity’s accounting policy for repurchase and reverse repurchase agreements.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory

text block

Description of accounting policy for research and development expense [text block]

The description of the entity’s accounting policy for research and development expense. [Refer: Research and development expense]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory

text block

Description of accounting policy for restricted cash and cash equivalents [text block]

The description of the entity’s accounting policy for restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForSegmentReportingExplanatory

text block

Description of accounting policy for segment reporting [text block]

The description of the entity’s accounting policy for segment reporting.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory

text block

Description of accounting policy for service concession arrangements [text block]

The description of the entity’s accounting policy for service concession arrangements. [Refer: Service concession arrangements [member]]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory

text block

Description of accounting policy for share-based payment transactions [text block]

The description of the entity’s accounting policy for transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForStrippingCostsExplanatory

text block

Description of accounting policy for stripping costs [text block]

The description of the entity’s accounting policy for waste removal costs that are incurred in mining activity.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForSubsidiariesExplanatory

text block

Description of accounting policy for subsidiaries [text block]

The description of the entity’s accounting policy for subsidiaries. [Refer: Subsidiaries [member]]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory

text block

Description of accounting policy for taxes other than income tax [text block]

The description of the entity’s accounting policy for taxes other than income tax. [Refer: Tax expense other than income tax expense]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForTerminationBenefits

text block

Description of accounting policy for termination benefits [text block]

The description of the entity’s accounting policy for termination benefits. [Refer: Termination benefits expense]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory

text block

Description of accounting policy for trade and other payables [text block]

The description of the entity’s accounting policy for trade and other payables. [Refer: Trade and other payables]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory

text block

Description of accounting policy for trade and other receivables [text block]

The description of the entity’s accounting policy for trade and other receivables. [Refer: Trade and other receivables]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForTradingIncomeAndExpenseExplanatory

text block

Description of accounting policy for trading income and expense [text block]

The description of the entity’s accounting policy for trading income and expense. [Refer: Trading income (expense)]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory

text block

Description of accounting policy for transactions with non-controlling interests [text block]

The description of the entity’s accounting policy for transactions with non-controlling interests. [Refer: Non-controlling interests]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory

text block

Description of accounting policy for transactions with related parties [text block]

The description of the entity’s accounting policy for transactions with related parties. [Refer: Related parties [member]]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForTreasurySharesExplanatory

text block

Description of accounting policy for treasury shares [text block]

The description of the entity’s accounting policy for treasury shares. [Refer: Treasury shares]

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyForWarrantsExplanatory

text block

Description of accounting policy for warrants [text block]

The description of the entity’s accounting policy for warrants. Warrants are financial instruments that give the holder the right to purchase ordinary shares.

common practice: IAS 1 117 b

ifrs-full

DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents

text block

Description of accounting policy for determining components of cash and cash equivalents [text block]

The description of the entity’s accounting policy used to determine the components of cash and cash equivalents. [Refer: Cash and cash equivalents]

disclosure: IAS 7 46

ifrs-full

DescriptionOfAcquiree

text

Description of acquiree

The description of the business or businesses that the acquirer obtains control of in a business combination. [Refer: Business combinations [member]]

disclosure: IFRS 3 B64 a

ifrs-full

DescriptionOfAcquisitionOfAssetsByAssumingDirectlyRelatedLiabilitiesOrByMeansOfLease

text

Description of acquisition of assets by assuming directly related liabilities or by means of lease

The description of the non-cash acquisition of assets either by assuming directly related liabilities or by means of a lease.

example: IAS 7 44 a

ifrs-full

DescriptionOfAcquisitionOfEntityByMeansOfEquityIssue

text

Description of acquisition of entity by means of equity issue

The description of the non-cash acquisition of an entity by means of an equity issue.

example: IAS 7 44 b

ifrs-full

DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnEntitysWithdrawalFromPlan

text

Description of agreed allocation of deficit or surplus of multi-employer or state plan on entity’s withdrawal from plan

The description of any agreed allocation of a deficit or surplus on the entity’s withdrawal from a multi-employer or state defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]

disclosure: IAS 19 148 c ii

ifrs-full

DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnWindupOfPlan

text

Description of agreed allocation of deficit or surplus of multi-employer or state plan on wind-up of plan

The description of any agreed allocation of a deficit or surplus on the wind-up of a multi-employer or state defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]

disclosure: IAS 19 148 c i

ifrs-full

DescriptionOfAmountsOfAssetsLiabilitiesEquityInterestsOrItemsOfConsiderationForWhichInitialAccountingIsIncomplete

text

Description of assets, liabilities, equity interests or items of consideration for which initial accounting is incomplete

The description of the assets, liabilities, equity interests or items of consideration for which the initial accounting for a business combination is incomplete. [Refer: Business combinations [member]]

disclosure: IFRS 3 B67 a ii

ifrs-full

DescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOfPlanAssets

X instant, debit

Entity’s own financial instruments included in fair value of plan assets

The fair value of the entity’s own transferable financial instruments that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Financial instruments, class [member]; Defined benefit plans [member]]

disclosure: IAS 19 143

ifrs-full

DescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssets

X instant, debit

Other assets used by entity included in fair value of plan assets

The fair value of other assets used by the entity that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]

disclosure: IAS 19 143

ifrs-full

DescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAssets

X instant, debit

Property occupied by entity included in fair value of plan assets

The fair value of property occupied by the entity that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]

disclosure: IAS 19 143

ifrs-full

DescriptionOfAnyOtherEntitysResponsibilitiesForGovernanceOfPlan

text

Description of any other entity’s responsibilities for governance of plan

The description of the entity’s responsibilities for the governance of a defined benefit plan that the entity does not separately describe, for example, responsibilities of trustees or of board members of the plan. [Refer: Defined benefit plans [member]]

disclosure: IAS 19 139 a iii

ifrs-full

DescriptionOfAnyRetirementBenefitPlanTerminationTerms

text

Description of any retirement benefit plan termination terms

The description of the termination terms of a retirement benefit plan.

disclosure: IAS 26 36 f

ifrs-full

DescriptionOfApproachUsedToDetermineDiscountRates

text

Description of approach used to determine discount rates

The description of the approach used to determine discount rates when applying IFRS 17.

disclosure: IFRS 17 117 c iii – Effective 2021-01-01

ifrs-full

DescriptionOfApproachUsedToDetermineInvestmentComponents

text

Description of approach used to determine investment components

The description of the approach used to determine investment components when applying IFRS 17. Investment components are the amounts that an insurance contract requires the entity to repay to a policyholder even if an insured event does not occur.

disclosure: IFRS 17 117 c iv – Effective 2021-01-01

ifrs-full

DescriptionOfApproachUsedToDetermineRiskAdjustmentForNonfinancialRisk

text

Description of approach used to determine risk adjustment for non-financial risk

The description of the approach used to determine the risk adjustment for non-financial risk, including whether changes in the risk adjustment for non-financial risk are disaggregated into an insurance service component and an insurance finance component or are presented in full in the insurance service result. [Refer: Risk adjustment for non-financial risk [member]]

disclosure: IFRS 17 117 c ii – Effective 2021-01-01

ifrs-full

DescriptionOfApproachUsedToDistinguishChangesInEstimatesOfFutureCashFlowsArisingFromExerciseOfDiscretionFromOtherChangesContractsWithoutDirectParticipationFeatures

text

Description of approach used to distinguish changes in estimates of future cash flows arising from exercise of discretion from other changes, contracts without direct participation features

The description of the approach used to distinguish changes in estimates of future cash flows arising from the exercise of discretion from other changes in estimates of future cash flows for contracts without direct participation features. Insurance contracts without direct participation features are insurance contracts that are not insurance contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features]

disclosure: IFRS 17 117 c i – Effective 2021-01-01

ifrs-full

DescriptionOfArrangementForContingentConsiderationArrangementsAndIndemnificationAssets

text

Description of arrangement for contingent consideration arrangements and indemnification assets

The description of the contingent consideration arrangements and the arrangements for indemnification assets.

disclosure: IFRS 3 B64 g ii

ifrs-full

DescriptionOfAssetliabilityMatchingStrategiesUsedByPlanOrEntityToManageRisk

text

Description of asset-liability matching strategies used by plan or entity to manage risk

The description of asset-liability matching strategies used by the defined benefit plan or the entity, including the use of annuities and other techniques, such as longevity swaps, to manage risk. [Refer: Defined benefit plans [member]]

disclosure: IAS 19 146

ifrs-full

DescriptionOfBasesOfFinancialStatementsThatHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency

text

Description of bases of financial statements that have been restated for changes in general purchasing power of functional currency

The description of whether the financial statements that have been restated for changes in the general purchasing power of the functional currency are based on a historical cost approach or a current cost approach in hyperinflationary reporting. [Refer: Cost approach [member]]

disclosure: IAS 29 39 b

ifrs-full

DescriptionOfBasisForDesignatingFinancialAssetsForOverlayApproach

text

Description of basis for designating financial assets for overlay approach

The description of the basis for designating financial assets for the overlay approach.

disclosure: IFRS 4 39L c – Effective on first application of IFRS 9

ifrs-full

DescriptionOfBasisForDeterminingAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssets

text

Description of basis for determining amount of payment for contingent consideration arrangements and indemnification assets

The description of the basis for determining the amount of the payment for contingent consideration arrangements and indemnification assets.

disclosure: IFRS 3 B64 g ii

ifrs-full

DescriptionOfBasisForDeterminingFinancialAssetsEligibleForRedesignationAtDateOfInitialApplicationOfIFRS17

text

Description of basis for determining financial assets eligible for redesignation at date of initial application of IFRS 17

The description of the basis for determining financial assets eligible for redesignation at the date of initial application of IFRS 17. A financial asset is eligible only if the financial asset is not held in respect of an activity that is unconnected with contracts within the scope of IFRS 17.

disclosure: IFRS 17 C32 a – Effective 2021-01-01

ifrs-full

DescriptionOfBasisOfAccountingForTransactionsBetweenReportableSegments

text

Description of basis of accounting for transactions between reportable segments

The description of the basis of accounting for transactions between the entity’s reportable segments. [Refer: Reportable segments [member]]

disclosure: IFRS 8 27 a

ifrs-full

DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWhetherCreditRiskOfFinancialInstrumentsHaveIncreasedSignificantlySinceInitialRecognition

text

Description of basis of inputs and assumptions and estimation techniques used to determine whether credit risk of financial instruments have increased significantly since initial recognition

The description of the basis of inputs and assumptions and the estimation techniques used to determine whether the credit risk of financial instruments have increased significantly since initial recognition.

disclosure: IFRS 7 35G a ii

ifrs-full

DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWhetherFinancialAssetIsCreditimpairedFinancialAsset

text

Description of basis of inputs and assumptions and estimation techniques used to determine whether financial asset is credit-impaired financial asset

The description of the basis of inputs and assumptions and the estimation techniques used to determine whether a financial asset is a credit-impaired financial asset.

disclosure: IFRS 7 35G a iii

ifrs-full

DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToMeasure12monthAndLifetimeExpectedCreditLosses

text

Description of basis of inputs and assumptions and estimation techniques used to measure 12-month and lifetime expected credit losses

The description of the basis of inputs and assumptions and the estimation techniques used to measure the 12-month and lifetime expected credit losses.

disclosure: IFRS 7 35G a i

ifrs-full

DescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfAssociate

text

Description of basis of preparation of summarised financial information of associate

The description of the basis of preparation of summarised financial information of an associate. [Refer: Associates [member]]

disclosure: IFRS 12 B15

ifrs-full

DescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfJointVenture

text

Description of basis of preparation of summarised financial information of joint venture

The description of the basis of preparation of summarised financial information of a joint venture. [Refer: Joint ventures [member]]

disclosure: IFRS 12 B15

ifrs-full

DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits

text

Description of basis of valuation of assets available for benefits

The description of the basis of valuation of assets available for benefits in retirement benefit plans.

disclosure: IAS 26 35 a ii

ifrs-full

DescriptionOfBasisOnWhichRegulatoryDeferralAccountBalancesAreRecognisedAndDerecognisedAndHowTheyAreMeasuredInitiallyAndSubsequently

text

Description of basis on which regulatory deferral account balances are recognised and derecognised, and how they are measured initially and subsequently

The description of the basis on which regulatory deferral account balances are recognised and derecognised, and how they are measured initially and subsequently, including how regulatory deferral account balances are assessed for recoverability and how any impairment loss is allocated. [Refer: Regulatory deferral account balances [member]]

disclosure: IFRS 14 32

ifrs-full

DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined

text

Description of basis on which unit’s recoverable amount has been determined

The description of the basis on which the cash-generating unit’s (group of units’) recoverable amount has been determined (ie value in use or fair value less costs of disposal). [Refer: Cash-generating units [member]]

disclosure: IAS 36 134 c

ifrs-full

DescriptionOfBasisUsedToDetermineSurplusOrDeficitOfMultiemployerPlan

text

Description of basis used to determine surplus or deficit of multi-employer or state plan

The description of the basis used to determine a surplus or deficit in a multi-employer or state plan that may affect the amount of future contributions. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]

disclosure: IAS 19 148 d iv

ifrs-full

DescriptionOfBasisUsedToPrepareComparativeInformationThatDoesNotComplyWithIFRS7AndIFRS9

text

Description of basis used to prepare comparative information that does not comply with IFRS 7 and IFRS 9

The description of the basis used to prepare comparative information that does not comply with IFRS 7 and IFRS 9.

disclosure: IFRS 1 E2 b

ifrs-full

DescriptionOfBiologicalAssets

text

Description of biological assets

The description of biological assets. [Refer: Biological assets]

disclosure: IAS 41 41

ifrs-full

DescriptionOfBiologicalAssetsPreviouslyMeasuredAtCost

text

Description of biological assets previously measured at cost

The description of biological assets previously measured at their cost less any accumulated depreciation and impairment losses, which have become reliably measurable at fair value during the current period. [Refer: At fair value [member]; At cost [member]; Biological assets; Impairment loss]

disclosure: IAS 41 56 a

ifrs-full

DescriptionOfBiologicalAssetsWhereFairValueInformationIsUnreliable

text

Description of biological assets where fair value information is unreliable

The description of biological assets where fair value information is unreliable and the entity measures them at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets; Impairment loss]

disclosure: IAS 41 54 a

ifrs-full

DescriptionOfCashgeneratingUnit

text

Description of cash-generating unit

The description of a cash-generating unit (such as whether it is a product line, a plant, a business operation, a geographical area or a reportable segment as defined in IFRS 8). [Refer: Cash-generating units [member]]

disclosure: IAS 36 130 d i

ifrs-full

DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementAssets

text

Description of change in valuation technique used in fair value measurement, assets

The description of a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of assets. [Refer: Income approach [member]; Market approach [member]]

disclosure: IFRS 13 93 d

ifrs-full

DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstruments

text

Description of change in valuation technique used in fair value measurement, entity’s own equity instruments

The description of a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]; Income approach [member]; Market approach [member]]

disclosure: IFRS 13 93 d

ifrs-full

DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementLiabilities

text

Description of change in valuation technique used in fair value measurement, liabilities

The description of a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of liabilities. [Refer: Income approach [member]; Market approach [member]]

disclosure: IFRS 13 93 d

ifrs-full

DescriptionOfChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal

text

Description of change in valuation technique used to measure fair value less costs of disposal

The description of a change in valuation technique used to measure fair value less costs of disposal. [Refer: Valuation techniques [member]]

disclosure: IAS 36 134 e iiB, disclosure: IAS 36 130 f ii

ifrs-full

DescriptionOfChangeOfInvestmentEntityStatus

text

Description of change of investment entity status

The description of the change of investment entity status. [Refer: Disclosure of investment entities [text block]]

disclosure: IFRS 12 9B

ifrs-full

DescriptionOfChangesInEntitysObjectivesPoliciesAndProcessesForManagingCapitalAndWhatEntityManagesAsCapital

text

Description of changes in entity’s objectives, policies and processes for managing capital and what entity manages as capital

The description of changes in entity’s objectives, policies and processes for managing capital and what the entity manages as capital.

disclosure: IAS 1 135 c

ifrs-full

DescriptionOfChangesInEstimationTechniquesOrSignificantAssumptionsMadeWhenApplyingImpairmentRequirementsAndReasonsForThoseChanges

text

Description of changes in estimation techniques or significant assumptions made when applying impairment requirements and reasons for those changes

The description of changes in the estimation techniques or significant assumptions made when applying impairment requirements and the reasons for those changes.

disclosure: IFRS 7 35G c

ifrs-full

DescriptionOfChangesInExposuresToRisksThatAriseFromContractsWithinScopeOfIFRS17AndHowTheyArise

text

Description of changes in exposures to risks that arise from contracts within scope of IFRS 17 and how they arise

The description of any changes in the exposures to risks that arise from contracts within the scope of IFRS 17 and how they arise.

disclosure: IFRS 17 124 c – Effective 2021-01-01

ifrs-full

DescriptionOfChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions

text

Description of changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptions

The description of changes in the methods and assumptions used in preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]]

disclosure: IAS 19 145 c

ifrs-full

DescriptionOfChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17

text

Description of changes in methods and assumptions used in preparing sensitivity analysis to changes in risk exposures that arise from contracts within scope of IFRS 17

The description of the changes in the methods and assumptions used in preparing the sensitivity analysis to changes in risk exposures that arise from contracts within the scope of IFRS 17.

disclosure: IFRS 17 128 c – Effective 2021-01-01

ifrs-full

DescriptionOfChangesInMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethods

text

Description of changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods

The description of any changes in the methods used to measure contracts within the scope of IFRS 17 and the processes for estimating the inputs to those methods.

disclosure: IFRS 17 117 b – Effective 2021-01-01

ifrs-full

DescriptionOfChangesInMethodsUsedToMeasureRisksThatAriseFromContractsWithinScopeOfIFRS17

text

Description of changes in methods used to measure risks that arise from contracts within scope of IFRS 17

The description of any changes in the methods used to measure the risks that arise from contracts within the scope of IFRS 17.

disclosure: IFRS 17 124 c – Effective 2021-01-01

ifrs-full

DescriptionOfChangesInObjectivesPoliciesAndProcessesForManagingRisksThatAriseFromContractsWithinScopeOfIFRS17

text

Description of changes in objectives, policies and processes for managing risks that arise from contracts within scope of IFRS 17

The description of any changes in the entity’s objectives, policies and processes for managing the risks that arise from contracts within the scope of IFRS 17.

disclosure: IFRS 17 124 c – Effective 2021-01-01

ifrs-full

DescriptionOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSale

text

Description of changes in plan to sell non-current asset or disposal group held for sale

The description of the facts and circumstances leading to the decision to change the plan to sell non-current assets or disposal groups. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]]

disclosure: IFRS 5 42

ifrs-full

DescriptionOfChangesInServiceConcessionArrangement

text

Description of changes in service concession arrangement

The description of changes in a service concession arrangement. [Refer: Service concession arrangements [member]]

disclosure: SIC 29 6 d

ifrs-full

DescriptionOfCollateralHeldAndOtherCreditEnhancementsFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired

text

Description of collateral held and other credit enhancements, financial assets that are individually determined to be impaired

The description of the nature of collateral available and other credit enhancements obtained for financial assets that are individually determined to be impaired. [Refer: Financial assets]

example: IFRS 7 IG29 c – Expiry date 2021-01-01, example: IFRS 7 37 b – Expiry date 2021-01-01

ifrs-full

DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements

text

Description of collateral held as security and other credit enhancements and their financial effect in respect of amount that best represents maximum exposure

The description of collateral held as security and other credit enhancements, and their financial effect (for example, a quantification of the extent to which collateral and other credit enhancements mitigate credit risk) in respect of the amount that best represents the maximum exposure to credit risk. [Refer: Credit risk [member]; Maximum exposure to credit risk]

disclosure: IFRS 7 36 b – Expiry date 2021-01-01

ifrs-full

DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements2014

text

Description of collateral held as security and other credit enhancements

The description of collateral held as security and other credit enhancements in respect of the amount that best represents the maximum exposure to credit risk. This includes a description of the nature and quality of the collateral held, an explanation of any significant changes in the quality of that collateral or credit enhancements and information about financial instruments for which an entity has not recognised a loss allowance because of the collateral. [Refer: Credit risk [member]; Maximum exposure to credit risk]

disclosure: IFRS 7 35K b

ifrs-full

DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancementsAndTheirFinancialEffectInRespectOfAmountThatBestRepresentsMaximumExposureFinancialInstrumentsToWhichImpairmentRequirementsInIFRS9AreNotApplied

text

Description of collateral held as security and other credit enhancements and their financial effect in respect of amount that best represents maximum exposure, financial instruments to which impairment requirements in IFRS 9 are not applied

The description of collateral held as security and other credit enhancements, and their financial effect (for example, a quantification of the extent to which collateral and other credit enhancements mitigate credit risk) in respect of the amount that best represents the maximum exposure to credit risk of financial instruments to which impairment requirements in IFRS 9 are not applied. [Refer: Credit risk [member]; Maximum exposure to credit risk]

disclosure: IFRS 7 36 b

ifrs-full

DescriptionOfCollateralPermittedToSellOrRepledgeInAbsenceOfDefaultByOwnerOfCollateral

text

Description of terms and conditions associated with entity’s use of collateral permitted to be sold or repledged in absence of default by owner of collateral

The description of the terms and conditions associated with the entity’s use of collateral permitted to be sold or repledged in absence of default by the owner of collateral.

disclosure: IFRS 7 15 c

ifrs-full

DescriptionOfComparisonBetweenAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAndMaximumExposureToLossFromInterestsInStructuredEntities

text

Description of comparison between assets and liabilities recognised in relation to structured entities and maximum exposure to loss from interests in structured entities

The description of the comparison of the carrying amount of assets and liabilities of the entity that relate to its interests in structured entities and the entity’s maximum exposure to loss from those entities. [Refer: Carrying amount [member]; Unconsolidated structured entities [member]; Maximum exposure to loss from interests in structured entities]

disclosure: IFRS 12 29 d

ifrs-full

DescriptionOfComplianceWithIFRSsIfAppliedForInterimFinancialReport

text

Description of compliance with IFRSs if applied for interim financial report

The description of the compliance of the entity’s interim financial report with IFRSs. [Refer: IFRSs [member]]

disclosure: IAS 34 19

ifrs-full

DescriptionOfCompositionOfUnderlyingItemsForContractsWithDirectParticipationFeatures

text

Description of composition of underlying items for contracts with direct participation features

The description of the composition of the underlying items for contracts with direct participation features. Insurance contracts with direct participation features are insurance contracts for which, at inception: (a) the contractual terms specify that the policyholder participates in a share of a clearly identified pool of underlying items; (b) the entity expects to pay to the policyholder an amount equal to a substantial share of the fair value returns on the underlying items; and (c) the entity expects a substantial proportion of any change in the amounts to be paid to the policyholder to vary with the change in fair value of the underlying items. Underlying items are items that determine some of the amounts payable to a policyholder.

disclosure: IFRS 17 111 – Effective 2021-01-01

ifrs-full

DescriptionOfConcentrationsOfInsuranceRisk

text

Description of concentrations of insurance risk

The description of concentrations of insurance risk, including a description of how management determined concentrations and a description of the shared characteristic that identifies each concentration (for example, type of insured event, geographical area or currency).

disclosure: IFRS 4 39 c ii – Expiry date 2021-01-01

ifrs-full

DescriptionOfConclusionWhyTransactionPriceWasNotBestEvidenceOfFairValue

text

Description of conclusion why transaction price was not best evidence of fair value

The description of why the entity concluded that the transaction price was not the best evidence of fair value, including a description of the evidence that supports fair value.

disclosure: IFRS 7 28 c

ifrs-full

DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost

text

Description of contractual agreement or stated policy for charging net defined benefit cost

The description of the contractual agreement or stated policy for charging the net defined benefit cost, or the fact that there is no such policy, for an entity participating in defined benefit plans that share risks between various entities under common control. [Refer: Defined benefit plans that share risks between entities under common control [member]]

disclosure: IAS 19 149 a

ifrs-full

DescriptionOfConversionOfDebtToEquity

text

Description of conversion of debt to equity

The description of the non-cash conversion of debt to equity.

example: IAS 7 44 c

ifrs-full

DescriptionOfCriteriaSatisfiedWhenUsingPremiumAllocationApproach

text

Description of criteria satisfied when using premium allocation approach

The description of the criteria in paragraphs 53 and 69 of IFRS 17 that have been satisfied when an entity uses the premium allocation approach. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts.

disclosure: IFRS 17 97 a – Effective 2021-01-01

ifrs-full

DescriptionOfCriteriaUsedToDistinguishInvestmentPropertyFromOwneroccupiedPropertyAndFromPropertyHeldSaleInOrdinaryCourseOfBusiness

text

Description of criteria used to distinguish investment property from owner-occupied property and from property held for sale in ordinary course of business

The description of the criteria used to distinguish investment property from owner-occupied property and from property held for sale in the ordinary course of business when the classification of property as investment property is difficult. [Refer: Investment property]

disclosure: IAS 40 75 c

ifrs-full

DescriptionOfCrossreferenceToDisclosuresAboutActivitiesSubjectToRateRegulation

text

Description of cross-reference to disclosures about activities subject to rate regulation

The description of cross-reference to disclosures about activities subject to rate regulation.

disclosure: IFRS 14 31

ifrs-full

DescriptionOfCrossreferenceToDisclosuresAboutCreditRiskPresentedOutsideFinancialStatements

text

Description of cross-reference to disclosures about credit risk presented outside financial statements

The description of cross-reference to disclosures about credit risk presented outside the financial statements.

disclosure: IFRS 7 35C

ifrs-full

DescriptionOfCrossreferenceToDisclosuresAboutHedgeAccountingPresentedOutsideFinancialStatements

text

Description of cross-reference to disclosures about hedge accounting presented outside financial statements

The description of cross-reference to disclosures about hedge accounting presented outside financial statements.

disclosure: IFRS 7 21B

ifrs-full

DescriptionOfCrossreferenceToDisclosuresAboutLeases

text

Description of cross-reference to disclosures about leases

The description of cross-reference to disclosures about leases.

disclosure: IFRS 16 52

ifrs-full

DescriptionOfCrossreferenceToDisclosuresAboutNatureAndExtentOfRisksArisingFromFinancialInstruments

text

Description of cross-reference to disclosures about nature and extent of risks arising from financial instruments

The description of cross-reference to disclosures about nature and extent of risks arising from financial instruments. [Refer: Financial instruments, class [member]]

disclosure: IFRS 7 B6

ifrs-full

DescriptionOfCrossreferenceToDisclosuresAboutPlansThatShareRisksBetweenEntitiesUnderCommonControlInAnotherGroupEntitysFinancialStatements

text

Description of cross-reference to disclosures about plans that share risks between entities under common control in another group entity’s financial statements

The description of cross-references to disclosures about defined benefit plans that share risks between entities under common control in another group entity’s financial statements. [Refer: Defined benefit plans that share risks between entities under common control [member]]

disclosure: IAS 19 150

ifrs-full

DescriptionOfCrossreferenceToDisclosuresPresentedOutsideInterimFinancialStatements

text

Description of cross-reference to disclosures presented outside interim financial statements

The description of cross-reference to disclosures presented outside interim financial statements.

disclosure: IAS 34 16A

ifrs-full

DescriptionOfCurrencyInWhichSupplementaryInformationIsDisplayed

text

Description of currency in which supplementary information is displayed

The description of the currency in which the entity’s supplementary information is displayed.

disclosure: IAS 21 57 b

ifrs-full

DescriptionOfCurrentAndFormerWayOfAggregatingAssets

text

Description of current and former way of aggregating assets

The description of the current and former way of aggregating assets for cash-generating units if the aggregation of assets for identifying the cash-generating unit has changed since the previous estimate of the cash-generating unit’s recoverable amount (if any). [Refer: Cash-generating units [member]]

disclosure: IAS 36 130 d iii

ifrs-full

DescriptionOfCurrentCommitmentsOrIntentionsToProvideSupportToSubsidiary

text

Description of current commitments or intentions to provide support to subsidiary

The description of current commitments or intentions to provide support to a subsidiary. [Refer: Subsidiaries [member]]

disclosure: IFRS 12 19D b

ifrs-full

DescriptionOfDetailsOfBreachesWhichPermittedLenderToDemandAcceleratedRepaymentDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable

text

Description of details of breaches which permitted lender to demand accelerated repayment during period of principal, interest, sinking fund, or redemption terms of loans payable

The description of the details of breaches during the period of principal, interest, sinking fund or redemption terms of loans payable that permitted the lender to demand accelerated repayment.

disclosure: IFRS 7 19

ifrs-full

DescriptionOfDetailsOfDefaultsDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable

text

Description of details of defaults during period of principal, interest, sinking fund, or redemption terms of loans payable

The description of details of defaults during the period of principal, interest, sinking fund or redemption terms of loans payable.

disclosure: IFRS 7 18 a

ifrs-full

DescriptionOfDifficultiesStructuredEntityExperiencedInFinancingItsActivities

text

Description of difficulties structured entity experienced in financing its activities

The description of the difficulties that a structured entity has experienced in financing its activities.

example: IFRS 12 B26 f

ifrs-full

DescriptionOfDiscountRatesAppliedToCashFlowProjections

X.XX instant

Discount rate applied to cash flow projections

The discount rate applied to cash flow projections for a cash-generating unit (group of units). [Refer: Cash-generating units [member]]

disclosure: IAS 36 134 d v, disclosure: IAS 36 134 e v

ifrs-full

DescriptionOfDiscountRatesUsedInCurrentEstimateOfValueInUse

X.XX instant

Discount rate used in current estimate of value in use

The discount rate used in the current estimate of the present value of the future cash flows expected to be derived from an asset or cash-generating unit.

disclosure: IAS 36 130 g

ifrs-full

DescriptionOfDiscountRatesUsedInPreviousEstimateOfValueInUse

X.XX instant

Discount rate used in previous estimate of value in use

The discount rate used in the previous estimate of the present value of the future cash flows expected to be derived from an asset or cash-generating unit.

disclosure: IAS 36 130 g

ifrs-full

DescriptionOfEffectiveInterestRateDeterminedOnDateOfReclassification

X.XX instant

Effective interest rate determined on date of reclassification for assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category

The effective interest rate for financial assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category as of the date of reclassification. [Refer: Financial assets]

disclosure: IFRS 7 12C a

ifrs-full

DescriptionOfEffectOfChangingBusinessModelForManagingFinancialAssetsOnFinancialStatements

text

Description of effect of changing business model for managing financial assets on financial statements

The description of the effect on the financial statements of changing the entity’s business model for managing financial assets. [Refer: Financial assets]

disclosure: IFRS 7 12B b

ifrs-full

DescriptionOfEffectOfRegulatoryFrameworkOnPlan

text

Description of effect of regulatory framework on plan

The description of the effect of the regulatory framework on a defined benefit plan, such as the asset ceiling. [Refer: Defined benefit plans [member]]

disclosure: IAS 19 139 a ii

ifrs-full

DescriptionOfEstimateOfRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssets

text

Description of estimate of range of undiscounted outcomes from contingent consideration arrangements and indemnification assets

The description of the estimate of the range of undiscounted outcomes from contingent consideration arrangements and indemnification assets.

disclosure: IFRS 3 B64 g iii

ifrs-full

DescriptionOfEventOrChangeInCircumstancesThatCausedRecognitionOfDeferredTaxBenefitsAcquiredInBusinessCombinationAfterAcquisitionDate

text

Description of event or change in circumstances that caused recognition of deferred tax benefits acquired in business combination after acquisition date

The description of the event or change in circumstances that caused the recognition of deferred tax benefits that were acquired in a business combination but not recognised until after the acquisition date. [Refer: Business combinations [member]]

disclosure: IAS 12 81 k

ifrs-full

DescriptionOfExistenceOfRestrictionsOnTitlePropertyPlantAndEquipment

text

Description of existence of restrictions on title, property, plant and equipment

The description of the existence of restrictions on the title of property, plant and equipment. [Refer: Property, plant and equipment]

disclosure: IAS 16 74 a

ifrs-full

DescriptionOfExistenceOfThirdpartyCreditEnhancement

text

Description of existence of third-party credit enhancement

The description of the existence of third-party credit enhancement for liabilities measured at fair value and issued with an inseparable third-party credit enhancement. [Refer: At fair value [member]]

disclosure: IFRS 13 98

ifrs-full

DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations

text block

Disclosure of expected impact of initial application of new standards or interpretations [text block]

The disclosure of the known or reasonably estimable information relevant to assessing the possible impact that the application of a new IFRS, that has been issued but is not yet effective, will have.

disclosure: IAS 8 30 b

ifrs-full

DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsAbstract

Disclosure of expected impact of initial application of new standards or interpretations [abstract]

ifrs-full

DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItems

Disclosure of expected impact of initial application of new standards or interpretations [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsTable

table

Disclosure of expected impact of initial application of new standards or interpretations [table]

Schedule disclosing information related to the expected impact of the initial application of new standards or interpretations.

disclosure: IAS 8 30 b

ifrs-full

DescriptionOfExpectedTimingOfOutflowsContingentLiabilitiesInBusinessCombination

text

Description of expected timing of outflows, contingent liabilities in business combination

The description of the expected timing of outflows of economic benefits for contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]

disclosure: IFRS 3 B67 c, disclosure: IFRS 3 B64 j

ifrs-full

DescriptionOfExpectedTimingOfOutflowsOtherProvisions

text

Description of expected timing of outflows, other provisions

The description of the expected timing of outflows of economic benefits related to other provisions. [Refer: Other provisions]

disclosure: IAS 37 85 a

ifrs-full

DescriptionOfExpectedVolatilityShareOptionsGranted

X.XX duration

Expected volatility, share options granted

The expected volatility of the share price used to calculate the fair value of the share options granted. Expected volatility is a measure of the amount by which a price is expected to fluctuate during a period. The measure of volatility used in option pricing models is the annualised standard deviation of the continuously compounded rates of return on the share over a period of time.

disclosure: IFRS 2 47 a i

ifrs-full

DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits

text

Description of expiry date of deductible temporary differences, unused tax losses and unused tax credits

The description of the expiry date (if any) of deductible temporary differences, unused tax losses and unused tax credits for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]

disclosure: IAS 12 81 e

ifrs-full

DescriptionOfExplanationOfFactAndReasonsWhyRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssetsCannotBeEstimated

text

Description of explanation of fact and reasons why range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated

The description of the fact and reasons why the range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated.

disclosure: IFRS 3 B64 g iii

ifrs-full

DescriptionOfExposuresToRisksThatAriseFromContractsWithinScopeOfIFRS17AndHowTheyArise

text

Description of exposures to risks that arise from contracts within scope of IFRS 17 and how they arise

The description of the exposures to risks that arise from contracts within the scope of IFRS 17 and how they arise.

disclosure: IFRS 17 124 a – Effective 2021-01-01

ifrs-full

DescriptionOfExposureToRisk

text

Description of exposure to risk

The description of exposures to risks arising from financial instruments. [Refer: Financial instruments, class [member]]

disclosure: IFRS 7 33 a

ifrs-full

DescriptionOfExtentToWhichEntityCanBeLiableToMultiemployerOrStatePlanForOtherEntitiesObligations

text

Description of extent to which entity can be liable to multi-employer or state plan for other entities’ obligations

The description of the extent to which the entity can be liable for other entities’ obligations under the terms and conditions of a multi-employer or state defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]

disclosure: IAS 19 148 b

ifrs-full

DescriptionOfExtentToWhichFairValueOfInvestmentPropertyIsBasedOnValuationByIndependentValuer

text

Description of extent to which fair value of investment property is based on valuation by independent valuer

The description of the extent to which the fair value of investment property (as measured or disclosed in the financial statements) is based on a valuation by an independent valuer who holds a recognised and relevant professional qualification and has recent experience in the location and category of the investment property being valued. [Refer: Investment property]

disclosure: IAS 40 75 e

ifrs-full

DescriptionOfFactAndBasisOnWhichCarryingAmountsDeterminedUnderPreviousGAAPWereAllocatedIfEntityUsesExemptionInIFRS1D8Ab

text

Description of fact and basis on which carrying amounts determined under previous GAAP were allocated if entity uses exemption in IFRS 1.D8A(b)

The description of the fact and basis on which carrying amounts determined under previous GAAP were allocated if the entity applies the exemption in paragraph D8A(b) of IFRS 1 for oil and gas assets.

disclosure: IFRS 1 31A

ifrs-full

DescriptionOfFactAndBasisOnWhichCarryingAmountsWereDeterminedIfEntityUsesExemptionInIFRS1D8B

text

Description of fact and basis on which carrying amounts were determined under previous GAAP if entity uses exemption in IFRS 1.D8B

The description of the fact and basis on which carrying amounts were determined under previous GAAP if the entity applies the exemption in paragraph D8B of IFRS 1 for operations subject to rate regulation.

disclosure: IFRS 1 31B

ifrs-full

DescriptionOfFactAndReasonsWhyMaximumExposureToLossFromInterestsInStructuredEntitiesCannotBeQuantified

text

Description of fact and reasons why maximum exposure to loss from interests in structured entities cannot be quantified

The description of the fact and reasons why the entity cannot quantify its maximum exposure to loss from its interests in structured entities. [Refer: Maximum exposure to loss from interests in structured entities; Unconsolidated structured entities [member]]

disclosure: IFRS 12 29 c

ifrs-full

DescriptionOfFactAndReasonWhyEntitysExposureToRiskArisingFromContractsWithinScopeOfIFRS17AtEndOfReportingPeriodIsNotRepresentativeOfItsExposureDuringPeriod

text

Description of fact and reason why entity’s exposure to risk arising from contracts within scope of IFRS 17 at end of reporting period is not representative of its exposure during period

The description of the fact and the reason why the entity’s exposure to risk arising from contracts within the scope of IFRS 17 at the end of the reporting period is not representative of its exposure during the period.

disclosure: IFRS 17 123 – Effective 2021-01-01

ifrs-full

DescriptionOfFactAndReasonWhySensitivityAnalysisAreUnrepresentative

text

Description of fact and reason why sensitivity analyses are unrepresentative

The description of the fact and reason why sensitivity analyses are unrepresentative of risks inherent in financial instruments (for example, because the year-end exposure does not reflect the exposure during the year). [Refer: Financial instruments, class [member]]

disclosure: IFRS 7 42

ifrs-full

DescriptionOfFactAndReasonWhyVolumeOfHedgingRelationshipsToWhichExemptionInIFRS723CAppliesIsUnrepresentativeOfNormalVolumes

text

Description of fact and reason why volume of hedging relationships to which exemption in IFRS 7.23C applies is unrepresentative of normal volumes

The description of the fact and reason why the volume of the hedging relationships to which the exemption in paragraph 23C of IFRS 7 applies is unrepresentative of the normal volumes.

disclosure: IFRS 7 24D

ifrs-full

DescriptionOfFactorsThatMakeUpGoodwillRecognised

text

Description of factors that make up goodwill recognised

The qualitative description of the factors that make up the goodwill recognised, such as expected synergies from combining operations of the acquiree and the acquirer, intangible assets that do not qualify for separate recognition or other factors. [Refer: Goodwill]

disclosure: IFRS 3 B64 e

ifrs-full

DescriptionOfFactThatAmountOfChangeInAccountingEstimateIsImpracticable

text block

Description of fact that estimating amount of change in accounting estimate is impracticable [text block]

The description of the fact that the amount of the effect in future periods due to changes in accounting estimates is not disclosed because estimating it is impracticable.

disclosure: IAS 8 40

ifrs-full

DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyAssets

text

Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, assets

The description of the fact that changing one or more unobservable inputs for the fair value measurement of assets to reflect reasonably possible alternative assumptions would change fair value significantly.

disclosure: IFRS 13 93 h ii

ifrs-full

DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyEntitysOwnEquityInstruments

text

Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, entity’s own equity instruments

The description of the fact that changing one or more unobservable inputs for the fair value measurement of the entity’s own equity instruments to reflect reasonably possible alternative assumptions would change the fair value significantly. [Refer: Entity’s own equity instruments [member]]

disclosure: IFRS 13 93 h ii

ifrs-full

DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyLiabilities

text

Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, liabilities

The description of the fact that changing one or more unobservable inputs for the fair value measurement of liabilities to reflect reasonably possible alternative assumptions would change the fair value significantly.

disclosure: IFRS 13 93 h ii

ifrs-full

DescriptionOfFactThatEntityDoesNotHaveLegalOrConstructiveObligationToNegativeNetAssetsTransitionFromProportionateConsolidationToEquityMethod

text

Description of fact that entity does not have legal or constructive obligation to negative net assets, transition from proportionate consolidation to equity method

The description of the fact that the entity does not have a legal or constructive obligation in relation to the negative net assets, if aggregating all previously proportionately consolidated assets and liabilities on transition from proportionate consolidation to equity method results in negative net assets.

disclosure: IFRS 11 C4

ifrs-full

DescriptionOfFactThatHighestAndBestUseOfNonfinancialAssetDiffersFromCurrentUse

text

Description of fact that highest and best use of non-financial asset differs from current use

The description of the fact that the use of a non-financial asset that would maximise the value of the asset or the group of assets and liabilities (for example, a business) within which the asset would be used differs from its current use.

disclosure: IFRS 13 93 i

ifrs-full

DescriptionOfFactThatImpactIsNotKnownOrReasonablyEstimable

text

Description of fact that impact of initial application of new IFRS is not known or reasonably estimable

The description of the fact that the impact of the initial application of a new IFRS is not known or reasonably estimable. [Refer: IFRSs [member]]

example: IAS 8 31 e ii

ifrs-full

DescriptionOfFactThatMultiemployerPlanIsDefinedBenefitPlan

text

Description of fact that multi-employer or state plan is defined benefit plan

The description of the fact that a multi-employer or state plan is a defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]

disclosure: IAS 19 148 d i

ifrs-full

DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument

text

Description of financial instruments designated as hedging instruments

The description of financial instruments designated as hedging instruments. Hedging instruments are designated derivatives or (for a hedge of the risk of changes in foreign currency exchange rates only) designated non-derivative financial assets or non-derivative financial liabilities whose fair value or cash flows are expected to offset changes in the fair value or cash flows of a designated hedged item. [Refer: Derivatives [member]; Derivative financial assets; Derivative financial liabilities; Financial instruments, class [member]; Financial assets]

disclosure: IFRS 7 22 b – Expiry date 2021-01-01

ifrs-full

DescriptionOfFinancialInstrumentsTheirCarryingAmountAndExplanationOfWhyFairValueCannotBeMeasuredReliably

text

Description of financial instruments, their carrying amount, and explanation of why fair value cannot be measured reliably

The description of financial instruments, their carrying amount and an explanation of why fair value cannot be measured reliably for financial instruments for which disclosures of fair value are not required. [Refer: Financial instruments, class [member]]

disclosure: IFRS 7 30 b – Expiry date 2021-01-01

ifrs-full

DescriptionOfFinancialRiskManagementRelatedToAgriculturalActivity

text

Description of financial risk management related to agricultural activity

The description of financial risk management related to agricultural activity.

disclosure: IAS 41 49 c

ifrs-full

DescriptionOfForecastTransactionHedgeAccountingPreviouslyUsedButNoLongerExpectedToOccur

text

Description of forecast transactions for which hedge accounting had been used in previous period but which are no longer expected to occur

The description of forecast transactions for which hedge accounting had previously been used but which are no longer expected to occur.

disclosure: IFRS 7 23F, disclosure: IFRS 7 23 b – Expiry date 2021-01-01

ifrs-full

DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsAssets

text

Description of frequency and methods for testing procedures of pricing models, assets

The description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for assets.

example: IFRS 13 IE65 b, example: IFRS 13 93 g

ifrs-full

DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsEntitysOwnEquityInstruments

text

Description of frequency and methods for testing procedures of pricing models, entity’s own equity instruments

The description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]]

example: IFRS 13 IE65 b, example: IFRS 13 93 g

ifrs-full

DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsLiabilities

text

Description of frequency and methods for testing procedures of pricing models, liabilities

The description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for liabilities.

example: IFRS 13 IE65 b, example: IFRS 13 93 g

ifrs-full

DescriptionOfFullyAmortisedIntangibleAssets

text

Description of fully amortised intangible assets

The description of fully amortised intangible assets that are still in use. [Refer: Intangible assets other than goodwill]

example: IAS 38 128 a

ifrs-full

DescriptionOfFunctionalCurrency

text

Description of functional currency

The description of the currency of the primary economic environment in which the entity operates.

disclosure: IAS 21 53, disclosure: IAS 21 57 c

ifrs-full

DescriptionOfFundingArrangementsAndFundingPolicyThatAffectFutureContributions

text

Description of funding arrangements and funding policy that affect future contributions

The description of funding arrangements and the funding policy that affect future contributions to defined benefit plans. [Refer: Defined benefit plans [member]]

disclosure: IAS 19 147 a, disclosure: IAS 19 148 a

ifrs-full

DescriptionOfFundingPolicy

text

Description of funding policy

The description of the policy for the transfer of assets to an entity (the fund) separate from the employer’s entity to meet future obligations for the payment of retirement benefits.

disclosure: IAS 26 35 c

ifrs-full

DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresAssets

text

Description of group within entity that decides entity’s valuation policies and procedures, assets

The description of the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for assets.

example: IFRS 13 IE65 a i, example: IFRS 13 93 g

ifrs-full

DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresEntitysOwnEquityInstruments

text

Description of group within entity that decides entity’s valuation policies and procedures, entity’s own equity instruments

The description of the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for the entity’s own equity instruments.

example: IFRS 13 IE65 a i, example: IFRS 13 93 g

ifrs-full

DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresLiabilities

text

Description of group within entity that decides entity’s valuation policies and procedures, liabilities

The description of the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for liabilities.

example: IFRS 13 IE65 a i, example: IFRS 13 93 g

ifrs-full

DescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections

X.XX instant

Growth rate used to extrapolate cash flow projections

The growth rate used to extrapolate cash flow projections beyond the period covered by the most recent budgets/forecasts for a cash-generating unit (group of units). [Refer: Cash-generating units [member]]

disclosure: IAS 36 134 d iv, disclosure: IAS 36 134 e iv

ifrs-full

DescriptionOfHedgingInstrumentsUsedToHedgeRiskExposuresAndHowTheyAreUsed

text

Description of hedging instruments used to hedge risk exposures and how they are used

The description of hedging instruments used to hedge risk exposures and how they are used. [Refer: Hedging instruments [member]]

disclosure: IFRS 7 22B a

ifrs-full

DescriptionOfHistoricalInformationAboutCounterpartyDefaultRates

text

Description of historical information about counterparty default rates

The description of historical information about default rates of the party to the transaction other than the entity.

example: IFRS 7 IG23 c – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01

ifrs-full

DescriptionOfHowAcquirerObtainedControlOfAcquiree

text

Description of how acquirer obtained control of acquiree

The description of how the acquirer obtained the power to govern the financial and operating policies of the acquiree so as to obtain benefits from its activities.

disclosure: IFRS 3 B64 d

ifrs-full

DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedAssets

text

Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, assets

The description of how the effect on fair value measurement of assets due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated.

disclosure: IFRS 13 93 h ii

ifrs-full

DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedEntitysOwnEquityInstruments

text

Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, entity’s own equity instruments

The description of how the effect on fair value measurement of the entity’s own equity instruments due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated. [Refer: Entity’s own equity instruments [member]]

disclosure: IFRS 13 93 h ii

ifrs-full

DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedLiabilities

text

Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, liabilities

The description of how the effect on the fair value measurement of liabilities due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated.

disclosure: IFRS 13 93 h ii

ifrs-full

DescriptionOfHowEntityDeterminedMaximumEconomicBenefitAvailable

text

Description of how entity determined maximum economic benefit available

The description of how the entity determined the maximum economic benefit available in relation to a defined benefit plan, ie whether those benefits would be in the form of refunds, reductions in future contributions or a combination of both. [Refer: Defined benefit plans [member]]

disclosure: IAS 19 141 c iv

ifrs-full

DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13Assets

text

Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, assets

The description of how the entity determined that third-party information, such as broker quotes or pricing services, used in the fair value measurement of assets, was developed in accordance with IFRS 13.

example: IFRS 13 IE65 d, example: IFRS 13 93 g

ifrs-full

DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13EntitysOwnEquityInstruments

text

Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, entity’s own equity instruments

The description of how the entity determined that third-party information, such as broker quotes or pricing services, used in the fair value measurement of the entity’s own equity instruments was developed in accordance with IFRS 13. [Refer: Entity’s own equity instruments [member]]

example: IFRS 13 IE65 d, example: IFRS 13 93 g

ifrs-full

DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13Liabilities

text

Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, liabilities

The description of how the entity determined that third-party information, such as broker quotes or pricing services, used in the fair value measurement of liabilities, was developed in accordance with IFRS 13.

example: IFRS 13 IE65 d, example: IFRS 13 93 g

ifrs-full

DescriptionOfHowEntityDeterminedWhichStructuredEntitiesItSponsored

text

Description of how entity determined which structured entities it sponsored

The description of how the entity has determined which structured entities it has sponsored.

disclosure: IFRS 12 27 a

ifrs-full

DescriptionOfHowEntityDeterminesConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17

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Description of how entity determines concentrations of risk that arises from contracts within scope of IFRS 17

The description of how the entity determines the concentrations of risk that arises from contracts within the scope of IFRS 17.

disclosure: IFRS 17 127 – Effective 2021-01-01

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DescriptionOfHowEntityDeterminesEconomicRelationshipBetweenHedgedItemAndHedgingInstrumentForPurposeOfAssessingHedgeEffectiveness

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Description of how entity determines economic relationship between hedged item and hedging instrument for purpose of assessing hedge effectiveness

The description of how the entity determines the economic relationship between the hedged item and the hedging instrument for the purpose of assessing the hedge effectiveness. Hedge effectiveness is the extent to which changes in the fair value or the cash flows of the hedging instrument offset changes in the fair value or the cash flows of the hedged item. [Refer: Hedging instruments [member]; Hedged items [member]]

disclosure: IFRS 7 22B b

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DescriptionOfHowEntityEstablishesHedgeRatioAndWhatSourcesOfHedgeIneffectivenessAre

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Description of how entity establishes hedge ratio and what sources of hedge ineffectiveness are

The description of how the entity establishes the hedge ratio and what are the sources of hedge ineffectiveness. Hedge ratio is the relationship between the quantity of the hedging instrument and the quantity of the hedged item in terms of their relative weighting. [Refer: Gain (loss) on hedge ineffectiveness]

disclosure: IFRS 7 22B c

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DescriptionOfHowEntityIsManagingProcessToTransitionToAlternativeBenchmarkRatesForHedgingRelationships

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Description of how entity is managing process to transition to alternative benchmark rates for hedging relationships

The description of how the entity is managing the process to transition to alternative benchmark rates for hedging relationships.

disclosure: IFRS 7.24H c

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DescriptionOfHowEntityManagesLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17

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Description of how entity manages liquidity risk that arises from contracts within scope of IFRS 17

The description of how the entity manages the liquidity risk that arises from contracts within the scope of IFRS 17. [Refer: Liquidity risk [member]]

disclosure: IFRS 17 132 a – Effective 2021-01-01

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DescriptionOfHowEntityReflectsItsRiskManagementStrategyByUsingHedgeAccountingAndDesignatingHedgingRelationshipsThatItFrequentlyResets

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Description of how entity reflects its risk management strategy by using hedge accounting and designating hedging relationships that it frequently resets

The description of how the entity reflects its risk management strategy by using hedge accounting and designating hedging relationships that it frequently resets.

disclosure: IFRS 7 23C b ii

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DescriptionOfHowForwardlookingInformationHasBeenIncorporatedIntoDeterminationOfExpectedCreditLosses

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Description of how forward-looking information has been incorporated into determination of expected credit losses

The description of how forward-looking information has been incorporated into the determination of expected credit losses, including the use of macroeconomic information.

disclosure: IFRS 7 35G b

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DescriptionOfHowFutureRecoveryOrReversalOfRegulatoryDeferralAccountBalancesIsAffectedByRisksAndUncertainty

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Description of how future recovery or reversal of regulatory deferral account balances is affected by risks and uncertainty

The description of how the future recovery or reversal of regulatory deferral account balances is affected by risks and uncertainty. [Refer: Regulatory deferral account balances [member]]

disclosure: IFRS 14 30 c

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DescriptionOfHowInsurerConcludedThatItQualifiesForTemporaryExemptionFromIFRS9

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Description of how insurer concluded that it qualifies for temporary exemption from IFRS 9

The description of how an insurer concluded that it qualifies for the temporary exemption from IFRS 9.

disclosure: IFRS 4 39C – Expiry date 2021-01-01

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DescriptionOfHowInsurerDeterminedThatItDidNotEngageInSignificantActivityUnconnectedWithInsurance

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Description of how insurer determined that it did not engage in significant activity unconnected with insurance

The description of how an insurer determined that it did not engage in significant activity unconnected with insurance, including what information it considered.

disclosure: IFRS 4 39C b – Expiry date 2021-01-01

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DescriptionOfHowIssueCostsNotRecognisedAsExpenseWereRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

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Description of how issue costs not recognised as expense were recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination

The description of how issue costs not recognised as an expense were recognised for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations. [Refer: Business combinations [member]]

disclosure: IFRS 3 B64 m

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DescriptionOfHowManagementDeterminesConcentrations

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Description of how management determines concentrations

The description of how management determines concentrations of risks arising from financial instruments. [Refer: Financial instruments, class [member]]

disclosure: IFRS 7 B8 a

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DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueAssets

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Description of how third-party information was taken into account when measuring fair value, assets

The description of how third-party information, such as broker quotes, pricing services, net asset values and relevant market data, was taken into account when measuring the fair value of assets.

example: IFRS 13 IE64 b, example: IFRS 13 92

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DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueEntitysOwnEquityInstruments

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Description of how third-party information was taken into account when measuring fair value, entity’s own equity instruments

The description of how third-party information, such as broker quotes, pricing services, net asset values and relevant market data, was taken into account when measuring the fair value of the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]]

example: IFRS 13 IE64 b, example: IFRS 13 92

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DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueLiabilities

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Description of how third-party information was taken into account when measuring fair value, liabilities

The description of how third-party information, such as broker quotes, pricing services, net asset values and relevant market data, was taken into account when measuring the fair value of liabilities.

example: IFRS 13 IE64 b, example: IFRS 13 92

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DescriptionOfIdentificationOfFinancialStatementsToWhichSeparateFinancialStatementsRelate

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Description of identification of financial statements to which separate financial statements relate

The description of the identity of financial statements to which separate financial statements relate.

disclosure: IAS 27 17

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DescriptionOfIdentityOfRateRegulators

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Description of identity of rate regulator(s)

The description of the identity of the rate regulator(s). A rate regulator is an authorised body that is empowered by statute or regulation to establish the rate or a range of rates that bind an entity. The rate regulator may be a third-party body or a related party of the entity, including the entity’s own governing board, if that body is required by statute or regulation to set rates both in the interest of the customers and to ensure the overall financial viability of the entity.

disclosure: IFRS 14 30 b

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DescriptionOfImpactOfRateRegulationOnCurrentAndDeferredTax

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Description of impact of rate regulation on current and deferred tax

The description of the impact of the rate regulation on the current and deferred tax. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator.

disclosure: IFRS 14 34

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DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan

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Description of information about surplus or deficit of multi-employer or state plan

The description of available information about a surplus or deficit in a multi-employer or state plan that may affect the amount of future contributions. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]

disclosure: IAS 19 148 d iv

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DescriptionOfInformationWhereFairValueDisclosuresNotRequired

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Description of fact that fair value information has not been disclosed because fair value of instruments cannot be measured reliably

The description of the fact that fair value information has not been disclosed because the fair value of instruments cannot be measured reliably.

disclosure: IFRS 7 30 a – Expiry date 2021-01-01

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DescriptionOfInitialApplicationOfStandardsOrInterpretations

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Disclosure of initial application of standards or interpretations [text block]

The disclosure of the initial application of an IFRS. [Refer: IFRSs [member]]

disclosure: IAS 8 28

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DescriptionOfInputsToOptionPricingModelShareOptionsGranted

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Description of inputs to option pricing model, share options granted

The description of inputs to the option pricing model for share options granted. [Refer: Option pricing model [member]]

disclosure: IFRS 2 47 a i

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DescriptionOfInputsUsedInFairValueMeasurementAssets

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Description of inputs used in fair value measurement, assets

The description of inputs used in the fair value measurement of assets. Inputs are the assumptions that market participants would use when pricing the asset, including assumptions about risk such as the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model) and the risk inherent in the inputs to the valuation technique.

disclosure: IFRS 13 93 d

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DescriptionOfInputsUsedInFairValueMeasurementEntitysOwnEquityInstruments

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Description of inputs used in fair value measurement, entity’s own equity instruments

The description of inputs used in the fair value measurement of the entity’s own equity instruments. Inputs are the assumptions that market participants would use when pricing the entity’s own equity instrument, including assumptions about risk such as the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model) and the risk inherent in the inputs to the valuation technique.

disclosure: IFRS 13 93 d

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DescriptionOfInputsUsedInFairValueMeasurementLiabilities

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Description of inputs used in fair value measurement, liabilities

The description of inputs used in the fair value measurement of liabilities. Inputs are the assumptions that market participants would use when pricing the liability, including assumptions about risk such as the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model) and the risk inherent in the inputs to the valuation technique.

disclosure: IFRS 13 93 d

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DescriptionOfIntentionsToProvideSupportToStructuredEntity

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Description of intentions to provide support to structured entity

The description of the entity’s current intentions to provide financial or other support to a structured entity, including intentions to assist the structured entity in obtaining financial support.

disclosure: IFRS 12 17, disclosure: IFRS 12 31

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DescriptionOfInternalCreditRatingsProcess

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Description of internal credit ratings process

The description of the entity’s process for internal credit ratings. [Refer: Internal credit grades [member]]

example: IFRS 7 IG25 a – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01

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DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsAssets

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Description of internal reporting procedures for discussing and assessing fair value measurements, assets

The description of the internal reporting procedures in place (for example, whether and, if so, how, pricing, risk management or audit committees discuss and assess the fair value measurements) for the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for assets.

example: IFRS 13 IE65 a iii, example: IFRS 13 93 g

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DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsEntitysOwnEquityInstruments

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Description of internal reporting procedures for discussing and assessing fair value measurements, entity’s own equity instruments

The description of the internal reporting procedures in place (for example, whether and, if so, how, pricing, risk management or audit committees discuss and assess the fair value measurements) for the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]]

example: IFRS 13 IE65 a iii, example: IFRS 13 93 g

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DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsLiabilities

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Description of internal reporting procedures for discussing and assessing fair value measurements, liabilities

The description of the internal reporting procedures in place (for example, whether and, if so, how, pricing, risk management or audit committees discuss and assess the fair value measurements) for the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for liabilities.

example: IFRS 13 IE65 a iii, example: IFRS 13 93 g

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DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementAssets

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Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, assets

The description of the interrelationships between unobservable inputs and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement of assets. [Refer: Disclosure of significant unobservable inputs used in fair value measurement of assets [text block]]

disclosure: IFRS 13 93 h i

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DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementEntitysOwnEquityInstruments

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Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, entity’s own equity instruments

The description of the interrelationships between unobservable inputs and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement of the entity’s own equity instruments. [Refer: Disclosure of significant unobservable inputs used in fair value measurement of equity [text block]]

disclosure: IFRS 13 93 h i

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DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementLiabilities

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Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, liabilities

The description of the interrelationships between unobservable inputs and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement of liabilities. [Refer: Disclosure of significant unobservable inputs used in fair value measurement of liabilities [text block]]

disclosure: IFRS 13 93 h i

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DescriptionOfInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModel

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Description of investment property, at cost or in accordance with IFRS 16 within fair value model

The description of investment property measured at cost or in accordance with IFRS 16 within the fair value model, because the entity cannot measure the fair value reliably. [Refer: Investment property]

disclosure: IAS 40 78 a

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DescriptionOfInvestmentPropertyWhereFairValueInformationIsUnreliableCostModel

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Description of investment property where fair value information is unreliable, cost model

The description of investment property accounted for using the cost model for which the entity cannot measure the fair value reliably. [Refer: Investment property]

disclosure: IAS 40 79 e i

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DescriptionOfInvestmentsInEquityDesignatedAsMeasuredAtFairThroughOtherComprehensiveIncome

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Description of investments in equity instruments designated at fair value through other comprehensive income

The description of the investments in equity instruments that have been designated at fair value through other comprehensive income. [Refer: Other comprehensive income]

disclosure: IFRS 7 11A a

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DescriptionOfJudgementsAndChangesInJudgementsThatSignificantlyAffectDeterminationOfAmountAndTimingOfRevenueFromContractsWithCustomers

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Description of judgements, and changes in judgements, that significantly affect determination of amount and timing of revenue from contracts with customers

The description of the judgements, and changes in the judgements, that significantly affect the determination of the amount and timing of revenue from contracts with customers. [Refer: Revenue from contracts with customers]

disclosure: IFRS 15 123

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DescriptionOfJudgementsMadeByManagementInApplyingAggregationCriteriaForOperatingSegments

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Description of judgements made by management in applying aggregation criteria for operating segments

The description of judgements made by the management in applying the aggregation criteria for operating segments. [Refer: Operating segments [member]]

disclosure: IFRS 8 22 aa

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DescriptionOfJudgementsMadeInDeterminingAmountOfCostsToObtainOrFulfilContractsWithCustomers

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Description of judgements made in determining amount of costs to obtain or fulfil contracts with customers

The description of the judgements made in determining the amount of the costs to obtain or fulfil contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]

disclosure: IFRS 15 127 a

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DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate

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Description of justification for using growth rate that exceeds long-term average growth rate

The description of the justification for using any growth rate to extrapolate cash flow projections that exceeds the long-term average growth rate for the products, industries or country (countries) in which the entity operates, or for the market to which a cash-generating unit (group of units) is dedicated. [Refer: Cash-generating units [member]]

disclosure: IAS 36 134 d iv

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DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections

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Description of key assumptions on which management has based cash flow projections

The description of key assumptions on which management has based its cash flow projections for the period covered by the most recent budgets/forecasts for a cash-generating unit (group of units). Key assumptions are those to which the unit’s (group of units’) recoverable amount is most sensitive. [Refer: Cash-generating units [member]]

disclosure: IAS 36 134 d i, disclosure: IAS 36 135 c

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DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal

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Description of key assumptions on which management has based determination of fair value less costs of disposal

The description of key assumptions on which management has based its determination of fair value less costs of disposal for a cash-generating unit (group of units). Key assumptions are those to which the unit’s (group of units’) recoverable amount is most sensitive. [Refer: Cash-generating units [member]]

disclosure: IAS 36 134 e i, disclosure: IAS 36 130 f iii

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DescriptionOfLevelOfFairValueHierarchyWithinWhichFairValueMeasurementIsCategorised

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Description of level of fair value hierarchy within which fair value measurement is categorised

The description of the level of the fair value hierarchy within which the fair value measurement is categorised in its entirety (without giving regard to the observability of “costs of disposal”) for a cash-generating unit (group of units’). [Refer: Cash-generating units [member]]

disclosure: IAS 36 134 e iiA, disclosure: IAS 36 130 f i

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DescriptionOfLimitationsOfMethodsUsedInPreparingSensitivityAnalysisForActuarialAssumptions

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Description of limitations of methods used in preparing sensitivity analysis for actuarial assumptions

The description of the limitations of the methods used in preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]]

disclosure: IAS 19 145 b

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DescriptionOfLineItemInStatementOfComprehensiveIncomeInWhichGainOrLossAsResultOfRemeasuringToFairValueEquityInterestIsRecognised

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Description of line item of statement of comprehensive income in which gain or loss as result of remeasuring to fair value equity interest is recognised

The description of the line item of the statement of comprehensive income in which the gain or loss is recognised as a result of remeasuring to fair value the equity interest in the acquiree held by the acquirer before the business combination. [Refer: Business combinations [member]]

disclosure: IFRS 3 B64 p ii

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DescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesReclassificationAdjustments

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Description of line item in statement of comprehensive income that includes reclassification adjustments

The description of the line item in the statement of comprehensive income that includes the reclassification adjustments. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods.

disclosure: IFRS 7 24C b v

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DescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesRecognisedHedgeIneffectiveness

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Description of line item in statement of comprehensive income that includes recognised hedge ineffectiveness

The description of the line item in the statement of comprehensive income that includes the recognised hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness]

disclosure: IFRS 7 24C a ii, disclosure: IFRS 7 24C b iii

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DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgedItem

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Description of line item in statement of financial position that includes hedged item

The description of the line item in the statement of financial position that includes the hedged item. [Refer: Hedged items [member]]

disclosure: IFRS 7 24B a iii

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DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgingInstrument

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Description of line item in statement of financial position that includes hedging instrument

The description of the line item in the statement of financial position that includes the hedging instrument. [Refer: Hedging instruments [member]]

disclosure: IFRS 7 24A b

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DescriptionOfLineItemsForAcquisitionRelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

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Description of line items in statement of comprehensive income for amounts of acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination

The description of line items in the statement of comprehensive income for amounts of acquisition-related costs recognised as expense for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations. [Refer: Business combinations [member]; Acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination]

disclosure: IFRS 3 B64 m

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DescriptionOfLineItemsInFinancialStatementsForAmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

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Description of line items in financial statements for amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination

The description of the line items in the financial statements where amounts recognised for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations are included. [Refer: Business combinations [member]; Amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination]

disclosure: IFRS 3 B64 l iii

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DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementAssets

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Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, assets

The description of the line item(s) in other comprehensive income in which the gains (losses) during the period for assets measured at fair value are recognised. [Refer: At fair value [member]; Other comprehensive income]

disclosure: IFRS 13 93 e ii

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DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstruments

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Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, entity’s own equity instruments

The description of the line item(s) in other comprehensive income in which the gains (losses) during the period for the entity’s own equity instruments measured at fair value are recognised. [Refer: At fair value [member]; Entity’s own equity instruments [member]; Other comprehensive income]

disclosure: IFRS 13 93 e ii

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DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementLiabilities

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Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, liabilities

The description of the line item(s) in other comprehensive income in which the gains (losses) during the period for liabilities measured at fair value are recognised. [Refer: At fair value [member]; Other comprehensive income]

disclosure: IFRS 13 93 e ii

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DescriptionOfLineItemsInProfitOrLossInWhichGainLossOnCessationOfConsolidationOfSubsidiariesIsRecognised

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Description of line item(s) in profit or loss in which gain (loss) on cessation of consolidation of subsidiaries is recognised

The description of line item(s) in profit or loss in which gain (loss) on cessation of consolidation of subsidiaries due to change of investment entity status is recognised. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]

disclosure: IFRS 12 9B c

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DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementAssets

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Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, assets

The description of the line item(s) in profit or loss in which the gains (losses) during the period for assets measured at fair value are recognised. [Refer: At fair value [member]]

disclosure: IFRS 13 93 e i

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DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstruments

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Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, entity’s own equity instruments

The description of the line item(s) in profit or loss in which the gains (losses) during the period for the entity’s own equity instruments measured at fair value are recognised. [Refer: Entity’s own equity instruments [member]]

disclosure: IFRS 13 93 e i

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DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementLiabilities

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Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, liabilities

The description of the line item(s) in profit or loss in which the gains (losses) during the period for liabilities measured at fair value are recognised. [Refer: At fair value [member]]

disclosure: IFRS 13 93 e i

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DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForAssetsHeldAtEndOfPeriodAreRecognisedFairValueMeasurement

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Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for assets held at end of period are recognised, fair value measurement

The description of the line item(s) in profit or loss in which gains (losses) for the period recognised in profit or loss are reported for assets measured at fair value that are attributable to the change in unrealised gains (losses) relating to those assets held at the end of the reporting period. [Refer: At fair value [member]]

disclosure: IFRS 13 93 f

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DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForEntitysOwnEquityInstrumentsHeldAtEndOfPeriodAreRecognisedFairValueMeasurement

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Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for entity’s own equity instruments held at end of period are recognised, fair value measurement

The description of the line item(s) in profit or loss in which gains (losses) for the period recognised in profit or loss are reported for the entity’s own equity instruments measured at fair value that are attributable to the change in unrealised gains or losses relating to those instruments held at the end of the reporting period. [Refer: At fair value [member]; Entity’s own equity instruments [member]]

disclosure: IFRS 13 93 f

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DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForLiabilitiesHeldAtEndOfPeriodAreRecognisedFairValueMeasurement

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Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for liabilities held at end of period are recognised, fair value measurement

The description of the line item(s) in profit or loss in which gains (losses) for the period recognised in profit or loss are reported for liabilities measured at fair value that are attributable to the change in unrealised gains (losses) relating to those liabilities held at the end of the reporting period. [Refer: At fair value [member]]

disclosure: IFRS 13 93 f

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DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreIncluded

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Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are included

The description of line item(s) of the statement of comprehensive income in which impairment losses recognised in profit or loss are included. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss]

disclosure: IAS 36 126 a

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DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreReversed

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Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are reversed

The description of line item(s) of the statement of comprehensive income in which impairment losses recognised in profit or loss are reversed. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss]

disclosure: IAS 36 126 b

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DescriptionOfLineItemsInStatementOfFinancialPositionInWhichAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAreRecognised

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Description of line items in statement of financial position in which assets and liabilities recognised in relation to structured entities are recognised

The description of the line items in the statement of financial position in which assets and liabilities in relation to structured entities are recognised.

disclosure: IFRS 12 29 b

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DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeLeaseLiabilities

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Description of line items in statement of financial position which include lease liabilities

The description of the line items in the statement of financial position that include the lease liabilities. [Refer: Lease liabilities]

disclosure: IFRS 16 47 b

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DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeRightofuseAssets

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Description of line items in statement of financial position which include right-of-use assets

The description of the line items in the statement of financial position that include the right-of-use assets. [Refer: Right-of-use assets]

disclosure: IFRS 16 47 a ii

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DescriptionOfLinkBetweenReimbursementRightAndRelatedObligation

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Description of link between reimbursement right and related obligation

The description of the link between a reimbursement right and the related obligation. [Refer: Reimbursement rights, at fair value]

disclosure: IAS 19 140 b

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DescriptionOfMajorAssumptionsMadeConcerningFutureEventsContingentLiabilitiesInBusinessCombination

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Description of major assumptions made concerning future events, contingent liabilities in business combination

The description of the major assumptions made concerning future events that may affect the amount required to settle a contingent liability recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]

disclosure: IFRS 3 B67 c, disclosure: IFRS 3 B64 j

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DescriptionOfMajorAssumptionsMadeConcerningFutureEventsOtherProvisions

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Description of major assumptions made concerning future events, other provisions

The description of the major assumptions made concerning future events that may affect the amount required to settle a provision. [Refer: Other provisions]

disclosure: IAS 37 85 b

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DescriptionOfManagementsApproachToDeterminingValuesAssignedToKeyAssumptions

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Description of management’s approach to determining values assigned to key assumptions

The description of management’s approach to determining the value (or values) assigned to key assumptions, whether those value(s) reflect past experience or, if appropriate, are consistent with external sources of information and, if not, how and why they differ from past experience or external sources of information. Key assumptions are those to which the unit’s (group of units’) recoverable amount is most sensitive.

disclosure: IAS 36 134 d ii, disclosure: IAS 36 135 d, disclosure: IAS 36 134 e ii

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DescriptionOfManagingLiquidityRisk

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Disclosure of how entity manages liquidity risk [text block]

The disclosure of how the entity manages its liquidity risk. [Refer: Liquidity risk [member]]

disclosure: IFRS 7 39 c

ifrs-full

DescriptionOfMaterialReconcilingItems

text

Description of material reconciling items

The description of all material reconciling items. [Refer: Material reconciling items [member]]

disclosure: IFRS 8 28

ifrs-full

DescriptionOfMaximumTermOfOptionsGrantedForSharebasedPaymentArrangement

text

Description of maximum term of options granted for share-based payment arrangement

The description of the maximum term of options granted for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Share-based payment arrangements [member]]

disclosure: IFRS 2 45 a

ifrs-full

DescriptionOfMeasurementBasisForNoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate

text

Description of measurement basis for non-controlling interest in acquiree recognised at acquisition date

The description of the measurement basis for a non-controlling interest in an acquiree recognised at the acquisition date for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: Business combinations [member]; Non-controlling interest in acquiree recognised at acquisition date]

disclosure: IFRS 3 B64 o i

ifrs-full

DescriptionOfMeasurementDifferencesForFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements

text

Description of measurement differences for financial assets subject to offsetting, enforceable master netting arrangements or similar agreements

The description of any measurement differences for financial assets that are offset or that are subject to an enforceable master netting arrangement or similar agreement. [Refer: Financial assets]

disclosure: IFRS 7 B42

ifrs-full

DescriptionOfMeasurementDifferencesForFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements

text

Description of measurement differences for financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements

The description of any measurement differences for financial liabilities that are offset or that are subject to an enforceable master netting arrangement or similar agreement. [Refer: Financial liabilities]

disclosure: IFRS 7 B42

ifrs-full

DescriptionOfMethodOfSettlementForSharebasedPaymentArrangement

text

Description of method of settlement for share-based payment arrangement

The description of the method of settlement (for example, whether in cash or equity) for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Share-based payment arrangements [member]]

disclosure: IFRS 2 45 a

ifrs-full

DescriptionOfMethodologyUsedToDetermineWhetherPresentingEffectsOfChangesInLiabilitysCreditRiskInOtherComprehensiveIncomeWouldCreateOrEnlargeAccountingMismatchInProfitOrLoss

text

Description of methodology or methodologies used to determine whether presenting effects of changes in liability’s credit risk in other comprehensive income would create or enlarge accounting mismatch in profit or loss

The description of the methodology or methodologies used to determine whether presenting the effects of changes in a financial liability’s credit risk in other comprehensive income would create or enlarge an accounting mismatch in profit or loss. If an entity is required to present the effects of changes in a liability’s credit risk in profit or loss, the disclosure must include a detailed description of the economic relationship described between the characteristics of the liability and the characteristics of the other financial instruments measured at fair value through profit or loss whose value was changed as a result of changes in the liability’s credit risk. [Refer: Credit risk [member]; Financial instruments, class [member]; Other comprehensive income]

disclosure: IFRS 7 11 c

ifrs-full

DescriptionOfMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions

text

Description of methods and assumptions used in preparing sensitivity analysis for actuarial assumptions

The description of the methods and assumptions used when preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]]

disclosure: IAS 19 145 b

ifrs-full

DescriptionOfMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17

text

Description of methods and assumptions used in preparing sensitivity analysis to changes in risk exposures that arise from contracts within scope of IFRS 17

The description of the methods and assumptions used in preparing the sensitivity analysis to changes in risk exposures that arise from contracts within the scope of IFRS 17.

disclosure: IFRS 17 128 b – Effective 2021-01-01

ifrs-full

DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementAssets

text

Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, assets

The description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of assets.

example: IFRS 13 IE65 e, example: IFRS 13 93 g

ifrs-full

DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementEntitysOwnEquityInstruments

text

Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, entity’s own equity instruments

The description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]]

example: IFRS 13 IE65 e, example: IFRS 13 93 g

ifrs-full

DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementLiabilities

text

Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, liabilities

The description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of liabilities.

example: IFRS 13 IE65 e, example: IFRS 13 93 g

ifrs-full

DescriptionOfMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethods

text

Description of methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods

The description of the methods used to measure contracts within the scope of IFRS 17 and the processes for estimating the inputs to those methods.

disclosure: IFRS 17 117 a – Effective 2021-01-01

ifrs-full

DescriptionOfMethodsUsedToMeasureFairValueOfNoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssue

text

Description of methods used to measure fair value of non-cash assets declared for distribution to owners before financial statements authorised for issue

The description of methods used to measure the fair value of non-cash assets declared to be distributed as a dividend, when the declaration date is after the end of the reporting period but before the financial statements are authorised for issue. [Refer: Non-cash assets declared for distribution to owners before financial statements authorised for issue]

disclosure: IFRIC 17 17 c

ifrs-full

DescriptionOfMethodsUsedToMeasureRisksThatAriseFromContractsWithinScopeOfIFRS17

text

Description of methods used to measure risks that arise from contracts within scope of IFRS 17

The description of the methods used to measure the risks that arise from contracts within the scope of IFRS 17.

disclosure: IFRS 17 124 b – Effective 2021-01-01

ifrs-full

DescriptionOfMethodsUsedToRecogniseRevenueFromContractsWithCustomers

text

Description of methods used to recognise revenue from contracts with customers

The description of the methods used to recognise revenue from contracts with customers. [Refer: Revenue from contracts with customers]

disclosure: IFRS 15 124 a

ifrs-full

DescriptionOfMethodToRecogniseInsuranceAcquisitionCashFlowsWhenUsingPremiumAllocationApproach

text

Description of method to recognise insurance acquisition cash flows when using premium allocation approach

The description of the method chosen by an entity that uses the premium allocation approach to recognise insurance acquisition cash flows applying paragraph 59(a) of IFRS 17. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts. [Refer: Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)]

disclosure: IFRS 17 97 c – Effective 2021-01-01

ifrs-full

DescriptionOfMethodUsedAndAssumptionsMadeToIncorporateEffectsOfExpectedEarlyExerciseShareOptionsGranted

text

Description of method used and assumptions made to incorporate effects of expected early exercise, share options granted

The description of the method used and the assumptions made to incorporate the effects of exercising granted share options early.

disclosure: IFRS 2 47 a i

ifrs-full

DescriptionOfMethodUsedToDetermineAmortisationOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers

text

Description of method used to determine amortisation of assets recognised from costs to obtain or fulfil contracts with customers

The description of the method used to determine the amortisation of the assets recognised from the costs to obtain or fulfil contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]

disclosure: IFRS 15 127 b

ifrs-full

DescriptionOfNatureAmountAndCorrectionOfAccountingErrorsInPriorPeriodsEstimate

text block

Description of nature of accounting errors in prior periods [text block]

The description of the nature of accounting errors in prior periods.

disclosure: IAS 8 49 a

ifrs-full

DescriptionOfNatureAndAmountOfAnyMeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration

text

Description of nature of any measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration

The description of the nature of the measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration for which initial accounting for a business combination is incomplete. [Refer: Non-controlling interests; Measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration; Business combinations [member]]

disclosure: IFRS 3 B67 a iii

ifrs-full

DescriptionOfNatureAndAmountOfChangeInAccountingEstimate

text block

Description of nature of change in accounting estimate [text block]

The description of the nature of changes in accounting estimates that have effects in the current period or are expected to have effects in future periods.

disclosure: IAS 8 39

ifrs-full

DescriptionOfNatureAndAmountOfChangeInEstimateDuringFinalInterimPeriod

text

Description of nature and amount of change in estimate during final interim period

The description of the nature and amount of change in an estimate of an amount reported in an interim period that is changed significantly during the final interim period of the financial year.

disclosure: IAS 34 26

ifrs-full

DescriptionOfNatureAndCarryingAmountOfAssetsObtained

text

Description of nature of assets obtained by taking possession of collateral or calling on other credit enhancements

The description of the nature of financial or non-financial assets obtained by the entity taking possession of the collateral it holds as security or calling on other credit enhancements (for example, guarantees). [Refer: Guarantees [member]; Assets obtained by taking possession of collateral or calling on other credit enhancements; Financial assets]

disclosure: IFRS 7 38 a

ifrs-full

DescriptionOfNatureAndEffectOfAnyAsymmetricalAllocationsToReportableSegments

text

Description of nature and effect of any asymmetrical allocations to reportable segments

The description of the nature and effect of any asymmetrical allocations to reportable segments. For example, an entity might allocate depreciation expense to a segment without allocating the related depreciable assets to that segment. [Refer: Reportable segments [member]]

disclosure: IFRS 8 27 f

ifrs-full

DescriptionOfNatureAndExtentOfGovernmentGrantsForAgriculturalActivityRecognisedInFinancialStatements

text

Description of nature and extent of government grants for agricultural activity recognised in financial statements

The description of the nature and extent of government grants for agricultural activity recognised in the financial statements. [Refer: Government [member]; Government grants]

disclosure: IAS 41 57 a

ifrs-full

DescriptionOfNatureAndExtentOfGovernmentGrantsRecognisedInFinancialStatements

text

Description of nature and extent of government grants recognised in financial statements

The description of the nature and extent of government grants recognised in the financial statements. [Refer: Government grants]

disclosure: IAS 20 39 b

ifrs-full

DescriptionOfNatureAndExtentOfRateregulatedActivity

text

Description of nature and extent of rate-regulated activity

The description of the nature and extent of the rate-regulated activity. [Refer: Rate-regulated activities [member]]

disclosure: IFRS 14 30 a

ifrs-full

DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParent

text

Description of nature and extent of significant restrictions on transfer of funds to entity

The description of the nature and extent of any significant restrictions (for example, resulting from borrowing arrangements or regulatory requirements) on the ability of other entities to transfer funds to the reporting entity in the form of cash dividends or to repay loans or advances.

disclosure: IFRS 12 22 a, disclosure: IFRS 12 19D a

ifrs-full

DescriptionOfNatureAndExtentToWhichProtectiveRightsOfNoncontrollingInterestsCanSignificantlyRestrictEntitysAbilityToAccessOrUseAssetsAndSettleLiabilitiesOfGroup

text

Description of nature and extent to which protective rights of non-controlling interests can significantly restrict entity’s ability to access or use assets and settle liabilities of group

The description of the nature and extent to which protective rights of non-controlling interests can significantly restrict the entity’s ability to access or use the assets and settle the liabilities of the group (such as when a parent is obliged to settle the liabilities of a subsidiary before settling its own liabilities, or when approval of non-controlling interests is required either to access the assets or to settle the liabilities of a subsidiary). Protective rights are rights designed to protect the interest of the party holding those rights without giving that party power over the entity to which those rights relate. [Refer: Non-controlling interests; Subsidiaries [member]]

disclosure: IFRS 12 13 b

ifrs-full

DescriptionOfNatureAndFinancialEffectOfBusinessCombinationsAfterReportingPeriodBeforeStatementsAuthorisedForIssue

text

Description of nature and financial effect of business combinations after reporting period before statements authorised for issue

The description of the nature and financial effect of business combinations after the end of the reporting period but before the financial statements are authorised for issue. [Refer: Business combinations [member]]

disclosure: IFRS 3 59 b

ifrs-full

DescriptionOfNatureAndFinancialEffectOfBusinessCombinationsDuringPeriod

text

Description of nature and financial effect of business combinations during period

The description of the nature and financial effect of business combinations during the current reporting period. [Refer: Business combinations [member]]

disclosure: IFRS 3 59 a

ifrs-full

DescriptionOfNatureAndPurposeOfReservesWithinEquity

text

Description of nature and purpose of reserves within equity

The description of the nature and purpose of reserves within equity. [Refer: Other reserves]

disclosure: IAS 1 79 b

ifrs-full

DescriptionOfNatureOfActivitiesOfBiologicalAssets

text

Description of nature of activities of biological assets

The description of the nature of activities involving biological assets. [Refer: Biological assets]

disclosure: IAS 41 46 a

ifrs-full

DescriptionOfNatureOfAssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear

text

Description of nature of assets with significant risk of material adjustments within next financial year

The description of the nature of assets that are subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those assets within the next financial year.

disclosure: IAS 1 125 a

ifrs-full

DescriptionOfNatureOfBenefitsProvidedByPlan

text

Description of nature of benefits provided by plan

The description of the nature of the benefits provided by a defined benefit plan (for example, final salary defined benefit plan or contribution-based plan with guarantee). [Refer: Defined benefit plans [member]]

disclosure: IAS 19 139 a i

ifrs-full

DescriptionOfNatureOfChangeInAccountingPolicy

text

Description of nature of change in accounting policy

The description of the nature of a change in accounting policy related to an initial application of an IFRS. [Refer: IFRSs [member]]

disclosure: IAS 8 28 c

ifrs-full

DescriptionOfNatureOfChangesFromPriorPeriodsInMeasurementMethodsUsedToDetermineReportedSegmentProfitOrLossAndEffectOfThoseChangesOnMeasureOfSegmentProfitOrLoss

text

Description of nature of changes from prior periods in measurement methods used to determine reported segment profit or loss and effect of those changes on measure of segment profit or loss

The description of the nature of the changes from prior periods in the measurement methods used to determine reported segment profit or loss and the effect, if any, of those changes on the measure of segment profit (loss). [Refer: Reportable segments [member]]

disclosure: IFRS 8 27 e

ifrs-full

DescriptionOfNatureOfClassOfAssetsMeasuredAtFairValue

text

Description of nature of class of assets measured at fair value

The description of the nature of the class of assets being measured at fair value, including the characteristics of the items being measured, that are taken into account when determining the relevant inputs. [Refer: At fair value [member]]

example: IFRS 13 IE64 a, example: IFRS 13 92

ifrs-full

DescriptionOfNatureOfClassOfEntitysOwnEquityInstrumentsMeasuredAtFairValue

text

Description of nature of class of entity’s own equity instruments measured at fair value

The description of the nature of the class of the entity’s own equity instruments being measured at fair value, including the characteristics of the items being measured, that are taken into account when determining the relevant inputs. [Refer: At fair value [member]; Entity’s own equity instruments [member]]

example: IFRS 13 IE64 a, example: IFRS 13 92

ifrs-full

DescriptionOfNatureOfClassOfLiabilitiesMeasuredAtFairValue

text

Description of nature of class of liabilities measured at fair value

The description of the nature of the class of liabilities being measured at fair value, including the characteristics of the items being measured, that are taken into account when determining the relevant inputs. [Refer: At fair value [member]]

example: IFRS 13 IE64 a, example: IFRS 13 92

ifrs-full

DescriptionOfNatureOfContingentAssets

text

Description of nature of contingent assets

The description of the nature of possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the entity’s control.

disclosure: IAS 37 89

ifrs-full

DescriptionOfNatureOfCounterparty

text

Description of nature of counterparty

The description of the nature of the party to a transaction other than the entity.

example: IFRS 7 IG23 b – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01

ifrs-full

DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsAssetsAndEntitysAssets

text

Description of nature of differences between measurements of reportable segments’ assets and entity’s assets

The description of the nature of the differences between measurements of the reportable segments’ assets and the entity’s assets. Those differences could include accounting policies and policies for allocation of jointly used assets that are necessary for an understanding of the reported segment information. [Refer: Reportable segments [member]]

disclosure: IFRS 8 27 c

ifrs-full

DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsLiabilitiesAndEntitysLiabilities

text

Description of nature of differences between measurements of reportable segments’ liabilities and entity’s liabilities

The description of the nature of the differences between measurements of the reportable segments’ liabilities and the entity’s liabilities. Those differences could include accounting policies and policies for the allocation of jointly utilised liabilities that are necessary for an understanding of the reported segment information. [Refer: Reportable segments [member]]

disclosure: IFRS 8 27 d

ifrs-full

DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsProfitsOrLossesAndEntitysProfitOrLossBeforeIncomeTaxExpenseOrIncomeAndDiscontinuedOperations

text

Description of nature of differences between measurements of reportable segments’ profits or losses and entity’s profit or loss before income tax expense or income and discontinued operations

The description of the nature of the differences between measurements of the reportable segments’ profits or losses and the entity’s profit or loss before income tax expense or income and discontinued operations. Those differences could include accounting policies and policies for the allocation of centrally incurred costs that are necessary for an understanding of the reported segment information. [Refer: Discontinued operations [member]; Reportable segments [member]]

disclosure: IFRS 8 27 b

ifrs-full

DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities

text

Description of nature of entity’s operations and principal activities

The description of the nature of the entity’s operations and principal activities.

disclosure: IAS 1 138 b

ifrs-full

DescriptionOfNatureOfEntitysRelationshipWithAssociate

text

Description of nature of entity’s relationship with associate

The description of the nature of the entity’s relationship with an associate (for example, describing the nature of the activities of the associate and whether they are strategic to the entity’s activities). [Refer: Associates [member]]

disclosure: IFRS 12 21 a ii

ifrs-full

DescriptionOfNatureOfEntitysRelationshipWithJointOperation

text

Description of nature of entity’s relationship with joint operation

The description of the nature of the entity’s relationship with a joint operation (for example, describing the nature of the activities of the joint operation and whether they are strategic to the entity’s activities). [Refer: Joint operations [member]]

disclosure: IFRS 12 21 a ii

ifrs-full

DescriptionOfNatureOfEntitysRelationshipWithJointVenture

text

Description of nature of entity’s relationship with joint venture

The description of the nature of the entity’s relationship with a joint venture (for example, describing the nature of the activities of the joint venture and whether they are strategic to the entity’s activities). [Refer: Joint ventures [member]]

disclosure: IFRS 12 21 a ii

ifrs-full

DescriptionOfNatureOfFinancialStatements

text

Description of nature of financial statements

The description of the nature of financial statements (for example, whether the financial statements are of an individual entity or a group of entities).

disclosure: IAS 1 51 b, disclosure: IAS 27 16 a, disclosure: IAS 27 17 a

ifrs-full

DescriptionOfNatureOfGoodsOrServicesThatEntityHasPromisedToTransfer

text

Description of nature of goods or services that entity has promised to transfer

The description of the nature of the goods or services that the entity has promised to transfer to customers.

disclosure: IFRS 15 119 c

ifrs-full

DescriptionOfNatureOfImpendingChangeInAccountingPolicy

text

Description of nature of impending change in accounting policy

The description of the nature of the impending change or changes in accounting policy due to a new IFRS that has been issued but is not yet effective.

example: IAS 8 31 b

ifrs-full

DescriptionOfNatureOfIndividualAsset

text

Description of nature of individual asset

The description of the nature of an individual asset for which material impairment loss is recognised or reversed during the period. [Refer: Impairment loss]

disclosure: IAS 36 130 c i

ifrs-full

DescriptionOfNatureOfInterestInFunds

text

Description of nature of interest in funds

The description of the nature of the entity’s interest in decommissioning, restoration and environmental rehabilitation funds.

disclosure: IFRIC 5 11

ifrs-full

DescriptionOfNatureOfLiabilitiesConnectedWithInsuranceThatAreNotLiabilitiesArisingFromContractsWithinScopeOfIFRS4

text

Description of nature of liabilities connected with insurance that are not liabilities arising from contracts within scope of IFRS 4

The description of the nature of the liabilities connected with insurance that are not liabilities arising from contracts within the scope of IFRS 4.

disclosure: IFRS 4 39C a – Expiry date 2021-01-01

ifrs-full

DescriptionOfNatureOfLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear

text

Description of nature of liabilities with significant risk of material adjustments within next financial year

The description of the nature of liabilities that are subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those liabilities within the next financial year.

disclosure: IAS 1 125 a

ifrs-full

DescriptionOfNatureOfMainAdjustmentsThatWouldMakeHistoricalSummariesOrComparativeInformationPresentedInAccordanceWithPreviousGAAPComplyWithIFRSs

text

Description of nature of main adjustments that would make historical summaries or comparative information presented in accordance with previous GAAP comply with IFRSs

The description of the nature of main adjustments that would make historical summaries or comparative information presented in accordance with previous GAAP comply with IFRSs. [Refer: Previous GAAP [member]; IFRSs [member]]

disclosure: IFRS 1 22 b

ifrs-full

DescriptionOfNatureOfNecessaryAdjustmentToProvideComparativeInformation

text

Description of nature of necessary adjustments to provide comparative information

The description, when it is impracticable to reclassify comparative amounts, of the nature of the adjustments that would have been made if the amounts had been reclassified.

disclosure: IAS 1 42 b

ifrs-full

DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod

text

Description of nature of non-adjusting event after reporting period

The description of the nature of a non-adjusting event after the reporting period. [Refer: Non-adjusting events after reporting period [member]]

disclosure: IAS 10 21 a

ifrs-full

DescriptionOfNatureOfNoncashAssetsHeldForDistributionToOwnersDeclaredBeforeFinancialStatementsAuthorisedForIssue

text

Description of nature of non-cash assets held for distribution to owners declared before financial statements authorised for issue

The description of the nature of non-cash assets to be distributed as a dividend when the declaration date is after the end of the reporting period but before the financial statements are authorised for issue.

disclosure: IFRIC 17 17 a

ifrs-full

DescriptionOfNatureOfObligationContingentLiabilities

text

Description of nature of obligation, contingent liabilities

The description of the nature of the obligation for contingent liabilities. [Refer: Contingent liabilities [member]]

disclosure: IAS 37 86

ifrs-full

DescriptionOfNatureOfObligationContingentLiabilitiesInBusinessCombination

text

Description of nature of obligation, contingent liabilities in business combination

The description of the nature of the obligation for contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]

disclosure: IFRS 3 B67 c, disclosure: IFRS 3 B64 j, disclosure: IFRS 3 B64 j i

ifrs-full

DescriptionOfNatureOfObligationOtherProvisions

text

Description of nature of obligation, other provisions

The description of the nature of the obligation for other provisions. [Refer: Other provisions]

disclosure: IAS 37 85 a

ifrs-full

DescriptionOfNatureOfReclassificationOrChangesInPresentation

text

Description of nature of reclassifications or changes in presentation

The description of the nature of reclassifications or changes in presentation.

disclosure: IAS 1 41 a

ifrs-full

DescriptionOfNatureOfRegulatoryRatesettingProcess

text

Description of nature of regulatory rate-setting process

The description of the nature of the regulatory rate-setting process.

disclosure: IFRS 14 30 a

ifrs-full

DescriptionOfNatureOfRelatedPartyRelationship

text

Description of nature of related party relationship

The description of the nature of the related party relationships. [Refer: Related parties [member]]

disclosure: IAS 24 18

ifrs-full

DescriptionOfNatureOfRelationshipBetweenTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntiretyAndAssociatedLiabilities

text

Description of nature of relationship between transferred financial assets that are not derecognised in their entirety and associated liabilities

The description of the nature of the relationship between transferred financial assets that are not derecognised in their entirety and associated liabilities, including restrictions arising from the transfer on the reporting entity’s use of the transferred assets. [Refer: Transferred financial assets that are not derecognised in their entirety [member]; Financial assets]

disclosure: IFRS 7 42D c

ifrs-full

DescriptionOfNatureOfRelationshipWithSubsidiaryWhereParentHasDirectlyOrIndirectlyLessThanHalfOfVotingPower

text

Description of significant judgements and assumptions made in determining that entity controls another entity even though it holds less than half of voting rights

The description of significant judgements and assumptions made when the entity determines that it controls another entity even though it holds less than half of voting rights.

example: IFRS 12 9 b

ifrs-full

DescriptionOfNatureOfRisksBeingHedged

text

Description of nature of risks being hedged

The description of the nature of risks being hedged.

disclosure: IFRS 7 22 c – Expiry date 2021-01-01

ifrs-full

DescriptionOfNatureOfVoluntaryChangeInAccountingPolicy

text

Description of nature of voluntary change in accounting policy

The description of the nature of a voluntary change in accounting policy.

disclosure: IAS 8 29 a

ifrs-full

DescriptionOfNoncurrentAssetOrDisposalGroupHeldForSaleWhichWereSoldOrReclassified

text

Description of non-current asset or disposal group held for sale which were sold or reclassified

The description of non-current assets or disposal groups that have been either classified as held for sale or sold. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]]

disclosure: IFRS 5 41 a

ifrs-full

DescriptionOfNonfinancialMeasuresOrEstimatesOfBiologicalAssets

text

Description of non-financial measures or estimates of physical quantities of biological assets and output of agricultural produce

The description of non-financial measures, or estimates, of the physical quantities of biological assets, and the output of agricultural produce. [Refer: Biological assets]

disclosure: IAS 41 46 b

ifrs-full

DescriptionOfObjectivesPoliciesAndProcessesForManagingRisk

text

Description of objectives, policies and processes for managing risk

The description of objectives, policies and processes for managing the risks that arise from financial instruments. [Refer: Financial instruments, class [member]]

disclosure: IFRS 7 33 b

ifrs-full

DescriptionOfObjectivesPoliciesAndProcessesForManagingRisksArisingFromInsuranceContractsAndMethodsUsedToManageThoseRisks

text

Description of objectives, policies and processes for managing risks arising from insurance contracts and methods used to manage those risks

The description of the entity’s objectives, policies and processes for managing the risks that arise from insurance contracts and the methods used to manage those risks. [Refer: Types of insurance contracts [member]]

disclosure: IFRS 4 39 a – Expiry date 2021-01-01

ifrs-full

DescriptionOfObjectivesPoliciesAndProcessesForManagingRisksThatAriseFromContractsWithinScopeOfIFRS17

text

Description of objectives, policies and processes for managing risks that arise from contracts within scope of IFRS 17

The description of the entity’s objectives, policies and processes for managing the risks that arise from contracts within the scope of IFRS 17.

disclosure: IFRS 17 124 b – Effective 2021-01-01

ifrs-full

DescriptionOfObligationsForReturnsRefundsAndOtherSimilarObligations

text

Description of obligations for returns, refunds and other similar obligations

The description of obligations for returns, refunds and other similar obligations in contracts with customers.

disclosure: IFRS 15 119 d

ifrs-full

DescriptionOfOptionLifeShareOptionsGranted

X.XX duration

Option life, share options granted

The option life of share options granted.

disclosure: IFRS 2 47 a i

ifrs-full

DescriptionOfOptionPricingModelShareOptionsGranted

text

Description of option pricing model, share options granted

The description of the option pricing model used for share options granted. [Refer: Option pricing model [member]]

disclosure: IFRS 2 47 a i

ifrs-full

DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements

text block

Description of other accounting policies relevant to understanding of financial statements [text block]

The description of accounting policies relevant to an understanding of financial statements, which the entity does not separately disclose.

disclosure: IAS 1 117 b

ifrs-full

DescriptionOfOtherEquityInterest

text

Description of rights, preferences and restrictions attaching to category of equity interest by entity without share capital

The description of the rights, preferences and restrictions that are attached to a category of equity interest by an entity without share capital. [Refer: Share capital [member]; Other equity interest]

disclosure: IAS 1 80

ifrs-full

DescriptionOfOtherInformationUsedToAssessCreditQuality

text

Description of other information used to assess credit quality

The description of the information used to assess the credit quality of financial assets with credit risk that are neither past due nor impaired that the entity does not separately disclose. [Refer: Credit risk [member]]

example: IFRS 7 IG23 d – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01

ifrs-full

DescriptionOfOtherInputsToOptionsPricingModelShareOptionsGranted

text

Description of other inputs to options pricing model, share options granted

The description of inputs to option pricing model for share options granted that the entity does not disclose separately. [Refer: Option pricing model [member]]

disclosure: IFRS 2 47 a i

ifrs-full

DescriptionOfOtherTransactionsThatAreCollectivelySignificant

text

Description of other transactions that are collectively significant

The description of transactions with government that has control, joint control or significant influence over the reporting entity and the entities under control, joint control or significant influence of that government that are collectively, but not individually, significant.

disclosure: IAS 24 26 b ii

ifrs-full

DescriptionOfPerformanceObligationsToArrangeForAnotherPartyToTransferGoodsOrServices

text

Description of performance obligations to arrange for another party to transfer goods or services

The description of the performance obligations to arrange for another party to transfer goods or services to customers. [Refer: Performance obligations [member]]

disclosure: IFRS 15 119 c

ifrs-full

DescriptionOfPeriodsWhenCashFlowsAffectProfitOrLoss

text

Description of periods when cash flows affect profit or loss

The description of periods when cash flows are expected to affect profit or loss for cash flow hedges. [Refer: Cash flow hedges [member]]

disclosure: IFRS 7 23 a – Expiry date 2021-01-01

ifrs-full

DescriptionOfPeriodsWhenCashFlowsExpectedToOccur

text

Description of periods when cash flows expected to occur

The description of periods when cash flows are expected to occur for cash flow hedges. [Refer: Cash flow hedges [member]]

disclosure: IFRS 7 23 a – Expiry date 2021-01-01

ifrs-full

DescriptionOfPlanAmendmentsCurtailmentsAndSettlements

text

Description of plan amendments, curtailments and settlements

The description of defined benefit plan amendments, curtailments and settlements. [Refer: Defined benefit plans [member]]

disclosure: IAS 19 139 c

ifrs-full

DescriptionOfPoliciesForDisposingOfAssetsNotReadilyConvertibleIntoCashOrForUsingThemInItsOperations

text block

Description of policies for disposal or for use in operation of assets obtained by taking possession of collateral or other credit enhancement [text block]

The description of the policies for disposal, or for use in operations, of assets obtained by the entity taking possession of the collateral it holds as security or calling on other credit enhancements (for example, guarantees) when the assets are not readily convertible into cash. [Refer: Guarantees [member]]

disclosure: IFRS 7 38 b

ifrs-full

DescriptionOfPolicyForDeterminingContributionOfDefinedBenefitPlansThatShareRisksBetweenVariousEntities

text block

Description of policy for determining contribution of defined benefit plans that share risks between entities under common control [text block]

The description of the policy for determining the contribution to be paid by the entity for defined benefit plans that share risks between entities under common control. [Refer: Defined benefit plans [member]]

disclosure: IAS 19 149 b

ifrs-full

DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredAssets

text

Description of policy for determining when transfers between levels are deemed to have occurred, assets

The description of the policy for determining when transfers of assets between levels of the fair value hierarchy are deemed to have occurred. The policy about the timing of recognising transfers shall be the same for transfers into the levels as for transfers out of the levels.

disclosure: IFRS 13 93 c, disclosure: IFRS 13 93 e iv, disclosure: IFRS 13 95

ifrs-full

DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredEntitysOwnEquityInstruments

text

Description of policy for determining when transfers between levels are deemed to have occurred, entity’s own equity instruments

The description of the policy for determining when transfers of the entity’s own equity instruments between levels of the fair value hierarchy are deemed to have occurred. The policy about the timing of recognising transfers shall be the same for transfers into the levels as for transfers out of the levels. [Refer: Entity’s own equity instruments [member]]

disclosure: IFRS 13 93 c, disclosure: IFRS 13 93 e iv, disclosure: IFRS 13 95

ifrs-full

DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredLiabilities

text

Description of policy for determining when transfers between levels are deemed to have occurred, liabilities

The description of the policy for determining when transfers of liabilities between levels of the fair value hierarchy are deemed to have occurred. The policy about the timing of recognising transfers shall be the same for transfers into the levels as for transfers out of the levels.

disclosure: IFRS 13 93 c, disclosure: IFRS 13 93 e iv, disclosure: IFRS 13 95

ifrs-full

DescriptionOfPracticalExpedientsUsedWhenApplyingIFRS15Retrospectively

text

Description of practical expedients used when applying IFRS 15 retrospectively

The description of the practical expedients that have been used when applying IFRS 15 retrospectively.

disclosure: IFRS 15 C6 a

ifrs-full

DescriptionOfPresentationCurrency

text

Description of presentation currency

The description of the currency in which the financial statements are presented.

disclosure: IAS 1 51 d, disclosure: IAS 21 53

ifrs-full

DescriptionOfPrimaryReasonsForBusinessCombination

text

Description of primary reasons for business combination

The description of the primary reasons for a business combination. [Refer: Business combinations [member]]

disclosure: IFRS 3 B64 d

ifrs-full

DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsAssets

text

Description of process for analysing changes in fair value measurements, assets

The description of the process for analysing changes in the fair value measurements of assets from period to period.

example: IFRS 13 IE65 c, example: IFRS 13 93 g

ifrs-full

DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsEntitysOwnEquityInstruments

text

Description of process for analysing changes in fair value measurements, entity’s own equity instruments

The description of the process for analysing changes in the fair value measurements of the entity’s own equity instruments from period to period. [Refer: Entity’s own equity instruments [member]]

example: IFRS 13 IE65 c, example: IFRS 13 93 g

ifrs-full

DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsLiabilities

text

Description of process for analysing changes in fair value measurements, liabilities

The description of the process for analysing changes in the fair value measurements of liabilities from period to period.

example: IFRS 13 IE65 c, example: IFRS 13 93 g

ifrs-full

DescriptionOfRatingAgenciesUsed

text

Description of rating agencies used

The description of credit rating agencies used to evaluate the credit quality of the entity’s financial assets. [Refer: Financial assets]

example: IFRS 7 IG24 b – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01

ifrs-full

DescriptionOfReasonForChangeInFunctionalCurrency

text

Description of reason for change in functional currency

The description of the reason for a change in the entity’s functional currency. The functional currency is the currency of the primary economic environment in which the entity operates.

disclosure: IAS 21 54

ifrs-full

DescriptionOfReasonForChangeInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysis

text

Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis

The description of reasons for changes in the methods and assumptions used in preparing a sensitivity analysis for types of market risk to which the entity is exposed. [Refer: Market risk [member]]

disclosure: IFRS 7 40 c

ifrs-full

DescriptionOfReasonForDisposingOfInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncome

text

Description of reason for disposing of investments in equity instruments designated at fair value through other comprehensive income

The description of the reason for disposing of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income [member]]

disclosure: IFRS 7 11B a

ifrs-full

DescriptionOfReasonForReassessmentWhetherInsurersActivitiesArePredominantlyConnectedWithInsurance

text

Description of reason for reassessment whether insurer’s activities are predominantly connected with insurance

The description of the reason for the reassessment whether an insurer’s activities are predominantly connected with insurance.

disclosure: IFRS 4 39C c i – Expiry date 2021-01-01

ifrs-full

DescriptionOfReasonForReclassificationOrChangesInPresentation

text

Description of reason for reclassifications or changes in presentation

The description of the reason for the reclassifications or changes in presentation.

disclosure: IAS 1 41 c

ifrs-full

DescriptionOfReasonForUsingLongerOrShorterReportingPeriod

text

Description of reason for using longer or shorter reporting period

The description of the reason for using a longer or shorter reporting period when the entity changes the end of its reporting period and presents financial statements for a period longer or shorter than one year.

disclosure: IAS 1 36 a

ifrs-full

DescriptionOfReasonForUsingPresentationAlternative

text

Description of reason for using presentation alternative

The description of the reasons for making the irrevocable election to present subsequent changes in the fair value of an investment in an equity instrument that is not held for trading in other comprehensive income. [Refer: At fair value [member]; Other comprehensive income]

disclosure: IFRS 7 11A b

ifrs-full

DescriptionOfReasonOfDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost

text

Description of reason for derecognition of financial assets measured at amortised cost

The description of the reason for the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]

disclosure: IFRS 7 20A

ifrs-full

DescriptionOfReasonsAndFactorsWhyAmountOfChangesInFairValueOfFinancialAssetsAndFinancialLiabilitiesAttributableToChangesInCreditRiskNotFaithfullyRepresent

text

Description of reasons and relevant factors why amount of changes in fair value of financial assets and financial liabilities attributable to changes in credit risk are not faithfully represented

The description of the reasons and relevant factors why the disclosure for changes in the fair value of financial assets and financial liabilities attributable to changes in credit risk does not faithfully represent those changes. [Refer: Credit risk [member]; Financial assets; Financial liabilities]

disclosure: IFRS 7 11 b

ifrs-full

DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementAssets

text

Description of reasons for change in valuation technique used in fair value measurement, assets

The description of the reasons for a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of assets. [Refer: Income approach [member]; Market approach [member]]

disclosure: IFRS 13 93 d

ifrs-full

DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstruments

text

Description of reasons for change in valuation technique used in fair value measurement, entity’s own equity instruments

The description of the reasons for a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]; Income approach [member]; Market approach [member]]

disclosure: IFRS 13 93 d

ifrs-full

DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementLiabilities

text

Description of reasons for change in valuation technique used in fair value measurement, liabilities

The description of the reasons for a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of liabilities. [Refer: Income approach [member]; Market approach [member]]

disclosure: IFRS 13 93 d

ifrs-full

DescriptionOfReasonsForChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal

text

Description of reasons for change in valuation technique used to measure fair value less costs of disposal

The description of the reasons for a change in valuation technique used to measure fair value less costs of disposal. [Refer: Valuation techniques [member]]

disclosure: IAS 36 134 e iiB, disclosure: IAS 36 130 f ii

ifrs-full

DescriptionOfReasonsForChangeOfInvestmentEntityStatus

text

Description of reasons for change of investment entity status

The description of the reasons for the change of investment entity status. [Refer: Disclosure of investment entities [text block]]

disclosure: IFRS 12 9B

ifrs-full

DescriptionOfReasonsForChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions

text

Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptions

The description of the reason for changes in the methods and assumptions used when preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]]

disclosure: IAS 19 145 c

ifrs-full

DescriptionOfReasonsForChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17

text

Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis to changes in risk exposures that arise from contracts within scope of IFRS 17

The description of the reasons for changes in the methods and assumptions used in preparing the sensitivity analysis to changes in risk exposures that arise from contracts within the scope of IFRS 17.

disclosure: IFRS 17 128 c – Effective 2021-01-01

ifrs-full

DescriptionOfReasonsForChangesInMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethods

text

Description of reasons for changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods

The description of the reasons for changes in the methods used to measure contracts within the scope of IFRS 17 and the processes for estimating the inputs to those methods.

disclosure: IFRS 17 117 b – Effective 2021-01-01

ifrs-full

DescriptionOfReasonsForChangingWayCashgeneratingUnitIsIdentified

text

Description of reasons for changing way cash-generating unit is identified

The description of the reasons for changing the way a cash-generating unit is identified if the aggregation of assets for identifying the cash-generating unit has changed since the previous estimate of the cash-generating unit’s recoverable amount (if any). [Refer: Cash-generating units [member]]

disclosure: IAS 36 130 d iii

ifrs-full

DescriptionOfReasonsForConcludingThatEntityIsInvestmentEntityIfItDoesNotHaveOneOrMoreTypicalCharacteristics

text

Description of reasons for concluding that entity is investment entity if it does not have one or more typical characteristics

The description of the reasons for concluding that the entity is an investment entity if it does not have one or more typical characteristics of an investment entity. [Refer: Disclosure of investment entities [text block]]

disclosure: IFRS 12 9A

ifrs-full

DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsAsMeasuredAtFairValueThroughProfitOrLossAtDateOfInitialApplicationOfIFRS17

text

Description of reasons for designation or de-designation of financial assets as measured at fair value through profit or loss at date of initial application of IFRS 17

The description of the reasons for any designation or de-designation of financial assets as measured at fair value through profit or loss applying paragraph 4.1.5 of IFRS 9 at the date of initial application of IFRS 17.

disclosure: IFRS 17 C33 b – Effective 2021-01-01

ifrs-full

DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensation

text

Description of reasons for designation or de-designation of financial assets as measured at fair value through profit or loss when applying amendments to IFRS 9 for prepayment features with negative compensation

The description of the reasons for any designation or de-designation of financial assets as measured at fair value through profit or loss when the entity applies the amendments to IFRS 9 for prepayment features with negative compensation. [Refer: Financial assets at fair value through profit or loss]

disclosure: IFRS 9 7.2.34 d

ifrs-full

DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsOrFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossAtDateOfInitialApplicationOfIFRS9

text

Description of reasons for designation or de-designation of financial assets or financial liabilities as measured at fair value through profit or loss at date of initial application of IFRS 9

The description of the reasons for any designation or de-designation of financial assets or financial liabilities as measured at fair value through profit or loss at the date of initial application of IFRS 9.

disclosure: IFRS 7 42J b

ifrs-full

DescriptionOfReasonsForDesignationOrDedesignationOfFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensation

text

Description of reasons for designation or de-designation of financial liabilities as measured at fair value through profit or loss when applying amendments to IFRS 9 for prepayment features with negative compensation

The description of the reasons for any designation or de-designation of financial liabilities as measured at fair value through profit or loss when the entity applies the amendments to IFRS 9 for prepayment features with negative compensation. [Refer: Financial liabilities at fair value through profit or loss]

disclosure: IFRS 9 7.2.34 d

ifrs-full

DescriptionOfReasonsForFairValueMeasurementAssets

text

Description of reasons for fair value measurement, assets

The description of the reasons for the fair value measurement of assets.

disclosure: IFRS 13 93 a

ifrs-full

DescriptionOfReasonsForFairValueMeasurementEntitysOwnEquityInstruments

text

Description of reasons for fair value measurement, entity’s own equity instruments

The description of the reasons for the fair value measurement of the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]]

disclosure: IFRS 13 93 a

ifrs-full

DescriptionOfReasonsForFairValueMeasurementLiabilities

text

Description of reasons for fair value measurement, liabilities

The description of the reasons for the fair value measurement of liabilities.

disclosure: IFRS 13 93 a

ifrs-full

DescriptionOfReasonsForProvidingSupportToStructuredEntityWithoutHavingContractualObligationToDoSo

text

Description of reasons for providing support to structured entity without having contractual obligation to do so

The description of reasons for providing financial or other support (for example, purchasing assets of, or instruments issued by, the structured entity) to a structured entity without having a contractual obligation to do so, including situations in which the entity assisted the structured entity in obtaining financial support.

disclosure: IFRS 12 15 b, disclosure: IFRS 12 30 b

ifrs-full

DescriptionOfReasonsForProvidingSupportToSubsidiaryWithoutHavingContractualObligationToDoSo

text

Description of reasons for providing support to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so

The description of the reasons for providing support to a subsidiary by the investment entity or its subsidiaries without having a contractual obligation to do so. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]

disclosure: IFRS 12 19E b

ifrs-full

DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyAssets

text

Description of reasons for transfers into Level 3 of fair value hierarchy, assets

The description of the reasons for transfers of assets into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]

disclosure: IFRS 13 93 e iv

ifrs-full

DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstruments

text

Description of reasons for transfers into Level 3 of fair value hierarchy, entity’s own equity instruments

The description of the reasons for transfers of the entity’s own equity instruments into Level 3 of the fair value hierarchy. [Refer: Entity’s own equity instruments [member]; Level 3 of fair value hierarchy [member]]

disclosure: IFRS 13 93 e iv

ifrs-full

DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyLiabilities

text

Description of reasons for transfers into Level 3 of fair value hierarchy, liabilities

The description of the reasons for transfers of liabilities into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]

disclosure: IFRS 13 93 e iv

ifrs-full

DescriptionOfReasonsForTransfersOfCumulativeGainLossWithinEquity

text

Description of reasons for transfers of cumulative gain (loss) within equity when changes in liability’s credit risk are presented in other comprehensive income

The description of the reasons for transfers within equity of the cumulative gain (loss) on a financial liability designated as at fair value through profit or loss when the entity is required to present the effects of changes in that liability’s credit risk in other comprehensive income. [Refer: Financial liabilities at fair value through profit or loss; Transfers of cumulative gain (loss) within equity when changes in liability’s credit risk are presented in other comprehensive income]

disclosure: IFRS 7 10 c

ifrs-full

DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAssets

text

Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, assets

The description of the reasons for transfers out of Level 1 and into Level 2 of the fair value hierarchy of assets held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]

disclosure: IFRS 13 93 c

ifrs-full

DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEntitysOwnEquityInstruments

text

Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, entity’s own equity instruments

The description of the reasons for transfers out of Level 1 and into Level 2 of the fair value hierarchy of the entity’s own equity instruments held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]

disclosure: IFRS 13 93 c

ifrs-full

DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyLiabilities

text

Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities

The description of the reasons for transfers out of Level 1 and into Level 2 of the fair value hierarchy of liabilities held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]

disclosure: IFRS 13 93 c

ifrs-full

DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssets

text

Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, assets

The description of the reasons for transfers out of Level 2 and into Level 1 of the fair value hierarchy of assets held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]

disclosure: IFRS 13 93 c

ifrs-full

DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEntitysOwnEquityInstruments

text

Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, entity’s own equity instruments

The description of the reasons for transfers out of Level 2 and into Level 1 of the fair value hierarchy of entity’s own equity instruments held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]

disclosure: IFRS 13 93 c

ifrs-full

DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilities

text

Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities

The description of the reasons for transfers out of Level 2 and into Level 1 of the fair value hierarchy of liabilities held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]

disclosure: IFRS 13 93 c

ifrs-full

DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyAssets

text

Description of reasons for transfers out of Level 3 of fair value hierarchy, assets

The description of the reasons for transfers of assets out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]

disclosure: IFRS 13 93 e iv

ifrs-full

DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstruments

text

Description of reasons for transfers out of Level 3 of fair value hierarchy, entity’s own equity instruments

The description of the reasons for transfers of the entity’s own equity instruments out of Level 3 of the fair value hierarchy. [Refer: Entity’s own equity instruments [member]; Level 3 of fair value hierarchy [member]]

disclosure: IFRS 13 93 e iv

ifrs-full

DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyLiabilities

text

Description of reasons for transfers out of Level 3 of fair value hierarchy, liabilities

The description of the reasons for transfers of liabilities out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]

disclosure: IFRS 13 93 e iv

ifrs-full

DescriptionOfReasonsWhyApplyingNewAccountingPolicyProvidesReliableAndMoreRelevantInformation

text

Description of reasons why applying new accounting policy provides reliable and more relevant information

The description of reasons why applying a new accounting policy provides reliable and more relevant information.

disclosure: IAS 8 29 b

ifrs-full

DescriptionOfReasonsWhyInitialAccountingForBusinessCombinationIsIncomplete

text

Description of reasons why initial accounting for business combination is incomplete

The description of the reasons why initial accounting for business combination is incomplete. [Refer: Business combinations [member]]

disclosure: IFRS 3 B67 a i

ifrs-full

DescriptionOfReasonsWhyLiabilityCannotBeMeasuredReliably

text

Description of reasons why liability cannot be measured reliably

The description of reasons why the fair value of a contingent liability in a business combination cannot be measured reliably. [Refer: Contingent liabilities [member]; Business combinations [member]]

disclosure: IFRS 3 B64 j ii

ifrs-full

DescriptionOfReasonsWhyPresumptionThatInterestOfLessThanTwentyPerCentInAssociateIsOvercome

text

Description of reasons why presumption investor does not have significant influence is overcome when its interest in investee is less than twenty per cent

The description of significant judgements and assumptions made in determining that the entity has significant influence over another entity even though it holds less than 20 per cent of the voting rights of another entity.

example: IFRS 12 9 e

ifrs-full

DescriptionOfReasonsWhyPresumptionThatInterestOfMoreThanTwentyPerCentInAssociateIsOvercome

text

Description of reasons why presumption investor has significant influence is overcome when its interest in investee is more than twenty per cent

The description of significant judgements and assumptions made in determining that the entity does not have significant influence over another entity even though it holds more than 20 per cent of the voting rights of another entity.

example: IFRS 12 9 d

ifrs-full

DescriptionOfReasonsWhySeparateFinancialStatementsArePreparedIfNotRequiredByLaw

text

Description of reasons why separate financial statements are prepared if not required by law

The description of the reasons why separate financial statements are prepared if not required by law. [Refer: Separate [member]]

disclosure: IAS 27 17 a

ifrs-full

DescriptionOfReasonsWhyTransactionResultedInGainInBargainPurchase

text

Description of reasons why bargain purchase transaction resulted in gain

The description of the reasons why a bargain purchase transaction resulted in a gain. [Refer: Gain recognised in bargain purchase transaction]

disclosure: IFRS 3 B64 n ii

ifrs-full

DescriptionOfReasonWhyConsolidatedFinancialStatementsHaveNotBeenPrepared

text

Description of fact that exemption from consolidation has been used

The description of the fact that exemption from consolidation has been used. [Refer: Consolidated [member]]

disclosure: IAS 27 16 a

ifrs-full

DescriptionOfReasonWhyEntityIsResumingApplicationOfIFRSs

text

Description of reason why entity is resuming application of IFRSs

The description of the reason why an entity that has applied IFRSs in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with IFRSs, is resuming application of IFRSs.

disclosure: IFRS 1 23A b

ifrs-full

DescriptionOfReasonWhyEntityStoppedApplyingIFRSs

text

Description of reason why entity stopped applying IFRSs

The description of the reason why an entity that has applied IFRSs in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with IFRSs, stopped applying IFRSs.

disclosure: IFRS 1 23A a

ifrs-full

DescriptionOfReasonWhyEntityWasRequiredToChangeBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeatures

text

Description of reason why entity was required to change basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features

The description of the reason why an entity was required to change the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features; Insurance finance income (expenses)]

disclosure: IFRS 17 113 a – Effective 2021-01-01

ifrs-full

DescriptionOfReasonWhyEntityWithMoreThanHalfOfVotingPowerDirectlyOrIndirectlyOwnedWhichIsNotSubsidiaryDueToAbsenceOfControl

text

Description of significant judgements and assumptions made in determining that entity does not control another entity even though it holds more than half of voting rights

The description of significant judgements and assumptions made in determining that the entity does not control another entity even though it holds more than half of the voting rights.

example: IFRS 12 9 a

ifrs-full

DescriptionOfReasonWhyFairValueOfGoodsOrServicesReceivedCannotEstimateReliable

text

Description of reason why fair value of goods or services received cannot be reliably estimated

The description of the reason why the presumption that the fair value of goods or services received in equity-settled share-based payment transactions with parties other than employees can be estimated reliably was rebutted.

disclosure: IFRS 2 49

ifrs-full

DescriptionOfReasonWhyFinancialStatementsAreNotEntirelyComparable

text

Description of fact that amounts presented in financial statements are not entirely comparable

The description of the fact that amounts presented in the financial statements are not entirely comparable when an entity changes the end of its reporting period and presents financial statements for a period longer or shorter than one year.

disclosure: IAS 1 36 b

ifrs-full

DescriptionOfReasonWhyNonfinancialAssetIsBeingUsedInMannerDifferentFromHighestAndBestUse

text

Description of reason why non-financial asset is being used in manner different from highest and best use

The description of the reason why a non-financial asset is being used in a manner that is different from the use that would maximise the value of the asset or the group of assets and liabilities (for example, a business) within which the asset would be used.

disclosure: IFRS 13 93 i

ifrs-full

DescriptionOfReasonWhyPresentationCurrencyIsDifferentFromFunctionalCurrency

text

Description of reason why presentation currency is different from functional currency

The description of the reason why the currency in which the financial statements are presented is different from the currency of the primary economic environment in which the entity operates.

disclosure: IAS 21 53

ifrs-full

DescriptionOfReasonWhyReclassificationOfComparativeAmountsIsImpracticable

text

Description of reason why reclassification of comparative amounts is impracticable

The description of the reason why the reclassification of comparative amounts is impracticable.

disclosure: IAS 1 42 a

ifrs-full

DescriptionOfReasonWhyRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversible

text

Description of reason why regulatory deferral account balance is no longer fully recoverable or reversible

The description of the reason why a regulatory deferral account balance is no longer fully recoverable or reversible. [Refer: Regulatory deferral account balances [member]]

disclosure: IFRS 14 36

ifrs-full

DescriptionOfReasonWhySufficientInformationIsNotAvailableToAccountForMultiemployerPlanAsDefinedBenefitPlan

text

Description of reason why sufficient information is not available to account for multi-employer or state plan as defined benefit plan

The description of the reason why sufficient information is not available to enable the entity to account for a multi-employer or state plan as a defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]

disclosure: IAS 19 148 d ii

ifrs-full

DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForAssociate

text

Description of reason why using different reporting date or period for associate

The description of the reason why the financial statements of an associate used in applying the equity method are as of a date or for a period that is different from that of the entity. [Refer: Associates [member]]

disclosure: IFRS 12 22 b ii

ifrs-full

DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForJointVenture

text

Description of reason why using different reporting date or period for joint venture

The description of the reason why the financial statements of a joint venture used in applying the equity method are as of a date or for a period that is different from that of the entity. [Refer: Joint ventures [member]]

disclosure: IFRS 12 22 b ii

ifrs-full

DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForSubsidiary

text

Description of reason why using different reporting date or period for subsidiary

The description of the reason why the financial statements of a subsidiary, when such financial statements are used to prepare consolidated financial statements, are as of a date or for a period that is different from that of the parent’s financial statements. [Refer: Subsidiaries [member]]

disclosure: IFRS 12 11 b

ifrs-full

DescriptionOfRedesignatedFinancialAssets

text

Description of redesignated financial assets

The description of financial assets that have been redesignated on transition to IFRSs. [Refer: IFRSs [member]; Financial assets]

disclosure: IFRS 1 29

ifrs-full

DescriptionOfRedesignatedFinancialLiabilities

text

Description of redesignated financial liabilities

The description of financial liabilities that have been redesignated on transition to IFRSs. [Refer: IFRSs [member]; Financial liabilities]

disclosure: IFRS 1 29A, disclosure: IFRS 1 29 – Expiry date 2021-01-01

ifrs-full

DescriptionOfRegulatoryFrameworkInWhichPlanOperates

text

Description of regulatory framework in which plan operates

The description of the regulatory framework in which a defined benefit plan operates, for example, the level of any minimum funding requirements. [Refer: Defined benefit plans [member]]

disclosure: IAS 19 139 a ii

ifrs-full

DescriptionOfRelationshipBetweenInternalAndExternalRatings

text

Description of relationship between internal and external ratings

The description of the relationship between internal and external credit ratings. [Refer: Internal credit grades [member]; External credit grades [member]]

example: IFRS 7 IG24 d – Expiry date 2021-01-01, example: IFRS 7 IG25 c – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01

ifrs-full

DescriptionOfReportableSegmentToWhichIndividualAssetBelongs

text

Description of reportable segment to which individual asset belongs

The description of the reportable segment to which an individual asset belongs. [Refer: Impairment loss]

disclosure: IAS 36 130 c ii

ifrs-full

DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersPropertyPlantAndEquipment

text

Description of restrictions on distribution of revaluation surplus to shareholders, property, plant and equipment

The description of any restrictions on the distribution to shareholders of the balance of the revaluation surplus for property, plant and equipment. [Refer: Revaluation surplus; Property, plant and equipment]

disclosure: IAS 16 77 f

ifrs-full

DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersRightofuseAssets

text

Description of restrictions on distribution of revaluation surplus to shareholders, right-of-use assets

The description of any restrictions on the distribution to shareholders of the balance of the revaluation surplus for right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets]

disclosure: IFRS 16 57

ifrs-full

DescriptionOfRetirementBenefitPlan

text

Description of retirement benefit plan

The description of a retirement benefit plan, either as part of the financial statements or in a separate report.

disclosure: IAS 26 36

ifrs-full

DescriptionOfRetirementBenefitsPromisedToParticipants

text

Description of retirement benefits promised to participants

The description of the retirement benefits promised to participants in retirement benefit plans.

disclosure: IAS 26 36 e

ifrs-full

DescriptionOfRightsOfSetoffAssociatedWithFinancialAssetsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreement

text

Description of rights of set-off associated with financial assets subject to enforceable master netting arrangement or similar agreement

The description of the rights of set-off associated with the entity’s recognised financial assets subject to enforceable master netting arrangements and similar agreements, including the nature of those rights. [Refer: Financial assets]

disclosure: IFRS 7 13E

ifrs-full

DescriptionOfRightsOfSetoffAssociatedWithFinancialLiabilitiesSubjectToEnforceableMasterNettingArrangementOrSimilarAgreement

text

Description of rights of set-off associated with financial liabilities subject to enforceable master netting arrangement or similar agreement

The description of the rights of set-off associated with the entity’s recognised financial liabilities subject to enforceable master netting arrangements and similar agreements, including the nature of those rights. [Refer: Financial liabilities]

disclosure: IFRS 7 13E

ifrs-full

DescriptionOfRiskFreeInterestRateShareOptionsGranted

X.XX duration

Risk free interest rate, share options granted

The implied yield currently available on zero-coupon government issues of the country in whose currency the exercise price for share options granted is expressed, with a remaining term equal to the expected term of the option being valued (based on the option’s remaining contractual life and taking into account the effects of expected early exercise). [Refer: Government [member]]

disclosure: IFRS 2 47 a i

ifrs-full

DescriptionOfRisksToWhichPlanExposesEntity

text

Description of risks to which plan exposes entity

The description of the risks to which the defined benefit plan exposes the entity, focused on any unusual, entity-specific or plan-specific risks. [Refer: Defined benefit plans [member]]

disclosure: IAS 19 139 b

ifrs-full

DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsAssets

text

Description of sensitivity of fair value measurement to changes in unobservable inputs, assets

The description of the sensitivity of the fair value measurement of assets to changes in unobservable inputs if a change to those inputs might result in a higher or lower fair value measurement.

disclosure: IFRS 13 93 h i

ifrs-full

DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstruments

text

Description of sensitivity of fair value measurement to changes in unobservable inputs, entity’s own equity instruments

The description of the sensitivity of the fair value measurement of the entity’s own equity instruments to changes in unobservable inputs if a change in those inputs to a different amount might result in a higher or lower fair value measurement. [Refer: Entity’s own equity instruments [member]]

disclosure: IFRS 13 93 h i

ifrs-full

DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsLiabilities

text

Description of sensitivity of fair value measurement to changes in unobservable inputs, liabilities

The description of the sensitivity of the fair value measurement of liabilities to changes in unobservable inputs if a change in those inputs to a different amount might result in a higher or lower fair value measurement.

disclosure: IFRS 13 93 h i

ifrs-full

DescriptionOfServiceConcessionArrangement

text

Description of service concession arrangement

The description of the service concession arrangement. [Refer: Service concession arrangements [member]]

disclosure: SIC 29 6 a

ifrs-full

DescriptionOfSharedCharacteristicForConcentration

text

Description of shared characteristic for concentration

The description of a shared characteristic for the concentration of risks arising from financial instruments (for example, counterparty, geographical area, currency or market). [Refer: Financial instruments, class [member]]

disclosure: IFRS 7 B8 b

ifrs-full

DescriptionOfSharedCharacteristicThatIdentifiesConcentrationOfRiskThatArisesFromContractsWithinScopeOfIFRS17

text

Description of shared characteristic that identifies concentration of risk that arises from contracts within scope of IFRS 17

The description of the shared characteristic that identifies the concentration of risk that arises from contracts within the scope of IFRS 17.

disclosure: IFRS 17 127 – Effective 2021-01-01

ifrs-full

DescriptionOfSignificantActuarialAssumptionsMadeAndMethodUsedToCalculateActuarialPresentValueOfPromisedRetirementBenefits

text

Description of significant actuarial assumptions made and method used to calculate actuarial present value of promised retirement benefits

The description of significant actuarial assumptions made and the method used to calculate the actuarial present value of promised retirement benefits in retirement benefit plans. [Refer: Actuarial assumptions [member]; Actuarial present value of promised retirement benefits]

disclosure: IAS 26 35 e

ifrs-full

DescriptionOfSignificantAssumptionsOrJudgementsEntityMadeInApplyingAmendmentsForInterestRateBenchmarkReform

text

Description of significant assumptions or judgements entity made in applying amendments for interest rate benchmark reform

The description of significant assumptions or judgements the entity made in applying the amendments for interest rate benchmark reform.

disclosure: IFRS 7.24H d

ifrs-full

DescriptionOfSignificantConcentrationsOfRiskRelatedToPlan

text

Description of significant concentrations of risk related to plan

The description of the significant concentrations of risk in defined benefit plans. For example, if plan assets are invested primarily in one class of investments, such as property, the plan may expose the entity to a concentration of property market risk. [Refer: Defined benefit plans [member]; Market risk [member]]

disclosure: IAS 19 139 b

ifrs-full

DescriptionOfSignificantEventsAndTransactions

text

Description of significant events and transactions

The description, in the entity’s interim financial report, of events and transactions that are significant to an understanding of the changes in the financial position and performance of the entity since the end of the last annual reporting period. Information disclosed in relation to those events and transactions shall update the relevant information presented in the most recent annual financial report.

disclosure: IAS 34 15

ifrs-full

DescriptionOfSignificantIntangibleAssetsControlledByEntityButNotRecognised

text

Description of significant intangible assets controlled by entity but not recognised

The description of significant intangible assets controlled by the entity but not recognised as assets because they did not meet the recognition criteria in IAS 38 or because they were acquired or generated before the version of IAS 38 issued in 1998 was effective. [Refer: Intangible assets other than goodwill]

example: IAS 38 128 b

ifrs-full

DescriptionOfSignificantJudgementsAndAssumptionsMadeInDeterminingThatEntityIsAgentOrPrincipal

text

Description of significant judgements and assumptions made in determining that entity is agent or principal

The description of the significant judgements and assumptions made when determining that the entity is an agent or a principal.

example: IFRS 12 9 c

ifrs-full

DescriptionOfSignificantJudgementsMadeInEvaluatingWhenCustomerObtainsControlOfPromisedGoodsOrServices

text

Description of significant judgements made in evaluating when customer obtains control of promised goods or services

The description of the significant judgements made in evaluating when a customer obtains control of promised goods or services.

disclosure: IFRS 15 125

ifrs-full

DescriptionOfSignificantPaymentTermsInContractsWithCustomers

text

Description of significant payment terms in contracts with customers

The description of the significant payment terms in contracts with customers.

disclosure: IFRS 15 119 b

ifrs-full

DescriptionOfSignificantRestrictionsOnEntitysAbilityToAccessOrUseAssetsAndSettleLiabilitiesOfGroup

text

Description of significant restrictions on entity’s ability to access or use assets and settle liabilities of group

The description of significant restrictions (for example, statutory, contractual and regulatory restrictions) on the entity’s ability to access or use the assets and settle the liabilities of the group, such as (a) those that restrict the ability of a parent or its subsidiaries to transfer cash or other assets to (or from) other entities within the group; and (b) guarantees or other requirements that may restrict dividends and other capital distributions being paid, or loans and advances being made or repaid, to (or from) other entities within the group. [Refer: Subsidiaries [member]]

disclosure: IFRS 12 13 a

ifrs-full

DescriptionOfSourcesOfHedgeIneffectivenessExpectedToAffectHedgingRelationship

text

Description of sources of hedge ineffectiveness expected to affect hedging relationship

The description of the sources of hedge ineffectiveness that are expected to affect the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness]

disclosure: IFRS 7 23D

ifrs-full

DescriptionOfSourcesOfHedgeIneffectivenessThatEmergedInHedgingRelationship

text

Description of sources of hedge ineffectiveness that emerged in hedging relationship

The description of the sources of hedge ineffectiveness that emerged in the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness]

disclosure: IFRS 7 23E

ifrs-full

DescriptionOfSourcesOfRevenueForAllOtherSegments

text

Description of sources of revenue for all other segments

The description of the sources of the revenue included in the “all other segments” category, which includes the combined information about other business activities and operating segments that are not reportable. [Refer: All other segments [member]; Revenue]

disclosure: IFRS 8 16

ifrs-full

DescriptionOfTechniqueOtherThanConfidenceLevelTechniqueUsedForDeterminingRiskAdjustmentForNonfinancialRisk

text

Description of technique other than confidence level technique used for determining risk adjustment for non-financial risk

The description of a technique other than the confidence level technique used for determining the risk adjustment for non-financial risk. [Refer: Risk adjustment for non-financial risk [member]]

disclosure: IFRS 17 119 – Effective 2021-01-01

ifrs-full

DescriptionOfTermAndConditionsOfFinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities

text

Description of terms and conditions of financial assets pledged as collateral for liabilities or contingent liabilities

The description of the terms and conditions relating to financial assets pledged as collateral for liabilities or contingent liabilities. [Refer: Financial assets pledged as collateral for liabilities or contingent liabilities; Contingent liabilities [member]]

disclosure: IFRS 7 14 b

ifrs-full

DescriptionOfTermsOfContractualArrangementsThatCouldRequireInvestmentEntityOrItsSubsidiariesToProvideFinancialSupportToUnconsolidatedStructuredEntityControlledByInvestmentEntity

text

Description of terms of contractual arrangements that could require investment entity or its subsidiaries to provide financial support to unconsolidated structured entity controlled by investment entity

The description of the terms of contractual arrangements that could require an investment entity or its subsidiaries to provide financial support to an unconsolidated structured entity controlled by the investment entity. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]; Unconsolidated structured entities [member]]

disclosure: IFRS 12 19F

ifrs-full

DescriptionOfTermsOfContractualArrangementsThatCouldRequireParentOrSubsidiariesToProvideFinancialSupportToStructuredEntity

text

Description of terms of contractual arrangements that could require parent or subsidiaries to provide financial support to structured entity

The description of the terms of contractual arrangements that could require the parent or its subsidiaries to provide financial support to a structured entity, including events or circumstances that could expose the reporting entity to a loss (for example, liquidity arrangements or credit rating triggers associated with obligations to purchase assets of the structured entity or provide financial support). [Refer: Subsidiaries [member]]

disclosure: IFRS 12 14, example: IFRS 12 B26 a

ifrs-full

DescriptionOfTermsOfSharesReservedForIssueUnderOptionsAndContractsForSaleOfShares

text

Description of terms of shares reserved for issue under options and contracts for sale of shares

The description of terms of shares reserved for issue under options and contracts for the sale of shares.

disclosure: IAS 1 79 a vii

ifrs-full

DescriptionOfTimingAndReasonOfReclassificationBetweenFinancialLiabilitiesAndEquity

text

Description of timing and reason of reclassification between financial liabilities and equity

The description of the timing of, and the reason for, the reclassification of instruments between financial liabilities and equity. [Refer: Financial liabilities]

disclosure: IAS 1 80A

ifrs-full

DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsAssets

text

Description of to whom group within entity that decides entity’s valuation policies and procedures reports, assets

The description of who the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for assets reports to.

example: IFRS 13 IE65 a ii, example: IFRS 13 93 g

ifrs-full

DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsEntitysOwnEquityInstruments

text

Description of to whom group within entity that decides entity’s valuation policies and procedures reports, entity’s own equity instruments

The description of who the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for the entity’s own equity instruments reports to. [Refer: Entity’s own equity instruments [member]]

example: IFRS 13 IE65 a ii, example: IFRS 13 93 g

ifrs-full

DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsLiabilities

text

Description of to whom group within entity that decides entity’s valuation policies and procedures reports, liabilities

The description of who the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for liabilities reports to.

example: IFRS 13 IE65 a ii, example: IFRS 13 93 g

ifrs-full

DescriptionOfTransactionsAfterReportingPeriodWithSignificantChangeInNumberOfOrdinarySharesOutstanding

text

Description of transactions after reporting period that significantly change number of ordinary shares outstanding

The description of transactions after the reporting period, other than those accounted for in accordance with paragraph 64 of IAS 33, that would have significantly changed the number of ordinary shares outstanding at the end of the period if those transactions had occurred before the end of the reporting period. [Refer: Ordinary shares [member]]

disclosure: IAS 33 70 d

ifrs-full

DescriptionOfTransactionsAfterReportingPeriodWithSignificantChangeInNumberOfPotentialOrdinarySharesOutstanding

text

Description of transactions after reporting period that significantly change number of potential ordinary shares outstanding

The description of transactions after the reporting period, other than those accounted for in accordance with paragraph 64 of IAS 33, that would have significantly changed the number of potential ordinary shares outstanding at the end of the period if those transactions had occurred before the end of the reporting period. [Refer: Ordinary shares [member]; Potential ordinary share transactions [member]]

disclosure: IAS 33 70 d

ifrs-full

DescriptionOfTransactionsWithRelatedParty

text

Description of transactions with related party

The description of related party transactions. [Refer: Related parties [member]]

disclosure: IAS 24 18

ifrs-full

DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRS

text

Description of transitional provisions of initially applied IFRS

The description of transitional provisions related to an initial application of an IFRS. [Refer: IFRSs [member]]

disclosure: IAS 8 28 d

ifrs-full

DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods

text

Description of transitional provisions of initially applied IFRS that might have effect on future periods

The description of transitional provisions related to an initial application of an IFRS that might have an effect on future periods. [Refer: IFRSs [member]]

disclosure: IAS 8 28 e

ifrs-full

DescriptionOfTypeOfHedge

text

Description of type of hedge

The description of the type of a hedge used by the entity.

disclosure: IFRS 7 22 a – Expiry date 2021-01-01

ifrs-full

DescriptionOfTypeOfPlan

text

Description of type of plan

The general description of the type of a defined benefit plan. [Refer: Defined benefit plans [member]]

disclosure: IAS 19 139 a

ifrs-full

DescriptionOfTypeOfRetirementBenefitPlan

text

Description of type of retirement benefit plan

The description of the type of retirement benefit plans, ie defined contribution or defined benefit. [Refer: Defined benefit plans [member]]

disclosure: IAS 26 36 c

ifrs-full

DescriptionOfTypeOfSupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo

text

Description of type of support provided to structured entity without having contractual obligation to do so

The description of the type of financial or other support (for example, purchasing assets of, or instruments issued by, the structured entity) provided to a structured entity without having a contractual obligation to do so, including situations in which the entity assisted the structured entity in obtaining financial support. [Refer: Subsidiaries [member]; Support provided to structured entity without having contractual obligation to do so]

disclosure: IFRS 12 15 a, disclosure: IFRS 12 30 a

ifrs-full

DescriptionOfTypeOfSupportProvidedToSubsidiaryWithoutHavingContractualObligationToDoSo

text

Description of type of support provided to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so

The description of the type of support provided to a subsidiary by the investment entity or its subsidiaries without having a contractual obligation to do so. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]

disclosure: IFRS 12 19E a

ifrs-full

DescriptionOfTypesOfContractsAffectedByChangesInMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethods

text

Description of types of contracts affected by changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods

The description of the types of contracts affected by changes in the methods used to measure contracts within the scope of IFRS 17 and the processes for estimating the inputs to those methods.

disclosure: IFRS 17 117 b – Effective 2021-01-01

ifrs-full

DescriptionOfTypesOfIncomeFromStructuredEntities

text

Description of types of income from structured entities

The description of the types of income from structured entities. [Refer: Income from structured entities]

example: IFRS 12 B26 c, disclosure: IFRS 12 27 b

ifrs-full

DescriptionOfTypesOfProductsAndServicesFromWhichEachReportableSegmentDerivesItsRevenues

text

Description of types of products and services from which each reportable segment derives its revenues

The description of the types of products and services from which a reportable segment derives its revenues. [Refer: Products and services [member]; Revenue]

disclosure: IFRS 8 22 b

ifrs-full

DescriptionOfTypesOfWarrantiesAndRelatedObligations

text

Description of types of warranties and related obligations

The description of types of warranties and related obligations in contracts with customers.

disclosure: IFRS 15 119 e

ifrs-full

DescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcern

text block

Disclosure of uncertainties of entity’s ability to continue as going concern [text block]

The disclosure of material uncertainties related to events or conditions that may cast significant doubt upon the entity’s ability to continue as a going concern.

disclosure: IAS 1 25

ifrs-full

DescriptionOfUnfulfilledConditionsAndOtherContingenciesAttachedToGovernmentGrantForAgriculturalActivity

text

Description of unfulfilled conditions and other contingencies attached to government grant for agricultural activity

The description of unfulfilled conditions and other contingencies attached to government grants for agricultural activity. [Refer: Government [member]; Government grants]

disclosure: IAS 41 57 b

ifrs-full

DescriptionOfUsefulLifeBiologicalAssetsAtCost

text

Description of useful life, biological assets, at cost

Description of useful life used for biological assets. [Refer: Biological assets]

disclosure: IAS 41 54 e

ifrs-full

DescriptionOfUsefulLifeIntangibleAssetsOtherThanGoodwill

text

Description of useful life, intangible assets other than goodwill

Description of useful life used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]

disclosure: IAS 38 118 a

ifrs-full

DescriptionOfUsefulLifeInvestmentPropertyCostModel

text

Description of useful life, investment property, cost model

Description of useful life used for investment property. [Refer: Investment property]

disclosure: IAS 40 79 b

ifrs-full

DescriptionOfUsefulLifePropertyPlantAndEquipment

text

Description of useful life, property, plant and equipment

Description of useful life used for property, plant and equipment. [Refer: Property, plant and equipment]

disclosure: IAS 16 73 c

ifrs-full

DescriptionOfValuationProcessesUsedInFairValueMeasurementAssets

text

Description of valuation processes used in fair value measurement, assets

The description of the valuation processes used by the entity for the fair value measurement of assets (including, for example, how an entity decides its valuation policies and procedures and analyses changes in fair value measurements from period to period).

disclosure: IFRS 13 93 g

ifrs-full

DescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstruments

text

Description of valuation processes used in fair value measurement, entity’s own equity instruments

The description of the valuation processes used by the entity for the fair value measurement of its own equity instruments (including, for example, how an entity decides its valuation policies and procedures and analyses changes in fair value measurements from period to period).

disclosure: IFRS 13 93 g

ifrs-full

DescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilities

text

Description of valuation processes used in fair value measurement, liabilities

The description of the valuation processes used by the entity for fair value measurement of liabilities (including, for example, how an entity decides its valuation policies and procedures and analyses changes in fair value measurements from period to period).

disclosure: IFRS 13 93 g

ifrs-full

DescriptionOfValuationTechniquesAndKeyModelInputsUsedForDeterminingNoncontrollingInterestInAnAcquireeMeasuredAtFairValue

text

Description of valuation techniques and significant inputs used to measure non-controlling interest in acquiree measured at fair value

The description of the valuation techniques and significant inputs used to measure non-controlling interest in an acquiree measured at fair value for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: At fair value [member]; Business combinations [member]; Valuation techniques [member]]

disclosure: IFRS 3 B64 o ii

ifrs-full

DescriptionOfValuationTechniquesAndKeyModelInputsUsedToMeasureContingentConsideration

text

Description of valuation techniques and key model inputs used to measure contingent consideration

The description of valuation techniques and key model inputs used to measure contingent consideration assets or liabilities. [Refer: Valuation techniques [member]]

disclosure: IFRS 3 B67 b iii

ifrs-full

DescriptionOfValuationTechniquesUsedInFairValueMeasurementAssets

text

Description of valuation techniques used in fair value measurement, assets

The description of the valuation techniques (for example, the market approach, cost approach and income approach) used for the fair value measurement of assets. [Refer: Valuation techniques [member]; Cost approach [member]; Income approach [member]; Market approach [member]]

disclosure: IFRS 13 93 d

ifrs-full

DescriptionOfValuationTechniquesUsedInFairValueMeasurementEntitysOwnEquityInstruments

text

Description of valuation techniques used in fair value measurement, entity’s own equity instruments

The description of the valuation techniques (for example, the market approach, cost approach and income approach) used for the fair value measurement of the entity’s own equity instruments. [Refer: Valuation techniques [member]; Cost approach [member]; Income approach [member]; Market approach [member]]

disclosure: IFRS 13 93 d

ifrs-full

DescriptionOfValuationTechniquesUsedInFairValueMeasurementLiabilities

text

Description of valuation techniques used in fair value measurement, liabilities

The description of the valuation techniques (for example, the market approach, cost approach and income approach) used for the fair value measurement of liabilities. [Refer: Valuation techniques [member]; Cost approach [member]; Income approach [member]; Market approach [member]]

disclosure: IFRS 13 93 d

ifrs-full

DescriptionOfValuationTechniquesUsedToMeasureFairValueLessCostsOfDisposal

text

Description of valuation techniques used to measure fair value less costs of disposal

The description of the valuation techniques used to measure fair value less costs of disposal for a cash generating unit (group of units). [Refer: Valuation techniques [member]]

disclosure: IAS 36 134 e, disclosure: IAS 36 130 f ii

ifrs-full

DescriptionOfVestingRequirementsForSharebasedPaymentArrangement

text

Description of vesting requirements for share-based payment arrangement

The description of the vesting requirements for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Share-based payment arrangements [member]]

disclosure: IFRS 2 45 a

ifrs-full

DescriptionOfVoluntaryChangeInAccountingPolicy

text block

Disclosure of voluntary change in accounting policy [text block]

The disclosure of a voluntary change in accounting policy.

disclosure: IAS 8 29

ifrs-full

DescriptionOfWhenEntityTypicallySatisfiesPerformanceObligations

text

Description of when entity typically satisfies performance obligations

The description of when the entity typically satisfies its performance obligations. [Refer: Performance obligations [member]]

disclosure: IFRS 15 119 a

ifrs-full

DescriptionOfWhetherEntityIsRequiredToAbsorbLossesOfStructuredEntitiesBeforeOtherParties

text

Description of whether entity is required to absorb losses of structured entities before other parties

The description of whether the entity is required to absorb losses of structured entities before other parties.

example: IFRS 12 B26 d

ifrs-full

DescriptionOfWhetherEntityMakesAdjustmentForTimeValueOfMoneyAndEffectOfFinancialRiskWhenUsingPremiumAllocationApproach

text

Description of whether entity makes adjustment for time value of money and effect of financial risk when using premium allocation approach

The description of whether an entity that uses the premium allocation approach makes an adjustment for the time value of money and the effect of financial risk applying paragraphs 56 and 57(b) of IFRS 17. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts.

disclosure: IFRS 17 97 b – Effective 2021-01-01

ifrs-full

DescriptionOfWhetherInvestmentInAssociateIsMeasuredUsingEquityMethodOrAtFairValue

text

Description of whether investment in associate is measured using equity method or at fair value

The description of whether the investment in an associate is measured using the equity method or at fair value. [Refer: At fair value [member]; Associates [member]]

disclosure: IFRS 12 21 b i

ifrs-full

DescriptionOfWhetherInvestmentInJointVentureIsMeasuredUsingEquityMethodOrAtFairValue

text

Description of whether investment in joint venture is measured using equity method or at fair value

The description of whether the investment in a joint venture is measured using the equity method or at fair value. [Refer: At fair value [member]; Joint ventures [member]]

disclosure: IFRS 12 21 b i

ifrs-full

DescriptionOfWhetherThereArePotentialIncomeTaxConsequencesNotPracticablyDeterminable

text

Description of whether there are potential income tax consequences not practicably determinable

The description of whether there are potential income tax consequences not practically determinable that would result from the payment of dividends to the entity’s shareholders in jurisdictions where income taxes are payable at a higher or lower rate if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity, or where income taxes may be refundable or payable if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity. [Refer: Retained earnings]

disclosure: IAS 12 82A

ifrs-full

DescriptionOfWhetherThirdpartyCreditEnhancementIsReflectedInFairValueMeasurement

text

Description of whether third-party credit enhancement is reflected in fair value measurement

The description of whether third-party credit enhancement is reflected in the fair value measurement of liabilities measured at fair value and issued with an inseparable third-party credit enhancement. [Refer: At fair value [member]]

disclosure: IFRS 13 98

ifrs-full

DescriptionWhetherChangeInAccountingPolicyIsMadeInAccordanceWithTransitionalProvisionsOfInitiallyAppliedIFRS

text

Description whether change in accounting policy is made in accordance with transitional provisions of initially applied IFRS

The description that a change in accounting policy is made in accordance with the transitional provisions of an initially applied IFRS. [Refer: IFRSs [member]]

disclosure: IAS 8 28 b

ifrs-full

DesignatedFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract

Designated financial liabilities at fair value through profit or loss [abstract]

ifrs-full

DesignatedLoansOrReceivablesAtFairValueThroughProfitOrLossAbstract

Designated loans or receivables at fair value through profit or loss [abstract]

ifrs-full

DestructionOfMajorProductionPlantMember

member

Destruction of major production plant [member]

This member stands for destruction of a major production plant.

example: IAS 10 22 d

ifrs-full

DeterminationOfFairValueOfGoodsOrServicesReceivedOrFairValueOfEquityInstrumentsGrantedOnSharebasedPayments

text

Explanation of determination of fair value of goods or services received or fair value of equity instruments granted on share-based payments

The explanation that enables users of financial statements to understand how the fair value of the goods or services received, or the fair value of the equity instruments granted, in share-based payment arrangements was determined. [Refer: Share-based payment arrangements [member]]

disclosure: IFRS 2 46

ifrs-full

DifferenceBetweenCarryingAmountOfDividendsPayableAndCarryingAmountOfNoncashAssetsDistributed

X duration, credit

Difference between carrying amount of dividends payable and carrying amount of non-cash assets distributed

The amount of difference between the carrying amount of dividends payable and the carrying amount of non-cash assets distributed when settling the dividends payable. [Refer: Carrying amount [member]]

disclosure: IFRIC 17 15

ifrs-full

DifferenceBetweenCarryingAmountOfFinancialLiabilityAndAmountContractuallyRequiredToPayAtMaturityToHolderOfObligation

X instant

Difference between carrying amount of financial liability and amount contractually required to pay at maturity to holder of obligation

The amount by which the carrying amount of a financial liability is more (less) than the amount that the entity would be contractually required to pay at maturity to the holder of the obligation. [Refer: Carrying amount [member]]

disclosure: IFRS 7 10 b, disclosure: IFRS 7 10A b

ifrs-full

DilutedEarningsLossPerShare

X.XX duration

Diluted earnings (loss) per share

The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator), divided by the weighted average number of ordinary shares outstanding during the period (the denominator), both adjusted for the effects of all dilutive potential ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]]

disclosure: IAS 33 66

ifrs-full

DilutedEarningsLossPerShareFromContinuingOperations

X.XX duration

Diluted earnings (loss) per share from continuing operations

Diluted earnings (loss) per share from continuing operations. [Refer: Continuing operations [member]; Diluted earnings (loss) per share]

disclosure: IAS 33 66

ifrs-full

DilutedEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

X.XX duration

Diluted earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax

Diluted earnings (loss) per share from continuing operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Continuing operations [member]]

disclosure: IFRS 14 26

ifrs-full

DilutedEarningsLossPerShareFromDiscontinuedOperations

X.XX duration

Diluted earnings (loss) per share from discontinued operations

Diluted earnings (loss) per share from discontinued operations. [Refer: Diluted earnings (loss) per share; Discontinued operations [member]]

disclosure: IAS 33 68

ifrs-full

DilutedEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

X.XX duration

Diluted earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax

Diluted earnings (loss) per share from discontinued operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Discontinued operations [member]]

disclosure: IFRS 14 26

ifrs-full

DilutedEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax

X.XX duration

Diluted earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax

Diluted earnings (loss) per share that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax]

disclosure: IFRS 14 26

ifrs-full

DilutedEarningsPerShareAbstract

Diluted earnings per share [abstract]

ifrs-full

DilutiveEffectOfConvertibleInstrumentsOnNumberOfOrdinaryShares

shares

Dilutive effect of convertible instruments on number of ordinary shares

The number of dilutive potential ordinary shares that relate to the assumed conversion of the entity’s convertible instruments.

common practice: IAS 33 70 b

ifrs-full

DilutiveEffectOfShareOptionsOnNumberOfOrdinaryShares

shares

Dilutive effect of share options on number of ordinary shares

The number of dilutive potential ordinary shares that relate to the assumed exercise of the entity’s share options.

common practice: IAS 33 70 b

ifrs-full

DirectFinanceLeasesAcquiredInBusinessCombinationMember

member

Direct finance leases acquired in business combination [member]

This member stands for direct finance leases that are acquired in business combinations. [Refer: Business combinations [member]]

example: IFRS 3 B64 h

ifrs-full

DirectOperatingExpenseFromInvestmentProperty

X duration, debit

Direct operating expense from investment property

The amount of direct operating expenses (including repairs and maintenance) arising from investment property. [Refer: Investment property]

common practice: IAS 40 75 f

ifrs-full

DirectOperatingExpenseFromInvestmentPropertyAbstract

Direct operating expense from investment property [abstract]

ifrs-full

DirectOperatingExpenseFromInvestmentPropertyGeneratingRentalIncome

X duration, debit

Direct operating expense from investment property generating rental income

The amount of direct operating expenses (including repairs and maintenance) arising from investment property that generated rental income during the period recognised in profit or loss. [Refer: Investment property]

disclosure: IAS 40 75 f ii

ifrs-full

DirectOperatingExpenseFromInvestmentPropertyNotGeneratingRentalIncome

X duration, debit

Direct operating expense from investment property not generating rental income

The amount of direct operating expenses (including repairs and maintenance) arising from investment property that did not generate rental income during the period recognised in profit or loss. [Refer: Investment property]

disclosure: IAS 40 75 f iii

ifrs-full

DirectorsRemunerationExpense

X duration, debit

Directors’ remuneration expense

The amount of remuneration paid or payable to the entity’s directors.

common practice: IAS 1 112 c

ifrs-full

DisaggregationOfInsuranceContractsAxis

axis

Disaggregation of insurance contracts [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 17 98 – Effective 2021-01-01, disclosure: IFRS 17 107 – Effective 2021-01-01, disclosure: IFRS 17 109 – Effective 2021-01-01, disclosure: IFRS 17 131 a – Effective 2021-01-01, disclosure: IFRS 17 132 b – Effective 2021-01-01

ifrs-full

DisaggregationOfInsuranceContractsMember

member

Disaggregation of insurance contracts [member]

This member stands for all insurance contracts when disaggregated into insurance contracts issued and reinsurance contracts held. It also represents the standard value for the “Disaggregation of insurance contracts” axis if no other member is used. [Refer: Insurance contracts [member]]

disclosure: IFRS 17 98 – Effective 2021-01-01, disclosure: IFRS 17 107 – Effective 2021-01-01, disclosure: IFRS 17 109 – Effective 2021-01-01, disclosure: IFRS 17 131 a – Effective 2021-01-01, disclosure: IFRS 17 132 b – Effective 2021-01-01

ifrs-full

DisclosureOfAccountingJudgementsAndEstimatesExplanatory

text block

Disclosure of accounting judgements and estimates [text block]

The disclosure of judgements that management has made in the process of applying the entity’s accounting policies that have the most significant effect on amounts recognised in the financial statements along with information about the assumptions that the entity makes about the future, and other major sources of estimation uncertainty at the end of the reporting period, that have a significant risk of resulting in a material adjustment to the carrying amounts of assets and liabilities within the next year. [Refer: Carrying amount [member]]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory

text block

Disclosure of accrued expenses and other liabilities [text block]

The disclosure of accrued expenses and other liabilities. [Refer: Accruals; Other liabilities]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfAcquiredReceivablesAbstract

Disclosure of acquired receivables [abstract]

ifrs-full

DisclosureOfAcquiredReceivablesExplanatory

text block

Disclosure of acquired receivables [text block]

The disclosure of receivables acquired in a business combination. [Refer: Business combinations [member]]

disclosure: IFRS 3 B64 h

ifrs-full

DisclosureOfAcquiredReceivablesLineItems

Disclosure of acquired receivables [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfAcquiredReceivablesTable

table

Disclosure of acquired receivables [table]

Schedule disclosing information related to receivables acquired in business combinations.

disclosure: IFRS 3 B64 h

ifrs-full

DisclosureOfActualClaimsComparedWithPreviousEstimatesAbstract

Disclosure of actual claims compared with previous estimates [abstract]

ifrs-full

DisclosureOfActualClaimsComparedWithPreviousEstimatesExplanatory

text block

Disclosure of actual claims compared with previous estimates [text block]

The disclosure of actual claims compared with previous estimates of the undiscounted amount of the claims (ie claims development). The disclosure about claims development shall start with the period when the earliest material claim(s) arose and for which there is still uncertainty about the amount and timing of the claims payments at the end of the reporting period, but is not required to start more than 10 years before the end of the reporting period. The entity is not required to disclose information about the development of claims for which uncertainty about the amount and timing of the claims payments is resolved typically within one year.

disclosure: IFRS 17 130 – Effective 2021-01-01, disclosure: IFRS 4 39 c iii – Expiry date 2021-01-01

ifrs-full

DisclosureOfActualClaimsComparedWithPreviousEstimatesLineItems

Disclosure of actual claims compared with previous estimates [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfActualClaimsComparedWithPreviousEstimatesTable

table

Disclosure of actual claims compared with previous estimates [table]

Schedule disclosing information related to actual claims compared with previous estimates.

disclosure: IFRS 17 130 – Effective 2021-01-01

ifrs-full

DisclosureOfAdditionalInformationAboutDefinedBenefitPlansExplanatory

text block

Disclosure of additional information about defined benefit plans [text block]

The disclosure of additional information about defined benefit plans necessary to meet the objectives of IAS 19. [Refer: Defined benefit plans [member]]

disclosure: IAS 19 137

ifrs-full

DisclosureOfAdditionalInformationAboutLeasingActivitiesForLesseeExplanatory

text block

Disclosure of additional information about leasing activities for lessee [text block]

The disclosure of additional information about leasing activities of a lessee.

disclosure: IFRS 16 59

ifrs-full

DisclosureOfAdditionalInformationAboutLeasingActivitiesForLessorExplanatory

text block

Disclosure of additional information about leasing activities for lessor [text block]

The disclosure of additional information about leasing activities of a lessor.

disclosure: IFRS 16 92

ifrs-full

DisclosureOfAdditionalInformationAboutUnderstandingFinancialPositionsAndLiquidityOfEntityExplanatory

text block

Disclosure of additional information about understanding financial position and liquidity of entity [text block]

The disclosure of additional information that may be relevant to users of financial statements in understanding the financial position and liquidity of an entity.

example: IAS 7 50

ifrs-full

DisclosureOfAdditionalInformationExplanatory

text block

Disclosure of additional information [text block]

The disclosure of additional information that is not presented elsewhere in the financial statements, but that is relevant to an understanding of them.

disclosure: IAS 1 112 c

ifrs-full

DisclosureOfAdditionalInformationRepresentativeOfRiskExposureArisingFromContractsWithinScopeOfIFRS17DuringPeriodExplanatory

text block

Disclosure of additional information representative of risk exposure arising from contracts within scope of IFRS 17 during period [text block]

The disclosure of additional information that is representative of the entity’s risk exposure arising from contracts within the scope of IFRS 17 during the period, if the information disclosed about the entity’s exposure to risk at the end of the reporting period is not representative.

disclosure: IFRS 17 123 – Effective 2021-01-01

ifrs-full

DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAbstract

Disclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [abstract]

ifrs-full

DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesExplanatory

text block

Disclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [text block]

The disclosure of the adjustments made when an entity changed the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features; Insurance finance income (expenses)]

disclosure: IFRS 17 113 b – Effective 2021-01-01

ifrs-full

DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesLineItems

Disclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesTable

table

Disclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [table]

Schedule disclosing information related to the adjustments made when an entity changed the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features.

disclosure: IFRS 17 113 b – Effective 2021-01-01

ifrs-full

DisclosureOfAllowanceForCreditLossesExplanatory

text block

Disclosure of allowance for credit losses [text block]

The disclosure of the allowance relating to impairments of financial assets due to credit losses. [Refer: Financial assets]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfAmountsArisingFromInsuranceContractsExplanatory

text block

Disclosure of amounts arising from insurance contracts [text block]

The disclosure of information that identifies and explains the amounts in the entity’s financial statements arising from insurance contracts. [Refer: Types of insurance contracts [member]]

disclosure: IFRS 4 36 – Expiry date 2021-01-01

ifrs-full

DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesAbstract

Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [abstract]

ifrs-full

DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory

text block

Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [text block]

The disclosure of amounts incurred by the entity for provision of key management personnel services that are provided by separate management entities. [Refer: Key management personnel of entity or parent [member]; Separate management entities [member]]

disclosure: IAS 24 18A

ifrs-full

DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesLineItems

Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesTable

table

Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [table]

Schedule disclosing information related to the amounts incurred by the entity for provision of key management personnel services that are provided by separate management entities.

disclosure: IAS 24 18A

ifrs-full

DisclosureOfAmountsOfPotentialIncomeTaxConsequencesPracticablyDeterminableExplanatory

text

Description of amounts of potential income tax consequences practicably determinable

The description of the amounts of the practically determinable potential income tax consequences that would result from the payment of dividends to the entity’s shareholders in jurisdictions where income taxes are payable at a higher or lower rate if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity, or where income taxes may be refundable or payable if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity. [Refer: Retained earnings]

disclosure: IAS 12 82A

ifrs-full

DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateAbstract

Disclosure of amounts to be recovered or settled after 12 months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than 12 months after reporting date [abstract]

ifrs-full

DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateExplanatory

text block

Disclosure of amounts to be recovered or settled after 12 months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than 12 months after reporting date [text block]

The disclosure of amounts to be recovered or settled after 12 months for classes of assets and liabilities that contain amounts to be recovered or settled both no more, and more than, 12 months after reporting date.

disclosure: IAS 1 61

ifrs-full

DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateLineItems

Disclosure of amounts to be recovered or settled after 12 months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than 12 months after reporting date [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateTable

table

Disclosure of amounts to be recovered or settled after 12 months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than 12 months after reporting date [table]

Schedule disclosing information related to amounts to be recovered or settled after 12 months for classes of assets and liabilities that contain amounts to be recovered or settled both no more, and more than, 12 months after reporting date.

disclosure: IAS 1 61

ifrs-full

DisclosureOfAnalysisOfInsuranceRevenueAbstract

Disclosure of analysis of insurance revenue [abstract]

ifrs-full

DisclosureOfAnalysisOfInsuranceRevenueExplanatory

text block

Disclosure of analysis of insurance revenue [text block]

The disclosure of the analysis of insurance revenue. [Refer: Insurance revenue]

disclosure: IFRS 17 106 – Effective 2021-01-01

ifrs-full

DisclosureOfAnalysisOfInsuranceRevenueLineItems

Disclosure of analysis of insurance revenue [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfAnalysisOfInsuranceRevenueTable

table

Disclosure of analysis of insurance revenue [table]

Schedule disclosing information related to the analysis of insurance revenue.

disclosure: IFRS 17 106 – Effective 2021-01-01

ifrs-full

DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemAbstract

Disclosure of analysis of other comprehensive income by item [abstract]

ifrs-full

DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatory

text block

Disclosure of analysis of other comprehensive income by item [text block]

The entire disclosure of the analysis of other comprehensive income by item.

disclosure: IAS 1 106A

ifrs-full

DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems

Disclosure of analysis of other comprehensive income by item [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemTable

table

Disclosure of analysis of other comprehensive income by item [table]

Schedule disclosing information related to the analysis of other comprehensive income by item.

disclosure: IAS 1 106A

ifrs-full

DisclosureOfAnalysisOfPresentValueOfDefinedBenefitObligationThatDistinguishesNatureCharacteristicsAndRisksExplanatory

text block

Disclosure of analysis of present value of defined benefit obligation that distinguishes nature, characteristics and risks [text block]

The disclosure of an analysis of the present value of a defined benefit obligation that distinguishes the nature, characteristics and risks of the obligation. Such a disclosure could distinguish: (a) between amounts owing to active members, deferred members, and pensioners; (b) between vested benefits and accrued but not vested benefits; and (c) between conditional benefits, amounts attributable to future salary increases and other benefits. [Refer: Defined benefit obligation, at present value]

example: IAS 19 137

ifrs-full

DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsAbstract

Disclosure of analysis of single amount of discontinued operations [abstract]

ifrs-full

DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsExplanatory

text block

Disclosure of analysis of single amount of discontinued operations [text block]

The disclosure of the analysis of the single amount of discontinued operations. [Refer: Discontinued operations [member]]

disclosure: IFRS 5 33 b

ifrs-full

DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsLineItems

Disclosure of analysis of single amount of discontinued operations [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsTable

table

Disclosure of analysis of single amount of discontinued operations [table]

Schedule disclosing information related to the analysis of the single amount of discontinued operations.

disclosure: IFRS 5 33 b

ifrs-full

DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstract

Disclosure of assets and liabilities with significant risk of material adjustment [abstract]

ifrs-full

DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory

text block

Disclosure of assets and liabilities with significant risk of material adjustment [text block]

The disclosure of assets and liabilities for which there exists a significant risk of material adjustment within the next year.

disclosure: IAS 1 125

ifrs-full

DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems

Disclosure of assets and liabilities with significant risk of material adjustment [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable

table

Disclosure of assets and liabilities with significant risk of material adjustment [table]

Schedule disclosing information related to assets and liabilities with a significant risk of material adjustment.

disclosure: IAS 1 125

ifrs-full

DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAbstract

Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [abstract]

ifrs-full

DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersExplanatory

text block

Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [text block]

The disclosure of assets recognised from the costs to obtain or fulfil contracts with customers.

disclosure: IFRS 15 128 a

ifrs-full

DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersLineItems

Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersTable

table

Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [table]

Schedule disclosing information related to assets recognised from the costs to obtain or fulfil contracts with customers.

disclosure: IFRS 15 128 a

ifrs-full

DisclosureOfAuditorsRemunerationExplanatory

text block

Disclosure of auditors’ remuneration [text block]

The disclosure of compensation to the entity’s auditors.

common practice: IAS 1 10 e

ifrs-full

DisclosureOfAuthorisationOfFinancialStatementsExplanatory

text block

Disclosure of authorisation of financial statements [text block]

The disclosure of the authorisation of financial statements for issue.

common practice: IAS 1 10 e

ifrs-full

DisclosureOfAvailableforsaleAssetsExplanatory

text block

Disclosure of available-for-sale financial assets [text block]

The disclosure of financial assets classified as available for sale. [Refer: Financial assets available-for-sale]

common practice: IAS 1 10 e – Expiry date 2021-01-01

ifrs-full

DisclosureOfBasisOfConsolidationExplanatory

text block

Disclosure of basis of consolidation [text block]

The disclosure of the basis used for consolidation.

common practice: IAS 1 10 e

ifrs-full

DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory

text block

Disclosure of basis of preparation of financial statements [text block]

The disclosure of the basis used for the preparation of the financial statements.

common practice: IAS 1 10 e

ifrs-full

DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory

text block

Disclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets [text block]

The entire disclosure for biological assets, agricultural produce at point of harvest and government grants related to biological assets.

disclosure: IAS 41 Disclosure

ifrs-full

DisclosureOfBorrowingCostsExplanatory

text block

Disclosure of borrowing costs [text block]

The entire disclosure for borrowing costs.

disclosure: IAS 23 Disclosure

ifrs-full

DisclosureOfBorrowingsExplanatory

text block

Disclosure of borrowings [text block]

The disclosure of borrowings. [Refer: Borrowings]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfBreakdownOfAssetsAndLiabilitiesAggregatedIntoSingleLineInvestmentBalanceTransitionFromProportionateConsolidationToEquityMethodExplanatory

text block

Disclosure of breakdown of assets and liabilities aggregated into single line investment balance, transition from proportionate consolidation to equity method [text block]

The disclosure of the breakdown of assets and liabilities that have been aggregated into the single line investment balance for the transition from proportionate consolidation to the equity method.

disclosure: IFRS 11 C5

ifrs-full

DisclosureOfBusinessCombinationsAbstract

Disclosure of detailed information about business combination [abstract]

ifrs-full

DisclosureOfBusinessCombinationsExplanatory

text block

Disclosure of business combinations [text block]

The entire disclosure for business combinations.

disclosure: IFRS 3 Disclosures

ifrs-full

DisclosureOfBusinessCombinationsLineItems

Disclosure of detailed information about business combination [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfBusinessCombinationsTable

table

Disclosure of detailed information about business combination [table]

Schedule disclosing information related to details of business combinations.

disclosure: IFRS 3 B64

ifrs-full

DisclosureOfCashAndBankBalancesAtCentralBanksExplanatory

text block

Disclosure of cash and bank balances at central banks [text block]

The disclosure of cash and bank balances at central banks.

common practice: IAS 1 10 e

ifrs-full

DisclosureOfCashAndCashEquivalentsExplanatory

text block

Disclosure of cash and cash equivalents [text block]

The disclosure of cash and cash equivalents. [Refer: Cash and cash equivalents]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfCashFlowStatementExplanatory

text block

Disclosure of cash flow statement [text block]

The entire disclosure for a statement of cash flows.

disclosure: IAS 7 Presentation of a statement of cash flows

ifrs-full

DisclosureOfChangesInAccountingEstimatesAbstract

Disclosure of changes in accounting estimates [abstract]

ifrs-full

DisclosureOfChangesInAccountingEstimatesExplanatory

text block

Disclosure of changes in accounting estimates [text block]

The disclosure of changes in accounting estimates.

disclosure: IAS 8 39

ifrs-full

DisclosureOfChangesInAccountingEstimatesLineItems

Disclosure of changes in accounting estimates [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfChangesInAccountingEstimatesTable

table

Disclosure of changes in accounting estimates [table]

Schedule disclosing information related to the changes in accounting estimates.

disclosure: IAS 8 39

ifrs-full

DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory

text block

Disclosure of changes in accounting policies, accounting estimates and errors [text block]

The entire disclosure for changes in accounting policies, accounting estimates and errors.

disclosure: IAS 8 Accounting policies

ifrs-full

DisclosureOfChangesInAccountingPoliciesExplanatory

text block

Disclosure of changes in accounting policies [text block]

The disclosure of changes made to accounting policies by the entity.

common practice: IAS 1 10 e

ifrs-full

DisclosureOfClaimsAndBenefitsPaidExplanatory

text block

Disclosure of claims and benefits paid [text block]

The disclosure of claims and benefits paid to policyholders.

common practice: IAS 1 10 e

ifrs-full

DisclosureOfClassesOfShareCapitalAbstract

Disclosure of classes of share capital [abstract]

ifrs-full

DisclosureOfClassesOfShareCapitalExplanatory

text block

Disclosure of classes of share capital [text block]

The disclosure of classes of share capital. [Refer: Share capital [member]]

disclosure: IAS 1 79 a

ifrs-full

DisclosureOfClassesOfShareCapitalLineItems

Disclosure of classes of share capital [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfClassesOfShareCapitalTable

table

Disclosure of classes of share capital [table]

Schedule disclosing information related to classes of share capital.

disclosure: IAS 1 79 a

ifrs-full

DisclosureOfCollateralExplanatory

text block

Disclosure of collateral [text block]

The disclosure of assets and liabilities used as collateral.

common practice: IAS 1 10 e

ifrs-full

DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory

text block

Disclosure of commitments and contingent liabilities [text block]

The disclosure of commitments and contingent liabilities. [Refer: Contingent liabilities [member]]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfCommitmentsExplanatory

text block

Disclosure of commitments [text block]

The disclosure of commitments.

common practice: IAS 1 10 e

ifrs-full

DisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstract

Disclosure of comparative information prepared under previous GAAP [abstract]

ifrs-full

DisclosureOfComparativeInformationPreparedUnderPreviousGAAPExplanatory

text block

Disclosure of comparative information prepared under previous GAAP [text block]

The disclosure, in the entity’s first IFRS financial statements, of comparative information prepared under previous GAAP.

disclosure: IFRS 1 24

ifrs-full

DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems

Disclosure of comparative information prepared under previous GAAP [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfComparativeInformationPreparedUnderPreviousGAAPTable

table

Disclosure of comparative information prepared under previous GAAP [table]

Schedule disclosing information related to comparative information prepared under previous GAAP.

disclosure: IFRS 1 24

ifrs-full

DisclosureOfCompositionOfGroupExplanatory

text block

Disclosure of composition of group [text block]

The disclosure of the composition of the group (the parent and all its subsidiaries). [Refer: Subsidiaries [member]; Parent [member]]

disclosure: IFRS 12 10 a i

ifrs-full

DisclosureOfCompoundFinancialInstrumentsWithMultipleEmbeddedDerivativesExplanatory

text

Description of compound financial instruments with multiple embedded derivatives

The description of financial instruments with both a liability and an equity component that have multiple embedded derivatives whose values are interdependent (such as a callable convertible debt instrument). [Refer: Derivatives [member]; Financial instruments, class [member]]

disclosure: IFRS 7 17

ifrs-full

DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory

text block

Disclosure of separate financial statements [text block]

The entire disclosure for separate financial statements.

disclosure: IAS 27 Disclosure, disclosure: IFRS 12 Objective

ifrs-full

DisclosureOfContingentLiabilitiesAbstract

Disclosure of contingent liabilities [abstract]

ifrs-full

DisclosureOfContingentLiabilitiesExplanatory

text block

Disclosure of contingent liabilities [text block]

The disclosure of contingent liabilities. [Refer: Contingent liabilities [member]]

disclosure: IAS 37 86

ifrs-full

DisclosureOfContingentLiabilitiesInBusinessCombinationAbstract

Disclosure of contingent liabilities in business combination [abstract]

ifrs-full

DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory

text block

Disclosure of contingent liabilities in business combination [text block]

The disclosure of contingent liabilities in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]

disclosure: IFRS 3 B64 j

ifrs-full

DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems

Disclosure of contingent liabilities in business combination [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfContingentLiabilitiesInBusinessCombinationTable

table

Disclosure of contingent liabilities in business combination [table]

Schedule disclosing information related to contingent liabilities in business combinations.

disclosure: IFRS 3 B64 j, disclosure: IFRS 3 B67 c

ifrs-full

DisclosureOfContingentLiabilitiesLineItems

Disclosure of contingent liabilities [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfContingentLiabilitiesTable

table

Disclosure of contingent liabilities [table]

Schedule disclosing information related to contingent liabilities.

disclosure: IAS 37 86

ifrs-full

DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsAbstract

Disclosure of continuing involvement in derecognised financial assets [abstract]

ifrs-full

DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsExplanatory

text block

Disclosure of continuing involvement in derecognised financial assets [text block]

The disclosure of continuing involvement in derecognised financial assets. [Refer: Financial assets]

disclosure: IFRS 7 42E, disclosure: IFRS 7 42G

ifrs-full

DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems

Disclosure of continuing involvement in derecognised financial assets [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsTable

table

Disclosure of continuing involvement in derecognised financial assets [table]

Schedule disclosing information related to continuing involvement in derecognised financial assets.

disclosure: IFRS 7 42E, disclosure: IFRS 7 42G

ifrs-full

DisclosureOfCostOfSalesExplanatory

text block

Disclosure of cost of sales [text block]

The disclosure of the cost of sales. [Refer: Cost of sales]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfCreditRiskExplanatory

text block

Disclosure of credit risk [text block]

The disclosure of credit risk. [Refer: Credit risk [member]]

common practice: IAS 1 10 e, disclosure: IFRS 7 Credit risk

ifrs-full

DisclosureOfCreditRiskExposureAbstract

Disclosure of credit risk exposure [abstract]

ifrs-full

DisclosureOfCreditRiskExposureExplanatory

text block

Disclosure of credit risk exposure [text block]

The disclosure of the credit risk exposure. Credit risk exposure is the credit risk inherent in an entity’s financial assets and commitments to extend credit.

disclosure: IFRS 7 35M

ifrs-full

DisclosureOfCreditRiskExposureLineItems

Disclosure of credit risk exposure [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfCreditRiskExposureTable

table

Disclosure of credit risk exposure [table]

Schedule disclosing information related to the credit risk exposure.

disclosure: IFRS 7 35M

ifrs-full

DisclosureOfCreditRiskOfInsuranceContractsExplanatory

text block

Disclosure of credit risk of insurance contracts [text block]

The disclosure of information about the credit risk of insurance contracts. [Refer: Credit risk [member]; Types of insurance contracts [member]]

disclosure: IFRS 4 39 d – Expiry date 2021-01-01

ifrs-full

DisclosureOfDebtSecuritiesExplanatory

text block

Disclosure of debt instruments [text block]

The disclosure of debt instruments. [Refer: Debt instruments issued; Debt instruments held]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory

text block

Disclosure of deferred acquisition costs arising from insurance contracts [text block]

The disclosure of deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfDeferredIncomeExplanatory

text block

Disclosure of deferred income [text block]

The disclosure of deferred income. [Refer: Deferred income]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfDeferredTaxesExplanatory

text block

Disclosure of deferred taxes [text block]

The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfDefinedBenefitPlansAbstract

Disclosure of defined benefit plans [abstract]

ifrs-full

DisclosureOfDefinedBenefitPlansExplanatory

text block

Disclosure of defined benefit plans [text block]

The disclosure of defined benefit plans. [Refer: Defined benefit plans [member]]

disclosure: IAS 19 138

ifrs-full

DisclosureOfDefinedBenefitPlansLineItems

Disclosure of defined benefit plans [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfDefinedBenefitPlansTable

table

Disclosure of defined benefit plans [table]

Schedule disclosing information related to defined benefit plans.

disclosure: IAS 19 138

ifrs-full

DisclosureOfDepositsFromBanksExplanatory

text block

Disclosure of deposits from banks [text block]

The disclosure of deposits from banks. [Refer: Deposits from banks]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfDepositsFromCustomersExplanatory

text block

Disclosure of deposits from customers [text block]

The disclosure of deposits from customers. [Refer: Deposits from customers]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfDepreciationAndAmortisationExpenseExplanatory

text block

Disclosure of depreciation and amortisation expense [text block]

The disclosure of depreciation and amortisation expense. [Refer: Depreciation and amortisation expense]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfDerivativeFinancialInstrumentsExplanatory

text block

Disclosure of derivative financial instruments [text block]

The disclosure of derivative financial instruments. [Refer: Derivatives [member]]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfDetailedInformationAboutBiologicalAssetsAbstract

Disclosure of detailed information about biological assets [abstract]

ifrs-full

DisclosureOfDetailedInformationAboutBiologicalAssetsExplanatory

text block

Disclosure of detailed information about biological assets [text block]

The disclosure of detailed information about biological assets. [Refer: Biological assets]

example: IAS 41 43

ifrs-full

DisclosureOfDetailedInformationAboutBiologicalAssetsLineItems

Disclosure of detailed information about biological assets [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfDetailedInformationAboutBiologicalAssetsTable

table

Disclosure of detailed information about biological assets [table]

Schedule disclosing information related to details of biological assets.

example: IAS 41 43

ifrs-full

DisclosureOfDetailedInformationAboutBorrowingsAbstract

Disclosure of detailed information about borrowings [abstract]

ifrs-full

DisclosureOfDetailedInformationAboutBorrowingsExplanatory

text block

Disclosure of detailed information about borrowings [text block]

The disclosure of detailed information about borrowings. [Refer: Borrowings]

common practice: IFRS 7 7

ifrs-full

DisclosureOfDetailedInformationAboutBorrowingsLineItems

Disclosure of detailed information about borrowings [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfDetailedInformationAboutBorrowingsTable

table

Disclosure of detailed information about borrowings [table]

Schedule disclosing information related to details of borrowings.

common practice: IFRS 7 7

ifrs-full

DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory

text block

Disclosure of detailed information about business combination [text block]

The disclosure of detailed information about business combinations. [Refer: Business combinations [member]]

disclosure: IFRS 3 Disclosures application of paragraphs 59 and 61

ifrs-full

DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17Abstract

Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [abstract]

ifrs-full

DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatory

text block

Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [text block]

The disclosure of detailed information about concentrations of risk that arises from contracts within the scope of IFRS 17.

disclosure: IFRS 17 127 – Effective 2021-01-01

ifrs-full

DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17LineItems

Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17Table

table

Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [table]

Schedule disclosing information related to concentrations of risk that arises from contracts within the scope of IFRS 17.

disclosure: IFRS 17 127 – Effective 2021-01-01

ifrs-full

DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4Abstract

Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 [abstract]

ifrs-full

DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4Explanatory

text block

Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 [text block]

The disclosure of detailed information about the financial assets described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]

disclosure: IFRS 4 39G a – Expiry date 2021-01-01

ifrs-full

DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForAssociatesAbstract

Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for associates [abstract]

ifrs-full

DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForAssociatesExplanatory

text block

Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for associates [text block]

The disclosure of detailed information about the financial assets described in paragraph 39E(a) of IFRS 4 for associates. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]

disclosure: IFRS 4 39J – Expiry date 2021-01-01

ifrs-full

DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForAssociatesLineItems

Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for associates [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForAssociatesTable

table

Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for associates [table]

Schedule disclosing information related to the financial assets described in paragraph 39E(a) of IFRS 4 for associates.

disclosure: IFRS 4 39J – Expiry date 2021-01-01

ifrs-full

DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesAbstract

Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures [abstract]

ifrs-full

DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesExplanatory

text block

Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures [text block]

The disclosure of detailed information about the financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]

disclosure: IFRS 4 39J – Expiry date 2021-01-01

ifrs-full

DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesLineItems

Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesTable

table

Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures [table]

Schedule disclosing information related to the financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures.

disclosure: IFRS 4 39J – Expiry date 2021-01-01

ifrs-full

DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4LineItems

Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4Table

table

Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 [table]

Schedule disclosing information related to the financial assets described in paragraph 39E(a) of IFRS 4.

disclosure: IFRS 4 39G a – Expiry date 2021-01-01

ifrs-full

DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory

text block

Disclosure of detailed information about financial instruments [text block]

The disclosure of detailed information about financial instruments. [Refer: Financial instruments, class [member]]

disclosure: IFRS 7 31, disclosure: IFRS 7 7, disclosure: IFRS 7 35K

ifrs-full

DisclosureOfDetailedInformationAboutHedgedItemsAbstract

Disclosure of detailed information about hedged items [abstract]

ifrs-full

DisclosureOfDetailedInformationAboutHedgedItemsExplanatory

text block

Disclosure of detailed information about hedged items [text block]

The disclosure of detailed information about hedged items. [Refer: Hedged items [member]]

disclosure: IFRS 7 24B

ifrs-full

DisclosureOfDetailedInformationAboutHedgedItemsLineItems

Disclosure of detailed information about hedged items [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfDetailedInformationAboutHedgedItemsTable

table

Disclosure of detailed information about hedged items [table]

Schedule disclosing information related to details of hedged items.

disclosure: IFRS 7 24B

ifrs-full

DisclosureOfDetailedInformationAboutHedgesExplanatory

text block

Disclosure of detailed information about hedges [text block]

The disclosure of detailed information about hedges.

disclosure: IFRS 7 22 – Expiry date 2021-01-01

ifrs-full

DisclosureOfDetailedInformationAboutHedgingInstrumentsAbstract

Disclosure of detailed information about hedging instruments [abstract]

ifrs-full

DisclosureOfDetailedInformationAboutHedgingInstrumentsExplanatory

text block

Disclosure of detailed information about hedging instruments [text block]

The disclosure of detailed information about hedging instruments. [Refer: Hedging instruments [member]]

disclosure: IFRS 7 24A

ifrs-full

DisclosureOfDetailedInformationAboutHedgingInstrumentsLineItems

Disclosure of detailed information about hedging instruments [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfDetailedInformationAboutHedgingInstrumentsTable

table

Disclosure of detailed information about hedging instruments [table]

Schedule disclosing information related to details of hedging instruments.

disclosure: IFRS 7 24A

ifrs-full

DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory

text block

Disclosure of detailed information about intangible assets [text block]

The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill]

disclosure: IAS 38 118

ifrs-full

DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory

text block

Disclosure of detailed information about investment property [text block]

The disclosure of detailed information about investment property. [Refer: Investment property]

disclosure: IAS 40 32A

ifrs-full

DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory

text block

Disclosure of detailed information about property, plant and equipment [text block]

The disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and equipment]

disclosure: IAS 16 73

ifrs-full

DisclosureOfDetailedInformationAboutServiceConcessionArrangementsExplanatory

text block

Disclosure of detailed information about service concession arrangements [text block]

The disclosure of detailed information about service concession arrangements. [Refer: Service concession arrangements [member]]

disclosure: SIC 29 6

ifrs-full

DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract

Disclosure of disaggregation of revenue from contracts with customers [abstract]

ifrs-full

DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory

text block

Disclosure of disaggregation of revenue from contracts with customers [text block]

The disclosure of the disaggregation of revenue from contracts with customers. [Refer: Revenue from contracts with customers]

disclosure: IFRS 15 114

ifrs-full

DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersLineItems

Disclosure of disaggregation of revenue from contracts with customers [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable

table

Disclosure of disaggregation of revenue from contracts with customers [table]

Schedule disclosing information related to the disaggregation of revenue from contracts with customers.

disclosure: IFRS 15 114

ifrs-full

DisclosureOfDiscontinuedOperationsExplanatory

text block

Disclosure of discontinued operations [text block]

The disclosure of discontinued operations. [Refer: Discontinued operations [member]]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfDividendsExplanatory

text block

Disclosure of dividends [text block]

The disclosure of dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.

common practice: IAS 1 10 e

ifrs-full

DisclosureOfEarningsPerShareExplanatory

text block

Disclosure of earnings per share [text block]

The entire disclosure for earnings per share.

disclosure: IAS 33 Disclosure

ifrs-full

DisclosureOfEffectOfChangeOfInvestmentEntityStatusOnFinancialStatementsExplanatory

text block

Disclosure of effect of change of investment entity status on financial statements [text block]

The disclosure of the effect of the change of investment entity status on the financial statements. [Refer: Disclosure of investment entities [text block]]

disclosure: IFRS 12 9B

ifrs-full

DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory

text block

Disclosure of effect of changes in foreign exchange rates [text block]

The entire disclosure for the effect of changes in foreign exchange rates.

disclosure: IAS 21 Disclosure

ifrs-full

DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedAbstract

Disclosure of effect of insurance contracts initially recognised [abstract]

ifrs-full

DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedExplanatory

text block

Disclosure of effect of insurance contracts initially recognised [text block]

The disclosure of the effect of insurance contracts initially recognised in the period. [Refer: Insurance contracts [member]]

disclosure: IFRS 17 107 – Effective 2021-01-01

ifrs-full

DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedLineItems

Disclosure of effect of insurance contracts initially recognised [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedTable

table

Disclosure of effect of insurance contracts initially recognised [table]

Schedule disclosing information related to the effect of insurance contracts initially recognised in the period.

disclosure: IFRS 17 107 – Effective 2021-01-01

ifrs-full

DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossAbstract

Disclosure of effect of overlay approach reclassification on profit or loss [abstract]

ifrs-full

DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossExplanatory

text block

Disclosure of effect of overlay approach reclassification on profit or loss [text block]

The disclosure of the effect of the overlay approach reclassification on profit or loss.

disclosure: IFRS 4 39L e – Effective on first application of IFRS 9

ifrs-full

DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesAbstract

Disclosure of effect of overlay approach reclassification on profit or loss for associates [abstract]

ifrs-full

DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesExplanatory

text block

Disclosure of effect of overlay approach reclassification on profit or loss for associates [text block]

The disclosure of the effect of the overlay approach reclassification on profit or loss for associates.

disclosure: IFRS 4 39M – Effective on first application of IFRS 9

ifrs-full

DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesLineItems

Disclosure of effect of overlay approach reclassification on profit or loss for associates [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesTable

table

Disclosure of effect of overlay approach reclassification on profit or loss for associates [table]

Schedule disclosing information related to the effect of the overlay approach reclassification on profit or loss for associates.

disclosure: IFRS 4 39M – Effective on first application of IFRS 9

ifrs-full

DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesAbstract

Disclosure of effect of overlay approach reclassification on profit or loss for joint ventures [abstract]

ifrs-full

DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesExplanatory

text block

Disclosure of effect of overlay approach reclassification on profit or loss for joint ventures [text block]

The disclosure of the effect of the overlay approach reclassification on profit or loss for joint ventures.

disclosure: IFRS 4 39M – Effective on first application of IFRS 9

ifrs-full

DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesLineItems

Disclosure of effect of overlay approach reclassification on profit or loss for joint ventures [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesTable

table

Disclosure of effect of overlay approach reclassification on profit or loss for joint ventures [table]

Schedule disclosing information related to the effect of the overlay approach reclassification on profit or loss for joint ventures.

disclosure: IFRS 4 39M – Effective on first application of IFRS 9

ifrs-full

DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossLineItems

Disclosure of effect of overlay approach reclassification on profit or loss [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossTable

table

Disclosure of effect of overlay approach reclassification on profit or loss [table]

Schedule disclosing information related to the effect of the overlay approach reclassification on profit or loss.

disclosure: IFRS 4 39L e – Effective on first application of IFRS 9

ifrs-full

DisclosureOfEffectsOfChangesInParentsOwnershipInterestInSubsidiaryThatDoNotResultInLossOfControlOnEquityAttributableToOwnersOfParentExplanatory

text block

Disclosure of effects of changes in parent’s ownership interest in subsidiary that do not result in loss of control on equity attributable to owners of parent [text block]

The disclosure of a schedule that shows the effects of any changes in the parent’s ownership interest in a subsidiary that do not result in a loss of control on the equity attributable to owners of the parent.

disclosure: IFRS 12 18

ifrs-full

DisclosureOfEmployeeBenefitsExplanatory

text block

Disclosure of employee benefits [text block]

The entire disclosure for employee benefits.

disclosure: IAS 19 Scope

ifrs-full

DisclosureOfEntitysReportableSegmentsExplanatory

text block

Disclosure of entity’s operating segments [text block]

The entire disclosure for operating segments.

disclosure: IFRS 8 Disclosure

ifrs-full

DisclosureOfEventsAfterReportingPeriodExplanatory

text block

Disclosure of events after reporting period [text block]

The entire disclosure for events after the reporting period.

disclosure: IAS 10 Disclosure

ifrs-full

DisclosureOfEvidenceSupportingRecognitionOfDeferredTaxAssetsDependentOnFutureTaxableProfitsAndEntityHasSufferedALossInCurrentOrPrecedingPeriodExplanatory

text

Description of evidence supporting recognition of deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relates

The description of the nature of the evidence supporting the recognition of a deferred tax asset when: (a) the utilisation of the deferred tax asset is dependent on future taxable profits in excess of the profits arising from the reversal of existing taxable temporary differences; and (b) the entity has suffered a loss in either the current or preceding period in the tax jurisdiction to which the deferred tax asset relates. [Refer: Temporary differences [member]; Deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relates]

disclosure: IAS 12 82

ifrs-full

DisclosureOfExpensesByNatureExplanatory

text block

Disclosure of expenses by nature [text block]

The disclosure of expenses by nature. [Refer: Expenses, by nature]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfExpensesExplanatory

text block

Disclosure of expenses [text block]

The disclosure of expenses.

common practice: IAS 1 10 e

ifrs-full

DisclosureOfExplorationAndEvaluationAssetsExplanatory

text block

Disclosure of exploration and evaluation assets [text block]

The entire disclosure for exploration and evaluation assets.

disclosure: IFRS 6 Disclosure

ifrs-full

DisclosureOfExtentOfRiskExposureEntityManagesForHedgingRelationshipsDirectlyAffectedByInterestRateBenchmarkReformExplanatory

text block

Disclosure of extent of risk exposure entity manages for hedging relationships directly affected by interest rate benchmark reform [text block]

The disclosure of the extent of the risk exposure the entity manages for hedging relationships directly affected by the interest rate benchmark reform.

disclosure: IFRS 7.24H b

ifrs-full

DisclosureOfExternalCreditExposuresAbstract

Disclosure of external credit grades [abstract]

ifrs-full

DisclosureOfExternalCreditExposuresExplanatory

text block

Disclosure of external credit grades [text block]

The disclosure of external credit grades. [Refer: External credit grades [member]]

example: IFRS 7 IG24 – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01

ifrs-full

DisclosureOfExternalCreditExposuresLineItems

Disclosure of external credit grades [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfExternalCreditExposuresTable

table

Disclosure of external credit grades [table]

Schedule disclosing information related to external credit grades.

example: IFRS 7 IG24 – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01

ifrs-full

DisclosureOfFactAndExplanationWhyDisclosureOfInformationForEachBusinessCombinationIsImpracticable

text

Explanation of fact and explanation of why disclosure of information on revenues and profit or loss is impracticable

The explanation of the fact and the reason why the disclosure of information on revenues and profit (loss) of the acquiree since the acquisition date and the combined entity as though the acquisition date for all business combinations that occurred had been as of the beginning of the reporting period is impracticable. [Refer: Business combinations [member]; Revenue]

disclosure: IFRS 3 B64 q

ifrs-full

DisclosureOfFairValueMeasurementExplanatory

text block

Disclosure of fair value measurement [text block]

The entire disclosure for fair value measurement.

disclosure: IFRS 13 Disclosure

ifrs-full

DisclosureOfFairValueMeasurementOfAssetsAbstract

Disclosure of fair value measurement of assets [abstract]

ifrs-full

DisclosureOfFairValueMeasurementOfAssetsExplanatory

text block

Disclosure of fair value measurement of assets [text block]

The disclosure of the fair value measurement of assets.

disclosure: IFRS 13 93

ifrs-full

DisclosureOfFairValueMeasurementOfAssetsLineItems

Disclosure of fair value measurement of assets [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfFairValueMeasurementOfAssetsTable

table

Disclosure of fair value measurement of assets [table]

Schedule disclosing information related to the fair value measurement of assets.

disclosure: IFRS 13 93

ifrs-full

DisclosureOfFairValueMeasurementOfEquityAbstract

Disclosure of fair value measurement of equity [abstract]

ifrs-full

DisclosureOfFairValueMeasurementOfEquityExplanatory

text block

Disclosure of fair value measurement of equity [text block]

The disclosure of the fair value measurement of equity.

disclosure: IFRS 13 93

ifrs-full

DisclosureOfFairValueMeasurementOfEquityLineItems

Disclosure of fair value measurement of equity [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfFairValueMeasurementOfEquityTable

table

Disclosure of fair value measurement of equity [table]

Schedule disclosing information related to the fair value measurement of equity.

disclosure: IFRS 13 93

ifrs-full

DisclosureOfFairValueMeasurementOfLiabilitiesAbstract

Disclosure of fair value measurement of liabilities [abstract]

ifrs-full

DisclosureOfFairValueMeasurementOfLiabilitiesExplanatory

text block

Disclosure of fair value measurement of liabilities [text block]

The disclosure of the fair value measurement of liabilities.

disclosure: IFRS 13 93

ifrs-full

DisclosureOfFairValueMeasurementOfLiabilitiesLineItems

Disclosure of fair value measurement of liabilities [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfFairValueMeasurementOfLiabilitiesTable

table

Disclosure of fair value measurement of liabilities [table]

Schedule disclosing information related to the fair value measurement of liabilities.

disclosure: IFRS 13 93

ifrs-full

DisclosureOfFairValueOfEachInvestmentInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeExplanatory

text block

Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [text block]

The disclosure of the fair value of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income]

disclosure: IFRS 7 11A c

ifrs-full

DisclosureOfFairValueOfFinancialAssetsAndFinancialLiabilitiesAndReclassificationExplanatory

text block

Disclosure of information about possible differences between carrying amount and fair value of contracts described in IFRS 7.29 b and IFRS 7.29 c [text block]

The disclosure of information about the extent of possible differences between the carrying amount and fair value of: (a) investments in equity instruments that do not have a quoted market price in an active market (or derivatives linked to such equity instruments) that are measured at cost because their fair value cannot be measured reliably; and (b) contracts containing a discretionary participation feature if the fair value of that feature cannot be measured reliably.

disclosure: IFRS 7 30 – Expiry date 2021-01-01

ifrs-full

DisclosureOfFairValueOfFinancialInstrumentsExplanatory

text block

Disclosure of fair value of financial instruments [text block]

The disclosure of the fair value of financial instruments. [Refer: Financial instruments, class [member]; At fair value [member]]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract

Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [abstract]

ifrs-full

DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeLineItems

Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeTable

table

Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [table]

Schedule disclosing information related to the fair value of investments in equity instruments designated at fair value through other comprehensive income.

disclosure: IFRS 7 11A c

ifrs-full

DisclosureOfFairValueOfPlanAssetsAbstract

Disclosure of fair value of plan assets [abstract]

ifrs-full

DisclosureOfFairValueOfPlanAssetsExplanatory

text block

Disclosure of fair value of plan assets [text block]

The disclosure of the fair value of defined benefit plan assets. [Refer: Plan assets [member]; Defined benefit plans [member]]

disclosure: IAS 19 142

ifrs-full

DisclosureOfFairValueOfPlanAssetsLineItems

Disclosure of fair value of plan assets [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfFairValueOfPlanAssetsTable

table

Disclosure of fair value of plan assets [table]

Schedule disclosing information related to the fair value of defined benefit plan assets.

disclosure: IAS 19 142

ifrs-full

DisclosureOfFairValuesOfItemsUsedAsDeemedCostAbstract

Disclosure of fair values of items used as deemed cost [abstract]

ifrs-full

DisclosureOfFairValuesOfItemsUsedAsDeemedCostExplanatory

text block

Disclosure of fair values of items used as deemed cost [text block]

The disclosure of the fair values used as deemed cost in the entity’s opening IFRS statement of financial position for items of property, plant and equipment, investment property or intangible assets. [Refer: Property, plant and equipment; Investment property; Intangible assets other than goodwill]

disclosure: IFRS 1 30

ifrs-full

DisclosureOfFairValuesOfItemsUsedAsDeemedCostLineItems

Disclosure of fair values of items used as deemed cost [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfFairValuesOfItemsUsedAsDeemedCostTable

table

Disclosure of fair values of items used as deemed cost [table]

Schedule disclosing information related to the fair values of items used as deemed cost in the entity’s first IFRS financial statements.

disclosure: IFRS 1 30

ifrs-full

DisclosureOfFeeAndCommissionIncomeExpenseExplanatory

text block

Disclosure of fee and commission income (expense) [text block]

The disclosure of fee and commission income (expense). [Refer: Fee and commission income (expense)]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfFinanceCostExplanatory

text block

Disclosure of finance cost [text block]

The disclosure of finance cost. [Refer: Finance costs]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfFinanceIncomeExpenseExplanatory

text block

Disclosure of finance income (cost) [text block]

The disclosure of finance income (cost). [Refer: Finance income (cost)]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfFinanceIncomeExplanatory

text block

Disclosure of finance income [text block]

The disclosure of finance income. [Refer: Finance income]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfFinancialAssetsAbstract

Disclosure of financial assets [abstract]

ifrs-full

DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract

Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [abstract]

ifrs-full

DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationExplanatory

text block

Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [text block]

The disclosure of designation of financial assets as a result of the amendments to IFRS 9 for prepayment features with negative compensation.

disclosure: IFRS 9 7.2.34

ifrs-full

DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems

Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationTable

table

Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [table]

Schedule disclosing information related to designation of financial assets as a result of the amendments to IFRS 9 for prepayment features with negative compensation.

disclosure: IFRS 9 7.2.34

ifrs-full

DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9Abstract

Disclosure of financial assets at date of initial application of IFRS 9 [abstract]

ifrs-full

DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9Explanatory

text block

Disclosure of financial assets at date of initial application of IFRS 9 [text block]

The disclosure of financial assets at the date of initial application of IFRS 9.

disclosure: IFRS 7 42I

ifrs-full

DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9LineItems

Disclosure of financial assets at date of initial application of IFRS 9 [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9Table

table

Disclosure of financial assets at date of initial application of IFRS 9 [table]

Schedule disclosing information related to financial assets at the date of initial application of IFRS 9.

disclosure: IFRS 7 42I

ifrs-full

DisclosureOfFinancialAssetsExplanatory

text block

Disclosure of financial assets [text block]

The disclosure of financial assets. [Refer: Financial assets]

disclosure: IFRS 7 7

ifrs-full

DisclosureOfFinancialAssetsHeldForTradingExplanatory

text block

Disclosure of financial assets held for trading [text block]

The disclosure of financial assets classified as held for trading. [Refer: Financial assets]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfFinancialAssetsLineItems

Disclosure of financial assets [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfFinancialAssetsTable

table

Disclosure of financial assets [table]

Schedule disclosing information related to financial assets.

disclosure: IFRS 7 7

ifrs-full

DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedAbstract

Disclosure of financial assets that are either past due or impaired [abstract]

ifrs-full

DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedExplanatory

text block

Disclosure of financial assets that are either past due or impaired [text block]

The disclosure of financial assets that are either past due or impaired. [Refer: Financial assets]

disclosure: IFRS 7 37 – Expiry date 2021-01-01

ifrs-full

DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems

Disclosure of financial assets that are either past due or impaired [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedTable

table

Disclosure of financial assets that are either past due or impaired [table]

Schedule disclosing information related to financial assets that are either past due or impaired.

disclosure: IFRS 7 37 – Expiry date 2021-01-01

ifrs-full

DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedAbstract

Disclosure of financial assets to which overlay approach is applied [abstract]

ifrs-full

DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedExplanatory

text block

Disclosure of financial assets to which overlay approach is applied [text block]

The disclosure of financial assets to which the overlay approach is applied.

disclosure: IFRS 4 39L b – Effective on first application of IFRS 9

ifrs-full

DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesAbstract

Disclosure of financial assets to which overlay approach is applied for associates [abstract]

ifrs-full

DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesExplanatory

text block

Disclosure of financial assets to which overlay approach is applied for associates [text block]

The disclosure of financial assets to which the overlay approach is applied for associates.

disclosure: IFRS 4 39M – Effective on first application of IFRS 9

ifrs-full

DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesLineItems

Disclosure of financial assets to which overlay approach is applied for associates [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesTable

table

Disclosure of financial assets to which overlay approach is applied for associates [table]

Schedule disclosing information related to the financial assets to which the overlay approach is applied for associates.

disclosure: IFRS 4 39M – Effective on first application of IFRS 9

ifrs-full

DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesAbstract

Disclosure of financial assets to which overlay approach is applied for joint ventures [abstract]

ifrs-full

DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesExplanatory

text block

Disclosure of financial assets to which overlay approach is applied for joint ventures [text block]

The disclosure of financial assets to which the overlay approach is applied for joint ventures.

disclosure: IFRS 4 39M – Effective on first application of IFRS 9

ifrs-full

DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesLineItems

Disclosure of financial assets to which overlay approach is applied for joint ventures [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesTable

table

Disclosure of financial assets to which overlay approach is applied for joint ventures [table]

Schedule disclosing information related to the financial assets to which the overlay approach is applied for joint ventures.

disclosure: IFRS 4 39M – Effective on first application of IFRS 9

ifrs-full

DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedLineItems

Disclosure of financial assets to which overlay approach is applied [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedTable

table

Disclosure of financial assets to which overlay approach is applied [table]

Schedule disclosing information related to the financial assets to which the overlay approach is applied.

disclosure: IFRS 4 39L b – Effective on first application of IFRS 9

ifrs-full

DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionAbstract

Disclosure of transferred financial assets that are not derecognised in their entirety [abstract]

ifrs-full

DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionExplanatory

text block

Disclosure of transferred financial assets that are not derecognised in their entirety [text block]

The disclosure of transferred financial assets that are not derecognised in their entirety. [Refer: Transferred financial assets that are not derecognised in their entirety [member]]

disclosure: IFRS 7 42D

ifrs-full

DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems

Disclosure of transferred financial assets that are not derecognised in their entirety [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionTable

table

Disclosure of transferred financial assets that are not derecognised in their entirety [table]

Schedule disclosing information related to transferred financial assets that are not derecognised in their entirety.

disclosure: IFRS 7 42D

ifrs-full

DisclosureOfFinancialInstrumentsAbstract

Disclosure of detailed information about financial instruments [abstract]

ifrs-full

DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory

text block

Disclosure of financial instruments at fair value through profit or loss [text block]

The disclosure of financial instruments measured at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract

Disclosure of financial instruments by type of interest rate [abstract]

ifrs-full

DisclosureOfFinancialInstrumentsByTypeOfInterestRateExplanatory

text block

Disclosure of financial instruments by type of interest rate [text block]

The disclosure of financial instruments by type of interest rate. [Refer: Financial instruments, class [member]]

common practice: IFRS 7 39

ifrs-full

DisclosureOfFinancialInstrumentsByTypeOfInterestRateLineItems

Disclosure of financial instruments by type of interest rate [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfFinancialInstrumentsByTypeOfInterestRateTable

table

Disclosure of financial instruments by type of interest rate [table]

Schedule disclosing information related to financial instruments, by type of interest rate.

common practice: IFRS 7 39

ifrs-full

DisclosureOfFinancialInstrumentsDesignatedAtFairValueThroughProfitOrLossExplanatory

text block

Disclosure of financial instruments designated at fair value through profit or loss [text block]

The disclosure of financial instruments designated at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfFinancialInstrumentsExplanatory

text block

Disclosure of financial instruments [text block]

The entire disclosure for financial instruments.

disclosure: IFRS 7 Scope

ifrs-full

DisclosureOfFinancialInstrumentsHeldForTradingExplanatory

text block

Disclosure of financial instruments held for trading [text block]

The disclosure of financial instruments classified as held for trading. [Refer: Financial instruments, class [member]]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfFinancialInstrumentsLineItems

Disclosure of detailed information about financial instruments [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfFinancialInstrumentsTable

table

Disclosure of detailed information about financial instruments [table]

Schedule disclosing information related to details of financial instruments.

disclosure: IFRS 7 31, disclosure: IFRS 7 7, disclosure: IFRS 7 35K

ifrs-full

DisclosureOfFinancialLiabilitiesAbstract

Disclosure of financial liabilities [abstract]

ifrs-full

DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract

Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [abstract]

ifrs-full

DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationExplanatory

text block

Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [text block]

The disclosure of designation of financial liabilities as a result of the amendments to IFRS 9 for prepayment features with negative compensation.

disclosure: IFRS 9 7.2.34

ifrs-full

DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems

Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationTable

table

Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [table]

Schedule disclosing information related to designation of financial liabilities as a result of the amendments to IFRS 9 for prepayment features with negative compensation.

disclosure: IFRS 9 7.2.34

ifrs-full

DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9Abstract

Disclosure of financial liabilities at date of initial application of IFRS 9 [abstract]

ifrs-full

DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9Explanatory

text block

Disclosure of financial liabilities at date of initial application of IFRS 9 [text block]

The disclosure of financial liabilities at the date of initial application of IFRS 9.

disclosure: IFRS 7 42I

ifrs-full

DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9LineItems

Disclosure of financial liabilities at date of initial application of IFRS 9 [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9Table

table

Disclosure of financial liabilities at date of initial application of IFRS 9 [table]

Schedule disclosing information related to financial liabilities at the date of initial application of IFRS 9.

disclosure: IFRS 7 42I

ifrs-full

DisclosureOfFinancialLiabilitiesExplanatory

text block

Disclosure of financial liabilities [text block]

The disclosure of financial liabilities. [Refer: Financial liabilities]

disclosure: IFRS 7 7

ifrs-full

DisclosureOfFinancialLiabilitiesHeldForTradingExplanatory

text block

Disclosure of financial liabilities held for trading [text block]

The disclosure of financial liabilities classified as held for trading. [Refer: Financial liabilities]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfFinancialLiabilitiesLineItems

Disclosure of financial liabilities [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfFinancialLiabilitiesTable

table

Disclosure of financial liabilities [table]

Schedule disclosing information related to financial liabilities.

disclosure: IFRS 7 7

ifrs-full

DisclosureOfFinancialRiskManagementExplanatory

text block

Disclosure of financial risk management [text block]

The disclosure of the entity’s financial risk management practices and policies.

common practice: IAS 1 10 e

ifrs-full

DisclosureOfFirstTimeAdoptionExplanatory

text block

Disclosure of first-time adoption [text block]

The entire disclosure for the entity’s first-time adoption of International Financial Reporting Standards.

disclosure: IFRS 1 Presentation and Disclosure

ifrs-full

DisclosureOfFormsOfFundingOfStructuredEntityAndTheirWeightedaverageLifeExplanatory

text block

Disclosure of forms of funding of structured entity and their weighted-average life [text block]

The disclosure of the forms of funding (for example, commercial paper or medium-term notes) of structured entities and their weighted-average life.

example: IFRS 12 B26 g

ifrs-full

DisclosureOfGeneralAndAdministrativeExpenseExplanatory

text block

Disclosure of general and administrative expense [text block]

The disclosure of general and administrative expenses. [Refer: Administrative expenses]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfGeneralHedgeAccountingExplanatory

text block

Disclosure of general hedge accounting [text block]

The entire disclosure for general hedge accounting.

disclosure: IFRS 7 Hedge accounting

ifrs-full

DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory

text block

Disclosure of general information about financial statements [text block]

The entire disclosure for general information about financial statements.

disclosure: IAS 1 51

ifrs-full

DisclosureOfGeographicalAreasAbstract

Disclosure of geographical areas [abstract]

ifrs-full

DisclosureOfGeographicalAreasExplanatory

text block

Disclosure of geographical areas [text block]

The disclosure of geographical information.

disclosure: IFRS 8 33

ifrs-full

DisclosureOfGeographicalAreasLineItems

Disclosure of geographical areas [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfGeographicalAreasTable

table

Disclosure of geographical areas [table]

Schedule disclosing information related to geographical areas.

disclosure: IFRS 8 33

ifrs-full

DisclosureOfGoingConcernExplanatory

text block

Disclosure of going concern [text block]

The disclosure of the entity’s ability to continue as a going concern.

common practice: IAS 1 10 e

ifrs-full

DisclosureOfGoodwillExplanatory

text block

Disclosure of goodwill [text block]

The disclosure of goodwill. [Refer: Goodwill]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfGoodwillNotAllocatedToCashgeneratingUnitExplanatory

text

Explanation of goodwill not allocated to cash-generating unit

The explanation of the reasons why a portion of the goodwill acquired in a business combination has not been allocated to a cash-generating unit (group of units). [Refer: Goodwill; Cash-generating units [member]; Business combinations [member]]

disclosure: IAS 36 133

ifrs-full

DisclosureOfGovernmentGrantsExplanatory

text block

Disclosure of government grants [text block]

The entire disclosure for government grants.

disclosure: IAS 20 Disclosure

ifrs-full

DisclosureOfHedgeAccountingAbstract

Disclosure of detailed information about hedges [abstract]

ifrs-full

DisclosureOfHedgeAccountingExplanatory

text block

Disclosure of hedge accounting [text block]

The disclosure of hedge accounting.

disclosure: IFRS 7 22 – Expiry date 2021-01-01

ifrs-full

DisclosureOfHedgeAccountingLineItems

Disclosure of detailed information about hedges [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfHedgeAccountingTable

table

Disclosure of detailed information about hedges [table]

Schedule disclosing information related to details of hedges.

disclosure: IFRS 7 22 – Expiry date 2021-01-01

ifrs-full

DisclosureOfHowEntityAggregatedInterestsInSimilarEntitiesExplanatory

text block

Disclosure of how entity aggregated interests in similar entities [text block]

The disclosure of how the entity aggregated its interests in similar entities.

disclosure: IFRS 12 B3

ifrs-full

DisclosureOfHyperinflationaryReportingExplanatory

text block

Disclosure of hyperinflationary reporting [text block]

The entire disclosure for financial reporting in hyperinflationary economies.

disclosure: IAS 29 Disclosures

ifrs-full

DisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract

Disclosure of impairment loss and reversal of impairment loss [abstract]

ifrs-full

DisclosureOfImpairmentLossAndReversalOfImpairmentLossExplanatory

text block

Disclosure of impairment loss and reversal of impairment loss [text block]

The disclosure of impairment loss and the reversal of impairment loss. [Refer: Impairment loss; Reversal of impairment loss]

disclosure: IAS 36 126

ifrs-full

DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems

Disclosure of impairment loss and reversal of impairment loss [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfImpairmentLossAndReversalOfImpairmentLossTable

table

Disclosure of impairment loss and reversal of impairment loss [table]

Schedule disclosing information related to impairment loss and the reversal of impairment loss.

disclosure: IAS 36 126

ifrs-full

DisclosureOfImpairmentLossRecognisedOrReversedAbstract

Disclosure of impairment loss recognised or reversed for cash-generating unit [abstract]

ifrs-full

DisclosureOfImpairmentLossRecognisedOrReversedLineItems

Disclosure of impairment loss recognised or reversed for cash-generating unit [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfImpairmentLossRecognisedOrReversedTable

table

Disclosure of impairment loss recognised or reversed for cash-generating unit [table]

Schedule disclosing information related to impairment loss recognised or reversed for a cash-generating unit.

disclosure: IAS 36 130 d ii

ifrs-full

DisclosureOfImpairmentOfAssetsExplanatory

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Disclosure of impairment of assets [text block]

The entire disclosure for the impairment of assets.

disclosure: IAS 36 Disclosure

ifrs-full

DisclosureOfIncomeTaxExplanatory

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Disclosure of income tax [text block]

The entire disclosure for income taxes.

disclosure: IAS 12 Disclosure

ifrs-full

DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedOtherEquityInstrumentsGrantedDuringPeriodExplanatory

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Disclosure of indirect measurement of fair value of goods or services received, other equity instruments granted during period [text block]

The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity’s other equity instruments (ie other than share options).

disclosure: IFRS 2 47 b

ifrs-full

DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedSharebasedPaymentArrangementsModifiedDuringPeriodExplanatory

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Disclosure of indirect measurement of fair value of goods or services received, share-based payment arrangements modified during period [text block]

The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity’s equity instruments in share-based payment arrangements that were modified.

disclosure: IFRS 2 47 c

ifrs-full

DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory

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Disclosure of indirect measurement of fair value of goods or services received, share options granted during period [text block]

The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity’s share options.

disclosure: IFRS 2 47 a

ifrs-full

DisclosureOfInformationAboutActivitiesSubjectToRateRegulationAbstract

Disclosure of information about activities subject to rate regulation [abstract]

ifrs-full

DisclosureOfInformationAboutActivitiesSubjectToRateRegulationExplanatory

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Disclosure of information about activities subject to rate regulation [text block]

The disclosure of information about activities subject to rate regulation. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator.

disclosure: IFRS 14 Explanation of activities subject to rate regulation

ifrs-full

DisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItems

Disclosure of information about activities subject to rate regulation [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfInformationAboutActivitiesSubjectToRateRegulationTable

table

Disclosure of information about activities subject to rate regulation [table]

Schedule disclosing information related to activities subject to rate regulation.

disclosure: IFRS 14 Explanation of activities subject to rate regulation

ifrs-full

DisclosureOfInformationAboutAgriculturalProduceAbstract

Disclosure of information about agricultural produce [abstract]

ifrs-full

DisclosureOfInformationAboutAgriculturalProduceExplanatory

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Disclosure of information about agricultural produce [text block]

The disclosure of information about agricultural produce. Agricultural produce is the harvested produce of the entity’s biological assets. [Refer: Biological assets]

disclosure: IAS 41 46 b ii

ifrs-full

DisclosureOfInformationAboutAgriculturalProduceLineItems

Disclosure of information about agricultural produce [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfInformationAboutAgriculturalProduceTable

table

Disclosure of information about agricultural produce [table]

Schedule disclosing information related to agricultural produce.

disclosure: IAS 41 46 b ii

ifrs-full

DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesAbstract

Disclosure of information about amounts recognised in relation to regulatory deferral account balances [abstract]

ifrs-full

DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesExplanatory

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Disclosure of information about amounts recognised in relation to regulatory deferral account balances [text block]

The disclosure of information about amounts recognised in relation to regulatory deferral account balances. [Refer: Regulatory deferral account balances [member]]

disclosure: IFRS 14 Explanation of recognised amounts

ifrs-full

DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItems

Disclosure of information about amounts recognised in relation to regulatory deferral account balances [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesTable

table

Disclosure of information about amounts recognised in relation to regulatory deferral account balances [table]

Schedule disclosing information related to amounts recognised in relation to regulatory deferral account balances.

disclosure: IFRS 14 Explanation of recognised amounts

ifrs-full

DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingAbstract

Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [abstract]

ifrs-full

DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingExplanatory

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Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [text block]

The disclosure of information about amounts that affected the statement of comprehensive income as a result of hedge accounting.

disclosure: IFRS 7 24C

ifrs-full

DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingLineItems

Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingTable

table

Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [table]

Schedule disclosing information related to amounts that affected the statement of comprehensive income as a result of hedge accounting.

disclosure: IFRS 7 24C

ifrs-full

DisclosureOfInformationAboutConsolidatedStructuredEntitiesAbstract

Disclosure of information about consolidated structured entities [abstract]

ifrs-full

DisclosureOfInformationAboutConsolidatedStructuredEntitiesExplanatory

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Disclosure of information about consolidated structured entities [text block]

The disclosure of information about consolidated structured entities. [Refer: Consolidated structured entities [member]]

disclosure: IFRS 12 Nature of the risks associated with an entity’s interests in consolidated structured entities

ifrs-full

DisclosureOfInformationAboutConsolidatedStructuredEntitiesLineItems

Disclosure of information about consolidated structured entities [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfInformationAboutConsolidatedStructuredEntitiesTable

table

Disclosure of information about consolidated structured entities [table]

Schedule disclosing information related to consolidated structured entities.

disclosure: IFRS 12 Nature of the risks associated with an entity’s interests in consolidated structured entities

ifrs-full

DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossAbstract

Disclosure of information about credit exposures designated as measured at fair value through profit or loss [abstract]

ifrs-full

DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossExplanatory

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Disclosure of information about credit exposures designated as measured at fair value through profit or loss [text block]

The disclosure of information about credit exposures designated as measured at fair value through profit or loss.

disclosure: IFRS 7 24G

ifrs-full

DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossLineItems

Disclosure of information about credit exposures designated as measured at fair value through profit or loss [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossTable

table

Disclosure of information about credit exposures designated as measured at fair value through profit or loss [table]

Schedule disclosing information related to credit exposures designated as measured at fair value through profit or loss.

disclosure: IFRS 7 24G

ifrs-full

DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17Abstract

Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [abstract]

ifrs-full

DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatory

text block

Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [text block]

The disclosure of information about credit risk that arises from contracts within the scope of IFRS 17.

disclosure: IFRS 17 131 – Effective 2021-01-01

ifrs-full

DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17LineItems

Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17Table

table

Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [table]

Schedule disclosing information related to credit risk that arises from contracts within the scope of IFRS 17.

disclosure: IFRS 17 131 – Effective 2021-01-01

ifrs-full

DisclosureOfInformationAboutDefinedBenefitPlansAbstract

Disclosure of information about defined benefit plans [abstract]

ifrs-full

DisclosureOfInformationAboutEmployeesExplanatory

text block

Disclosure of information about employees [text block]

The disclosure of information about employees.

common practice: IAS 1 10 e

ifrs-full

DisclosureOfInformationAboutEntitysHedgingRelationshipsDirectlyAffectedByUncertaintyArisingFromInterestRateBenchmarkReformExplanatory

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Disclosure of information about entity’s hedging relationships directly affected by uncertainty arising from interest rate benchmark reform [text block]

The disclosure of information about the entity’s hedging relationships that are directly affected by the uncertainty arising from interest rate benchmark reform.

disclosure: IFRS 7.24H

ifrs-full

DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossAbstract

Disclosure of information about expected recognition of contractual service margin in profit or loss [abstract]

ifrs-full

DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossExplanatory

text block

Disclosure of information about expected recognition of contractual service margin in profit or loss [text block]

The disclosure of information about the expected recognition of the contractual service margin in profit or loss. [Refer: Contractual service margin [member]]

disclosure: IFRS 17 109 – Effective 2021-01-01

ifrs-full

DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossLineItems

Disclosure of information about expected recognition of contractual service margin in profit or loss [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossTable

table

Disclosure of information about expected recognition of contractual service margin in profit or loss [table]

Schedule disclosing information related to the expected recognition of the contractual service margin in profit or loss.

disclosure: IFRS 17 109 – Effective 2021-01-01

ifrs-full

DisclosureOfInformationAboutInterestsInStructuredEntityExplanatory

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Disclosure of information about interests in structured entity [text block]

The disclosure of qualitative and quantitative information about the entity’s interests in structured entities, including, but not limited to, the nature, purpose, size and activities of the structured entity and how the structured entity is financed.

disclosure: IFRS 12 26

ifrs-full

DisclosureOfInformationAboutKeyManagementPersonnelExplanatory

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Disclosure of information about key management personnel [text block]

The disclosure of information about key management personnel. [Refer: Key management personnel of entity or parent [member]]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfInformationAboutLiquidityArrangementsGuaranteesOrOtherCommitmentsWithThirdPartiesThatMayAffectFairValueOrRiskOfInterestsInStructuredEntitiesExplanatory

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Disclosure of information about liquidity arrangements, guarantees or other commitments with third parties that may affect fair value or risk of interests in structured entities [text block]

The disclosure of information about liquidity arrangements, guarantees or other commitments with third parties that may affect the fair value or risk of the entity’s interests in structured entities. [Refer: Guarantees [member]]

example: IFRS 12 B26 e

ifrs-full

DisclosureOfInformationAboutMaturityProfileOfDefinedBenefitObligationExplanatory

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Disclosure of information about maturity profile of defined benefit obligation [text block]

The disclosure of information about the maturity profile of a defined benefit obligation. This will include the weighted average duration of the defined benefit obligation and may include other information about the distribution of the timing of benefit payments, such as a maturity analysis of the benefit payments. [Refer: Defined benefit obligation, at present value]

disclosure: IAS 19 147 c

ifrs-full

DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAllocatingTransactionPriceExplanatory

text block

Disclosure of information about methods, inputs and assumptions used for allocating transaction price [text block]

The disclosure of information about the methods, inputs and assumptions used for allocating the transaction price in contracts with customers.

disclosure: IFRS 15 126 c

ifrs-full

DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAssessingWhetherEstimateOfVariableConsiderationIsConstrainedExplanatory

text block

Disclosure of information about methods, inputs and assumptions used for assessing whether estimate of variable consideration is constrained [text block]

The disclosure of information about the methods, inputs and assumptions used for assessing whether an estimate of variable consideration is constrained.

disclosure: IFRS 15 126 b

ifrs-full

DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForDeterminingTransactionPriceExplanatory

text block

Disclosure of information about methods, inputs and assumptions used for determining transaction price [text block]

The disclosure of information about the methods, inputs and assumptions used for determining the transaction price in contracts with customers.

disclosure: IFRS 15 126 a

ifrs-full

DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForMeasuringObligationsForReturnsRefundsAndOtherSimilarObligationsExplanatory

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Disclosure of information about methods, inputs and assumptions used for measuring obligations for returns, refunds and other similar obligations [text block]

The disclosure of information about the methods, inputs and assumptions used for measuring obligations for returns, refunds and other similar obligations in contracts with customers.

disclosure: IFRS 15 126 d

ifrs-full

DisclosureOfInformationAboutOverlayApproachForAssociatesAbstract

Disclosure of information about overlay approach for associates [abstract]

ifrs-full

DisclosureOfInformationAboutOverlayApproachForAssociatesExplanatory

text block

Disclosure of information about overlay approach for associates [text block]

The disclosure of information about the overlay approach for associates.

disclosure: IFRS 4 39M – Effective on first application of IFRS 9

ifrs-full

DisclosureOfInformationAboutOverlayApproachForAssociatesLineItems

Disclosure of information about overlay approach for associates [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfInformationAboutOverlayApproachForAssociatesTable

table

Disclosure of information about overlay approach for associates [table]

Schedule disclosing information related to the overlay approach for associates.

disclosure: IFRS 4 39M – Effective on first application of IFRS 9

ifrs-full

DisclosureOfInformationAboutOverlayApproachForJointVenturesAbstract

Disclosure of information about overlay approach for joint ventures [abstract]

ifrs-full

DisclosureOfInformationAboutOverlayApproachForJointVenturesExplanatory

text block

Disclosure of information about overlay approach for joint ventures [text block]

The disclosure of information about the overlay approach for joint ventures.

disclosure: IFRS 4 39M – Effective on first application of IFRS 9

ifrs-full

DisclosureOfInformationAboutOverlayApproachForJointVenturesLineItems

Disclosure of information about overlay approach for joint ventures [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfInformationAboutOverlayApproachForJointVenturesTable

table

Disclosure of information about overlay approach for joint ventures [table]

Schedule disclosing information related to the overlay approach for joint ventures.

disclosure: IFRS 4 39M – Effective on first application of IFRS 9

ifrs-full

DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesAbstract

Disclosure of information about temporary exemption from IFRS 9 for associates [abstract]

ifrs-full

DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesExplanatory

text block

Disclosure of information about temporary exemption from IFRS 9 for associates [text block]

The disclosure information about the temporary exemption from IFRS 9 for associates.

disclosure: IFRS 4 39J – Expiry date 2021-01-01

ifrs-full

DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesLineItems

Disclosure of information about temporary exemption from IFRS 9 for associates [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesTable

table

Disclosure of information about temporary exemption from IFRS 9 for associates [table]

Schedule disclosing information related to the temporary exemption from IFRS 9 for associates.

disclosure: IFRS 4 39J – Expiry date 2021-01-01

ifrs-full

DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesAbstract

Disclosure of information about temporary exemption from IFRS 9 for joint ventures [abstract]

ifrs-full

DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesExplanatory

text block

Disclosure of information about temporary exemption from IFRS 9 for joint ventures [text block]

The disclosure of information about the temporary exemption from IFRS 9 for joint ventures.

disclosure: IFRS 4 39J – Expiry date 2021-01-01

ifrs-full

DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesLineItems

Disclosure of information about temporary exemption from IFRS 9 for joint ventures [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesTable

table

Disclosure of information about temporary exemption from IFRS 9 for joint ventures [table]

Schedule disclosing information related to the temporary exemption from IFRS 9 for joint ventures.

disclosure: IFRS 4 39J – Expiry date 2021-01-01

ifrs-full

DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsAbstract

Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [abstract]

ifrs-full

DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsExplanatory

text block

Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [text block]

The disclosure of information about the terms and conditions of hedging instruments and how they affect future cash flows. [Refer: Hedging instruments [member]]

disclosure: IFRS 7 23A

ifrs-full

DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsLineItems

Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsTable

table

Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [table]

Schedule disclosing information related to the terms and conditions of hedging instruments and how they affect future cash flows.

disclosure: IFRS 7 23A

ifrs-full

DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityAbstract

Disclosure of information about unconsolidated structured entities controlled by investment entity [abstract]

ifrs-full

DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityExplanatory

text block

Disclosure of information about unconsolidated structured entities controlled by investment entity [text block]

The disclosure of information about unconsolidated structured entities controlled by an investment entity. [Refer: Disclosure of investment entities [text block]; Unconsolidated structured entities [member]]

disclosure: IFRS 12 19F

ifrs-full

DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityLineItems

Disclosure of information about unconsolidated structured entities controlled by investment entity [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityTable

table

Disclosure of information about unconsolidated structured entities controlled by investment entity [table]

Schedule disclosing information related to unconsolidated structured entities controlled by the investment entity.

disclosure: IFRS 12 19F

ifrs-full

DisclosureOfInformationAboutUnconsolidatedSubsidiariesAbstract

Disclosure of information about unconsolidated subsidiaries [abstract]

ifrs-full

DisclosureOfInformationAboutUnconsolidatedSubsidiariesExplanatory

text block

Disclosure of information about unconsolidated subsidiaries [text block]

The disclosure of information about unconsolidated subsidiaries. [Refer: Subsidiaries [member]]

disclosure: IFRS 12 19B

ifrs-full

DisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItems

Disclosure of information about unconsolidated subsidiaries [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfInformationAboutUnconsolidatedSubsidiariesTable

table

Disclosure of information about unconsolidated subsidiaries [table]

Schedule disclosing information related to unconsolidated subsidiaries.

disclosure: IFRS 12 19B

ifrs-full

DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitAbstract

Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [abstract]

ifrs-full

DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitExplanatory

text block

Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [text block]

The disclosure of information for an individual asset, including goodwill, or a cash-generating unit, for which an impairment loss has been recognised or reversed. [Refer: Goodwill; Impairment loss; Reversal of impairment loss; Cash-generating units [member]]

disclosure: IAS 36 130

ifrs-full

DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems

Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitTable

table

Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [table]

Schedule disclosing information related to an individual asset or a cash-generating unit, for which an impairment loss has been recognised or reversed.

disclosure: IAS 36 130

ifrs-full

DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAbstract

Disclosure of information for cash-generating units [abstract]

ifrs-full

DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesExplanatory

text block

Disclosure of information for cash-generating units [text block]

The disclosure of information for cash-generating units. [Refer: Cash-generating units [member]]

disclosure: IAS 36 134

ifrs-full

DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems

Disclosure of information for cash-generating units [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesTable

table

Disclosure of information for cash-generating units [table]

Schedule disclosing information related to cash-generating units.

disclosure: IAS 36 134

ifrs-full

DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory

text block

Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, assets [text block]

The disclosure of information sufficient to permit the reconciliation of classes of assets determined for fair value measurement to the line items in the statement of financial position.

disclosure: IFRS 13 94

ifrs-full

DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionEntitysOwnEquityInstrumentsExplanatory

text block

Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, entity’s own equity instruments [text block]

The disclosure of information sufficient to permit the reconciliation of classes of the entity’s own equity instruments determined for fair value measurement to the line items in the statement of financial position.

disclosure: IFRS 13 94

ifrs-full

DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionLiabilitiesExplanatory

text block

Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, liabilities [text block]

The disclosure of information sufficient to permit the reconciliation of classes of liabilities determined for fair value measurement to the line items in the statement of financial position.

disclosure: IFRS 13 94

ifrs-full

DisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatory

text block

Disclosure of information that enables users of financial statements to evaluate changes in liabilities arising from financing activities [text block]

The disclosure of information that enables users of financial statements to evaluate changes in liabilities arising from financing activities, including both changes arising from cash flows and non-cash changes. [Refer: Liabilities arising from financing activities]

disclosure: IAS 7 44A

ifrs-full

DisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstract

Disclosure of initial application of standards or interpretations [abstract]

ifrs-full

DisclosureOfInitialApplicationOfStandardsOrInterpretationsLineItems

Disclosure of initial application of standards or interpretations [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfInitialApplicationOfStandardsOrInterpretationsTable

table

Disclosure of initial application of standards or interpretations [table]

Schedule disclosing information related to the initial application of standards or interpretations.

disclosure: IAS 8 28

ifrs-full

DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Abstract

Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [abstract]

ifrs-full

DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Explanatory

text block

Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [text block]

The disclosure of the inputs to the methods used to measure contracts within the scope of IFRS 17.

disclosure: IFRS 17 117 a – Effective 2021-01-01

ifrs-full

DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17LineItems

Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Table

table

Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [table]

Schedule disclosing information related to the inputs to the methods used to measure contracts within the scope of IFRS 17.

disclosure: IFRS 17 117 a – Effective 2021-01-01

ifrs-full

DisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareExplanatory

text

Description of instruments with potential future dilutive effect not included in calculation of diluted earnings per share

The description of instruments (including contingently issuable shares) that could potentially dilute basic earnings per share in the future, but were not included in the calculation of diluted earnings per share because they are antidilutive for the period(s) presented.

disclosure: IAS 33 70 c

ifrs-full

DisclosureOfInsuranceContractsExplanatory

text block

Disclosure of insurance contracts [text block]

The entire disclosure for insurance contracts.

disclosure: IFRS 17 Disclosure – Effective 2021-01-01, disclosure: IFRS 4 Disclosure – Expiry date 2021-01-01

ifrs-full

DisclosureOfInsurancePremiumRevenueExplanatory

text block

Disclosure of insurance premium revenue [text block]

The disclosure of insurance premium revenue. [Refer: Revenue]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfInsuranceRiskExplanatory

text block

Disclosure of insurance risk [text block]

The disclosure of risk, other than financial risk, transferred from the holder of an insurance contract to the issuer.

disclosure: IFRS 4 39 c – Expiry date 2021-01-01

ifrs-full

DisclosureOfIntangibleAssetsAbstract

Disclosure of detailed information about intangible assets [abstract]

ifrs-full

DisclosureOfIntangibleAssetsAndGoodwillExplanatory

text block

Disclosure of intangible assets and goodwill [text block]

The disclosure of intangible assets and goodwill. [Refer: Intangible assets and goodwill]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfIntangibleAssetsExplanatory

text block

Disclosure of intangible assets [text block]

The entire disclosure for intangible assets.

disclosure: IAS 38 Disclosure

ifrs-full

DisclosureOfIntangibleAssetsLineItems

Disclosure of detailed information about intangible assets [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfIntangibleAssetsMaterialToEntityAbstract

Disclosure of intangible assets material to entity [abstract]

ifrs-full

DisclosureOfIntangibleAssetsMaterialToEntityExplanatory

text block

Disclosure of intangible assets material to entity [text block]

The disclosure of intangible assets that are material to the entity. [Refer: Intangible assets material to entity]

disclosure: IAS 38 122 b

ifrs-full

DisclosureOfIntangibleAssetsMaterialToEntityLineItems

Disclosure of intangible assets material to entity [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfIntangibleAssetsMaterialToEntityTable

table

Disclosure of intangible assets material to entity [table]

Schedule disclosing information related to intangible assets that are material to the entity.

disclosure: IAS 38 122 b

ifrs-full

DisclosureOfIntangibleAssetsTable

table

Disclosure of detailed information about intangible assets [table]

Schedule disclosing information related to details of intangible assets.

disclosure: IAS 38 118

ifrs-full

DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeAbstract

Disclosure of intangible assets with indefinite useful life [abstract]

ifrs-full

DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatory

text block

Disclosure of intangible assets with indefinite useful life [text block]

The disclosure of intangible assets with an indefinite useful life. [Refer: Intangible assets with indefinite useful life]

disclosure: IAS 38 122 a

ifrs-full

DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLineItems

Disclosure of intangible assets with indefinite useful life [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeTable

table

Disclosure of intangible assets with indefinite useful life [table]

Schedule disclosing information related to intangible assets with an indefinite useful life.

disclosure: IAS 38 122 a

ifrs-full

DisclosureOfInterestExpenseExplanatory

text block

Disclosure of interest expense [text block]

The disclosure of interest expense. [Refer: Interest expense]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfInterestIncomeExpenseExplanatory

text block

Disclosure of interest income (expense) [text block]

The disclosure of interest income and expense. [Refer: Interest income (expense)]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfInterestIncomeExplanatory

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Disclosure of interest income [text block]

The disclosure of interest income. [Refer: Interest income]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfInterestInFundsExplanatory

text block

Disclosure of interest in funds [text block]

The entire disclosure for the entity’s interest in decommissioning, restoration and environmental rehabilitation funds.

disclosure: IFRIC 5 Consensus

ifrs-full

DisclosureOfInterestsInAssociatesExplanatory

text block

Disclosure of interests in associates [text block]

The disclosure of interests in associates. [Refer: Associates [member]]

disclosure: IFRS 12 2 b ii

ifrs-full

DisclosureOfInterestsInJointArrangementsExplanatory

text block

Disclosure of interests in joint arrangements [text block]

The disclosure of interests in joint arrangements. A joint arrangement is an arrangement of which two or more parties have joint control.

disclosure: IFRS 12 2 b ii

ifrs-full

DisclosureOfInterestsInOtherEntitiesExplanatory

text block

Disclosure of interests in other entities [text block]

The entire disclosure for interests in other entities.

disclosure: IFRS 12 1

ifrs-full

DisclosureOfInterestsInSubsidiariesExplanatory

text block

Disclosure of interests in subsidiaries [text block]

The disclosure of interests in subsidiaries. [Refer: Subsidiaries [member]]

disclosure: IFRS 12 2 b i

ifrs-full

DisclosureOfInterestsInUnconsolidatedStructuredEntitiesExplanatory

text block

Disclosure of interests in unconsolidated structured entities [text block]

The disclosure of interests in structured entities that are not controlled by the entity (unconsolidated structured entities). [Refer: Unconsolidated structured entities [member]]

disclosure: IFRS 12 2 b iii

ifrs-full

DisclosureOfInterimFinancialReportingExplanatory

text block

Disclosure of interim financial reporting [text block]

The entire disclosure for interim financial reporting.

disclosure: IAS 34 Content of an interim financial report

ifrs-full

DisclosureOfInternalCreditExposuresAbstract

Disclosure of internal credit grades [abstract]

ifrs-full

DisclosureOfInternalCreditExposuresExplanatory

text block

Disclosure of internal credit grades [text block]

The disclosure of internal credit grades. [Refer: Internal credit grades [member]]

example: IFRS 7 IG25 – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01

ifrs-full

DisclosureOfInternalCreditExposuresLineItems

Disclosure of internal credit grades [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfInternalCreditExposuresTable

table

Disclosure of internal credit grades [table]

Schedule disclosing information related to internal credit grades.

example: IFRS 7 IG25 – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01

ifrs-full

DisclosureOfInventoriesExplanatory

text block

Disclosure of inventories [text block]

The entire disclosure for inventories.

disclosure: IAS 2 Disclosure

ifrs-full

DisclosureOfInvestmentContractsLiabilitiesExplanatory

text block

Disclosure of investment contracts liabilities [text block]

The disclosure of investment contracts liabilities. [Refer: Investment contracts liabilities]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfInvestmentEntitiesExplanatory

text block

Disclosure of investment entities [text block]

The disclosure of investment entities. An investment entity is an entity that: (a) obtains funds from one or more investors for the purpose of providing those investor(s) with investment management services; (b) commits to its investor(s) that its business purpose is to invest funds solely for returns from capital appreciation, investment income, or both; and (c) measures and evaluates the performance of substantially all of its investments on a fair value basis.

disclosure: IFRS 12 Investment entity status

ifrs-full

DisclosureOfInvestmentPropertyAbstract

Disclosure of detailed information about investment property [abstract]

ifrs-full

DisclosureOfInvestmentPropertyExplanatory

text block

Disclosure of investment property [text block]

The entire disclosure for investment property.

disclosure: IAS 40 Disclosure

ifrs-full

DisclosureOfInvestmentPropertyLineItems

Disclosure of detailed information about investment property [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfInvestmentPropertyTable

table

Disclosure of detailed information about investment property [table]

Schedule disclosing information related to details of investment property.

disclosure: IAS 40 32A

ifrs-full

DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory

text block

Disclosure of investments accounted for using equity method [text block]

The disclosure of investments accounted for using the equity method. [Refer: Investments accounted for using equity method]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory

text block

Disclosure of investments other than investments accounted for using equity method [text block]

The disclosure of investments other than investments accounted for using the equity method. [Refer: Investments other than investments accounted for using equity method]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfIssuedCapitalExplanatory

text block

Disclosure of issued capital [text block]

The disclosure of issued capital. [Refer: Issued capital]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfJointOperationsAbstract

Disclosure of joint operations [abstract]

ifrs-full

DisclosureOfJointOperationsExplanatory

text block

Disclosure of joint operations [text block]

The disclosure of joint operations. [Refer: Joint operations [member]]

disclosure: IFRS 12 B4 c

ifrs-full

DisclosureOfJointOperationsLineItems

Disclosure of joint operations [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfJointOperationsTable

table

Disclosure of joint operations [table]

Schedule disclosing information related to joint operations.

disclosure: IFRS 12 B4 c

ifrs-full

DisclosureOfJointVenturesAbstract

Disclosure of joint ventures [abstract]

ifrs-full

DisclosureOfJointVenturesExplanatory

text block

Disclosure of joint ventures [text block]

The disclosure of joint ventures. [Refer: Joint ventures [member]]

disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 b

ifrs-full

DisclosureOfJointVenturesLineItems

Disclosure of joint ventures [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfJointVenturesTable

table

Disclosure of joint ventures [table]

Schedule disclosing information related to joint ventures.

disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 b

ifrs-full

DisclosureOfLeasePrepaymentsExplanatory

text block

Disclosure of lease prepayments [text block]

The disclosure of lease prepayments. [Refer: Prepayments]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfLeasesExplanatory

text block

Disclosure of leases [text block]

The entire disclosure for leases.

disclosure: IFRS 16 Presentation, disclosure: IFRS 16 Disclosure

ifrs-full

DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAbstract

Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [abstract]

ifrs-full

DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementExplanatory

text block

Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [text block]

The disclosure of liabilities measured at fair value and issued with an inseparable third-party credit enhancement. [Refer: Liabilities measured at fair value and issued with inseparable third-party credit enhancement [member]]

disclosure: IFRS 13 98

ifrs-full

DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementLineItems

Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementTable

table

Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [table]

Schedule disclosing information related to liabilities measured at fair value and issued with inseparable third-party credit enhancement.

disclosure: IFRS 13 98

ifrs-full

DisclosureOfLiquidityRiskExplanatory

text block

Disclosure of liquidity risk [text block]

The disclosure of liquidity risk. [Refer: Liquidity risk [member]]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfLiquidityRiskOfInsuranceContractsExplanatory

text block

Disclosure of liquidity risk of insurance contracts [text block]

The disclosure of information about the liquidity risk of insurance contracts. [Refer: Liquidity risk [member]; Types of insurance contracts [member]]

disclosure: IFRS 4 39 d – Expiry date 2021-01-01

ifrs-full

DisclosureOfLoansAndAdvancesToBanksExplanatory

text block

Disclosure of loans and advances to banks [text block]

The disclosure of loans and advances to banks. [Refer: Loans and advances to banks]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfLoansAndAdvancesToCustomersExplanatory

text block

Disclosure of loans and advances to customers [text block]

The disclosure of loans and advances to customers. [Refer: Loans and advances to customers]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfMajorCustomersAbstract

Disclosure of major customers [abstract]

ifrs-full

DisclosureOfMajorCustomersLineItems

Disclosure of major customers [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfMajorCustomersTable

table

Disclosure of major customers [table]

Schedule disclosing information related to the entity’s major customers.

disclosure: IFRS 8 34

ifrs-full

DisclosureOfMarketRiskExplanatory

text block

Disclosure of market risk [text block]

The disclosure of market risk. [Refer: Market risk [member]]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfMarketRiskOfInsuranceContractsExplanatory

text block

Disclosure of market risk of insurance contracts [text block]

The disclosure of information about the market risk of insurance contracts. [Refer: Market risk [member]; Types of insurance contracts [member]]

disclosure: IFRS 4 39 d – Expiry date 2021-01-01

ifrs-full

DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesAbstract

Disclosure of maturity analysis for derivative financial liabilities [abstract]

ifrs-full

DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesLineItems

Disclosure of maturity analysis for derivative financial liabilities [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesTable

table

Disclosure of maturity analysis for derivative financial liabilities [table]

Schedule disclosing information related to the maturity analysis for derivative financial liabilities.

disclosure: IFRS 7 39 b

ifrs-full

DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskAbstract

Disclosure of maturity analysis for financial assets held for managing liquidity risk [abstract]

ifrs-full

DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskExplanatory

text block

Disclosure of maturity analysis for financial assets held for managing liquidity risk [text block]

The disclosure of a maturity analysis for financial assets held for managing liquidity risk. [Refer: Financial assets; Liquidity risk [member]]

disclosure: IFRS 7 B11E

ifrs-full

DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskLineItems

Disclosure of maturity analysis for financial assets held for managing liquidity risk [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskTable

table

Disclosure of maturity analysis for financial assets held for managing liquidity risk [table]

Schedule disclosing information related to the maturity analysis for financial assets held for managing liquidity risk.

disclosure: IFRS 7 B11E

ifrs-full

DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17Abstract

Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [abstract]

ifrs-full

DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatory

text block

Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [text block]

The disclosure of the maturity analysis for liquidity risk that arises from contracts within the scope of IFRS 17.

disclosure: IFRS 17 132 b – Effective 2021-01-01

ifrs-full

DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17LineItems

Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17Table

table

Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [table]

Schedule disclosing information related to the maturity analysis for liquidity risk that arises from contracts within the scope of IFRS 17.

disclosure: IFRS 17 132 b – Effective 2021-01-01

ifrs-full

DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesAbstract

Disclosure of maturity analysis for non-derivative financial liabilities [abstract]

ifrs-full

DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesLineItems

Disclosure of maturity analysis for non-derivative financial liabilities [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesTable

table

Disclosure of maturity analysis for non-derivative financial liabilities [table]

Schedule disclosing information related to the maturity analysis for non-derivative financial liabilities.

disclosure: IFRS 7 39 a

ifrs-full

DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableAbstract

Disclosure of maturity analysis of finance lease payments receivable [abstract]

ifrs-full

DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableExplanatory

text block

Disclosure of maturity analysis of finance lease payments receivable [text block]

The disclosure of a maturity analysis of finance lease payments receivable. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset.

disclosure: IFRS 16 94

ifrs-full

DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableLineItems

Disclosure of maturity analysis of finance lease payments receivable [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableTable

table

Disclosure of maturity analysis of finance lease payments receivable [table]

Schedule disclosing information related to the maturity analysis of finance lease payments receivable.

disclosure: IFRS 16 94

ifrs-full

DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsAbstract

Disclosure of maturity analysis of operating lease payments [abstract]

ifrs-full

DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory

text block

Disclosure of maturity analysis of operating lease payments [text block]

The disclosure of a maturity analysis of operating lease payments. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset.

disclosure: IFRS 16 97

ifrs-full

DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsLineItems

Disclosure of maturity analysis of operating lease payments [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsTable

table

Disclosure of maturity analysis of operating lease payments [table]

Schedule disclosing information related to the maturity analysis of operating lease payments.

disclosure: IFRS 16 97

ifrs-full

DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsExplanatory

text block

Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [text block]

The disclosure of a maturity analysis of the undiscounted cash outflows that would or may be required to repurchase derecognised financial assets or other amounts payable to the transferee in respect of transferred assets, showing the remaining contractual maturities of the entity’s continuing involvement. [Refer: Undiscounted cash outflow required to repurchase derecognised financial assets; Other amounts payable to transferee in respect of transferred assets]

disclosure: IFRS 7 42E e

ifrs-full

DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsAbstract

Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [abstract]

ifrs-full

DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsLineItems

Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsTable

table

Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [table]

Schedule disclosing information related to the maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to the transferee in respect of the transferred assets.

disclosure: IFRS 7 42E e

ifrs-full

DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsAbstract

Disclosure of nature and extent of risks arising from financial instruments [abstract]

ifrs-full

DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsExplanatory

text block

Disclosure of nature and extent of risks arising from financial instruments [text block]

The disclosure of information that enables users of financial statements to evaluate the nature and extent of risks arising from financial instruments to which the entity is exposed. [Refer: Financial instruments, class [member]]

disclosure: IFRS 7 31

ifrs-full

DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems

Disclosure of nature and extent of risks arising from financial instruments [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsTable

table

Disclosure of nature and extent of risks arising from financial instruments [table]

Schedule disclosing information related to the nature and extent of risks arising from financial instruments.

disclosure: IFRS 7 33, disclosure: IFRS 7 34

ifrs-full

DisclosureOfNatureAndExtentOfRisksArisingFromInsuranceContractsExplanatory

text block

Disclosure of nature and extent of risks arising from insurance contracts [text block]

The disclosure of information to evaluate the nature and extent of risks arising from insurance contracts. [Refer: Types of insurance contracts [member]]

disclosure: IFRS 4 38 – Expiry date 2021-01-01

ifrs-full

DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17Abstract

Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [abstract]

ifrs-full

DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17Explanatory

text block

Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [text block]

The disclosure of the nature and extent of risks that arise from contracts within the scope of IFRS 17.

disclosure: IFRS 17 124 – Effective 2021-01-01, disclosure: IFRS 17 125 – Effective 2021-01-01

ifrs-full

DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17LineItems

Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17Table

table

Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [table]

Schedule disclosing information related to the nature and extent of risks that arise from contracts within the scope of IFRS 17.

disclosure: IFRS 17 124 – Effective 2021-01-01, disclosure: IFRS 17 125 – Effective 2021-01-01

ifrs-full

DisclosureOfNatureOfPotentialIncomeTaxConsequencesThatWouldResultFromPaymentOfDividendExplanatory

text

Description of nature of potential income tax consequences that would result from payment of dividend

The description of the nature of the potential income tax consequences that would result from the payment of dividends to the entity’s shareholders in jurisdictions such as those where income taxes are payable at a higher or lower rate if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity, or where income taxes may be refundable or payable if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity. [Refer: Retained earnings]

disclosure: IAS 12 82A

ifrs-full

DisclosureOfNetAssetValueAttributableToUnitholdersExplanatory

text block

Disclosure of net asset value attributable to unit-holders [text block]

The disclosure of the net asset value attributable to unit-holders.

common practice: IAS 1 10 e

ifrs-full

DisclosureOfNetDefinedBenefitLiabilityAssetAbstract

Disclosure of net defined benefit liability (asset) [abstract]

ifrs-full

DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory

text block

Disclosure of net defined benefit liability (asset) [text block]

The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]

disclosure: IAS 19 140 a

ifrs-full

DisclosureOfNetDefinedBenefitLiabilityAssetLineItems

Disclosure of net defined benefit liability (asset) [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfNetDefinedBenefitLiabilityAssetTable

table

Disclosure of net defined benefit liability (asset) [table]

Schedule disclosing information related to the net defined benefit liability (asset).

disclosure: IAS 19 140 a

ifrs-full

DisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsAbstract

Disclosure of net, gross and reinsurer’s share for amounts arising from insurance contracts [abstract]

ifrs-full

DisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsExplanatory

text block

Disclosure of net, gross and reinsurer’s share for amounts arising from insurance contracts [text block]

The disclosure of the net and gross amounts and the reinsurer’s share for amounts arising from insurance contracts. [Refer: Types of insurance contracts [member]]

common practice: IFRS 4 Disclosure – Expiry date 2021-01-01

ifrs-full

DisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsLineItems

Disclosure of net, gross and reinsurer’s share for amounts arising from insurance contracts [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsTable

table

Disclosure of net, gross and reinsurer’s share for amounts arising from insurance contracts [table]

Schedule disclosing information related to the net and gross amounts and to the reinsurer’s share for amounts arising from insurance contracts.

common practice: IFRS 4 Disclosure – Expiry date 2021-01-01

ifrs-full

DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract

Disclosure of non-adjusting events after reporting period [abstract]

ifrs-full

DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory

text block

Disclosure of non-adjusting events after reporting period [text block]

The disclosure of non-adjusting events after the reporting period. [Refer: Non-adjusting events after reporting period [member]]

disclosure: IAS 10 21

ifrs-full

DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems

Disclosure of non-adjusting events after reporting period [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfNonadjustingEventsAfterReportingPeriodTable

table

Disclosure of non-adjusting events after reporting period [table]

Schedule disclosing information related to non-adjusting events after the reporting period.

disclosure: IAS 10 21

ifrs-full

DisclosureOfNoncontrollingInterestsExplanatory

text block

Disclosure of non-controlling interests [text block]

The disclosure of non-controlling interests. [Refer: Non-controlling interests]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory

text block

Disclosure of non-current assets held for sale and discontinued operations [text block]

The entire disclosure for non-current assets held for sale and discontinued operations.

disclosure: IFRS 5 Presentation and Disclosure

ifrs-full

DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory

text block

Disclosure of non-current assets or disposal groups classified as held for sale [text block]

The disclosure of non-current assets or disposal groups classified as held for sale. [Refer: Non-current assets or disposal groups classified as held for sale]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfNotesAndOtherExplanatoryInformationExplanatory

text block

Disclosure of notes and other explanatory information [text block]

The disclosure of notes and other explanatory information as part of a complete set of financial statements.

disclosure: IAS 1 10 e

ifrs-full

DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory

text block

Disclosure of number and weighted average exercise prices of other equity instruments [text block]

The disclosure of the number and weighted average exercise prices of other equity instruments (ie other than share options).

common practice: IFRS 2 45

ifrs-full

DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory

text block

Disclosure of number and weighted average exercise prices of share options [text block]

The disclosure of the number and weighted average exercise prices of share options. [Refer: Weighted average [member]]

disclosure: IFRS 2 45 b

ifrs-full

DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsAbstract

Disclosure of number and weighted average remaining contractual life of outstanding share options [abstract]

ifrs-full

DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsExplanatory

text block

Disclosure of number and weighted average remaining contractual life of outstanding share options [text block]

The disclosure of the number and weighted average remaining contractual life of outstanding share options. [Refer: Weighted average [member]]

disclosure: IFRS 2 45 d

ifrs-full

DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsLineItems

Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsTable

table

Disclosure of number and weighted average remaining contractual life of outstanding share options [table]

Schedule disclosing information related to the number and weighted average remaining contractual life of outstanding share options.

disclosure: IFRS 2 45 d

ifrs-full

DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalAbstract

Disclosure of objectives, policies and processes for managing capital [abstract]

ifrs-full

DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory

text block

Disclosure of objectives, policies and processes for managing capital [text block]

The disclosure of information that enables users of financial statements to evaluate the entity’s objectives, policies and processes for managing capital.

disclosure: IAS 1 134

ifrs-full

DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalLineItems

Disclosure of objectives, policies and processes for managing capital [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalTable

table

Disclosure of objectives, policies and processes for managing capital [table]

Schedule disclosing information related to the objectives, policies and processes for managing capital.

disclosure: IAS 1 136

ifrs-full

DisclosureOfOffsettingOfFinancialAssetsAbstract

Disclosure of offsetting of financial assets [abstract]

ifrs-full

DisclosureOfOffsettingOfFinancialAssetsAndFinancialLiabilitiesExplanatory

text block

Disclosure of offsetting of financial assets and financial liabilities [text block]

The disclosure of the offsetting of financial assets and financial liabilities. [Refer: Financial assets; Financial liabilities]

disclosure: IFRS 7 Offsetting financial assets and financial liabilities

ifrs-full

DisclosureOfOffsettingOfFinancialAssetsExplanatory

text block

Disclosure of offsetting of financial assets [text block]

The disclosure of the offsetting of financial assets. [Refer: Financial assets]

disclosure: IFRS 7 13C

ifrs-full

DisclosureOfOffsettingOfFinancialAssetsLineItems

Disclosure of offsetting of financial assets [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfOffsettingOfFinancialAssetsTable

table

Disclosure of offsetting of financial assets [table]

Schedule disclosing information related to the offsetting of financial assets.

disclosure: IFRS 7 13C

ifrs-full

DisclosureOfOffsettingOfFinancialLiabilitiesAbstract

Disclosure of offsetting of financial liabilities [abstract]

ifrs-full

DisclosureOfOffsettingOfFinancialLiabilitiesExplanatory

text block

Disclosure of offsetting of financial liabilities [text block]

The disclosure of the offsetting of financial liabilities. [Refer: Financial liabilities]

disclosure: IFRS 7 13C

ifrs-full

DisclosureOfOffsettingOfFinancialLiabilitiesLineItems

Disclosure of offsetting of financial liabilities [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfOffsettingOfFinancialLiabilitiesTable

table

Disclosure of offsetting of financial liabilities [table]

Schedule disclosing information related to the offsetting of financial liabilities.

disclosure: IFRS 7 13C

ifrs-full

DisclosureOfOperatingSegmentsAbstract

Disclosure of operating segments [abstract]

ifrs-full

DisclosureOfOperatingSegmentsExplanatory

text block

Disclosure of operating segments [text block]

The disclosure of operating segments. [Refer: Operating segments [member]]

disclosure: IFRS 8 23

ifrs-full

DisclosureOfOperatingSegmentsLineItems

Disclosure of operating segments [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfOperatingSegmentsTable

table

Disclosure of operating segments [table]

Schedule disclosing information related to operating segments.

disclosure: IFRS 8 23

ifrs-full

DisclosureOfOtherAssetsExplanatory

text block

Disclosure of other assets [text block]

The disclosure of other assets. [Refer: Other assets]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfOtherCurrentAssetsExplanatory

text block

Disclosure of other current assets [text block]

The disclosure of other current assets. [Refer: Other current assets]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfOtherCurrentLiabilitiesExplanatory

text block

Disclosure of other current liabilities [text block]

The disclosure of other current liabilities. [Refer: Other current liabilities]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfOtherLiabilitiesExplanatory

text block

Disclosure of other liabilities [text block]

The disclosure of other liabilities. [Refer: Other liabilities]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfOtherNoncurrentAssetsExplanatory

text block

Disclosure of other non-current assets [text block]

The disclosure of other non-current assets. [Refer: Other non-current assets]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfOtherNoncurrentLiabilitiesExplanatory

text block

Disclosure of other non-current liabilities [text block]

The disclosure of other non-current liabilities. [Refer: Other non-current liabilities]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfOtherOperatingExpenseExplanatory

text block

Disclosure of other operating expense [text block]

The disclosure of other operating expense. [Refer: Other operating income (expense)]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfOtherOperatingIncomeExpenseExplanatory

text block

Disclosure of other operating income (expense) [text block]

The disclosure of other operating income or expense. [Refer: Other operating income (expense)]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfOtherOperatingIncomeExplanatory

text block

Disclosure of other operating income [text block]

The disclosure of other operating income. [Refer: Other operating income (expense)]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfOtherProvisionsAbstract

Disclosure of other provisions [abstract]

ifrs-full

DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory

text block

Disclosure of other provisions, contingent liabilities and contingent assets [text block]

The entire disclosure for other provisions, contingent liabilities and contingent assets.

disclosure: IAS 37 Disclosure

ifrs-full

DisclosureOfOtherProvisionsExplanatory

text block

Disclosure of other provisions [text block]

The disclosure of other provisions. [Refer: Other provisions]

disclosure: IAS 37 84

ifrs-full

DisclosureOfOtherProvisionsLineItems

Disclosure of other provisions [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfOtherProvisionsTable

table

Disclosure of other provisions [table]

Schedule disclosing information related to other provisions.

disclosure: IAS 37 84

ifrs-full

DisclosureOfPerformanceObligationsAbstract

Disclosure of performance obligations [abstract]

ifrs-full

DisclosureOfPerformanceObligationsExplanatory

text block

Disclosure of performance obligations [text block]

The disclosure of performance obligations in contracts with customers. [Refer: Performance obligations [member]]

disclosure: IFRS 15 119

ifrs-full

DisclosureOfPerformanceObligationsLineItems

Disclosure of performance obligations [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfPerformanceObligationsTable

table

Disclosure of performance obligations [table]

Schedule disclosing information related to performance obligations in contracts with customers.

disclosure: IFRS 15 119

ifrs-full

DisclosureOfPrepaymentsAndOtherAssetsExplanatory

text block

Disclosure of prepayments and other assets [text block]

The disclosure of prepayments and other assets. [Refer: Other assets; Prepayments]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfProductsAndServicesAbstract

Disclosure of products and services [abstract]

ifrs-full

DisclosureOfProductsAndServicesExplanatory

text block

Disclosure of products and services [text block]

The disclosure of the entity’s products and services. [Refer: Products and services [member]]

disclosure: IFRS 8 32

ifrs-full

DisclosureOfProductsAndServicesLineItems

Disclosure of products and services [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfProductsAndServicesTable

table

Disclosure of products and services [table]

Schedule disclosing information related to the entity’s products and services.

disclosure: IFRS 8 32

ifrs-full

DisclosureOfProfitLossFromOperatingActivitiesExplanatory

text block

Disclosure of profit (loss) from operating activities [text block]

The disclosure of profit (loss) from operating activities. [Refer: Profit (loss) from operating activities]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfPropertyPlantAndEquipmentAbstract

Disclosure of detailed information about property, plant and equipment [abstract]

ifrs-full

DisclosureOfPropertyPlantAndEquipmentExplanatory

text block

Disclosure of property, plant and equipment [text block]

The entire disclosure for property, plant and equipment.

disclosure: IAS 16 Disclosure

ifrs-full

DisclosureOfPropertyPlantAndEquipmentLineItems

Disclosure of detailed information about property, plant and equipment [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfPropertyPlantAndEquipmentTable

table

Disclosure of detailed information about property, plant and equipment [table]

Schedule disclosing information related to details of property, plant and equipment.

disclosure: IAS 16 73

ifrs-full

DisclosureOfProvisionMatrixAbstract

Disclosure of provision matrix [abstract]

ifrs-full

DisclosureOfProvisionMatrixExplanatory

text block

Disclosure of provision matrix [text block]

The disclosure of the provision matrix.

example: IFRS 7 35N

ifrs-full

DisclosureOfProvisionMatrixLineItems

Disclosure of provision matrix [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfProvisionMatrixTable

table

Disclosure of provision matrix [table]

Schedule disclosing information related to the provision matrix.

example: IFRS 7 35N

ifrs-full

DisclosureOfProvisionsExplanatory

text block

Disclosure of provisions [text block]

The disclosure of provisions. [Refer: Provisions]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfQuantitativeInformationAboutLeasesForLesseeAbstract

Disclosure of quantitative information about leases for lessee [abstract]

ifrs-full

DisclosureOfQuantitativeInformationAboutLeasesForLessorAbstract

Disclosure of quantitative information about leases for lessor [abstract]

ifrs-full

DisclosureOfQuantitativeInformationAboutRightofuseAssetsAbstract

Disclosure of quantitative information about right-of-use assets [abstract]

ifrs-full

DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory

text block

Disclosure of quantitative information about right-of-use assets [text block]

The disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets]

disclosure: IFRS 16 53

ifrs-full

DisclosureOfQuantitativeInformationAboutRightofuseAssetsLineItems

Disclosure of quantitative information about right-of-use assets [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfQuantitativeInformationAboutRightofuseAssetsTable

table

Disclosure of quantitative information about right-of-use assets [table]

Schedule disclosing information related to right-of-use assets.

disclosure: IFRS 16 53

ifrs-full

DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsAbstract

Disclosure of range of exercise prices of outstanding share options [abstract]

ifrs-full

DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory

text block

Disclosure of range of exercise prices of outstanding share options [text block]

The disclosure of the range of exercise prices for outstanding share options.

disclosure: IFRS 2 45 d

ifrs-full

DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsLineItems

Disclosure of range of exercise prices of outstanding share options [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsTable

table

Disclosure of range of exercise prices of outstanding share options [table]

Schedule disclosing information related to the range of exercise prices of outstanding share options.

disclosure: IFRS 2 45 d

ifrs-full

DisclosureOfRankingAndAmountsOfPotentialLossesInStructuredEntitiesBorneByPartiesWhoseInterestsRankLowerThanEntitysInterestsExplanatory

text block

Disclosure of ranking and amounts of potential losses in structured entities borne by parties whose interests rank lower than entity’s interests [text block]

The disclosure of the ranking and amounts of potential losses in structured entities borne by parties whose interests rank lower than entity’s interests in the structured entities.

example: IFRS 12 B26 d

ifrs-full

DisclosureOfReclassificationOfFinancialAssetsAbstract

Disclosure of reclassification of financial assets [abstract]

ifrs-full

DisclosureOfReclassificationOfFinancialAssetsExplanatory

text block

Disclosure of reclassification of financial assets [text block]

The disclosure of information about the reclassification of financial assets. [Refer: Financial assets]

disclosure: IFRS 7 12B

ifrs-full

DisclosureOfReclassificationOfFinancialAssetsLineItems

Disclosure of reclassification of financial assets [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfReclassificationOfFinancialAssetsTable

table

Disclosure of reclassification of financial assets [table]

Schedule disclosing information related to the reclassification of financial assets.

disclosure: IFRS 7 12B

ifrs-full

DisclosureOfReclassificationOfFinancialInstrumentsExplanatory

text block

Disclosure of reclassification of financial instruments [text block]

The disclosure of the reclassification of financial instruments. [Refer: Financial instruments, class [member]]

common practice: IAS 1 10 e

ifrs-full

DisclosureOfReclassificationsOrChangesInPresentationAbstract

Disclosure of reclassifications or changes in presentation [abstract]

ifrs-full

DisclosureOfReclassificationsOrChangesInPresentationExplanatory

text block

Disclosure of reclassifications or changes in presentation [text block]

The disclosure of reclassifications or changes in the presentation of items in the financial statements.

disclosure: IAS 1 41

ifrs-full

DisclosureOfReclassificationsOrChangesInPresentationLineItems

Disclosure of reclassifications or changes in presentation [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfReclassificationsOrChangesInPresentationTable

table

Disclosure of reclassifications or changes in presentation [table]

Schedule disclosing information related to reclassifications or changes in presentation.

disclosure: IAS 1 41

ifrs-full

DisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromAccountingForInvestmentAtCostOrInAccordanceWithIFRS9ToAccountingForAssetsAndLiabilitiesExplanatory

text block

Disclosure of reconciliation between investment derecognised and assets and liabilities recognised, transition from accounting for investment at cost or in accordance with IFRS 9 to accounting for assets and liabilities [text block]

The disclosure of the reconciliation between the investment derecognised and the assets and liabilities recognised on the transition from accounting for investment at cost or in accordance with IFRS 9 to accounting for assets and liabilities.

disclosure: IFRS 11 C12 b

ifrs-full

DisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromEquityMethodToAccountingForAssetsAndLiabilitiesExplanatory

text block

Disclosure of reconciliation between investment derecognised and assets and liabilities recognised, transition from equity method to accounting for assets and liabilities [text block]

The disclosure of the reconciliation between the investment derecognised and the assets and liabilities recognised on the transition from the equity method to accounting for assets and liabilities.

disclosure: IFRS 11 C10

ifrs-full

DisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract

Disclosure of reconciliation of changes in biological assets [abstract]

ifrs-full

DisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory

text block

Disclosure of reconciliation of changes in biological assets [text block]

The disclosure of the reconciliation of changes in biological assets. [Refer: Biological assets]

disclosure: IAS 41 50

ifrs-full

DisclosureOfReconciliationOfChangesInBiologicalAssetsLineItems

Disclosure of reconciliation of changes in biological assets [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfReconciliationOfChangesInBiologicalAssetsTable

table

Disclosure of reconciliation of changes in biological assets [table]

Schedule disclosing information related to the reconciliation of changes in biological assets.

disclosure: IAS 41 50

ifrs-full

DisclosureOfReconciliationOfChangesInGoodwillAbstract

Disclosure of reconciliation of changes in goodwill [abstract]

ifrs-full

DisclosureOfReconciliationOfChangesInGoodwillExplanatory

text block

Disclosure of reconciliation of changes in goodwill [text block]

The disclosure of the reconciliation of changes in goodwill. [Refer: Goodwill]

disclosure: IFRS 3 B67 d

ifrs-full

DisclosureOfReconciliationOfChangesInGoodwillLineItems

Disclosure of reconciliation of changes in goodwill [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfReconciliationOfChangesInGoodwillTable

table

Disclosure of reconciliation of changes in goodwill [table]

Schedule disclosing information related to the reconciliation of changes in goodwill.

disclosure: IFRS 3 B67 d

ifrs-full

DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsAbstract

Disclosure of reconciliation of changes in insurance contracts by components [abstract]

ifrs-full

DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsExplanatory

text block

Disclosure of reconciliation of changes in insurance contracts by components [text block]

The disclosure of the reconciliation of changes in insurance contracts by components, ie the estimates of the present value of the future cash flows, the risk adjustment for non-financial risk and the contractual service margin. [Refer: Insurance contracts [member]]

disclosure: IFRS 17 101 – Effective 2021-01-01

ifrs-full

DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsLineItems

Disclosure of reconciliation of changes in insurance contracts by components [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsTable

table

Disclosure of reconciliation of changes in insurance contracts by components [table]

Schedule disclosing information related to the reconciliation of changes in insurance contracts by components.

disclosure: IFRS 17 101 – Effective 2021-01-01

ifrs-full

DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsAbstract

Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [abstract]

ifrs-full

DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsExplanatory

text block

Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [text block]

The disclosure of the reconciliation of changes in insurance contracts by remaining coverage and incurred claims. [Refer: Insurance contracts [member]]

disclosure: IFRS 17 100 – Effective 2021-01-01

ifrs-full

DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsLineItems

Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsTable

table

Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [table]

Schedule disclosing information related to the reconciliation of changes in insurance contracts by remaining coverage and incurred claims.

disclosure: IFRS 17 100 – Effective 2021-01-01

ifrs-full

DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstract

Disclosure of reconciliation of changes in intangible assets and goodwill [abstract]

ifrs-full

DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory

text block

Disclosure of reconciliation of changes in intangible assets and goodwill [text block]

The disclosure of the reconciliation of changes in intangible assets and goodwill. [Refer: Intangible assets and goodwill]

common practice: IAS 38 118

ifrs-full

DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillLineItems

Disclosure of reconciliation of changes in intangible assets and goodwill [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillTable

table

Disclosure of reconciliation of changes in intangible assets and goodwill [table]

Schedule disclosing information related to the reconciliation of changes in intangible assets and goodwill.

common practice: IAS 38 118

ifrs-full

DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsAbstract

Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [abstract]

ifrs-full

DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsExplanatory

text block

Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [text block]

The disclosure of the reconciliation of changes in the loss allowance and explanation of changes in the gross carrying amount for financial instruments. Loss allowance is the allowance for expected credit losses on financial assets measured in accordance with paragraph 4.1.2 of IFRS 9, lease receivables and contract assets, the accumulated impairment amount for financial assets measured in accordance with paragraph 4.1.2 A of IFRS 9 and the provision for expected credit losses on loan commitments and financial guarantee contracts. [Refer: Gross carrying amount [member]]

disclosure: IFRS 7 35H, disclosure: IFRS 7 35I

ifrs-full

DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems

Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsTable

table

Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [table]

Schedule disclosing information related to the reconciliation of changes in the loss allowance and explanation of changes in the gross carrying amount for financial instruments.

disclosure: IFRS 7 35H, disclosure: IFRS 7 35I

ifrs-full

DisclosureOfReconciliationOfFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsToIndividualLineItemsInStatementOfFinancialPositionExplanatory

text block

Disclosure of reconciliation of financial assets subject to offsetting, enforceable master netting arrangements or similar agreements to individual line items in statement of financial position [text block]

The disclosure of the reconciliation of the net amounts presented in the statement of financial position for financial assets that are offset or that are subject to an enforceable master netting arrangement or similar agreement, to the individual line item amounts presented in the statement of financial position. [Refer: Financial assets]

disclosure: IFRS 7 B46

ifrs-full

DisclosureOfReconciliationOfFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsToIndividualLineItemsInStatementOfFinancialPositionExplanatory

text block

Disclosure of reconciliation of financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements to individual line items in statement of financial position [text block]

The disclosure of the reconciliation of the net amounts presented in the statement of financial position for financial liabilities that are offset or that are subject to an enforceable master netting arrangement or similar agreement, to the individual line item amounts presented in the statement of financial position. [Refer: Financial liabilities]

disclosure: IFRS 7 B46

ifrs-full

DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstract

Disclosure of reconciliation of liabilities arising from financing activities [abstract]

ifrs-full

DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory

text block

Disclosure of reconciliation of liabilities arising from financing activities [text block]

The disclosure of the reconciliation of liabilities arising from financing activities. [Refer: Liabilities arising from financing activities]

example: IAS 7 44D

ifrs-full

DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems

Disclosure of reconciliation of liabilities arising from financing activities [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesTable

table

Disclosure of reconciliation of liabilities arising from financing activities [table]

Schedule disclosing information related to the reconciliation of liabilities arising from financing activities.

example: IAS 7 44D

ifrs-full

DisclosureOfReconciliationOfSummarisedFinancialInformationOfAssociateAccountedForUsingEquityMethodToCarryingAmountOfInterestInAssociateExplanatory

text block

Disclosure of reconciliation of summarised financial information of associate accounted for using equity method to carrying amount of interest in associate [text block]

The disclosure of the reconciliation of the summarised financial information of an associate accounted for using the equity method to the carrying amount of the reporting entity’s interest in the associate. [Refer: Carrying amount [member]; Associates [member]]

disclosure: IFRS 12 B14 b

ifrs-full

DisclosureOfReconciliationOfSummarisedFinancialInformationOfJointVentureAccountedForUsingEquityMethodToCarryingAmountOfInterestInJointVentureExplanatory

text block

Disclosure of reconciliation of summarised financial information of joint venture accounted for using equity method to carrying amount of interest in joint venture [text block]

The disclosure of the reconciliation of the summarised financial information of a joint venture accounted for using the equity method to the carrying amount of the reporting entity’s interest in the joint venture. [Refer: Carrying amount [member]; Joint ventures [member]]

disclosure: IFRS 12 B14 b

ifrs-full

DisclosureOfRedemptionProhibitionTransferBetweenFinancialLiabilitiesAndEquityExplanatory

text block

Disclosure of redemption prohibition, transfer between financial liabilities and equity [text block]

The entire disclosure for the change in a redemption prohibition that leads to a transfer between financial liabilities and equity.

disclosure: IFRIC 2 Disclosure

ifrs-full

DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesAbstract

Disclosure of redesignated financial assets and liabilities [abstract]

ifrs-full

DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesExplanatory

text block

Disclosure of redesignated financial assets and liabilities [text block]

The disclosure of financial assets and financial liabilities that have been redesignated during the transition to IFRSs. [Refer: Financial assets; Financial liabilities; IFRSs [member]]

disclosure: IFRS 1 29

ifrs-full

DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesLineItems

Disclosure of redesignated financial assets and liabilities [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesTable

table

Disclosure of redesignated financial assets and liabilities [table]

Schedule disclosing information related to redesignated financial assets and liabilities.

disclosure: IFRS 1 29

ifrs-full

DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17Abstract

Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [abstract]

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DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17Explanatory

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Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [text block]

The disclosure of redesignation of financial assets at the date of initial application of IFRS 17.

disclosure: IFRS 17 C32 – Effective 2021-01-01

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DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17LineItems

Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

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DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17Table

table

Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [table]

Schedule disclosing information related to redesignation of financial assets at the date of initial application of IFRS 17.

disclosure: IFRS 17 C32 – Effective 2021-01-01

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DisclosureOfRegulatoryDeferralAccountsExplanatory

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Disclosure of regulatory deferral accounts [text block]

The entire disclosure for regulatory deferral accounts.

disclosure: IFRS 14 Presentation, disclosure: IFRS 14 Disclosure

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DisclosureOfReimbursementRightsAbstract

Disclosure of reimbursement rights [abstract]

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DisclosureOfReimbursementRightsExplanatory

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Disclosure of reimbursement rights [text block]

The disclosure of reimbursement rights. [Refer: Reimbursement rights, at fair value]

disclosure: IAS 19 140 b

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DisclosureOfReimbursementRightsLineItems

Disclosure of reimbursement rights [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

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DisclosureOfReimbursementRightsTable

table

Disclosure of reimbursement rights [table]

Schedule disclosing information related to reimbursement rights.

disclosure: IAS 19 140 b

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DisclosureOfReinsuranceExplanatory

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Disclosure of reinsurance [text block]

The disclosure of reinsurance.

common practice: IAS 1 10 e

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DisclosureOfRelatedPartyExplanatory

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Disclosure of related party [text block]

The entire disclosure for related parties.

disclosure: IAS 24 Disclosures

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DisclosureOfRepurchaseAndReverseRepurchaseAgreementsExplanatory

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Disclosure of repurchase and reverse repurchase agreements [text block]

The disclosure of repurchase and reverse repurchase agreements.

common practice: IAS 1 10 e

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DisclosureOfResearchAndDevelopmentExpenseExplanatory

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Disclosure of research and development expense [text block]

The disclosure of research and development expense. [Refer: Research and development expense]

common practice: IAS 1 10 e

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DisclosureOfReservesAndOtherEquityInterestExplanatory

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Disclosure of reserves within equity [text block]

The disclosure of reserves within equity. [Refer: Other reserves [member]]

disclosure: IAS 1 79 b

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DisclosureOfReservesWithinEquityAbstract

Disclosure of reserves within equity [abstract]

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DisclosureOfReservesWithinEquityLineItems

Disclosure of reserves within equity [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

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DisclosureOfReservesWithinEquityTable

table

Disclosure of reserves within equity [table]

Schedule disclosing information related to reserves within equity.

disclosure: IAS 1 79 b

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DisclosureOfRestrictedCashAndCashEquivalentsExplanatory

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Disclosure of restricted cash and cash equivalents [text block]

The disclosure of restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]

common practice: IAS 1 10 e

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DisclosureOfRevenueExplanatory

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Disclosure of revenue [text block]

The entire disclosure for revenue.

common practice: IAS 1 10 e

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DisclosureOfRevenueFromContractsWithCustomersExplanatory

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Disclosure of revenue from contracts with customers [text block]

The entire disclosure for revenue from contracts with customers.

disclosure: IFRS 15 Presentation, disclosure: IFRS 15 Disclosure

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DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingAbstract

Disclosure of risk management strategy related to hedge accounting [abstract]

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DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory

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Disclosure of risk management strategy related to hedge accounting [text block]

The disclosure of risk management strategy related to hedge accounting.

disclosure: IFRS 7 22A

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DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingLineItems

Disclosure of risk management strategy related to hedge accounting [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

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DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingTable

table

Disclosure of risk management strategy related to hedge accounting [table]

Schedule disclosing information related to the risk management strategy in relation to hedge accounting.

disclosure: IFRS 7 22A

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DisclosureOfSegmentsMajorCustomersExplanatory

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Disclosure of major customers [text block]

The disclosure of major customers.

disclosure: IFRS 8 34

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DisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstract

Disclosure of sensitivity analysis for actuarial assumptions [abstract]

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DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory

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Disclosure of sensitivity analysis for actuarial assumptions [text block]

The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [member]; Defined benefit obligation, at present value]

disclosure: IAS 19 145

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DisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItems

Disclosure of sensitivity analysis for actuarial assumptions [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

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DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable

table

Disclosure of sensitivity analysis for actuarial assumptions [table]

Schedule disclosing information related to the sensitivity analysis for actuarial assumptions.

disclosure: IAS 19 145

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DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsAbstract

Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [abstract]

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DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsExplanatory

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Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [text block]

The disclosure of the sensitivity analysis of fair value measurement of assets to changes in unobservable inputs.

disclosure: IFRS 13 93 h

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DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsLineItems

Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

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DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsTable

table

Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [table]

Schedule disclosing information related to the sensitivity analysis of fair value measurement of assets to changes in unobservable inputs.

disclosure: IFRS 13 93 h

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DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsAbstract

Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity’s own equity instruments [abstract]

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DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsExplanatory

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Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity’s own equity instruments [text block]

The disclosure of the sensitivity analysis of the fair value measurement of the entity’s own equity instruments to changes in unobservable inputs.

disclosure: IFRS 13 93 h

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DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsLineItems

Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity’s own equity instruments [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsTable

table

Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity’s own equity instruments [table]

Schedule disclosing information related to the sensitivity analysis of the fair value measurement of the entity’s own equity instruments to changes in unobservable inputs.

disclosure: IFRS 13 93 h

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DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesAbstract

Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [abstract]

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DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesExplanatory

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Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [text block]

The disclosure of the sensitivity analysis of the fair value measurement of liabilities to changes in unobservable inputs.

disclosure: IFRS 13 93 h

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DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesLineItems

Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesTable

table

Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [table]

Schedule disclosing information related to the sensitivity analysis of the fair value measurement of liabilities to changes in unobservable inputs.

disclosure: IFRS 13 93 h

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DisclosureOfSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfIFRS17Explanatory

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Disclosure of sensitivity analysis other than specified in paragraph 128(a) of IFRS 17 [text block]

The disclosure of a sensitivity analysis other than the analysis specified in paragraph 128(a) of IFRS 17.

disclosure: IFRS 17 129 – Effective 2021-01-01

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DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17Abstract

Disclosure of sensitivity analysis to changes in risk exposures that arise from contracts within scope of IFRS 17 [abstract]

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DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17Explanatory

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Disclosure of sensitivity analysis to changes in risk exposures that arise from contracts within scope of IFRS 17 [text block]

The disclosure of the sensitivity analysis to changes in risk exposures that arise from contracts within the scope of IFRS 17.

disclosure: IFRS 17 128 a – Effective 2021-01-01

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DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17LineItems

Disclosure of sensitivity analysis to changes in risk exposures that arise from contracts within scope of IFRS 17 [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17Table

table

Disclosure of sensitivity analysis to changes in risk exposures that arise from contracts within scope of IFRS 17 [table]

Schedule disclosing information related to the sensitivity analysis to changes in risk exposures that arise from contracts within the scope of IFRS 17.

disclosure: IFRS 17 128 a – Effective 2021-01-01

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DisclosureOfSensitivityToInsuranceRiskExplanatory

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Disclosure of sensitivity to insurance risk [text block]

The disclosure of the entity’s sensitivity to insurance risk.

disclosure: IFRS 4 39 c i – Expiry date 2021-01-01

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DisclosureOfServiceConcessionArrangementsAbstract

Disclosure of detailed information about service concession arrangements [abstract]

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DisclosureOfServiceConcessionArrangementsExplanatory

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Disclosure of service concession arrangements [text block]

The entire disclosure for service concession arrangements.

disclosure: SIC 29 Consensus

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DisclosureOfServiceConcessionArrangementsLineItems

Disclosure of detailed information about service concession arrangements [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

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DisclosureOfServiceConcessionArrangementsTable

table

Disclosure of detailed information about service concession arrangements [table]

Schedule disclosing information related to details of service concession arrangements.

disclosure: SIC 29 6

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DisclosureOfSharebasedPaymentArrangementsExplanatory

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Disclosure of share-based payment arrangements [text block]

The entire disclosure for share-based payment arrangements.

disclosure: IFRS 2 44

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DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory

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Disclosure of share capital, reserves and other equity interest [text block]

The entire disclosure for share capital, reserves and other equity interest.

disclosure: IAS 1 79

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DisclosureOfSignificantAdjustmentsToValuationObtainedExplanatory

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Disclosure of significant adjustments to valuation obtained [text block]

The disclosure of the reconciliation between the valuation obtained for investment property and the adjusted valuation included in the financial statements, including the aggregate amount of any recognised lease obligations that have been added back, and any other significant adjustments. [Refer: Investment property]

disclosure: IAS 40 77

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DisclosureOfSignificantInterestRateBenchmarksToWhichEntitysHedgingRelationshipsAreExposedExplanatory

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Disclosure of significant interest rate benchmarks to which entity’s hedging relationships are exposed [text block]

The disclosure of significant interest rate benchmarks to which the entity’s hedging relationships are exposed.

disclosure: IFRS 7.24H a

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DisclosureOfSignificantInvestmentsInAssociatesAbstract

Disclosure of associates [abstract]

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DisclosureOfSignificantInvestmentsInAssociatesExplanatory

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Disclosure of associates [text block]

The disclosure of associates. [Refer: Associates [member]]

disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 d

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DisclosureOfSignificantInvestmentsInAssociatesLineItems

Disclosure of associates [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

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DisclosureOfSignificantInvestmentsInAssociatesTable

table

Disclosure of associates [table]

Schedule disclosing information related to associates.

disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 d

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DisclosureOfSignificantInvestmentsInSubsidiariesAbstract

Disclosure of subsidiaries [abstract]

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DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory

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Disclosure of subsidiaries [text block]

The disclosure of subsidiaries. [Refer: Subsidiaries [member]]

disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 a

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DisclosureOfSignificantInvestmentsInSubsidiariesLineItems

Disclosure of subsidiaries [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

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DisclosureOfSignificantInvestmentsInSubsidiariesTable

table

Disclosure of subsidiaries [table]

Schedule disclosing information related to subsidiaries.

disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 a

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DisclosureOfSignificantJudgementsAndAssumptionsMadeInRelationToInterestsInOtherEntitiesExplanatory

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Disclosure of significant judgements and assumptions made in relation to interests in other entities [text block]

The disclosure of significant judgements and assumptions made in relation to interests in other entities.

disclosure: IFRS 12 7

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DisclosureOfSignificantJudgementsAndChangesInJudgementsMadeInApplyingIFRS17Explanatory

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Disclosure of significant judgements and changes in judgements made in applying IFRS 17 [text block]

The disclosure of the significant judgements and changes in judgements made in applying IFRS 17. Specifically, an entity shall disclose the inputs, assumptions and estimation techniques used.

disclosure: IFRS 17 117 – Effective 2021-01-01

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DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsAbstract

Disclosure of significant unobservable inputs used in fair value measurement of assets [abstract]

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DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsExplanatory

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Disclosure of significant unobservable inputs used in fair value measurement of assets [text block]

The disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of assets.

disclosure: IFRS 13 93 d

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DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsLineItems

Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

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DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsTable

table

Disclosure of significant unobservable inputs used in fair value measurement of assets [table]

Schedule disclosing information related to significant unobservable inputs used in the fair value measurement of assets.

disclosure: IFRS 13 93 d

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DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityAbstract

Disclosure of significant unobservable inputs used in fair value measurement of equity [abstract]

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DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityExplanatory

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Disclosure of significant unobservable inputs used in fair value measurement of equity [text block]

The disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]]

disclosure: IFRS 13 93 d

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DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityLineItems

Disclosure of significant unobservable inputs used in fair value measurement of equity [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

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DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityTable

table

Disclosure of significant unobservable inputs used in fair value measurement of equity [table]

Schedule disclosing information related to significant unobservable inputs used in the fair value measurement of equity.

disclosure: IFRS 13 93 d

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DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesAbstract

Disclosure of significant unobservable inputs used in fair value measurement of liabilities [abstract]

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DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesExplanatory

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Disclosure of significant unobservable inputs used in fair value measurement of liabilities [text block]

The disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of liabilities.

disclosure: IFRS 13 93 d

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DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesLineItems

Disclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

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DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesTable

table

Disclosure of significant unobservable inputs used in fair value measurement of liabilities [table]

Schedule disclosing information related to significant unobservable inputs used in the fair value measurement of liabilities.

disclosure: IFRS 13 93 d

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DisclosureOfSubordinatedLiabilitiesExplanatory

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Disclosure of subordinated liabilities [text block]

The disclosure of subordinated liabilities. [Refer: Subordinated liabilities]

common practice: IAS 1 10 e

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DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory

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Disclosure of significant accounting policies [text block]

The entire disclosure for significant accounting policies applied by the entity.

disclosure: IAS 1 117

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DisclosureOfTaxReceivablesAndPayablesExplanatory

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Disclosure of tax receivables and payables [text block]

The disclosure of tax receivables and payables.

common practice: IAS 1 10 e

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DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract

Disclosure of temporary difference, unused tax losses and unused tax credits [abstract]

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DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory

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Disclosure of temporary difference, unused tax losses and unused tax credits [text block]

The disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unused tax credits [member]; Unused tax losses [member]; Temporary differences [member]]

disclosure: IAS 12 81 g

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DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems

Disclosure of temporary difference, unused tax losses and unused tax credits [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

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DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable

table

Disclosure of temporary difference, unused tax losses and unused tax credits [table]

Schedule disclosing information related to temporary differences, unused tax losses and unused tax credits.

disclosure: IAS 12 81 g

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DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract

Disclosure of terms and conditions of share-based payment arrangement [abstract]

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DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatory

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Disclosure of terms and conditions of share-based payment arrangement [text block]

The disclosure of the general terms and conditions of share-based payment arrangements. [Refer: Share-based payment arrangements [member]]

disclosure: IFRS 2 45

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DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItems

Disclosure of terms and conditions of share-based payment arrangement [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

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DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTable

table

Disclosure of terms and conditions of share-based payment arrangement [table]

Schedule disclosing information related to terms and conditions of share-based payment arrangements.

disclosure: IFRS 2 45

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DisclosureOfTradeAndOtherPayablesExplanatory

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Disclosure of trade and other payables [text block]

The disclosure of trade and other payables. [Refer: Trade and other payables]

common practice: IAS 1 10 e

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DisclosureOfTradeAndOtherReceivablesExplanatory

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Disclosure of trade and other receivables [text block]

The disclosure of trade and other receivables. [Refer: Trade and other receivables]

common practice: IAS 1 10 e

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DisclosureOfTradingIncomeExpenseExplanatory

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Disclosure of trading income (expense) [text block]

The disclosure of trading income (expense). [Refer: Trading income (expense)]

common practice: IAS 1 10 e

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DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsAbstract

Disclosure of transaction price allocated to remaining performance obligations [abstract]

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DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsExplanatory

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Disclosure of transaction price allocated to remaining performance obligations [text block]

The disclosure of the transaction price allocated to the remaining performance obligations in contracts with customers.

disclosure: IFRS 15 120 b i

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DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsLineItems

Disclosure of transaction price allocated to remaining performance obligations [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsTable

table

Disclosure of transaction price allocated to remaining performance obligations [table]

Schedule disclosing information related to the transaction price allocated to the remaining performance obligations in contracts with customers.

disclosure: IFRS 15 120 b i

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DisclosureOfTransactionsBetweenRelatedPartiesAbstract

Disclosure of transactions between related parties [abstract]

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DisclosureOfTransactionsBetweenRelatedPartiesExplanatory

text block

Disclosure of transactions between related parties [text block]

The disclosure of transactions between the entity and its related parties. [Refer: Related parties [member]]

disclosure: IAS 24 18

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DisclosureOfTransactionsBetweenRelatedPartiesLineItems

Disclosure of transactions between related parties [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

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DisclosureOfTransactionsBetweenRelatedPartiesTable

table

Disclosure of transactions between related parties [table]

Schedule disclosing information related to transactions between related parties.

disclosure: IAS 24 19

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DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAbstract

Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [abstract]

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DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationExplanatory

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Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [text block]

The disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in a business combination. [Refer: Business combinations [member]]

disclosure: IFRS 3 B64 l

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DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItems

Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationTable

table

Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [table]

Schedule disclosing information related to transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations.

disclosure: IFRS 3 B64 l

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DisclosureOfTransfersOfFinancialAssetsExplanatory

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Disclosure of transfers of financial assets [text block]

The disclosure of transfers of financial assets. [Refer: Financial assets]

disclosure: IFRS 7 Transfers of financial assets

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DisclosureOfTreasurySharesExplanatory

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Disclosure of treasury shares [text block]

The disclosure of treasury shares. [Refer: Treasury shares]

common practice: IAS 1 10 e

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DisclosureOfTypesOfInsuranceContractsAbstract

Disclosure of types of insurance contracts [abstract]

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DisclosureOfTypesOfInsuranceContractsExplanatory

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Disclosure of types of insurance contracts [text block]

The disclosure of types of insurance contracts. [Refer: Types of insurance contracts [member]]

common practice: IFRS 4 Disclosure – Expiry date 2021-01-01

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DisclosureOfTypesOfInsuranceContractsLineItems

Disclosure of types of insurance contracts [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

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DisclosureOfTypesOfInsuranceContractsTable

table

Disclosure of types of insurance contracts [table]

Schedule disclosing information related to types of insurance contracts.

common practice: IFRS 4 Disclosure – Expiry date 2021-01-01

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DisclosureOfUnconsolidatedStructuredEntitiesAbstract

Disclosure of unconsolidated structured entities [abstract]

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DisclosureOfUnconsolidatedStructuredEntitiesExplanatory

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Disclosure of unconsolidated structured entities [text block]

The disclosure of unconsolidated structured entities. [Refer: Unconsolidated structured entities [member]]

disclosure: IFRS 12 B4 e

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DisclosureOfUnconsolidatedStructuredEntitiesLineItems

Disclosure of unconsolidated structured entities [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

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DisclosureOfUnconsolidatedStructuredEntitiesTable

table

Disclosure of unconsolidated structured entities [table]

Schedule disclosing information related to unconsolidated structured entities.

disclosure: IFRS 12 B4 e

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DisclosureOfVoluntaryChangeInAccountingPolicyAbstract

Disclosure of voluntary change in accounting policy [abstract]

ifrs-full

DisclosureOfVoluntaryChangeInAccountingPolicyLineItems

Disclosure of voluntary change in accounting policy [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfVoluntaryChangeInAccountingPolicyTable

table

Disclosure of voluntary change in accounting policy [table]

Schedule disclosing information related to a voluntary change in accounting policy.

disclosure: IAS 8 29

ifrs-full

DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsAbstract

Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [abstract]

ifrs-full

DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsExplanatory

text block

Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [text block]

The disclosure of the yield curve used to discount cash flows that do not vary based on the returns on underlying items, applying paragraph 36 of IFRS 17.

disclosure: IFRS 17 120 – Effective 2021-01-01

ifrs-full

DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsLineItems

Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsTable

table

Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [table]

Schedule disclosing information related to the yield curve used to discount cash flows that do not vary based on the returns on underlying items.

disclosure: IFRS 17 120 – Effective 2021-01-01

ifrs-full

DisclosuresAboutOverlayApproachAbstract

Disclosures about overlay approach [abstract]

ifrs-full

DisclosuresAboutTemporaryExemptionFromIFRS9Abstract

Disclosures about temporary exemption from IFRS 9 [abstract]

ifrs-full

DisclosureThatRelatedPartyTransactionsWereMadeOnTermsEquivalentToThoseThatPrevailInArmsLengthTransactions

text

Disclosure that related party transactions were made on terms equivalent to those that prevail in arm’s length transactions

The disclosure that related party transactions were made on terms equivalent to those that prevail in arm’s length transactions, made only if such terms can be substantiated.

disclosure: IAS 24 23

ifrs-full

DisclosureWhetherLoansPayableInDefaultRemediedOrTermsOfLoansPayableRenegotiatedBeforeAuthorisationForIssueOfFinancialStatements

text

Explanation of whether default was remedied or terms of loans payable were renegotiated before financial statements were authorised for issue

The explanation of whether a default on loans payable was remedied, or terms of the loans payable were renegotiated, before the financial statements were authorised for issue.

disclosure: IFRS 7 18 c

ifrs-full

DiscontinuedOperationsMember

member

Discontinued operations [member]

This member stands for a component of an entity that either has been disposed of or is classified as held for sale, and that: (a) represents a separate major line of business or geographical area of operations; (b) is part of a single coordinated plan to dispose of a separate major line of business or geographical area of operations; or (c) is a subsidiary acquired exclusively with a view to resale. A component of an entity comprises operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity. [Refer: Subsidiaries [member]]

disclosure: IFRS 5 Presentation and Disclosure

ifrs-full

DiscountedCashFlowMember

member

Discounted cash flow [member]

This member stands for a specific valuation technique consistent with the income approach that involves analysing future cash flow amounts through the application of present value techniques and inputs (for example, weighted average cost of capital, long-term revenue growth rate, long-term pre-tax operating margin, discount for lack of marketability, control premium). [Refer: Income approach [member]; Weighted average [member]]

example: IFRS 13 B11 a, example: IFRS 13 IE63

ifrs-full

DiscountedUnguaranteedResidualValueOfAssetsSubjectToFinanceLease

X instant, debit

Discounted unguaranteed residual value of assets subject to finance lease

The amount of the discounted unguaranteed residual value of assets subject to finance leases. Unguaranteed residual value is the portion of the residual value of the underlying asset, the realisation of which by a lessor is not assured or is guaranteed solely by a party related to the lessor. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset.

disclosure: IFRS 16 94

ifrs-full

DiscountRateMeasurementInputMember

member

Discount rate, measurement input [member]

This member stands for a discount rate used as a measurement input used in valuation techniques based on a present value calculation.

common practice: IFRS 13 93 d

ifrs-full

DiscountRateUsedInCurrentMeasurementOfFairValueLessCostsOfDisposal

X.XX instant

Discount rate used in current measurement of fair value less costs of disposal

The discount rate used in the current measurement of fair value less costs of disposal.

disclosure: IAS 36 130 f iii

ifrs-full

DiscountRateUsedInPreviousMeasurementOfFairValueLessCostsOfDisposal

X.XX instant

Discount rate used in previous measurement of fair value less costs of disposal

The discount rate used in the previous measurement of fair value less costs of disposal.

disclosure: IAS 36 130 f iii

ifrs-full

DiscountRateUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalances

X.XX instant

Discount rate used to reflect time value of money, regulatory deferral account balances

The discount rate used to reflect the time value of money that is applicable to regulatory deferral account balances. [Refer: Regulatory deferral account balances [member]]

disclosure: IFRS 14 33 b

ifrs-full

DiscussionOfImpactThatInitialApplicationOfIFRSIsExpectedToHaveOnFinancialStatements

text

Discussion of impact that initial application of new IFRS is expected to have on financial statements

The discussion of the impact that the initial application of a new IFRS is expected to have on financial statements.

example: IAS 8 31 e i

ifrs-full

DisposalGroupsClassifiedAsHeldForSaleMember

member

Disposal groups classified as held for sale [member]

This member stands for groups of assets, which are to be disposed of together as a group in a single transaction, and the liabilities directly associated with those assets that will be transferred in the transaction.

disclosure: IFRS 5 Presentation and Disclosure, common practice: IFRS 5 38

ifrs-full

DisposalOfMajorSubsidiaryMember

member

Disposal of major subsidiary [member]

This member stands for the disposal of a major subsidiary. [Refer: Subsidiaries [member]]

example: IAS 10 22 a

ifrs-full

DisposalsAndRetirementsIntangibleAssetsAndGoodwill

X duration, credit

Disposals and retirements, intangible assets and goodwill

The decrease in intangible assets and goodwill resulting from disposals and retirements. [Refer: Intangible assets and goodwill]

common practice: IAS 38 118 e

ifrs-full

DisposalsAndRetirementsIntangibleAssetsAndGoodwillAbstract

Disposals and retirements, intangible assets and goodwill [abstract]

ifrs-full

DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwill

X duration, credit

Disposals and retirements, intangible assets other than goodwill

The decrease in intangible assets other than goodwill resulting from disposals and retirements. [Refer: Intangible assets other than goodwill]

common practice: IAS 38 118 e

ifrs-full

DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwillAbstract

Disposals and retirements, intangible assets other than goodwill [abstract]

ifrs-full

DisposalsAndRetirementsPropertyPlantAndEquipment

X duration, credit

Disposals and retirements, property, plant and equipment

The decrease in property, plant and equipment resulting from disposals and retirements. [Refer: Property, plant and equipment]

common practice: IAS 16 73 e

ifrs-full

DisposalsAndRetirementsPropertyPlantAndEquipmentAbstract

Disposals and retirements, property, plant and equipment [abstract]

ifrs-full

DisposalsBiologicalAssets

X duration, credit

Disposals, biological assets

The decrease in biological assets resulting from disposals. [Refer: Biological assets]

disclosure: IAS 41 50 c

ifrs-full

DisposalsIntangibleAssetsAndGoodwill

X duration, credit

Disposals, intangible assets and goodwill

The decrease in intangible assets and goodwill resulting from disposals. [Refer: Intangible assets and goodwill]

common practice: IAS 38 118 e ii

ifrs-full

DisposalsIntangibleAssetsOtherThanGoodwill

X duration, credit

Disposals, intangible assets other than goodwill

The decrease in intangible assets other than goodwill resulting from disposals. [Refer: Intangible assets other than goodwill]

disclosure: IAS 38 118 e ii

ifrs-full

DisposalsInvestmentProperty

X duration, credit

Disposals, investment property

The decrease in investment property resulting from disposals. [Refer: Investment property]

disclosure: IAS 40 76 c, disclosure: IAS 40 79 d iii

ifrs-full

DisposalsPropertyPlantAndEquipment

X duration, credit

Disposals, property, plant and equipment

The decrease in property, plant and equipment resulting from disposals. [Refer: Property, plant and equipment]

disclosure: IAS 16 73 e ii

ifrs-full

DistributionAndAdministrativeExpense

X duration, debit

Distribution and administrative expense

The amount of expense relating to distribution costs and administrative expenses. [Refer: Administrative expenses; Distribution costs]

common practice: IAS 1 85

ifrs-full

DistributionCosts

X duration, debit

Distribution costs

The amount of costs relating to the distribution of goods and services.

example: IAS 1 103, disclosure: IAS 1 99

ifrs-full

DividendPayables

X instant, credit

Dividend payables

The amount of dividends that the company has declared but not yet paid.

common practice: IAS 1 55

ifrs-full

DividendsClassifiedAsExpense

X duration, debit

Dividends classified as expense

The amount of dividends classified as an expense.

example: IAS 32 40

ifrs-full

DividendsPaid

X duration, debit

Dividends recognised as distributions to owners

The amount of dividends recognised as distributions to owners.

disclosure: IAS 1 107

ifrs-full

DividendsPaidClassifiedAsFinancingActivities

X duration, credit

Dividends paid, classified as financing activities

The cash outflow for dividends paid by the entity, classified as financing activities.

disclosure: IAS 7 31

ifrs-full

DividendsPaidClassifiedAsOperatingActivities

X duration, credit

Dividends paid, classified as operating activities

The cash outflow for dividends paid by the entity, classified as operating activities.

disclosure: IAS 7 31

ifrs-full

DividendsPaidOrdinaryShares

X duration, debit

Dividends paid, ordinary shares

The amount of dividends paid by the entity on ordinary shares. [Refer: Ordinary shares [member]]

disclosure: IAS 34 16A f

ifrs-full

DividendsPaidOrdinarySharesPerShare

X.XX duration

Dividends paid, ordinary shares per share

The amount of dividends paid per ordinary share.

disclosure: IAS 34 16A f

ifrs-full

DividendsPaidOtherShares

X duration, debit

Dividends paid, other shares

The amount of dividends paid by the entity on shares other than ordinary shares. [Refer: Ordinary shares [member]]

disclosure: IAS 34 16A f

ifrs-full

DividendsPaidOtherSharesPerShare

X.XX duration

Dividends paid, other shares per share

The amount of dividends paid per other share.

disclosure: IAS 34 16A f

ifrs-full

DividendsPaidToEquityHoldersOfParentClassifiedAsFinancingActivities

X duration, credit

Dividends paid to equity holders of parent, classified as financing activities

The cash outflow for dividends paid to equity holders of the parent, classified as financing activities.

common practice: IAS 7 17

ifrs-full

DividendsPaidToNoncontrollingInterests

X duration, credit

Dividends paid to non-controlling interests

The amount of dividends paid to non-controlling interests. [Refer: Non-controlling interests]

disclosure: IFRS 12 B10 a

ifrs-full

DividendsPaidToNoncontrollingInterestsClassifiedAsFinancingActivities

X duration, credit

Dividends paid to non-controlling interests, classified as financing activities

The cash outflow for dividends paid to non-controlling interests, classified as financing activities. [Refer: Non-controlling interests; Dividends paid to non-controlling interests]

common practice: IAS 7 17

ifrs-full

DividendsPayable

X instant, credit

Dividends payable, non-cash assets distributions

The amount of dividends payable by means of the distribution of non-cash assets to owners.

disclosure: IFRIC 17 16 a

ifrs-full

DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners

X duration

Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners

The amount of dividends proposed or declared after the reporting period but before financial statements are authorised for issue. Such dividends are not recognised as a liability at the end of the reporting period because no obligation exists at that time.

disclosure: IAS 1 137 a, disclosure: IAS 10 13

ifrs-full

DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare

X.XX duration

Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per share

The amount, per share, of dividends proposed or declared before financial statements were authorised for issue but not recognised as distribution to owners.

disclosure: IAS 1 137 a

ifrs-full

DividendsReceived

X duration, debit

Dividends received

The amount of dividends received.

disclosure: IFRS 12 B12 a

ifrs-full

DividendsReceivedClassifiedAsInvestingActivities

X duration, debit

Dividends received, classified as investing activities

The cash inflow from dividends received, classified as investing activities. [Refer: Dividends received]

disclosure: IAS 7 31

ifrs-full

DividendsReceivedClassifiedAsOperatingActivities

X duration, debit

Dividends received, classified as operating activities

The cash inflow from dividends received, classified as operating activities. [Refer: Dividends received]

disclosure: IAS 7 31

ifrs-full

DividendsReceivedFromAssociatesClassifiedAsInvestingActivities

X duration, debit

Dividends received from associates, classified as investing activities

The cash inflow representing dividends received from associates, classified as investing activities. [Refer: Associates [member]; Dividends received]

common practice: IAS 7 16

ifrs-full

DividendsReceivedFromInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivities

X duration, debit

Dividends received from investments accounted for using equity method, classified as investing activities

The cash inflow representing dividends received from investments that are accounted for using the equity method, classified as investing activities. [Refer: Investments accounted for using equity method; Dividends received]

common practice: IAS 7 16

ifrs-full

DividendsReceivedFromJointVenturesClassifiedAsInvestingActivities

X duration, debit

Dividends received from joint ventures, classified as investing activities

The cash inflow representing dividends received from joint ventures, classified as investing activities. [Refer: Joint ventures [member]; Dividends received]

common practice: IAS 7 16

ifrs-full

DividendsRecognisedAsDistributionsToNoncontrollingInterests

X duration, debit

Dividends recognised as distributions to non-controlling interests

The amount of dividends recognised as distributions to non-controlling interests. [Refer: Non-controlling interests]

common practice: IAS 1 106 d

ifrs-full

DividendsRecognisedAsDistributionsToOwnersOfParent

X duration, debit

Dividends recognised as distributions to owners of parent

The amount of dividends recognised as distributions to owners of the parent. [Refer: Parent [member]]

common practice: IAS 1 106 d

ifrs-full

DividendsRecognisedAsDistributionsToOwnersOfParentRelatingToCurrentYear

X duration, debit

Dividends recognised as distributions to owners of parent, relating to current year

The amount of dividends relating to the current year, recognised as distributions to owners of the parent. [Refer: Parent [member]]

common practice: IAS 1 106 d

ifrs-full

DividendsRecognisedAsDistributionsToOwnersOfParentRelatingToPriorYears

X duration, debit

Dividends recognised as distributions to owners of parent, relating to prior years

The amount of dividends relating to prior years, recognised as distributions to owners of the parent. [Refer: Parent [member]]

common practice: IAS 1 106 d

ifrs-full

DividendsRecognisedAsDistributionsToOwnersPerShare

X.XX duration

Dividends recognised as distributions to owners per share

The amount, per share, of dividends recognised as distributions to owners.

disclosure: IAS 1 107

ifrs-full

DividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeDerecognisedDuringPeriod

X duration, credit

Dividends recognised for investments in equity instruments designated at fair value through other comprehensive income, derecognised during period

The amount of dividends related to investments in equity instruments that the entity has designated at fair value through other comprehensive income, derecognised during the reporting period. [Refer: Investments in equity instruments designated at fair value through other comprehensive income [member]]

disclosure: IFRS 7 11A d

ifrs-full

DividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeHeldAtEndOfReportingPeriod

X duration, credit

Dividends recognised for investments in equity instruments designated at fair value through other comprehensive income, held at end of reporting period

The amount of dividends related to investments in equity instruments that the entity has designated at fair value through other comprehensive income, held at the end of the reporting period. [Refer: Investments in equity instruments designated at fair value through other comprehensive income [member]]

disclosure: IFRS 7 11A d

ifrs-full

DomicileOfEntity

text

Domicile of entity

The country of domicile of the entity. [Refer: Country of domicile [member]]

disclosure: IAS 1 138 a

ifrs-full

DonationsAndSubsidiesExpense

X duration, debit

Donations and subsidies expense

The amount of expense arising from donations and subsidies.

common practice: IAS 1 112 c

ifrs-full

EarningsPerShareAbstract

Earnings per share [abstract]

ifrs-full

EarningsPerShareExplanatory

text block

Earnings per share [text block]

The disclosure of earnings per share.

disclosure: IAS 33 66

ifrs-full

EarningsPerShareLineItems

Earnings per share [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

EarningsPerShareTable

table

Earnings per share [table]

Schedule disclosing information related to earnings per share.

disclosure: IAS 33 66

ifrs-full

EffectiveDateOfRevaluationRightofuseAssets

text

Effective date of revaluation, right-of-use assets

The effective date of the revaluation for right-of-use assets stated at revalued amounts. [Refer: Right-of-use assets]

disclosure: IFRS 16 57

ifrs-full

EffectiveDatesOfRevaluationIntangibleAssetsOtherThanGoodwill

text

Effective dates of revaluation, intangible assets other than goodwill

The effective dates of revaluation for classes of intangible assets other than goodwill stated at revalued amounts. [Refer: Intangible assets other than goodwill]

disclosure: IAS 38 124 a i

ifrs-full

EffectiveDatesOfRevaluationPropertyPlantAndEquipment

text

Effective dates of revaluation, property, plant and equipment

The effective dates of the revaluation for items of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment]

disclosure: IAS 16 77 a

ifrs-full

EffectiveInterestRateDeterminedOnDateOfReclassificationOfFinancialAssetsFirstApplicationOfIFRS9

X.XX instant

Effective interest rate determined on date of reclassification of financial assets out of fair value through profit or loss category, initial application of IFRS 9

The effective interest rate determined on the date that the entity reclassifies its financial assets out of fair value through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial assets]

disclosure: IFRS 7 42N a

ifrs-full

EffectiveInterestRateDeterminedOnDateOfReclassificationOfFinancialLiabilitiesFirstApplicationOfIFRS9

X.XX instant

Effective interest rate determined on date of reclassification of financial liabilities out of fair value through profit or loss category, initial application of IFRS 9

The effective interest rate determined on the date that the entity reclassifies its financial liabilities out of fair value through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial liabilities]

disclosure: IFRS 7 42N a

ifrs-full

EffectiveInterestRateOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets

X.XX instant

Effective interest rate of financial assets reclassified out of available-for-sale financial assets

The effective interest rate of financial assets reclassified out of the available-for-sale measurement category. [Refer: Financial assets]

disclosure: IFRS 7 12A f – Expiry date 2021-01-01

ifrs-full

EffectiveInterestRateOfFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLoss

X.XX instant

Effective interest rate of financial assets reclassified out of financial assets at fair value through profit or loss

The effective interest rate of financial assets reclassified out of the fair value through profit or loss measurement category. [Refer: Financial assets at fair value through profit or loss]

disclosure: IFRS 7 12A f – Expiry date 2021-01-01

ifrs-full

EffectOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAxis

axis

Effect of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 17 113 b – Effective 2021-01-01

ifrs-full

EffectOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesMember

member

Effect of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [member]

This member stands for the effect of the adjustments for financial statement line items affected by the change of the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features; Insurance finance income (expenses)]

disclosure: IFRS 17 113 b – Effective 2021-01-01

ifrs-full

EffectOfAssetCeilingMember

member

Effect of asset ceiling [member]

This member stands for the effect of asset ceiling in a defined benefit plan. Asset ceiling is the present value of any economic benefits available in the form of refunds from the defined benefit plan or reductions in future contributions to the defined benefit plan. [Refer: Defined benefit plans [member]]

disclosure: IAS 19 140 a iii

ifrs-full

EffectOfExchangeRateChangesOnCashAndCashEquivalents

X duration, debit

Effect of exchange rate changes on cash and cash equivalents

The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents]

disclosure: IAS 7 25, disclosure: IAS 7 28

ifrs-full

EffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstract

Effect of exchange rate changes on cash and cash equivalents [abstract]

ifrs-full

EffectOfOverlayApproachReclassificationAxis

axis

Effect of overlay approach reclassification [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 4 39L e – Effective on first application of IFRS 9

ifrs-full

EffectOfOverlayApproachReclassificationMember

member

Effect of overlay approach reclassification [member]

This member stands for the effect of the overlay approach reclassification.

disclosure: IFRS 4 39L e – Effective on first application of IFRS 9

ifrs-full

EffectOfTransitionToIFRSsMember

member

Effect of transition to IFRSs [member]

This member stands for the financial effect of the transition from previous GAAP to IFRSs. [Refer: Previous GAAP [member]; IFRSs [member]]

disclosure: IFRS 1 24

ifrs-full

EffectOnAdjustmentToContractualServiceMarginOfChoiceNotToAdjustContractualServiceMarginForSomeChangesInFulfilmentCashFlowsForContractsWithDirectParticipationFeatures

X duration, credit

Effect on adjustment to contractual service margin of choice not to adjust contractual service margin for some changes in fulfilment cash flows for contracts with direct participation features

The amount of the effect on the adjustment to the contractual service margin in the current period of a choice not to adjust the contractual service margin for some changes in the fulfilment cash flows of contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features]

disclosure: IFRS 17 112 – Effective 2021-01-01

ifrs-full

EightYearsBeforeReportingYearMember

member

Eight years before reporting year [member]

This member stands for a year that ended eight years before the end of the reporting year.

disclosure: IFRS 17 130 – Effective 2021-01-01

ifrs-full

ElectricityDistributionMember

member

Electricity distribution [member]

This member stands for an entity’s activity related to distribution of electricity.

example: IFRS 14 IE2, example: IFRS 14 33

ifrs-full

EliminationOfIntersegmentAmountsMember

member

Elimination of intersegment amounts [member]

This member stands for the elimination of intersegment amounts in the reconciliations of total segment amounts to amounts recognised in the entity’s financial statements.

example: IFRS 8 IG4, example: IFRS 8 28

ifrs-full

EmployeeBenefitsExpense

X duration, debit

Employee benefits expense

The expense of all forms of consideration given by an entity in exchange for a service rendered by employees or for the termination of employment.

example: IAS 1 102, disclosure: IAS 1 99, disclosure: IAS 1 104

ifrs-full

EmployeeContributions

X duration, credit

Employee contributions

The amount of employee contributions to retirement benefit plans.

disclosure: IAS 26 35 b ii

ifrs-full

EmployerContributions

X duration, credit

Employer contributions

The amount of employer contributions to retirement benefit plans.

disclosure: IAS 26 35 b i

ifrs-full

EnergyExpense

X duration, debit

Energy expense

The amount of expense arising from the consumption of energy.

common practice: IAS 1 112 c

ifrs-full

EnergyTransmissionCharges

X duration, debit

Energy transmission charges

The amount of charges related to transmission of energy.

common practice: IAS 1 112 c

ifrs-full

EnteringIntoSignificantCommitmentsOrContingentLiabilitiesMember

member

Entering into significant commitments or contingent liabilities [member]

This member stands for entering into significant commitments or contingent liabilities. [Refer: Contingent liabilities [member]]

example: IAS 10 22 i

ifrs-full

EntitysOwnEquityInstrumentsMember

member

Entity’s own equity instruments [member]

This member stands for equity instruments issued by the entity. It also represents the standard value for the “Classes of entity’s own equity instruments” axis if no other member is used.

disclosure: IFRS 13 93

ifrs-full

EntitysTotalForAssociatesMember

member

Entity’s total for associates [member]

This member stands for the standard value for the “Associates” axis if no other member is used.

disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 d, disclosure: IFRS 4 39M – Effective on first application of IFRS 9, disclosure: IFRS 4 39J – Expiry date 2021-01-01

ifrs-full

EntitysTotalForBusinessCombinationsMember

member

Entity’s total for business combinations [member]

This member stands for the standard value for the “Business combinations” axis if no other member is used.

disclosure: IFRS 3 B64, disclosure: IFRS 3 B67

ifrs-full

EntitysTotalForCashgeneratingUnitsMember

member

Entity’s total for cash-generating units [member]

This member stands for the standard value for the “Cash-generating units” axis if no other member is used.

disclosure: IAS 36 134, disclosure: IAS 36 135

ifrs-full

EntitysTotalForConsolidatedStructuredEntitiesMember

member

Entity’s total for consolidated structured entities [member]

This member stands for the standard value for the “Consolidated structured entities” axis if no other member is used.

disclosure: IFRS 12 Nature of the risks associated with an entity’s interests in consolidated structured entities

ifrs-full

EntitysTotalForExternalCreditGradesMember

member

Entity’s total for external credit grades [member]

This member stands for the standard value for the “External credit grades” axis if no other member is used.

disclosure: IFRS 4 39G a – Expiry date 2021-01-01, example: IFRS 7 IG20C, example: IFRS 7 35M, example: IFRS 7 IG24 a – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01

ifrs-full

EntitysTotalForImpairmentOfFinancialAssetsMember

member

Entity’s total for impairment of financial assets [member]

This member stands for the standard value for the “Impairment of financial assets” axis if no other member is used.

disclosure: IFRS 7 37 – Expiry date 2021-01-01

ifrs-full

EntitysTotalForIndividualAssetsOrCashgeneratingUnitsMember

member

Entity’s total for individual assets or cash-generating units [member]

This member stands for the standard value for the “Individual assets or cash-generating units” axis if no other member is used.

disclosure: IAS 36 130

ifrs-full

EntitysTotalForInternalCreditGradesMember

member

Entity’s total for internal credit grades [member]

This member stands for the standard value for the “Internal credit grades” axis if no other member is used.

disclosure: IFRS 4 39G a – Expiry date 2021-01-01, example: IFRS 7 IG20C, example: IFRS 7 35M, example: IFRS 7 IG25 b – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01

ifrs-full

EntitysTotalForJointOperationsMember

member

Entity’s total for joint operations [member]

This member stands for the standard value for the “Joint operations” axis if no other member is used.

disclosure: IFRS 12 B4 c

ifrs-full

EntitysTotalForJointVenturesMember

member

Entity’s total for joint ventures [member]

This member stands for the standard value for the “Joint ventures” axis if no other member is used.

disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 b, disclosure: IFRS 4 39M – Effective on first application of IFRS 9, disclosure: IFRS 4 39J – Expiry date 2021-01-01

ifrs-full

EntitysTotalForProbabilityOfDefaultMember

member

Entity’s total for probability of default [member]

This member stands for the standard value for the “Probability of default” axis if no other member is used.

example: IFRS 7 IG20C, example: IFRS 7 35M

ifrs-full

EntitysTotalForRelatedPartiesMember

member

Entity’s total for related parties [member]

This member stands for the standard value for the “Categories of related parties” axis if no other member is used.

disclosure: IAS 24 19

ifrs-full

EntitysTotalForSegmentConsolidationItemsMember

member

Entity’s total for segment consolidation items [member]

This member stands for the standard value for the “Segment consolidation items” axis if no other member is used.

disclosure: IFRS 8 28

ifrs-full

EntitysTotalForSubsidiariesMember

member

Entity’s total for subsidiaries [member]

This member stands for the standard value for the “Subsidiaries” axis if no other member is used.

disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 a

ifrs-full

EntitysTotalForUnconsolidatedStructuredEntitiesMember

member

Entity’s total for unconsolidated structured entities [member]

This member stands for the standard value for the “Unconsolidated structured entities” axis if no other member is used.

disclosure: IFRS 12 B4 e

ifrs-full

EntitysTotalForUnconsolidatedSubsidiariesMember

member

Entity’s total for unconsolidated subsidiaries [member]

This member stands for the standard value for the “Unconsolidated subsidiaries” axis if no other member is used.

disclosure: IFRS 12 19B

ifrs-full

Equity

X instant, credit

Equity

The amount of residual interest in the assets of the entity after deducting all its liabilities.

disclosure: IAS 1 55, disclosure: IAS 1 78 e, disclosure: IFRS 1 24 a, disclosure: IFRS 1 32 a i, disclosure: IFRS 13 93 a, disclosure: IFRS 13 93 b, disclosure: IFRS 13 93 e

ifrs-full

EquityAbstract

Equity [abstract]

ifrs-full

EquityAndLiabilities

X instant, credit

Equity and liabilities

The amount of the entity’s equity and liabilities. [Refer: Equity; Liabilities]

disclosure: IAS 1 55

ifrs-full

EquityAndLiabilitiesAbstract

Equity and liabilities [abstract]

ifrs-full

EquityAttributableToOwnersOfParent

X instant, credit

Equity attributable to owners of parent

The amount of equity attributable to the owners of the parent. This specifically excludes non-controlling interest.

disclosure: IAS 1 54 r

ifrs-full

EquityAttributableToOwnersOfParentMember

member

Equity attributable to owners of parent [member]

This member stands for equity attributable to the owners of the parent.

disclosure: IAS 1 106

ifrs-full

EquityInstrumentsAmountContributedToFairValueOfPlanAssets

X instant, debit

Equity instruments, amount contributed to fair value of plan assets

The amount instruments representing equity (rather than debt) contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]

example: IAS 19 142 b

ifrs-full

EquityInstrumentsHeld

X instant, debit

Equity instruments held

The amount of instruments held by the entity that provide evidence of a residual interest in the assets of another entity after deducting all of its liabilities.

common practice: IAS 1 55

ifrs-full

EquityInterestsOfAcquirer

X instant, credit

Equity interests of acquirer

The fair value, at the acquisition date, of equity interests of the acquirer transferred as consideration in a business combination. [Refer: Business combinations [member]]

disclosure: IFRS 3 B64 f iv

ifrs-full

EquityInvestmentsMember

member

Equity investments [member]

This member stands for investments in equity instruments.

example: IFRS 7 IG40B, example: IFRS 7 6

ifrs-full

EquityLiabilitiesAndRegulatoryDeferralAccountCreditBalances

X instant, credit

Equity, liabilities and regulatory deferral account credit balances

The amount of equity, liabilities and regulatory deferral account credit balances. [Refer: Equity; Liabilities; Regulatory deferral account credit balances]

disclosure: IFRS 14 21

ifrs-full

EquityMember

member

Equity [member]

This member stands for the residual interest in the assets of the entity after deducting all its liabilities. It also represents the standard value for the “Components of equity” axis if no other member is used.

disclosure: IAS 1 106

ifrs-full

EquityPriceRiskMember

member

Equity price risk [member]

This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in equity prices. [Refer: Financial instruments, class [member]]

example: IFRS 7 IG32, example: IFRS 7 40 a

ifrs-full

EquityReclassifiedIntoFinancialLiabilities

X duration

Equity reclassified into financial liabilities

The amount of equity reclassified into financial liabilities. [Refer: Equity; Financial liabilities]

disclosure: IAS 1 80A

ifrs-full

EstimatedCashFlowsOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets

X duration, debit

Estimated cash flows of financial assets reclassified out of available-for-sale financial assets

The estimated cash flows of financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale]

disclosure: IFRS 7 12A f – Expiry date 2021-01-01

ifrs-full

EstimatedCashFlowsOfFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLoss

X duration, debit

Estimated cash flows of financial assets reclassified out of financial assets at fair value through profit or loss

The estimated cash flows of financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]

disclosure: IFRS 7 12A f – Expiry date 2021-01-01

ifrs-full

EstimatedFinancialEffectContingentLiabilitiesInBusinessCombination

X instant, credit

Estimated financial effect, contingent liabilities in business combination

The amount of the estimated financial effect of contingent liabilities in a business combination that were not recognised because their fair value cannot be measured reliably. [Refer: Contingent liabilities [member]]

disclosure: IFRS 3 B64 j i

ifrs-full

EstimatedFinancialEffectOfContingentAssets

X instant, debit

Estimated financial effect of contingent assets

The amount of the estimated financial effect of possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity.

disclosure: IAS 37 89

ifrs-full

EstimatedFinancialEffectOfContingentLiabilities

X instant, credit

Estimated financial effect of contingent liabilities

The amount of the estimated financial effect of contingent liabilities. [Refer: Contingent liabilities [member]]

disclosure: IAS 37 86 a

ifrs-full

EstimateOfContributionsExpectedToBePaidToPlan

X duration, credit

Estimate of contributions expected to be paid to plan for next annual reporting period

The estimate of the expected contributions to be made to a defined benefit plan for the next annual reporting period. [Refer: Defined benefit plans [member]]

disclosure: IAS 19 147 b, disclosure: IAS 19 148 d iii

ifrs-full

EstimateOfUndiscountedClaimsThatAriseFromContractsWithinScopeOfIFRS17

X instant, credit

Estimate of undiscounted claims that arise from contracts within scope of IFRS 17

The estimate of the undiscounted amount of the claims that arise from contracts within the scope of IFRS 17.

disclosure: IFRS 17 130 – Effective 2021-01-01

ifrs-full

EstimatesOfPresentValueOfFutureCashFlowsMember

member

Estimates of present value of future cash flows [member]

This member stands for the estimates of the present value of the future cash flows related to insurance contracts. [Refer: Insurance contracts [member]]

disclosure: IFRS 17 100 c i – Effective 2021-01-01, disclosure: IFRS 17 101 a – Effective 2021-01-01

ifrs-full

EstimatesOfPresentValueOfFutureCashInflowsMember

member

Estimates of present value of future cash inflows [member]

This member stands for the estimates of the present value of future cash flows inflows related to insurance contracts. [Refer: Insurance contracts [member]]

disclosure: IFRS 17 107 b – Effective 2021-01-01

ifrs-full

EstimatesOfPresentValueOfFutureCashOutflowsInflowsThatAriseFromContractsWithinScopeOfIFRS17ThatAreLiabilities

X instant, credit

Estimates of present value of future cash outflows (inflows) that arise from contracts within scope of IFRS 17 that are liabilities

The amount of the estimates of the present value of future cash outflows (inflows) that arise from contracts within the scope of IFRS 17 that are liabilities.

disclosure: IFRS 17 132 b ii – Effective 2021-01-01

ifrs-full

EstimatesOfPresentValueOfFutureCashOutflowsMember

member

Estimates of present value of future cash outflows [member]

This member stands for the estimates of the present value of future cash flows outflows related to insurance contracts. [Refer: Insurance contracts [member]]

disclosure: IFRS 17 107 a – Effective 2021-01-01

ifrs-full

EstimatesOfPresentValueOfFutureCashOutflowsOtherThanInsuranceAcquisitionCashFlowsMember

member

Estimates of present value of future cash outflows other than insurance acquisition cash flows [member]

This member stands for the estimates of the present value of future cash outflows other than the insurance acquisition cash flows. [Refer: Estimates of present value of insurance acquisition cash flows [member]]

disclosure: IFRS 17 107 a – Effective 2021-01-01

ifrs-full

EstimatesOfPresentValueOfInsuranceAcquisitionCashFlowsMember

member

Estimates of present value of insurance acquisition cash flows [member]

This member stands for the estimates of the present value of the insurance acquisition cash flows. Insurance acquisition cash flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts that are directly attributable to the portfolio of insurance contracts to which the group belongs. Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts within the portfolio.

disclosure: IFRS 17 107 a – Effective 2021-01-01

ifrs-full

EventsOfReclassificationOfFinancialAssetsAxis

axis

Events of reclassification of financial assets [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 7 12B

ifrs-full

EventsOfReclassificationOfFinancialAssetsMember

member

Events of reclassification of financial assets [member]

This member stands for the events of reclassification of financial assets. It also represents the standard value for the “Events of reclassification of financial assets” axis if no other member is used. [Refer: Financial assets]

disclosure: IFRS 7 12B

ifrs-full

ExchangeDifferencesOnTranslationAbstract

Exchange differences on translation [abstract]

ifrs-full

ExciseTaxPayables

X instant, credit

Excise tax payables

The amount of payables related to excise tax.

common practice: IAS 1 78

ifrs-full

ExercisePriceOfOutstandingShareOptions2019

X.XX instant

Exercise price of outstanding share options

The exercise price of outstanding share options.

disclosure: IFRS 2 45 d

ifrs-full

ExercisePriceShareOptionsGranted2019

X.XX duration

Exercise price, share options granted

The exercise price of share options granted.

disclosure: IFRS 2 47 a i

ifrs-full

ExpectedCashOutflowOnRedemptionOrRepurchaseOfPuttableFinancialInstruments

X duration, credit

Expected cash outflow on redemption or repurchase of puttable financial instruments

The expected cash outflow on the redemption or repurchase of puttable financial instruments classified as equity. [Refer: Liquidity risk [member]; Financial instruments, class [member]]

disclosure: IAS 1 136A c

ifrs-full

ExpectedCreditLossesCollectivelyAssessedMember

member

Expected credit losses collectively assessed [member]

This member stands for expected credit losses that are collectively assessed. [Refer: Method of assessment of expected credit losses [member]]

example: IFRS 7 IG20B, example: IFRS 7 35H, example: IFRS 7 35I

ifrs-full

ExpectedCreditLossesIndividuallyAssessedMember

member

Expected credit losses individually assessed [member]

This member stands for expected credit losses that are individually assessed. [Refer: Method of assessment of expected credit losses [member]]

example: IFRS 7 IG20B, example: IFRS 7 35H, example: IFRS 7 35I

ifrs-full

ExpectedCreditLossRate

X.XX instant

Expected credit loss rate

The rate of expected credit losses, calculated as percentage of the gross carrying amount. Expected credit losses are the weighted average of credit losses with the respective risks of a default occurring as the weights.

example: IFRS 7 IG20D, example: IFRS 7 35N

ifrs-full

ExpectedDividendAsPercentageShareOptionsGranted

X.XX duration

Expected dividend as percentage, share options granted

The percentage of an expected dividend used to calculate the fair value of share options granted.

disclosure: IFRS 2 47 a i

ifrs-full

ExpectedDividendShareOptionsGranted

X duration

Expected dividend, share options granted

The amount of an expected dividend used to calculate the fair value of share options granted.

disclosure: IFRS 2 47 a i

ifrs-full

ExpectedReimbursementContingentLiabilitiesInBusinessCombination

X instant, debit

Expected reimbursement, contingent liabilities in business combination

The amount expected to be reimbursed by another party on expenditures to settle contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]

disclosure: IFRS 3 B67 c, disclosure: IFRS 3 B64 j

ifrs-full

ExpectedReimbursementOtherProvisions

X instant, debit

Expected reimbursement, other provisions

The amount expected to be reimbursed by another party on expenditures to settle other provisions. [Refer: Other provisions]

disclosure: IAS 37 85 c

ifrs-full

ExpenseArisingFromExplorationForAndEvaluationOfMineralResources

X duration, debit

Expense arising from exploration for and evaluation of mineral resources

The amount of expense arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource.

disclosure: IFRS 6 24 b

ifrs-full

ExpenseArisingFromInsuranceContracts

X duration, debit

Expense arising from insurance contracts

The amount of expense arising from insurance contracts. [Refer: Types of insurance contracts [member]]

disclosure: IFRS 4 37 b – Expiry date 2021-01-01

ifrs-full

ExpenseByNature

X duration, debit

Expenses, by nature

The amount of expenses aggregated according to their nature (for example, depreciation, purchases of materials, transport costs, employee benefits and advertising costs), and not reallocated among functions within the entity.

disclosure: IAS 1 99

ifrs-full

ExpenseByNatureAbstract

Expenses by nature [abstract]

ifrs-full

ExpenseDueToUnwindingOfDiscountOnProvisions

X duration, debit

Expense due to unwinding of discount on provisions

The amount of expense recognised due to the unwinding of the discount on provisions, resulting from the effect of the passage of time. [Refer: Other provisions]

common practice: IAS 1 112 c

ifrs-full

ExpenseForPolicyholderClaimsAndBenefitsWithoutReductionForReinsuranceHeld

X duration, debit

Expense for policyholder claims and benefits, without reduction for reinsurance held

The amount of expense for policyholder claims and benefits, without any reduction for reinsurance held.

example: IAS 1 85 – Expiry date 2021-01-01, example: IFRS 4 IG24 c – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01

ifrs-full

ExpenseFromCashsettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets

X duration, debit

Expense from cash-settled share-based payment transactions in which goods or services received did not qualify for recognition as assets

The amount of expense arising from cash-settled share-based payment transactions in which the goods or services received did not qualify for recognition as assets. [Refer: Expense from share-based payment transactions in which goods or services received did not qualify for recognition as assets]

common practice: IAS 1 112 c

ifrs-full

ExpenseFromContinuingInvolvementInDerecognisedFinancialAssets

X duration, debit

Expense from continuing involvement in derecognised financial assets

The amount of expense recognised from the entity’s continuing involvement in derecognised financial assets (for example, fair value changes in derivative instruments). [Refer: Financial assets; Derivatives [member]]

disclosure: IFRS 7 42G b

ifrs-full

ExpenseFromContinuingInvolvementInDerecognisedFinancialAssetsCumulativelyRecognised

X instant, debit

Expense from continuing involvement in derecognised financial assets cumulatively recognised

The amount of cumulative expense recognised from the entity’s continuing involvement in derecognised financial assets (for example, fair value changes in derivative instruments). [Refer: Expense from continuing involvement in derecognised financial assets; Derivatives [member]]

disclosure: IFRS 7 42G b

ifrs-full

ExpenseFromEquitysettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets

X duration, debit

Expense from equity-settled share-based payment transactions in which goods or services received did not qualify for recognition as assets

The amount of expense arising from equity-settled share-based payment transactions in which the goods or services received did not qualify for recognition as assets. [Refer: Expense from share-based payment transactions in which goods or services received did not qualify for recognition as assets]

disclosure: IFRS 2 51 a

ifrs-full

ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets

X duration, debit

Expense from share-based payment transactions in which goods or services received did not qualify for recognition as assets

The amount of expense arising from share-based payment transactions in which the goods or services received did not qualify for recognition as assets.

disclosure: IFRS 2 51 a

ifrs-full

ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssetsAbstract

Expense from share-based payment transactions in which goods or services received did not qualify for recognition as assets [abstract]

ifrs-full

ExpenseFromSharebasedPaymentTransactionsWithEmployees

X duration, debit

Expense from share-based payment transactions with employees

The amount of expense from share-based payment transactions with employees.

common practice: IAS 1 112 c

ifrs-full

ExpenseIncomeIncludedInProfitOrLossLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued

X duration, credit

Expense (income) included in profit or loss, liabilities under insurance contracts and reinsurance contracts issued

The increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued resulting from expense or income included in profit or loss. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]

example: IFRS 4 IG37 d – Expiry date 2021-01-01, example: IFRS 4 37 e – Expiry date 2021-01-01

ifrs-full

ExpenseOfRestructuringActivities

X duration, debit

Expense of restructuring activities

The amount of expense relating to restructuring. Restructuring is a programme that is planned and controlled by management and materially changes either the scope of a business undertaken by an entity or the manner in which that business is conducted. Such programmes include: (a) the sale or termination of a line of business; (b) closure of business locations in a country or region or the relocation of activities from one country or region to another; (c) changes in management structure; and (d) fundamental reorganisations that have a material effect on the nature and focus of the entity’s operations.

disclosure: IAS 1 98 b

ifrs-full

ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction

X duration, debit

Expense recognised during period for bad and doubtful debts for related party transaction

The amount of expense recognised during the period in respect of bad or doubtful debts due from related parties. [Refer: Related parties [member]]

disclosure: IAS 24 18 d

ifrs-full

ExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsed

X duration, debit

Expense relating to leases of low-value assets for which recognition exemption has been used

The amount of the expense relating to leases of low-value assets accounted for applying paragraph 6 of IFRS 16. This expense shall not include the expense relating to short-term leases of low-value assets.

disclosure: IFRS 16 53 d

ifrs-full

ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed

X duration, debit

Expense relating to short-term leases for which recognition exemption has been used

The amount of the expense relating to short-term leases accounted for applying paragraph 6 of IFRS 16. This expense need not include the expense relating to leases with a lease term of one month or less. Short-term lease is a lease that, at the commencement date, has a lease term of 12 months or less. A lease that contains a purchase option is not a short-term lease.

disclosure: IFRS 16 53 c

ifrs-full

ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities

X duration, debit

Expense relating to variable lease payments not included in measurement of lease liabilities

The amount of the expense relating to variable lease payments not included in the measurement of lease liabilities. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time. [Refer: Lease liabilities]

disclosure: IFRS 16 53 e

ifrs-full

ExpensesArisingFromReinsuranceHeld

X duration, debit

Expenses arising from reinsurance held

The amount of expenses relating to reinsurance contracts held.

example: IAS 1 85 – Expiry date 2021-01-01, example: IFRS 4 IG24 d – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01

ifrs-full

ExpensesFromAllocationOfPremiumsPaidToReinsurer

X duration, debit

Expenses from allocation of premiums paid to reinsurer

The amount of expenses from an allocation of the premiums paid to the reinsurer. [Refer: Reinsurance contracts held [member]]

disclosure: IFRS 17 86 – Effective 2021-01-01

ifrs-full

ExpensesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome

X duration, debit

Expenses on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss

The amount of expenses recognised in profit or loss on financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income]

disclosure: IFRS 7 12A e – Expiry date 2021-01-01

ifrs-full

ExpensesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss

X duration, debit

Expenses on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss

The amount of expenses recognised in profit or loss on financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]

disclosure: IFRS 7 12A e – Expiry date 2021-01-01

ifrs-full

ExplanationHowServiceConcessionArrangementHasBeenClassified

text

Explanation of how service concession arrangement has been classified

The explanation of how a service concession arrangement has been classified. [Refer: Service concession arrangements [member]]

disclosure: SIC 29 6 e

ifrs-full

ExplanationOfAccountingPoliciesAndMethodsOfComputationFollowedInInterimFinancialStatements

text block

Description of accounting policies and methods of computation followed in interim financial statements [text block]

The disclosure of a statement that the same accounting policies and methods of computation are followed in the interim financial statements as compared with the most recent annual financial statements or, if those policies or methods have been changed, a description of the nature and effect of the changes.

disclosure: IAS 34 16A a

ifrs-full

ExplanationOfAdjustmentsBetweenDenominatorsUsedToCalculateBasicAndDilutedEarningsPerShare

text

Explanation of adjustments between denominators used to calculate basic and diluted earnings per share

The reconciliation of the denominators used in calculating basic and diluted earnings per share to each other.

disclosure: IAS 33 70 b

ifrs-full

ExplanationOfAdjustmentsOfNumeratorToCalculateBasicEarningsPerShare

text

Explanation of adjustments of numerator to calculate basic earnings per share

The explanation of the adjustments made to the numerator in the calculation of the basic earnings per share.

disclosure: IAS 33 70 a

ifrs-full

ExplanationOfAdjustmentsOfNumeratorToCalculateDilutedEarningsPerShare

text

Explanation of adjustments of numerator to calculate diluted earnings per share

The explanation of the adjustments made to the numerator in the calculation of diluted earnings per share.

disclosure: IAS 33 70 a

ifrs-full

ExplanationOfAdjustmentsThatWouldBeNecessaryToAchieveFairPresentation

text

Explanation of adjustments that would be necessary to achieve fair presentation

The explanation of the adjustments to items in the financial statements that management has concluded would be necessary to achieve a fair presentation in circumstances in which management concludes that compliance with a requirement in an IFRS would be so misleading that it would conflict with the objective of financial statements set out in the Conceptual Framework, but the relevant regulatory framework prohibits departure from the requirement.

disclosure: IAS 1 23 b

ifrs-full

ExplanationOfAmountOfAnyGainRecognisedAndLineItemInStatementOfComprehensiveIncomeInWhichGainIsRecognisedInBargainPurchase

text

Description of line item in statement of comprehensive income in which gain in bargain purchase transaction is recognised

The description of the line item in the statement of comprehensive income in which a gain in a bargain purchase transaction is recognised. [Refer: Gain recognised in bargain purchase transaction]

disclosure: IFRS 3 B64 n i

ifrs-full

ExplanationOfAmountReclassifiedBetweenProfitOrLossAndOtherComprehensiveIncomeApplyingOverlayApproach

text

Explanation of amount reclassified between profit or loss and other comprehensive income applying overlay approach

The explanation of the amount reclassified between profit or loss and other comprehensive income when applying the overlay approach, in a way that enables users of financial statements to understand how that amount is derived.

disclosure: IFRS 4 39L d – Effective on first application of IFRS 9

ifrs-full

ExplanationOfAnyChangesInRangeOfOutcomesUndiscountedAndReasonsForThoseChangesForContingentConsideration

text

Explanation of any changes in range of undiscounted outcomes and reasons for those changes for contingent consideration

The explanation of any changes in the range of undiscounted outcomes and the reasons for those changes for contingent consideration assets or liabilities in a business combination. [Refer: Business combinations [member]]

disclosure: IFRS 3 B67 b ii

ifrs-full

ExplanationOfAnyChangesInRecognisedAmountsOfContingentConsideration

text

Explanation of any changes in recognised amounts of contingent consideration

The explanation of any changes in recognised amounts of contingent consideration assets or liabilities in a business combination. [Refer: Business combinations [member]]

disclosure: IFRS 3 B67 b i

ifrs-full

ExplanationOfAssetsAcquiredByWayOfGovernmentGrantAndInitiallyRecognisedAtFairValue

text

Explanation of assets acquired by way of government grant and initially recognised at fair value

The explanation of whether assets acquired by way of government grants and initially recognised at fair value are measured after recognition under the cost model or the revaluation model. [Refer: At fair value [member]; Government [member]; Government grants]

disclosure: IAS 38 122 c iii

ifrs-full

ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments

text

Explanation of sources of estimation uncertainty with significant risk of causing material adjustment

The explanation of major sources of estimation uncertainty that have a significant risk of resulting in a material adjustment.

disclosure: IAS 1 125, disclosure: IFRIC 14 10

ifrs-full

ExplanationOfAssumptionsToMeasureInsuranceAssetsAndLiabilities

text

Explanation of process used to determine assumptions to measure recognised assets, liabilities, income and expense arising from insurance contracts

The explanation of the process used to determine assumptions that have the greatest effect on the measurement of recognised assets, liabilities, income and expense arising from insurance contracts.

disclosure: IFRS 4 37 c – Expiry date 2021-01-01

ifrs-full

ExplanationOfBasisOfPreparationOfUnadjustedComparativeInformation

text

Explanation of basis of preparation of unadjusted comparative information

The explanation of the basis used for the preparation of unadjusted comparative information in the financial statements.

disclosure: IFRS 10 C6B, disclosure: IFRS 11 C13B, disclosure: IAS 16 80A, disclosure: IAS 27 18I, disclosure: IAS 38 130I, disclosure: IFRS 17 C27 – Effective 2021-01-01

ifrs-full

ExplanationOfBodyOfAuthorisation

text

Explanation of body of authorisation

The explanation of who authorised the financial statements for issue.

disclosure: IAS 10 17

ifrs-full

ExplanationOfChangeInActivitiesThatPermittedInsurerToReassessWhetherItsActivitiesArePredominantlyConnectedWithInsurance

text

Explanation of change in activities that permitted insurer to reassess whether its activities are predominantly connected with insurance

The detailed explanation of the change in activities that permitted an insurer to reassess whether its activities are predominantly connected with insurance.

disclosure: IFRS 4 39C c iii – Expiry date 2021-01-01

ifrs-full

ExplanationOfChangeInActivitiesThatResultedInInsurerNoLongerQualifyingToApplyTemporaryExemptionFromIFRS9

text

Explanation of change in activities that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9

The detailed explanation of the change in activities that resulted in an insurer no longer qualifying to apply the temporary exemption from IFRS 9.

disclosure: IFRS 4 39D c – Expiry date 2021-01-01

ifrs-full

ExplanationOfChangeInBusinessModelForManagingFinancialAssets

text

Explanation of change in business model for managing financial assets

The explanation of the change in the entity’s business model for managing financial assets. [Refer: Financial assets]

disclosure: IFRS 7 12B b

ifrs-full

ExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod

text

Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period

The explanation of the change in either the name of the reporting entity or any other means of identification from the end of the preceding reporting period.

disclosure: IAS 1 51 a

ifrs-full

ExplanationOfChangesInApplicableTaxRatesToPreviousAccountingPeriod

text

Explanation of changes in applicable tax rates to previous accounting period

The explanation of the changes in the entity’s applicable income tax rate(s) compared to the previous accounting period.

disclosure: IAS 12 81 d

ifrs-full

ExplanationOfChangesInDescriptionOfRetirementBenefitPlan

text

Explanation of changes in description of retirement benefit plan

The explanation of the changes in the description of the retirement benefit plan during the period covered by the report.

disclosure: IAS 26 36 g

ifrs-full

ExplanationOfContractualObligationsToPurchaseConstructOrDevelopInvestmentPropertyOrForRepairsMaintenanceOrEnhancements

text

Explanation of contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancements

The explanation of contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancements. [Refer: Investment property]

disclosure: IAS 40 75 h

ifrs-full

ExplanationOfCreditRiskManagementPracticesAndHowTheyRelateToRecognitionAndMeasurementOfExpectedCreditLossesExplanatory

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Explanation of credit risk management practices and how they relate to recognition and measurement of expected credit losses [text block]

The explanation of the credit risk management practices and how they relate to the recognition and measurement of expected credit losses.

disclosure: IFRS 7 35F

ifrs-full

ExplanationOfDepartureFromIFRS

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Explanation of departure from IFRS

The explanation of the entity’s departure from an IFRS, disclosing that it has complied with applicable IFRSs except that it has departed from a particular requirement to achieve a fair presentation. This includes the disclosure of the title of the IFRS from which the entity has departed, the nature of the departure (including the treatment that the IFRS would require), the reason why that treatment would be so misleading in the circumstances that it would conflict with the objective of financial statements set out in the Conceptual Framework, and the treatment adopted. [Refer: IFRSs [member]]

disclosure: IAS 1 20 b, disclosure: IAS 1 20 c

ifrs-full

ExplanationOfDesignatedFinancialAssetsThatAreHeldOutsideLegalEntityThatIssuesContractsWithinScopeOfIFRS4

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Explanation of designated financial assets that are held outside legal entity that issues contracts within scope of IFRS 4

The explanation of any designated financial assets that are held outside the legal entity that issues contracts within the scope of IFRS 4.

disclosure: IFRS 4 39L c – Effective on first application of IFRS 9

ifrs-full

ExplanationOfDetailsOfAnyInvestmentInEmployer

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Explanation of details of any investment in employer

The explanation of the details of any investment in the employer that a retirement benefit plan has.

disclosure: IAS 26 35 a iv

ifrs-full

ExplanationOfDetailsOfGuaranteesGivenOrReceivedOfOutstandingBalancesForRelatedPartyTransaction

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Explanation of details of guarantees given or received of outstanding balances for related party transaction

The explanation of the details of guarantees given or received for outstanding balances for related party transactions. [Refer: Guarantees [member]; Related parties [member]]

disclosure: IAS 24 18 b ii

ifrs-full

ExplanationOfDetailsOfInvestmentExceedingEitherFivePerCentOfNetAssetsAvailableForBenefitsOrFivePerCentOfAnyClassOrTypeOfSecurity

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Explanation of details of investment exceeding either five per cent of net assets available for benefits or five per cent of any class or type of security

The explanation of the details of a single investment exceeding either 5 % of the assets of a retirement benefit plan less its liabilities other than the actuarial present value of promised retirement benefits, or 5 % of any class or type of security.

disclosure: IAS 26 35 a iii

ifrs-full

ExplanationOfDifferenceBetweenOperatingLeaseCommitmentsDisclosedApplyingIAS17AndLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16Explanatory

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Explanation of difference between operating lease commitments disclosed applying IAS 17 and lease liabilities recognised at date of initial application of IFRS 16 [text block]

The explanation of the difference between: (a) operating lease commitments disclosed applying IAS 17 at the end of the annual reporting period immediately preceding the date of initial application of IFRS 16, discounted using the incremental borrowing rate at the date of initial application; and (b) lease liabilities recognised in the statement of financial position at the date of initial application of IFRS 16. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment.

disclosure: IFRS 16 C12 b

ifrs-full

ExplanationOfDirectMeasurementOfFairValueOfGoodsOrServicesReceived

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Explanation of direct measurement of fair value of goods or services received

The explanation of how the fair value of goods or services received was determined if it was measured directly (for example, whether fair value was measured at a market price for those goods or services).

disclosure: IFRS 2 48

ifrs-full

ExplanationOfDisposalOfInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModel

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Explanation of disposal of investment property carried at cost or in accordance with IFRS 16 within fair value model

The explanation of the fact that the entity has disposed of investment property not carried at fair value when the entity measures investment property at cost or in accordance with IFRS 16 within the fair value model, because fair value is not reliably determinable on a continuing basis. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property]

disclosure: IAS 40 78 d i

ifrs-full

ExplanationOfEffectOfChangeForBiologicalAssetForWhichFairValueBecomesReliablyMeasurable

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Explanation of effect of change for biological asset for which fair value becomes reliably measurable

The explanation of the effect of changing to fair value measurement for biological assets previously measured at their cost less any accumulated depreciation and impairment losses but for which fair value becomes reliably measurable. [Refer: Biological assets; Impairment loss]

disclosure: IAS 41 56 c

ifrs-full

ExplanationOfEffectOfChangesInAssumptionsToMeasureInsuranceAssetsAndInsuranceLiabilities

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Explanation of effect of changes in assumptions to measure insurance assets and insurance liabilities

The explanation of the effect of changes in assumptions to measure insurance assets and insurance liabilities, showing separately the effect of each change that has a material effect on the financial statements.

disclosure: IFRS 4 37 d – Expiry date 2021-01-01

ifrs-full

ExplanationOfEffectOfChangesInCompositionOfEntityDuringInterimPeriod

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Explanation of effect of changes in composition of entity during interim period

The explanation of the effect of changes in the composition of the entity during the interim period, including business combinations, obtaining or losing control of subsidiaries and long-term investments, restructurings and discontinued operations. [Refer: Business combinations [member]; Discontinued operations [member]; Subsidiaries [member]]

disclosure: IAS 34 16A i

ifrs-full

ExplanationOfEffectOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSaleOnResultsOfOperationsForCurrentPeriod

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Explanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations for current period

The explanation of the effect of the decision to change the plan to sell non-current assets or disposal groups on the results of operations for the current period. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]]

disclosure: IFRS 5 42

ifrs-full

ExplanationOfEffectOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSaleOnResultsOfOperationsForPriorPeriod

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Explanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations for prior period

The explanation of the effect of the decision to change the plan to sell non-current assets or disposal groups on the results of operations for prior periods presented. [Refer: Non-current assets or disposal groups classified as held for sale]

disclosure: IFRS 5 42

ifrs-full

ExplanationOfEffectOfSharebasedPaymentsOnFinancialPositions

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Explanation of effect of share-based payments on entity’s financial position [text block]

The explanation that enables users of financial statements to understand the effect of share-based payment transactions on the entity’s financial position.

disclosure: IFRS 2 50

ifrs-full

ExplanationOfEffectOfSharebasedPaymentsOnProfitOrLoss

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Explanation of effect of share-based payments on entity’s profit or loss [text block]

The explanation that enables users of financial statements to understand the effect of share-based payment transactions on the entity’s profit (loss).

disclosure: IFRS 2 50

ifrs-full

ExplanationOfEffectOfTransitionOnReportedCashFlows

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Explanation of effect of transition on reported cash flows

The explanation of material adjustments to the statement of cash flows resulting from the transition from previous GAAP to IFRSs. [Refer: Previous GAAP [member]; IFRSs [member]]

disclosure: IFRS 1 25, disclosure: IFRS 1 23

ifrs-full

ExplanationOfEffectOfTransitionOnReportedFinancialPerformance

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Explanation of effect of transition on reported financial performance

The explanation of how the transition from previous GAAP to IFRSs affected the entity’s reported financial performance. [Refer: Previous GAAP [member]; IFRSs [member]]

disclosure: IFRS 1 23

ifrs-full

ExplanationOfEffectOfTransitionOnReportedFinancialPosition

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Explanation of effect of transition on reported financial position

The explanation of how the transition from previous GAAP to IFRSs affected the entity’s reported financial position. [Refer: Previous GAAP [member]; IFRSs [member]]

disclosure: IFRS 1 23

ifrs-full

ExplanationOfEffectThatTimingOfSatisfactionOfPerformanceObligationsAndTypicalTimingOfPaymentHaveOnContractAssetsAndContractLiabilitiesExplanatory

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Explanation of effect that timing of satisfaction of performance obligations and typical timing of payment have on contract assets and contract liabilities [text block]

The explanation of the effect that the timing of satisfaction of performance obligations and the typical timing of payment have on the contract assets and the contract liabilities. [Refer: Performance obligations [member]; Contract assets; Contract liabilities]

disclosure: IFRS 15 117

ifrs-full

ExplanationOfEstimatedFinancialEffectContingentLiabilitiesInBusinessCombination

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Explanation of estimated financial effect, contingent liabilities in business combination

The explanation of the estimated financial effect for contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]

disclosure: IFRS 3 B64 j i

ifrs-full

ExplanationOfEstimatedFinancialEffectOfContingentAssets

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Explanation of estimated financial effect of contingent assets

The explanation of the estimated financial effect of possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity.

disclosure: IAS 37 89

ifrs-full

ExplanationOfFactAndBasisForPreparationOfFinancialStatementsWhenNotGoingConcernBasis

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Explanation of fact and basis for preparation of financial statements when not going concern basis

The explanation of the fact that the entity has not prepared financial statements on a going concern basis and an explanation of the basis on which financial statements were prepared.

disclosure: IAS 1 25

ifrs-full

ExplanationOfFactorsInReachingDecisionThatProvisionOfSupportToPreviouslyUnconsolidatedStructuredEntityResultedInObtainingControl

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Explanation of factors in reaching decision to provide support to previously unconsolidated structured entity that resulted in obtaining control

The explanation of the relevant factors in reaching the decision by a parent or any of its subsidiaries to provide, without having a contractual obligation to do so, financial or other support to a previously unconsolidated structured entity that resulted in the entity controlling the structured entity. [Refer: Subsidiaries [member]; Unconsolidated structured entities [member]]

disclosure: IFRS 12 16

ifrs-full

ExplanationOfFactsAndCircumstancesIndicatingRareSituationForReclassificationOutOfFinancialAssetsAtFairValueThroughProfitOrLoss

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Explanation of facts and circumstances indicating rare situation for reclassification out of financial assets at fair value through profit or loss

The explanation of facts and circumstances indicating a rare situation for the reclassification of financial assets that are no longer held for the purpose of selling or repurchasing in the near term out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss; Reclassification out of financial assets at fair value through profit or loss]

disclosure: IFRS 7 12A c – Expiry date 2021-01-01

ifrs-full

ExplanationOfFactsAndCircumstancesOfSaleOrReclassificationAndExpectedDisposalMannerAndTiming

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Explanation of facts and circumstances of sale or reclassification and expected disposal, manner and timing

The explanation of the facts and circumstances of the sale or leading to the expected disposal, and the manner and timing of that disposal, when a non-current asset or disposal group has been either classified as held for sale or sold.

disclosure: IFRS 5 41 b

ifrs-full

ExplanationOfFactThatAggregateCarryingAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAllocatedToRecoverableAmountsIsSignificant

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Explanation of fact that aggregate carrying amount of goodwill or intangible assets with indefinite useful lives allocated to cash-generating units is significant

The explanation of the fact that the aggregate carrying amount of goodwill or intangible assets with indefinite useful lives allocated to the cash-generating unit (group of units) is significant in comparison with the entity’s total carrying amount of goodwill or intangible assets with indefinite useful lives. [Refer: Carrying amount [member]; Cash-generating units [member]; Intangible assets other than goodwill]

disclosure: IAS 36 135

ifrs-full

ExplanationOfFactThatCarryingAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesIsNotSignificant

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Explanation of fact that carrying amount of goodwill or intangible assets with indefinite useful lives is not significant

The explanation of the fact that the carrying amount of goodwill or intangible assets with indefinite useful lives allocated to a unit (group of units) across multiple cash-generating units (groups of units) is not significant in comparison with the entity’s total carrying amount of goodwill or intangible assets with indefinite useful lives. [Refer: Carrying amount [member]; Cash-generating units [member]; Intangible assets other than goodwill]

disclosure: IAS 36 135

ifrs-full

ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue

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Explanation of fact that entity’s owners or others have power to amend financial statements after issue

The explanation of the fact that the entity’s owners or others have the power to amend financial statements after issue.

disclosure: IAS 10 17

ifrs-full

ExplanationOfFactThatFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredAreDerecognised

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Explanation of fact that financial instruments whose fair value previously could not be reliably measured are derecognised

The explanation of the fact that financial instruments whose fair value previously could not be reliably measured are derecognised. [Refer: Financial instruments, class [member]]

disclosure: IFRS 7 30 e – Expiry date 2021-01-01

ifrs-full

ExplanationOfFactThatFinancialStatementsAndCorrespondingFiguresForPreviousPeriodsHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency

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Explanation of fact that financial statements and corresponding figures for previous periods have been restated for changes in general purchasing power of functional currency

The explanation of the fact that financial statements and the corresponding figures for previous periods have been restated for changes in the general purchasing power of the functional currency and, as a result, are stated in terms of the measuring unit current at the end of the reporting period in hyperinflationary reporting.

disclosure: IAS 29 39 a

ifrs-full

ExplanationOfFactThatFinancialStatementsForPreviousPeriodsNotPresented

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Explanation of fact that financial statements for previous periods not presented

The explanation, in the entity’s first IFRS financial statements, of the fact that the entity did not present financial statements for previous periods.

disclosure: IFRS 1 28

ifrs-full

ExplanationOfFactThatMaximumAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssetsIsUnlimited

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Explanation of fact that maximum amount of payment for contingent consideration arrangements and indemnification assets is unlimited

The explanation of the fact that the maximum amount of the payment for contingent consideration arrangements and indemnification assets is unlimited.

disclosure: IFRS 3 B64 g iii

ifrs-full

ExplanationOfFactThatSharesHaveNoParValue

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Explanation of fact that shares have no par value

The explanation of the fact that shares have no par value. [Refer: Par value per share]

disclosure: IAS 1 79 a iii

ifrs-full

ExplanationOfFinancialEffectOfAdjustmentsRelatedToBusinessCombinations

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Explanation of financial effect of adjustments related to business combinations

The explanation of the financial effects of the adjustments recognised in the current reporting period that relate to business combinations that occurred in the period or previous reporting periods. [Refer: Business combinations [member]]

disclosure: IFRS 3 61

ifrs-full

ExplanationOfFinancialEffectOfContingentLiabilities

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Explanation of estimated financial effect of contingent liabilities

The explanation of the estimated financial effect of contingent liabilities. [Refer: Contingent liabilities [member]]

disclosure: IAS 37 86 a

ifrs-full

ExplanationOfFinancialEffectOfDepartureFromIFRS

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Explanation of financial effect of departure from IFRS

The explanation of the financial effect of the departure from IFRS on items in the financial statements that would have been reported when complying with the requirement.

disclosure: IAS 1 20 d

ifrs-full

ExplanationOfFinancialEffectOfNonadjustingEventAfterReportingPeriod

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Explanation of financial effect of non-adjusting event after reporting period [text block]

The explanation of either an estimate of the financial effect of a non-adjusting event after the reporting period or a statement that such an estimate cannot be made.

disclosure: IAS 10 21 b

ifrs-full

ExplanationOfGainOrLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination

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Explanation of gain or loss that relates to identifiable assets acquired or liabilities assumed in business combination and is of such size, nature or incidence that disclosure is relevant to understanding combined entity’s financial statements

The explanation of the gain or loss that both relates to identifiable assets acquired or liabilities assumed in a business combination and is of such size, nature or incidence that disclosure is relevant to understanding the combined entity’s financial statements. [Refer: Business combinations [member]]

disclosure: IFRS 3 B67 e

ifrs-full

ExplanationOfGainsLossesRecognisedWhenControlInSubsidiaryIsLost

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Description of line item(s) in profit or loss in which gain (loss) is recognised when control of subsidiary is lost

The description of the line item(s) in profit or loss in which the gain (loss) is recognised (if not presented separately) when control of a subsidiary is lost. [Refer: Subsidiaries [member]]

disclosure: IFRS 12 19 b

ifrs-full

ExplanationOfHedgeIneffectivenessResultingFromSourcesThatEmergedInHedgingRelationship

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Explanation of hedge ineffectiveness resulting from sources that emerged in hedging relationship

The explanation of hedge ineffectiveness resulting from sources that emerged in the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness]

disclosure: IFRS 7 23E

ifrs-full

ExplanationOfHowAndWhyEntityHadAndCeasedToHaveFunctionalCurrencyForWhichReliableGeneralPriceIndexIsNotAvailableAndNoExchangeabilityWithStableForeignCurrencyExists

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Explanation of how and why entity had, and ceased to have, functional currency for which reliable general price index is not available and no exchangeability with stable foreign currency exists

The explanation when the entity has a functional currency that was, or is, the currency of a hyperinflationary economy, of how and why the entity had, and ceased to have, a functional currency for which the reliable general price index is not available and no exchangeability with stable foreign currency exists.

disclosure: IFRS 1 31C

ifrs-full

ExplanationOfHowEntityDeterminedMeasurementOfInsuranceContractsAtTransitionDate

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Explanation of how entity determined measurement of insurance contracts at transition date

The explanation of how an entity determined the measurement of insurance contracts at the transition date. [Refer: Insurance contracts [member]]

disclosure: IFRS 17 115 – Effective 2021-01-01

ifrs-full

ExplanationOfHowRateRegulatorIsRelated

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Explanation of how rate regulator is related

The explanation of how the rate regulator is related to the entity. [Refer: Description of identity of rate regulator(s)]

disclosure: IFRS 14 30 b

ifrs-full

ExplanationOfHowSignificantChangesInGrossCarryingAmountOfFinancialInstrumentsContributedToChangesInLossAllowance

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Explanation of how significant changes in gross carrying amount of financial instruments contributed to changes in loss allowance

The explanation of how significant changes in the gross carrying amount of financial instruments contributed to changes in the loss allowance.

disclosure: IFRS 7 35I

ifrs-full

ExplanationOfHowTimingOfSatisfactionOfPerformanceObligationsRelatesToTypicalTimingOfPayment

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Explanation of how timing of satisfaction of performance obligations relates to typical timing of payment

The explanation of how the timing of satisfaction of performance obligations relates to the typical timing of payment. [Refer: Performance obligations [member]]

disclosure: IFRS 15 117

ifrs-full

ExplanationOfImpairmentLossRecognisedOrReversedByClassOfAssetsAndByReportableSegment

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Disclosure of impairment loss recognised or reversed for cash-generating unit [text block]

The disclosure of an impairment loss recognised or reversed for a cash-generating unit. [Refer: Impairment loss; Reversal of impairment loss]

disclosure: IAS 36 130 d ii

ifrs-full

ExplanationOfIndependentValuerUsedForRevaluationPropertyPlantAndEquipment

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Explanation of involvement of independent valuer in revaluation, property, plant and equipment

The explanation of whether an independent valuer was involved for items of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment]

disclosure: IAS 16 77 b

ifrs-full

ExplanationOfInitialApplicationOfImpairmentRequirementsForFinancialInstrumentsExplanatory

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Explanation of initial application of impairment requirements for financial instruments [text block]

The explanation of the initial application of the impairment requirements for financial instruments.

disclosure: IFRS 7 42P

ifrs-full

ExplanationOfInputsAssumptionsAndEstimationTechniquesUsedToApplyImpairmentRequirementsExplanatory

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Explanation of inputs, assumptions and estimation techniques used to apply impairment requirements [text block]

The explanation of the inputs, assumptions and estimation techniques used to apply the impairment requirements for financial instruments.

disclosure: IFRS 7 35G

ifrs-full

ExplanationOfInsuranceFinanceIncomeExpenses

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Explanation of insurance finance income (expenses)

The explanation of the total amount of insurance finance income (expenses) in the reporting period. [Refer: Insurance finance income (expenses)]

disclosure: IFRS 17 110 – Effective 2021-01-01

ifrs-full

ExplanationOfInterestRevenueReportedNetOfInterestExpense

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Explanation of interest income reported net of interest expense

The explanation that the entity has reported a segment’s interest revenue net of its interest expense. [Refer: Interest expense]

disclosure: IFRS 8 23

ifrs-full

ExplanationOfInvestingAndFinancingTransactionsNotRequireUseOfCashOrCashEquivalents

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Explanation of investing and financing transactions not requiring use of cash or cash equivalents

The explanation of the relevant information about investing and financing transactions that do not require the use of cash or cash equivalents.

disclosure: IAS 7 43

ifrs-full

ExplanationOfInvolvementOfIndependentValuerInRevaluationRightofuseAssets

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Explanation of involvement of independent valuer in revaluation, right-of-use assets

The explanation of whether an independent valuer was involved for right-of-use assets stated at revalued amounts. [Refer: Right-of-use assets]

disclosure: IFRS 16 57

ifrs-full

ExplanationOfIssuancesRepurchasesAndRepaymentsOfDebtAndEquitySecurities

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Explanation of issues, repurchases and repayments of debt and equity securities

The explanation of the issues, repurchases and repayments of debt and equity securities.

disclosure: IAS 34 16A e

ifrs-full

ExplanationOfMainClassesOfAssetsAffectedByImpairmentLossesOrReversalsOfImpairmentLosses

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Explanation of main classes of assets affected by impairment losses or reversals of impairment losses

The explanation of the main classes of assets affected by impairment losses or reversals of impairment losses. [Refer: Impairment loss]

disclosure: IAS 36 131 a

ifrs-full

ExplanationOfMainEventsAndCircumstancesThatLedToRecognitionOfImpairmentLossesAndReversalsOfImpairmentLosses

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Explanation of main events and circumstances that led to recognition of impairment losses and reversals of impairment losses

The explanation of the main events and circumstances that led to the recognition of impairment losses and reversals of impairment losses. [Refer: Impairment loss]

disclosure: IAS 36 131 b, disclosure: IAS 36 130 a

ifrs-full

ExplanationOfManagementJudgementsInApplyingEntitysAccountingPoliciesWithSignificantEffectOnRecognisedAmounts

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Explanation of management judgements in applying entity’s accounting policies with significant effect on recognised amounts

The explanation of judgements, apart from those involving estimations, that management has made in the process of applying the entity’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements.

disclosure: IAS 1 122

ifrs-full

ExplanationOfMaterialEventsSubsequentToEndOfInterimPeriodThatHaveNotBeenReflected

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Explanation of events after interim period that have not been reflected

The explanation of events after the interim period that have not been reflected in the financial statements for the interim period.

disclosure: IAS 34 16A h

ifrs-full

ExplanationOfMeasurementBasesUsedInPreparingFinancialStatements

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Explanation of measurement bases used in preparing financial statements [text block]

The explanation of the measurement basis (or bases) used in preparing the financial statements.

disclosure: IAS 1 117 a

ifrs-full

ExplanationOfMethodMainParametersAndAssumptionsUnderlyingInformationProvidedSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfIFRS17Explanatory

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Explanation of method, main parameters and assumptions underlying information provided, sensitivity analysis other than specified in paragraph 128(a) of IFRS 17 [text block]

The explanation of the method, the main parameters and assumptions underlying the information provided for a sensitivity analysis other than the analysis specified in paragraph 128(a) of IFRS 17.

disclosure: IFRS 17 129 a – Effective 2021-01-01

ifrs-full

ExplanationOfMethodsUsedToDetermineInsuranceFinanceIncomeExpensesRecognisedInProfitOrLoss

text

Explanation of methods used to determine insurance finance income (expenses) recognised in profit or loss

The explanation of the methods used to determine the insurance finance income (expenses) recognised in profit or loss. [Refer: Insurance finance income (expenses)]

disclosure: IFRS 17 118 – Effective 2021-01-01

ifrs-full

ExplanationOfModificationsModifiedSharebasedPaymentArrangements

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Explanation of modifications, modified share-based payment arrangements

The explanation of the modifications for share-based payment arrangements. [Refer: Share-based payment arrangements [member]]

disclosure: IFRS 2 47 c i

ifrs-full

ExplanationOfNatureAndAdjustmentsToAmountsPreviouslyPresentedInDiscontinuedOperations

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Explanation of nature and adjustments to amounts previously presented in discontinued operations

The explanation of the nature and amount of adjustments in the current period to amounts previously presented in discontinued operations that are directly related to the disposal of a discontinued operation in a prior period. These adjustments may arise in such circumstances as: (a) the resolution of uncertainties that arise from the terms of the disposal transaction, such as the resolution of purchase price adjustments and indemnification issues with the purchaser; (b) the resolution of uncertainties that arise from and are directly related to the operations of the component before its disposal, such as environmental and product warranty obligations retained by the seller; and (c) the settlement of employee benefit plan obligations, provided that the settlement is directly related to the disposal transaction. [Refer: Discontinued operations [member]]

disclosure: IFRS 5 35

ifrs-full

ExplanationOfNatureAndAmountOfChangesInEstimatesOfAmountsReportedInPriorInterimPeriodsOrPriorFinancialYears

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Explanation of nature and amount of changes in estimates of amounts reported in prior interim periods or prior financial years

The explanation of the nature and amount of changes in estimates of amounts reported in prior interim periods of the current financial year or changes in estimates of amounts reported in prior financial years, disclosed in the entity’s interim financial report.

disclosure: IAS 34 16A d

ifrs-full

ExplanationOfNatureAndAmountOfItemsAffectingAssetsLiabilitiesEquityNetIncomeOrCashFlowsThatAreUnusualBecauseOfTheirNatureSizeOrIncidence

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Explanation of nature and amount of items affecting assets, liabilities, equity, net income or cash flows that are unusual because of their nature size or incidence

The explanation of the nature and amount of items affecting assets, liabilities, equity, net income or cash flows that are unusual because of their nature, size or incidence.

disclosure: IAS 34 16A c

ifrs-full

ExplanationOfNatureAndAmountOfSignificantTransactions

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Explanation of nature and amount of significant transactions

The explanation of the nature and amount of individually significant transactions with a government that has control, joint control or significant influence over the reporting entity and entities under control, joint control or significant influence of that government.

disclosure: IAS 24 26 b i

ifrs-full

ExplanationOfNatureAndExtentOfObligationsToAcquireOrBuildItemsOfPropertyPlantAndEquipment

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Explanation of nature and extent of obligations to acquire or build items of property, plant and equipment

The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of obligations to acquire or build items of property, plant and equipment in service concession arrangements. [Refer: Service concession arrangements [member]; Property, plant and equipment]

disclosure: SIC 29 6 c iii

ifrs-full

ExplanationOfNatureAndExtentOfObligationsToDeliverOrRightsToReceiveSpecifiedAssetsAtEndOfConcessionPeriod

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Explanation of nature and extent of obligations to deliver or rights to receive specified assets at end of concession period

The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of obligations to deliver or rights to receive specified assets at the end of the concession period in service concession arrangements. [Refer: Service concession arrangements [member]]

disclosure: SIC 29 6 c iv

ifrs-full

ExplanationOfNatureAndExtentOfObligationsToProvideOrRightsToExpectProvisionOfServices

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Explanation of nature and extent of obligations to provide or rights to expect provision of services

The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of obligations to provide, or rights to expect provision of, services in service concession arrangements. [Refer: Service concession arrangements [member]]

disclosure: SIC 29 6 c ii

ifrs-full

ExplanationOfNatureAndExtentOfOtherRightsAndObligations

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Explanation of nature and extent of other rights and obligations

The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of rights and obligations in service concession arrangements that the entity does not separately disclose. [Refer: Service concession arrangements [member]]

disclosure: SIC 29 6 c vi

ifrs-full

ExplanationOfNatureAndExtentOfRenewalAndTerminationOptions

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Explanation of nature and extent of renewal and termination options

The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of renewal and termination options in service concession arrangements. [Refer: Service concession arrangements [member]]

disclosure: SIC 29 6 c v

ifrs-full

ExplanationOfNatureAndExtentOfRightsToUseSpecifiedAssets

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Explanation of nature and extent of rights to use specified assets

The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of rights to use specified assets in service concession arrangements. [Refer: Service concession arrangements [member]]

disclosure: SIC 29 6 c i

ifrs-full

ExplanationOfNatureOfRequirementInIFRSAndConclusionWhyRequirementIsInConflictWithFairPresentation

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Explanation of nature of requirement in IFRS and conclusion why requirement is in conflict with objective of financial statements set out in Framework

The explanation of the title of the IFRS in question, the nature of the requirement and the reason why management has concluded that complying with the requirement is so misleading in the circumstances that it conflicts with the objective of financial statements set out in the Conceptual Framework.

disclosure: IAS 1 23 a

ifrs-full

ExplanationOfNecessaryInformationNotAvailableAndDevelopmentCostExcessive

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Explanation of why revenues from external customers for each product and service, or each group of similar products and services, are not reported

The explanation of why revenues from external customers for each product and service, or each group of similar products and services, are not reported (for example, if the cost to develop the information would be excessive). [Refer: Products and services [member]; Revenue]

disclosure: IFRS 8 32, disclosure: IFRS 8 33

ifrs-full

ExplanationOfNotAppliedNewStandardsOrInterpretations

text

Explanation of new standards or interpretations not applied

The explanation of the fact that the entity has not applied a new IFRS that has been issued but is not yet effective.

disclosure: IAS 8 30 a

ifrs-full

ExplanationOfObjectiveOfMethodUsedAndLimitationsThatMayResultInInformationProvidedSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfIFRS17

text

Explanation of objective of method used and limitations that may result in information provided, sensitivity analysis other than specified in paragraph 128(a) of IFRS 17

The explanation of the objective of the method used and of any limitations that may result in the information provided for a sensitivity analysis other than the analysis specified in paragraph 128(a) of IFRS 17.

disclosure: IFRS 17 129 b – Effective 2021-01-01

ifrs-full

ExplanationOfPeriodOverWhichManagementHasProjectedCashFlows

text

Explanation of period over which management has projected cash flows

The explanation of the period over which management has projected cash flows based on financial budgets/forecasts approved by management including, when a period greater than five years is used for a cash-generating unit (group of units), an explanation of why that longer period is justified. [Refer: Cash-generating units [member]]

disclosure: IAS 36 134 d iii, disclosure: IAS 36 134 e iii

ifrs-full

ExplanationOfPossibilityOfReimbursementContingentLiabilities

text

Explanation of possibility of reimbursement, contingent liabilities

The explanation of the possibility of reimbursement by another party for expenditures to settle contingent liabilities. [Refer: Contingent liabilities [member]]

disclosure: IAS 37 86 c

ifrs-full

ExplanationOfPossibilityOfReimbursementContingentLiabilitiesInBusinessCombination

text

Explanation of possibility of reimbursement, contingent liabilities in business combination

The explanation of the possibility of reimbursement by another party for expenditures to settle contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]

disclosure: IFRS 3 B64 j i

ifrs-full

ExplanationOfReasonForNonDisclosureOfInformationRegardingContingentAsset

text

Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent asset

The explanation of the general nature of the dispute with other parties on the subject matter of a contingent asset and the fact and reason why required information relating to a possible asset that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity is not disclosed.

disclosure: IAS 37 92

ifrs-full

ExplanationOfReasonForNonDisclosureOfInformationRegardingContingentLiability

text

Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liability

The explanation of the general nature of the dispute with other parties on the subject matter of a contingent liability and the fact and reason why required information relating to a contingent liability is not disclosed by the entity. [Refer: Contingent liabilities [member]]

disclosure: IAS 37 92

ifrs-full

ExplanationOfReasonForNonDisclosureOfInformationRegardingProvision

text

Explanation of general nature of dispute and of reason for non-disclosure of information regarding provision

The explanation of the general nature of the dispute with other parties on the subject matter of a provision and the fact and reason why required information relating to a provision is not disclosed by the entity. [Refer: Provisions]

disclosure: IAS 37 92

ifrs-full

ExplanationOfReasonsForChangesInLossAllowanceForFinancialInstruments

text

Explanation of reasons for changes in loss allowance for financial instruments

The explanation of the reasons for changes in the loss allowance for financial instruments, which may include (a) the portfolio composition; (b) the volume of financial instruments purchased or originated; and (c) the severity of the expected credit losses.

example: IFRS 7 B8D

ifrs-full

ExplanationOfReasonsForSignificantChangesInFinancialStatementLineItemsDueToApplicationOfIFRS15

text

Explanation of reasons for significant changes in financial statement line items due to application of IFRS 15

The explanation of the reasons for significant changes in financial statement line items due to the application of IFRS 15.

disclosure: IFRS 15 C8 b

ifrs-full

ExplanationOfReasonsWhyEntityElectedToApplyIFRSsAsIfItHadNeverStoppedApplyingIFRSs

text

Explanation of reasons why entity elected to apply IFRSs as if it had never stopped applying IFRSs

The explanation of the reasons why an entity that has applied IFRSs in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with IFRSs, elected to apply IFRSs as if it had never stopped applying IFRSs.

disclosure: IFRS 1 23B

ifrs-full

ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsForCorrectionRelatedToPriorPeriodErrors

text

Explanation of reason why it is impracticable to determine amounts for correction related to prior period errors

The explanation of the reason why it is impracticable to determine amounts for corrections related to prior period errors.

disclosure: IAS 8 49 d

ifrs-full

ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsOfAdjustmentsRelatedToChangeInAccountingPolicy

text

Explanation of reason why it is impracticable to determine amounts of adjustments related to change in accounting policy

The explanation of the reason why it is impracticable to determine amounts of adjustments related to changes in accounting policy.

disclosure: IAS 8 28 h, disclosure: IAS 8 29 e

ifrs-full

ExplanationOfRelationshipBetweenAmountsPayableOnDemandThatAriseFromContractsWithinScopeOfIFRS17AndCarryingAmountOfRelatedGroupsOfContracts

text

Explanation of relationship between amounts payable on demand that arise from contracts within scope of IFRS 17 and carrying amount of related groups of contracts

The explanation of the relationship between the amounts payable on demand that arise from contracts within the scope of IFRS 17 and the carrying amount of the related groups of contracts.

disclosure: IFRS 17 132 c – Effective 2021-01-01

ifrs-full

ExplanationOfRelationshipBetweenInsuranceFinanceIncomeExpensesAndInvestmentReturnOnAssets

text

Explanation of relationship between insurance finance income (expenses) and investment return on assets

The explanation of the relationship between insurance finance income (expenses) and the investment return on assets, to enable users of the entity’s financial statements to evaluate the sources of finance income or expenses recognised in profit or loss and other comprehensive income. [Refer: Insurance finance income (expenses)]

disclosure: IFRS 17 110 – Effective 2021-01-01

ifrs-full

ExplanationOfRelationshipBetweenSensitivitiesToChangesInRiskExposuresArisingFromInsuranceContractsAndFromFinancialAssetsHeld

text

Explanation of relationship between sensitivities to changes in risk exposures arising from insurance contracts and from financial assets held

The explanation of the relationship between the sensitivities to changes in risk exposures arising from insurance contracts and those arising from financial assets held by the entity. [Refer: Insurance contracts [member]; Financial assets]

disclosure: IFRS 17 128 a ii – Effective 2021-01-01

ifrs-full

ExplanationOfRelationshipsBetweenParentsAndEntity

text

Explanation of relationships between parent and subsidiaries

The explanation of the relationships between a parent and its subsidiaries. [Refer: Subsidiaries [member]]

disclosure: IAS 24 13

ifrs-full

ExplanationOfRelevantFactorsInReachingDecisionToProvideSupportThatResultedInControllingUnconsolidatedStructuredEntity

text

Explanation of relevant factors in reaching decision to provide support that resulted in controlling unconsolidated structured entity

The explanation of the relevant factors in reaching the decision by an investment entity or any of its unconsolidated subsidiaries to provide, without having a contractual obligation to do so, financial or other support to an unconsolidated, structured entity that the investment entity did not control, that resulted in obtaining control. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]; Unconsolidated structured entities [member]]

disclosure: IFRS 12 19G

ifrs-full

ExplanationOfRestrictionsOnDistributionOfRevaluationSurplusForIntangibleAssets

text

Explanation of restrictions on distribution of revaluation surplus for intangible assets

The explanation of restrictions on the distribution of the balance of the revaluation surplus for intangible assets to shareholders. [Refer: Revaluation surplus]

disclosure: IAS 38 124 b

ifrs-full

ExplanationOfRestrictionsOnRemittanceOfIncomeAndDisposalProceedsOfInvestmentProperty

text

Explanation of restrictions on realisability of investment property or remittance of income and proceeds of disposal of investment property

The explanation of the existence of restrictions on the realisability of investment property or the remittance of income and proceeds on the disposal of investment property. [Refer: Investment property]

disclosure: IAS 40 75 g

ifrs-full

ExplanationOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory

text block

Explanation of risk management strategy related to hedge accounting [text block]

The explanation of the risk management strategy related to hedge accounting.

disclosure: IFRS 7 22A

ifrs-full

ExplanationOfSeasonalityOrCyclicalityOfInterimOperations

text

Explanation of seasonality or cyclicality of interim operations

The explanatory comments about the seasonality or cyclicality of interim operations.

disclosure: IAS 34 16A b

ifrs-full

ExplanationOfShareOptionsInSharebasedPaymentArrangement

text

Description of share-based payment arrangement

The description of a share-based payment arrangement that existed at any time during the reporting period. [Refer: Share-based payment arrangements [member]]

disclosure: IFRS 2 45 a

ifrs-full

ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory

text block

Explanation of significant changes in contract assets and contract liabilities [text block]

The explanation of the significant changes in the contract assets and the contract liabilities. [Refer: Contract assets; Contract liabilities]

disclosure: IFRS 15 118

ifrs-full

ExplanationOfSignificantChangesInNetInvestmentInFinanceLeaseExplanatory

text block

Explanation of significant changes in net investment in finance lease [text block]

The explanation of the significant changes in the carrying amount of the net investment in finance leases. [Refer: Net investment in finance lease]

disclosure: IFRS 16 93

ifrs-full

ExplanationOfSignificantDecreaseInLevelOfGovernmentGrantsForAgriculturalActivity

text

Explanation of significant decrease in level of government grants for agricultural activity

The explanation of a significant decrease in the level of government grants for agricultural activity. [Refer: Government [member]; Government grants]

disclosure: IAS 41 57 c

ifrs-full

ExplanationOfSignificantTermsOfServiceConcessionArrangementThatMayAffectAmountTimingAndCertaintyOfFutureCashFlows

text

Explanation of significant terms of service concession arrangement that may affect amount, timing and certainty of future cash flows

The explanation of significant terms of service concession arrangements that may affect the amount, timing and certainty of future cash flows (for example, the period of the concession, re-pricing dates and the basis upon which re-pricing or re-negotiation is determined). [Refer: Service concession arrangements [member]]

disclosure: SIC 29 6 b

ifrs-full

ExplanationOfTermsAndConditionsOfOutstandingBalancesForRelatedPartyTransaction

text

Explanation of terms and conditions of outstanding balances for related party transaction

The explanation of the terms and conditions of outstanding balances for related party transactions. [Refer: Related parties [member]]

disclosure: IAS 24 18 b i

ifrs-full

ExplanationOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

text

Description of transaction recognised separately from acquisition of assets and assumption of liabilities in business combination

The description of transactions that are recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]]

disclosure: IFRS 3 B64 l, disclosure: IFRS 3 B64 m, disclosure: IFRS 3 B64 l i

ifrs-full

ExplanationOfTransfersOfCumulativeGainOrLossWithinEquityOfInvestmentsInEquityDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome

text

Explanation of transfers of cumulative gain or loss within equity of investments in equity instruments designated at fair value through other comprehensive income

The explanation of transfers of the cumulative gain or loss within equity for investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income]

disclosure: IFRS 7 11A e

ifrs-full

ExplanationOfUnfulfilledConditionsAndOtherContingenciesAttachingToGovernmentAssistance

text

Explanation of unfulfilled conditions and other contingencies attaching to government assistance

The explanation of unfulfilled conditions and other contingencies attaching to government assistance that has been recognised. [Refer: Government [member]]

disclosure: IAS 20 39 c

ifrs-full

ExplanationOfValueAssignedToKeyAssumption

text

Explanation of value assigned to key assumption

The explanation of the value(s) assigned to key assumption(s) on which management has based its determination of recoverable amount for a cash-generating unit (group of units). [Refer: Cash-generating units [member]]

disclosure: IAS 36 134 f ii, disclosure: IAS 36 135 e ii

ifrs-full

ExplanationOfWhenEntityExpectsToRecogniseRemainingContractualServiceMarginInProfitOrLoss

text

Explanation of when entity expects to recognise remaining contractual service margin in profit or loss

The explanation of when an entity expects to recognise the contractual service margin remaining at the end of the reporting period in profit or loss. [Refer: Contractual service margin [member]]

disclosure: IFRS 17 109 – Effective 2021-01-01

ifrs-full

ExplanationOfWhenEntityExpectsToRecogniseTransactionPriceAllocatedToRemainingPerformanceObligationsAsRevenue

text

Explanation of when entity expects to recognise transaction price allocated to remaining performance obligations as revenue

The explanation of when the entity expects to recognise the transaction price allocated to the remaining performance obligations as revenue. [Refer: Revenue from contracts with customers; Transaction price allocated to remaining performance obligations]

disclosure: IFRS 15 120 b ii

ifrs-full

ExplanationOfWhetherAnyConsiderationFromContractsWithCustomersIsNotIncludedInDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations

text

Explanation of whether any consideration from contracts with customers is not included in disclosure of transaction price allocated to remaining performance obligations

The explanation of whether any consideration from contracts with customers is not included in the disclosure of the transaction price allocated to the remaining performance obligations. [Refer: Transaction price allocated to remaining performance obligations]

disclosure: IFRS 15 122

ifrs-full

ExplanationOfWhetherBreachesWhichPermittedLenderToDemandAcceleratedRepaymentWereRemediedOrTermsOfLoansPayableWereRenegotiatedBeforeFinancialStatementsWereAuthorisedForIssue

text

Explanation of whether breaches which permitted lender to demand accelerated repayment were remedied or terms of loans payable were renegotiated before financial statements were authorised for issue

The explanation of whether breaches of loan terms that permitted the lender to demand accelerated repayment were remedied, or terms of loans payable were renegotiated, before the financial statements were authorised for issue.

disclosure: IFRS 7 19

ifrs-full

ExplanationOfWhetherEntityAppliesExemptionInIAS2425

text

Explanation of whether entity applies exemption in IAS 24.25

The explanation of whether the entity applies the exemption in paragraph 25 of IAS 24.

disclosure: IAS 24 26

ifrs-full

ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged

text

Explanation of whether entity has obligation to return collateral sold or repledged in absence of default by owner of collateral

The explanation of whether the entity has the obligation to return collateral sold or repledged in absence of default by the owner of the collateral.

disclosure: IFRS 7 15 b

ifrs-full

ExplanationOfWhetherParticipantsContributeToRetirementBenefitPlan

text

Explanation of whether participants contribute to retirement benefit plan

The explanation of whether participants contribute to retirement benefit plans.

disclosure: IAS 26 36 d

ifrs-full

ExplanationOfWhetherPracticalExpedientIsAppliedForDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations

text

Explanation of whether practical expedient is applied for disclosure of transaction price allocated to remaining performance obligations

The explanation of whether the practical expedient is applied for the disclosure of the transaction price allocated to the remaining performance obligations. [Refer: Transaction price allocated to remaining performance obligations]

disclosure: IFRS 15 122

ifrs-full

ExplanationOfWhyEntityCameToDifferentConclusionsInNewAssessmentApplyingParagraphs412aOr412AaOfIFRS9AtDateOfInitialApplicationOfIFRS17

text

Explanation of why entity came to different conclusions in new assessment applying paragraphs 4.1.2(a) or 4.1.2 A(a) of IFRS 9 at date of initial application of IFRS 17

The explanation of why the entity came to any different conclusions in the new assessment applying paragraphs 4.1.2(a) or 4.1.2 A(a) of IFRS 9 at the date of initial application of IFRS 17.

disclosure: IFRS 17 C33 c – Effective 2021-01-01

ifrs-full

ExplanationOfWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModel

text

Explanation of why fair value cannot be reliably measured for investment property, at cost or in accordance with IFRS 16 within fair value model

The explanation of why fair value cannot be reliably measured for investment property when the entity measures investment property at cost or in accordance with IFRS 16 within the fair value model. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property]

disclosure: IAS 40 78 b

ifrs-full

ExplanationOfWhyMethodsUsedToRecogniseRevenueProvideFaithfulDepictionOfTransferOfGoodsOrServices

text

Explanation of why methods used to recognise revenue provide faithful depiction of transfer of goods or services

The explanation of why the methods used to recognise revenue from contracts with customers provide a faithful depiction of the transfer of goods or services. [Refer: Revenue from contracts with customers]

disclosure: IFRS 15 124 b

ifrs-full

ExplanationOrCrossReferencesToInterimFinancialStatementDisclosuresForFirsttimeAdopter

text

Explanation of cross-reference to interim financial statement disclosures for first-time adopter

The explanation of cross-references to other published documents that include information that is material to understanding the entity’s current interim period for first-time adopters of IFRSs.

disclosure: IFRS 1 33

ifrs-full

ExplanationWhenGreatestTransferActivityTookPlace

text

Explanation when greatest transfer activity took place

The explanation of when the greatest transfer activity took place within a reporting period (for example, over the last five days before the end of the reporting period) throughout which the total amount of proceeds from the transfer activity (that qualifies for derecognition) is not evenly distributed (for example, if a substantial proportion of the total amount of transfer activity takes place in the closing days of a reporting period).

disclosure: IFRS 7 42G c i

ifrs-full

ExplanationWhichDisclosuresCouldNotBeMadeAndReasonsWhyTheyCannotBeMadeIfInitialAccountingForBusinessCombinationIsIncomplete

text

Explanation of which disclosures could not be made and reasons why they cannot be made if initial accounting for business combination is incomplete at time financial statements are authorised for issue

The explanation of which disclosures could not be made and reasons why they cannot be made if the initial accounting for the business combination is incomplete at the time that financial statements are authorised for issue. [Refer: Business combinations [member]]

disclosure: IFRS 3 B66

ifrs-full

ExplanationWhyFairValueBecomesReliableForBiologicalAssetsPreviouslyMeasuredAtCost

text

Explanation of why fair value becomes reliable for biological assets previously measured at cost

The explanation of why fair value becomes reliably measurable for biological assets previously measured at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: At cost [member]; Biological assets; Impairment loss]

disclosure: IAS 41 56 b

ifrs-full

ExplanationWhyFairValueCannotBeReliablyMeasuredForBiologicalAssetsAtCost

text

Explanation of why fair value cannot be reliably measured for biological assets, at cost

The explanation of why fair value cannot be reliably measured for biological assets measured at cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets; Impairment loss]

disclosure: IAS 41 54 b

ifrs-full

ExplanationWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyCostModel

text

Explanation of why fair value cannot be reliably measured for investment property, cost model

The explanation of why fair value cannot be reliably measured for investment property measured using the cost model. [Refer: Investment property]

disclosure: IAS 40 79 e ii

ifrs-full

ExplanationWhyFinancialStatementsNotPreparedOnGoingConcernBasis

text

Explanation of why entity not regarded as going concern

The explanation of the reason why the entity is not regarded as a going concern.

disclosure: IAS 1 25

ifrs-full

ExplorationAndEvaluationAssetsMember

member

Exploration and evaluation assets [member]

This member stands for exploration and evaluation expenditures recognised as assets in accordance with the entity’s accounting policy. Exploration and evaluation expenditures are expenditures incurred by an entity in connection with the exploration for, and evaluation of, mineral resources before the technical feasibility and commercial viability of extracting a mineral resource are demonstrable.

common practice: IAS 36 127

ifrs-full

ExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts

X instant, credit

Exposure to credit risk on loan commitments and financial guarantee contracts

The amount of the exposure to credit risk on loan commitments and financial guarantee contracts. [Refer: Loan commitments [member]; Financial guarantee contracts [member]; Credit risk [member]]

disclosure: IFRS 7 35H, disclosure: IFRS 7 35I, disclosure: IFRS 7 35M

ifrs-full

ExposureToRiskThatArisesFromContractsWithinScopeOfIFRS17

X instant

Exposure to risk that arises from contracts within scope of IFRS 17

The amount of the exposure to risk that arises from contracts within the scope of IFRS 17.

disclosure: IFRS 17 125 a – Effective 2021-01-01

ifrs-full

ExpropriationOfMajorAssetsByGovernmentMember

member

Expropriation of major assets by government [member]

This member stands for expropriation of major assets by government. [Refer: Government [member]]

example: IAS 10 22 c

ifrs-full

ExternalCreditGradesAxis

axis

External credit grades [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 4 39G a – Expiry date 2021-01-01, example: IFRS 7 IG20C, example: IFRS 7 35M, example: IFRS 7 IG24 a – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01

ifrs-full

ExternalCreditGradesMember

member

External credit grades [member]

This member stands for credit grades that have been provided by external rating agencies.

disclosure: IFRS 4 39G a – Expiry date 2021-01-01, example: IFRS 7 IG20C, example: IFRS 7 35M, example: IFRS 7 IG24 a – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01

ifrs-full

FactoringOfReceivablesMember

member

Factoring of receivables [member]

This member stands for transactions in which an entity transfers its receivables to another party (the factor).

example: IFRS 7 B33

ifrs-full

FactorsUsedToIdentifyEntitysReportableSegments

text

Description of factors used to identify entity’s reportable segments

The description of the factors used to identify the entity’s reportable segments, including the basis of organisation (for example, whether management has chosen to organise the entity around differences in products and services, geographical areas, regulatory environments or a combination of factors and whether operating segments have been aggregated). [Refer: Geographical areas [member]; Operating segments [member]; Products and services [member]; Reportable segments [member]]

disclosure: IFRS 8 22 a

ifrs-full

FairValueAsDeemedCostAxis

axis

Fair value as deemed cost [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 1 30

ifrs-full

FairValueGainLossThatWouldHaveBeenRecognisedInOtherComprehensiveIncomeIfFinancialAssetsHadNotBeenReclassified

X duration, credit

Fair value gain (loss) that would have been recognised in other comprehensive income if financial assets had not been reclassified

The fair value gain (loss) that would have been recognised in other comprehensive income if financial assets had not been reclassified. [Refer: Financial assets]

disclosure: IFRS 7 12D b

ifrs-full

FairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossIfFinancialAssetsHadNotBeenReclassifiedOutOfFairValueThroughProfitOrLossAndIntoFairValueThroughOtherComprehensiveIncomeInitialApplicationOfIFRS9

X duration, credit

Fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified out of fair value through profit or loss and into fair value through other comprehensive income, initial application of IFRS 9

The fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified out of the fair value through profit or loss and into the fair value through other comprehensive income as a result of the transition to IFRS 9. [Refer: Financial assets]

disclosure: IFRS 7 42M b

ifrs-full

FairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossOrOtherComprehensiveIncomeIfFinancialAssetsHadNotBeenReclassifiedFirstApplicationOfIFRS9

X duration, credit

Fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial assets had not been reclassified as measured at amortised cost, initial application of IFRS 9

The fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial assets had not been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial assets]

disclosure: IFRS 7 42M b

ifrs-full

FairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossOrOtherComprehensiveIncomeIfFinancialLiabilitiesHadNotBeenReclassifiedFirstApplicationOfIFRS9

X duration, credit

Fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial liabilities had not been reclassified as measured at amortised cost, initial application of IFRS 9

The fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial liabilities had not been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial liabilities]

disclosure: IFRS 7 42M b

ifrs-full

FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsNotRecognisedInOtherComprehensiveIncome

X duration, credit

Fair value gains (losses) on financial assets reclassified out of available-for-sale financial assets not recognised in other comprehensive income

The fair value gains (losses) that would have been recognised in other comprehensive income if financial assets had not been reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income]

disclosure: IFRS 7 12A e – Expiry date 2021-01-01

ifrs-full

FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome

X duration, credit

Fair value gains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in other comprehensive income

The fair value gains (losses) recognised in other comprehensive income on financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income]

disclosure: IFRS 7 12A d – Expiry date 2021-01-01

ifrs-full

FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossNotRecognisedInProfitOrLoss

X duration, credit

Fair value gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss not recognised in profit or loss

The fair value gains (losses) that would have been recognised in profit or loss if financial assets had not been reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]

disclosure: IFRS 7 12A e – Expiry date 2021-01-01

ifrs-full

FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss

X duration, credit

Fair value gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss

The fair value gains (losses) recognised in profit or loss on financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]

disclosure: IFRS 7 12A d – Expiry date 2021-01-01

ifrs-full

FairValueGainsOrLossThatWouldHaveBeenRecognisedInProfitOrLossIfFinancialAssetsHadNotBeenReclassified

X duration, credit

Fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified

The fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified. [Refer: Financial assets]

disclosure: IFRS 7 12D b

ifrs-full

FairValueHedgesMember

member

Fair value hedges [member]

This member stands for hedges of the exposure to changes in fair value of a recognised asset or liability or an unrecognised firm commitment, or an identified portion of such an asset, liability or firm commitment, that is attributable to a particular risk and could affect profit or loss. [Refer: Hedges [member]]

disclosure: IAS 39 86 a, disclosure: IFRS 7 24A, disclosure: IFRS 7 24B, disclosure: IFRS 7 24C

ifrs-full

FairValueModelMember

member

Fair value model [member]

This member stands for measurement using the fair value model. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.

disclosure: IAS 40 32A

ifrs-full

FairValueOfAcquiredReceivables

X instant, debit

Fair value of acquired receivables

The fair value of receivables acquired in a business combination. [Refer: Business combinations [member]]

disclosure: IFRS 3 B64 h i

ifrs-full

FairValueOfAssetsRepresentingContinuingInvolvementInDerecognisedFinancialAssets

X instant, debit

Fair value of assets representing continuing involvement in derecognised financial assets

The fair value of assets representing the entity’s continuing involvement in derecognised financial assets. [Refer: Financial assets]

disclosure: IFRS 7 42E b

ifrs-full

FairValueOfAssociatedFinancialLiabilities

X instant, credit

Fair value of associated financial liabilities

The fair value of financial liabilities associated with transferred financial assets that are not derecognised in their entirety. [Refer: Financial assets]

disclosure: IFRS 7 42D d

ifrs-full

FairValueOfFinancialAssetsReclassifiedAsMeasuredAtAmortisedCost

X instant, debit

Fair value of financial assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category

The fair value of financial assets reclassified out of the fair value through profit or loss category into amortised cost or fair value through other comprehensive income category. [Refer: Financial assets]

disclosure: IFRS 7 12D a

ifrs-full

FairValueOfFinancialAssetsReclassifiedAsMeasuredAtAmortisedCostFirstApplicationOfIFRS9

X instant, debit

Fair value of financial assets reclassified as measured at amortised cost, initial application of IFRS 9

The fair value of financial assets that have been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial assets]

disclosure: IFRS 7 42M a

ifrs-full

FairValueOfFinancialAssetsReclassifiedOutOfFairValueThroughOtherComprehensiveIncomeCategoryIntoAmortisedCostCategory

X instant, debit

Fair value of financial assets reclassified out of fair value through other comprehensive income category into amortised cost category

The fair value of financial assets reclassified out of the fair value other comprehensive income category so that they are measured at amortised cost. [Refer: Financial assets]

disclosure: IFRS 7 12D a

ifrs-full

FairValueOfFinancialAssetsReclassifiedOutOfFairValueThroughProfitOrLossAndIntoFairValueThroughOtherComprehensiveIncomeInitialApplicationOfIFRS9

X instant, debit

Fair value of financial assets reclassified out of fair value through profit or loss and into fair value through other comprehensive income, initial application of IFRS 9

The fair value of financial assets that have been reclassified out of the fair value through profit or loss and into the fair value through other comprehensive income as a result of the transition to IFRS 9. [Refer: Financial assets]

disclosure: IFRS 7 42M a

ifrs-full

FairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAssets

X instant, debit

Fair value of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk, assets

The fair value of a financial instrument, recognised as an asset, on discontinuation of its measurement at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Financial instruments, class [member]]

disclosure: IFRS 7 24G c

ifrs-full

FairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskLiabilities

X instant, credit

Fair value of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk, liabilities

The fair value of a financial instrument, recognised as a liability, on discontinuation of its measurement at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Financial instruments, class [member]]

disclosure: IFRS 7 24G c

ifrs-full

FairValueOfFinancialLiabilitiesReclassifiedAsMeasuredAtAmortisedCostFirstApplicationOfIFRS9

X instant, credit

Fair value of financial liabilities reclassified as measured at amortised cost, initial application of IFRS 9

The fair value of financial liabilities that have been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial liabilities]

disclosure: IFRS 7 42M a

ifrs-full

FairValueOfInvestmentInJointVenturesWherePriceQuotationsPublished

X instant, debit

Fair value of investments in joint ventures for which there are quoted market prices

The fair value of investments in joint ventures if there are quoted market prices for the investment. [Refer: Joint ventures [member]; Investments in joint ventures]

disclosure: IFRS 12 21 b iii

ifrs-full

FairValueOfInvestmentsInAssociatesWherePriceQuotationsPublished

X instant, debit

Fair value of investments in associates for which there are quoted market prices

The fair value of investments in associates if there are quoted market prices for the investment. [Refer: Associates [member]; Investments in associates]

disclosure: IFRS 12 21 b iii

ifrs-full

FairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome

X instant, debit

Investments in equity instruments designated at fair value through other comprehensive income

The amount of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: At fair value [member]; Other comprehensive income]

disclosure: IFRS 7 11A c, disclosure: IFRS 7 8 h

ifrs-full

FairValueOfInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAtDateOfDerecognition

X instant, debit

Fair value of investments in equity instruments designated at fair value through other comprehensive income at date of derecognition

The fair value at the date of the derecognition of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income [member]]

disclosure: IFRS 7 11B b

ifrs-full

FairValueOfLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssets

X instant, credit

Fair value of liabilities representing continuing involvement in derecognised financial assets

The fair value of liabilities representing the entity’s continuing involvement in derecognised financial assets. [Refer: Financial assets]

disclosure: IFRS 7 42E b

ifrs-full

FairValueOfPropertyPlantAndEquipmentMateriallyDifferentFromCarryingAmount

X instant, debit

Fair value of property, plant and equipment materially different from carrying amount

The fair value of property, plant and equipment when the fair value is materially different from the carrying amount. [Refer: Carrying amount [member]; Property, plant and equipment]

example: IAS 16 79 d

ifrs-full

FairValueOfSubsidiariesThatCeaseToBeConsolidatedAsOfDateOfChangeOfInvestmentEntityStatus

X instant, debit

Fair value of subsidiaries that cease to be consolidated as of date of change of investment entity status

The fair value, as of the date of change of investment entity status, of subsidiaries that cease to be consolidated. [Refer: At fair value [member]; Disclosure of investment entities [text block]; Subsidiaries [member]]

disclosure: IFRS 12 9B a

ifrs-full

FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntirety

X instant, debit

Fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety

The difference between the fair value of transferred financial assets that have not been derecognised in their entirety and their associated liabilities. [Refer: Financial assets]

disclosure: IFRS 7 42D d

ifrs-full

FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntiretyAbstract

Fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety [abstract]

ifrs-full

FairValueOfTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntirety

X instant, debit

Fair value of transferred financial assets that are not derecognised in their entirety

The fair value of transferred financial assets that are not derecognised in their entirety. [Refer: Financial assets]

disclosure: IFRS 7 42D d

ifrs-full

FairValueOfUnderlyingItemsForContractsWithDirectParticipationFeatures

X instant, debit

Fair value of underlying items for contracts with direct participation features

The fair value of the underlying items for contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features]

disclosure: IFRS 17 111 – Effective 2021-01-01

ifrs-full

FeeAndCommissionExpense

X duration, debit

Fee and commission expense

The amount of expense relating to fees and commissions.

common practice: IAS 1 85

ifrs-full

FeeAndCommissionExpenseAbstract

Fee and commission expense [abstract]

ifrs-full

FeeAndCommissionIncome

X duration, credit

Fee and commission income

The amount of income relating to fees and commissions.

common practice: IAS 1 85

ifrs-full

FeeAndCommissionIncomeAbstract

Fee and commission income [abstract]

ifrs-full

FeeAndCommissionIncomeExpense

X duration, credit

Fee and commission income (expense)

The amount of income or expense relating to fees and commissions.

common practice: IAS 1 85

ifrs-full

FeeAndCommissionIncomeExpenseAbstract

Fee and commission income (expense) [abstract]

ifrs-full

FeeExpenseArisingFromFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss

X duration, debit

Fee expense arising from financial liabilities not at fair value through profit or loss

The amount of fee expense (other than the amounts included when determining the effective interest rate) arising from financial liabilities that are not at fair value through profit or loss. [Refer: At fair value [member]; Financial liabilities]

disclosure: IFRS 7 20 c i

ifrs-full

FeeIncomeAndExpenseAbstract

Fee income and expense [abstract]

ifrs-full

FeeIncomeArisingFromFinancialAssetsMeasuredAtAmortisedCost

X duration, credit

Fee income arising from financial assets not at fair value through profit or loss

The amount of fee income (other than the amounts included when determining the effective interest rate) arising from financial assets that are not at fair value through profit or loss.

disclosure: IFRS 7 20 c i

ifrs-full

FeeIncomeExpenseArisingFromFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss

X duration, credit

Fee income (expense) arising from financial assets or financial liabilities not at fair value through profit or loss

The amount of fee income or expense (other than the amounts included when determining the effective interest rate) arising from financial assets or financial liabilities that are not at fair value through profit or loss. [Refer: At fair value [member]; Financial liabilities]

disclosure: IFRS 7 20 c i – Expiry date 2021-01-01

ifrs-full

FeeIncomeExpenseArisingFromTrustAndFiduciaryActivities

X duration, credit

Fee income (expense) arising from trust and fiduciary activities

The amount of fee income and expense (other than the amounts included when determining the effective interest rate) arising from trust and other fiduciary activities that result in the holding or investing of assets on behalf of individuals, trusts, retirement benefit plans and other institutions.

disclosure: IFRS 7 20 c ii

ifrs-full

FinalSalaryPensionDefinedBenefitPlansMember

member

Final salary pension defined benefit plans [member]

This member stands for final salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]]

example: IAS 19 138 b

ifrs-full

FinanceCosts

X duration, debit

Finance costs

The amount of costs associated with financing activities of the entity.

disclosure: IAS 1 82 b

ifrs-full

FinanceCostsPaidClassifiedAsOperatingActivities

X duration, credit

Finance costs paid, classified as operating activities

The cash outflow for finance costs paid, classified as operating activities. [Refer: Finance costs]

common practice: IAS 7 31

ifrs-full

FinanceIncome

X duration, credit

Finance income

The amount of income associated with interest and other financing activities of the entity.

common practice: IAS 1 85

ifrs-full

FinanceIncomeCost

X duration, credit

Finance income (cost)

The amount of income or cost associated with interest and other financing activities of the entity.

common practice: IAS 1 85

ifrs-full

FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossAbstract

Finance income (expenses) from reinsurance contracts held excluded from profit or loss [abstract]

ifrs-full

FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax

X duration, credit

Finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax

The amount of finance income (expenses) from reinsurance contracts held that is excluded from profit or loss and recognised in other comprehensive income, before tax. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]

disclosure: IAS 1 91 b – Effective 2021-01-01, disclosure: IFRS 17 82 – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01

ifrs-full

FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossNetOfTax

X duration, credit

Finance income (expenses) from reinsurance contracts held excluded from profit or loss, net of tax

The amount of finance income (expenses) from reinsurance contracts held that is excluded from profit or loss and recognised in other comprehensive income, net of tax. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]

disclosure: IAS 1 91 a – Effective 2021-01-01, disclosure: IFRS 17 82 – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01

ifrs-full

FinanceIncomeExpensesFromReinsuranceContractsHeldRecognisedInProfitOrLoss

X duration, credit

Finance income (expenses) from reinsurance contracts held recognised in profit or loss

The amount of finance income (expenses) from reinsurance contracts held that is recognised in profit or loss. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]

disclosure: IAS 1 82 bc – Effective 2021-01-01, disclosure: IFRS 17 82 – Effective 2021-01-01

ifrs-full

FinanceIncomeOnNetInvestmentInFinanceLease

X duration, credit

Finance income on net investment in finance lease

The amount of finance income on the net investment in the finance lease. [Refer: Finance income; Net investment in finance lease]

disclosure: IFRS 16 90 a ii

ifrs-full

FinanceIncomeReceivedClassifiedAsOperatingActivities

X duration, debit

Finance income received, classified as operating activities

The cash inflow from finance income received, classified as operating activities. [Refer: Finance income]

common practice: IAS 7 31

ifrs-full

FinanceLeaseReceivables

X instant, debit

Finance lease receivables

The amount of receivables related to finance leases.

common practice: IAS 1 55

ifrs-full

FinancialAssets

X instant, debit

Financial assets

The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities]

disclosure: IFRS 7 25, disclosure: IFRS 7 35H, disclosure: IFRS 7 35I, disclosure: IFRS 7 35M, example: IFRS 7 35N

ifrs-full

FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendments

X instant, debit

Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount after applying amendments

The carrying amount of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments.

disclosure: IFRS 9 7.2.34 b

ifrs-full

FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountImmediatelyBeforeApplyingAmendments

X instant, debit

Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount immediately before applying amendments

The carrying amount of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments.

disclosure: IFRS 9 7.2.34 a

ifrs-full

FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryAfterApplyingAmendments

text

Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category after applying amendments

The measurement category of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments.

disclosure: IFRS 9 7.2.34 b

ifrs-full

FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryImmediatelyBeforeApplyingAmendments

text

Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category immediately before applying amendments

The measurement category of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments.

disclosure: IFRS 9 7.2.34 a

ifrs-full

FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17CarryingAmountAfterRedesignation

X instant, debit

Financial assets affected by redesignation at date of initial application of IFRS 17, carrying amount after redesignation

The carrying amount, after redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17.

disclosure: IFRS 17 C32 b ii – Effective 2021-01-01

ifrs-full

FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17CarryingAmountImmediatelyBeforeRedesignation

X instant, debit

Financial assets affected by redesignation at date of initial application of IFRS 17, carrying amount immediately before redesignation

The carrying amount, immediately before redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17.

disclosure: IFRS 17 C32 b i – Effective 2021-01-01

ifrs-full

FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17MeasurementCategoryAfterRedesignation

text

Financial assets affected by redesignation at date of initial application of IFRS 17, measurement category after redesignation

The measurement category, after redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17.

disclosure: IFRS 17 C32 b ii – Effective 2021-01-01

ifrs-full

FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17MeasurementCategoryImmediatelyBeforeRedesignation

text

Financial assets affected by redesignation at date of initial application of IFRS 17, measurement category immediately before redesignation

The measurement category, immediately before redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17.

disclosure: IFRS 17 C32 b i – Effective 2021-01-01

ifrs-full

FinancialAssetsAtAmortisedCost

X instant, debit

Financial assets at amortised cost

The amount of financial assets at amortised cost. The amortised cost is the amount at which financial assets are measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount, and adjusted for any impairment. [Refer: Financial assets]

disclosure: IFRS 7 8 f

ifrs-full

FinancialAssetsAtAmortisedCostCategoryMember

member

Financial assets at amortised cost, category [member]

This member stands for the financial assets at amortised cost category. [Refer: Financial assets at amortised cost]

disclosure: IFRS 7 8 f

ifrs-full

FinancialAssetsAtAmortisedCostMember

member

Financial assets at amortised cost, class [member]

This member stands for the financial assets measured at amortised cost class. [Refer: Financial assets at amortised cost]

disclosure: IFRS 7 B2 a

ifrs-full

FinancialAssetsAtFairValue

X instant, debit

Financial assets, at fair value

The fair value of financial assets. [Refer: At fair value [member]; Financial assets]

disclosure: IFRS 7 25

ifrs-full

FinancialAssetsAtFairValueMember

member

Financial assets at fair value, class [member]

This member stands for the financial assets measured at fair value class. [Refer: Financial assets; At fair value [member]]

disclosure: IFRS 7 B2 a

ifrs-full

FinancialAssetsAtFairValueThroughOtherComprehensiveIncome

X instant, debit

Financial assets at fair value through other comprehensive income

The amount of financial assets at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets; Other comprehensive income]

disclosure: IFRS 7 8 h

ifrs-full

FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract

Financial assets at fair value through other comprehensive income [abstract]

ifrs-full

FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember

member

Financial assets at fair value through other comprehensive income, category [member]

This member stands for the financial assets at fair value through other comprehensive income category. [Refer: Financial assets at fair value through other comprehensive income]

disclosure: IFRS 7 8 h

ifrs-full

FinancialAssetsAtFairValueThroughProfitOrLoss

X instant, debit

Financial assets at fair value through profit or loss

The amount of financial assets that are measured at fair value and for which gains (losses) are recognised in profit or loss. A financial asset shall be measured at fair value through profit or loss unless it is measured at amortised cost or at fair value through other comprehensive income. A gain (loss) on a financial asset measured at fair value shall be recognised in profit or loss unless it is part of a hedging relationship, it is an investment in an equity instrument for which the entity has elected to present gains and losses in other comprehensive income or it is a financial asset measured at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets]

disclosure: IFRS 7 8 a

ifrs-full

FinancialAssetsAtFairValueThroughProfitOrLossAbstract

Financial assets at fair value through profit or loss [abstract]

ifrs-full

FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember

member

Financial assets at fair value through profit or loss, category [member]

This member stands for the financial assets at fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]

disclosure: IFRS 7 8 a

ifrs-full

FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading

X instant, debit

Financial assets at fair value through profit or loss, classified as held for trading

The amount of financial assets at fair value through profit or loss classified as held for trading. A financial asset is classified as held for trading if: (a) it is acquired principally for the purpose of selling it in the near term; (b) on initial recognition it is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking; or (c) it is a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument). [Refer: At fair value [member]; Financial assets at fair value through profit or loss]

common practice: IAS 1 55, disclosure: IFRS 7 8 a – Expiry date 2021-01-01

ifrs-full

FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingCategoryMember

member

Financial assets at fair value through profit or loss, classified as held for trading, category [member]

This member stands for the financial assets at fair value through profit or loss classified as held for trading category. [Refer: Financial assets at fair value through profit or loss, classified as held for trading]

disclosure: IFRS 7 8 a – Expiry date 2021-01-01

ifrs-full

FinancialAssetsAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition

X instant, debit

Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently

The amount of financial assets at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: At fair value [member]; Financial assets at fair value through profit or loss]

disclosure: IFRS 7 8 a

ifrs-full

FinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionCategoryMember

member

Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]

This member stands for the financial assets at fair value through profit or loss designated as such upon initial recognition or subsequently category. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently]

disclosure: IFRS 7 8 a

ifrs-full

FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue

X instant, debit

Financial assets at fair value through profit or loss, mandatorily measured at fair value

The amount of financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss]

disclosure: IFRS 7 8 a

ifrs-full

FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueCategoryMember

member

Financial assets at fair value through profit or loss, mandatorily measured at fair value, category [member]

This member stands for the financial assets mandatorily measured at fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value]

disclosure: IFRS 7 8 a

ifrs-full

FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments

X instant, debit

Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments

The amount of financial assets at fair value through profit or loss measured as such in accordance with the exemption for reacquisition of own equity instruments, as described in paragraph 33A of IAS 32. [Refer: Financial assets at fair value through profit or loss]

disclosure: IFRS 7 8 a – Effective 2021-01-01

ifrs-full

FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstrumentsCategoryMember

member

Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments, category [member]

This member stands for the financial assets at fair value through profit or loss measured as such in accordance with the exemption for reacquisition of own equity instruments category. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments]

disclosure: IFRS 7 8 a – Effective 2021-01-01

ifrs-full

FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities

X instant, debit

Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities

The amount of financial assets at fair value through profit or loss measured as such in accordance with the exemption for repurchase of own financial liabilities, as described in paragraph 3.3.5 of IFRS 9. [Refer: Financial assets at fair value through profit or loss]

disclosure: IFRS 7 8 a – Effective 2021-01-01

ifrs-full

FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilitiesCategoryMember

member

Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities, category [member]

This member stands for the financial assets at fair value through profit or loss measured as such in accordance with the exemption for repurchase of own financial liabilities category. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities]

disclosure: IFRS 7 8 a – Effective 2021-01-01

ifrs-full

FinancialAssetsAvailableforsale

X instant, debit

Financial assets available-for-sale

The amount of non-derivative financial assets that are designated as available for sale or are not classified as (a) loans and receivables; (b) held-to-maturity investments; or (c) financial assets at fair value through profit or loss. [Refer: Derivative financial assets; Financial assets at fair value through profit or loss; Held-to-maturity investments]

disclosure: IFRS 7 8 d – Expiry date 2021-01-01

ifrs-full

FinancialAssetsAvailableforsaleCategoryMember

member

Financial assets available-for-sale, category [member]

This member stands for the financial assets available-for-sale category. [Refer: Financial assets available-for-sale]

disclosure: IFRS 7 8 d – Expiry date 2021-01-01

ifrs-full

FinancialAssetsCarryingAmountImmediatelyAfterInitialApplicationOfIFRS9

X instant, debit

Financial assets, carrying amount immediately after initial application of IFRS 9

The carrying amount of financial assets immediately after the initial application of IFRS 9. [Refer: Financial assets]

disclosure: IFRS 7 42I b

ifrs-full

FinancialAssetsCarryingAmountImmediatelyBeforeInitialApplicationOfIFRS9

X instant, debit

Financial assets, carrying amount immediately before initial application of IFRS 9

The carrying amount of financial assets at the date of initial application of IFRS 9, determined in accordance with IAS 39 or in accordance with a previous version of IFRS 9 (if the entity’s chosen approach to applying IFRS 9 involves more than one date of initial application for different requirements). [Refer: Financial assets]

disclosure: IFRS 7 42I a

ifrs-full

FinancialAssetsCategoryMember

member

Financial assets, category [member]

This member stands for aggregated categories of financial assets. It also represents the standard value for the “Categories of financial assets” axis if no other member is used. [Refer: Financial assets]

disclosure: IFRS 7 8

ifrs-full

FinancialAssetsCollectivelyAssessedForCreditLossesMember

member

Financial assets collectively assessed for credit losses [member]

This member stands for financial assets that have been collectively assessed for credit losses. [Refer: Financial assets]

common practice: IFRS 7 37 – Expiry date 2021-01-01

ifrs-full

FinancialAssetsDescribedInParagraph39EaOfIFRS4CarryingAmountApplyingIAS39

X instant, debit

Financial assets described in paragraph 39E(a) of IFRS 4, carrying amount applying IAS 39

The carrying amount applying IAS 39 of financial assets described in paragraph 39E(a) of IFRS 4. In case of financial assets measured at amortised cost, the amount should be before adjusting for any impairment allowances. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]

disclosure: IFRS 4 39G a – Expiry date 2021-01-01

ifrs-full

FinancialAssetsDescribedInParagraph39EaOfIFRS4FairValue

X instant, debit

Financial assets described in paragraph 39E(a) of IFRS 4, fair value

The fair value of financial assets described in paragraph 39E(a) of IFRS 4, ie financial assets with contractual terms that give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding (ie financial assets that meet the condition in paragraphs 4.1.2(b) and 4.1.2 A(b) of IFRS 9), excluding any financial asset that meets the definition of held for trading in IFRS 9, or that is managed and whose performance is evaluated on a fair value basis (paragraph B4.1.6 of IFRS 9). [Refer: Financial assets]

disclosure: IFRS 4 39E a – Expiry date 2021-01-01

ifrs-full

FinancialAssetsDescribedInParagraph39EaOfIFRS4ThatDoNotHaveLowCreditRiskCarryingAmountApplyingIAS39

X instant, debit

Financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, carrying amount applying IAS 39

The carrying amount applying IAS 39 of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk. In case of financial assets measured at amortised cost, the amount should be before adjusting for any impairment allowances. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]

disclosure: IFRS 4 39G b – Expiry date 2021-01-01

ifrs-full

FinancialAssetsDescribedInParagraph39EaOfIFRS4ThatDoNotHaveLowCreditRiskFairValue

X instant, debit

Financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, fair value

The fair value of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]

disclosure: IFRS 4 39G b – Expiry date 2021-01-01

ifrs-full

FinancialAssetsDesignatedAsMeasuredAtFairValueAbstract

Financial assets designated as measured at fair value through profit or loss [abstract]

ifrs-full

FinancialAssetsHeldForManagingLiquidityRisk

X instant, debit

Financial assets held for managing liquidity risk

The amount of financial assets held for managing liquidity risk (for example, financial assets that are readily saleable or expected to generate cash inflows to meet cash outflows on financial liabilities). [Refer: Liquidity risk [member]; Financial assets; Financial liabilities]

disclosure: IFRS 7 B11E

ifrs-full

FinancialAssetsImpairedMember

member

Financial assets impaired [member]

This member stands for financial assets that have been impaired. [Refer: Financial assets]

common practice: IFRS 7 37 – Expiry date 2021-01-01

ifrs-full

FinancialAssetsIndividuallyAssessedForCreditLossesMember

member

Financial assets individually assessed for credit losses [member]

This member stands for financial assets that have been individually assessed for credit losses. [Refer: Financial assets]

disclosure: IFRS 7 37 b – Expiry date 2021-01-01

ifrs-full

FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome

X instant, debit

Financial assets measured at fair value through other comprehensive income

The amount of financial assets that are measured at fair value through other comprehensive income. A financial asset shall be measured at fair value through other comprehensive income if both of the following conditions are met: (a) the financial asset is held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets and (b) the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. [Refer: At fair value [member]; Financial assets]

disclosure: IFRS 7 8 h

ifrs-full

FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract

Financial assets measured at fair value through other comprehensive income [abstract]

ifrs-full

FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeCategoryMember

member

Financial assets measured at fair value through other comprehensive income, category [member]

This member stands for the financial assets at fair value through other comprehensive income category. [Refer: Financial assets measured at fair value through other comprehensive income]

disclosure: IFRS 7 8 h

ifrs-full

FinancialAssetsMeasurementCategoryImmediatelyAfterInitialApplicationOfIFRS9

text

Financial assets, measurement category immediately after initial application of IFRS 9

The measurement category of financial assets immediately after the initial application of IFRS 9. [Refer: Financial assets]

disclosure: IFRS 7 42I b

ifrs-full

FinancialAssetsMeasurementCategoryImmediatelyBeforeInitialApplicationOfIFRS9

text

Financial assets, measurement category immediately before initial application of IFRS 9

The measurement category of financial assets at the date of initial application of IFRS 9, determined in accordance with IAS 39 or in accordance with a previous version of IFRS 9 (if the entity’s chosen approach to applying IFRS 9 involves more than one date of initial application for different requirements). [Refer: Financial assets]

disclosure: IFRS 7 42I a

ifrs-full

FinancialAssetsMember

member

Financial assets, class [member]

This member stands for aggregated classes of financial assets. It also represents the standard value for the “Classes of financial assets” axis if no other member is used. [Refer: Financial assets]

disclosure: IFRS 9 7.2.34, disclosure: IFRS 17 C32 – Effective 2021-01-01, disclosure: IFRS 4 39L b – Effective on first application of IFRS 9, disclosure: IFRS 7 6, disclosure: IFRS 7 42I

ifrs-full

FinancialAssetsNeitherPastDueNorImpairedMember

member

Financial assets neither past due nor impaired [member]

This member stands for financial assets that are neither past due nor impaired. A financial asset is past due when a counterparty has failed to make a payment when contractually due. [Refer: Financial assets]

common practice: IFRS 7 37 – Expiry date 2021-01-01

ifrs-full

FinancialAssetsOtherThanThoseSpecifiedInParagraph39EaOfIFRS4FairValue

X instant, debit

Financial assets other than those specified in paragraph 39E(a) of IFRS 4, fair value

The fair value of financial assets other than those described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]

disclosure: IFRS 4 39E b – Expiry date 2021-01-01

ifrs-full

FinancialAssetsOutsideScopeOfIFRS7Member

member

Financial assets outside scope of IFRS 7, class [member]

This member stands for the financial assets outside the scope of IFRS 7 class. [Refer: Financial assets]

disclosure: IFRS 7 B2 b

ifrs-full

FinancialAssetsPastDueButNotImpairedMember

member

Financial assets past due but not impaired [member]

This member stands for financial assets that are past due but not impaired. A financial asset is past due when a counterparty has failed to make a payment when contractually due. [Refer: Financial assets]

disclosure: IFRS 7 37 a – Expiry date 2021-01-01

ifrs-full

FinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities

X instant, debit

Financial assets pledged as collateral for liabilities or contingent liabilities

The amount of financial assets that the entity has pledged as collateral for liabilities or contingent liabilities, including amounts that have been reclassified in accordance with paragraph 3.2.23 (a) of IFRS 9. [Refer: Contingent liabilities [member]; Financial assets]

disclosure: IFRS 7 14 a

ifrs-full

FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfIFRS9

X instant, debit

Financial assets previously designated at fair value through profit or loss but no longer so designated, initial application of IFRS 9

The amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity initially applies IFRS 9. [Refer: Financial assets at fair value through profit or loss]

disclosure: IFRS 7 42I c

ifrs-full

FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedDueToRequirementsOfIFRS9FirstApplicationOfIFRS9

X instant, debit

Financial assets previously designated at fair value through profit or loss reclassified due to requirements of IFRS 9, initial application of IFRS 9

The amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that were reclassified due to requirements of IFRS 9 when the entity initially applies IFRS 9. [Refer: Financial assets at fair value through profit or loss]

disclosure: IFRS 7 42I c

ifrs-full

FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedVoluntarilyFirstApplicationOfIFRS9

X instant, debit

Financial assets previously designated at fair value through profit or loss reclassified voluntarily, initial application of IFRS 9

The amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that the entity voluntarily elected to reclassify when the entity initially applies IFRS 9. [Refer: Financial assets at fair value through profit or loss]

disclosure: IFRS 7 42I c

ifrs-full

FinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsAtFairValue

X instant, debit

Financial assets reclassified out of available-for-sale financial assets, at fair value

The fair value of financial assets that have been reclassified out of the available-for-sale category. [Refer: At fair value [member]; Financial assets, at fair value]

disclosure: IFRS 7 12A b – Expiry date 2021-01-01

ifrs-full

FinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsCarryingAmount

X instant, debit

Financial assets reclassified out of available-for-sale financial assets, carrying amount

The carrying amount of financial assets that have been reclassified out of the available-for-sale category. [Refer: Financial assets]

disclosure: IFRS 7 12A b – Expiry date 2021-01-01

ifrs-full

FinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossAtFairValue

X instant, debit

Financial assets reclassified out of financial assets at fair value through profit or loss, at fair value

The fair value of financial assets that have been reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]

disclosure: IFRS 7 12A b – Expiry date 2021-01-01

ifrs-full

FinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossCarryingAmount

X instant, debit

Financial assets reclassified out of financial assets at fair value through profit or loss, carrying amount

The carrying amount of financial assets that have been reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]

disclosure: IFRS 7 12A b – Expiry date 2021-01-01

ifrs-full

FinancialAssetsRecognisedAsOfAcquisitionDate

X instant, debit

Financial assets recognised as of acquisition date

The amount recognised as of the acquisition date for financial assets acquired in a business combination. [Refer: Financial assets; Business combinations [member]]

example: IFRS 3 B64 i, example: IFRS 3 IE72

ifrs-full

FinancialAssetsThatAreIndividuallyDeterminedToBeImpairedFairValueOfCollateralHeldAndOtherCreditEnhancements

X instant, debit

Financial assets that are individually determined to be impaired, fair value of collateral held and other credit enhancements

The fair value of collateral available and other credit enhancements obtained for financial assets that are individually determined to be impaired. [Refer: Financial assets; Impairment loss]

example: IFRS 7 IG29 c – Expiry date 2021-01-01, example: IFRS 7 37 b – Expiry date 2021-01-01

ifrs-full

FinancialAssetsThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationThatAreNoLongerSoDesignated

X instant, debit

Financial assets that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 for prepayment features with negative compensation that are no longer so designated

The amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity applies the amendments to IFRS 9 for prepayment features with negative compensation. [Refer: Financial assets at fair value through profit or loss]

disclosure: IFRS 9 7.2.34 c

ifrs-full

FinancialAssetsThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfIFRS17ThatAreNoLongerSoDesignated

X instant, debit

Financial assets that were designated as measured at fair value through profit or loss before application of IFRS 17 that are no longer so designated

The carrying amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss applying paragraph 4.1.5 of IFRS 9 that are no longer so designated after application of IFRS 17.

disclosure: IFRS 17 C32 c – Effective 2021-01-01

ifrs-full

FinancialAssetsToWhichOverlayApproachIsApplied

X instant, debit

Financial assets to which overlay approach is applied

The amount of financial assets to which the overlay approach is applied. [Refer: Financial assets]

disclosure: IFRS 4 39L b – Effective on first application of IFRS 9

ifrs-full

FinancialAssetsTypeMember

member

Financial assets, type [member]

This member stands for aggregated types of financial assets. It also represents the standard value for the “Types of financial assets” axis if no other member is used. [Refer: Financial assets]

disclosure: IFRS 7 B52, disclosure: IFRS 7 B51

ifrs-full

FinancialAssetsWhichDoNotQualifyForDerecognitionAxis

axis

Transferred financial assets that are not derecognised in their entirety [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 7 42D

ifrs-full

FinancialAssetsWhichDoNotQualifyForDerecognitionMember

member

Transferred financial assets that are not derecognised in their entirety [member]

This member stands for transferred financial assets that are not derecognised in their entirety. It also represents the standard value for the “Transferred financial assets that are not derecognised in their entirety” axis if no other member is used. [Refer: Financial assets]

disclosure: IFRS 7 42D

ifrs-full

FinancialAssetsWhoseContractualCashFlowCharacteristicsHaveBeenAssessedBasedOnFactsAndCircumstancesAtInitialRecognitionWithoutTakingIntoAccountExceptionForPrepaymentFeatures

X instant, debit

Financial assets whose contractual cash flow characteristics have been assessed based on facts and circumstances at initial recognition without taking into account exception for prepayment features

The amount of financial assets whose contractual cash flow characteristics have been assessed based on the facts and circumstances that existed at the initial recognition without taking into account the exception for prepayment features. [Refer: Financial assets]

disclosure: IFRS 7 42S

ifrs-full

FinancialAssetsWhoseContractualCashFlowCharacteristicsHaveBeenAssessedBasedOnFactsAndCircumstancesAtInitialRecognitionWithoutTakingIntoAccountRequirementsRelatedToModificationOfTimeValueOfMoneyElement

X instant, debit

Financial assets whose contractual cash flow characteristics have been assessed based on facts and circumstances at initial recognition without taking into account requirements related to modification of time value of money element

The amount of financial assets whose contractual cash flow characteristics have been assessed based on the facts and circumstances that existed at the initial recognition without taking into account the requirements related to the modification of the time value of money element. [Refer: Financial assets]

disclosure: IFRS 7 42R

ifrs-full

FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesAmortisedCostBeforeModification

X duration, debit

Financial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected credit losses, amortised cost before modification

The amortised cost before the modification of financial assets for which the contractual cash flows have been modified during the reporting period while they had a loss allowance measured at an amount equal to lifetime expected credit losses. [Refer: Financial assets]

disclosure: IFRS 7 35J a

ifrs-full

FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesModificationGainLoss

X duration, credit

Financial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected credit losses, modification gain (loss)

The net modification gain (loss) on financial assets for which the contractual cash flows have been modified during the reporting period while they had a loss allowance measured at an amount equal to lifetime expected credit losses. [Refer: Financial assets]

disclosure: IFRS 7 35J a

ifrs-full

FinancialAssetsWithModifiedContractualCashFlowsWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesForWhichLossAllowanceChangedDuringReportingPeriodTo12monthExpectedCreditLossesGrossCarryingAmount

X instant, debit

Financial assets with modified contractual cash flows while loss allowance measured at lifetime expected credit losses for which loss allowance changed during reporting period to 12-month expected credit losses, gross carrying amount

The gross carrying amount of financial assets that have been modified since initial recognition at a time when the loss allowance was measured at an amount equal to lifetime expected credit losses and for which the loss allowance has changed during the reporting period to an amount equal to 12-month expected credit losses. [Refer: Financial assets]

disclosure: IFRS 7 35J b

ifrs-full

FinancialAssetsWrittenOffDuringReportingPeriodAndStillSubjectToEnforcementActivityContractualAmountOutstanding

X instant, debit

Financial assets written off during reporting period and still subject to enforcement activity, contractual amount outstanding

The contractual amount outstanding on financial assets that were written off during the reporting period and are still subject to enforcement activity. [Refer: Financial assets]

disclosure: IFRS 7 35L

ifrs-full

FinancialEffectOfChangesInAccountingPolicyMember

member

Increase (decrease) due to changes in accounting policy [member]

This member stands for the financial effect of changes in accounting policy.

disclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i

ifrs-full

FinancialEffectOfCorrectionsOfAccountingErrorsMember

member

Increase (decrease) due to corrections of prior period errors [member]

This member stands for the financial effect of corrections of prior period errors.

disclosure: IAS 8 49 b i, disclosure: IAS 8 49 c

ifrs-full

FinancialEffectOfTransitionFromPreviousGAAPToIFRSsAxis

axis

Financial effect of transition from previous GAAP to IFRSs [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 1 24

ifrs-full

FinancialForecastOfCashFlowsForCashgeneratingUnitMeasurementInputMember

member

Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]

This member stands for a financial forecast of cash flows for a cash-generating unit, used as a measurement input.

example: IFRS 13 B36 e

ifrs-full

FinancialForecastOfProfitOrLossForCashgeneratingUnitMeasurementInputMember

member

Financial forecast of profit (loss) for cash-generating unit, measurement input [member]

This member stands for a financial forecast of profit or loss for a cash-generating unit, used as a measurement input.

example: IFRS 13 B36 e

ifrs-full

FinancialGuaranteeContractsMember

member

Financial guarantee contracts [member]

This member stands for contracts that require the issuer to make specified payments to reimburse the holder for a loss it incurs because a specified debtor fails to make payment when due in accordance with the original or modified terms of a debt instrument.

disclosure: IFRS 7 B8E, disclosure: IFRS 7 35M

ifrs-full

FinancialInstrumentsCreditimpairedAfterPurchaseOrOriginationMember

member

Financial instruments credit-impaired after purchase or origination [member]

This member stands for financial instruments that were credit-impaired after purchase or origination. [Refer: Financial instruments credit-impaired [member]]

disclosure: IFRS 7 35H b ii, disclosure: IFRS 7 35M b ii

ifrs-full

FinancialInstrumentsCreditimpairedMember

member

Financial instruments credit-impaired [member]

This member stands for financial instruments that are credit-impaired. [Refer: Credit impairment of financial instruments [member]]

disclosure: IFRS 7 35H, disclosure: IFRS 7 35M

ifrs-full

FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue

X instant

Financial instruments designated as hedging instruments, at fair value

The fair value of financial instruments designated as hedging instruments. Hedging instruments are designated derivatives or (for a hedge of the risk of changes in foreign currency exchange rates only) designated non-derivative financial assets or non-derivative financial liabilities whose fair value or cash flows are expected to offset changes in the fair value or cash flows of a designated hedged item. [Refer: At fair value [member]; Derivatives [member]; Derivative financial assets; Derivative financial liabilities; Financial instruments, class [member]; Financial assets; Financial liabilities]

disclosure: IFRS 7 22 b – Expiry date 2021-01-01

ifrs-full

FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAxis

axis

Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 7 24G

ifrs-full

FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskMember

member

Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk [member]

This member stands for financial instruments measured at fair value through profit or loss, because a credit derivative is used to manage the credit risk of these instruments. It also represents the standard value for the “Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk” axis if no other member is used. [Refer: Financial instruments, class [member]; Credit risk [member]]

disclosure: IFRS 7 24G

ifrs-full

FinancialInstrumentsNotCreditimpairedMember

member

Financial instruments not credit-impaired [member]

This member stands for financial instruments that are not credit-impaired. [Refer: Credit impairment of financial instruments [member]]

disclosure: IFRS 7 35H, disclosure: IFRS 7 35M

ifrs-full

FinancialInstrumentsPurchasedOrOriginatedCreditimpairedMember

member

Financial instruments purchased or originated credit-impaired [member]

This member stands for financial instruments that were purchased or originated as credit-impaired. [Refer: Financial instruments credit-impaired [member]]

disclosure: IFRS 7 35H c, disclosure: IFRS 7 35M c

ifrs-full

FinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets

X instant, credit

Financial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial assets

The amount of financial instruments subject to an enforceable master netting arrangement or similar agreement that are not set off against financial assets. [Refer: Financial assets]

example: IFRS 7 IG40D, example: IFRS 7 13C d i

ifrs-full

FinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities

X instant, debit

Financial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities

The amount of financial instruments subject to an enforceable master netting arrangement or similar agreement that are not set off against financial liabilities. [Refer: Financial liabilities]

example: IFRS 7 IG40D, example: IFRS 7 13C d i

ifrs-full

FinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredAtTimeOfDerecognition

X instant

Financial instruments whose fair value previously could not be reliably measured at time of derecognition

The amount, at the time of derecognition, of derecognised financial instruments whose fair value previously could not be reliably measured. [Refer: Financial instruments, class [member]]

disclosure: IFRS 7 30 e – Expiry date 2021-01-01

ifrs-full

FinancialLiabilities

X instant, credit

Financial liabilities

The amount of liabilities that are: (a) a contractual obligation: (i) to deliver cash or another financial asset to another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or (b) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to deliver a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose, rights, options or warrants to acquire a fixed number of the entity’s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. Also, for those purposes the entity’s own equity instruments do not include puttable financial instruments that are classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. As an exception, an instrument that meets the definition of a financial liability is classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A-16B or paragraphs 16C-16D of IAS 32. [Refer: Financial instruments, class [member]; Financial assets; Derivatives [member]]

disclosure: IFRS 7 25

ifrs-full

FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendments

X instant, credit

Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount after applying amendments

The carrying amount of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments.

disclosure: IFRS 9 7.2.34 b

ifrs-full

FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountImmediatelyBeforeApplyingAmendments

X instant, credit

Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount immediately before applying amendments

The carrying amount of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments.

disclosure: IFRS 9 7.2.34 a

ifrs-full

FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryAfterApplyingAmendments

text

Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category after applying amendments

The measurement category of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments.

disclosure: IFRS 9 7.2.34 b

ifrs-full

FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryImmediatelyBeforeApplyingAmendments

text

Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category immediately before applying amendments

The measurement category of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments.

disclosure: IFRS 9 7.2.34 a

ifrs-full

FinancialLiabilitiesAtAmortisedCost

X instant, credit

Financial liabilities at amortised cost

The amount of financial liabilities at amortised cost. The amortised cost is the amount at which financial liabilities are measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount. [Refer: Financial liabilities]

disclosure: IFRS 7 8 g, disclosure: IFRS 7 8 f – Expiry date 2021-01-01

ifrs-full

FinancialLiabilitiesAtAmortisedCostCategoryMember

member

Financial liabilities at amortised cost, category [member]

This member stands for the financial liabilities at amortised cost category. [Refer: Financial liabilities at amortised cost]

disclosure: IFRS 7 8 g, disclosure: IFRS 7 8 f – Expiry date 2021-01-01

ifrs-full

FinancialLiabilitiesAtAmortisedCostMember

member

Financial liabilities at amortised cost, class [member]

This member stands for the financial liabilities measured at amortised cost class. [Refer: Financial liabilities at amortised cost]

disclosure: IFRS 7 B2 a

ifrs-full

FinancialLiabilitiesAtFairValue

X instant, credit

Financial liabilities, at fair value

The fair value of financial liabilities. [Refer: At fair value [member]; Financial liabilities]

disclosure: IFRS 7 25

ifrs-full

FinancialLiabilitiesAtFairValueMember

member

Financial liabilities at fair value, class [member]

This member stands for the financial liabilities measured at fair value class. [Refer: Financial liabilities; At fair value [member]]

disclosure: IFRS 7 B2 a

ifrs-full

FinancialLiabilitiesAtFairValueThroughProfitOrLoss

X instant, credit

Financial liabilities at fair value through profit or loss

The amount of financial liabilities that meet either of the following conditions: (a) they meet the definition of held for trading; or (b) upon initial recognition they are designated by the entity as at fair value through profit or loss. An entity may use this designation only when permitted by paragraph 4.3.5 of IFRS 9 (embedded derivatives) or when doing so results in more relevant information, because either: (a) it eliminates or significantly reduces a measurement or recognition inconsistency (sometimes referred to as “an accounting mismatch”) that would otherwise arise from measuring assets or liabilities or recognising the gains and losses on them on different bases; or (b) a group of financial liabilities or financial assets and financial liabilities is managed and its performance is evaluated on a fair value basis, in accordance with a documented risk management or investment strategy, and information about the group is provided internally on that basis to the entity’s key management personnel (as defined in IAS 24). [Refer: At fair value [member]; Key management personnel of entity or parent [member]; Derivatives [member]; Financial assets; Financial liabilities]

disclosure: IFRS 7 8 e

ifrs-full

FinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract

Financial liabilities at fair value through profit or loss [abstract]

ifrs-full

FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMember

member

Financial liabilities at fair value through profit or loss, category [member]

This member stands for the financial liabilities at fair value through profit or loss category. [Refer: Financial liabilities at fair value through profit or loss]

disclosure: IFRS 7 8 e

ifrs-full

FinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading

X instant, credit

Financial liabilities at fair value through profit or loss that meet definition of held for trading

The amount of financial liabilities at fair value through profit or loss that meet the definition of held for trading. A financial liability is classified as held for trading if: (a) it is acquired or incurred principally for the purpose of selling or repurchasing it in the near term; (b) on initial recognition it is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking; or (c) it is a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument). [Refer: Financial liabilities at fair value through profit or loss]

disclosure: IFRS 7 8 e

ifrs-full

FinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition

X instant, credit

Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently

The amount of financial liabilities at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: At fair value [member]; Financial liabilities at fair value through profit or loss]

disclosure: IFRS 7 8 e

ifrs-full

FinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionCategoryMember

member

Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]

This member stands for the financial liabilities at fair value through profit or loss designated as such upon initial recognition or subsequently category. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]

disclosure: IFRS 7 8 e

ifrs-full

FinancialLiabilitiesAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTradingCategoryMember

member

Financial liabilities at fair value through profit or loss that meet definition of held for trading, category [member]

This member stands for the financial liabilities at fair value through profit or loss that meet the definition of held for trading category. [Refer: Financial liabilities at fair value through profit or loss that meet definition of held for trading]

disclosure: IFRS 7 8 e

ifrs-full

FinancialLiabilitiesCarryingAmountImmediatelyAfterInitialApplicationOfIFRS9

X instant, credit

Financial liabilities, carrying amount immediately after initial application of IFRS 9

The carrying amount of financial liabilities immediately after the initial application of IFRS 9. [Refer: Financial liabilities]

disclosure: IFRS 7 42I b

ifrs-full

FinancialLiabilitiesCarryingAmountImmediatelyBeforeInitialApplicationOfIFRS9

X instant, credit

Financial liabilities, carrying amount immediately before initial application of IFRS 9

The carrying amount of financial liabilities at the date of initial application of IFRS 9, determined in accordance with IAS 39 or in accordance with a previous version of IFRS 9 (if the entity’s chosen approach to applying IFRS 9 involves more than one date of initial application for different requirements). [Refer: Financial liabilities]

disclosure: IFRS 7 42I a

ifrs-full

FinancialLiabilitiesCategoryMember

member

Financial liabilities, category [member]

This member stands for aggregated categories of financial liabilities. It also represents the standard value for the “Categories of financial liabilities” axis if no other member is used. [Refer: Financial assets]

disclosure: IFRS 7 8

ifrs-full

FinancialLiabilitiesMeasurementCategoryImmediatelyAfterInitialApplicationOfIFRS9

text

Financial liabilities, measurement category immediately after initial application of IFRS 9

The measurement category of financial liabilities immediately after the initial application of IFRS 9. [Refer: Financial liabilities]

disclosure: IFRS 7 42I b

ifrs-full

FinancialLiabilitiesMeasurementCategoryImmediatelyBeforeInitialApplicationOfIFRS9

text

Financial liabilities, measurement category immediately before initial application of IFRS 9

The measurement category of financial liabilities at the date of initial application of IFRS 9, determined in accordance with IAS 39 or in accordance with a previous version of IFRS 9 (if the entity’s chosen approach to applying IFRS 9 involves more than one date of initial application for different requirements). [Refer: Financial liabilities]

disclosure: IFRS 7 42I a

ifrs-full

FinancialLiabilitiesMember

member

Financial liabilities, class [member]

This member stands for aggregated classes financial liabilities. It also represents the standard value for the “Classes of financial liabilities” axis if no other member is used. [Refer: Financial liabilities]

disclosure: IFRS 9 7.2.34, disclosure: IFRS 7 6, disclosure: IFRS 7 42I

ifrs-full

FinancialLiabilitiesOutsideScopeOfIFRS7Member

member

Financial liabilities outside scope of IFRS 7, class [member]

This member stands for the financial liabilities outside the scope of IFRS 7 class. [Refer: Financial liabilities]

disclosure: IFRS 7 B2 b

ifrs-full

FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfIFRS9

X instant, credit

Financial liabilities previously designated at fair value through profit or loss but no longer so designated, initial application of IFRS 9

The amount of financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity initially applies IFRS 9. [Refer: Financial liabilities at fair value through profit or loss]

disclosure: IFRS 7 42I c

ifrs-full

FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedDueToRequirementsOfIFRS9FirstApplicationOfIFRS9

X instant, credit

Financial liabilities previously designated at fair value through profit or loss reclassified due to requirements of IFRS 9, initial application of IFRS 9

The amount of financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that were reclassified due to the requirements of IFRS 9 when the entity initially applies IFRS 9. [Refer: Financial liabilities at fair value through profit or loss]

disclosure: IFRS 7 42I c

ifrs-full

FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedVoluntarilyFirstApplicationOfIFRS9

X instant, credit

Financial liabilities previously designated at fair value through profit or loss reclassified voluntarily, initial application of IFRS 9

The amount of financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that the entity voluntarily elected to reclassify when the entity initially applies IFRS 9. [Refer: Financial liabilities at fair value through profit or loss]

disclosure: IFRS 7 42I c

ifrs-full

FinancialLiabilitiesReclassifiedIntoEquity

X duration

Financial liabilities reclassified into equity

The amount of financial liabilities reclassified into equity. [Refer: Equity; Financial liabilities]

disclosure: IAS 1 80A

ifrs-full

FinancialLiabilitiesRecognisedAsOfAcquisitionDate

X instant, credit

Financial liabilities recognised as of acquisition date

The amount recognised as of the acquisition date for financial liabilities assumed in a business combination. [Refer: Financial liabilities; Business combinations [member]]

example: IFRS 3 B64 i, example: IFRS 3 IE72

ifrs-full

FinancialLiabilitiesThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationThatAreNoLongerSoDesignated

X instant, credit

Financial liabilities that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 for prepayment features with negative compensation that are no longer so designated

The amount of financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity applies the amendments to IFRS 9 for prepayment features with negative compensation. [Refer: Financial liabilities at fair value through profit or loss]

disclosure: IFRS 9 7.2.34 c

ifrs-full

FinancialLiabilitiesTypeMember

member

Financial liabilities, type [member]

This member stands for aggregated types of financial liabilities. It also represents the standard value for the “Types of financial liabilities” axis if no other member is used. [Refer: Financial assets]

disclosure: IFRS 7 B52, disclosure: IFRS 7 B51

ifrs-full

FinancialRiskMember

member

Financial risk [member]

This member stands for the risk of a possible future change in one or more of a specified interest rate, financial instrument price, commodity price, currency exchange rate, index of prices or rates, credit rating or credit index or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract.

disclosure: IFRS 17 124 – Effective 2021-01-01, disclosure: IFRS 17 125 – Effective 2021-01-01, disclosure: IFRS 17 127 – Effective 2021-01-01

ifrs-full

FinishedGoods

X instant, debit

Current finished goods

A classification of current inventory representing the amount of goods that have completed the production process and are held for sale in the ordinary course of business. [Refer: Inventories]

example: IAS 1 78 c, common practice: IAS 2 37

ifrs-full

FiveYearsBeforeReportingYearMember

member

Five years before reporting year [member]

This member stands for a year that ended five years before the end of the reporting year.

disclosure: IFRS 17 130 – Effective 2021-01-01

ifrs-full

FixedInterestRateMember

member

Fixed interest rate [member]

This member stands for a fixed interest rate. [Refer: Interest rate risk [member]]

common practice: IFRS 7 39

ifrs-full

FixedpriceContractsMember

member

Fixed-price contracts [member]

This member stands for fixed-price contracts with customers.

example: IFRS 15 B89 d

ifrs-full

FixturesAndFittings

X instant, debit

Fixtures and fittings

The amount of fixtures and fittings, not permanently attached to real property, used in the entity’s operations.

example: IAS 16 37 g

ifrs-full

FixturesAndFittingsMember

member

Fixtures and fittings [member]

This member stands for a class of property, plant and equipment representing fixtures and fittings that are not permanently attached to real property. [Refer: Property, plant and equipment]

example: IAS 16 37 g

ifrs-full

FlatSalaryPensionDefinedBenefitPlansMember

member

Flat salary pension defined benefit plans [member]

This member stands for flat salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]]

example: IAS 19 138 b

ifrs-full

FloatingInterestRateMember

member

Floating interest rate [member]

This member stands for a non-fixed interest rate. [Refer: Interest rate risk [member]]

common practice: IFRS 7 39

ifrs-full

ForeignCountriesMember

member

Foreign countries [member]

This member stands for countries outside the entity’s country of domicile. [Refer: Country of domicile [member]]

disclosure: IFRS 8 33 b, disclosure: IFRS 8 33 a

ifrs-full

ForeignExchangeRatesAbstract

Foreign exchange rates [abstract]

ifrs-full

ForwardContractMember

member

Forward contract [member]

This member stands for a contract between two parties for the purchase or sale of an underlying asset at a specified future date for a settlement price determined in advance.

common practice: IAS 1 112 c

ifrs-full

FourYearsBeforeReportingYearMember

member

Four years before reporting year [member]

This member stands for a year that ended four years before the end of the reporting year.

disclosure: IFRS 17 130 – Effective 2021-01-01

ifrs-full

FranchiseFeeIncome

X duration, credit

Franchise fee income

The amount of income arising from franchise fees.

common practice: IAS 1 112 c

ifrs-full

FranchisesMember

member

Franchises [member]

This member stands for a class of intangible assets representing the right to operate a business using the name, merchandise, services, methodologies, promotional support, marketing and supplies granted by another entity. [Refer: Intangible assets other than goodwill]

common practice: IAS 38 119

ifrs-full

FuelAndEnergyExpense

X duration, debit

Fuel and energy expense

The amount of expense arising from the consumption of fuel and energy.

common practice: IAS 1 112 c

ifrs-full

FuelAndEnergyExpenseAbstract

Fuel and energy expense [abstract]

ifrs-full

FuelExpense

X duration, debit

Fuel expense

The amount of expense arising from the consumption of fuel.

common practice: IAS 1 112 c

ifrs-full

FundingArrangementsOfDefinedBenefitPlansAxis

axis

Funding arrangements of defined benefit plans [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

example: IAS 19 138 e

ifrs-full

FundingArrangementsOfDefinedBenefitPlansMember

member

Funding arrangements of defined benefit plans [member]

This member stands for all defined benefit plans when disaggregated by funding arrangements of defined benefits plans. It also represents the standard value for the “Funding arrangements of defined benefits plans” axis if no other member is used.

example: IAS 19 138 e

ifrs-full

FuturesContractMember

member

Futures contract [member]

This member stands for a standardised, exchange-traded contract for the purchase or sale of an underlying asset at a specified future date for a settlement price determined in advance.

common practice: IAS 1 112 c

ifrs-full

GainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost

X duration, credit

Gain (loss) arising from derecognition of financial assets measured at amortised cost

The gain (loss) arising from the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]

disclosure: IAS 1 82 aa

ifrs-full

GainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCostAbstract

Gain (loss) arising from derecognition of financial assets measured at amortised cost [abstract]

ifrs-full

GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid

X duration, credit

Gain (loss) arising from difference between carrying amount of financial liability extinguished and consideration paid

The gain (loss) arising from the difference between the carrying amount of the financial liability extinguished and the measurement of the consideration paid (equity instruments issued) to the creditor. [Refer: Carrying amount [member]]

disclosure: IFRIC 19 11

ifrs-full

GainLossOfDerecognisedFinancialAssetsAtDateOfTransfer

X duration, credit

Gain (loss) of derecognised financial assets at date of transfer

The gain (loss) recognised on derecognised financial assets as of the date of the transfer of the assets. [Refer: Financial assets]

disclosure: IFRS 7 42G a

ifrs-full

GainLossOfDerecognisedFinancialAssetsRepresentingGreatestTransferActivity

X duration, credit

Gain (loss) from transfer activity during period representing greatest transfer activity

The gain (loss) recognised from the transfer of financial assets during the part of the reporting period within which the greatest transfer activity took place when the total amount of proceeds from the transfer activity (that qualifies for derecognition) is not evenly distributed throughout the reporting period. [Refer: Financial assets]

disclosure: IFRS 7 42G c ii

ifrs-full

GainLossOnCessationOfConsolidationOfSubsidiariesDueToChangeOfInvestmentEntityStatus

X duration, credit

Gain (loss) on cessation of consolidation of subsidiaries due to change of investment entity status

The gain (loss) arising on the cessation of the consolidation of subsidiaries due to the change of investment entity status. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]

disclosure: IFRS 12 9B b

ifrs-full

GainLossOnChangeInFairValueOfHedgedItemUsedAsBasisForRecognisingHedgeIneffectiveness

X duration, credit

Gain (loss) on change in fair value of hedged item used as basis for recognising hedge ineffectiveness

The gain (loss) on the change in fair value of the hedged item used as a basis for recognising hedge ineffectiveness. Hedge ineffectiveness is the extent to which the changes in the fair value or the cash flows of the hedging instrument are greater or less than those on the hedged item.

disclosure: IFRS 7 24B a iv, disclosure: IFRS 7 24B b i

ifrs-full

GainLossOnChangeInFairValueOfHedgingInstrumentUsedAsBasisForRecognisingHedgeIneffectiveness

X duration, credit

Gain (loss) on change in fair value of hedging instrument used as basis for recognising hedge ineffectiveness

The gain (loss) on the change in fair value of the hedging instrument used as a basis for recognising hedge ineffectiveness. Hedge ineffectiveness is the extent to which the changes in the fair value or the cash flows of the hedging instrument are greater or less than those on the hedged item.

disclosure: IFRS 7 24A c

ifrs-full

GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling

X duration, debit

Gain (loss) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense, net defined benefit liability (asset)

The decrease (increase) in the net defined benefit liability (asset) resulting from the gain (loss) on changes in the effect of limiting a net defined benefit asset to the asset ceiling, excluding amounts included in interest income or expense. [Refer: Interest income; Net defined benefit liability (asset); Interest expense (income), net defined benefit liability (asset)]

disclosure: IAS 19 141 c iv

ifrs-full

GainLossOnChangesInEffectOfLimitingReimbursementRightsToAssetCeiling

X duration, debit

Gain (loss) on changes in effect of limiting reimbursement rights to asset ceiling excluding interest income or expense, reimbursement rights

The increase (decrease) in reimbursement rights resulting from the gain (loss) on changes in the effect of limiting a reimbursement right to the asset ceiling, excluding amounts included in interest income or expense. [Refer: Interest income; Net defined benefit liability (asset); Interest income, reimbursement rights]

disclosure: IAS 19 141 c iv

ifrs-full

GainLossOnDesignationOfFinancialInstrumentAsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRisk

X duration, credit

Gain (loss) on designation of financial instrument as measured at fair value through profit or loss because credit derivative is used to manage credit risk

The gain (loss) recognised on designation of a financial instrument, or a proportion of it, as measured at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Financial instruments, class [member]]

disclosure: IFRS 7 24G b

ifrs-full

GainLossOnHedgeIneffectiveness

X duration, credit

Gain (loss) on hedge ineffectiveness

The gain (loss) on hedge ineffectiveness. Hedge ineffectiveness is the extent to which the changes in the fair value or the cash flows of the hedging instrument are greater or less than those on the hedged item.

disclosure: IFRS 7 24C a i

ifrs-full

GainLossOnHedgeIneffectivenessAbstract

Gain (loss) on hedge ineffectiveness [abstract]

ifrs-full

GainLossOnHedgeIneffectivenessRecognisedInOtherComprehensiveIncome

X duration, credit

Gain (loss) on hedge ineffectiveness recognised in other comprehensive income

The gain (loss) recognised in other comprehensive income on hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness]

disclosure: IFRS 7 24C a i

ifrs-full

GainLossOnHedgeIneffectivenessRecognisedInProfitOrLoss

X duration, credit

Gain (loss) on hedge ineffectiveness recognised in profit or loss

The gain (loss) recognised in profit or loss on hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness]

disclosure: IFRS 7 24C a i, disclosure: IFRS 7 24C b ii

ifrs-full

GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset

X duration, debit

Gain (loss) on remeasurement, net defined benefit liability (asset)

The decrease (increase) in a net defined benefit liability (asset) resulting from the remeasurement of that net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]

disclosure: IAS 19 141 c

ifrs-full

GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAssetAbstract

Gain (loss) on remeasurement, net defined benefit liability (asset) [abstract]

ifrs-full

GainLossOnRemeasurementOfReimbursementRights

X duration, debit

Gain (loss) on remeasurement, reimbursement rights

The increase (decrease) in reimbursement rights resulting from the remeasurement of reimbursement rights. [Refer: Reimbursement rights, at fair value]

disclosure: IAS 19 141 c

ifrs-full

GainLossOnRemeasurementOfReimbursementRightsAbstract

Gain (loss) on remeasurement, reimbursement rights [abstract]

ifrs-full

GainLossRecognisedAsResultOfRemeasuringToFairValueEquityInterestInAcquireeHeldByAcquirerBeforeBusinessCombination

X duration, credit

Gain (loss) recognised as result of remeasuring to fair value equity interest in acquiree held by acquirer before business combination

The gain (loss) recognised as result of remeasuring to fair value the equity interest in the acquiree held by the acquirer before the business combination. [Refer: Business combinations [member]]

disclosure: IFRS 3 B64 p ii

ifrs-full

GainLossRecognisedOnFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasured

X duration, credit

Gain (loss) recognised on derecognition of financial instruments whose fair value previously could not be reliably measured

The gain (loss) recognised on derecognition of financial instruments whose fair value previously could not be reliably measured. [Refer: Financial instruments, class [member]]

disclosure: IFRS 7 30 e – Expiry date 2021-01-01

ifrs-full

GainLossRecognisedOnMeasurementToFairValueLessCostsToSellOrOnDisposalOfAssetsOrDisposalGroupsConstitutingDiscontinuedOperation

X duration, credit

Gain (loss) recognised on measurement to fair value less costs to sell or on disposal of assets or disposal groups constituting discontinued operation

The gain (loss) recognised on the measurement to fair value less costs to sell or on the disposal of the assets or disposal group(s) constituting the discontinued operation. [Refer: Discontinued operations [member]]

disclosure: IFRS 5 33 b iii

ifrs-full

GainLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination

X duration, credit

Gain (loss) that relates to identifiable assets acquired or liabilities assumed in business combination and is of such size, nature or incidence that disclosure is relevant to understanding combined entity’s financial statements

The gain (loss) that both: (a) relates to identifiable assets acquired or liabilities assumed in a business combination; and (b) is of such size, nature or incidence that disclosure is relevant to understanding the combined entity’s financial statements. [Refer: Business combinations [member]]

disclosure: IFRS 3 B67 e

ifrs-full

GainOnRecoveryOfLoansAndAdvancesPreviouslyWrittenOff

X duration, credit

Gain on recovery of loans and advances previously written off

The gain on the recovery of loans and advances previously written off.

common practice: IAS 1 85

ifrs-full

GainRecognisedInBargainPurchaseTransaction

X duration, credit

Gain recognised in bargain purchase transaction

The amount of any gain recognised in a business combination in which the net of the identifiable assets acquired and the liabilities assumed exceeds the aggregate of the consideration transferred, non-controlling interest in the acquiree and fair value of the acquirer’s previously held equity interest in the acquiree. [Refer: Business combinations [member]]

disclosure: IFRS 3 B64 n i

ifrs-full

GainsArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost

X duration, credit

Gains arising from derecognition of financial assets measured at amortised cost

The gain, recognised in the statement of comprehensive income, that arises from the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]

disclosure: IFRS 7 20A

ifrs-full

GainsLossesArisingFromDifferenceBetweenPreviousCarryingAmountAndFairValueOfFinancialAssetsReclassifiedAsMeasuredAtFairValue

X duration, credit

Gains (losses) arising from difference between previous amortised cost and fair value of financial assets reclassified out of amortised cost into fair value through profit or loss measurement category

The gains (losses) arising from the difference between the previous amortised cost and the fair value of financial assets reclassified out of the amortised cost into the fair value through profit or loss measurement category. [Refer: At fair value [member]; Financial assets at amortised cost]

disclosure: IAS 1 82 ca

ifrs-full

GainsLossesArisingFromSaleAndLeasebackTransactions

X duration, credit

Gains (losses) arising from sale and leaseback transactions

The gains (losses) arising from sale and leaseback transactions.

disclosure: IFRS 16 53 i

ifrs-full

GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset

X duration, debit

Gains (losses) arising from settlements, net defined benefit liability (asset)

The decrease (increase) in the net defined benefit liability (asset) resulting from settlements. Settlements are transactions that eliminate all further legal or constructive obligations for part or all of the benefits provided under a defined benefit plan, other than a payment of benefits to, or on behalf of, employees that is set out in the terms of the plan and included in the actuarial assumptions. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]; Actuarial assumptions [member]]

disclosure: IAS 19 141 d

ifrs-full

GainsLossesOnAvailableforsaleFinancialAssets

X duration, credit

Gains (losses) on available-for-sale financial assets

The gains (losses) on available-for-sale financial assets. [Refer: Financial assets available-for-sale]

disclosure: IFRS 7 20 a ii – Expiry date 2021-01-01

ifrs-full

GainsLossesOnCashFlowHedgesBeforeTax

X duration, credit

Gains (losses) on cash flow hedges, before tax

The gains (losses) recognised in other comprehensive income on cash flow hedges, before tax. [Refer: Cash flow hedges [member]]

disclosure: IAS 1 91 b, disclosure: IFRS 7 23 c – Expiry date 2021-01-01

ifrs-full

GainsLossesOnCashFlowHedgesNetOfTax

X duration, credit

Gains (losses) on cash flow hedges, net of tax

The gains (losses) recognised in other comprehensive income on cash flow hedges, net of tax. [Refer: Cash flow hedges [member]]

disclosure: IAS 1 91 a, disclosure: IFRS 7 24C b i, disclosure: IFRS 7 24E a, disclosure: IFRS 7 23 c – Expiry date 2021-01-01

ifrs-full

GainsLossesOnChangeInFairValueEstimatesOfBiologicalAssetsForCurrentPeriod

X duration, credit

Gains (losses) on change in fair value less costs to sell of biological assets for current period

The gains (losses) arising during the current period on the change in fair value less costs to sell of biological assets. [Refer: Biological assets]

disclosure: IAS 41 40

ifrs-full

GainsLossesOnChangeInFairValueOfDerivatives

X duration, credit

Gains (losses) on change in fair value of derivatives

The gains (losses) resulting from change in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]]

common practice: IAS 1 85

ifrs-full

GainsLossesOnChangeInFairValueOfDerivativesAbstract

Gains (losses) on change in fair value of derivatives [abstract]

ifrs-full

GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTax

X duration, credit

Gains (losses) on change in value of foreign currency basis spreads, before tax

The gains (losses) recognised in other comprehensive income on change in value of foreign currency basis spreads, before tax. [Refer: Other comprehensive income]

disclosure: IAS 1 91 b

ifrs-full

GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax

X duration, credit

Gains (losses) on change in value of foreign currency basis spreads, net of tax

The gains (losses) recognised in other comprehensive income on change in value of foreign currency basis spreads, net of tax. [Refer: Other comprehensive income]

disclosure: IAS 1 91 a

ifrs-full

GainsLossesOnChangeInValueOfForwardElementsOfForwardContractsBeforeTax

X duration, credit

Gains (losses) on change in value of forward elements of forward contracts, before tax

The gains (losses) recognised in other comprehensive income on change in value of forward elements of forward contracts, before tax. [Refer: Other comprehensive income]

disclosure: IAS 1 91 b

ifrs-full

GainsLossesOnChangeInValueOfForwardElementsOfForwardContractsNetOfTax

X duration, credit

Gains (losses) on change in value of forward elements of forward contracts, net of tax

The gains (losses) recognised in other comprehensive income on change in value of forward elements of forward contracts, net of tax. [Refer: Other comprehensive income]

disclosure: IAS 1 91 a

ifrs-full

GainsLossesOnChangeInValueOfTimeValueOfOptionsBeforeTax

X duration, credit

Gains (losses) on change in value of time value of options, before tax

The gains (losses) recognised in other comprehensive income on change in value of time value of options, before tax. [Refer: Other comprehensive income]

disclosure: IAS 1 91 b

ifrs-full

GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax

X duration, credit

Gains (losses) on change in value of time value of options, net of tax

The gains (losses) recognised in other comprehensive income on change in value of time value of options, net of tax. [Refer: Other comprehensive income]

disclosure: IAS 1 91 a

ifrs-full

GainsLossesOnDisposalsOfInvestmentProperties

X duration, credit

Gains (losses) on disposals of investment properties

The gains (losses) on disposals of investment properties. [Refer: Investment property]

common practice: IAS 1 112 c

ifrs-full

GainsLossesOnDisposalsOfInvestmentPropertiesAbstract

Gains (losses) on disposals of investment properties [abstract]

ifrs-full

GainsLossesOnDisposalsOfInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModel

X duration, credit

Gains (losses) on disposals of investment property carried at cost or in accordance with IFRS 16 within fair value model

The gains (losses) on disposals of investment property carried at cost or in accordance with IFRS 16 within the fair value model. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property]

disclosure: IAS 40 78 d iii

ifrs-full

GainsLossesOnDisposalsOfInvestments

X duration, credit

Gains (losses) on disposals of investments

The gains (losses) on disposals of investments.

disclosure: IAS 1 98 d

ifrs-full

GainsLossesOnDisposalsOfInvestmentsAbstract

Gains (losses) on disposals of investments [abstract]

ifrs-full

GainsLossesOnDisposalsOfNoncurrentAssets

X duration, credit

Gains (losses) on disposals of non-current assets

The gains (losses) on disposals of non-current assets. [Refer: Non-current assets]

common practice: IAS 1 112 c

ifrs-full

GainsLossesOnDisposalsOfNoncurrentAssetsAbstract

Gains (losses) on disposals of non-current assets [abstract]

ifrs-full

GainsLossesOnDisposalsOfOtherNoncurrentAssets

X duration, credit

Gains (losses) on disposals of other non-current assets

The gains (losses) on disposals of other non-current assets. [Refer: Other non-current assets]

disclosure: IAS 1 98

ifrs-full

GainsLossesOnDisposalsOfPropertyPlantAndEquipment

X duration, credit

Gains (losses) on disposals of property, plant and equipment

The gains (losses) on disposals of property, plant and equipment. [Refer: Property, plant and equipment]

disclosure: IAS 1 98 c

ifrs-full

GainsLossesOnDisposalsOfPropertyPlantAndEquipmentAbstract

Gains (losses) on disposals of property, plant and equipment [abstract]

ifrs-full

GainsLossesOnExchangeDifferencesOnTranslationBeforeTax

X duration, credit

Gains (losses) on exchange differences on translation, before tax

The gains (losses) recognised in other comprehensive income on exchange differences on the translation of financial statements of foreign operations, before tax. [Refer: Other comprehensive income]

disclosure: IAS 1 91 b

ifrs-full

GainsLossesOnExchangeDifferencesOnTranslationNetOfTax

X duration, credit

Gains (losses) on exchange differences on translation, net of tax

The gains (losses) recognised in other comprehensive income on exchange differences on the translation of financial statements of foreign operations, net of tax. [Refer: Other comprehensive income]

disclosure: IAS 1 91 a

ifrs-full

GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss

X duration, credit

Foreign exchange gain (loss)

The amount of exchange differences recognised in profit or loss that arise from foreign currency transactions, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: At fair value [member]; Financial instruments, class [member]]

disclosure: IAS 21 52 a, example: IAS 7 A Statement of cash flows for an entity other than a financial institution

ifrs-full

GainsLossesOnFairValueAdjustmentAttributableToPhysicalChangesBiologicalAssets

X duration

Gains (losses) on fair value adjustment attributable to physical changes, biological assets

The gains (losses) arising from changes in fair value less costs to sell of biological assets due to physical changes. [Refer: Biological assets]

example: IAS 41 51, example: IAS 41 Example 1 XYZ Dairy Ltd

ifrs-full

GainsLossesOnFairValueAdjustmentAttributableToPriceChangesBiologicalAssets

X duration

Gains (losses) on fair value adjustment attributable to price changes, biological assets

The gains (losses) arising from changes in fair value less costs to sell of biological assets due to price changes in the market. [Refer: Biological assets]

example: IAS 41 51, example: IAS 41 Example 1 XYZ Dairy Ltd

ifrs-full

GainsLossesOnFairValueAdjustmentBiologicalAssets

X duration

Gains (losses) on fair value adjustment, biological assets

The gains (losses) arising from changes in fair value less costs to sell of biological assets due to both physical and price changes in the market. [Refer: Biological assets]

disclosure: IAS 41 50 a

ifrs-full

GainsLossesOnFairValueAdjustmentBiologicalAssetsAbstract

Gains (losses) on fair value adjustment, biological assets [abstract]

ifrs-full

GainsLossesOnFairValueAdjustmentInvestmentProperty

X duration

Gains (losses) on fair value adjustment, investment property

The gains (losses) from changes in the fair value of investment property. [Refer: Investment property]

disclosure: IAS 40 76 d

ifrs-full

GainsLossesOnFinancialAssetsAtAmortisedCost

X duration, credit

Gains (losses) on financial assets at amortised cost

The gains (losses) on financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]

disclosure: IFRS 7 20 a vi

ifrs-full

GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss

X duration, credit

Gains (losses) on financial assets at fair value through profit or loss

The gains (losses) on financial assets at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]

disclosure: IFRS 7 20 a i

ifrs-full

GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading

X duration, credit

Gains (losses) on financial assets at fair value through profit or loss, classified as held for trading

The gains (losses) on financial assets at fair value through profit or loss classified as held for trading. [Refer: Financial assets at fair value through profit or loss, classified as held for trading; Gains (losses) on financial assets at fair value through profit or loss]

disclosure: IFRS 7 20 a i – Expiry date 2021-01-01

ifrs-full

GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition

X duration, credit

Gains (losses) on financial assets at fair value through profit or loss, designated upon initial recognition or subsequently

The gains (losses) on financial assets at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently; Gains (losses) on financial assets at fair value through profit or loss]

disclosure: IFRS 7 20 a i

ifrs-full

GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue

X duration, credit

Gains (losses) on financial assets at fair value through profit or loss, mandatorily measured at fair value

The gains (losses) on financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value; Gains (losses) on financial assets at fair value through profit or loss; Financial liabilities]

disclosure: IFRS 7 20 a i

ifrs-full

GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax

X duration, credit

Gains (losses) on financial assets measured at fair value through other comprehensive income, before tax

The gains (losses) recognised in other comprehensive income on financial assets measured at fair value through other comprehensive income, before tax. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]

disclosure: IAS 1 91 b, disclosure: IFRS 7 20 a viii

ifrs-full

GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax

X duration, credit

Gains (losses) on financial assets measured at fair value through other comprehensive income, net of tax

The gains (losses) recognised in other comprehensive income on financial assets measured at fair value through other comprehensive income, net of tax. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]

disclosure: IAS 1 91 a

ifrs-full

GainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome

X duration, credit

Gains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss

The gains (losses) recognised in profit or loss on financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income]

disclosure: IFRS 7 12A e – Expiry date 2021-01-01

ifrs-full

GainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss

X duration, credit

Gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss

The gains (losses) recognised in profit or loss on financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]

disclosure: IFRS 7 12A e – Expiry date 2021-01-01

ifrs-full

GainsLossesOnFinancialInstrumentsAbstract

Gains (losses) on financial instruments [abstract]

ifrs-full

GainsLossesOnFinancialLiabilitiesAtAmortisedCost

X duration, credit

Gains (losses) on financial liabilities at amortised cost

The gains (losses) on financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]

disclosure: IFRS 7 20 a v

ifrs-full

GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLoss

X duration, credit

Gains (losses) on financial liabilities at fair value through profit or loss

The gains (losses) on financial liabilities at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss]

disclosure: IFRS 7 20 a i

ifrs-full

GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading

X duration, credit

Gains (losses) on financial liabilities at fair value through profit or loss, classified as held for trading

The gains (losses) on financial liabilities at fair value through profit or loss classified as held for trading. [Refer: Financial liabilities at fair value through profit or loss; Gains (losses) on financial liabilities at fair value through profit or loss]

disclosure: IFRS 7 20 a i

ifrs-full

GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition

X duration, credit

Gains (losses) on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently

The gains (losses) on financial liabilities at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently; Gains (losses) on financial liabilities at fair value through profit or loss]

disclosure: IFRS 7 20 a i

ifrs-full

GainsLossesOnHedgedItemAttributableToHedgedRisk

X duration, credit

Gains (losses) on hedged item attributable to hedged risk, fair value hedges

The gains (losses) on hedged items in fair value hedges, which are attributable to the hedged risk. [Refer: Fair value hedges [member]]

disclosure: IFRS 7 24 a ii – Expiry date 2021-01-01

ifrs-full

GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsBeforeTax

X duration, credit

Gains (losses) on hedges of net investments in foreign operations, before tax

The gains (losses) recognised in other comprehensive income on hedges of net investments in foreign operations, before tax. [Refer: Other comprehensive income]

disclosure: IAS 39 102 a, disclosure: IAS 1 91 b, disclosure: IFRS 9 6.5.13 a

ifrs-full

GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax

X duration, credit

Gains (losses) on hedges of net investments in foreign operations, net of tax

The gains (losses) recognised in other comprehensive income on hedges of net investments in foreign operations, net of tax. [Refer: Other comprehensive income]

disclosure: IAS 39 102 a, disclosure: IAS 1 91 a, disclosure: IFRS 9 6.5.13 a, disclosure: IFRS 7 24C b i, disclosure: IFRS 7 24E a

ifrs-full

GainsLossesOnHedgingInstrument

X duration, credit

Gains (losses) on hedging instrument, fair value hedges

The gains (losses) on hedging instruments in fair value hedges. [Refer: Fair value hedges [member]]

disclosure: IFRS 7 24 a i – Expiry date 2021-01-01

ifrs-full

GainsLossesOnHeldtomaturityInvestments

X duration, credit

Gains (losses) on held-to-maturity investments

The gains (losses) on held-to-maturity investments. [Refer: Held-to-maturity investments]

disclosure: IFRS 7 20 a iii – Expiry date 2021-01-01

ifrs-full

GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss

X duration, credit

Gains (losses) on ineffectiveness of cash flow hedges recognised in profit or loss

The gains (losses) on the ineffective portion of cash flow hedges recognised in profit or loss. [Refer: Cash flow hedges [member]]

disclosure: IFRS 7 24 b – Expiry date 2021-01-01

ifrs-full

GainsLossesOnIneffectivenessOfHedgesOfNetInvestmentsInForeignOperations

X duration, credit

Gains (losses) on ineffectiveness of hedges of net investments in foreign operations recognised in profit or loss

The gains (losses) on the ineffective portion of hedges of net investments in foreign operations recognised in profit or loss. [Refer: Hedges of net investment in foreign operations [member]]

disclosure: IFRS 7 24 c – Expiry date 2021-01-01

ifrs-full

GainsLossesOnInitialRecognitionOfBiologicalAssetsForCurrentPeriod

X duration, credit

Gains (losses) on initial recognition of biological assets and agricultural produce for current period

The aggregate gains (losses) arising during the current period on the initial recognition of biological assets and agricultural produce. [Refer: Biological assets]

disclosure: IAS 41 40

ifrs-full

GainsLossesOnLitigationSettlements

X duration, credit

Gains (losses) on litigation settlements

The gains (losses) on settlements of litigation.

disclosure: IAS 1 98 f

ifrs-full

GainsLossesOnLitigationSettlementsAbstract

Gains (losses) on litigation settlements [abstract]

ifrs-full

GainsLossesOnLoansAndReceivables

X duration, credit

Gains (losses) on loans and receivables

The gains (losses) on loans and receivables. [Refer: Loans and receivables]

disclosure: IFRS 7 20 a iv – Expiry date 2021-01-01

ifrs-full

GainsLossesOnNetMonetaryPosition

X duration, credit

Gains (losses) on net monetary position

The gains (losses) representing the difference resulting from the restatement of non-monetary assets, owners’ equity and items in the statement of comprehensive income and the adjustment of index linked assets and liabilities in hyperinflationary reporting.

disclosure: IAS 29 9

ifrs-full

GainsLossesOnNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossBeforeTax

X duration, credit

Gains (losses) on net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss, before tax

The gains (losses) recognised in other comprehensive income on the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss, before tax. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]

disclosure: IFRS 14 22 b

ifrs-full

GainsLossesOnNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossNetOfTax

X duration, credit

Gains (losses) on net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss, net of tax

The gains (losses) recognised in other comprehensive income on the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss, net of tax. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]

disclosure: IFRS 14 22 b

ifrs-full

GainsLossesOnRemeasuringAvailableforsaleFinancialAssetsBeforeTax

X duration, credit

Gains (losses) on remeasuring available-for-sale financial assets, before tax

The gains (losses) recognised in other comprehensive income on remeasuring available-for-sale financial assets, before tax. [Refer: Financial assets available-for-sale]

disclosure: IAS 1 91 b – Expiry date 2021-01-01, disclosure: IFRS 7 20 a ii – Expiry date 2021-01-01

ifrs-full

GainsLossesOnRemeasuringAvailableforsaleFinancialAssetsNetOfTax

X duration, credit

Gains (losses) on remeasuring available-for-sale financial assets, net of tax

The gains (losses) recognised in other comprehensive income on remeasuring available-for-sale financial assets, net of tax. [Refer: Financial assets available-for-sale]

disclosure: IAS 1 91 a – Expiry date 2021-01-01, disclosure: IFRS 7 20 a ii – Expiry date 2021-01-01

ifrs-full

GainsLossesOnSubsequentIncreaseInFairValueLessCostsToSellNotInExcessOfRecognisedCumulativeImpairmentLoss

X duration, credit

Gains (losses) on subsequent increase in fair value less costs to sell not in excess of recognised cumulative impairment loss or write-down to fair value less costs to sell

The gains on subsequent increase in fair value less costs to sell (not in excess of recognised cumulative impairment loss) and losses on write-down to fair value less costs to sell for non-current assets or disposal groups held for sale.

disclosure: IFRS 5 41 c

ifrs-full

GainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementAssets

X duration

Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, assets

The gains (losses) excluding exchange differences, recognised in other comprehensive income, on the fair value measurement of assets. [Refer: At fair value [member]; Other comprehensive income]

common practice: IFRS 13 93 e ii

ifrs-full

GainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments

X duration

Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, entity’s own equity instruments

The gains (losses) excluding exchange differences, recognised in other comprehensive income, on the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]; Other comprehensive income]

common practice: IFRS 13 93 e ii

ifrs-full

GainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementLiabilities

X duration

Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, liabilities

The gains (losses) excluding exchange differences, recognised in other comprehensive income, on the fair value measurement of liabilities. [Refer: At fair value [member]; Other comprehensive income]

common practice: IFRS 13 93 e ii

ifrs-full

GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementAssets

X duration

Gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, assets

The gains (losses) including exchange differences recognised in other comprehensive income on the fair value measurement of assets. [Refer: At fair value [member]; Other comprehensive income]

disclosure: IFRS 13 93 e ii

ifrs-full

GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementAssetsAbstract

Gains (losses) recognised in other comprehensive income, fair value measurement, assets [abstract]

ifrs-full

GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementEntitysOwnEquityInstruments

X duration

Gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, entity’s own equity instruments

The gains (losses) including exchange differences recognised in other comprehensive income on the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]; Other comprehensive income]

disclosure: IFRS 13 93 e ii

ifrs-full

GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementEntitysOwnEquityInstrumentsAbstract

Gains (losses) recognised in other comprehensive income, fair value measurement, entity’s own equity instruments [abstract]

ifrs-full

GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementLiabilities

X duration

Gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, liabilities

The gains (losses) including exchange differences recognised in other comprehensive income on the fair value measurement of liabilities. [Refer: At fair value [member]; Other comprehensive income]

disclosure: IFRS 13 93 e ii

ifrs-full

GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementLiabilitiesAbstract

Gains (losses) recognised in other comprehensive income, fair value measurement, liabilities [abstract]

ifrs-full

GainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementAssets

X duration

Gains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, assets

The gains (losses) on exchange differences, recognised in other comprehensive income, on the fair value measurement of assets. [Refer: At fair value [member]; Other comprehensive income]

common practice: IFRS 13 93 e ii

ifrs-full

GainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments

X duration

Gains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, entity’s own equity instruments

The gains (losses) on exchange differences, recognised in other comprehensive income, on the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]; Other comprehensive income]

common practice: IFRS 13 93 e ii

ifrs-full

GainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementLiabilities

X duration

Gains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, liabilities

The gains (losses) on exchange differences, recognised in other comprehensive income, on the fair value measurement of liabilities. [Refer: At fair value [member]; Other comprehensive income]

common practice: IFRS 13 93 e ii

ifrs-full

GainsLossesRecognisedInOtherComprehensiveIncomeOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently

X duration, credit

Gains (losses) recognised in other comprehensive income on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently

The gains (losses) recognised in other comprehensive income on financial liabilities at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Gains (losses) on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]

disclosure: IFRS 7 20 a i

ifrs-full

GainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForAssetsHeldAtEndOfPeriodFairValueMeasurement

X duration, credit

Gains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for assets held at end of period, fair value measurement

The gains (losses) recognised in profit or loss for assets measured at fair value that are attributable to the change in unrealised gains or losses relating to those assets held at the end of the reporting period. [Refer: At fair value [member]]

disclosure: IFRS 13 93 f

ifrs-full

GainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForEntitysOwnEquityInstrumentsHeldAtEndOfPeriodFairValueMeasurement

X duration, credit

Gains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for entity’s own equity instruments held at end of period, fair value measurement

The gains (losses) recognised in profit or loss for the entity’s own equity instruments measured at fair value that are attributable to the change in unrealised gains or losses relating to those instruments held at the end of the reporting period. [Refer: At fair value [member]; Entity’s own equity instruments [member]]

disclosure: IFRS 13 93 f

ifrs-full

GainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForLiabilitiesHeldAtEndOfPeriodFairValueMeasurement

X duration, credit

Gains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for liabilities held at end of period, fair value measurement

The gains (losses) recognised in profit or loss for liabilities measured at fair value that are attributable to the change in unrealised gains or losses relating to those liabilities held at the end of the reporting period. [Refer: At fair value [member]]

disclosure: IFRS 13 93 f

ifrs-full

GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementAssets

X duration

Gains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, assets

The gains (losses) excluding exchange differences, recognised in profit or loss, on the fair value measurement of assets. [Refer: At fair value [member]]

common practice: IFRS 13 93 e i

ifrs-full

GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments

X duration

Gains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, entity’s own equity instruments

The gains (losses) excluding exchange differences, recognised in profit or loss, on the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]]

common practice: IFRS 13 93 e i

ifrs-full

GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementLiabilities

X duration

Gains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, liabilities

The gains (losses) excluding exchange differences, recognised in profit or loss, on the fair value measurement of liabilities. [Refer: At fair value [member]]

common practice: IFRS 13 93 e i

ifrs-full

GainsLossesRecognisedInProfitOrLossFairValueMeasurementAssets

X duration

Gains (losses) recognised in profit or loss including exchange differences, fair value measurement, assets

The gains (losses) including exchange differences recognised in profit or loss on the fair value measurement of assets. [Refer: At fair value [member]]

disclosure: IFRS 13 93 e i

ifrs-full

GainsLossesRecognisedInProfitOrLossFairValueMeasurementAssetsAbstract

Gains (losses) recognised in profit or loss, fair value measurement, assets [abstract]

ifrs-full

GainsLossesRecognisedInProfitOrLossFairValueMeasurementEntitysOwnEquityInstruments

X duration

Gains (losses) recognised in profit or loss including exchange differences, fair value measurement, entity’s own equity instruments

The gains (losses) including exchange differences recognised in profit or loss on the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]]

disclosure: IFRS 13 93 e i

ifrs-full

GainsLossesRecognisedInProfitOrLossFairValueMeasurementEntitysOwnEquityInstrumentsAbstract

Gains (losses) recognised in profit or loss, fair value measurement, entity’s own equity instruments [abstract]

ifrs-full

GainsLossesRecognisedInProfitOrLossFairValueMeasurementLiabilities

X duration

Gains (losses) recognised in profit or loss including exchange differences, fair value measurement, liabilities

The gains (losses) including exchange differences recognised in profit or loss on the fair value measurement of liabilities. [Refer: At fair value [member]]

disclosure: IFRS 13 93 e i

ifrs-full

GainsLossesRecognisedInProfitOrLossFairValueMeasurementLiabilitiesAbstract

Gains (losses) recognised in profit or loss, fair value measurement, liabilities [abstract]

ifrs-full

GainsLossesRecognisedInProfitOrLossOnBuyingReinsurance

X duration, credit

Gains (losses) recognised in profit or loss on buying reinsurance

The gains (losses) recognised in profit or loss on the entity’s purchase of reinsurance.

disclosure: IFRS 4 37 b i – Expiry date 2021-01-01

ifrs-full

GainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementAssets

X duration

Gains (losses) recognised in profit or loss on exchange differences, fair value measurement, assets

The gains (losses) on exchange differences, recognised in profit or loss, on the fair value measurement of assets. [Refer: At fair value [member]]

common practice: IFRS 13 93 e i

ifrs-full

GainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments

X duration

Gains (losses) recognised in profit or loss on exchange differences, fair value measurement, entity’s own equity instruments

The gains (losses) on exchange differences, recognised in profit or loss, on the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]]

common practice: IFRS 13 93 e i

ifrs-full

GainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementLiabilities

X duration

Gains (losses) recognised in profit or loss on exchange differences, fair value measurement, liabilities

The gains (losses) on exchange differences, recognised in profit or loss, on the fair value measurement of liabilities. [Refer: At fair value [member]]

common practice: IFRS 13 93 e i

ifrs-full

GainsLossesRecognisedInProfitOrLossOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently

X duration, credit

Gains (losses) recognised in profit or loss on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently

The gains (losses) recognised in profit or loss on financial liabilities at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Gains (losses) on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]

disclosure: IFRS 7 20 a i

ifrs-full

GainsLossesRecognisedWhenControlInSubsidiaryIsLost

X duration, credit

Gains (losses) recognised when control of subsidiary is lost

The gains (losses) recognised in association with the loss of control over a subsidiary, which are attributable to the former controlling interest.

disclosure: IFRS 12 19

ifrs-full

GainsOnChangeInFairValueOfDerivatives

X duration, credit

Gains on change in fair value of derivatives

The gains resulting from change in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]]

common practice: IAS 1 85

ifrs-full

GainsOnDisposalsOfInvestmentProperties

X duration, credit

Gains on disposals of investment properties

The gain on disposals of investment properties. [Refer: Investment property]

common practice: IAS 1 112 c

ifrs-full

GainsOnDisposalsOfInvestments

X duration, credit

Gains on disposals of investments

The gain on the disposal of investments.

disclosure: IAS 1 98 d

ifrs-full

GainsOnDisposalsOfNoncurrentAssets

X duration, credit

Gains on disposals of non-current assets

The gain on disposals of non-current assets. [Refer: Non-current assets]

common practice: IAS 1 112 c

ifrs-full

GainsOnDisposalsOfPropertyPlantAndEquipment

X duration, credit

Gains on disposals of property, plant and equipment

The gain on the disposal of property, plant and equipment. [Refer: Property, plant and equipment]

disclosure: IAS 1 98 c

ifrs-full

GainsOnLitigationSettlements

X duration, credit

Gains on litigation settlements

The gain on settlements of litigation.

disclosure: IAS 1 98 f

ifrs-full

GamingLicencesMember

member

Gaming licences [member]

This member stands for licences related to gaming. [Refer: Licences [member]]

common practice: IAS 38 119

ifrs-full

GasDistributionMember

member

Gas distribution [member]

This member stands for an entity’s activity related to distribution of gas.

example: IFRS 14 IE2, example: IFRS 14 33

ifrs-full

GeneralAndAdministrativeExpense

X duration, debit

General and administrative expense

The amount of expense relating to general and administrative activities of the entity.

common practice: IAS 1 112 c

ifrs-full

GeographicalAreasAxis

axis

Geographical areas [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

example: IAS 19 138 a, example: IFRS 15 B89 b, example: IFRS 17 96 b – Effective 2021-01-01, disclosure: IFRS 8 33

ifrs-full

GeographicalAreasMember

member

Geographical areas [member]

This member stands for aggregated geographical areas. It also represents the standard value for the “Geographical areas” axis if no other member is used.

example: IAS 19 138 a, example: IFRS 15 B89 b, example: IFRS 17 96 b – Effective 2021-01-01, disclosure: IFRS 8 33

ifrs-full

GoodsOrServicesTransferredAtPointInTimeMember

member

Goods or services transferred at point in time [member]

This member stands for goods or services transferred to customers at a point in time. [Refer: Performance obligations satisfied at point in time [member]]

example: IFRS 15 B89 f

ifrs-full

GoodsOrServicesTransferredOverTimeMember

member

Goods or services transferred over time [member]

This member stands for goods or services transferred to customers over time. [Refer: Performance obligations satisfied over time [member]]

example: IFRS 15 B89 f

ifrs-full

GoodsSoldDirectlyToConsumersMember

member

Goods sold directly to consumers [member]

This member stands for goods sold directly to consumers.

example: IFRS 15 B89 g

ifrs-full

GoodsSoldThroughIntermediariesMember

member

Goods sold through intermediaries [member]

This member stands for goods sold through intermediaries.

example: IFRS 15 B89 g

ifrs-full

Goodwill

X instant, debit

Goodwill

The amount of assets representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised. [Refer: Business combinations [member]]

disclosure: IAS 1 54 c, disclosure: IAS 36 134 a, disclosure: IAS 36 135 a, disclosure: IFRS 3 B67 d

ifrs-full

GoodwillDerecognisedWithoutHavingPreviouslyBeenIncludedInDisposalGroupClassifiedAsHeldForSale

X duration, credit

Goodwill derecognised without having previously been included in disposal group classified as held for sale

The amount of goodwill derecognised without having previously been included in a disposal group classified as held for sale. [Refer: Goodwill; Disposal groups classified as held for sale [member]]

disclosure: IFRS 3 B67 d iv

ifrs-full

GoodwillExpectedDeductibleForTaxPurposes

X instant, debit

Goodwill expected to be deductible for tax purposes

The amount of goodwill in a business combination that is expected to be deductible for tax purposes. [Refer: Goodwill; Business combinations [member]]

disclosure: IFRS 3 B64 k

ifrs-full

GoodwillMember

member

Goodwill [member]

This member stands for goodwill. [Refer: Goodwill]

example: IAS 36 127

ifrs-full

GoodwillRecognisedAsOfAcquisitionDate

X instant, debit

Goodwill recognised as of acquisition date

The amount recognised as of the business combination’s acquisition date for goodwill. [Refer: Goodwill; Business combinations [member]]

example: IFRS 3 B64, example: IFRS 3 IE72

ifrs-full

GovernmentCustomersMember

member

Government customers [member]

This member stands for government customers. [Refer: Government [member]]

example: IFRS 15 B89 c

ifrs-full

GovernmentDebtInstrumentsHeld

X instant, debit

Government debt instruments held

The amount of debt instruments held by the entity that were issued by a government. [Refer: Debt instruments held; Government [member]]

common practice: IAS 1 112 c

ifrs-full

GovernmentGrants

X instant, credit

Government grants

The amount of assistance by government in the form of transfers of resources to an entity in return for past or future compliance with certain conditions relating to the operating activities of the entity, recognised as deferred income. They exclude those forms of government assistance that cannot reasonably have a value placed upon them and transactions with government that cannot be distinguished from the normal trading transactions of the entity. [Refer: Government [member]]

common practice: IAS 1 55

ifrs-full

GovernmentMember

member

Government [member]

This member stands for a government, government agencies and similar bodies whether local, national or international.

disclosure: IFRS 8 34

ifrs-full

GrossAmountArisingFromInsuranceContractsMember

member

Gross amount arising from insurance contracts [member]

This member stands for the gross amount arising from insurance contracts. [Refer: Types of insurance contracts [member]]

common practice: IFRS 4 Disclosure – Expiry date 2021-01-01

ifrs-full

GrossCarryingAmountMember

member

Gross carrying amount [member]

This member stands for the amount at which an asset is recognised before deducting any accumulated depreciation (amortisation) and accumulated impairment losses thereon. [Refer: Depreciation and amortisation expense; Impairment loss]

disclosure: IAS 16 73 d, disclosure: IAS 38 118 c, disclosure: IAS 40 79 c, disclosure: IAS 41 54 f, disclosure: IFRS 3 B67 d, disclosure: IFRS 7 35I, disclosure: IFRS 7 35M, example: IFRS 7 35N, common practice: IFRS 7 IG29 – Expiry date 2021-01-01, common practice: IFRS 7 37 b – Expiry date 2021-01-01

ifrs-full

GrossContractualAmountsReceivableForAcquiredReceivables

X instant, debit

Gross contractual amounts receivable for acquired receivables

The gross contractual amounts receivable for receivables acquired in business combinations. [Refer: Business combinations [member]]

disclosure: IFRS 3 B64 h ii

ifrs-full

GrossFinancialAssetsSetOffAgainstFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements

X instant, debit

Gross financial assets set off against financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements

The amount of financial assets set off against financial liabilities when an entity: (a) currently has a legally enforceable right to set off the recognised amounts; and (b) intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously. [Refer: Financial assets; Financial liabilities]

disclosure: IFRS 7 13C b

ifrs-full

GrossFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements

X instant, debit

Gross financial assets subject to offsetting, enforceable master netting arrangements or similar agreements

The gross amount of recognised financial assets that are subject either to offsetting or to an enforceable master netting arrangement or similar agreement. [Refer: Financial assets]

disclosure: IFRS 7 13C a

ifrs-full

GrossFinancialLiabilitiesSetOffAgainstFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements

X instant, credit

Gross financial liabilities set off against financial assets subject to offsetting, enforceable master netting arrangements or similar agreements

The amount of financial liabilities set off against financial assets when an entity: (a) currently has a legally enforceable right to set off the recognised amounts; and (b) intends either to settle on a net basis or to realise the asset and settle the liability simultaneously. [Refer: Financial assets; Financial liabilities]

disclosure: IFRS 7 13C b

ifrs-full

GrossFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements

X instant, credit

Gross financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements

The gross amount of recognised financial liabilities that are subject either to offsetting or to an enforceable master netting arrangement or similar agreement. [Refer: Financial liabilities]

disclosure: IFRS 7 13C a

ifrs-full

GrossLeaseLiabilities

X instant, credit

Gross lease liabilities

The amount of contractual undiscounted cash flows in relation to lease liabilities before deducting finance charges. [Refer: Lease liabilities]

disclosure: IFRS 16 58, example: IFRS 7 B11D a

ifrs-full

GrossLoanCommitments

X instant, credit

Gross loan commitments

The amount of contractual undiscounted cash flows for gross commitments to receive a loan.

example: IFRS 7 B11D e

ifrs-full

GrossProfit

X duration, credit

Gross profit

The amount of revenue less cost of sales. [Refer: Cost of sales; Revenue]

example: IAS 1 103

ifrs-full

GSMLicencesMember

member

GSM licences [member]

This member stands for Global System for Mobile Communications licenses. [Refer: Licences and franchises]

common practice: IAS 38 119

ifrs-full

GuaranteesMember

member

Guarantees [member]

This member stands for formal promises, often in writing, in which one party assumes responsibility for another’s debts or responsibilities, or in which the party provides assurance that certain conditions will be fulfilled.

example: IFRS 7 B33

ifrs-full

HedgedItemAssets

X instant, debit

Hedged item, assets

The amount of a hedged item, recognised as an asset. [Refer: Hedged items [member]]

disclosure: IFRS 7 24B a i

ifrs-full

HedgedItemLiabilities

X instant, credit

Hedged item, liabilities

The amount of a hedged item, recognised as a liability. [Refer: Hedged items [member]]

disclosure: IFRS 7 24B a i

ifrs-full

HedgedItemsAxis

axis

Hedged items [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 7 24B

ifrs-full

HedgedItemsMember

member

Hedged items [member]

This member stands for hedged items. A hedged item can be a recognised asset or liability, an unrecognised firm commitment, a forecast transaction or a net investment in a foreign operation. The hedged item can be: (a) a single item; or (b) a group of items (subject to paragraphs 6.6.1–6.6.6 and B6.6.1–B6.6.16 of IFRS 9). A hedged item can also be a component of such an item or group of items (see paragraphs 6.3.7 and B6.3.7–B6.3.25 of IFRS 9). This member also represents the standard value for the “Hedged items” axis if no other member is used.

disclosure: IFRS 7 24B

ifrs-full

HedgeFundInvestmentsMember

member

Hedge fund investments [member]

This member stands for investments in hedge funds.

example: IFRS 13 IE60, example: IFRS 13 94

ifrs-full

HedgesOfNetInvestmentInForeignOperationsMember

member

Hedges of net investment in foreign operations [member]

This member stands for hedges of the entity’s monetary items that are receivable from or payable to a foreign operation, for which settlement is neither planned nor likely to occur in the foreseeable future. A foreign operation is an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.

disclosure: IAS 39 86 c, disclosure: IFRS 7 24A, disclosure: IFRS 7 24B, disclosure: IFRS 7 24C

ifrs-full

HedgesOfNetInvestmentsInForeignOperationsAbstract

Hedges of net investment in foreign operations [abstract]

ifrs-full

HedgingGainsLossesForHedgeOfGroupOfItemsWithOffsettingRiskPositions

X duration, credit

Hedging gains (losses) for hedge of group of items with offsetting risk positions

The hedging gains (losses) for hedge of group of items with offsetting risk positions.

disclosure: IFRS 9 6.6.4, disclosure: IFRS 7 24C b vi

ifrs-full

HedgingInstrumentAssets

X instant, debit

Hedging instrument, assets

The amount of a hedging instrument, recognised as an asset. [Refer: Hedging instruments [member]]

disclosure: IFRS 7 24A a

ifrs-full

HedgingInstrumentLiabilities

X instant, credit

Hedging instrument, liabilities

The amount of a hedging instrument, recognised as a liability. [Refer: Hedging instruments [member]]

disclosure: IFRS 7 24A a

ifrs-full

HedgingInstrumentsAxis

axis

Hedging instruments [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 7 23A, disclosure: IFRS 7 24A

ifrs-full

HedgingInstrumentsMember

member

Hedging instruments [member]

This member stands for hedging instruments. A hedging instrument can be a designated: (a) derivative measured at fair value through profit or loss, except for some written options (see paragraph B6.2.4 of IFRS 9); (b) non-derivative financial asset or non-derivative financial liability measured at fair value through profit or loss, unless it is a financial liability designated as at fair value through profit or loss for which the amount of its change in fair value that is attributable to changes in the credit risk of that liability is presented in other comprehensive income in accordance with paragraph 5.7.7 of IFRS 9. For a hedge of foreign currency risk, the foreign currency risk component of a non-derivative financial asset or a non-derivative financial liability may be designated as a hedging instrument provided that it is not an investment in an equity instrument for which an entity has elected to present changes in fair value in other comprehensive income in accordance with paragraph 5.7.5 of IFRS 9. This member also represents the standard value for the “Hedging instruments” axis if no other member is used.

disclosure: IFRS 7 23A, disclosure: IFRS 7 24A

ifrs-full

HeldtomaturityInvestments

X instant, debit

Held-to-maturity investments

The amount of non-derivative financial assets with fixed or determinable payments and fixed maturity that an entity has the positive intention and ability to hold to maturity other than: (a) those that the entity upon initial recognition designates as at fair value through profit or loss; (b) those that the entity designates as available for sale; and (c) those that meet the definition of loans and receivables. An entity shall not classify any financial assets as held to maturity if the entity has, during the current financial year or during the two preceding financial years, sold or reclassified more than an insignificant amount of held-to-maturity investments before maturity (more than insignificant in relation to the total amount of held-to-maturity investments) other than sales or reclassifications that: (i) are so close to maturity or the financial asset’s call date (for example, less than three months before maturity) that changes in the market rate of interest would not have a significant effect on the financial asset’s fair value; (ii) occur after the entity has collected substantially all of the financial asset’s original principal through scheduled payments or prepayments; or (iii) are attributable to an isolated event that is beyond the entity’s control, is non-recurring and could not have been reasonably anticipated by the entity. [Refer: Derivative financial assets; Held-to-maturity investments; Prepayments]

disclosure: IFRS 7 8 b – Expiry date 2021-01-01

ifrs-full

HeldtomaturityInvestmentsCategoryMember

member

Held-to-maturity investments, category [member]

This member stands for the held-to-maturity investments category of financial assets. [Refer: Held-to-maturity investments]

disclosure: IFRS 7 8 b – Expiry date 2021-01-01

ifrs-full

HistoricalVolatilityForSharesMeasurementInputMember

member

Historical volatility for shares, measurement input [member]

This member stands for the historical volatility for shares used as a measurement input.

example: IFRS 13 B36 b

esef_all

http://www.esma.europa.eu/xbrl/role/all/esef_role-000000

role

[000000] Tags that must be applied if corresponding information is present in a report

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_1_role-110000

role

[110000] General information about financial statements

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_1_role-210000

role

[210000] Statement of financial position, current/non-current

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_1_role-220000

role

[220000] Statement of financial position, order of liquidity

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_1_role-310000

role

[310000] Statement of comprehensive income, profit or loss, by function of expense

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_1_role-320000

role

[320000] Statement of comprehensive income, profit or loss, by nature of expense

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_1_role-410000

role

[410000] Statement of comprehensive income, OCI components presented net of tax

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_1_role-420000

role

[420000] Statement of comprehensive income, OCI components presented before tax

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_1_role-610000

role

[610000] Statement of changes in equity

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100

role

[800100] Subclassifications of assets, liabilities and equities

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800200

role

[800200] Analysis of income and expense

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800400

role

[800400] Statement of changes in equity, additional disclosures

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800500

role

[800500] List of notes

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800600

role

[800600] List of accounting policies

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_1_role-810000

role

[810000] Notes – Corporate information and statement of IFRS compliance

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_1_role-861000

role

[861000] Notes – Analysis of other comprehensive income by item

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_1_role-861200

role

[861200] Notes – Share capital, reserves and other equity interest

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_1_role-880000

role

[880000] Notes – Additional information

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_10_role-815000

role

[815000] Notes – Events after reporting period

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_12_role-835110

role

[835110] Notes – Income taxes

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_16_role-822100

role

[822100] Notes – Property, plant and equipment

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480

role

[834480] Notes – Employee benefits

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_2_role-826380

role

[826380] Notes – Inventories

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_20_role-831400

role

[831400] Notes – Government grants

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_21_role-842000

role

[842000] Notes – Effects of changes in foreign exchange rates

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_23_role-836200

role

[836200] Notes – Borrowing costs

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_24_role-818000

role

[818000] Notes – Related party

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_26_role-710000

role

[710000] Statement of changes in net assets available for benefits

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_27_role-825480

role

[825480] Notes – Separate financial statements

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_29_role-816000

role

[816000] Notes – Hyperinflationary reporting

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_33_role-838000

role

[838000] Notes – Earnings per share

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_34_role-813000

role

[813000] Notes – Interim financial reporting

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_36_role-832410

role

[832410] Notes – Impairment of assets

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_37_role-827570

role

[827570] Notes – Other provisions, contingent liabilities and contingent assets

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_38_role-823180

role

[823180] Notes – Intangible assets

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_40_role-825100

role

[825100] Notes – Investment property

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_41_role-824180

role

[824180] Notes – Agriculture

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_7_role-510000

role

[510000] Statement of cash flows, direct method

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_7_role-520000

role

[520000] Statement of cash flows, indirect method

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_7_role-800300

role

[800300] Statement of cash flows, additional disclosures

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_7_role-851100

role

[851100] Notes – Cash flow statement

esef_all

http://www.esma.europa.eu/xbrl/role/all/ias_8_role-811000

role

[811000] Notes – Accounting policies, changes in accounting estimates and errors

esef_all

http://www.esma.europa.eu/xbrl/role/all/ifric_2_role-868500

role

[868500] Notes – Members’ shares in cooperative entities and similar instruments

esef_all

http://www.esma.europa.eu/xbrl/role/all/ifric_5_role-868200

role

[868200] Notes – Rights to interests arising from decommissioning, restoration and environmental rehabilitation funds

esef_all

http://www.esma.europa.eu/xbrl/role/all/ifrs_1_role-819100

role

[819100] Notes – First time adoption

esef_all

http://www.esma.europa.eu/xbrl/role/all/ifrs_12_role-825700

role

[825700] Notes – Interests in other entities

esef_all

http://www.esma.europa.eu/xbrl/role/all/ifrs_13_role-823000

role

[823000] Notes – Fair value measurement

esef_all

http://www.esma.europa.eu/xbrl/role/all/ifrs_14_role-824500

role

[824500] Notes – Regulatory deferral accounts

esef_all

http://www.esma.europa.eu/xbrl/role/all/ifrs_15_role-831150

role

[831150] Notes – Revenue from contracts with customers

esef_all

http://www.esma.europa.eu/xbrl/role/all/ifrs_16_role-832610

role

[832610] Notes – Leases

esef_all

http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600

role

[836600] Notes – Insurance contracts (IFRS 17)

esef_all

http://www.esma.europa.eu/xbrl/role/all/ifrs_2_role-834120

role

[834120] Notes – Share-based payment arrangements

esef_all

http://www.esma.europa.eu/xbrl/role/all/ifrs_3_role-817000

role

[817000] Notes – Business combinations

esef_all

http://www.esma.europa.eu/xbrl/role/all/ifrs_4_role-836500

role

[836500] Notes – Insurance contracts

esef_all

http://www.esma.europa.eu/xbrl/role/all/ifrs_5_role-825900

role

[825900] Notes – Non-current asset held for sale and discontinued operations

esef_all

http://www.esma.europa.eu/xbrl/role/all/ifrs_6_role-822200

role

[822200] Notes – Exploration for and evaluation of mineral resources

esef_all

http://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390

role

[822390] Notes – Financial instruments

esef_all

http://www.esma.europa.eu/xbrl/role/all/ifrs_8_role-871100

role

[871100] Notes – Operating segments

esef_all

http://www.esma.europa.eu/xbrl/role/all/ifrs_axi_role

role

Axis aggregation validations

esef_all

http://www.esma.europa.eu/xbrl/role/all/ifrs_cro_role

role

Cross period validations

esef_all

http://www.esma.europa.eu/xbrl/role/all/ifrs_eps_role

role

Earnings per share validations

esef_all

http://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-901000

role

[901000] Axis – Retrospective application and retrospective restatement

esef_all

http://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-901100

role

[901100] Axis – Departure from requirement of IFRS

esef_all

http://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-901500

role

[901500] Axis – Creation date

esef_all

http://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-903000

role

[903000] Axis – Continuing and discontinued operations

esef_all

http://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-904000

role

[904000] Axis – Assets and liabilities classified as held for sale

esef_all

http://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-913000

role

[913000] Axis – Consolidated and separate financial statements

esef_all

http://www.esma.europa.eu/xbrl/role/all/sic_29_role-832900

role

[832900] Notes – Service concession arrangements

esef_cor

http://www.esma.europa.eu/xbrl/role/cor/esef_con_role

role

Context validations

esef_cor

http://www.esma.europa.eu/xbrl/role/cor/esef_fac_role

role

Fact and footnotes validations

esef_cor

http://www.esma.europa.eu/xbrl/role/cor/esef_man_role

role

Mandatory mark-up validations

esef_cor

http://www.esma.europa.eu/xbrl/role/cor/esef_role-999999

role

[999999] Line items not dimensionally qualified

esef_cor

http://www.esma.europa.eu/xbrl/role/cor/ifrs_equ_role

role

Fact equivalence validations

esef_cor

http://www.esma.europa.eu/xbrl/role/cor/ifrs_neg1_role

role

Negative fact validations 1

esef_cor

http://www.esma.europa.eu/xbrl/role/cor/ifrs_neg2_role

role

Negative fact validations 2

esef_cor

http://www.esma.europa.eu/xbrl/role/cor/ifrs_per_role

role

Percentage warnings

esef_cor

http://www.esma.europa.eu/xbrl/role/cor/ifrs_pos_role

role

Positive fact validations

esef_cor

http://www.esma.europa.eu/xbrl/role/cor/ifrs_tech_role

role

Technical validations

esef_cor

http://www.esma.europa.eu/xbrl/role/cor/ifrs-dim_role-990000

role

[990000] Axis – Defaults

esma_ technical

http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario

role

Prevents default use of line items (i.e. when not explicitly allowed) for scenario

esma_ technical

http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegment

role

Prevents default use of line items (i.e. when not explicitly allowed) for segment

ifrs-full

IdentifiableAssetsAcquiredLiabilitiesAssumed

X instant, debit

Identifiable assets acquired (liabilities assumed)

The amount recognised as of the acquisition date for net identifiable assets acquired or liabilities assumed in a business combination. [Refer: Business combinations [member]]

example: IFRS 3 B64 i, example: IFRS 3 IE72

ifrs-full

IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate

X instant, debit

Identifiable intangible assets recognised as of acquisition date

The amount recognised as of the acquisition date for identifiable intangible assets acquired in a business combination. [Refer: Intangible assets other than goodwill; Business combinations [member]]

example: IFRS 3 B64 i, example: IFRS 3 IE72

ifrs-full

IdentificationOfUnadjustedComparativeInformation

text

Identification of unadjusted comparative information

The identification of unadjusted comparative information in the financial statements.

disclosure: IFRS 10 C6B, disclosure: IFRS 11 C13B, disclosure: IAS 16 80A, disclosure: IAS 27 18I, disclosure: IAS 38 130I, disclosure: IFRS 17 C27 – Effective 2021-01-01

ifrs-full

IdentityOfPriceIndex

text

Description of identity of price index

The description of the identity of the general price index used to restate financial statement information of an entity whose functional currency is the currency of a hyperinflationary economy.

disclosure: IAS 29 39 c

ifrs-full

IFRSsMember

member

IFRSs [member]

This member stands for Standards and Interpretations issued by the International Accounting Standards Board (IASB), which comprise (a) International Financial Reporting Standards; (b) International Accounting Standards; (c) IFRIC Interpretations; and (d) SIC Interpretations. It also represents the standard value for the “Financial effect of transition from previous GAAP to IFRSs” axis if no other member is used.

disclosure: IFRS 1 24

ifrs-full

ImmatureBiologicalAssetsMember

member

Immature biological assets [member]

This member stands for immature biological assets. Immature biological assets are those that have not attained harvestable specifications (for consumable biological assets) or are not able to sustain regular harvests (for bearer biological assets). [Refer: Biological assets]

example: IAS 41 43

ifrs-full

ImpairmentLoss

X duration, debit

Impairment loss

The amount recognised as a reduction of the carrying amount of an asset or cash-generating unit to its recoverable amount. [Refer: Carrying amount [member]]

disclosure: IAS 36 130 b, disclosure: IAS 36 130 d ii

ifrs-full

ImpairmentLossAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomers

X duration, debit

Impairment loss, assets recognised from costs incurred to obtain or fulfil contracts with customers

The amount of impairment loss for assets recognised from the costs incurred to obtain or fulfil contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers; Impairment loss]

disclosure: IFRS 15 128 b

ifrs-full

ImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithIFRS9

X duration, debit

Impairment loss (impairment gain and reversal of impairment loss) determined in accordance with IFRS 9

The amount of impairment loss, impairment gain or reversal of impairment loss that is recognised in profit or loss in accordance with paragraph 5.5.8 of IFRS 9 and that arises from applying the impairment requirements in Section 5.5 of IFRS 9.

disclosure: IAS 1 82 ba

ifrs-full

ImpairmentLossOnFinancialAssets

X duration, debit

Impairment loss on financial assets

The amount of impairment loss on financial assets. [Refer: Financial assets; Impairment loss]

disclosure: IFRS 7 20 e – Expiry date 2021-01-01

ifrs-full

ImpairmentLossOnReceivablesOrContractAssetsArisingFromContractsWithCustomers

X duration, debit

Impairment loss on receivables or contract assets arising from contracts with customers

The amount of impairment loss on receivables or contract assets arising from contracts with customers. [Refer: Contract assets; Impairment loss; Receivables from contracts with customers]

disclosure: IFRS 15 113 b

ifrs-full

ImpairmentLossRecognisedInOtherComprehensiveIncome

X duration, debit

Impairment loss recognised in other comprehensive income

The amount of impairment loss recognised in other comprehensive income. Impairment loss on a revalued asset is recognised in other comprehensive income to the extent that the impairment loss does not exceed the amount in the revaluation surplus for that same asset. [Refer: Impairment loss; Revaluation surplus; Other comprehensive income]

disclosure: IAS 36 126 c, disclosure: IAS 36 129 a

ifrs-full

ImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill

X duration

Impairment loss recognised in other comprehensive income, intangible assets other than goodwill

The amount of impairment loss recognised in other comprehensive income for intangible assets other than goodwill. [Refer: Impairment loss recognised in other comprehensive income; Intangible assets other than goodwill]

disclosure: IAS 38 118 e iii

ifrs-full

ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment

X duration

Impairment loss recognised in other comprehensive income, property, plant and equipment

The amount of impairment loss recognised in other comprehensive income for property, plant and equipment. [Refer: Impairment loss recognised in other comprehensive income; Property, plant and equipment]

disclosure: IAS 16 73 e iv

ifrs-full

ImpairmentLossRecognisedInProfitOrLoss

X duration, debit

Impairment loss recognised in profit or loss

The amount of impairment loss recognised in profit or loss. [Refer: Impairment loss; Profit (loss)]

disclosure: IAS 36 126 a, disclosure: IAS 36 129 a

ifrs-full

ImpairmentLossRecognisedInProfitOrLossBiologicalAssets

X duration

Impairment loss recognised in profit or loss, biological assets

The amount of impairment loss recognised in profit or loss for biological assets. [Refer: Impairment loss recognised in profit or loss; Biological assets]

disclosure: IAS 41 55 a

ifrs-full

ImpairmentLossRecognisedInProfitOrLossDeferredAcquisitionCostsArisingFromInsuranceContracts

X duration, credit

Impairment loss recognised in profit or loss, deferred acquisition costs arising from insurance contracts

The decrease in deferred acquisition costs arising from insurance contracts resulting from an impairment loss recognised in profit or loss. [Refer: Impairment loss recognised in profit or loss; Deferred acquisition costs arising from insurance contracts; Types of insurance contracts [member]]

example: IFRS 4 IG39 d – Expiry date 2021-01-01, example: IFRS 4 37 e – Expiry date 2021-01-01

ifrs-full

ImpairmentLossRecognisedInProfitOrLossGoodwill

X duration

Impairment loss recognised in profit or loss, goodwill

The amount of impairment loss recognised in profit or loss for goodwill. [Refer: Impairment loss recognised in profit or loss; Goodwill]

disclosure: IFRS 3 B67 d v

ifrs-full

ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill

X duration

Impairment loss recognised in profit or loss, intangible assets and goodwill

The amount of impairment loss recognised in profit or loss for intangible assets and goodwill. [Refer: Impairment loss recognised in profit or loss; Intangible assets and goodwill]

common practice: IAS 38 118 e iv

ifrs-full

ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill

X duration

Impairment loss recognised in profit or loss, intangible assets other than goodwill

The amount of impairment loss recognised in profit or loss for intangible assets other than goodwill. [Refer: Impairment loss recognised in profit or loss; Intangible assets other than goodwill]

disclosure: IAS 38 118 e iv

ifrs-full

ImpairmentLossRecognisedInProfitOrLossInvestmentProperty

X duration

Impairment loss recognised in profit or loss, investment property

The amount of impairment loss recognised in profit or loss for investment property. [Refer: Impairment loss recognised in profit or loss; Investment property]

disclosure: IAS 40 76 g, disclosure: IAS 40 79 d v

ifrs-full

ImpairmentLossRecognisedInProfitOrLossLoansAndAdvances

X duration

Impairment loss recognised in profit or loss, loans and advances

The amount of impairment loss recognised in profit or loss for loans and advances. [Refer: Impairment loss recognised in profit or loss]

common practice: IAS 1 85

ifrs-full

ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment

X duration

Impairment loss recognised in profit or loss, property, plant and equipment

The amount of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Impairment loss recognised in profit or loss; Property, plant and equipment]

disclosure: IAS 1 98 a, disclosure: IAS 16 73 e v

ifrs-full

ImpairmentLossRecognisedInProfitOrLossTradeReceivables

X duration, debit

Impairment loss recognised in profit or loss, trade receivables

The amount of impairment loss recognised in profit or loss for trade receivables. [Refer: Impairment loss recognised in profit or loss; Trade receivables]

common practice: IAS 1 112 c

ifrs-full

ImpairmentLossReversalOfImpairmentLossOnTradeReceivablesAbstract

Impairment loss (reversal of impairment loss) on trade receivables [abstract]

ifrs-full

ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss

X duration, debit

Impairment loss (reversal of impairment loss) recognised in profit or loss

The amount of impairment loss or reversal of impairment loss recognised in profit or loss. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss]

disclosure: IAS 1 99

ifrs-full

ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances

X duration, debit

Impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances

The amount of impairment loss or reversal of impairment loss recognised in profit or loss for loans and advances. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss]

common practice: IAS 1 85

ifrs-full

ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesAbstract

Impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances [abstract]

ifrs-full

ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables

X duration, debit

Impairment loss (reversal of impairment loss) recognised in profit or loss, trade receivables

The amount of impairment loss or reversal of impairment loss recognised in profit or loss for trade receivables. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss; Trade receivables]

common practice: IAS 1 112 c

ifrs-full

ImpairmentOfFinancialAssetsAxis

axis

Impairment of financial assets [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 7 37 – Expiry date 2021-01-01

ifrs-full

ImplicationsOfSurplusOrDeficitOnMultiemployerPlanForEntity

text

Description of implications of surplus or deficit on multi-employer or state plan for entity

The description of the implications for the entity of a surplus or deficit in a multi-employer or state plan that may affect the amount of future contributions. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]

disclosure: IAS 19 148 d iv

ifrs-full

InAccordanceWithIFRS9Member

member

In accordance with IFRS 9 [member]

This member stands for the information reported in accordance with IFRS 9.

disclosure: IFRS 4 39L e – Effective on first application of IFRS 9

ifrs-full

IncomeApproachMember

member

Income approach [member]

This member stands for valuation techniques that convert future amounts (for example, cash flows or income and expenses) to a single current (ie discounted) amount. The fair value measurement is determined on the basis of the value indicated by current market expectations about those future amounts.

example: IFRS 13 62

ifrs-full

IncomeArisingFromExplorationForAndEvaluationOfMineralResources

X duration, credit

Income arising from exploration for and evaluation of mineral resources

The amount of income arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources, after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource.

disclosure: IFRS 6 24 b

ifrs-full

IncomeArisingFromInsuranceContracts

X duration, credit

Income arising from insurance contracts

The amount of income arising from insurance contracts. [Refer: Types of insurance contracts [member]]

disclosure: IFRS 4 37 b – Expiry date 2021-01-01

ifrs-full

IncomeCapitalisationMember

member

Income capitalisation [member]

This member stands for a valuation technique consistent with the income approach. Capitalising is a process applied to an amount representing some measure of economic income in order to convert that economic income amount to an estimate of present value.

common practice: IFRS 13 93 d

ifrs-full

IncomeExpenseGainsOrLossesOfFinancialInstrumentsAbstract

Income, expense, gains or losses of financial instruments [abstract]

ifrs-full

IncomeExpensesFromReinsuranceContractsHeldOtherThanFinanceIncomeExpenses

X duration, credit

Income (expenses) from reinsurance contracts held, other than finance income (expenses)

The amount of income (expenses) from a group of reinsurance contracts held, other than finance income (expenses). [Refer: Reinsurance contracts held [member]]

disclosure: IAS 1 82 ac – Effective 2021-01-01, disclosure: IFRS 17 86 – Effective 2021-01-01

ifrs-full

IncomeExpensesFromReinsuranceContractsHeldOtherThanFinanceIncomeExpensesAbstract

Income (expenses) from reinsurance contracts held, other than finance income (expenses) [abstract]

ifrs-full

IncomeFromAmountsRecoveredFromReinsurer

X duration, credit

Income from amounts recovered from reinsurer

The amount of income from the amounts recovered from the reinsurer. [Refer: Reinsurance contracts held [member]]

disclosure: IFRS 17 86 – Effective 2021-01-01

ifrs-full

IncomeFromContinuingInvolvementInDerecognisedFinancialAssets

X duration, credit

Income from continuing involvement in derecognised financial assets

The amount of income recognised from the entity’s continuing involvement in derecognised financial assets (for example, fair value changes in derivative instruments). [Refer: Financial assets; Derivatives [member]]

disclosure: IFRS 7 42G b

ifrs-full

IncomeFromContinuingInvolvementInDerecognisedFinancialAssetsCumulativelyRecognised

X instant, credit

Income from continuing involvement in derecognised financial assets cumulatively recognised

The cumulative amount of income recognised from the entity’s continuing involvement in derecognised financial assets (for example, fair value changes in derivative instruments). [Refer: Income from continuing involvement in derecognised financial assets; Derivatives [member]]

disclosure: IFRS 7 42G b

ifrs-full

IncomeFromContinuingOperationsAttributableToOwnersOfParent

X duration, credit

Income from continuing operations attributable to owners of parent

The amount of income from continuing operations attributable to owners of the parent. [Refer: Continuing operations [member]]

disclosure: IFRS 5 33 d

ifrs-full

IncomeFromContractsWithReinsurers

X duration, credit

Income from contracts with reinsurers

The amount of income from contracts with reinsurers.

example: IAS 1 85 – Expiry date 2021-01-01, example: IFRS 4 IG24 b – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01

ifrs-full

IncomeFromDiscontinuedOperationsAttributableToOwnersOfParent

X duration, credit

Income from discontinued operations attributable to owners of parent

The amount of income from discontinued operations attributable to owners of the parent. [Refer: Discontinued operations [member]]

disclosure: IFRS 5 33 d

ifrs-full

IncomeFromFinesAndPenalties

X duration, credit

Income from fines and penalties

The amount of income arising from fines and penalties.

common practice: IAS 1 112 c

ifrs-full

IncomeFromGovernmentGrantsRelatedToAgriculturalActivity

X duration, credit

Income from government grants related to agricultural activity

The amount of income from government grants related to agricultural activities. [Refer: Government grants]

common practice: IAS 41 57 a

ifrs-full

IncomeFromReimbursementsUnderInsurancePolicies

X duration, credit

Income from reimbursements under insurance policies

The amount of income recognised from the reimbursement of a claim as a result of the occurrence of an insured event covered by an insurance contract. [Refer: Types of insurance contracts [member]]

common practice: IAS 1 112 c

ifrs-full

IncomeFromStructuredEntities

X duration, credit

Income from structured entities

The amount of income from structured entities including recurring and non-recurring fees, interest, dividends, gains or losses on the remeasurement or derecognition of interests in structured entities and gains or losses from the transfer of assets and liabilities to the structured entity. [Refer: Unconsolidated structured entities [member]]

disclosure: IFRS 12 27 b

ifrs-full

IncomeFromSubleasingRightofuseAssets

X duration, credit

Income from subleasing right-of-use assets

The amount of income from subleasing right-of-use assets. Sublease is a transaction for which an underlying asset is re-leased by a lessee (“intermediate lessor”) to a third party, and the lease (“head lease”) between the head lessor and lessee remains in effect. [Refer: Right-of-use assets]

disclosure: IFRS 16 53 f

ifrs-full

IncomeOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome

X duration, credit

Income on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss

The amount of income recognised in profit or loss on financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income]

disclosure: IFRS 7 12A e – Expiry date 2021-01-01

ifrs-full

IncomeOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss

X duration, credit

Income on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss

The amount of income recognised in profit or loss on financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]

disclosure: IFRS 7 12A e – Expiry date 2021-01-01

ifrs-full

IncomeRelatingToVariableLeasePaymentsForOperatingLeasesThatDoNotDependOnIndexOrRate

X duration, credit

Income relating to variable lease payments for operating leases that do not depend on index or rate

The amount of income relating to variable lease payments for operating leases that do not depend on an index or a rate. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time.

disclosure: IFRS 16 90 b

ifrs-full

IncomeRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfNetInvestmentInFinanceLease

X duration, credit

Income relating to variable lease payments not included in measurement of net investment in finance lease

The amount of income relating to variable lease payments not included in the measurement of the net investment in the finance lease. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time. [Refer: Net investment in finance lease]

disclosure: IFRS 16 90 a iii

ifrs-full

IncomeStatementAbstract

Profit or loss [abstract]

ifrs-full

IncomeTaxConsequencesOfDividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueNotRecognisedAsLiability

X duration

Income tax consequences of dividends proposed or declared before financial statements authorised for issue not recognised as liability

The amount of income tax consequences of dividends to shareholders of the entity that were proposed or declared after the reporting period but before the financial statements were authorised for issue, and are not recognised as a liability in the financial statements.

disclosure: IAS 12 81 i

ifrs-full

IncomeTaxesPaidClassifiedAsOperatingActivities

X duration, credit

Income taxes paid, classified as operating activities

The cash outflow for income taxes paid, classified as operating activities.

common practice: IAS 7 35

ifrs-full

IncomeTaxesPaidRefund

X duration, credit

Income taxes paid (refund)

The cash flows from income taxes paid or refunded.

disclosure: IAS 7 35

ifrs-full

IncomeTaxesPaidRefundAbstract

Income taxes paid (refund) [abstract]

ifrs-full

IncomeTaxesPaidRefundClassifiedAsFinancingActivities

X duration, credit

Income taxes paid (refund), classified as financing activities

The cash flows from income taxes paid or refunded, classified as financing activities. [Refer: Income taxes paid (refund)]

disclosure: IAS 7 35, example: IAS 7 14 f

ifrs-full

IncomeTaxesPaidRefundClassifiedAsInvestingActivities

X duration, credit

Income taxes paid (refund), classified as investing activities

The cash flows from income taxes paid or refunded, classified as investing activities. [Refer: Income taxes paid (refund)]

disclosure: IAS 7 35, example: IAS 7 14 f

ifrs-full

IncomeTaxesPaidRefundClassifiedAsOperatingActivities

X duration, credit

Income taxes paid (refund), classified as operating activities

The cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)]

disclosure: IAS 7 35, example: IAS 7 14 f

ifrs-full

IncomeTaxesRefundClassifiedAsOperatingActivities

X duration, debit

Income taxes refund, classified as operating activities

The cash inflow from income taxes refunded, classified as operating activities.

common practice: IAS 7 35

ifrs-full

IncomeTaxExpenseContinuingOperations

X duration, debit

Tax expense (income)

The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)]

disclosure: IAS 1 82 d, disclosure: IAS 12 79, disclosure: IAS 12 81 c i, disclosure: IAS 12 81 c ii, disclosure: IAS 26 35 b viii, disclosure: IFRS 12 B13 g, disclosure: IFRS 8 23 h

ifrs-full

IncomeTaxRelatingToApplicationOfOverlayApproachInOtherComprehensiveIncome

X duration, debit

Income tax relating to application of overlay approach in other comprehensive income

The amount of income tax relating to amounts recognised in other comprehensive income in relation to the application of the overlay approach. [Refer: Other comprehensive income]

disclosure: IFRS 4 35D b – Effective on first application of IFRS 9

ifrs-full

IncomeTaxRelatingToAvailableforsaleFinancialAssetsOfOtherComprehensiveIncome

X duration, debit

Income tax relating to available-for-sale financial assets included in other comprehensive income

The amount of income tax relating to amounts recognised in other comprehensive income in relation to available-for-sale financial assets. [Refer: Financial assets available-for-sale; Other comprehensive income]

disclosure: IAS 1 90 – Expiry date 2021-01-01, disclosure: IAS 12 81 ab – Expiry date 2021-01-01

ifrs-full

IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome

X duration, debit

Income tax relating to cash flow hedges included in other comprehensive income

The amount of income tax relating to amounts recognised in other comprehensive income in relation to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income]

disclosure: IAS 1 90, disclosure: IAS 12 81 ab

ifrs-full

IncomeTaxRelatingToChangeInValueOfForeignCurrencyBasisSpreadsOfOtherComprehensiveIncome

X duration, debit

Income tax relating to change in value of foreign currency basis spreads included in other comprehensive income

The amount of income tax relating to amounts recognised in other comprehensive income in relation to change in value of foreign currency basis spreads. [Refer: Reserve of change in value of foreign currency basis spreads; Other comprehensive income]

disclosure: IAS 1 90, disclosure: IAS 12 81 ab

ifrs-full

IncomeTaxRelatingToChangeInValueOfForwardElementsOfForwardContractsOfOtherComprehensiveIncome

X duration, debit

Income tax relating to change in value of forward elements of forward contracts included in other comprehensive income

The amount of income tax relating to amounts recognised in other comprehensive income in relation to change in value of forward elements of forward contracts. [Refer: Reserve of change in value of forward elements of forward contracts; Other comprehensive income]

disclosure: IAS 1 90, disclosure: IAS 12 81 ab

ifrs-full

IncomeTaxRelatingToChangeInValueOfTimeValueOfOptionsOfOtherComprehensiveIncome

X duration, debit

Income tax relating to change in value of time value of options included in other comprehensive income

The amount of income tax relating to amounts recognised in other comprehensive income in relation to change in value of time value of options. [Refer: Reserve of change in value of time value of options; Other comprehensive income]

disclosure: IAS 1 90, disclosure: IAS 12 81 ab

ifrs-full

IncomeTaxRelatingToChangesInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityOfOtherComprehensiveIncome

X duration, debit

Income tax relating to changes in fair value of financial liability attributable to change in credit risk of liability included in other comprehensive income

The amount of income tax relating to amounts recognised in other comprehensive income in relation to changes in the fair value of financial liabilities attributable to a change in the credit risk of those liabilities. [Refer: Credit risk [member]; Other comprehensive income]

disclosure: IAS 1 90, disclosure: IAS 12 81 ab

ifrs-full

IncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncome

X duration, debit

Income tax relating to changes in revaluation surplus included in other comprehensive income

The amount of income tax relating to amounts recognised in other comprehensive income in relation to changes in a revaluation surplus. [Refer: Revaluation surplus; Other comprehensive income]

disclosure: IAS 1 90, disclosure: IAS 12 81 ab

ifrs-full

IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome

X duration

Income tax relating to components of other comprehensive income

The amount of income tax relating to amounts recognised in other comprehensive income. [Refer: Other comprehensive income]

disclosure: IAS 1 90, disclosure: IAS 12 81 ab

ifrs-full

IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstract

Income tax relating to components of other comprehensive income [abstract]

ifrs-full

IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss

X duration, debit

Income tax relating to components of other comprehensive income that will be reclassified to profit or loss

The amount of income tax relating to amounts recognised in other comprehensive income that will be reclassified to profit or loss. [Refer: Income tax relating to components of other comprehensive income]

disclosure: IAS 1 91

ifrs-full

IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossAbstract

Income tax relating to components of other comprehensive income that will be reclassified to profit or loss [abstract]

ifrs-full

IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss

X duration, debit

Income tax relating to components of other comprehensive income that will not be reclassified to profit or loss

The amount of income tax relating to amounts recognised in other comprehensive income that will not be reclassified to profit or loss. [Refer: Income tax relating to components of other comprehensive income]

disclosure: IAS 1 91

ifrs-full

IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossAbstract

Income tax relating to components of other comprehensive income that will not be reclassified to profit or loss [abstract]

ifrs-full

IncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncome

X duration, debit

Income tax relating to exchange differences on translation included in other comprehensive income

The amount of income tax relating to amounts recognised in other comprehensive income in relation to exchange differences on the translation of financial statements of foreign operations. [Refer: Other comprehensive income; Reserve of exchange differences on translation]

disclosure: IAS 1 90, disclosure: IAS 12 81 ab

ifrs-full

IncomeTaxRelatingToFinanceIncomeExpensesFromReinsuranceContractsHeldOfOtherComprehensiveIncome

X duration, debit

Income tax relating to finance income (expenses) from reinsurance contracts held included in other comprehensive income

The amount of income tax relating to amounts recognised in other comprehensive income in relation to finance income (expenses) from reinsurance contracts held. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]

disclosure: IAS 1 90 – Effective 2021-01-01, disclosure: IAS 12 81 ab – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01, disclosure: IFRS 17 82 – Effective 2021-01-01

ifrs-full

IncomeTaxRelatingToFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome

X duration, debit

Income tax relating to financial assets measured at fair value through other comprehensive income included in other comprehensive income

The amount of income tax relating to amounts recognised in other comprehensive income in relation to financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]

disclosure: IAS 1 90, disclosure: IAS 12 81 ab

ifrs-full

IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome

X duration, debit

Income tax relating to hedges of investments in equity instruments included in other comprehensive income

The amount of income tax relating to amounts recognised in other comprehensive income in relation to hedges of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income; Reserve of gains and losses on hedging instruments that hedge investments in equity instruments]

disclosure: IAS 1 90, disclosure: IAS 12 81 ab

ifrs-full

IncomeTaxRelatingToHedgesOfNetInvestmentsInForeignOperationsOfOtherComprehensiveIncome

X duration, debit

Income tax relating to hedges of net investments in foreign operations included in other comprehensive income

The amount of income tax relating to amounts recognised in other comprehensive income in relation to hedges of net investments in foreign operations. [Refer: Other comprehensive income]

disclosure: IAS 1 90, disclosure: IAS 12 81 ab

ifrs-full

IncomeTaxRelatingToInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss

X duration, debit

Income tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive income that will be reclassified to profit or loss

The amount of income tax relating to amounts recognised in other comprehensive income in relation to insurance finance income (expenses) from insurance contracts issued that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]

disclosure: IAS 1 90 – Effective 2021-01-01, disclosure: IAS 12 81 ab – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01

ifrs-full

IncomeTaxRelatingToInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss

X duration, debit

Income tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive income that will not be reclassified to profit or loss

The amount of income tax relating to amounts recognised in other comprehensive income in relation to insurance finance income (expenses) from insurance contracts issued that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]

disclosure: IAS 1 90 – Effective 2021-01-01, disclosure: IAS 12 81 ab – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01

ifrs-full

IncomeTaxRelatingToInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome

X duration, debit

Income tax relating to investments in equity instruments included in other comprehensive income

The amount of income tax relating to amounts recognised in other comprehensive income in relation to investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income; Reserve of gains and losses from investments in equity instruments]

disclosure: IAS 1 90, disclosure: IAS 12 81 ab

ifrs-full

IncomeTaxRelatingToNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss

X duration, debit

Income tax relating to net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss

The amount of income tax relating to amounts recognised in other comprehensive income in relation to the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]

disclosure: IFRS 14 22 b

ifrs-full

IncomeTaxRelatingToNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLoss

X duration, debit

Income tax relating to net movement in regulatory deferral account balances related to items that will not be reclassified to profit or loss

The amount of income tax relating to amounts recognised in other comprehensive income in relation to the net movement in regulatory deferral account balances that is related to items that will not be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]

disclosure: IFRS 14 22 a

ifrs-full

IncomeTaxRelatingToOtherIndividuallyImmaterialComponentsOfOtherComprehensiveIncome

X duration, debit

Income tax relating to other individually immaterial components of other comprehensive income

The amount of income tax relating to other individually immaterial components of other comprehensive income. [Refer: Other comprehensive income]

common practice: IAS 1 85

ifrs-full

IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome

X duration, debit

Income tax relating to remeasurements of defined benefit plans included in other comprehensive income

The amount of income tax relating to amounts recognised in other comprehensive income in relation to remeasurements of defined benefit plans. [Refer: Other comprehensive income; Reserve of remeasurements of defined benefit plans; Defined benefit plans [member]]

disclosure: IAS 1 90, disclosure: IAS 12 81 ab

ifrs-full

IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod

X duration, debit

Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method

The amount of income tax relating to an entity’s share of other comprehensive income of associates and joint ventures accounted for using the equity method. [Refer: Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax]

disclosure: IAS 1 90

ifrs-full

IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodAbstract

Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method [abstract]

ifrs-full

IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLoss

X duration, debit

Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss

The amount of income tax relating to an entity’s share of other comprehensive income of associates and joint ventures accounted for using the equity method that will be reclassified to profit or loss. [Refer: Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax]

disclosure: IAS 1 91

ifrs-full

IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLoss

X duration, debit

Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss

The amount of income tax relating to an entity’s share of other comprehensive income of associates and joint ventures accounted for using the equity method that will not be reclassified to profit or loss. [Refer: Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax]

disclosure: IAS 1 91

ifrs-full

IncreaseDecreaseDueToApplicationOfIFRS15Member

member

Increase (decrease) due to application of IFRS 15 [member]

This member stands for the financial effect of application of IFRS 15.

disclosure: IFRS 15 C8 a

ifrs-full

IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember

member

Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]

This member stands for the financial effect of changes in accounting policy and corrections of prior period errors.

disclosure: IAS 1 106 b, disclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i, disclosure: IAS 8 49 b i

ifrs-full

IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByIFRSsMember

member

Increase (decrease) due to changes in accounting policy required by IFRSs [member]

This member stands for the financial effect of changes in accounting policy required by IFRSs. [Refer: IFRSs [member]]

disclosure: IAS 8 28 f i, disclosure: IAS 8 28 g

ifrs-full

IncreaseDecreaseDueToDepartureFromRequirementOfIFRSMember

member

Increase (decrease) due to departure from requirement of IFRS [member]

This member stands for the financial effect of a departure from a requirement in an IFRS. [Refer: IFRSs [member]]

disclosure: IAS 1 20 d

ifrs-full

IncreaseDecreaseDueToVoluntaryChangesInAccountingPolicyMember

member

Increase (decrease) due to voluntary changes in accounting policy [member]

This member stands for the financial effect of voluntary changes in accounting policy.

disclosure: IAS 8 29 c i, disclosure: IAS 8 29 d

ifrs-full

IncreaseDecreaseInAccountingEstimate

X duration

Increase (decrease) in accounting estimate

The increase (decrease) in an accounting estimate that has an effect in the current period or is expected to have an effect in future periods.

disclosure: IAS 8 39

ifrs-full

IncreaseDecreaseInAccumulatedDeferredTaxRecognisedInOtherComprehensiveIncomeDueToChangeInTaxRate

X duration, debit

Increase (decrease) in accumulated deferred tax recognised in other comprehensive income due to change in tax rate

The increase (decrease) in accumulated deferred tax recognised in other comprehensive income due to change in the tax rate. [Refer: Other comprehensive income]

common practice: IAS 1 85

ifrs-full

IncreaseDecreaseInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised

X duration

Increase (decrease) in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss

The increase (decrease) in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss]

example: IFRS 7 28 b

ifrs-full

IncreaseDecreaseInAllowanceAccountForCreditLossesOfFinancialAssets

X duration, credit

Increase (decrease) in allowance account for credit losses of financial assets

The increase (decrease) in the allowance account used to record the impairment of financial assets due to credit losses. [Refer: Financial assets; Allowance account for credit losses of financial assets]

disclosure: IFRS 7 16 – Expiry date 2021-01-01

ifrs-full

IncreaseDecreaseInCashAndCashEquivalents

X duration, debit

Increase (decrease) in cash and cash equivalents

The increase (decrease) in cash and cash equivalents. [Refer: Cash and cash equivalents]

disclosure: IAS 7 45

ifrs-full

IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges

X duration, debit

Increase (decrease) in cash and cash equivalents before effect of exchange rate changes

The increase (decrease) in cash and cash equivalents before the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents]

disclosure: IAS 7 45

ifrs-full

IncreaseDecreaseInCashAndCashEquivalentsDiscontinuedOperations

X duration, debit

Increase (decrease) in cash and cash equivalents, discontinued operations

The increase (decrease) in cash and cash equivalents from discontinued operations. [Refer: Cash and cash equivalents; Discontinued operations [member]]

common practice: IFRS 5 33 c

ifrs-full

IncreaseDecreaseInContingentConsiderationAssetLiability

X duration, debit

Increase (decrease) in contingent consideration asset (liability)

The increase (decrease) in a contingent consideration asset (liability) relating to a business combination.

disclosure: IFRS 3 B67 b i

ifrs-full

IncreaseDecreaseInContingentLiabilitiesRecognisedInBusinessCombination

X duration, credit

Increase (decrease) in contingent liabilities recognised in business combination

The increase (decrease) in contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]; Contingent liabilities [member]]

disclosure: IFRS 3 B67 c

ifrs-full

IncreaseDecreaseInCreditDerivativeFairValue

X duration, debit

Increase (decrease) in credit derivative, fair value

The increase (decrease) in the fair value of a credit derivative. [Refer: Credit derivative, fair value]

disclosure: IFRS 7 24G a

ifrs-full

IncreaseDecreaseInCreditDerivativeNominalAmount

X duration

Increase (decrease) in credit derivative, nominal amount

The increase (decrease) in the nominal amount of a credit derivative. [Refer: Credit derivative, nominal amount]

disclosure: IFRS 7 24G a

ifrs-full

IncreaseDecreaseInCurrentTaxExpenseIncomeDueToRateRegulation

X duration, debit

Increase (decrease) in current tax expense (income) due to rate regulation

The increase (decrease) in current tax expense (income) due to rate regulation. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator. [Refer: Current tax expense (income)]

disclosure: IFRS 14 34

ifrs-full

IncreaseDecreaseInDeferredAcquisitionCostsArisingFromInsuranceContracts

X duration, debit

Increase (decrease) in deferred acquisition costs arising from insurance contracts

The increase (decrease) in deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts]

example: IFRS 4 IG39 – Expiry date 2021-01-01, example: IFRS 4 37 e – Expiry date 2021-01-01

ifrs-full

IncreaseDecreaseInDeferredTaxExpenseIncomeDueToRateRegulation

X duration, debit

Increase (decrease) in deferred tax expense (income) due to rate regulation

The increase (decrease) in deferred tax expense (income) due to rate regulation. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator. [Refer: Deferred tax expense (income)]

disclosure: IFRS 14 34

ifrs-full

IncreaseDecreaseInDeferredTaxLiabilityAsset

X duration, credit

Increase (decrease) in deferred tax liability (asset)

The increase (decrease) in a deferred tax liability (asset). [Refer: Deferred tax liability (asset)]

common practice: IAS 12 81

ifrs-full

IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleDecreaseInActuarialAssumption

X instant, credit

Increase (decrease) in defined benefit obligation due to reasonably possible decrease in actuarial assumption

The increase (decrease) in a defined benefit obligation that would have been caused by a decrease in a significant actuarial assumption that was reasonably possible at the end of the reporting period. [Refer: Actuarial assumptions [member]]

disclosure: IAS 19 145 a

ifrs-full

IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleIncreaseInActuarialAssumption

X instant, credit

Increase (decrease) in defined benefit obligation due to reasonably possible increase in actuarial assumption

The increase (decrease) in a defined benefit obligation that would have been caused by an increase in a significant actuarial assumption that was reasonably possible at the end of the reporting period. [Refer: Actuarial assumptions [member]]

disclosure: IAS 19 145 a

ifrs-full

IncreaseDecreaseInDividendsPayableThroughChangeInFairValueOfNoncashAssetsHeldForDistributionToOwners

X duration, credit

Increase (decrease) in dividends payable through change in fair value of non-cash assets held for distribution to owners

The increase (decrease) in dividends payable through a change in the fair value of non-cash assets held for distribution to owners.

disclosure: IFRIC 17 16 b

ifrs-full

IncreaseDecreaseInEquityDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17

X instant, credit

Increase (decrease) in equity due to reasonably possible decrease in risk exposure that arises from contracts within scope of IFRS 17

The increase (decrease) in equity that would have been caused by a reasonably possible decrease in the risk exposure that arises from contracts within the scope of IFRS 17.

disclosure: IFRS 17 128 a i – Effective 2021-01-01, disclosure: IFRS 17 128 a ii – Effective 2021-01-01

ifrs-full

IncreaseDecreaseInEquityDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld

X instant, credit

Increase (decrease) in equity due to reasonably possible decrease in risk exposure that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held

The increase (decrease) in equity, before mitigation by reinsurance contracts held, that would have been caused by a reasonably possible decrease in the risk exposure that arises from contracts within the scope of IFRS 17.

disclosure: IFRS 17 128 a i – Effective 2021-01-01

ifrs-full

IncreaseDecreaseInEquityDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17

X instant, credit

Increase (decrease) in equity due to reasonably possible increase in risk exposure that arises from contracts within scope of IFRS 17

The increase (decrease) in equity that would have been caused by a reasonably possible increase in the risk exposure that arises from contracts within the scope of IFRS 17.

disclosure: IFRS 17 128 a i – Effective 2021-01-01, disclosure: IFRS 17 128 a ii – Effective 2021-01-01

ifrs-full

IncreaseDecreaseInEquityDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld

X instant, credit

Increase (decrease) in equity due to reasonably possible increase in risk exposure that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held

The increase (decrease) in equity, before mitigation by reinsurance contracts held, that would have been caused by a reasonably possible increase in the risk exposure that arises from contracts within the scope of IFRS 17.

disclosure: IFRS 17 128 a i – Effective 2021-01-01

ifrs-full

IncreaseDecreaseInExistingLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination

X duration, credit

Increase in existing liabilities, contingent liabilities recognised in business combination

The increase in existing contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]]

disclosure: IFRS 3 B67 c

ifrs-full

IncreaseDecreaseInExistingProvisionsOtherProvisions

X duration, credit

Increase in existing provisions, other provisions

The increase in existing other provisions. [Refer: Other provisions]

disclosure: IAS 37 84 b

ifrs-full

IncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts

X duration, credit

Increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts

The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]

disclosure: IFRS 7 35H, disclosure: IFRS 7 35I

ifrs-full

IncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsAbstract

Increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts [abstract]

ifrs-full

IncreaseDecreaseInFairValueMeasurementAssets

X duration, debit

Increase (decrease) in fair value measurement, assets

The increase (decrease) in the fair value measurement of assets. [Refer: At fair value [member]]

disclosure: IFRS 13 93 e

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputAssets

X duration, debit

Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, assets

The amount of increase (decrease) in the fair value measurement of assets due to a reasonably possible decrease in an unobservable input.

disclosure: IFRS 13 93 h ii

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputEntitysOwnEquityInstruments

X duration, credit

Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, entity’s own equity instruments

The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments due to a reasonably possible decrease in an unobservable input.

disclosure: IFRS 13 93 h ii

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputLiabilities

X duration, credit

Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, liabilities

The amount of increase (decrease) in the fair value measurement of liabilities due to a reasonably possible decrease in an unobservable input.

disclosure: IFRS 13 93 h ii

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxAssets

X duration

Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, assets

The amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]

common practice: IFRS 13 93 h ii

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments

X duration

Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, entity’s own equity instruments

The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]

common practice: IFRS 13 93 h ii

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities

X duration

Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, liabilities

The amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]

common practice: IFRS 13 93 h ii

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxAssets

X duration

Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, assets

The amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]

common practice: IFRS 13 93 h ii

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments

X duration

Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, entity’s own equity instruments

The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]

common practice: IFRS 13 93 h ii

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities

X duration

Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, liabilities

The amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]

common practice: IFRS 13 93 h ii

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxAssets

X duration

Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, assets

The amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]

common practice: IFRS 13 93 h ii

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments

X duration

Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, entity’s own equity instruments

The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]

common practice: IFRS 13 93 h ii

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxLiabilities

X duration

Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, liabilities

The amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]

common practice: IFRS 13 93 h ii

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxAssets

X duration

Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, assets

The amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]

common practice: IFRS 13 93 h ii

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments

X duration

Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, entity’s own equity instruments

The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]

common practice: IFRS 13 93 h ii

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxLiabilities

X duration

Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, liabilities

The amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]

common practice: IFRS 13 93 h ii

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputAssets

X duration, debit

Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, assets

The amount of increase (decrease) in the fair value measurement of assets due to a reasonably possible increase in an unobservable input.

disclosure: IFRS 13 93 h ii

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputEntitysOwnEquityInstruments

X duration, credit

Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, entity’s own equity instruments

The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments due to a reasonably possible increase in an unobservable input.

disclosure: IFRS 13 93 h ii

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputLiabilities

X duration, credit

Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, liabilities

The amount of increase (decrease) in the fair value measurement of liabilities due to a reasonably possible increase in an unobservable input.

disclosure: IFRS 13 93 h ii

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxAssets

X duration

Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, assets

The amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]

common practice: IFRS 13 93 h ii

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments

X duration

Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, entity’s own equity instruments

The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]

common practice: IFRS 13 93 h ii

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities

X duration

Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, liabilities

The amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]

common practice: IFRS 13 93 h ii

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxAssets

X duration

Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, assets

The amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]

common practice: IFRS 13 93 h ii

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments

X duration

Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, entity’s own equity instruments

The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]

common practice: IFRS 13 93 h ii

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities

X duration

Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, liabilities

The amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]

common practice: IFRS 13 93 h ii

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxAssets

X duration

Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, assets

The amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]

common practice: IFRS 13 93 h ii

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments

X duration

Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, entity’s own equity instruments

The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]

common practice: IFRS 13 93 h ii

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxLiabilities

X duration

Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, liabilities

The amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]

common practice: IFRS 13 93 h ii

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxAssets

X duration

Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, before tax, assets

The amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]

common practice: IFRS 13 93 h ii

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments

X duration

Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, before tax, entity’s own equity instruments

The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]

common practice: IFRS 13 93 h ii

ifrs-full

IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxLiabilities

X duration

Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, before tax, liabilities

The amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]

common practice: IFRS 13 93 h ii

ifrs-full

IncreaseDecreaseInFairValueMeasurementEntitysOwnEquityInstruments

X duration, credit

Increase (decrease) in fair value measurement, entity’s own equity instruments

The increase (decrease) in the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]; Entity’s own equity instruments [member]]

disclosure: IFRS 13 93 e

ifrs-full

IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichInputsAreChangedIndividuallyAssetsAbstract

Increase (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, assets [abstract]

ifrs-full

IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichInputsAreChangedIndividuallyEntitysOwnEquityInstrumentsAbstract

Increase (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, entity’s own equity instruments [abstract]

ifrs-full

IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichInputsAreChangedIndividuallyLiabilitiesAbstract

Increase (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, liabilities [abstract]

ifrs-full

IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyAssetsAbstract

Increase (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, assets [abstract]

ifrs-full

IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyEntitysOwnEquityInstrumentsAbstract

Increase (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, entity’s own equity instruments [abstract]

ifrs-full

IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyLiabilitiesAbstract

Increase (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, liabilities [abstract]

ifrs-full

IncreaseDecreaseInFairValueMeasurementLiabilities

X duration, credit

Increase (decrease) in fair value measurement, liabilities

The increase (decrease) in the fair value measurement of liabilities. [Refer: At fair value [member]]

disclosure: IFRS 13 93 e

ifrs-full

IncreaseDecreaseInFairValueOfFinancialAssetsDescribedInParagraph39EaOfIFRS4

X duration, debit

Increase (decrease) in fair value of financial assets described in paragraph 39E(a) of IFRS 4

The increase (decrease) in the fair value of financial assets described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]

disclosure: IFRS 4 39E a – Expiry date 2021-01-01

ifrs-full

IncreaseDecreaseInFairValueOfFinancialAssetsOtherThanThoseSpecifiedInParagraph39EaOfIFRS4

X duration, debit

Increase (decrease) in fair value of financial assets other than those specified in paragraph 39E(a) of IFRS 4

The increase (decrease) in the fair value of financial assets other than those described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]

disclosure: IFRS 4 39E b – Expiry date 2021-01-01

ifrs-full

IncreaseDecreaseInFinancialAssets

X duration, debit

Increase (decrease) in financial assets

The increase (decrease) in financial assets. [Refer: Financial assets]

disclosure: IFRS 7 35H, disclosure: IFRS 7 35I

ifrs-full

IncreaseDecreaseInFinancialAssetsAbstract

Increase (decrease) in financial assets [abstract]

ifrs-full

IncreaseDecreaseInFinancialAssetsArisingFromChangeInMeasurementAttributeFirstApplicationOfIFRS9

X instant, debit

Increase (decrease) in financial assets arising from change in measurement attribute, initial application of IFRS 9

The increase (decrease) in financial assets arising from a change in measurement attribute on the entity’s transition to IFRS 9. [Refer: Financial assets]

disclosure: IFRS 7 42L b

ifrs-full

IncreaseDecreaseInFinancialAssetsOnBasisOfMeasurementCategoryFirstApplicationOfIFRS9

X instant, debit

Increase (decrease) in financial assets on basis of measurement category, initial application of IFRS 9

The increase (decrease) in financial assets on the basis of their measurement categories in accordance with IAS 39 (ie not resulting from a change in the measurement attribute on transition to IFRS 9). [Refer: Financial assets]

disclosure: IFRS 7 42L a

ifrs-full

IncreaseDecreaseInFinancialLiabilitiesArisingFromChangeInMeasurementAttributeFirstApplicationOfIFRS9

X instant, credit

Increase (decrease) in financial liabilities arising from change in measurement attribute, initial application of IFRS 9

The increase (decrease) in financial liabilities arising from a change in the measurement attribute on the entity’s transition to IFRS 9. [Refer: Financial liabilities]

disclosure: IFRS 7 42L b

ifrs-full

IncreaseDecreaseInFinancialLiabilitiesOnBasisOfMeasurementCategoryFirstApplicationOfIFRS9

X instant, credit

Increase (decrease) in financial liabilities on basis of measurement category, initial application of IFRS 9

The increase (decrease) in financial liabilities on the basis of their measurement categories in accordance with IAS 39 (ie not resulting from a change in the measurement attribute on transition to IFRS 9). [Refer: Financial liabilities]

disclosure: IFRS 7 42L a

ifrs-full

IncreaseDecreaseInInsuranceContractsLiabilityAsset

X duration, credit

Increase (decrease) in insurance contracts liability (asset)

The increase (decrease) in insurance contracts liability (asset). [Refer: Insurance contracts liability (asset)]

common practice: IFRS 17 99 – Effective 2021-01-01

ifrs-full

IncreaseDecreaseInInsuranceLiabilitiesNetOfReinsurance

X duration, debit

Increase (decrease) in insurance liabilities, net of reinsurance

The increase (decrease) in insurance liabilities, net of reinsurance.

common practice: IAS 1 85

ifrs-full

IncreaseDecreaseInIntangibleAssetsAndGoodwill

X duration, debit

Increase (decrease) in intangible assets and goodwill

The increase (decrease) in intangible assets and goodwill. [Refer: Intangible assets and goodwill]

common practice: IAS 38 118 e

ifrs-full

IncreaseDecreaseInLiabilitiesArisingFromFinancingActivities

X duration, credit

Increase (decrease) in liabilities arising from financing activities

The increase (decrease) in liabilities arising from financing activities. [Refer: Liabilities arising from financing activities]

disclosure: IAS 7 44B

ifrs-full

IncreaseDecreaseInLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued

X duration, credit

Increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued

The increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]

example: IFRS 4 IG37 – Expiry date 2021-01-01, example: IFRS 4 37 e – Expiry date 2021-01-01

ifrs-full

IncreaseDecreaseInNetAssetsAvailableForBenefits

X duration, credit

Increase (decrease) in net assets available for benefits

The increase (decrease) in net assets available for benefits. Net assets available for benefits are assets of a retirement benefit plan less liabilities other than the actuarial present value of promised retirement benefits.

disclosure: IAS 26 35 b

ifrs-full

IncreaseDecreaseInNetDefinedBenefitLiabilityAsset

X duration, credit

Increase (decrease) in net defined benefit liability (asset)

The increase (decrease) in the net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]

disclosure: IAS 19 141

ifrs-full

IncreaseDecreaseInNetInvestmentInFinanceLease

X duration, debit

Increase (decrease) in net investment in finance lease

The increase (decrease) in the net investment in finance lease. [Refer: Net investment in finance lease]

disclosure: IFRS 16 93

ifrs-full

IncreaseDecreaseInNumberOfOrdinarySharesIssued

shares

Increase (decrease) in number of ordinary shares issued

The increase (decrease) in the number of ordinary shares issued. [Refer: Ordinary shares [member]]

common practice: IAS 1 112 c

ifrs-full

IncreaseDecreaseInNumberOfSharesOutstanding

shares

Increase (decrease) in number of shares outstanding

The increase (decrease) in the number of shares outstanding. [Refer: Number of shares outstanding]

disclosure: IAS 1 79 a iv

ifrs-full

IncreaseDecreaseInProfitLossDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17

X duration, credit

Increase (decrease) in profit (loss) due to reasonably possible decrease in risk exposure that arises from contracts within scope of IFRS 17

The increase (decrease) in profit (loss) that would have been caused by a reasonably possible decrease in the risk exposure that arises from contracts within the scope of IFRS 17.

disclosure: IFRS 17 128 a i – Effective 2021-01-01, disclosure: IFRS 17 128 a ii – Effective 2021-01-01

ifrs-full

IncreaseDecreaseInProfitLossDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld

X duration, credit

Increase (decrease) in profit (loss) due to reasonably possible decrease in risk exposure that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held

The increase (decrease) in profit (loss), before mitigation by reinsurance contracts held, that would have been caused by a reasonably possible decrease in the risk exposure that arises from contracts within the scope of IFRS 17.

disclosure: IFRS 17 128 a i – Effective 2021-01-01

ifrs-full

IncreaseDecreaseInProfitLossDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17

X duration, credit

Increase (decrease) in profit (loss) due to reasonably possible increase in risk exposure that arises from contracts within scope of IFRS 17

The increase (decrease) in profit (loss) that would have been caused by a reasonably possible increase in the risk exposure that arises from contracts within the scope of IFRS 17.

disclosure: IFRS 17 128 a i – Effective 2021-01-01, disclosure: IFRS 17 128 a ii – Effective 2021-01-01

ifrs-full

IncreaseDecreaseInProfitLossDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld

X duration, credit

Increase (decrease) in profit (loss) due to reasonably possible increase in risk exposure that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held

The increase (decrease) in profit (loss), before mitigation by reinsurance contracts held, that would have been caused by a reasonably possible increase in the risk exposure that arises from contracts within the scope of IFRS 17.

disclosure: IFRS 17 128 a i – Effective 2021-01-01

ifrs-full

IncreaseDecreaseInProvisionForUnearnedPremium

X duration, debit

Increase (decrease) in provision for unearned premium

The increase (decrease) in the provision for unearned premiums. [Refer: Unearned premiums]

common practice: IAS 1 85

ifrs-full

IncreaseDecreaseInRegulatoryDeferralAccountCreditBalances

X duration, credit

Increase (decrease) in regulatory deferral account credit balances

The increase (decrease) in regulatory deferral account credit balances. [Refer: Regulatory deferral account credit balances]

disclosure: IFRS 14 33 a

ifrs-full

IncreaseDecreaseInRegulatoryDeferralAccountDebitBalances

X duration, debit

Increase (decrease) in regulatory deferral account debit balances

The increase (decrease) in regulatory deferral account debit balances. [Refer: Regulatory deferral account debit balances]

disclosure: IFRS 14 33 a

ifrs-full

IncreaseDecreaseInReinsuranceAssets

X duration, debit

Increase (decrease) in reinsurance assets

The increase (decrease) in reinsurance assets. [Refer: Reinsurance assets]

example: IFRS 4 IG37 – Expiry date 2021-01-01, example: IFRS 4 37 e – Expiry date 2021-01-01

ifrs-full

IncreaseDecreaseInReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenApplied

X duration, credit

Increase (decrease) in reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied

The increase (decrease) in the reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied. [Refer: Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied]

common practice: IFRS 17 116 – Effective 2021-01-01

ifrs-full

IncreaseDecreaseInWorkingCapital

X duration, credit

Increase (decrease) in working capital

The increase (decrease) in working capital.

common practice: IAS 7 20

ifrs-full

IncreaseDecreaseThroughAcquisitionOfSubsidiary

X duration, credit

Increase (decrease) through acquisition of subsidiary, equity

The increase (decrease) in equity resulting from the acquisition of subsidiaries. [Refer: Subsidiaries [member]]

common practice: IAS 1 106 d

ifrs-full

IncreaseDecreaseThroughAdditionalItemsNecessaryToUnderstandChangeInsuranceContractsLiabilityAsset

X duration, credit

Increase (decrease) through additional items necessary to understand change, insurance contracts liability (asset)

The increase (decrease) in insurance contracts liability (asset) resulting from additional items that may be necessary to understand the change in the net carrying amount of the insurance contracts. [Refer: Insurance contracts liability (asset)]

disclosure: IFRS 17 105 d – Effective 2021-01-01

ifrs-full

IncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeAllowanceAccountForCreditLossesOfFinancialAssets

X duration, credit

Increase (decrease) through adjustments arising from passage of time, allowance account for credit losses of financial assets

The increase (decrease) in the allowance account for credit losses of financial assets resulting from adjustments arising from the passage of time. [Refer: Allowance account for credit losses of financial assets]

common practice: IFRS 7 16 – Expiry date 2021-01-01

ifrs-full

IncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued

X duration, credit

Increase (decrease) through adjustments arising from passage of time, liabilities under insurance contracts and reinsurance contracts issued

The increase (decrease) in liabilities under issued insurance contracts and reinsurance contracts resulting from adjustments arising from the passage of time. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]

common practice: IFRS 4 37 e – Expiry date 2021-01-01

ifrs-full

IncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeReinsuranceAssets

X duration, debit

Increase (decrease) through adjustments arising from passage of time, reinsurance assets

The increase (decrease) in reinsurance assets resulting from adjustments arising from the passage of time. [Refer: Reinsurance assets]

common practice: IFRS 4 37 e – Expiry date 2021-01-01

ifrs-full

IncreaseDecreaseThroughAmortisationOfInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset

X duration, credit

Increase (decrease) through amortisation of insurance acquisition cash flows, insurance contracts liability (asset)

The increase (decrease) in insurance contracts liability (asset) resulting from amortisation of insurance acquisition cash flows. [Refer: Insurance contracts liability (asset); Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)]

disclosure: IFRS 17 103 b ii – Effective 2021-01-01

ifrs-full

IncreaseDecreaseThroughAmountsRecognisedInProfitOrLossAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised

X duration

Increase (decrease) through amounts recognised in profit or loss, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss

The increase (decrease) in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss resulting from amounts recognised in profit or loss. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Financial instruments, class [member]]

example: IFRS 7 IG14, example: IFRS 7 28 b

ifrs-full

IncreaseDecreaseThroughAppropriationOfRetainedEarnings

X duration, credit

Increase (decrease) through appropriation of retained earnings, equity

The increase (decrease) in equity resulting from the appropriation of retained earnings. [Refer: Retained earnings]

common practice: IAS 1 106 d

ifrs-full

IncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountCreditBalances

X duration, credit

Increase (decrease) through balances recognised in current period in statement of financial position, regulatory deferral account credit balances

The increase (decrease) in regulatory deferral account credit balances resulting from balances recognised in the current period in the statement of financial position. [Refer: Regulatory deferral account credit balances]

example: IFRS 14 33 a i

ifrs-full

IncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountDebitBalances

X duration, debit

Increase (decrease) through balances recognised in current period in statement of financial position, regulatory deferral account debit balances

The increase (decrease) in regulatory deferral account debit balances resulting from balances recognised in the current period in the statement of financial position. [Refer: Regulatory deferral account debit balances]

example: IFRS 14 33 a i

ifrs-full

IncreaseDecreaseThroughBusinessCombinationsAndDisposalsNetDefinedBenefitLiabilityAsset

X duration, credit

Increase (decrease) through business combinations and disposals, net defined benefit liability (asset)

The increase (decrease) in the net defined benefit liability (asset) resulting from business combinations and disposals. [Refer: Business combinations [member]; Net defined benefit liability (asset)]

disclosure: IAS 19 141 h

ifrs-full

IncreaseDecreaseThroughBusinessCombinationsAndDisposalsReimbursementRights

X duration, debit

Increase (decrease) through business combinations and disposals, reimbursement rights

The increase (decrease) in reimbursement rights resulting from the effects of business combinations and disposals. [Refer: Business combinations [member]; Reimbursement rights, at fair value]

disclosure: IAS 19 141 h

ifrs-full

IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset

X duration, credit

Increase (decrease) through business combinations, deferred tax liability (asset)

The increase (decrease) in deferred tax liability (asset) resulting from business combinations. [Refer: Deferred tax liability (asset)]

common practice: IAS 12 81

ifrs-full

IncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAsset

X duration, credit

Increase (decrease) through cash flows, insurance contracts liability (asset)

The increase (decrease) in insurance contracts liability (asset) resulting from cash flows. [Refer: Insurance contracts liability (asset)]

disclosure: IFRS 17 105 a – Effective 2021-01-01

ifrs-full

IncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAssetAbstract

Increase (decrease) through cash flows, insurance contracts liability (asset) [abstract]

ifrs-full

IncreaseDecreaseThroughChangeInDiscountRateContingentLiabilitiesRecognisedInBusinessCombination

X duration, credit

Increase (decrease) through change in discount rate, contingent liabilities recognised in business combination

The increase (decrease) in contingent liabilities recognised in a business combination due to changes in the discount rate. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]]

disclosure: IFRS 3 B67 c

ifrs-full

IncreaseDecreaseThroughChangeInDiscountRateOtherProvisions

X duration, credit

Increase (decrease) through change in discount rate, other provisions

The increase (decrease) in other provisions resulting from a change in discount rate. [Refer: Other provisions]

disclosure: IAS 37 84 e

ifrs-full

IncreaseDecreaseThroughChangeInEquityOfSubsidiaries

X duration, credit

Increase (decrease) through change in equity of subsidiaries, equity

The increase (decrease) in the entity’s equity resulting from the change in the equity of subsidiaries. [Refer: Subsidiaries [member]]

common practice: IAS 1 106 d

ifrs-full

IncreaseDecreaseThroughChangeInRiskAdjustmentForNonfinancialRiskThatDoesNotRelateToFutureOrPastServiceInsuranceContractsLiabilityAsset

X duration, credit

Increase (decrease) through change in risk adjustment for non-financial risk that does not relate to future or past service, insurance contracts liability (asset)

The increase (decrease) in insurance contracts liability (asset) resulting from the change in the risk adjustment for non-financial risk that does not relate to future service or past service. [Refer: Insurance contracts liability (asset); Risk adjustment for non-financial risk [member]]

disclosure: IFRS 17 104 b ii – Effective 2021-01-01

ifrs-full

IncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountCreditBalances

X duration, credit

Increase (decrease) through changes in discount rates, regulatory deferral account credit balances

The increase (decrease) in regulatory deferral account credit balances resulting from changes in discount rates. [Refer: Regulatory deferral account credit balances]

example: IFRS 14 33 a iii

ifrs-full

IncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountDebitBalances

X duration, debit

Increase (decrease) through changes in discount rates, regulatory deferral account debit balances

The increase (decrease) in regulatory deferral account debit balances resulting from changes in discount rates. [Refer: Regulatory deferral account debit balances]

example: IFRS 14 33 a iii

ifrs-full

IncreaseDecreaseThroughChangesInEstimatesThatAdjustContractualServiceMarginInsuranceContractsLiabilityAsset

X duration, credit

Increase (decrease) through changes in estimates that adjust contractual service margin, insurance contracts liability (asset)

The increase (decrease) in insurance contracts liability (asset) resulting from changes in estimates that adjust the contractual service margin. [Refer: Insurance contracts liability (asset); Contractual service margin [member]]

disclosure: IFRS 17 104 a i – Effective 2021-01-01

ifrs-full

IncreaseDecreaseThroughChangesInEstimatesThatDoNotAdjustContractualServiceMarginInsuranceContractsLiabilityAsset

X duration, credit

Increase (decrease) through changes in estimates that do not adjust contractual service margin, insurance contracts liability (asset)

The increase (decrease) in insurance contracts liability (asset) resulting from changes in estimates that do not adjust the contractual service margin. [Refer: Insurance contracts liability (asset); Contractual service margin [member]]

disclosure: IFRS 17 104 a ii – Effective 2021-01-01

ifrs-full

IncreaseDecreaseThroughChangesInFairValuesLiabilitiesArisingFromFinancingActivities

X duration, credit

Increase (decrease) through changes in fair values, liabilities arising from financing activities

The increase (decrease) in liabilities arising from financing activities resulting from changes in fair values. [Refer: Liabilities arising from financing activities]

disclosure: IAS 7 44B d

ifrs-full

IncreaseDecreaseThroughChangesInForeignExchangeRatesNetDefinedBenefitLiabilityAsset

X duration, credit

Increase (decrease) through changes in foreign exchange rates, net defined benefit liability (asset)

The increase (decrease) in the net defined benefit liability (asset) resulting from changes in foreign exchange rates. [Refer: Net defined benefit liability (asset)]

disclosure: IAS 19 141 e

ifrs-full

IncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountCreditBalances

X duration, credit

Increase (decrease) through changes in foreign exchange rates, regulatory deferral account credit balances

The increase (decrease) in regulatory deferral account credit balances resulting from changes in foreign exchange rates. [Refer: Regulatory deferral account credit balances]

example: IFRS 14 33 a iii

ifrs-full

IncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountDebitBalances

X duration, debit

Increase (decrease) through changes in foreign exchange rates, regulatory deferral account debit balances

The increase (decrease) in regulatory deferral account debit balances resulting from changes in foreign exchange rates. [Refer: Regulatory deferral account debit balances]

example: IFRS 14 33 a iii

ifrs-full

IncreaseDecreaseThroughChangesInModelsOrRiskParametersExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts

X duration, credit

Increase (decrease) through changes in models or risk parameters, exposure to credit risk on loan commitments and financial guarantee contracts

The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from changes in models or risk parameters. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]

example: IFRS 7 IG20B, example: IFRS 7 35H

ifrs-full

IncreaseDecreaseThroughChangesInModelsOrRiskParametersFinancialAssets

X duration, debit

Increase (decrease) through changes in models or risk parameters, financial assets

The increase (decrease) in financial assets resulting from changes in models or risk parameters. [Refer: Financial assets]

example: IFRS 7 IG20B, example: IFRS 7 35H

ifrs-full

IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl

X duration, credit

Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity

The increase (decrease) in equity through changes in ownership interests in subsidiaries that do not result in loss of control. [Refer: Subsidiaries [member]]

disclosure: IAS 1 106 d iii

ifrs-full

IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControlEquityAttributableToOwnersOfParent

X duration, credit

Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity attributable to owners of parent

The increase (decrease) in equity attributable to owners of the parent through changes in ownership interests in subsidiaries that do not result in loss of control. [Refer: Subsidiaries [member]; Equity attributable to owners of parent]

disclosure: IFRS 12 18

ifrs-full

IncreaseDecreaseThroughChangesThatRelateToCurrentServiceInsuranceContractsLiabilityAsset

X duration, credit

Increase (decrease) through changes that relate to current service, insurance contracts liability (asset)

The increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to current service. [Refer: Insurance contracts liability (asset)]

disclosure: IFRS 17 104 b – Effective 2021-01-01

ifrs-full

IncreaseDecreaseThroughChangesThatRelateToCurrentServiceInsuranceContractsLiabilityAssetAbstract

Increase (decrease) through changes that relate to current service, insurance contracts liability (asset) [abstract]

ifrs-full

IncreaseDecreaseThroughChangesThatRelateToFutureServiceInsuranceContractsLiabilityAsset

X duration, credit

Increase (decrease) through changes that relate to future service, insurance contracts liability (asset)

The increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to future service. [Refer: Insurance contracts liability (asset)]

disclosure: IFRS 17 103 b iv – Effective 2021-01-01, disclosure: IFRS 17 104 a – Effective 2021-01-01

ifrs-full

IncreaseDecreaseThroughChangesThatRelateToFutureServiceInsuranceContractsLiabilityAssetAbstract

Increase (decrease) through changes that relate to future service, insurance contracts liability (asset) [abstract]

ifrs-full

IncreaseDecreaseThroughChangesThatRelateToPastServiceInsuranceContractsLiabilityAsset

X duration, credit

Increase (decrease) through changes that relate to past service, insurance contracts liability (asset)

The increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to past service, ie changes in fulfilment cash flows relating to incurred claims. [Refer: Insurance contracts liability (asset)]

disclosure: IFRS 17 103 b iii – Effective 2021-01-01, disclosure: IFRS 17 104 c – Effective 2021-01-01

ifrs-full

IncreaseDecreaseThroughConversionOfConvertibleInstruments

X duration, credit

Increase (decrease) through conversion of convertible instruments, equity

The increase (decrease) in equity resulting from the conversion of convertible instruments.

common practice: IAS 1 106 d

ifrs-full

IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInEstimateOfTransactionPriceContractAssets

X duration, debit

Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract assets

The increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue arising from a change in an estimate of the transaction price. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties (for example, some sales taxes). [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets]

example: IFRS 15 118 b

ifrs-full

IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInEstimateOfTransactionPriceContractLiabilities

X duration, credit

Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract liabilities

The increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue arising from a change in an estimate of the transaction price. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties (for example, some sales taxes). [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities]

example: IFRS 15 118 b

ifrs-full

IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInMeasureOfProgressContractAssets

X duration, debit

Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract assets

The increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue arising from a change in the measure of progress. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets]

example: IFRS 15 118 b

ifrs-full

IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInMeasureOfProgressContractLiabilities

X duration, credit

Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract liabilities

The increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue arising from a change in the measure of progress. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities]

example: IFRS 15 118 b

ifrs-full

IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromContractModificationContractAssets

X duration, debit

Increase (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract assets

The increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue arising from a contract modification. A contract modification is a change in the scope or price (or both) of a contract that is approved by the parties to the contract. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets]

example: IFRS 15 118 b

ifrs-full

IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromContractModificationContractLiabilities

X duration, credit

Increase (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract liabilities

The increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue arising from a contract modification. A contract modification is a change in the scope or price (or both) of a contract that is approved by the parties to the contract. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities]

example: IFRS 15 118 b

ifrs-full

IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueContractAssets

X duration, debit

Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets

The increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue. [Refer: Contract assets; Revenue from contracts with customers]

example: IFRS 15 118 b

ifrs-full

IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueContractLiabilities

X duration, credit

Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities

The increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue. [Refer: Contract liabilities; Revenue from contracts with customers]

example: IFRS 15 118 b

ifrs-full

IncreaseDecreaseThroughDisposalOfSubsidiary

X duration, credit

Increase (decrease) through disposal of subsidiary, equity

The increase (decrease) in equity resulting from the disposal of subsidiaries. [Refer: Subsidiaries [member]]

common practice: IAS 1 106 d

ifrs-full

IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities

X duration, credit

Increase (decrease) through effect of changes in foreign exchange rates, liabilities arising from financing activities

The increase (decrease) in liabilities arising from financing activities resulting from the effect of changes in foreign exchange rates. [Refer: Liabilities arising from financing activities]

disclosure: IAS 7 44B c

ifrs-full

IncreaseDecreaseThroughEffectOfChangesInRiskOfNonperformanceByIssuerOfReinsuranceContractsHeldInsuranceContractsLiabilityAsset

X duration, credit

Increase (decrease) through effect of changes in risk of non-performance by issuer of reinsurance contracts held, insurance contracts liability (asset)

The increase (decrease) in insurance contracts liability (asset) resulting from the effect of changes in the risk of non-performance by the issuer of reinsurance contracts held. [Refer: Insurance contracts liability (asset); Reinsurance contracts held [member]]

disclosure: IFRS 17 105 b – Effective 2021-01-01

ifrs-full

IncreaseDecreaseThroughEffectsOfContractsAcquiredInPeriodInsuranceContractsLiabilityAsset

X duration, credit

Increase (decrease) through effects of contracts acquired in period, insurance contracts liability (asset)

The increase (decrease) in insurance contracts liability (asset) resulting from the effects of contracts acquired from other entities in transfers of insurance contracts or business combinations in the period. [Refer: Insurance contracts liability (asset)]

disclosure: IFRS 17 108 a – Effective 2021-01-01

ifrs-full

IncreaseDecreaseThroughEffectsOfContractsInitiallyRecognisedInPeriodInsuranceContractsLiabilityAsset

X duration, credit

Increase (decrease) through effects of contracts initially recognised in period, insurance contracts liability (asset)

The increase (decrease) in insurance contracts liability (asset) resulting from the effects of contracts initially recognised in the period. [Refer: Insurance contracts liability (asset)]

disclosure: IFRS 17 104 a iii – Effective 2021-01-01, disclosure: IFRS 17 107 – Effective 2021-01-01

ifrs-full

IncreaseDecreaseThroughEffectsOfGroupsOfOnerousContractsInitiallyRecognisedInPeriodInsuranceContractsLiabilityAsset

X duration, credit

Increase (decrease) through effects of groups of onerous contracts initially recognised in period, insurance contracts liability (asset)

The increase (decrease) in insurance contracts liability (asset) resulting from the effects of groups of onerous contracts initially recognised in the period. An insurance contract is onerous at the date of initial recognition if the fulfilment cash flows allocated to the contract, any previously recognised acquisition cash flows and any cash flows arising from the contract at the date of initial recognition in total are a net outflow. [Refer: Insurance contracts liability (asset)]

disclosure: IFRS 17 108 b – Effective 2021-01-01

ifrs-full

IncreaseDecreaseThroughExerciseOfOptions

X duration, credit

Increase (decrease) through exercise of options, equity

The increase (decrease) in equity resulting from the exercise of options.

common practice: IAS 1 106 d

ifrs-full

IncreaseDecreaseThroughExerciseOfWarrantsEquity

X duration, credit

Increase (decrease) through exercise of warrants, equity

The increase (decrease) in equity resulting from the exercise of warrants.

common practice: IAS 1 106 d

ifrs-full

IncreaseDecreaseThroughExperienceAdjustmentsInsuranceContractsLiabilityAsset

X duration, credit

Increase (decrease) through experience adjustments, insurance contracts liability (asset)

The increase (decrease) in insurance contracts liability (asset) resulting from experience adjustments. Experience adjustment is a difference between: (a) for premium receipts (and any related cash flows such as insurance acquisition cash flows and insurance premium taxes) – the estimate at the beginning of the period of the amounts expected in the period and the actual cash flows in the period; or (b) for insurance service expenses (excluding insurance acquisition expenses) – the estimate at the beginning of the period of the amounts expected to be incurred in the period and the actual amounts incurred in the period. [Refer: Insurance contracts liability (asset)]

disclosure: IFRS 17 104 b iii – Effective 2021-01-01

ifrs-full

IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities

X duration, credit

Increase (decrease) through financing cash flows, liabilities arising from financing activities

The increase (decrease) in liabilities arising from financing activities resulting from financing cash flows. [Refer: Cash flows from (used in) financing activities; Liabilities arising from financing activities]

disclosure: IAS 7 44B a

ifrs-full

IncreaseDecreaseThroughForeignExchangeAndOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts

X duration, credit

Increase (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contracts

The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from foreign exchange and other movements. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]

example: IFRS 7 IG20B, example: IFRS 7 35H

ifrs-full

IncreaseDecreaseThroughForeignExchangeAndOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsAbstract

Increase (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contracts [abstract]

ifrs-full

IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets

X duration, debit

Increase (decrease) through foreign exchange and other movements, financial assets

The increase (decrease) in financial assets resulting from foreign exchange and other movements. [Refer: Financial assets]

example: IFRS 7 IG20B, example: IFRS 7 35H

ifrs-full

IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssetsAbstract

Increase (decrease) through foreign exchange and other movements, financial assets [abstract]

ifrs-full

IncreaseDecreaseThroughForeignExchangeExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts

X duration, credit

Increase (decrease) through foreign exchange, exposure to credit risk on loan commitments and financial guarantee contracts

The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from foreign exchange. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]

example: IFRS 7 IG20B, example: IFRS 7 35H

ifrs-full

IncreaseDecreaseThroughForeignExchangeFinancialAssets

X duration, debit

Increase (decrease) through foreign exchange, financial assets

The increase (decrease) in financial assets resulting from foreign exchange. [Refer: Financial assets]

example: IFRS 7 IG20B, example: IFRS 7 35H

ifrs-full

IncreaseDecreaseThroughGainsLossesInPeriodReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenApplied

X duration, credit

Increase (decrease) through gains (losses) in period, reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied

The increase (decrease) in the reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied resulting from gains (losses) in the period. [Refer: Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied]

example: IFRS 17 116 – Effective 2021-01-01

ifrs-full

IncreaseDecreaseThroughIncurredClaimsAndOtherIncurredInsuranceServiceExpensesInsuranceContractsLiabilityAsset

X duration, credit

Increase (decrease) through incurred claims and other incurred insurance service expenses, insurance contracts liability (asset)

The increase (decrease) in insurance contracts liability (asset) resulting from incurred claims and other incurred insurance service expenses. [Refer: Insurance contracts liability (asset)]

disclosure: IFRS 17 103 b i – Effective 2021-01-01

ifrs-full

IncreaseDecreaseThroughIncurredClaimsPaidAndOtherInsuranceServiceExpensesPaidForInsuranceContractsIssuedExcludingInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset

X duration, credit

Increase (decrease) through incurred claims paid and other insurance service expenses paid for insurance contracts issued excluding insurance acquisition cash flows, insurance contracts liability (asset)

The increase (decrease) in insurance contracts liability (asset) resulting from incurred claims paid and other insurance service expenses paid for insurance contracts issued, excluding insurance acquisition cash flows. [Refer: Insurance contracts liability (asset); Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)]

disclosure: IFRS 17 105 a iii – Effective 2021-01-01

ifrs-full

IncreaseDecreaseThroughIncurredClaimsRecoveredAndOtherInsuranceServiceExpensesRecoveredUnderReinsuranceContractsHeldInsuranceContractsLiabilityAsset

X duration, credit

Increase (decrease) through incurred claims recovered and other insurance service expenses recovered under reinsurance contracts held, insurance contracts liability (asset)

The increase (decrease) in insurance contracts liability (asset) resulting from incurred claims recovered and other insurance service expenses recovered under reinsurance contracts held. [Refer: Insurance contracts liability (asset); Reinsurance contracts held [member]]

disclosure: IFRS 17 105 a iii – Effective 2021-01-01

ifrs-full

IncreaseDecreaseThroughInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset

X duration, credit

Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)

The increase (decrease) in insurance contracts liability (asset) resulting from insurance acquisition cash flows. Insurance acquisition cash flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts that are directly attributable to the portfolio of insurance contracts to which the group belongs. Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts within the portfolio. [Refer: Insurance contracts liability (asset)]

disclosure: IFRS 17 105 a ii – Effective 2021-01-01

ifrs-full

IncreaseDecreaseThroughInsuranceFinanceIncomeOrExpensesInsuranceContractsLiabilityAsset

X duration, credit

Increase (decrease) through insurance finance income or expenses, insurance contracts liability (asset)

The increase (decrease) in insurance contracts liability (asset) resulting from insurance finance income or expenses. [Refer: Insurance contracts liability (asset); Insurance finance income (expenses)]

disclosure: IFRS 17 105 c – Effective 2021-01-01

ifrs-full

IncreaseDecreaseThroughInsuranceRevenueInsuranceContractsLiabilityAsset

X duration, credit

Increase (decrease) through insurance revenue, insurance contracts liability (asset)

The increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue. [Refer: Insurance contracts liability (asset); Insurance revenue]

disclosure: IFRS 17 103 a – Effective 2021-01-01

ifrs-full

IncreaseDecreaseThroughInsuranceRevenueInsuranceContractsLiabilityAssetAbstract

Increase (decrease) through insurance revenue, insurance contracts liability (asset) [abstract]

ifrs-full

IncreaseDecreaseThroughInsuranceRevenueNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedInsuranceContractsLiabilityAsset

X duration, credit

Increase (decrease) through insurance revenue not related to contracts that existed at transition date to which modified retrospective approach or fair value approach has been applied, insurance contracts liability (asset)

The increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue not related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19 of IFRS 17) or the fair value approach (as described in paragraphs C20-C24 of IFRS 17) has been applied. [Refer: Insurance contracts liability (asset); Insurance revenue]

disclosure: IFRS 17 114 c – Effective 2021-01-01

ifrs-full

IncreaseDecreaseThroughInsuranceRevenueRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedInsuranceContractsLiabilityAsset

X duration, credit

Increase (decrease) through insurance revenue related to contracts that existed at transition date to which fair value approach has been applied, insurance contracts liability (asset)

The increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue related to contracts that existed at the transition date to which the fair value approach (as described in paragraphs C20-C24 of IFRS 17) has been applied. [Refer: Insurance contracts liability (asset); Insurance revenue]

disclosure: IFRS 17 114 b – Effective 2021-01-01

ifrs-full

IncreaseDecreaseThroughInsuranceRevenueRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedInsuranceContractsLiabilityAsset

X duration, credit

Increase (decrease) through insurance revenue related to contracts that existed at transition date to which modified retrospective approach has been applied, insurance contracts liability (asset)

The increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19 of IFRS 17) has been applied. [Refer: Insurance contracts liability (asset); Insurance revenue]

disclosure: IFRS 17 114 a – Effective 2021-01-01

ifrs-full

IncreaseDecreaseThroughInsuranceServiceExpensesInsuranceContractsLiabilityAsset

X duration, credit

Increase (decrease) through insurance service expenses, insurance contracts liability (asset)

The increase (decrease) in insurance contracts liability (asset) resulting from insurance service expenses. [Refer: Insurance contracts liability (asset)]

disclosure: IFRS 17 103 b – Effective 2021-01-01

ifrs-full

IncreaseDecreaseThroughInsuranceServiceExpensesInsuranceContractsLiabilityAssetAbstract

Increase (decrease) through insurance service expenses, insurance contracts liability (asset) [abstract]

ifrs-full

IncreaseDecreaseThroughInsuranceServiceResultForReconciliationByComponentsInsuranceContractsLiabilityAssetAbstract

Increase (decrease) through insurance service result for reconciliation by components, insurance contracts liability (asset) [abstract]

ifrs-full

IncreaseDecreaseThroughInsuranceServiceResultForReconciliationByRemainingCoverageAndIncurredClaimsInsuranceContractsLiabilityAssetAbstract

Increase (decrease) through insurance service result for reconciliation by remaining coverage and incurred claims, insurance contracts liability (asset) [abstract]

ifrs-full

IncreaseDecreaseThroughInsuranceServiceResultInsuranceContractsLiabilityAsset

X duration, credit

Increase (decrease) through insurance service result, insurance contracts liability (asset)

The increase (decrease) in insurance contracts liability (asset) resulting from insurance service result. [Refer: Insurance contracts liability (asset); Insurance service result]

disclosure: IFRS 17 103 – Effective 2021-01-01, disclosure: IFRS 17 104 – Effective 2021-01-01

ifrs-full

IncreaseDecreaseThroughInvestmentComponentsExcludedFromInsuranceRevenueAndInsuranceServiceExpensesInsuranceContractsLiabilityAsset

X duration, credit

Increase (decrease) through investment components excluded from insurance revenue and insurance service expenses, insurance contracts liability (asset)

The increase (decrease) in insurance contracts liability (asset) resulting from investment components excluded from insurance revenue and insurance service expenses. [Refer: Description of approach used to determine investment components; Insurance contracts liability (asset)]

disclosure: IFRS 17 103 c – Effective 2021-01-01

ifrs-full

IncreaseDecreaseThroughLossOfControlOfSubsidiaryDeferredTaxLiabilityAsset

X duration, credit

Increase (decrease) through loss of control of subsidiary, deferred tax liability (asset)

The decrease in deferred tax liability (asset) resulting from the loss of control of a subsidiary. [Refer: Deferred tax liability (asset)]

common practice: IAS 12 81

ifrs-full

IncreaseDecreaseThroughModificationOfContractualCashFlowsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts

X duration, credit

Increase (decrease) through modification of contractual cash flows, exposure to credit risk on loan commitments and financial guarantee contracts

The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from the modification of contractual cash flows. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]

example: IFRS 7 35I b

ifrs-full

IncreaseDecreaseThroughModificationOfContractualCashFlowsFinancialAssets

X duration, debit

Increase (decrease) through modification of contractual cash flows, financial assets

The increase (decrease) in financial assets resulting from the modification of contractual cash flows. [Refer: Financial assets]

example: IFRS 7 35I b

ifrs-full

IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets

X duration, credit

Increase (decrease) through net exchange differences, allowance account for credit losses of financial assets

The increase (decrease) in an allowance account for credit losses of financial assets resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Allowance account for credit losses of financial assets]

common practice: IFRS 7 16 – Expiry date 2021-01-01

ifrs-full

IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets

X duration, debit

Increase (decrease) through net exchange differences, biological assets

The increase (decrease) in biological assets resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Biological assets]

disclosure: IAS 41 50 f

ifrs-full

IncreaseDecreaseThroughNetExchangeDifferencesDeferredAcquisitionCostsArisingFromInsuranceContracts

X duration, debit

Increase (decrease) through net exchange differences, deferred acquisition costs arising from insurance contracts

The increase (decrease) in deferred acquisition costs arising from insurance contracts resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Deferred acquisition costs arising from insurance contracts]

common practice: IFRS 4 37 e – Expiry date 2021-01-01

ifrs-full

IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset

X duration, credit

Increase (decrease) through net exchange differences, deferred tax liability (asset)

The increase (decrease) in deferred tax liability (asset) resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Deferred tax liability (asset)]

common practice: IAS 12 81

ifrs-full

IncreaseDecreaseThroughNetExchangeDifferencesGoodwill

X duration, debit

Increase (decrease) through net exchange differences, goodwill

The increase (decrease) in goodwill resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Goodwill]

disclosure: IFRS 3 B67 d vi

ifrs-full

IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill

X duration, debit

Increase (decrease) through net exchange differences, intangible assets and goodwill

The increase (decrease) in intangible assets and goodwill resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Intangible assets and goodwill]

common practice: IAS 38 118 e vii

ifrs-full

IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill

X duration, debit

Increase (decrease) through net exchange differences, intangible assets other than goodwill

The increase (decrease) in intangible assets other than goodwill resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Intangible assets other than goodwill]

disclosure: IAS 38 118 e vii

ifrs-full

IncreaseDecreaseThroughNetExchangeDifferencesInvestmentProperty

X duration, debit

Increase (decrease) through net exchange differences, investment property

The increase (decrease) in investment property resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Investment property]

disclosure: IAS 40 76 e, disclosure: IAS 40 79 d vi

ifrs-full

IncreaseDecreaseThroughNetExchangeDifferencesLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued

X duration, credit

Increase (decrease) through net exchange differences, liabilities under insurance contracts and reinsurance contracts issued

The change in insurance liabilities resulting from the net exchange differences that arise on the translation of the financial statements into a different presentation currency, and on the translation of a foreign operation into the presentation currency. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]

example: IFRS 4 IG37 f – Expiry date 2021-01-01, example: IFRS 4 37 e – Expiry date 2021-01-01

ifrs-full

IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions

X duration, credit

Increase (decrease) through net exchange differences, other provisions

The increase (decrease) in other provisions resulting from foreign currency exchange rate changes on provisions measured in a currency different from the entity’s presentation currency. [Refer: Other provisions]

common practice: IAS 37 84

ifrs-full

IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment

X duration, debit

Increase (decrease) through net exchange differences, property, plant and equipment

The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment]

disclosure: IAS 16 73 e viii

ifrs-full

IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue

X duration, debit

Increase (decrease) through net exchange differences, reimbursement rights, at fair value

The increase (decrease) in the fair value of reimbursement rights resulting from foreign currency exchange rate changes on plans measured in a currency that is different from the entity’s presentation currency. [Refer: At fair value [member]; Reimbursement rights, at fair value]

disclosure: IAS 19 141 e

ifrs-full

IncreaseDecreaseThroughNetExchangeDifferencesReinsuranceAssets

X duration, debit

Increase (decrease) through net exchange differences, reinsurance assets

The increase (decrease) in reinsurance assets resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Reinsurance assets]

common practice: IFRS 4 37 e – Expiry date 2021-01-01

ifrs-full

IncreaseDecreaseThroughNewTransactionsAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised

X duration

Increase (decrease) through new transactions, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss

The increase (decrease) in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss resulting from new transactions. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Financial instruments, class [member]]

example: IFRS 7 IG14, example: IFRS 7 28 b

ifrs-full

IncreaseDecreaseThroughObtainingOrLosingControlOfSubsidiariesOrOtherBusinessesLiabilitiesArisingFromFinancingActivities

X duration, credit

Increase (decrease) through obtaining or losing control of subsidiaries or other businesses, liabilities arising from financing activities

The increase (decrease) in liabilities arising from financing activities resulting from obtaining or losing control of subsidiaries or other businesses. [Refer: Liabilities arising from financing activities; Subsidiaries [member]]

disclosure: IAS 7 44B b

ifrs-full

IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets

X duration, credit

Increase (decrease) through other changes, allowance account for credit losses of financial assets

The increase (decrease) in allowance account for credit losses of financial assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Allowance account for credit losses of financial assets]

common practice: IFRS 7 16 – Expiry date 2021-01-01

ifrs-full

IncreaseDecreaseThroughOtherChangesDeferredAcquisitionCostsArisingFromInsuranceContracts

X duration, debit

Increase (decrease) through other changes, deferred acquisition costs arising from insurance contracts

The increase (decrease) in deferred acquisition costs arising from insurance contracts resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Deferred acquisition costs arising from insurance contracts]

example: IFRS 4 IG39 e – Expiry date 2021-01-01, example: IFRS 4 37 e – Expiry date 2021-01-01

ifrs-full

IncreaseDecreaseThroughOtherChangesIntangibleAssetsAndGoodwill

X duration, debit

Increase (decrease) through other changes, intangible assets and goodwill

The increase (decrease) in intangible assets and goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets and goodwill]

common practice: IAS 38 118 e viii

ifrs-full

IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill

X duration, debit

Increase (decrease) through other changes, intangible assets other than goodwill

The increase (decrease) in intangible assets other than goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill]

disclosure: IAS 38 118 e viii

ifrs-full

IncreaseDecreaseThroughOtherChangesInvestmentProperty

X duration, debit

Increase (decrease) through other changes, investment property

The increase (decrease) in investment property resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Investment property]

disclosure: IAS 40 79 d viii, disclosure: IAS 40 76 g

ifrs-full

IncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities

X duration, credit

Increase (decrease) through other changes, liabilities arising from financing activities

The increase (decrease) in liabilities arising from financing activities resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Liabilities arising from financing activities]

disclosure: IAS 7 44B e

ifrs-full

IncreaseDecreaseThroughOtherChangesLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued

X duration, credit

Increase (decrease) through other changes, liabilities under insurance contracts and reinsurance contracts issued

The increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]

example: IFRS 4 IG37 – Expiry date 2021-01-01, example: IFRS 4 37 e – Expiry date 2021-01-01

ifrs-full

IncreaseDecreaseThroughOtherChangesNetDefinedBenefitLiabilityAsset

X duration, credit

Increase (decrease) through other changes, net defined benefit liability (asset)

The increase (decrease) in the net defined benefit liability (asset) resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Net defined benefit liability (asset)]

common practice: IAS 19 141

ifrs-full

IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment

X duration, debit

Increase (decrease) through other changes, property, plant and equipment

The increase (decrease) in property, plant and equipment resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]

disclosure: IAS 16 73 e ix

ifrs-full

IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalances

X duration, credit

Increase (decrease) through other changes, regulatory deferral account credit balances

The increase (decrease) in regulatory deferral account credit balances resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Regulatory deferral account credit balances]

example: IFRS 14 33 a iii

ifrs-full

IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalancesAbstract

Increase (decrease) through other changes, regulatory deferral account credit balances [abstract]

ifrs-full

IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalances

X duration, debit

Increase (decrease) through other changes, regulatory deferral account debit balances

The increase (decrease) in regulatory deferral account debit balances resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Regulatory deferral account debit balances]

example: IFRS 14 33 a iii

ifrs-full

IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalancesAbstract

Increase (decrease) through other changes, regulatory deferral account debit balances [abstract]

ifrs-full

IncreaseDecreaseThroughOtherChangesReinsuranceAssets

X duration, debit

Increase (decrease) through other changes, reinsurance assets

The increase (decrease) in reinsurance assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Reinsurance assets]

common practice: IFRS 4 37 e – Expiry date 2021-01-01

ifrs-full

IncreaseDecreaseThroughOtherContributionsByOwners

X duration, credit

Increase through other contributions by owners, equity

The increase in equity through other contributions by owners that the entity does not separately disclose in the same statement or note.

disclosure: IAS 1 106 d iii

ifrs-full

IncreaseDecreaseThroughOtherDistributionsToOwners

X duration, debit

Decrease through other distributions to owners, equity

The decrease in equity through distributions to owners that the entity does not separately disclose in the same statement or note.

disclosure: IAS 1 106 d iii

ifrs-full

IncreaseDecreaseThroughOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts

X duration, credit

Increase (decrease) through other movements, exposure to credit risk on loan commitments and financial guarantee contracts

The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from other movements. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]

example: IFRS 7 IG20B, example: IFRS 7 35H, example: IFRS 7 35I

ifrs-full

IncreaseDecreaseThroughOtherMovementsFinancialAssets

X duration, debit

Increase (decrease) through other movements, financial assets

The increase (decrease) in financial assets resulting from other movements. [Refer: Financial assets]

example: IFRS 7 IG20B, example: IFRS 7 35H, example: IFRS 7 35I

ifrs-full

IncreaseDecreaseThroughPremiumsPaidForReinsuranceContractsHeldInsuranceContractsLiabilityAsset

X duration, credit

Increase (decrease) through premiums paid for reinsurance contracts held, insurance contracts liability (asset)

The increase (decrease) in insurance contracts liability (asset) resulting from premiums paid for reinsurance contracts held. [Refer: Insurance contracts liability (asset); Reinsurance contracts held [member]]

disclosure: IFRS 17 105 a i – Effective 2021-01-01

ifrs-full

IncreaseDecreaseThroughPremiumsReceivedForInsuranceContractsIssuedInsuranceContractsLiabilityAsset

X duration, credit

Increase (decrease) through premiums received for insurance contracts issued, insurance contracts liability (asset)

The increase (decrease) in insurance contracts liability (asset) resulting from premiums received for insurance contracts issued. [Refer: Insurance contracts liability (asset)]

disclosure: IFRS 17 105 a i – Effective 2021-01-01

ifrs-full

IncreaseDecreaseThroughReclassificationAdjustmentsInPeriodReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenApplied

X duration, credit

Increase (decrease) through reclassification adjustments in period, reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied

The increase (decrease) in the reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied resulting from reclassification adjustments in the period. [Refer: Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied]

example: IFRS 17 116 – Effective 2021-01-01

ifrs-full

IncreaseDecreaseThroughRecognitionOfContractualServiceMarginInProfitOrLossToReflectTransferOfServicesInsuranceContractsLiabilityAsset

X duration, credit

Increase (decrease) through recognition of contractual service margin in profit or loss to reflect transfer of services, insurance contracts liability (asset)

The increase (decrease) in insurance contracts liability (asset) resulting from recognition of the contractual service margin in profit or loss to reflect the transfer of services. [Refer: Insurance contracts liability (asset); Contractual service margin [member]]

disclosure: IFRS 17 104 b i – Effective 2021-01-01

ifrs-full

IncreaseDecreaseThroughShadowAccountingDeferredAcquisitionCostsArisingFromInsuranceContracts

X duration, debit

Increase (decrease) through shadow accounting, deferred acquisition costs arising from insurance contracts

The increase (decrease) in deferred acquisition costs arising from insurance contracts that result from shadow accounting. Shadow accounting is a practice with the following two features: (a) a recognised but unrealised gain or loss on an asset affects the measurement of the insurance liability in the same way that a realised gain or loss does; and (b) if unrealised gains or losses on an asset are recognised directly in equity, the resulting change in the carrying amount of the insurance liability is also recognised in equity. [Refer: Deferred acquisition costs arising from insurance contracts]

common practice: IFRS 4 37 e – Expiry date 2021-01-01

ifrs-full

IncreaseDecreaseThroughSharebasedPaymentTransactions

X duration, credit

Increase (decrease) through share-based payment transactions, equity

The increase (decrease) in equity resulting from share-based payment transactions. [Refer: Equity]

disclosure: IAS 1 106 d iii

ifrs-full

IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions

X duration, credit

Increase through adjustments arising from passage of time, other provisions

The increase in other provisions through adjustments arising from the passage of time. [Refer: Other provisions]

disclosure: IAS 37 84 e

ifrs-full

IncreaseDecreaseThroughTransactionsWithOwners

X duration, credit

Increase (decrease) through transactions with owners, equity

The increase (decrease) in equity resulting from transactions with owners.

common practice: IAS 1 106 d

ifrs-full

IncreaseDecreaseThroughTransferBetweenRevaluationReserveAndRetainedEarnings

X duration, credit

Increase (decrease) through transfer between revaluation surplus and retained earnings, equity

The increase (decrease) in equity resulting from transfers between a revaluation surplus and retained earnings. [Refer: Retained earnings; Revaluation surplus]

common practice: IAS 1 106 d

ifrs-full

IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets

X duration, debit

Increase (decrease) through other changes, biological assets

The increase (decrease) in biological assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Biological assets]

disclosure: IAS 41 50 g

ifrs-full

IncreaseDecreaseThroughTransfersAndOtherChangesEquity

X duration, credit

Increase (decrease) through other changes, equity

The increase (decrease) in equity resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Equity]

disclosure: IAS 1 106 d

ifrs-full

IncreaseDecreaseThroughTransfersAndOtherChangesGoodwill

X duration, debit

Increase (decrease) through other changes, goodwill

The increase (decrease) in goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Goodwill]

disclosure: IFRS 3 B67 d vii

ifrs-full

IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsAndGoodwill

X duration, debit

Increase (decrease) through transfers and other changes, intangible assets and goodwill

The increase (decrease) in intangible assets and goodwill resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets and goodwill]

common practice: IAS 38 118 e

ifrs-full

IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsAndGoodwillAbstract

Increase (decrease) through transfers and other changes, intangible assets and goodwill [abstract]

ifrs-full

IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsOtherThanGoodwill

X duration, debit

Increase (decrease) through transfers and other changes, intangible assets other than goodwill

The increase (decrease) in intangible assets other than goodwill resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill]

common practice: IAS 38 118 e

ifrs-full

IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsOtherThanGoodwillAbstract

Increase (decrease) through transfers and other changes, intangible assets other than goodwill [abstract]

ifrs-full

IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions

X duration, credit

Increase (decrease) through transfers and other changes, other provisions

The increase (decrease) in other provisions resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Other provisions]

common practice: IAS 37 84

ifrs-full

IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment

X duration, debit

Increase (decrease) through transfers and other changes, property, plant and equipment

The increase (decrease) in property, plant and equipment resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]

common practice: IAS 16 73 e

ifrs-full

IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipmentAbstract

Increase (decrease) through transfers and other changes, property, plant and equipment [abstract]

ifrs-full

IncreaseDecreaseThroughTransfersExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts

X duration, credit

Increase (decrease) through transfers, exposure to credit risk on loan commitments and financial guarantee contracts

The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from transfers. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]

example: IFRS 7 IG20B, example: IFRS 7 35I d, example: IFRS 7 35H

ifrs-full

IncreaseDecreaseThroughTransfersFinancialAssets

X duration, debit

Increase (decrease) through transfers, financial assets

The increase (decrease) in financial assets resulting from transfers. [Refer: Financial assets]

example: IFRS 7 IG20B, example: IFRS 7 35I d, example: IFRS 7 35H

ifrs-full

IncreaseDecreaseThroughTransfersFromConstructionInProgressPropertyPlantAndEquipment

X duration, debit

Increase (decrease) through transfers from construction in progress, property, plant and equipment

The increase (decrease) in property, plant and equipment resulting from transfers from construction in progress. [Refer: Property, plant and equipment; Construction in progress]

common practice: IAS 16 73 e

ifrs-full

IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipment

X duration, debit

Increase (decrease) through transfers from (to) investment property, property, plant and equipment

The increase (decrease) in property, plant and equipment resulting from transfers from (to) investment property. [Refer: Property, plant and equipment; Investment property]

common practice: IAS 16 73 e

ifrs-full

IncreaseDecreaseThroughTransfersIntangibleAssetsAndGoodwill

X duration, debit

Increase (decrease) through transfers, intangible assets and goodwill

The increase (decrease) in intangible assets and goodwill resulting from transfers. [Refer: Intangible assets and goodwill]

common practice: IAS 38 118 e

ifrs-full

IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill

X duration, debit

Increase (decrease) through transfers, intangible assets other than goodwill

The increase (decrease) in intangible assets other than goodwill resulting from transfers. [Refer: Intangible assets other than goodwill]

common practice: IAS 38 118 e

ifrs-full

IncreaseDecreaseThroughTransfersLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued

X duration, credit

Increase (decrease) through transfers, liabilities under insurance contracts and reinsurance contracts issued

The increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued resulting from acquisitions from, or transfers to, other insurers. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]

example: IFRS 4 IG37 e – Expiry date 2021-01-01, example: IFRS 4 37 e – Expiry date 2021-01-01

ifrs-full

IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment

X duration, debit

Increase (decrease) through transfers, property, plant and equipment

The increase (decrease) in property, plant and equipment resulting from transfers. [Refer: Property, plant and equipment]

common practice: IAS 16 73 e

ifrs-full

IncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountCreditBalances

X duration, credit

Increase (decrease) through transfers to disposal groups, regulatory deferral account credit balances

The increase (decrease) in regulatory deferral account credit balances resulting from transfers to disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account credit balances]

example: IFRS 14 IE5, example: IFRS 14 33 a iii

ifrs-full

IncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountDebitBalances

X duration, debit

Increase (decrease) through transfers to disposal groups, regulatory deferral account debit balances

The increase (decrease) in regulatory deferral account debit balances resulting from transfers to disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account debit balances]

example: IFRS 14 IE5, example: IFRS 14 33 a iii

ifrs-full

IncreaseDecreaseThroughTransferToStatutoryReserve

X duration, credit

Increase (decrease) through transfer to statutory reserve, equity

The increase (decrease) in equity resulting from transfers to a statutory reserve. [Refer: Statutory reserve]

common practice: IAS 1 106 d

ifrs-full

IncreaseDecreaseThroughTreasuryShareTransactions

X duration, credit

Increase (decrease) through treasury share transactions, equity

The increase (decrease) in equity resulting from treasury share transactions. [Refer: Equity; Treasury shares]

disclosure: IAS 1 106 d

ifrs-full

IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsAssets

X duration, debit

Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, assets

The amount of increase in the fair value measurement of assets due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.

disclosure: IFRS 13 93 h ii

ifrs-full

IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstruments

X duration, credit

Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, entity’s own equity instruments

The amount of increase in the fair value measurement of the entity’s own equity instruments due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.

disclosure: IFRS 13 93 h ii

ifrs-full

IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsLiabilities

X duration, credit

Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, liabilities

The amount of increase in the fair value measurement of liabilities due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.

disclosure: IFRS 13 93 h ii

ifrs-full

IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxAssets

X duration

Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, assets

The amount of increase in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

common practice: IFRS 13 93 h ii

ifrs-full

IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments

X duration

Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, entity’s own equity instruments

The amount of increase in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

common practice: IFRS 13 93 h ii

ifrs-full

IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities

X duration

Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, liabilities

The amount of increase in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

common practice: IFRS 13 93 h ii

ifrs-full

IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxAssets

X duration

Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, assets

The amount of increase in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

common practice: IFRS 13 93 h ii

ifrs-full

IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments

X duration

Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, entity’s own equity instruments

The amount of increase in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

common practice: IFRS 13 93 h ii

ifrs-full

IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities

X duration

Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, liabilities

The amount of increase in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

common practice: IFRS 13 93 h ii

ifrs-full

IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxAssets

X duration

Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, assets

The amount of increase in the fair value measurement of assets, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

common practice: IFRS 13 93 h ii

ifrs-full

IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments

X duration

Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, entity’s own equity instruments

The amount of increase in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

common practice: IFRS 13 93 h ii

ifrs-full

IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxLiabilities

X duration

Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, liabilities

The amount of increase in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

common practice: IFRS 13 93 h ii

ifrs-full

IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxAssets

X duration

Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, assets

The amount of increase in the fair value measurement of assets, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

common practice: IFRS 13 93 h ii

ifrs-full

IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments

X duration

Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, entity’s own equity instruments

The amount of increase in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

common practice: IFRS 13 93 h ii

ifrs-full

IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxLiabilities

X duration

Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, liabilities

The amount of increase in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]

common practice: IFRS 13 93 h ii

ifrs-full

IncreaseThroughAdjustmentsArisingFromPassageOfTimeContingentLiabilitiesRecognisedInBusinessCombination

X duration, credit

Increase through adjustments arising from passage of time, contingent liabilities recognised in business combination

The increase in contingent liabilities recognised in a business combination through adjustments arising from the passage of time. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]]

disclosure: IFRS 3 B67 c

ifrs-full

IncreaseThroughBusinessCombinationsContractAssets

X duration, debit

Increase through business combinations, contract assets

The increase in contract assets resulting from business combinations. [Refer: Business combinations [member]; Contract assets]

example: IFRS 15 118 a

ifrs-full

IncreaseThroughBusinessCombinationsContractLiabilities

X duration, credit

Increase through business combinations, contract liabilities

The increase in contract liabilities resulting from business combinations. [Refer: Business combinations [member]; Contract liabilities]

example: IFRS 15 118 a

ifrs-full

IncreaseThroughItemsAcquiredInBusinessCombinationRegulatoryDeferralAccountDebitBalances

X duration, debit

Increase through items acquired in business combination, regulatory deferral account debit balances

The increase in regulatory deferral account debit balances resulting from items acquired in a business combination. [Refer: Business combinations [member]; Regulatory deferral account debit balances]

example: IFRS 14 33 a iii

ifrs-full

IncreaseThroughItemsAssumedInBusinessCombinationRegulatoryDeferralAccountCreditBalances

X duration, credit

Increase through items assumed in business combination, regulatory deferral account credit balances

The increase in regulatory deferral account credit balances resulting from items assumed in a business combination. [Refer: Business combinations [member]; Regulatory deferral account credit balances]

example: IFRS 14 33 a iii

ifrs-full

IncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivities

X duration, credit

Increase through new leases, liabilities arising from financing activities

The increase in liabilities arising from financing activities resulting from new leases. [Refer: Liabilities arising from financing activities]

example: IAS 7 A Statement of cash flows for an entity other than a financial institution, example: IAS 7 44B

ifrs-full

IncreaseThroughOriginationOrPurchaseExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts

X duration, credit

Increase through origination or purchase, exposure to credit risk on loan commitments and financial guarantee contracts

The increase in exposure to credit risk on loan commitments and financial guarantee contracts resulting from origination or purchase. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]

example: IFRS 7 IG20B, example: IFRS 7 35I a, example: IFRS 7 35H

ifrs-full

IncreaseThroughOriginationOrPurchaseFinancialAssets

X duration, debit

Increase through origination or purchase, financial assets

The increase in financial assets resulting from origination or purchase. [Refer: Financial assets]

example: IFRS 7 IG20B, example: IFRS 7 35I a, example: IFRS 7 35H

ifrs-full

IncrementalFairValueGrantedModifiedSharebasedPaymentArrangements

X duration

Incremental fair value granted, modified share-based payment arrangements

The difference, for modified share-based payment arrangements, between the fair value of the modified equity instrument and that of the original equity instrument, both estimated as at the date of the modification. [Refer: Share-based payment arrangements [member]]

disclosure: IFRS 2 47 c ii

ifrs-full

IndemnificationAssetsRecognisedAsOfAcquisitionDate

X instant, debit

Indemnification assets recognised as of acquisition date

The amount recognised as of the acquisition date for indemnification assets acquired in a business combination. [Refer: Business combinations [member]]

disclosure: IFRS 3 B64 g i

ifrs-full

IndicationOfHowFrequentlyHedgingRelationshipsAreDiscontinuedAndRestarted

text

Indication of how frequently hedging relationships are discontinued and restarted

The description of an indication of how frequently the hedging relationships are discontinued and restarted.

disclosure: IFRS 7 23C b iii

ifrs-full

IndicationOfOtherFormsOfGovernmentAssistanceWithDirectBenefitsForEntity

text

Indication of other forms of government assistance with direct benefits for entity

The description of an indication of forms of government assistance from which the entity has directly benefited, other than government grants recognised in the financial statements. [Refer: Government grants]

disclosure: IAS 20 39 b

ifrs-full

IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilities

text

Indication of uncertainties of amount or timing of outflows, contingent liabilities

The description of an indication of the uncertainties relating to the amount or timing of any outflow of economic benefits for contingent liabilities. [Refer: Contingent liabilities [member]]

disclosure: IAS 37 86 b

ifrs-full

IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilitiesInBusinessCombination

text

Indication of uncertainties of amount or timing of outflows, contingent liabilities in business combination

The description of an indication of the uncertainties relating to the amount or timing of any outflow of economic benefits for contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]

disclosure: IFRS 3 B67 c, disclosure: IFRS 3 B64 j, disclosure: IFRS 3 B64 j i

ifrs-full

IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsOtherProvisions

text

Indication of uncertainties of amount or timing of outflows, other provisions

The description of an indication of the uncertainties relating to the amount or timing of outflows of economic benefits for other provisions. [Refer: Other provisions]

disclosure: IAS 37 85 b

ifrs-full

IndividualAssetsOrCashgeneratingUnitsAxis

axis

Individual assets or cash-generating units [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IAS 36 130

ifrs-full

IndividualAssetsOrCashgeneratingUnitsMember

member

Individual assets or cash-generating units [member]

This member stands for individual assets or cash-generating units. [Refer: Cash-generating units [member]]

disclosure: IAS 36 130

ifrs-full

IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis

axis

Cash-generating units [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IAS 36 134

ifrs-full

IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesMember

member

Cash-generating units [member]

This member stands for the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

disclosure: IAS 36 134

ifrs-full

IndividuallyInsignificantCounterpartiesMember

member

Individually insignificant counterparties [member]

This member stands for individually insignificant parties to the transaction other than the entity.

disclosure: IFRS 7 B52

ifrs-full

InflowsOfCashFromInvestingActivities

X duration, debit

Inflows of cash from investing activities

The cash inflow from investing activities.

common practice: IAS 7 16

ifrs-full

InformationAboutCollateralHeldAsSecurityAndOtherCreditEnhancementsForCreditimpairedFinancialAssetsExplanatory

text block

Information about collateral held as security and other credit enhancements for credit-impaired financial assets [text block]

The disclosure of information about the collateral held as security and other credit enhancements (for example, quantification of the extent to which collateral and other credit enhancements mitigate credit risk) for financial assets that are credit-impaired at the reporting date.

disclosure: IFRS 7 35K c

ifrs-full

InformationAboutConsequencesOfNoncomplianceWithExternallyImposedCapitalRequirements

text

Information about consequences of non-compliance with externally imposed capital requirements

Information about the consequences of non-compliance with externally imposed capital requirements. [Refer: Capital requirements [member]]

disclosure: IAS 1 135 e

ifrs-full

InformationAboutContingentAssetsThatDisclosureIsNotPracticable

text

Information about contingent assets that disclosure is not practicable

Information about the fact that the disclosure of information related to possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity is not practicable.

disclosure: IAS 37 91

ifrs-full

InformationAboutContingentLiabilitiesThatDisclosureIsNotPracticable

text

Information about contingent liabilities that disclosure is not practicable

Information about the fact that the disclosure of information related to contingent liabilities is not practicable. [Refer: Contingent liabilities [member]]

disclosure: IAS 37 91

ifrs-full

InformationAboutCreditQualityOfNeitherPastDueNorImpairedFinancialAssets

text block

Information about credit quality of neither past due nor impaired financial assets [text block]

The disclosure of information about the credit quality of financial assets that are neither past due (a counterparty has failed to make a payment when contractually due) nor impaired. [Refer: Financial assets]

disclosure: IFRS 7 36 c – Expiry date 2021-01-01

ifrs-full

InformationAboutCreditQualityOfReinsuranceContractsHeldThatAreAssets

text

Information about credit quality of reinsurance contracts held that are assets

Information about the credit quality of reinsurance contracts held by the entity that are assets. [Refer: Reinsurance contracts held [member]]

disclosure: IFRS 17 131 b – Effective 2021-01-01

ifrs-full

InformationAboutCreditRiskExposureInherentInFinancialAssetsDescribedInParagraph39EaOfIFRS4

text

Information about credit risk exposure inherent in financial assets described in paragraph 39E(a) of IFRS 4

Information about the credit risk exposure, including significant credit risk concentrations, inherent in the financial assets described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]

disclosure: IFRS 4 39G – Expiry date 2021-01-01

ifrs-full

InformationAboutEffectOfRegulatoryFrameworksInWhichEntityOperates

text

Information about effect of regulatory frameworks in which entity operates

Information about the effect of the regulatory frameworks in which the entity operates.

disclosure: IFRS 17 126 – Effective 2021-01-01

ifrs-full

InformationAboutEntitysDefinitionsOfDefault

text

Information about entity’s definitions of default

Information about an entity’s definitions of default, including the reasons for selecting those definitions.

disclosure: IFRS 7 35F b

ifrs-full

InformationAboutExposureArisingFromLeasesNotYetCommencedToWhichLesseeIsCommitted

text

Information about exposure arising from leases not yet commenced to which lessee is committed

Information about the lessee’s exposure arising from leases not yet commenced to which the lessee is committed.

example: IFRS 16 59 b iv

ifrs-full

InformationAboutExposuresToMarketRiskArisingFromEmbeddedDerivativesContainedInHostInsuranceContract

text

Information about exposures to market risk arising from embedded derivatives contained in host insurance contract

Information about exposures to market risk arising from embedded derivatives contained in a host insurance contract if the insurer is not required to, and does not, measure the embedded derivatives at fair value. [Refer: Derivatives [member]; Market risk [member]; At fair value [member]]

disclosure: IFRS 4 39 e – Expiry date 2021-01-01

ifrs-full

InformationAboutGroupsOrPortfoliosOfFinancialInstrumentsWithParticularFeaturesThatCouldAffectLargePortionOfThatGroup

text

Information about groups or portfolios of financial instruments with particular features that could affect large portion of that group

Information about groups or portfolios of financial instruments with particular features that could affect a large portion of that group, such as concentration to particular risks.

disclosure: IFRS 7 B8H

ifrs-full

InformationAboutHowDesignatedRiskComponentRelatesToHedgedItemInItsEntiretyExplanatory

text block

Information about how designated risk component relates to hedged item in its entirety [text block]

The disclosure of information about how the designated risk component relates to the hedged item in its entirety. [Refer: Hedged items [member]]

disclosure: IFRS 7 22C b

ifrs-full

InformationAboutHowEntityDeterminedRiskComponentDesignatedAsHedgedItemExplanatory

text block

Information about how entity determined risk component designated as hedged item [text block]

The disclosure of information about how the entity determined the risk component designated as the hedged item (including a description of the nature of the relationship between the risk component and the item as a whole). [Refer: Hedged items [member]]

disclosure: IFRS 7 22C a

ifrs-full

InformationAboutHowExpectedCashOutflowOnRedemptionOrRepurchaseWasDetermined

text

Information about how expected cash outflow on redemption or repurchase was determined

Information about how the expected cash outflow on redemption or repurchase of puttable financial instruments classified as equity was determined. [Refer: Expected cash outflow on redemption or repurchase of puttable financial instruments]

disclosure: IAS 1 136A d

ifrs-full

InformationAboutHowExpectedVolatilityWasDeterminedShareOptionsGranted

text

Information about how expected volatility was determined, share options granted

Information about how the expected volatility used for pricing share options granted was determined, including an explanation of the extent to which expected volatility was based on historical volatility.

disclosure: IFRS 2 47 a ii

ifrs-full

InformationAboutHowFairValueWasMeasuredShareOptionsGranted

text

Information about how fair value was measured, share options granted

Information on how the fair value of share options granted was measured.

disclosure: IFRS 2 47 a

ifrs-full

InformationAboutHowFairWasDeterminedIfNotOnBasisOfObservableMarketOtherEquityInstrumentsGranted

text

Information about how fair was determined if not on basis of observable market, other equity instruments granted

Information about how the fair value was determined for other equity instruments granted (ie other than share options) if it was not measured on the basis of an observable market price.

disclosure: IFRS 2 47 b i

ifrs-full

InformationAboutHowLessorManagesRiskAssociatedWithRightsItRetainsInUnderlyingAssets

text

Information about how lessor manages risk associated with rights it retains in underlying assets

Information about how the lessor manages the risk associated with the rights it retains in underlying assets.

disclosure: IFRS 16 92 b

ifrs-full

InformationAboutHowMaximumExposureToLossFromInterestsInStructuredEntitiesIsDetermined

text

Information about how maximum exposure to loss from interests in structured entities is determined

Information about how the amount that best represents the entity’s maximum exposure to loss from its interests in structured entities is determined. [Refer: Maximum exposure to loss from interests in structured entities]

disclosure: IFRS 12 29 c

ifrs-full

InformationAboutHowMaximumExposureToLossIsDetermined

text

Information about how maximum exposure to loss from continuing involvement is determined

Information about how the amount of the entity’s maximum exposure to loss from its continuing involvement in derecognised financial assets is determined. [Refer: Maximum exposure to loss from continuing involvement; Financial assets]

disclosure: IFRS 7 42E c

ifrs-full

InformationAboutLesseesExposureArisingFromExtensionOptionsAndTerminationOptions

text

Information about lessee’s exposure arising from extension options and termination options

Information about the lessee’s exposure arising from extension options and termination options.

example: IFRS 16 59 b ii

ifrs-full

InformationAboutLesseesExposureArisingFromResidualValueGuarantees

text

Information about lessee’s exposure arising from residual value guarantees

Information about the lessee’s exposure arising from residual value guarantees. Residual value guarantee is a guarantee made to a lessor by a party unrelated to the lessor that the value (or part of the value) of an underlying asset at the end of a lease will be at least a specified amount.

example: IFRS 16 59 b iii

ifrs-full

InformationAboutLesseesExposureArisingFromVariableLeasePayments

text

Information about lessee’s exposure arising from variable lease payments

Information about the lessee’s exposure arising from variable lease payments. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time.

example: IFRS 16 59 b i

ifrs-full

InformationAboutMajorCustomers

text

Information about major customers

Information about the entity’s major customers and the extent of the entity’s reliance on them.

disclosure: IFRS 8 34

ifrs-full

InformationAboutMarketForFinancialInstruments

text

Information about market for financial instruments

Information about the market for financial instruments for which disclosures of fair value are not required. [Refer: Financial instruments, class [member]]

disclosure: IFRS 7 30 c – Expiry date 2021-01-01

ifrs-full

InformationAboutNatureOfLesseesLeasingActivities

text

Information about nature of lessee’s leasing activities

Information about the nature of the lessee’s leasing activities.

example: IFRS 16 59 a

ifrs-full

InformationAboutNatureOfLessorsLeasingActivities

text

Information about nature of lessor’s leasing activities

Information about the nature of the lessor’s leasing activities.

disclosure: IFRS 16 92 a

ifrs-full

InformationAboutObjectivesPoliciesAndProcessesForManagingEntitysObligationToRepurchaseOrRedeemPuttableFinancialInstruments

text

Information about objectives, policies and processes for managing entity’s obligation to repurchase or redeem puttable financial instruments

Information about the entity’s objectives, policies, and processes for managing its obligation to repurchase or redeem puttable financial instruments classified as equity instruments when required to do so by the instrument holders, including any changes from the previous period. [Refer: Financial instruments, class [member]]

disclosure: IAS 1 136A b

ifrs-full

InformationAboutPotentialExposureToFutureCashOutflowsNotReflectedInMeasurementOfLeaseLiability

text

Information about potential exposure to future cash outflows not reflected in measurement of lease liability

Information about the lessee’s potential exposure to future cash outflows that are not reflected in the measurement of the lease liability. [Refer: Lease liabilities]

example: IFRS 16 59 b

ifrs-full

InformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatory

text block

Information about relationship between disclosure of disaggregated revenue from contracts with customers and revenue information for reportable segments [text block]

The disclosure of information about the relationship between the disclosure of disaggregated revenue from contracts with customers and revenue information for reportable segments. [Refer: Reportable segments [member]; Revenue from contracts with customers]

disclosure: IFRS 15 115

ifrs-full

InformationAboutRestrictionsOrCovenantsImposedByLeasesOnLessee

text

Information about restrictions or covenants imposed by leases on lessee

Information about the restrictions or covenants imposed by leases on the lessee.

example: IFRS 16 59 c

ifrs-full

InformationAboutRiskManagementStrategyForRightsThatLessorRetainsInUnderlyingAssets

text

Information about risk management strategy for rights that lessor retains in underlying assets

Information about the risk management strategy for the rights that the lessor retains in underlying assets, including any means by which the lessor reduces that risk.

disclosure: IFRS 16 92 b

ifrs-full

InformationAboutSaleAndLeasebackTransactions

text

Information about sale and leaseback transactions

Information about the sale and leaseback transactions.

example: IFRS 16 59 d

ifrs-full

InformationAboutSignificantJudgementsAndAssumptionsMadeInDeterminingThatEntityIsInvestmentEntity

text

Information about significant judgements and assumptions made in determining that entity is investment entity

Information about significant judgements and assumptions made in determining that the entity is an investment entity. [Refer: Disclosure of investment entities [text block]]

disclosure: IFRS 12 9A

ifrs-full

InformationAboutUltimateRiskManagementStrategyInRelationToHedgingRelationshipsThatEntityFrequentlyResets

text

Information about ultimate risk management strategy in relation to hedging relationships that entity frequently resets

Information about the ultimate risk management strategy in relation to hedging relationships that the entity frequently resets.

disclosure: IFRS 7 23C b i

ifrs-full

InformationAboutWhereUserOfFinancialStatementsCanObtainAnyPubliclyAvailableIFRS9InformationThatIsNotProvidedInConsolidatedFinancialStatements

text

Information about where user of financial statements can obtain any publicly available IFRS 9 information that is not provided in consolidated financial statements

Information about where a user of financial statements can obtain any publicly available IFRS 9 information that relates to an entity within the group that is not provided in the consolidated financial statements for the relevant reporting period.

disclosure: IFRS 4 39H – Expiry date 2021-01-01

ifrs-full

InformationAboutWhetherAndHowEntityIntendsToDisposeOfFinancialInstruments

text

Information about whether and how entity intends to dispose of financial instruments

Information about whether and how the entity intends to dispose of financial instruments for which disclosures of fair value are not required. [Refer: Financial instruments, class [member]]

disclosure: IFRS 7 30 d – Expiry date 2021-01-01

ifrs-full

InformationHowFairValueWasMeasuredOtherEquityInstrumentsGranted

text

Information how fair value was measured, other equity instruments granted

Information about how the weighted average fair value at the measurement date of other equity instruments granted (ie other than share options) was measured.

disclosure: IFRS 2 47 b

ifrs-full

InformationOnEntitysWriteoffPolicy

text

Information on entity’s write-off policy

Information on an entity’s write-off policy, including the indicators that there is no reasonable expectation of recovery and information about the policy for financial assets that are written-off but are still subject to enforcement activity.

disclosure: IFRS 7 35F e

ifrs-full

InformationOnHowEntityAppliedClassificationRequirementsInIFRS9ToFinancialAssetsWhoseClassificationHasChangedAsResultOfApplyingIFRS9

text

Information on how entity applied classification requirements in IFRS 9 to financial assets whose classification has changed as result of applying IFRS 9

Information on how the entity applied classification requirements in IFRS 9 to financial assets whose classification has changed as a result of applying IFRS 9.

disclosure: IFRS 7 42J a

ifrs-full

InformationOnHowEntityDeterminedThatFinancialAssetsAreCreditimpairedFinancialAssets

text

Information on how entity determined that financial assets are credit-impaired financial assets

Information on how an entity determined that financial assets are credit-impaired financial assets.

disclosure: IFRS 7 35F d

ifrs-full

InformationOnHowEntityDeterminedWhetherCreditRiskOfFinancialInstrumentsHasIncreasedSignificantlySinceInitialRecognition

text

Information on how entity determined whether credit risk of financial instruments has increased significantly since initial recognition

Information on how an entity determined whether the credit risk of financial instruments has increased significantly since initial recognition, including if and how: (a) financial instruments are considered to have low credit risk; and (b) the presumption that there have been significant increases in credit risk since initial recognition when financial assets are more than 30 days past due, has been rebutted. [Refer: Credit risk [member]]

disclosure: IFRS 7 35F a

ifrs-full

InformationOnHowEntityRedesignatedFinancialAssetsWhoseClassificationHasChangedOnInitiallyApplyingIFRS17

text

Information on how entity redesignated financial assets whose classification has changed on initially applying IFRS 17

Information on how the entity redesignated financial assets whose classification has changed on initially applying IFRS 17.

disclosure: IFRS 17 C33 a – Effective 2021-01-01

ifrs-full

InformationOnHowIncrementalFairValueGrantedWasMeasuredModifiedSharebasedPaymentArrangements

text

Information on how incremental fair value granted was measured, modified share-based payment arrangements

Information about how the incremental fair value granted was measured for modified share-based payment arrangements. [Refer: Incremental fair value granted, modified share-based payment arrangements; Share-based payment arrangements [member]]

disclosure: IFRS 2 47 c iii

ifrs-full

InformationOnHowInstrumentsWereGroupedIfExpectedCreditLossesWereMeasuredOnCollectiveBasis

text

Information on how instruments were grouped if expected credit losses were measured on collective basis

Information on how the instruments were grouped if expected credit losses were measured on a collective basis.

disclosure: IFRS 7 35F c

ifrs-full

InformationOnHowRequirementsForModificationOfContractualCashFlowsOfFinancialAssetsHaveBeenApplied

text

Information on how requirements for modification of contractual cash flows of financial assets have been applied

Information on how the requirements for the modification of contractual cash flows of financial assets have been applied, including how an entity: (a) determines whether the credit risk on a financial asset that has been modified while the loss allowance was measured at an amount equal to lifetime expected credit losses, has improved to the extent that the loss allowance reverts to being measured at an amount equal to 12-month expected credit losses; and (b) monitors the extent to which the loss allowance on financial assets meeting the criteria in (a) is subsequently remeasured at an amount equal to lifetime expected credit losses.

disclosure: IFRS 7 35F f

ifrs-full

InformationWhetherAndHowExpectedDividendsWereIncorporatedIntoMeasurementOfFairValueOtherEquityInstrumentsGranted

text

Information whether and how expected dividends were incorporated into measurement of fair value, other equity instruments granted

Information about whether and how expected dividends were incorporated into measurement of fair value for other equity instruments granted (ie other than share options).

disclosure: IFRS 2 47 b ii

ifrs-full

InformationWhetherAndHowOtherFeaturesWereIncorporatedIntoMeasurementOfFairValueOtherEquityInstrumentsGranted

text

Information whether and how other features were incorporated into measurement of fair value, other equity instruments granted

Information about whether and how other features of other equity instruments granted (ie other than share options) were incorporated into the measurement of fair value of these equity instruments.

disclosure: IFRS 2 47 b iii

ifrs-full

InformationWhetherAndHowOtherFeaturesWereIncorporatedIntoMeasurementOfFairValueShareOptionsGranted

text

Information whether and how other features were incorporated into measurement of fair value, share options granted

Information about whether and how other features of option grant (such as a market condition) were incorporated into the measurement of the fair value of options granted.

disclosure: IFRS 2 47 a iii

ifrs-full

InformationWhetherEntityCompliedWithAnyExternallyImposedCapitalRequirements

text

Information whether entity complied with any externally imposed capital requirements

Information about whether the entity complied with externally imposed capital requirements to which it is subject. [Refer: Capital requirements [member]]

disclosure: IAS 1 135 d

ifrs-full

InformationWhetherRecoverableAmountOfAssetIsFairValueLessCostsToSellOrValueInUse

text

Information whether recoverable amount of asset is fair value less costs of disposal or value in use

Information about whether the recoverable amount of an asset (cash-generating unit) is its fair value less costs of disposal or its value in use. [Refer: Cash-generating units [member]]

disclosure: IAS 36 130 e

ifrs-full

InitiallyAppliedIFRSsAxis

axis

Initially applied IFRSs [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IAS 8 28

ifrs-full

InitiallyAppliedIFRSsMember

member

Initially applied IFRSs [member]

This member stands for IFRSs that have been initially applied by the entity. It also represents the standard value for the “Initially applied IFRSs” axis if no other member is used. [Refer: IFRSs [member]]

disclosure: IAS 8 28

ifrs-full

InputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Axis

axis

Inputs to methods used to measure contracts within scope of IFRS 17 [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 17 117 a – Effective 2021-01-01

ifrs-full

InputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Member

member

Inputs to methods used to measure contracts within scope of IFRS 17 [member]

This member stands for the inputs to the methods used to measure contracts within the scope of IFRS 17. It also represents the standard value for the “Inputs to methods used to measure contracts within scope of IFRS 17” axis if no other member is used.

disclosure: IFRS 17 117 a – Effective 2021-01-01

ifrs-full

InputToMethodUsedToMeasureContractsWithinScopeOfIFRS17

X.XX instant

Input to method used to measure contracts within scope of IFRS 17

The value of an input to a method used to measure contracts within the scope of IFRS 17.

disclosure: IFRS 17 117 a – Effective 2021-01-01

ifrs-full

InsuranceContractsAxis

axis

Insurance contracts [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 17 100 c – Effective 2021-01-01, disclosure: IFRS 17 101 – Effective 2021-01-01, disclosure: IFRS 17 106 – Effective 2021-01-01, disclosure: IFRS 17 107 – Effective 2021-01-01, disclosure: IFRS 17 109 – Effective 2021-01-01

ifrs-full

InsuranceContractsByComponentsAxis

axis

Insurance contracts by components [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 17 100 c – Effective 2021-01-01, disclosure: IFRS 17 101 – Effective 2021-01-01, disclosure: IFRS 17 107 – Effective 2021-01-01

ifrs-full

InsuranceContractsByComponentsMember

member

Insurance contracts by components [member]

This member stands for all insurance contracts when disaggregated by components, ie the estimates of the present value of the future cash flows, the risk adjustment for non-financial risk and the contractual service margin. This member also represents the standard value for the “Insurance contracts by components” axis if no other member is used. [Refer: Insurance contracts [member]]

disclosure: IFRS 17 100 c – Effective 2021-01-01, disclosure: IFRS 17 101 – Effective 2021-01-01, disclosure: IFRS 17 107 – Effective 2021-01-01

ifrs-full

InsuranceContractsByRemainingCoverageAndIncurredClaimsAxis

axis

Insurance contracts by remaining coverage and incurred claims [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 17 100 – Effective 2021-01-01

ifrs-full

InsuranceContractsByRemainingCoverageAndIncurredClaimsMember

member

Insurance contracts by remaining coverage and incurred claims [member]

This member stands for all insurance contracts when disaggregated by remaining coverage and incurred claims. This member also represents the standard value for the “Insurance contracts by remaining coverage and incurred claims” axis if no other member is used. [Refer: Insurance contracts [member]]

disclosure: IFRS 17 100 – Effective 2021-01-01

ifrs-full

InsuranceContractsIssuedMember

member

Insurance contracts issued [member]

This member stands for insurance contracts issued. [Refer: Insurance contracts [member]]

disclosure: IFRS 17 98 – Effective 2021-01-01, disclosure: IFRS 17 107 – Effective 2021-01-01, disclosure: IFRS 17 109 – Effective 2021-01-01, disclosure: IFRS 17 131 a – Effective 2021-01-01, disclosure: IFRS 17 132 b – Effective 2021-01-01

ifrs-full

InsuranceContractsIssuedThatAreAssets

X instant, debit

Insurance contracts issued that are assets

The amount of insurance contracts issued that are assets. [Refer: Assets; Insurance contracts issued [member]]

disclosure: IAS 1 54 da – Effective 2021-01-01, disclosure: IFRS 17 78 a – Effective 2021-01-01

ifrs-full

InsuranceContractsIssuedThatAreLiabilities

X instant, credit

Insurance contracts issued that are liabilities

The amount of insurance contracts issued that are liabilities. [Refer: Liabilities; Insurance contracts issued [member]]

disclosure: IAS 1 54 ma – Effective 2021-01-01, disclosure: IFRS 17 78 b – Effective 2021-01-01

ifrs-full

InsuranceContractsLiabilityAsset

X instant, credit

Insurance contracts liability (asset)

The amount of insurance contracts liability (asset). [Refer: Assets; Liabilities; Insurance contracts [member]]

disclosure: IFRS 17 99 b – Effective 2021-01-01

ifrs-full

InsuranceContractsLiabilityAssetAtDateOfChangeContractsWithDirectParticipationFeaturesForWhichEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncome

X instant, credit

Insurance contracts liability (asset) at date of change, contracts with direct participation features for which entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income

The amount of the insurance contracts liability (asset) at the date of the change of the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features to which the change applied. [Refer: Insurance contracts liability (asset)]

disclosure: IFRS 17 113 c – Effective 2021-01-01

ifrs-full

InsuranceContractsMember

member

Types of insurance contracts [member]

This member stands for contracts under which one party (the insurer) accepts significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder if a specified uncertain future event (the insured event) adversely affects the policyholder. It also represents the standard value for the “Types of insurance contracts” axis if no other member is used.

common practice: IFRS 4 Disclosure – Expiry date 2021-01-01

ifrs-full

InsuranceContractsMember2017

member

Insurance contracts [member]

This member stands for contracts under which one party (the issuer) accepts significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder if a specified uncertain future event (the insured event) adversely affects the policyholder. All references in IFRS 17 to insurance contracts also apply to: (a) reinsurance contracts held, except: (i) for references to insurance contracts issued; and (ii) as described in paragraphs 60–70 of IFRS 17; (b) investment contracts with discretionary participation features provided the entity also issues insurance contracts, except for the reference to insurance contracts in paragraph 3(c) of IFRS 17 and as described in paragraph 71 of IFRS 17. An investment contract with discretionary participation features is a financial instrument that provides a particular investor with the contractual right to receive, as a supplement to an amount not subject to the discretion of the issuer, additional amounts: (a) that are expected to be a significant portion of the total contractual benefits; (b) the timing or amount of which are contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the returns on a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the entity or fund that issues the contract. This member also represents the standard value for the “Insurance contracts” axis if no other member is used.

disclosure: IFRS 17 100 c – Effective 2021-01-01, disclosure: IFRS 17 101 – Effective 2021-01-01, disclosure: IFRS 17 106 – Effective 2021-01-01, disclosure: IFRS 17 107 – Effective 2021-01-01, disclosure: IFRS 17 109 – Effective 2021-01-01

ifrs-full

InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember

member

Insurance contracts other than those to which premium allocation approach has been applied [member]

This member stands for insurance contracts other than those to which the premium allocation approach has been applied. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts.

disclosure: IFRS 17 101 – Effective 2021-01-01, disclosure: IFRS 17 106 – Effective 2021-01-01, disclosure: IFRS 17 107 – Effective 2021-01-01, disclosure: IFRS 17 109 – Effective 2021-01-01

ifrs-full

InsuranceContractsThatAreAssets

X instant, debit

Insurance contracts that are assets

The amount of insurance contracts that are assets. [Refer: Assets; Insurance contracts [member]]

disclosure: IFRS 17 99 b – Effective 2021-01-01

ifrs-full

InsuranceContractsThatAreLiabilities

X instant, credit

Insurance contracts that are liabilities

The amount of insurance contracts that are liabilities. [Refer: Liabilities; Insurance contracts [member]]

disclosure: IFRS 17 99 b – Effective 2021-01-01

ifrs-full

InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember

member

Insurance contracts to which premium allocation approach has been applied [member]

This member stands for insurance contracts to which the premium allocation approach has been applied. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts.

disclosure: IFRS 17 100 c – Effective 2021-01-01

ifrs-full

InsuranceExpense

X duration, debit

Insurance expense

The amount of expense arising from purchased insurance.

common practice: IAS 1 112 c

ifrs-full

InsuranceFinanceIncomeExpenses

X duration, credit

Insurance finance income (expenses)

The amount that comprises the change in the carrying amount of the group of insurance contracts arising from: (a) the effect of the time value of money and changes in the time value of money; and (b) the effect of financial risk and changes in financial risk; but (c) excluding any such changes for groups of insurance contracts with direct participation features that would adjust the contractual service margin but do not do so when applying paragraphs 45(b)(ii), 45(b)(iii), 45(c)(ii) or 45(c)(iii) of IFRS 17.

disclosure: IFRS 17 110 – Effective 2021-01-01

ifrs-full

InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossAbstract

Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss [abstract]

ifrs-full

InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossBeforeTax

X duration, credit

Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss, before tax

The amount of insurance finance income (expenses) from insurance contracts issued that is excluded from profit or loss and recognised in other comprehensive income that will be reclassified subsequently to profit or loss, before tax. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]

disclosure: IAS 1 91 b – Effective 2021-01-01, disclosure: IFRS 17 80 b – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01

ifrs-full

InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossNetOfTax

X duration, credit

Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss, net of tax

The amount of insurance finance income (expenses) from insurance contracts issued that is excluded from profit or loss and recognised in other comprehensive income that will be reclassified subsequently to profit or loss, net of tax. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]

disclosure: IAS 1 91 a – Effective 2021-01-01, disclosure: IFRS 17 80 b – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01

ifrs-full

InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedRecognisedInProfitOrLoss

X duration, credit

Insurance finance income (expenses) from insurance contracts issued recognised in profit or loss

The amount of insurance finance income (expenses) from insurance contracts issued that is recognised in profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]

disclosure: IAS 1 82 bb – Effective 2021-01-01, disclosure: IFRS 17 80 b – Effective 2021-01-01

ifrs-full

InsuranceRevenue

X duration, credit

Insurance revenue

The amount of revenue arising from the groups of insurance contracts issued. Insurance revenue shall depict the provision of coverage and other services arising from the group of insurance contracts at an amount that reflects the consideration to which the entity expects to be entitled in exchange for those services. [Refer: Insurance contracts issued [member]; Revenue]

disclosure: IAS 1 82 a ii – Effective 2021-01-01, disclosure: IFRS 17 80 a – Effective 2021-01-01, disclosure: IFRS 17 106 – Effective 2021-01-01

ifrs-full

InsuranceRevenueAbstract

Insurance revenue [abstract]

ifrs-full

InsuranceRevenueAllocationOfPortionOfPremiumsThatRelateToRecoveryOfInsuranceAcquisitionCashFlows

X duration, credit

Insurance revenue, allocation of portion of premiums that relate to recovery of insurance acquisition cash flows

The amount of insurance revenue recognised in the period related to the allocation of the portion of the premiums that relate to the recovery of insurance acquisition cash flows. [Refer: Insurance revenue; Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)]

disclosure: IFRS 17 106 b – Effective 2021-01-01

ifrs-full

InsuranceRevenueAmountsRelatingToChangesInLiabilityForRemainingCoverage

X duration, credit

Insurance revenue, amounts relating to changes in liability for remaining coverage

The amount of insurance revenue recognised in the period related to the changes in the liability for remaining coverage. [Refer: Insurance revenue; Net liabilities or assets for remaining coverage excluding loss component [member]]

disclosure: IFRS 17 106 a – Effective 2021-01-01

ifrs-full

InsuranceRevenueAmountsRelatingToChangesInLiabilityForRemainingCoverageAbstract

Insurance revenue, amounts relating to changes in liability for remaining coverage [abstract]

ifrs-full

InsuranceRevenueChangeInRiskAdjustmentForNonfinancialRisk

X duration, credit

Insurance revenue, change in risk adjustment for non-financial risk

The amount of insurance revenue recognised in the period related to the change in the risk adjustment for non-financial risk, as specified in paragraph B124(b) of IFRS 17. [Refer: Insurance revenue; Risk adjustment for non-financial risk [member]]

disclosure: IFRS 17 106 a ii – Effective 2021-01-01

ifrs-full

InsuranceRevenueContractualServiceMarginRecognisedInProfitOrLossBecauseOfTransferOfServices

X duration, credit

Insurance revenue, contractual service margin recognised in profit or loss because of transfer of services

The amount of insurance revenue recognised in the period related to the contractual service margin recognised in profit or loss because of the transfer of services in the period, as specified in paragraph B124(c) of IFRS 17. [Refer: Insurance revenue; Contractual service margin [member]]

disclosure: IFRS 17 106 a iii – Effective 2021-01-01

ifrs-full

InsuranceRevenueInsuranceServiceExpensesIncurredDuringPeriodMeasuredAtAmountsExpectedAtBeginningOfPeriod

X duration, credit

Insurance revenue, insurance service expenses incurred during period measured at amounts expected at beginning of period

The amount of insurance revenue recognised in the period related to the insurance service expenses incurred during the period measured at the amounts expected at the beginning of the period, as specified in paragraph B124(a) of IFRS 17. [Refer: Insurance revenue; Insurance service expenses from insurance contracts issued]

disclosure: IFRS 17 106 a i – Effective 2021-01-01

ifrs-full

InsuranceRiskMember

member

Insurance risk [member]

This member stands for risk, other than financial risk, transferred from the holder of a contract to the issuer. [Refer: Financial risk [member]]

disclosure: IFRS 17 124 – Effective 2021-01-01, disclosure: IFRS 17 125 – Effective 2021-01-01, disclosure: IFRS 17 127 – Effective 2021-01-01, disclosure: IFRS 17 128 a i – Effective 2021-01-01

ifrs-full

InsuranceServiceExpensesFromInsuranceContractsIssued

X duration, debit

Insurance service expenses from insurance contracts issued

The amount of expenses arising from a group of insurance contracts issued, comprising incurred claims (excluding repayments of investment components), other incurred insurance service expenses, amortisation of insurance acquisition cash flows, changes that relate to past service and changes that relate to future service. [Refer: Insurance contracts issued [member]]

disclosure: IAS 1 82 ab – Effective 2021-01-01, disclosure: IFRS 17 80 a – Effective 2021-01-01

ifrs-full

InsuranceServiceResult

X duration, credit

Insurance service result

The amount comprising insurance revenue and insurance service expenses. [Refer: Insurance revenue; Insurance service expenses from insurance contracts issued; Income (expenses) from reinsurance contracts held, other than finance income (expenses)]

disclosure: IFRS 17 80 a – Effective 2021-01-01

ifrs-full

InsuranceServiceResultAbstract

Insurance service result [abstract]

ifrs-full

IntangibleAssetFairValueUsedAsDeemedCost

X instant, debit

Intangible asset fair value used as deemed cost

The amount of intangible assets for which fair value was used as their deemed cost in the opening IFRS statement of financial position. [Refer: Intangible assets other than goodwill]

disclosure: IFRS 1 30

ifrs-full

IntangibleAssetsAcquiredByWayOfGovernmentGrant

X instant, debit

Intangible assets acquired by way of government grant

The amount of intangible assets acquired through government grants. [Refer: Government grants; Intangible assets other than goodwill]

disclosure: IAS 38 122 c ii

ifrs-full

IntangibleAssetsAcquiredByWayOfGovernmentGrantAtFairValue

X instant, debit

Intangible assets acquired by way of government grant, fair value initially recognised

The initial fair value of intangible assets acquired through government grants. [Refer: At fair value [member]; Government grants; Intangible assets other than goodwill]

disclosure: IAS 38 122 c i

ifrs-full

IntangibleAssetsAndGoodwill

X instant, debit

Intangible assets and goodwill

The amount of intangible assets and goodwill held by the entity. [Refer: Goodwill; Intangible assets other than goodwill]

common practice: IAS 1 55

ifrs-full

IntangibleAssetsAndGoodwillAbstract

Intangible assets and goodwill [abstract]

ifrs-full

IntangibleAssetsAndGoodwillMember

member

Intangible assets and goodwill [member]

This member stands for intangible assets and goodwill. It also represents the standard value for the “Classes of intangible assets and goodwill” axis if no other member is used. [Refer: Goodwill; Intangible assets other than goodwill]

common practice: IAS 38 118

ifrs-full

IntangibleAssetsMaterialToEntity

X instant, debit

Intangible assets material to entity

The amount of intangible assets that are material to the entity’s financial statements. [Refer: Intangible assets other than goodwill]

disclosure: IAS 38 122 b

ifrs-full

IntangibleAssetsMaterialToEntityAxis

axis

Intangible assets material to entity [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IAS 38 122 b

ifrs-full

IntangibleAssetsMaterialToEntityMember

member

Intangible assets material to entity [member]

This member stands for intangible assets material to the entity. It also represents the standard value for the “Intangible assets material to entity” axis if no other member is used. [Refer: Intangible assets material to entity]

disclosure: IAS 38 122 b

ifrs-full

IntangibleAssetsOtherThanGoodwill

X instant, debit

Intangible assets other than goodwill

The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]

disclosure: IAS 1 54 c, disclosure: IAS 38 118 e

ifrs-full

IntangibleAssetsOtherThanGoodwillAbstract

Intangible assets other than goodwill [abstract]

ifrs-full

IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets

X instant, debit

Intangible assets other than goodwill, revalued assets, at cost

The amount of intangible assets other than goodwill that would have been recognised had the revalued intangible assets been measured using the cost model after recognition. [Refer: Intangible assets other than goodwill]

disclosure: IAS 38 124 a iii

ifrs-full

IntangibleAssetsOtherThanGoodwillCarryingAmountOfRevaluedAssets

X instant, debit

Intangible assets other than goodwill, revalued assets

The amount of intangible assets other than goodwill that are accounted for at revalued amounts. [Refer: Intangible assets other than goodwill]

disclosure: IAS 38 124 a ii

ifrs-full

IntangibleAssetsOtherThanGoodwillMember

member

Intangible assets other than goodwill [member]

This member stands for intangible assets other than goodwill. It also represents the standard value for the “Classes of intangible assets other than goodwill” axis if no other member is used. [Refer: Intangible assets other than goodwill]

example: IAS 36 127, disclosure: IAS 38 118, example: IFRS 16 53

ifrs-full

IntangibleAssetsOtherThanGoodwillRevaluationSurplus

X instant, credit

Intangible assets other than goodwill, revaluation surplus

The amount of revaluation surplus that relates to intangible assets other than goodwill. [Refer: Intangible assets other than goodwill; Revaluation surplus]

disclosure: IAS 38 124 b

ifrs-full

IntangibleAssetsPledgedAsSecurityForLiabilities

X instant, debit

Intangible assets pledged as security for liabilities

The amount of intangible assets pledged as security for liabilities. [Refer: Intangible assets other than goodwill]

disclosure: IAS 38 122 d

ifrs-full

IntangibleAssetsRelatingToInsuranceContractsAcquiredInBusinessCombinationsOrPortfolioTransfers

X instant, debit

Intangible assets relating to insurance contracts acquired in business combinations or portfolio transfers

The amount of intangible assets relating to insurance contracts acquired in business combinations or portfolio transfers. [Refer: Business combinations [member]; Intangible assets other than goodwill; Types of insurance contracts [member]]

example: IFRS 4 IG23 b – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01

ifrs-full

IntangibleAssetsUnderDevelopment

X instant, debit

Intangible assets under development

The amount of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill]

example: IAS 38 119 g

ifrs-full

IntangibleAssetsUnderDevelopmentMember

member

Intangible assets under development [member]

This member stands for a class of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill]

example: IAS 38 119 g

ifrs-full

IntangibleAssetsWhoseTitleIsRestricted

X instant, debit

Intangible assets whose title is restricted

The amount of intangible assets whose title is restricted. [Refer: Intangible assets other than goodwill]

disclosure: IAS 38 122 d

ifrs-full

IntangibleAssetsWithIndefiniteUsefulLife

X instant, debit

Intangible assets with indefinite useful life

The amount of intangible assets assessed as having an indefinite useful life. [Refer: Intangible assets other than goodwill]

disclosure: IAS 36 134 b, disclosure: IAS 36 135 b, disclosure: IAS 38 122 a

ifrs-full

IntangibleAssetsWithIndefiniteUsefulLifeAxis

axis

Intangible assets with indefinite useful life [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IAS 38 122 a

ifrs-full

IntangibleAssetsWithIndefiniteUsefulLifeMember

member

Intangible assets with indefinite useful life [member]

This member stands for intangible assets with an indefinite useful life. It also represents the standard value for the “Intangible assets with indefinite useful life” axis if no other member is used. [Refer: Intangible assets with indefinite useful life]

disclosure: IAS 38 122 a

ifrs-full

IntangibleExplorationAndEvaluationAssets

X instant, debit

Intangible exploration and evaluation assets

The amount of exploration and evaluation assets recognised as intangible assets in accordance with the entity’s accounting policy. [Refer: Exploration and evaluation assets [member]]

common practice: IAS 38 119, disclosure: IFRS 6 25

ifrs-full

IntangibleExplorationAndEvaluationAssetsMember

member

Intangible exploration and evaluation assets [member]

This member stands for a class of intangible assets representing intangible exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]

disclosure: IFRS 6 25

ifrs-full

InterestCostsAbstract

Interest costs [abstract]

ifrs-full

InterestCostsCapitalised

X duration

Interest costs capitalised

The amount of interest costs that an entity incurs in connection with the borrowing of funds that are directly attributable to the acquisition, construction or production of a qualifying asset and which form part of the cost of that asset.

common practice: IAS 1 112 c

ifrs-full

InterestCostsIncurred

X duration

Interest costs incurred

The amount of interest costs that an entity incurs.

common practice: IAS 1 112 c

ifrs-full

InterestExpense

X duration, debit

Interest expense

The amount of expense arising from interest.

disclosure: IFRS 12 B13 f, disclosure: IFRS 8 23 d, disclosure: IFRS 8 28 e

ifrs-full

InterestExpenseForFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss

X duration, debit

Interest expense for financial liabilities not at fair value through profit or loss

The amount of interest expense for financial liabilities that are not at fair value through profit or loss. [Refer: At fair value [member]; Interest expense; Financial liabilities]

disclosure: IFRS 7 20 b

ifrs-full

InterestExpenseIncomeNetDefinedBenefitLiabilityAsset

X duration, credit

Interest expense (income), net defined benefit liability (asset)

The increase (decrease) in the net defined benefit liability (asset) resulting from the passage of time. [Refer: Interest expense; Net defined benefit liability (asset)]

disclosure: IAS 19 141 b

ifrs-full

InterestExpenseOnBankLoansAndOverdrafts

X duration, debit

Interest expense on bank loans and overdrafts

The amount of interest expense on bank loans and overdrafts. [Refer: Interest expense; Bank overdrafts]

common practice: IAS 1 112 c

ifrs-full

InterestExpenseOnBonds

X duration, debit

Interest expense on bonds

The amount of interest expense on bonds issued. [Refer: Interest expense; Bonds issued]

common practice: IAS 1 112 c

ifrs-full

InterestExpenseOnBorrowings

X duration, debit

Interest expense on borrowings

The amount of interest expense on borrowings. [Refer: Interest expense; Borrowings]

common practice: IAS 1 112 c

ifrs-full

InterestExpenseOnDebtInstrumentsIssued

X duration, debit

Interest expense on debt instruments issued

The amount of interest expense on debt instruments issued. [Refer: Interest expense; Debt instruments issued]

common practice: IAS 1 112 c

ifrs-full

InterestExpenseOnDepositsFromBanks

X duration, debit

Interest expense on deposits from banks

The amount of interest expense on deposits from banks. [Refer: Interest expense; Deposits from banks]

common practice: IAS 1 112 c

ifrs-full

InterestExpenseOnDepositsFromCustomers

X duration, debit

Interest expense on deposits from customers

The amount of interest expense on deposits from customers. [Refer: Interest expense; Deposits from customers]

common practice: IAS 1 112 c

ifrs-full

InterestExpenseOnFinancialLiabilitiesDesignatedAtFairValueThroughProfitOrLoss

X duration, debit

Interest expense on financial liabilities designated at fair value through profit or loss

The amount of interest expense on financial liabilities designated at fair value through profit or loss. [Refer: Interest expense; Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]

common practice: IAS 1 112 c

ifrs-full

InterestExpenseOnFinancialLiabilitiesHeldForTrading

X duration, debit

Interest expense on financial liabilities held for trading

The amount of interest expense on financial liabilities held for trading. [Refer: Interest expense; Financial liabilities at fair value through profit or loss that meet definition of held for trading]

common practice: IAS 1 112 c

ifrs-full

InterestExpenseOnLeaseLiabilities

X duration, debit

Interest expense on lease liabilities

The amount of interest expense on lease liabilities. [Refer: Lease liabilities]

disclosure: IFRS 16 53 b

ifrs-full

InterestExpenseOnLiabilitiesDueToCentralBanks

X duration, debit

Interest expense on liabilities due to central banks

The amount of interest expense on liabilities due to central banks. [Refer: Interest expense; Liabilities due to central banks]

common practice: IAS 1 112 c

ifrs-full

InterestExpenseOnOtherFinancialLiabilities

X duration, debit

Interest expense on other financial liabilities

The amount of interest expense on other financial liabilities. [Refer: Interest expense; Other financial liabilities]

common practice: IAS 1 112 c

ifrs-full

InterestExpenseOnRepurchaseAgreementsAndCashCollateralOnSecuritiesLent

X duration, debit

Interest expense on repurchase agreements and cash collateral on securities lent

The amount of interest expense on repurchase agreements and cash collateral on securities lent. [Refer: Interest expense; Repurchase agreements and cash collateral on securities lent]

common practice: IAS 1 112 c

ifrs-full

InterestIncomeAndInterestExpenseForFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLossAbstract

Interest income and interest expense for financial assets or financial liabilities not at fair value through profit or loss [abstract]

ifrs-full

InterestIncomeExpenseRecognisedForAssetsReclassifiedIntoMeasuredAtAmortisedCost

X duration, credit

Interest revenue recognised for assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category

The amount of revenue arising from interest recognised for assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category. [Refer: Interest income (expense); Financial assets at amortised cost]

disclosure: IFRS 7 12C b

ifrs-full

InterestIncomeExpenseRecognisedForFinancialAssetsReclassifiedIntoMeasuredAtAmortisedCostFirstApplicationOfIFRS9

X duration, credit

Interest revenue (expense) recognised for financial assets reclassified out of fair value through profit or loss category, initial application of IFRS 9

The amount of interest revenue (expense) recognised for financial assets that have been reclassified out of fair value through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial assets]

disclosure: IFRS 7 42N b

ifrs-full

InterestIncomeExpenseRecognisedForFinancialLiabilitiesReclassifiedIntoMeasuredAtAmortisedCostFirstApplicationOfIFRS9

X duration, credit

Interest revenue (expense) recognised for financial liabilities reclassified out of fair value through profit or loss category, initial application of IFRS 9

The amount of interest revenue (expense) recognised for financial liabilities that have been reclassified out of fair value through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial liabilities]

disclosure: IFRS 7 42N b

ifrs-full

InterestIncomeForFinancialAssetsMeasuredAtAmortisedCost

X duration, credit

Interest revenue for financial assets measured at amortised cost

The amount of revenue arising from interest for financial assets that are measured at amortised cost. [Refer: Interest income; Financial assets at amortised cost]

disclosure: IFRS 7 20 b

ifrs-full

InterestIncomeForFinancialAssetsNotAtFairValueThroughProfitOrLoss

X duration, credit

Interest income for financial assets not at fair value through profit or loss

The amount of income arising from interest for financial assets that are not at fair value through profit or loss. [Refer: Interest income]

disclosure: IFRS 7 20 b – Expiry date 2021-01-01

ifrs-full

InterestIncomeOnAvailableforsaleFinancialAssets

X duration, credit

Interest income on available-for-sale financial assets

The amount of interest income on available-for-sale financial assets. [Refer: Interest income; Financial assets available-for-sale]

common practice: IAS 1 112 c – Expiry date 2021-01-01

ifrs-full

InterestIncomeOnCashAndBankBalancesAtCentralBanks

X duration, credit

Interest income on cash and bank balances at central banks

The amount of interest income on cash and bank balances at central banks. [Refer: Interest income; Cash and bank balances at central banks]

common practice: IAS 1 112 c

ifrs-full

InterestIncomeOnCashAndCashEquivalents

X duration, credit

Interest income on cash and cash equivalents

The amount of interest income on cash and cash equivalents. [Refer: Interest income; Cash and cash equivalents]

common practice: IAS 1 112 c

ifrs-full

InterestIncomeOnDebtInstrumentsHeld

X duration, credit

Interest income on debt instruments held

The amount of interest income on debt instruments held. [Refer: Interest income; Debt instruments held]

common practice: IAS 1 112 c

ifrs-full

InterestIncomeOnDeposits

X duration, credit

Interest income on deposits

The amount of interest income on deposits. [Refer: Interest income]

common practice: IAS 1 112 c

ifrs-full

InterestIncomeOnFinancialAssetsDesignatedAtFairValueThroughProfitOrLoss

X duration, credit

Interest income on financial assets designated at fair value through profit or loss

The amount of interest income on financial assets designated at fair value through profit or loss. [Refer: Interest income; Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently]

common practice: IAS 1 112 c

ifrs-full

InterestIncomeOnFinancialAssetsHeldForTrading

X duration, credit

Interest income on financial assets held for trading

The amount of interest income on financial assets held for trading. [Refer: Interest income; Financial assets at fair value through profit or loss, classified as held for trading]

common practice: IAS 1 112 c

ifrs-full

InterestIncomeOnHeldtomaturityInvestments

X duration, credit

Interest income on held-to-maturity investments

The amount of interest income on held-to-maturity investments. [Refer: Interest income; Held-to-maturity investments]

common practice: IAS 1 112 c – Expiry date 2021-01-01

ifrs-full

InterestIncomeOnImpairedFinancialAssetsAccrued

X duration, credit

Interest income on impaired financial assets accrued

The amount of income arising from interest on impaired financial assets accrued after impairment using the rate of interest used to discount the future cash flows for the purpose of measuring the impairment loss. [Refer: Interest income]

disclosure: IFRS 7 20 d – Expiry date 2021-01-01

ifrs-full

InterestIncomeOnImpairedFinancialAssetsAccruedAbstract

Interest income on impaired financial assets accrued [abstract]

ifrs-full

InterestIncomeOnLoansAndAdvancesToBanks

X duration, credit

Interest income on loans and advances to banks

The amount of interest income on loans and advances to banks. [Refer: Interest income; Loans and advances to banks]

common practice: IAS 1 112 c

ifrs-full

InterestIncomeOnLoansAndAdvancesToCustomers

X duration, credit

Interest income on loans and advances to customers

The amount of interest income on loans and advances to customers. [Refer: Interest income; Loans and advances to customers]

common practice: IAS 1 112 c

ifrs-full

InterestIncomeOnLoansAndReceivables

X duration, credit

Interest income on loans and receivables

The amount of interest income on loans and receivables. [Refer: Interest income; Loans and receivables]

common practice: IAS 1 112 c – Expiry date 2021-01-01

ifrs-full

InterestIncomeOnOtherFinancialAssets

X duration, credit

Interest income on other financial assets

The amount of interest income on other financial assets. [Refer: Interest income; Other financial assets]

common practice: IAS 1 112 c

ifrs-full

InterestIncomeOnReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed

X duration, credit

Interest income on reverse repurchase agreements and cash collateral on securities borrowed

The amount of interest income on reverse repurchase agreements and cash collateral on securities borrowed. [Refer: Interest income; Reverse repurchase agreements and cash collateral on securities borrowed]

common practice: IAS 1 112 c

ifrs-full

InterestIncomeReimbursementRights

X duration, debit

Interest income, reimbursement rights

The increase (decrease) in reimbursement rights resulting from income arising from interest on reimbursement rights. [Refer: Interest income; Reimbursement rights, at fair value]

disclosure: IAS 19 141 b

ifrs-full

InterestPaidClassifiedAsFinancingActivities

X duration, credit

Interest paid, classified as financing activities

The cash outflow for interest paid, classified as financing activities.

disclosure: IAS 7 31

ifrs-full

InterestPaidClassifiedAsInvestingActivities

X duration, credit

Interest paid, classified as investing activities

The cash outflow for interest paid, classified as investing activities.

disclosure: IAS 7 31

ifrs-full

InterestPaidClassifiedAsOperatingActivities

X duration, credit

Interest paid, classified as operating activities

The cash outflow for interest paid, classified as operating activities.

disclosure: IAS 7 31

ifrs-full

InterestPayable

X instant, credit

Interest payable

The amount of interest recognised as a liability.

common practice: IAS 1 112 c

ifrs-full

InterestRateMeasurementInputMember

member

Interest rate, measurement input [member]

This member stands for an interest rate used as a measurement input.

example: IFRS 13 B36 a

ifrs-full

InterestRateRiskMember

member

Interest rate risk [member]

This member stands for the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. [Refer: Financial instruments, class [member]]

disclosure: IFRS 17 124 – Effective 2021-01-01, disclosure: IFRS 17 125 – Effective 2021-01-01, disclosure: IFRS 17 127 – Effective 2021-01-01, disclosure: IFRS 17 128 a ii – Effective 2021-01-01, disclosure: IFRS 7 Defined terms

ifrs-full

InterestRateSwapContractMember

member

Interest rate swap contract [member]

This member stands for an interest rate swap contract. [Refer: Swap contract [member]]

common practice: IAS 1 112 c

ifrs-full

InterestRateTypesMember

member

Interest rate types [member]

This member stands for all types of interest rates. It also represents the standard value for the “Types of interest rates” axis if no other member is used. [Refer: Interest rate risk [member]]

common practice: IFRS 7 39

ifrs-full

InterestReceivable

X instant, debit

Interest receivable

The amount of interest recognised as a receivable.

common practice: IAS 1 112 c

ifrs-full

InterestReceivedClassifiedAsInvestingActivities

X duration, debit

Interest received, classified as investing activities

The cash inflow from interest received, classified as investing activities.

disclosure: IAS 7 31

ifrs-full

InterestReceivedClassifiedAsOperatingActivities

X duration, debit

Interest received, classified as operating activities

The cash inflow from interest received, classified as operating activities.

disclosure: IAS 7 31

ifrs-full

InterestRevenueCalculatedUsingEffectiveInterestMethod

X duration, credit

Interest revenue calculated using effective interest method

The amount of interest revenue calculated using the effective interest method. Effective interest method is the method that is used in the calculation of the amortised cost of a financial asset or a financial liability and in the allocation and recognition of the interest revenue or interest expense in profit or loss over the relevant period. [Refer: Revenue]

disclosure: IAS 1 82 a i – Effective 2021-01-01, disclosure: IAS 1 82 a

ifrs-full

InterestRevenueExpense

X duration, credit

Interest income (expense)

The amount of income or expense arising from interest. [Refer: Interest expense; Interest income]

common practice: IAS 1 85, disclosure: IFRS 8 28 e, disclosure: IFRS 8 23

ifrs-full

InterestRevenueForFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome

X duration, credit

Interest revenue for financial assets measured at fair value through other comprehensive income

The amount of interest revenue arising on financial assets measured at fair value through other comprehensive income. [Refer: Revenue; Financial assets measured at fair value through other comprehensive income]

disclosure: IFRS 7 20 b

ifrs-full

InternalCreditGradesAxis

axis

Internal credit grades [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 4 39G a – Expiry date 2021-01-01, example: IFRS 7 IG20C, example: IFRS 7 35M, example: IFRS 7 IG25 b – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01

ifrs-full

InternalCreditGradesMember

member

Internal credit grades [member]

This member stands for credit grades that have been developed by the entity itself.

disclosure: IFRS 4 39G a – Expiry date 2021-01-01, example: IFRS 7 IG20C, example: IFRS 7 35M, example: IFRS 7 IG25 b – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01

ifrs-full

InternallyGeneratedMember

member

Internally generated [member]

This member stands for items that have been internally generated by the entity.

disclosure: IAS 38 118

ifrs-full

IntrinsicValueOfLiabilitiesFromSharebasedPaymentTransactionsForWhichCounterpartysRightToCashOrOtherAssetsVested2011

X instant, credit

Intrinsic value of liabilities from share-based payment transactions for which counterparty’s right to cash or other assets vested

The intrinsic value of liabilities arising from share-based transactions for which the counterparty’s right to cash or other assets had vested by the end of the period (for example, vested share appreciation rights). The intrinsic value is the difference between the fair value of the shares to which the counterparty has the (conditional or unconditional) right to subscribe, or which it has the right to receive, and the price (if any) that the counterparty is (or will be) required to pay for those shares. Share-based payment transactions are transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services, for which the counterparty’s right to cash or other assets had vested by the end of the period (for example, vested share appreciation rights).

disclosure: IFRS 2 51 b ii

ifrs-full

Inventories

X instant, debit

Current inventories

The amount of current inventories. [Refer: Inventories]

disclosure: IAS 1 54 g, example: IAS 1 68, disclosure: IAS 2 36 b

ifrs-full

InventoriesAtFairValueLessCostsToSell

X instant, debit

Inventories, at fair value less costs to sell

The amount of inventories carried at fair value less costs to sell. [Refer: At fair value [member]]

disclosure: IAS 2 36 c

ifrs-full

InventoriesAtNetRealisableValue

X instant, debit

Inventories, at net realisable value

The amount of inventories carried at net realisable value. [Refer: Inventories]

common practice: IAS 2 36

ifrs-full

InventoriesPledgedAsSecurityForLiabilities

X instant, debit

Inventories pledged as security for liabilities

The amount of inventories pledged as security for liabilities. [Refer: Inventories]

disclosure: IAS 2 36 h

ifrs-full

InventoriesTotal

X instant, debit

Inventories

The amount of assets: (a) held for sale in the ordinary course of business; (b) in the process of production for such sale; or (c) in the form of materials or supplies to be consumed in the production process or in the rendering of services. Inventories encompass goods purchased and held for resale including, for example, merchandise purchased by a retailer and held for resale, or land and other property held for resale. Inventories also encompass finished goods produced, or work in progress being produced, by the entity and include materials and supplies awaiting use in the production process. [Refer: Current finished goods; Current merchandise; Current work in progress; Land]

disclosure: IAS 1 54 g

ifrs-full

InventoryCostFormulas

text

Description of inventory cost formulas

The description of the cost formulas used to measure inventory. [Refer: Inventories]

disclosure: IAS 2 36 a

ifrs-full

InventoryRecognisedAsOfAcquisitionDate

X instant, debit

Inventory recognised as of acquisition date

The amount recognised as of the acquisition date for inventory acquired in a business combination. [Refer: Inventories; Business combinations [member]]

example: IFRS 3 B64 i, example: IFRS 3 IE72

ifrs-full

InventoryWritedown2011

X duration

Inventory write-down

The amount of expense recognised related to the write-down of inventories to net realisable value. [Refer: Inventories]

disclosure: IAS 1 98 a, disclosure: IAS 2 36 e

ifrs-full

InvestmentAccountedForUsingEquityMethod

X instant, debit

Investments accounted for using equity method

The amount of investments accounted for using the equity method. The equity method is a method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor’s share of net assets of the investee. The investor’s profit or loss includes its share of the profit or loss of the investee. The investor’s other comprehensive income includes its share of the other comprehensive income of the investee. [Refer: At cost [member]]

disclosure: IAS 1 54 e, disclosure: IFRS 12 B16, disclosure: IFRS 8 24 a

ifrs-full

InvestmentContractsLiabilities

X instant, credit

Investment contracts liabilities

The amount of liabilities relating to investment contracts that fall within the scope of IAS 39 or IFRS 9.

common practice: IAS 1 55

ifrs-full

InvestmentFundsAmountContributedToFairValueOfPlanAssets

X instant, debit

Investment funds, amount contributed to fair value of plan assets

The amount investment funds contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]; Investment funds [member]]

example: IAS 19 142 f

ifrs-full

InvestmentFundsMember

member

Investment funds [member]

This member stands for investment funds.

example: IFRS 12 B23 c

ifrs-full

InvestmentIncome

X duration, credit

Investment income

The amount of investment income, such as interest and dividends.

common practice: IAS 1 85, disclosure: IAS 26 35 b iii

ifrs-full

InvestmentProperty

X instant, debit

Investment property

The amount of property (land or a building – or part of a building – or both) held (by the owner or by the lessee as a right-of-use asset) to earn rentals or for capital appreciation or both, rather than for: (a) use in the production or supply of goods or services or for administrative purposes; or (b) sale in the ordinary course of business.

disclosure: IAS 1 54 b, disclosure: IAS 40 76, disclosure: IAS 40 79 d

ifrs-full

InvestmentPropertyAbstract

Investment property [abstract]

ifrs-full

InvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModelAtTimeOfSale

X instant, debit

Investment property carried at cost or in accordance with IFRS 16 within fair value model, at time of sale

The amount at the time of the sale of investment property carried at cost or in accordance with IFRS 16 within fair value model. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property]

disclosure: IAS 40 78 d ii

ifrs-full

InvestmentPropertyCompleted

X instant, debit

Investment property completed

The amount of investment property whose construction or development is complete. [Refer: Investment property]

common practice: IAS 1 112 c

ifrs-full

InvestmentPropertyCompletedMember

member

Investment property completed [member]

This member stands for completed investment property. [Refer: Investment property completed]

common practice: IAS 1 112 c

ifrs-full

InvestmentPropertyFairValueUsedAsDeemedCost

X instant, debit

Investment property fair value used as deemed cost

The amount of investment property, for which fair value was used as deemed cost in the opening IFRS statement of financial position. [Refer: Investment property]

disclosure: IFRS 1 30

ifrs-full

InvestmentPropertyMember

member

Investment property [member]

This member stands for investment property. It also represents the standard value for the “Types of investment property” axis if no other member is used. [Refer: Investment property]

common practice: IAS 1 112 c, example: IFRS 13 IE60, example: IFRS 13 94

ifrs-full

InvestmentPropertyUnderConstructionOrDevelopment

X instant, debit

Investment property under construction or development

The amount of property that is being constructed or developed for future use as investment property. [Refer: Investment property]

common practice: IAS 1 112 c

ifrs-full

InvestmentPropertyUnderConstructionOrDevelopmentMember

member

Investment property under construction or development [member]

This member stands for investment property under construction or development. [Refer: Investment property under construction or development]

common practice: IAS 1 112 c

ifrs-full

InvestmentsAccountedForUsingEquityMethodAbstract

Investments accounted for using equity method [abstract]

ifrs-full

InvestmentsAccountedForUsingEquityMethodMember

member

Investments accounted for using equity method [member]

This member stands for investments accounted for using the equity method. [Refer: Investments accounted for using equity method]

common practice: IAS 36 127

ifrs-full

InvestmentsForRiskOfPolicyholders

X instant, debit

Investments for risk of policyholders

The amount of investments against insurance liabilities where all risk is borne by the policyholders.

common practice: IAS 1 55

ifrs-full

InvestmentsInAssociates

X instant, debit

Investments in associates

The amount of investments in associates in an entity’s separate financial statements. [Refer: Associates [member]]

disclosure: IAS 27 10

ifrs-full

InvestmentsInAssociatesAccountedForUsingEquityMethod

X instant, debit

Investments in associates accounted for using equity method

The amount of investments in associates accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method]

common practice: IAS 1 55

ifrs-full

InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis

axis

Investments in equity instruments designated at fair value through other comprehensive income [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 7 11A c

ifrs-full

InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember

member

Investments in equity instruments designated at fair value through other comprehensive income [member]

This member stands for investments in equity instruments that the entity has designated at fair value through other comprehensive income. It also represents the standard value for the “Investments in equity instruments designated at fair value through other comprehensive income” axis if no other member is used. [Refer: At fair value [member]; Other comprehensive income]

disclosure: IFRS 7 11A c, disclosure: IFRS 7 8 h

ifrs-full

InvestmentsInJointVentures

X instant, debit

Investments in joint ventures

The amount of investments in joint ventures in an entity’s separate financial statements. [Refer: Joint ventures [member]]

disclosure: IAS 27 10

ifrs-full

InvestmentsInJointVenturesAccountedForUsingEquityMethod

X instant, debit

Investments in joint ventures accounted for using equity method

The amount of investments in joint ventures accounted for using the equity method. [Refer: Joint ventures [member]; Investments accounted for using equity method]

common practice: IAS 1 55

ifrs-full

InvestmentsInSubsidiaries

X instant, debit

Investments in subsidiaries

The amount of investments in subsidiaries in an entity’s separate financial statements. [Refer: Subsidiaries [member]]

disclosure: IAS 27 10

ifrs-full

InvestmentsInSubsidiariesJointVenturesAndAssociates

X instant, debit

Investments in subsidiaries, joint ventures and associates

The amount of investments in subsidiaries, joint ventures and associates in an entity’s separate financial statements. [Refer: Associates [member]; Joint ventures [member]; Subsidiaries [member]; Investments in subsidiaries]

disclosure: IAS 27 10

ifrs-full

InvestmentsInSubsidiariesJointVenturesAndAssociatesAbstract

Investments in subsidiaries, joint ventures and associates [abstract]

ifrs-full

InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod

X instant, debit

Investments other than investments accounted for using equity method

The amount of investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method]

common practice: IAS 1 55

ifrs-full

IssueCostsNotRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

X duration, debit

Issue costs not recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination

The amount of issue costs not recognised as an expense for transactions recognised separately from the acquisition of assets and assumption of liabilities in a business combination. [Refer: Business combinations [member]]

disclosure: IFRS 3 B64 m

ifrs-full

IssuedCapital

X instant, credit

Issued capital

The nominal value of capital issued.

example: IAS 1 78 e

ifrs-full

IssuedCapitalMember

member

Issued capital [member]

This member stands for a component of equity representing issued capital.

disclosure: IAS 1 106

ifrs-full

IssueOfConvertibleInstruments

X duration, credit

Issue of convertible instruments

The change in equity resulting from the issuing of convertible instruments.

common practice: IAS 1 106 d

ifrs-full

IssueOfEquity

X duration, credit

Issue of equity

The increase in equity through the issue of equity instruments.

disclosure: IAS 1 106 d iii

ifrs-full

IssuesFairValueMeasurementAssets

X duration, debit

Issues, fair value measurement, assets

The increase in the fair value measurement of assets resulting from issues of those assets. [Refer: At fair value [member]]

disclosure: IFRS 13 93 e iii

ifrs-full

IssuesFairValueMeasurementEntitysOwnEquityInstruments

X duration, credit

Issues, fair value measurement, entity’s own equity instruments

The increase in the fair value measurement of the entity’s own equity instruments resulting from issues of those equity instruments. [Refer: At fair value [member]; Entity’s own equity instruments [member]]

disclosure: IFRS 13 93 e iii

ifrs-full

IssuesFairValueMeasurementLiabilities

X duration, credit

Issues, fair value measurement, liabilities

The increase in fair value measurement of liabilities resulting from issues of those liabilities. [Refer: At fair value [member]]

disclosure: IFRS 13 93 e iii

esef_cor

ItemsAreFurtherDetailedInSection800100SubclassificationsOfAssetsLiabilitiesAndEquities

guidance

Items are further detailed in section [800100] Subclassifications of assets, liabilities and equities

esef_cor

ItemsAreFurtherDetailedInSection800200AnalysisOfIncomeAndExpense

guidance

Items are further detailed in section [800200] Analysis of income and expense

esef_cor

ItemsAreFurtherDetailedInSection800300StatementOfCashFlowsAdditionalDisclosures

guidance

Items are further detailed in section [800300] Statement of cash flows, additional disclosures

esef_cor

ItemsAreFurtherDetailedInSection800400StatementOfChangesInEquityAdditionalDisclosures

guidance

Items are further detailed in section [800400] Statement of changes in equity, additional disclosures

ifrs-full

ItemsForPresentationOfRegulatoryDeferralAccountsAbstract

Items for presentation of regulatory deferral accounts [abstract]

ifrs-full

ItemsInCourseOfCollectionFromOtherBanks

X instant, debit

Items in course of collection from other banks

The amount of items that have been transmitted from other banks but not yet been received and processed by the entity.

common practice: IAS 1 55

ifrs-full

ItemsInCourseOfTransmissionToOtherBanks

X instant, credit

Items in course of transmission to other banks

The amount of items that have been transmitted to but not yet received and processed by other banks.

common practice: IAS 1 55

ifrs-full

ItemsOfContingentLiabilitiesAxis

axis

Items of contingent liabilities [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 3 B64 j

ifrs-full

ItemsOfContingentLiabilitiesMember

member

Items of contingent liabilities [member]

This member stands for aggregated individual items of contingent liabilities. It also represents the standard value for the “Items of contingent liabilities” axis if no other member is used. [Refer: Contingent liabilities [member]]

disclosure: IFRS 3 B64 j

ifrs-full

JointControlOrSignificantInfluenceMember

member

Entities with joint control or significant influence over entity [member]

This member stands for entities that have joint control or significant influence over the entity. Joint control is a contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require the unanimous consent of the parties sharing control. Significant influence is the power to participate in the financial and operating policy decisions of the investee, but not control or joint control of those policies.

disclosure: IAS 24 19 b

ifrs-full

JointOperationsAxis

axis

Joint operations [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 12 B4 c

ifrs-full

JointOperationsMember

member

Joint operations [member]

This member stands for joint arrangements whereby the parties that have joint control of the arrangement have rights to the assets, and obligations for the liabilities, relating to the arrangement.

disclosure: IFRS 12 B4 c

ifrs-full

JointVenturesAxis

axis

Joint ventures [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 b, disclosure: IFRS 4 39M – Effective on first application of IFRS 9, disclosure: IFRS 4 39J – Expiry date 2021-01-01

ifrs-full

JointVenturesMember

member

Joint ventures [member]

This member stands for joint arrangements whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement.

disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 b, disclosure: IFRS 4 39M a – Effective on first application of IFRS 9, disclosure: IFRS 4 39J a – Expiry date 2021-01-01

ifrs-full

JointVenturesWhereEntityIsVenturerMember

member

Joint ventures where entity is venturer [member]

This member stands for joint ventures in which the entity is a joint venturer. A venturer is a party to a joint venture and has joint control over that joint venture. [Refer: Joint ventures [member]]

disclosure: IAS 24 19 e

ifrs-full

KeyManagementPersonnelCompensation

X duration, debit

Key management personnel compensation

The amount of compensation to key management personnel. [Refer: Key management personnel of entity or parent [member]]

disclosure: IAS 24 17

ifrs-full

KeyManagementPersonnelCompensationOtherLongtermBenefits

X duration, debit

Key management personnel compensation, other long-term employee benefits

The amount of compensation to key management personnel in the form of other long-term employee benefits. [Refer: Other long-term employee benefits; Key management personnel of entity or parent [member]]

disclosure: IAS 24 17 c

ifrs-full

KeyManagementPersonnelCompensationPostemploymentBenefits

X duration, debit

Key management personnel compensation, post-employment benefits

The amount of compensation to key management personnel in the form of post-employment benefits. [Refer: Key management personnel of entity or parent [member]]

disclosure: IAS 24 17 b

ifrs-full

KeyManagementPersonnelCompensationSharebasedPayment

X duration, debit

Key management personnel compensation, share-based payment

The amount of compensation to key management personnel in the form of share-based payments. [Refer: Key management personnel of entity or parent [member]]

disclosure: IAS 24 17 e

ifrs-full

KeyManagementPersonnelCompensationShorttermEmployeeBenefits

X duration, debit

Key management personnel compensation, short-term employee benefits

The amount of compensation to key management personnel in the form of short-term employee benefits. [Refer: Key management personnel of entity or parent [member]]

disclosure: IAS 24 17 a

ifrs-full

KeyManagementPersonnelCompensationTerminationBenefits

X duration, debit

Key management personnel compensation, termination benefits

The amount of compensation to key management personnel in the form of termination benefits. [Refer: Termination benefits expense; Key management personnel of entity or parent [member]]

disclosure: IAS 24 17 d

ifrs-full

KeyManagementPersonnelOfEntityOrParentMember

member

Key management personnel of entity or parent [member]

This member stands for those persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any director (whether executive or otherwise) of that entity.

disclosure: IAS 24 19 f

ifrs-full

Land

X instant, debit

Land

The amount of property, plant and equipment representing land held by the entity for use in operations. [Refer: Property, plant and equipment]

example: IAS 16 37 a

ifrs-full

LandAndBuildings

X instant, debit

Land and buildings

The amount of property, plant and equipment representing land and depreciable buildings and similar structures for use in operations. [Refer: Buildings; Land; Property, plant and equipment]

example: IAS 16 37 b

ifrs-full

LandAndBuildingsAbstract

Land and buildings [abstract]

ifrs-full

LandAndBuildingsMember

member

Land and buildings [member]

This member stands for a class of property, plant and equipment representing land and depreciable buildings and similar structures for use in operations. [Refer: Buildings; Land; Property, plant and equipment]

example: IAS 16 37 b

ifrs-full

LandMember

member

Land [member]

This member stands for a class of property, plant and equipment representing land held by the entity for use in operations. [Refer: Property, plant and equipment]

example: IAS 16 37 a

ifrs-full

LaterThanFifteenYearsAndNotLaterThanTwentyYearsMember

member

Later than 15 years and not later than 20 years [member]

This member stands for a time band of later than 15 years and not later than 20 years.

example: IFRS 7 B11, example: IFRS 7 IG31A

ifrs-full

LaterThanFiveYearsAndNotLaterThanSevenYearsMember

member

Later than five years and not later than seven years [member]

This member stands for a time band of later than five years and not later than seven years.

example: IFRS 7 B11, example: IFRS 7 IG31A

ifrs-full

LaterThanFiveYearsAndNotLaterThanTenYearsMember

member

Later than five years and not later than 10 years [member]

This member stands for a time band of later than five years and not later than 10 years.

common practice: IAS 1 112 c, example: IFRS 7 B11, example: IFRS 7 IG31A

ifrs-full

LaterThanFiveYearsMember

member

Later than five years [member]

This member stands for a time band of later than five years.

disclosure: IFRS 16 97, disclosure: IFRS 16 94, disclosure: IFRS 17 132 b – Effective 2021-01-01, example: IFRS 7 B35 g, example: IFRS 7 B11, example: IFRS 7 IG31A

ifrs-full

LaterThanFourMonthsMember

member

Later than four months [member]

This member stands for a time band of later than four months.

common practice: IAS 1 112 c

ifrs-full

LaterThanFourYearsAndNotLaterThanFiveYearsMember

member

Later than four years and not later than five years [member]

This member stands for a time band of later than four years and not later than five years.

common practice: IAS 1 112 c, disclosure: IFRS 16 97, disclosure: IFRS 16 94, disclosure: IFRS 17 132 b – Effective 2021-01-01, example: IFRS 7 B11, example: IFRS 7 IG31A

ifrs-full

LaterThanOneMonthAndNotLaterThanSixMonthsMember

member

Later than one month and not later than six months [member]

This member stands for a time band of later than one month and not later than six months.

example: IFRS 7 B11, example: IFRS 7 IG31A

ifrs-full

LaterThanOneMonthAndNotLaterThanThreeMonthsMember

member

Later than one month and not later than three months [member]

This member stands for a time band of later than one month and not later than three months.

example: IFRS 7 B11 b, example: IFRS 7 B35 b, example: IFRS 7 IG31A

ifrs-full

LaterThanOneMonthAndNotLaterThanTwoMonthsMember

member

Later than one month and not later than two months [member]

This member stands for a time band of later than one month and not later than two months.

common practice: IAS 1 112 c, example: IFRS 7 IG20D, example: IFRS 7 35N, common practice: IFRS 7 37 – Expiry date 2021-01-01

ifrs-full

LaterThanOneYearAndNotLaterThanFiveYearsMember

member

Later than one year and not later than five years [member]

This member stands for a time band of later than one year and not later than five years.

example: IFRS 7 B11 d, example: IFRS 7 IG31A

ifrs-full

LaterThanOneYearAndNotLaterThanThreeYearsMember

member

Later than one year and not later than three years [member]

This member stands for a time band of later than one year and not later than three years.

example: IFRS 7 B35 e, example: IFRS 7 B11, example: IFRS 7 IG31A

ifrs-full

LaterThanOneYearAndNotLaterThanTwoYearsMember

member

Later than one year and not later than two years [member]

This member stands for a time band of later than one year and not later than two years.

common practice: IAS 1 112 c, disclosure: IFRS 16 97, disclosure: IFRS 16 94, disclosure: IFRS 17 132 b – Effective 2021-01-01, example: IFRS 7 B11, example: IFRS 7 IG31A

ifrs-full

LaterThanOneYearMember

member

Later than one year [member]

This member stands for a time band of later than one year.

disclosure: IAS 1 61 b, example: IFRS 7 IG28 d – Expiry date 2021-01-01, example: IFRS 7 37 a – Expiry date 2021-01-01

ifrs-full

LaterThanSevenYearsAndNotLaterThanTenYearsMember

member

Later than seven years and not later than 10 years [member]

This member stands for a time band of later than seven years and not later than 10 years.

example: IFRS 7 B11, example: IFRS 7 IG31A

ifrs-full

LaterThanSixMonthsAndNotLaterThanOneYearMember

member

Later than six months and not later than one year [member]

This member stands for a time band of later than six months and not later than one year.

example: IFRS 7 B35 d, example: IFRS 7 B11, example: IFRS 7 IG28 c – Expiry date 2021-01-01, example: IFRS 7 37 a – Expiry date 2021-01-01, example: IFRS 7 IG31A

ifrs-full

LaterThanSixMonthsMember

member

Later than six months [member]

This member stands for a time band of later than six months.

common practice: IAS 1 112 c

ifrs-full

LaterThanTenYearsAndNotLaterThanFifteenYearsMember

member

Later than 10 years and not later than 15 years [member]

This member stands for a time band of later than 10 years and not later than 15 years.

example: IFRS 7 B11, example: IFRS 7 IG31A

ifrs-full

LaterThanTenYearsMember

member

Later than 10 years [member]

This member stands for a time band of later than 10 years.

common practice: IAS 1 112 c, example: IFRS 7 B11, example: IFRS 7 IG31A

ifrs-full

LaterThanThreeMonthsAndNotLaterThanFourMonthsMember

member

Later than three months and not later than four months [member]

This member stands for a time band of later than three months and not later than four months.

common practice: IAS 1 112 c

ifrs-full

LaterThanThreeMonthsAndNotLaterThanOneYearMember

member

Later than three months and not later than one year [member]

This member stands for a time band of later than three months and not later than one year.

example: IFRS 7 B11 c

ifrs-full

LaterThanThreeMonthsAndNotLaterThanSixMonthsMember

member

Later than three months and not later than six months [member]

This member stands for a time band of later than three months and not later than six months.

example: IFRS 7 B35 c, example: IFRS 7 B11, example: IFRS 7 IG28 b – Expiry date 2021-01-01, example: IFRS 7 37 a – Expiry date 2021-01-01, example: IFRS 7 IG31A

ifrs-full

LaterThanThreeMonthsMember

member

Later than three months [member]

This member stands for a time band of later than three months.

example: IFRS 7 IG20D, example: IFRS 7 35N, common practice: IFRS 7 37 – Expiry date 2021-01-01

ifrs-full

LaterThanThreeYearsAndNotLaterThanFiveYearsMember

member

Later than three years and not later than five years [member]

This member stands for a time band of later than three years and not later than five years.

example: IFRS 7 B35 f, example: IFRS 7 B11, example: IFRS 7 IG31A

ifrs-full

LaterThanThreeYearsAndNotLaterThanFourYearsMember

member

Later than three years and not later than four years [member]

This member stands for a time band of later than three years and not later than four years.

common practice: IAS 1 112 c, disclosure: IFRS 16 97, disclosure: IFRS 16 94, disclosure: IFRS 17 132 b – Effective 2021-01-01, example: IFRS 7 B11, example: IFRS 7 IG31A

ifrs-full

LaterThanThreeYearsMember

member

Later than three years [member]

This member stands for a time band of later than three years.

example: IFRS 7 B11, example: IFRS 7 IG31A

ifrs-full

LaterThanTwentyYearsAndNotLaterThanTwentyfiveYearsMember

member

Later than 20 years and not later than twenty-five years [member]

This member stands for a time band of later than 20 years and not later than twenty-five years.

example: IFRS 7 B11, example: IFRS 7 IG31A

ifrs-full

LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember

member

Later than two months and not later than three months [member]

This member stands for a time band of later than two months and not later than three months.

common practice: IAS 1 112 c, example: IFRS 7 IG20D, example: IFRS 7 35N, common practice: IFRS 7 37 – Expiry date 2021-01-01

ifrs-full

LaterThanTwoYearsAndNotLaterThanFiveYearsMember

member

Later than two years and not later than five years [member]

This member stands for a time band of later than two years and not later than five years.

common practice: IAS 1 112 c

ifrs-full

LaterThanTwoYearsAndNotLaterThanThreeYearsMember

member

Later than two years and not later than three years [member]

This member stands for a time band of later than two years and not later than three years.

common practice: IAS 1 112 c, disclosure: IFRS 16 97, disclosure: IFRS 16 94, disclosure: IFRS 17 132 b – Effective 2021-01-01, example: IFRS 7 B11, example: IFRS 7 IG31A

ifrs-full

LeaseCommitmentsForShorttermLeasesForWhichRecognitionExemptionHasBeenUsed

X instant, credit

Lease commitments for short-term leases for which recognition exemption has been used

The amount of the lease commitments for short-term leases accounted for applying paragraph 6 of IFRS 16. Short-term lease is a lease that, at the commencement date, has a lease term of 12 months or less. A lease that contains a purchase option is not a short-term lease.

disclosure: IFRS 16 55

ifrs-full

LeaseholdImprovementsMember

member

Leasehold improvements [member]

This member stands for a class of property, plant and equipment representing improvements to assets held under a lease agreement.

common practice: IAS 16 37

ifrs-full

LeaseLiabilities

X instant, credit

Lease liabilities

The amount of liabilities related to the entity’s leases. Lease is a contract, or part of a contract, that conveys the right to use an underlying asset for a period of time in exchange for consideration.

disclosure: IFRS 16 47 b

ifrs-full

LeaseLiabilitiesAbstract

Lease liabilities [abstract]

ifrs-full

LeaseLiabilitiesMember

member

Lease liabilities [member]

This member stands for lease liabilities. [Refer: Lease liabilities]

example: IAS 7 C Reconciliation of liabilities arising from financing activities, example: IAS 7 44C

ifrs-full

LeaseReceivablesMember

member

Lease receivables [member]

This member stands for receivables related to leases.

disclosure: IFRS 7 35H b iii, disclosure: IFRS 7 35M b iii, example: IFRS 7 35N

ifrs-full

LeasesAsLesseeRelatedPartyTransactions

X duration

Leases as lessee, related party transactions

The amount of leases where the entity was the lessee in related party transactions. [Refer: Related parties [member]]

example: IAS 24 21 d

ifrs-full

LeasesAsLessorRelatedPartyTransactions

X duration

Leases as lessor, related party transactions

The amount of leases where the entity was the lessor in related party transactions. [Refer: Related parties [member]]

example: IAS 24 21 d

ifrs-full

LegalFormOfEntity

text

Legal form of entity

Information about the legal structure under which the entity operates.

disclosure: IAS 1 138 a

ifrs-full

LegalProceedingsContingentLiabilityMember

member

Legal proceedings contingent liability [member]

This member stands for a contingent liability for legal proceedings. [Refer: Contingent liabilities [member]]

example: IAS 37 88

ifrs-full

LegalProceedingsProvision

X instant, credit

Legal proceedings provision

The amount of provision for legal proceedings. [Refer: Other provisions]

example: IAS 37 Example 10 A court case, example: IAS 37 87

ifrs-full

LegalProceedingsProvisionAbstract

Legal proceedings provision [abstract]

ifrs-full

LegalProceedingsProvisionMember

member

Legal proceedings provision [member]

This member stands for a provision for legal proceedings. [Refer: Other provisions [member]]

example: IAS 37 Example 10 A court case, example: IAS 37 87

ifrs-full

LengthOfLifeOfLimitedLifeEntity

text

Length of life of limited life entity

Information about the length of the entity’s life if it is a limited life entity.

disclosure: IAS 1 138 d

ifrs-full

Level1OfFairValueHierarchyMember

member

Level 1 of fair value hierarchy [member]

This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date.

disclosure: IAS 19 142, disclosure: IFRS 13 93 b

ifrs-full

Level2And3OfFairValueHierarchyMember

member

Level 2 and 3 of fair value hierarchy [member]

This member stands for combined Level 2 and Level 3 categories of the fair value hierarchy. [Refer: Level 2 of fair value hierarchy [member]; Level 3 of fair value hierarchy [member]]

disclosure: IAS 19 142

ifrs-full

Level2OfFairValueHierarchyMember

member

Level 2 of fair value hierarchy [member]

This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.

disclosure: IFRS 13 93 b

ifrs-full

Level3OfFairValueHierarchyMember

member

Level 3 of fair value hierarchy [member]

This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are unobservable inputs for the asset or liability. Unobservable inputs are inputs for which market data are not available and that are developed using the best information available about the assumptions that the market participants would use when pricing the asset or liability.

disclosure: IFRS 13 93 b

ifrs-full

LevelOfParticipationOfEntityComparedWithOtherParticipatingEntities

X.XX instant

Level of participation of entity compared with other participating entities

The description of an indication of the level of participation of the entity in a defined benefit plan compared with other participating entities. Examples of measures that might provide such an indication include the entity’s proportion of the total contributions to the plan or the entity’s proportion of the total number of active members, retired members, and former members entitled to benefits, if that information is available. [Refer: Defined benefit plans [member]]

disclosure: IAS 19 148 d v

ifrs-full

LevelOfPriceIndex

X.XX instant

Level of price index

The value of the level of the general price index used to restate financial statement information of an entity whose functional currency is the currency of a hyperinflationary economy.

disclosure: IAS 29 39 c

ifrs-full

LevelOfRoundingUsedInFinancialStatements

text

Level of rounding used in financial statements

Information about the level of rounding used in the presentation of amounts in the financial statements.

disclosure: IAS 1 51 e

ifrs-full

LevelsOfFairValueHierarchyAxis

axis

Levels of fair value hierarchy [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IAS 19 142, disclosure: IFRS 13 93 b

ifrs-full

Liabilities

X instant, credit

Liabilities

The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits.

disclosure: IAS 1 55, disclosure: IFRS 13 93 a, disclosure: IFRS 13 93 b, disclosure: IFRS 13 93 e, disclosure: IFRS 8 28 d, disclosure: IFRS 8 23

ifrs-full

LiabilitiesAbstract

Liabilities [abstract]

ifrs-full

LiabilitiesArisingFromExplorationForAndEvaluationOfMineralResources

X instant, credit

Liabilities arising from exploration for and evaluation of mineral resources

The amount of liabilities arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource.

disclosure: IFRS 6 24 b

ifrs-full

LiabilitiesArisingFromFinancingActivities

X instant, credit

Liabilities arising from financing activities

The amount of liabilities for which cash flows were, or future cash flows will be, classified in the statement of cash flows as cash flows from financing activities. [Refer: Cash flows from (used in) financing activities; Liabilities]

example: IAS 7 44D

ifrs-full

LiabilitiesArisingFromFinancingActivitiesAxis

axis

Liabilities arising from financing activities [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

example: IAS 7 44D

ifrs-full

LiabilitiesArisingFromFinancingActivitiesMember

member

Liabilities arising from financing activities [member]

This member stands for liabilities arising from financing activities. It also represents the standard value for the “Liabilities arising from financing activities” axis if no other member is used. [Refer: Liabilities arising from financing activities]

example: IAS 7 44D

ifrs-full

LiabilitiesArisingFromInsuranceContracts

X instant, credit

Liabilities under insurance contracts and reinsurance contracts issued

The amount of liabilities under insurance contracts and reinsurance contracts issued. [Refer: Types of insurance contracts [member]]

example: IAS 1 55 – Expiry date 2021-01-01, disclosure: IFRS 4 37 b – Expiry date 2021-01-01, disclosure: IFRS 4 37 e – Expiry date 2021-01-01, example: IFRS 4 IG20 a – Expiry date 2021-01-01, example: IFRS 4 IG37 a – Expiry date 2021-01-01

ifrs-full

LiabilitiesDueToCentralBanks

X instant, credit

Liabilities due to central banks

The amount of liabilities due to central banks.

common practice: IAS 1 55

ifrs-full

LiabilitiesForIncurredClaimsMember

member

Liabilities for incurred claims [member]

This member stands for an entity’s obligation to investigate and pay valid claims for insured events that have already occurred, including events that have occurred but for which claims have not been reported, and other incurred insurance expenses.

disclosure: IFRS 17 100 c – Effective 2021-01-01

ifrs-full

LiabilitiesForIncurredClaimsThatAriseFromContractsWithinScopeOfIFRS17

X instant, credit

Liabilities for incurred claims that arise from contracts within scope of IFRS 17

The amount of the liabilities for incurred claims that arise from contracts within the scope of IFRS 17. [Refer: Liabilities for incurred claims [member]]

disclosure: IFRS 17 130 – Effective 2021-01-01

ifrs-full

LiabilitiesFromSharebasedPaymentTransactions2011

X instant, credit

Liabilities from share-based payment transactions

The amount of liabilities arising from share-based payment transactions. Share-based payment transactions are transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]]

disclosure: IFRS 2 51 b i

ifrs-full

LiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale

X instant, credit

Liabilities included in disposal groups classified as held for sale

The amount of liabilities included in disposal groups classified as held for sale. [Refer: Liabilities; Disposal groups classified as held for sale [member]]

disclosure: IAS 1 54 p, disclosure: IFRS 5 38

ifrs-full

LiabilitiesIncurred

X instant, credit

Liabilities incurred

The fair value, at acquisition date, of liabilities incurred (for example, a liability for contingent consideration) as consideration transferred in a business combination. [Refer: Business combinations [member]]

disclosure: IFRS 3 B64 f iii

ifrs-full

LiabilitiesInSubsidiaryOrBusinessesAcquiredOrDisposed2013

X duration, credit

Liabilities in subsidiary or businesses acquired or disposed

The amount of liabilities in subsidiaries or other businesses over which control is obtained or lost. [Refer: Subsidiaries [member]]

disclosure: IAS 7 40 d

ifrs-full

LiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAxis

axis

Liabilities measured at fair value and issued with inseparable third-party credit enhancement [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 13 98

ifrs-full

LiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementMember

member

Liabilities measured at fair value and issued with inseparable third-party credit enhancement [member]

This member stands for liabilities measured at fair value and issued with inseparable third-party credit enhancement. It also represents the standard value for the “Liabilities measured at fair value and issued with inseparable third-party credit enhancement” axis if no other member is used. [Refer: Liabilities; At fair value [member]]

disclosure: IFRS 13 98

ifrs-full

LiabilitiesMember

member

Liabilities [member]

This member stands for a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits. It also represents the standard value for the “Classes of liabilities” axis if no other member is used. [Refer: Liabilities]

disclosure: IFRS 13 93

ifrs-full

LiabilitiesOrComponentsOfEquityRelatingToDiscretionaryParticipationFeatures

X instant, credit

Liabilities or components of equity relating to discretionary participation features

The amount of liabilities or components of equity relating to discretionary participation features. Discretionary participation features are contractual rights to receive, as a supplement to guaranteed benefits, additional benefits: (a) that are likely to be a significant portion of the total contractual benefits; (b) whose amount or timing is contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the performance of a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the company, fund or other entity that issues the contract.

example: IFRS 4 IG22 f – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01

ifrs-full

LiabilitiesOtherThanActuarialPresentValueOfPromisedRetirementBenefits

X instant, credit

Liabilities other than actuarial present value of promised retirement benefits

The amount of liabilities other than the actuarial present value of promised retirement benefits in retirement benefit plans. [Refer: Actuarial present value of promised retirement benefits]

disclosure: IAS 26 35 a v

ifrs-full

LiabilitiesRecognisedInEntitysFinancialStatementsInRelationToStructuredEntities

X instant, credit

Liabilities recognised in entity’s financial statements in relation to structured entities

The amount of liabilities recognised in the entity’s financial statements relating to its interests in structured entities. [Refer: Liabilities; Unconsolidated structured entities [member]]

disclosure: IFRS 12 29 a

ifrs-full

LiabilitiesThatAriseBecauseInsurerIssuesOrFulfilsObligationsArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts

X instant, credit

Liabilities that arise because insurer issues or fulfils obligations arising from contracts within scope of IFRS 4 and non-derivative investment contracts

The amount of liabilities that arise because an insurer issues, or fulfils obligations arising from, the contracts within the scope of IFRS 4 and non-derivative investment contracts.

disclosure: IFRS 4 39C a – Expiry date 2021-01-01

ifrs-full

LiabilitiesToWhichSignificantRestrictionsApply

X instant, credit

Liabilities to which significant restrictions apply

The amount in the consolidated financial statements of the liabilities of the group to which significant restrictions (for example, statutory, contractual and regulatory restrictions) apply on the entity’s ability to settle the liabilities of the group.

disclosure: IFRS 12 13 c

ifrs-full

LiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedAbstract

Liabilities under insurance contracts and reinsurance contracts issued [abstract]

ifrs-full

LiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear

X instant, credit

Liabilities with significant risk of material adjustments within next financial year

The amount of liabilities subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those liabilities within the next financial year.

disclosure: IAS 1 125 b

ifrs-full

LiabilityAssetOfDefinedBenefitPlans

X instant, credit

Net defined benefit liability (asset)

The amount of deficit or surplus in a defined benefit plan, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling. [Refer: Defined benefit plans [member]]

disclosure: IAS 19 140 a

ifrs-full

LicenceFeeIncome

X duration, credit

Licence fee income

The amount of income arising from licence fees.

common practice: IAS 1 112 c

ifrs-full

LicencesAndFranchises

X instant, debit

Licences and franchises

The amount of intangible assets representing the right to use certain intangible assets owned by another entity and the right to operate a business using the name, merchandise, services, methodologies, promotional support, marketing and supplies granted by another entity. [Refer: Intangible assets other than goodwill]

example: IAS 38 119 d

ifrs-full

LicencesAndFranchisesMember

member

Licences and franchises [member]

This member stands for a class of intangible assets representing the right to use certain intangible assets owned by another entity and the right to operate a business using the name, merchandise, services, methodologies, promotional support, marketing and supplies granted by another entity. [Refer: Intangible assets other than goodwill]

example: IAS 38 119 d

ifrs-full

LicencesMember

member

Licences [member]

This member stands for a class of intangible assets representing the right to use certain intangible assets owned by another entity. [Refer: Intangible assets other than goodwill]

common practice: IAS 38 119

ifrs-full

LifeInsuranceContractsMember

member

Life insurance contracts [member]

This member stands for life insurance contracts. [Refer: Types of insurance contracts [member]]

common practice: IFRS 4 Disclosure – Expiry date 2021-01-01

ifrs-full

LifetimeExpectedCreditLossesMember

member

Lifetime expected credit losses [member]

This member stands for the expected credit losses that result from all possible default events over the expected life of a financial instrument. [Refer: Type of measurement of expected credit losses [member]]

disclosure: IFRS 7 35H b, disclosure: IFRS 7 35M b

ifrs-full

LimitationsThatMayResultInInformationNotFullyReflectingFairValueOfAssetsAndLiabilitiesInvolved

text

Description of objective of method used and limitations that may result in information not fully reflecting fair value of assets and liabilities involved

The description of the objective of the method used, and of limitations that may result in, information not fully reflecting the fair value of the assets and liabilities involved for a sensitivity analysis that reflects interdependencies between risk variables.

disclosure: IFRS 7 41 b

ifrs-full

LineItemsIncludingAmortisationOfIntangibleAssetsIntangibleAssetsOtherThanGoodwill

text

Description of line item(s) in statement of comprehensive income in which amortisation of intangible assets is included

The description of the line item(s) of the statement of comprehensive income in which amortisation of intangible assets is included. [Refer: Intangible assets other than goodwill; Depreciation and amortisation expense]

disclosure: IAS 38 118 d

esef_cor

LineItemsNotDimensionallyQualified

table

Line items not dimensionally qualified

ifrs-full

LineItemsOfRecognisedAssetsAndLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssets

text

Description of line items of recognised assets and liabilities representing continuing involvement in derecognised financial assets

The description of the line items in the statement of financial position in which the carrying amounts of assets and liabilities that represent the entity’s continuing involvement in derecognised financial assets are recognised. [Refer: Financial assets]

disclosure: IFRS 7 42E a

ifrs-full

LiquidityRiskMember

member

Liquidity risk [member]

This member stands for the risk that an entity will encounter difficulty in meeting obligations associated with financial liabilities that are settled by delivering cash or another financial asset. [Refer: Financial assets; Financial liabilities]

disclosure: IFRS 17 124 – Effective 2021-01-01, disclosure: IFRS 17 125 – Effective 2021-01-01, disclosure: IFRS 17 127 – Effective 2021-01-01, example: IFRS 7 32

ifrs-full

LivingAnimalsMember

member

Living animals [member]

This member stands for living animals.

common practice: IAS 41 41

ifrs-full

LoanCommitmentsMember

member

Loan commitments [member]

This member stands for firm commitments to provide credit under pre-specified terms and conditions.

disclosure: IFRS 7 B8E, disclosure: IFRS 7 35M

ifrs-full

LoansAcquiredInBusinessCombinationMember

member

Loans acquired in business combination [member]

This member stands for loans that are acquired in a business combination. [Refer: Business combinations [member]]

example: IFRS 3 B64 h

ifrs-full

LoansAndAdvancesToBanks

X instant, debit

Loans and advances to banks

The amount of loans and advances the entity has made to banks.

common practice: IAS 1 55

ifrs-full

LoansAndAdvancesToCustomers

X instant, debit

Loans and advances to customers

The amount of loans and advances the entity has made to customers.

common practice: IAS 1 55

ifrs-full

LoansAndReceivables

X instant, debit

Loans and receivables

The amount of non-derivative financial assets with fixed or determinable payments that are not quoted in an active market, other than: (a) those that the entity intends to sell immediately or in the near term, which shall be classified as held for trading, and those that the entity, upon initial recognition, designates as at fair value through profit or loss; (b) those that the entity, upon initial recognition, designates as available for sale; or (c) those for which the holder may not recover substantially all of its initial investment, other than because of credit deterioration, which shall be classified as available for sale. An interest acquired in a pool of assets that are not loans or receivables (for example, an interest in a mutual fund or a similar fund) is not a loan or receivable. [Refer: Derivative financial assets]

disclosure: IFRS 7 8 c – Expiry date 2021-01-01

ifrs-full

LoansAndReceivablesCategoryMember

member

Loans and receivables, category [member]

This member stands for the loans and receivables category of financial assets. [Refer: Loans and receivables]

disclosure: IFRS 7 8 c – Expiry date 2021-01-01

ifrs-full

LoansPayableInBreachWhichPermittedLenderToDemandAcceleratedRepayment

X instant, credit

Loans payable in breach which permitted lender to demand accelerated repayment

The amount of loans payable in breach of the terms that permitted the lender to demand accelerated repayment.

disclosure: IFRS 7 19

ifrs-full

LoansPayableInDefault

X instant, credit

Loans payable in default

The amount of loans payable in default.

disclosure: IFRS 7 18 b

ifrs-full

LoansReceived

X instant, credit

Loans received

The amount of loans received.

common practice: IAS 1 112 c

ifrs-full

LoansToGovernment

X instant, debit

Loans to government

The amount of loans to government made by the entity.

common practice: IAS 1 55

ifrs-full

LoansToGovernmentMember

member

Loans to government [member]

This member stands for loans made to government.

common practice: IAS 1 112 c

ifrs-full

LongtermBorrowings

X instant, credit

Non-current portion of non-current borrowings

The non-current portion of non-current borrowings. [Refer: Borrowings]

common practice: IAS 1 55

ifrs-full

LongtermBorrowingsMember

member

Long-term borrowings [member]

This member stands for long-term borrowings. [Refer: Borrowings]

example: IAS 7 C Reconciliation of liabilities arising from financing activities, example: IAS 7 44C

ifrs-full

LongtermContractsMember

member

Long-term contracts [member]

This member stands for long-term contracts with customers.

example: IFRS 15 B89 e

ifrs-full

LongtermDeposits

X instant, debit

Long-term deposits

The amount of long-term deposits held by the entity.

common practice: IAS 1 55

ifrs-full

LongtermLegalProceedingsProvision

X instant, credit

Non-current legal proceedings provision

The amount of non-current provision for legal proceedings. [Refer: Legal proceedings provision]

example: IAS 37 Example 10 A court case, example: IAS 37 87

ifrs-full

LongtermMiscellaneousOtherProvisions

X instant, credit

Non-current miscellaneous other provisions

The amount of miscellaneous non-current other provisions. [Refer: Miscellaneous other provisions]

common practice: IAS 1 78 d

ifrs-full

LongtermOnerousContractsProvision

X instant, credit

Non-current onerous contracts provision

The amount of non-current provision for onerous contracts. [Refer: Onerous contracts provision]

example: IAS 37 66

ifrs-full

LongtermProvisionForDecommissioningRestorationAndRehabilitationCosts

X instant, credit

Non-current provision for decommissioning, restoration and rehabilitation costs

The amount of non-current provision for decommissioning, restoration and rehabilitation costs. [Refer: Provision for decommissioning, restoration and rehabilitation costs]

example: IAS 37 D Examples: Disclosures, example: IAS 37 87

ifrs-full

LongtermRestructuringProvision

X instant, credit

Non-current restructuring provision

The amount of non-current provision for restructuring. [Refer: Restructuring provision]

example: IAS 37 70

ifrs-full

LongtermWarrantyProvision

X instant, credit

Non-current warranty provision

The amount of non-current provision for warranties. [Refer: Warranty provision]

example: IAS 37 Example 1 Warranties, example: IAS 37 87

ifrs-full

LossComponentMember

member

Loss component [member]

This member stands for the loss component of the liability for remaining coverage. An entity shall establish (or increase) a loss component of the liability for remaining coverage for an onerous group depicting the losses recognised applying paragraphs 47–48 of IFRS 17. The loss component determines the amounts that are presented in profit or loss as reversals of losses on onerous groups and are consequently excluded from the determination of insurance revenue. [Refer: Insurance contracts [member]; Net liabilities or assets for remaining coverage excluding loss component [member]]

disclosure: IFRS 17 100 b – Effective 2021-01-01

ifrs-full

LossesArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost

X duration, debit

Losses arising from derecognition of financial assets measured at amortised cost

The loss recognised in the statement of comprehensive income arising from the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]

disclosure: IFRS 7 20A

ifrs-full

LossesIncurredInRelationToInterestsInStructuredEntities

X duration, debit

Losses incurred in relation to interests in structured entities

The amount of losses incurred by the entity relating to its interests in structured entities. [Refer: Unconsolidated structured entities [member]]

example: IFRS 12 B26 b

ifrs-full

LossesOnChangeInFairValueOfDerivatives

X duration, debit

Losses on change in fair value of derivatives

The losses resulting from changes in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]]

common practice: IAS 1 85

ifrs-full

LossesOnDisposalsOfInvestmentProperties

X duration, debit

Losses on disposals of investment properties

The losses on disposals of investment properties. [Refer: Investment property]

common practice: IAS 1 112 c

ifrs-full

LossesOnDisposalsOfInvestments

X duration, debit

Losses on disposals of investments

The losses on the disposal of investments.

disclosure: IAS 1 98 d

ifrs-full

LossesOnDisposalsOfNoncurrentAssets

X duration, debit

Losses on disposals of non-current assets

The losses on disposals of non-current assets. [Refer: Non-current assets]

common practice: IAS 1 112 c

ifrs-full

LossesOnDisposalsOfPropertyPlantAndEquipment

X duration, debit

Losses on disposals of property, plant and equipment

The losses on the disposal of property, plant and equipment. [Refer: Property, plant and equipment]

disclosure: IAS 1 98 c

ifrs-full

LossesOnLitigationSettlements

X duration, debit

Losses on litigation settlements

The losses on settlements of litigation.

disclosure: IAS 1 98 f

ifrs-full

LTELicencesMember

member

LTE licences [member]

This member stands for Long Term Evolution licenses. [Refer: Licences and franchises]

common practice: IAS 38 119

ifrs-full

Machinery

X instant, debit

Machinery

The amount of property, plant and equipment representing long-lived, depreciable machinery used in operations. [Refer: Property, plant and equipment]

example: IAS 16 37 c

ifrs-full

MachineryMember

member

Machinery [member]

This member stands for a class of property, plant and equipment representing long-lived, depreciable machinery used in operations. [Refer: Property, plant and equipment]

example: IAS 16 37 c

ifrs-full

MajorBusinessCombinationMember

member

Major business combination [member]

This member stands for major business combinations. [Refer: Business combinations [member]]

example: IAS 10 22 a

ifrs-full

MajorComponentsOfTaxExpenseIncomeAbstract

Major components of tax expense (income) [abstract]

ifrs-full

MajorCustomersAxis

axis

Major customers [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 8 34

ifrs-full

MajorCustomersMember

member

Customers [member]

This member stands for customers. It also represents the standard value for the “Major customers” axis if no other member is used.

disclosure: IFRS 8 34

ifrs-full

MajorOrdinaryShareTransactionsMember

member

Major ordinary share transactions [member]

This member stands for major ordinary share transactions. [Refer: Ordinary shares [member]]

example: IAS 10 22 f

ifrs-full

MajorPurchasesOfAssetsMember

member

Major purchases of assets [member]

This member stands for major purchases of assets.

example: IAS 10 22 c

ifrs-full

ManagementConclusionOnFairPresentationAsConsequenceOfDeparture

text

Management conclusion on fair presentation as consequence of departure

The conclusion by management that the financial statements present fairly the entity’s financial position, financial performance and cash flows, when the entity has departed from a requirement of an IFRS.

disclosure: IAS 1 20 a

ifrs-full

MandatoryReserveDepositsAtCentralBanks

X instant, debit

Mandatory reserve deposits at central banks

The amount of reserve that is kept in deposit at a central bank to fulfil regulatory reserve requirements.

common practice: IAS 1 112 c

ifrs-full

MarketApproachMember

member

Market approach [member]

This member stands for a valuation technique that uses prices and other relevant information generated by market transactions involving identical or comparable (ie similar) assets, liabilities or a group of assets and liabilities, such as a business.

example: IFRS 13 62

ifrs-full

MarketComparableCompaniesMember

member

Market comparable companies [member]

This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from comparable entities (for example, EBITDA multiple, revenue multiple, discount for lack of marketability, control premium) in the current market. [Refer: Market approach [member]]

example: IFRS 13 IE63, example: IFRS 13 B5

ifrs-full

MarketComparablePricesMember

member

Market comparable prices [member]

This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from comparable prices (for example, price per square metre) in the current market. [Refer: Market approach [member]]

example: IFRS 13 IE63, example: IFRS 13 B5

ifrs-full

MarketRiskMember

member

Market risk [member]

This member stands for the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises three types of risk: currency risk, interest rate risk and other price risk. [Refer: Currency risk [member]; Interest rate risk [member]; Other price risk [member]; Financial instruments, class [member]]

disclosure: IFRS 17 124 – Effective 2021-01-01, disclosure: IFRS 17 125 – Effective 2021-01-01, disclosure: IFRS 17 127 – Effective 2021-01-01, disclosure: IFRS 17 128 a ii – Effective 2021-01-01, example: IFRS 7 32

ifrs-full

MarketsOfCustomersAxis

axis

Markets of customers [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

example: IFRS 15 B89 c

ifrs-full

MarketsOfCustomersMember

member

Markets of customers [member]

This member stands for all markets of customers. It also represents the standard value for the “Markets of customers” axis if no other member is used.

example: IFRS 15 B89 c

ifrs-full

MastheadsAndPublishingTitles

X instant, debit

Mastheads and publishing titles

The amount of intangible assets representing rights acquired through registration to use mastheads and publishing titles. [Refer: Intangible assets other than goodwill]

example: IAS 38 119 b

ifrs-full

MastheadsAndPublishingTitlesMember

member

Mastheads and publishing titles [member]

This member stands for a class of intangible assets representing rights acquired through registration to use mastheads and publishing titles. [Refer: Intangible assets other than goodwill]

example: IAS 38 119 b

ifrs-full

MaterialIncomeAndExpenseAbstract

Material income and expense [abstract]

ifrs-full

MaterialReconcilingItemsMember

member

Material reconciling items [member]

This member stands for material adjustments used to reconcile items in the entity’s financial statements.

disclosure: IFRS 8 28

ifrs-full

MatrixPricingMember

member

Matrix pricing [member]

This member stands for a specific mathematical valuation technique that is consistent with the market approach that is used principally to value some types of financial instruments, such as debt instruments, without relying exclusively on quoted prices for the specific securities, but rather relying on the securities’ relationship to other benchmark quoted securities. [Refer: Market approach [member]; Financial instruments, class [member]]

example: IFRS 13 B7

ifrs-full

MatureBiologicalAssetsMember

member

Mature biological assets [member]

This member stands for mature biological assets. Mature biological assets are those that have attained harvestable specifications (for consumable biological assets) or are able to sustain regular harvests (for bearer biological assets). [Refer: Biological assets]

example: IAS 41 43

ifrs-full

MaturityAnalysisForDerivativeFinancialLiabilities

text block

Disclosure of maturity analysis for derivative financial liabilities [text block]

The disclosure of a maturity analysis for derivative financial liabilities, including the remaining contractual maturities for those derivative financial liabilities for which contractual maturities are essential for an understanding of the timing of the cash flows. [Refer: Derivative financial liabilities]

disclosure: IFRS 7 39 b

ifrs-full

MaturityAnalysisForNonderivativeFinancialLiabilities

text block

Disclosure of maturity analysis for non-derivative financial liabilities [text block]

The disclosure of a maturity analysis for non-derivative financial liabilities (including issued financial guarantee contracts) that shows the remaining contractual maturities. [Refer: Derivative financial liabilities]

disclosure: IFRS 7 39 a

ifrs-full

MaturityAxis

axis

Maturity [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IAS 1 61, disclosure: IFRS 15 120 b i, disclosure: IFRS 16 97, disclosure: IFRS 16 94, disclosure: IFRS 17 109 – Effective 2021-01-01, disclosure: IFRS 17 120 – Effective 2021-01-01, disclosure: IFRS 17 132 b – Effective 2021-01-01, example: IFRS 7 B11, disclosure: IFRS 7 42E e, disclosure: IFRS 7 23B a

ifrs-full

MaximumExposureToCreditRisk

X instant

Maximum exposure to credit risk

The amount that best represents the maximum exposure to credit risk without taking into account any collateral held or other credit enhancements (for example, netting agreements that do not qualify for offset in accordance with IAS 32). [Refer: Credit risk [member]]

disclosure: IFRS 7 35K a, disclosure: IFRS 7 36 a – Expiry date 2021-01-01

ifrs-full

MaximumExposureToCreditRiskFinancialInstrumentsToWhichImpairmentRequirementsInIFRS9AreNotApplied

X instant

Maximum exposure to credit risk, financial instruments to which impairment requirements in IFRS 9 are not applied

The amount that best represents the maximum exposure to credit risk in relation to financial instruments to which impairment requirements in IFRS 9 are not applied. [Refer: Maximum exposure to credit risk]

disclosure: IFRS 7 36 a

ifrs-full

MaximumExposureToCreditRiskOfFinancialAssets

X instant

Maximum exposure to credit risk of financial assets designated as measured at fair value through profit or loss

The maximum exposure to the credit risk of financial assets designated as measured at fair value through profit or loss. [Refer: Credit risk [member]; Maximum exposure to credit risk]

disclosure: IFRS 7 9 a

ifrs-full

MaximumExposureToCreditRiskOfLoansOrReceivables

X instant

Maximum exposure to credit risk of loans or receivables

The maximum exposure to the credit risk of loans or receivables. [Refer: Loans and receivables; Credit risk [member]; Maximum exposure to credit risk]

disclosure: IFRS 7 9 a – Expiry date 2021-01-01

ifrs-full

MaximumExposureToCreditRiskThatArisesFromContractsWithinScopeOfIFRS17

X instant

Maximum exposure to credit risk that arises from contracts within scope of IFRS 17

The amount that best represents the maximum exposure at the end of the reporting period to credit risk that arises from contracts within the scope of IFRS 17. [Refer: Credit risk [member]]

disclosure: IFRS 17 131 a – Effective 2021-01-01

ifrs-full

MaximumExposureToLossFromContinuingInvolvement

X instant

Maximum exposure to loss from continuing involvement

The amount that best represents the entity’s maximum exposure to loss from its continuing involvement in derecognised financial assets.

disclosure: IFRS 7 42E c

ifrs-full

MaximumExposureToLossFromInterestsInStructuredEntities

X instant

Maximum exposure to loss from interests in structured entities

The amount that best represents the entity’s maximum exposure to loss from its interests in structured entities. [Refer: Unconsolidated structured entities [member]]

disclosure: IFRS 12 29 c

ifrs-full

MaximumLimitOfLossesOfStructuredEntitiesWhichEntityIsRequiredToAbsorbBeforeOtherParties

X instant, credit

Maximum limit of losses of structured entities which entity is required to absorb before other parties

The maximum limit of losses of structured entities that the entity is required to absorb before other parties. [Refer: Unconsolidated structured entities [member]]

example: IFRS 12 B26 d

ifrs-full

MeasurementAxis

axis

Measurement [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IAS 40 32A, disclosure: IAS 41 50, disclosure: IFRS 13 93 a

ifrs-full

MeasurementBasesPropertyPlantAndEquipment

text

Measurement bases, property, plant and equipment

The measurement bases used for determining the gross carrying amount for a class of property, plant and equipment. [Refer: Gross carrying amount [member]; Property, plant and equipment]

disclosure: IAS 16 73 a

ifrs-full

MeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration

X duration

Measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration

The amount of measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration if the initial accounting for a business combination is incomplete. The measurement period is the period after the acquisition date during which the acquirer may adjust the provisional amounts recognised for a business combination. [Refer: Non-controlling interests; Business combinations [member]]

disclosure: IFRS 3 B67 a iii

ifrs-full

MediaProductionExpense

X duration, debit

Media production expense

The amount of expense arising from media production.

common practice: IAS 1 112 c

ifrs-full

Merchandise

X instant, debit

Current merchandise

A classification of current inventory representing the amount of goods acquired for resale. [Refer: Inventories]

example: IAS 1 78 c, common practice: IAS 2 37

ifrs-full

MergerReserve

X instant, credit

Merger reserve

A component of equity that may result in relation to a business combination outside the scope of IFRS 3.

common practice: IAS 1 55

ifrs-full

MergerReserveMember

member

Merger reserve [member]

This member stands for a component of equity that may result in relation to a business combination outside the scope of IFRS 3.

common practice: IAS 1 108

ifrs-full

MethodOfAssessmentOfExpectedCreditLossesAxis

axis

Method of assessment of expected credit losses [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

example: IFRS 7 IG20B, example: IFRS 7 35H, example: IFRS 7 35I

ifrs-full

MethodOfAssessmentOfExpectedCreditLossesMember

member

Method of assessment of expected credit losses [member]

This member stands for all methods of assessment of expected credit losses. Expected credit losses are the weighted average of credit losses with the respective risks of a default occurring as the weights. This member also represents the standard value for the “Method of assessment of expected credit losses” axis if no other member is used.

example: IFRS 7 IG20B, example: IFRS 7 35H, example: IFRS 7 35I

ifrs-full

MethodOfDeterminingFairValueOfInstrumentsOrInterests

text

Description of method of measuring fair value of instruments or interests

The description of the method of measuring the fair value of equity interests of the acquirer transferred as consideration in a business combination. [Refer: Business combinations [member]]

disclosure: IFRS 3 B64 f iv

ifrs-full

MethodsAndAssumptionsUsedInPreparingSensitivityAnalysis

text

Description of methods and assumptions used in preparing sensitivity analysis

The description of methods and assumptions used when preparing a sensitivity analysis for types of market risk to which the entity is exposed. [Refer: Market risk [member]]

disclosure: IFRS 7 40 b

ifrs-full

MethodsOfGenerationAxis

axis

Methods of generation [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IAS 38 118

ifrs-full

MethodsOfGenerationMember

member

Methods of generation [member]

This member stands for all methods of generation. It also represents the standard value for the “Methods of generation” axis if no other member is used.

disclosure: IAS 38 118

ifrs-full

MethodsOfTranslationUsedToDetermineSupplementaryInformation

text

Description of methods of translation used to determine supplementary information

The description of the method of translation used to determine the entity’s supplementary information when the entity displays the information in a currency that is different from either its functional currency or its presentation currency.

disclosure: IAS 21 57 c

ifrs-full

MethodsToDetermineAmountOfChangesInFairValueOfFinancialAssetsAndFinancialLiabilitiesAttributableToChangesInCreditRisk

text

Description of methods to determine amount of changes in fair value of financial assets and financial liabilities attributable to changes in credit risk

The description of the methods used to determine the amount of changes in the fair value of financial assets and financial liabilities attributable to changes in credit risk, including an explanation of why the method is appropriate. [Refer: Credit risk [member]; Financial assets; Financial liabilities]

disclosure: IFRS 7 11 a

ifrs-full

MethodsUsedInPreparingSensitivityAnalysisReflectingInterdependenciesBetweenRiskVariables

text

Description of method, parameters and assumptions used in preparing sensitivity analysis reflecting interdependencies between risk variables

The description of method, parameters and assumptions used in preparing a sensitivity analysis, such as value-at-risk, that reflects interdependencies between risk variables (for example, interest rates and exchange rates) and is used to manage financial risks.

disclosure: IFRS 7 41 a

ifrs-full

MethodsUsedToMeasureContractsWithinScopeOfIFRS17Axis

axis

Methods used to measure contracts within scope of IFRS 17 [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 17 117 a – Effective 2021-01-01

ifrs-full

MethodsUsedToMeasureContractsWithinScopeOfIFRS17Member

member

Methods used to measure contracts within scope of IFRS 17 [member]

This member stands for the methods used to measure contracts within the scope of IFRS 17. It also represents the standard value for the “Methods used to measure contracts within scope of IFRS 17” axis if no other member is used.

disclosure: IFRS 17 117 a – Effective 2021-01-01

ifrs-full

MethodsUsedToMeasureRisk

text

Methods used to measure risk

The description of the methods used to measure risks arising from financial instruments. [Refer: Financial instruments, class [member]]

disclosure: IFRS 7 33 b

ifrs-full

MethodUsedToAccountForInvestmentsInAssociates

text

Method used to account for investments in associates

The description of the method used to account for investments in associates. [Refer: Associates [member]]

disclosure: IAS 27 16 c, disclosure: IAS 27 17 c

ifrs-full

MethodUsedToAccountForInvestmentsInJointVentures

text

Method used to account for investments in joint ventures

The description of the method used to account for investments in joint ventures. [Refer: Joint ventures [member]]

disclosure: IAS 27 16 c, disclosure: IAS 27 17 c

ifrs-full

MethodUsedToAccountForInvestmentsInSubsidiaries

text

Method used to account for investments in subsidiaries

The description of the method used to account for investments in subsidiaries. [Refer: Subsidiaries [member]]

disclosure: IAS 27 16 c, disclosure: IAS 27 17 c

ifrs-full

MethodUsedToDetermineSettlementAmountForPreexistingRelationshipForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination

text

Method used to determine settlement amount for pre-existing relationship for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination

The description of the method used to determine the settlement amount for pre-existing relationships for transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]]

disclosure: IFRS 3 B64 l iv

ifrs-full

MiningAssets

X instant, debit

Mining assets

The amount of assets related to mining activities of the entity.

common practice: IAS 16 37

ifrs-full

MiningAssetsMember

member

Mining assets [member]

This member stands for mining assets. [Refer: Mining assets]

common practice: IAS 16 37

ifrs-full

MiningPropertyMember

member

Mining property [member]

This member stands for property related to mining activities.

common practice: IAS 16 37

ifrs-full

MiningRightsMember

member

Mining rights [member]

This member stands for rights related to mining activities.

common practice: IAS 38 119

ifrs-full

MiscellaneousAssetsAbstract

Miscellaneous assets [abstract]

ifrs-full

MiscellaneousComponentsOfEquityAbstract

Miscellaneous components of equity [abstract]

ifrs-full

MiscellaneousCurrentAssetsAbstract

Miscellaneous current assets [abstract]

ifrs-full

MiscellaneousCurrentLiabilitiesAbstract

Miscellaneous current liabilities [abstract]

ifrs-full

MiscellaneousEquityAbstract

Miscellaneous equity [abstract]

ifrs-full

MiscellaneousLiabilitiesAbstract

Miscellaneous liabilities [abstract]

ifrs-full

MiscellaneousNoncurrentAssetsAbstract

Miscellaneous non-current assets [abstract]

ifrs-full

MiscellaneousNoncurrentLiabilitiesAbstract

Miscellaneous non-current liabilities [abstract]

ifrs-full

MiscellaneousOtherComprehensiveIncomeAbstract

Miscellaneous other comprehensive income [abstract]

ifrs-full

MiscellaneousOtherOperatingExpense

X duration, debit

Miscellaneous other operating expense

The amount of miscellaneous other operating expenses. [Refer: Other operating income (expense)]

common practice: IAS 1 112 c

ifrs-full

MiscellaneousOtherOperatingIncome

X duration, credit

Miscellaneous other operating income

The amount of miscellaneous other operating income. [Refer: Other operating income (expense)]

common practice: IAS 1 112 c

ifrs-full

MiscellaneousOtherProvisions

X instant, credit

Miscellaneous other provisions

The amount of miscellaneous other provisions. [Refer: Other provisions]

common practice: IAS 1 78 d

ifrs-full

MiscellaneousOtherProvisionsAbstract

Miscellaneous other provisions [abstract]

ifrs-full

MiscellaneousOtherProvisionsMember

member

Miscellaneous other provisions [member]

This member stands for miscellaneous other provisions. [Refer: Other provisions [member]]

disclosure: IAS 37 84

ifrs-full

MiscellaneousOtherReservesMember

member

Miscellaneous other reserves [member]

This member stands for a component of equity representing miscellaneous reserves that the entity does not separately disclose in the same statement or note. [Refer: Other reserves [member]]

common practice: IAS 1 108

ifrs-full

MiscellaneousTimeBandsAbstract

Miscellaneous time bands [abstract]

ifrs-full

ModelUsedToMeasureInvestmentProperty

text

Explanation of whether entity applied fair value model or cost model to measure investment property

The explanation of whether the entity applied the fair value model or the cost model to measure investment property. [Refer: Fair value model [member]; At cost [member]; Investment property]

disclosure: IAS 40 75 a

ifrs-full

MortgagesMember

member

Mortgages [member]

This member stands for a class of financial assets that represents loans to finance the purchase of assets where the asset acts as collateral to secure the loan.

example: IFRS 7 IG40B, example: IFRS 7 6, example: IFRS 7 IG20B

ifrs-full

MotorVehicles

X instant, debit

Motor vehicles

The amount of property, plant and equipment representing self-propelled ground vehicles used in the entity’s operations. [Refer: Property, plant and equipment]

example: IAS 16 37 f

ifrs-full

MotorVehiclesMember

member

Motor vehicles [member]

This member stands for a class of property, plant and equipment representing self-propelled ground vehicles used in the entity’s operations. [Refer: Property, plant and equipment]

example: IAS 16 37 f

ifrs-full

MultiemployerDefinedBenefitPlansMember

member

Multi-employer defined benefit plans [member]

This member stands for defined benefit plans (other than state plans) that: (a) pool the assets contributed by various entities that are not under common control; and (b) use those assets to provide benefits to employees of more than one entity, on the basis that contribution and benefit levels are determined without regard to the identity of the entity that employs the employees. [Refer: Defined benefit plans [member]]

disclosure: IAS 19 33 b, disclosure: IAS 19 34 b

ifrs-full

MultiperiodExcessEarningsMethodMember

member

Multi-period excess earnings method [member]

This member stands for a specific valuation technique consistent with the income approach that involves analysing the excess earnings over periods of time, and is used to measure the fair value of some intangible assets. [Refer: Income approach [member]]

example: IFRS 13 B11 c

ifrs-full

NameOfAcquiree

text

Name of acquiree

The name of the business or businesses that the acquirer obtains control of in a business combination. [Refer: Business combinations [member]]

disclosure: IFRS 3 B64 a

ifrs-full

NameOfAssociate

text

Name of associate

The name of an associate. [Refer: Associates [member]]

disclosure: IAS 27 17 b i, disclosure: IAS 27 16 b i, disclosure: IFRS 12 21 a i

ifrs-full

NameOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse

text

Name of entity whose consolidated financial statements have been produced for public use

The name of the entity’s ultimate or any intermediate parent whose consolidated financial statements that comply with IFRSs have been produced for public use. [Refer: Consolidated [member]; IFRSs [member]]

disclosure: IAS 27 16 a

ifrs-full

NameOfGovernmentAndNatureOfRelationshipWithGovernment

text

Name of government and nature of relationship with government

The name of the government and the nature of its relationship with the reporting entity (ie control, joint control or significant influence). [Refer: Government [member]]

disclosure: IAS 24 26 a

ifrs-full

NameOfJointOperation

text

Name of joint operation

The name of a joint operation. [Refer: Joint operations [member]]

disclosure: IFRS 12 21 a i

ifrs-full

NameOfJointVenture

text

Name of joint venture

The name of a joint venture. [Refer: Joint ventures [member]]

disclosure: IAS 27 17 b i, disclosure: IAS 27 16 b i, disclosure: IFRS 12 21 a i

ifrs-full

NameOfMostSeniorParentEntityProducingPubliclyAvailableFinancialStatements

text

Name of most senior parent entity producing publicly available financial statements

The name of most senior parent entity producing publicly available financial statements.

disclosure: IAS 24 13

ifrs-full

NameOfParentEntity

text

Name of parent entity

The name of the entity’s parent. [Refer: Parent [member]]

disclosure: IAS 1 138 c, disclosure: IAS 24 13

ifrs-full

NameOfReportingEntityOrOtherMeansOfIdentification

text

Name of reporting entity or other means of identification

The name of the reporting entity or other means of identification.

disclosure: IAS 1 51 a

ifrs-full

NameOfSubsidiary

text

Name of subsidiary

The name of a subsidiary. [Refer: Subsidiaries [member]]

disclosure: IAS 27 17 b i, disclosure: IAS 27 16 b i, disclosure: IFRS 12 12 a, disclosure: IFRS 12 19B a

ifrs-full

NameOfUltimateParentOfGroup

text

Name of ultimate parent of group

The name of the ultimate controlling party of the group.

disclosure: IAS 1 138 c, disclosure: IAS 24 13

ifrs-full

NamesOfEmployersAndEmployeeGroupsCovered

text

Names of employers and employee groups covered

The names of employers and employee groups covered in retirement benefit plans.

disclosure: IAS 26 36 a

ifrs-full

NatureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognition

text

Description of nature of transferred financial assets that are not derecognised in their entirety

The description of the nature of transferred financial assets that are not derecognised in their entirety. [Refer: Transferred financial assets that are not derecognised in their entirety [member]; Financial assets]

disclosure: IFRS 7 42D a

ifrs-full

NatureOfRisksAndRewardsOfOwnershipToWhichEntityRemainsExposed

text

Description of nature of risks and rewards of ownership to which entity is exposed

The description of the nature of the risks and rewards of ownership of transferred financial assets that are not derecognised in their entirety to which the entity is exposed. [Refer: Financial assets]

disclosure: IFRS 7 42D b

ifrs-full

NetAmountArisingFromInsuranceContractsMember

member

Net amount arising from insurance contracts [member]

This member stands for the net amount arising from insurance contracts. It also represents the standard value for the “Amounts arising from insurance contracts” axis if no other member is used. [Refer: Types of insurance contracts [member]]

common practice: IFRS 4 Disclosure – Expiry date 2021-01-01

ifrs-full

NetAmountsForPayfloatingReceivefixedInterestRateSwapsForWhichNetCashFlowsAreExchanged

X instant, credit

Net amounts for pay-floating (receive-fixed) interest rate swaps for which net cash flows are exchanged

The amount of contractual undiscounted cash flows in relation to net amounts for pay-floating (receive-fixed) interest rate swaps for which net cash flows are exchanged. [Refer: Swap contract [member]]

example: IFRS 7 B11D c

ifrs-full

NetAssetsLiabilities

X instant, debit

Assets (liabilities)

The amount of assets less the amount of liabilities.

common practice: IAS 1 112 c, example: IFRS 1 IG63

ifrs-full

NetAssetsLiabilitiesAbstract

Net assets (liabilities) [abstract]

ifrs-full

NetAssetValueMember

member

Net asset value [member]

This member stands for a valuation technique that compares the value of assets and liabilities.

example: IFRS 13 IE63, example: IFRS 13 93 d

ifrs-full

NetCurrentAssetsLiabilitiesAbstract

Net current assets (liabilities) [abstract]

ifrs-full

NetDebt

X instant, credit

Net debt

The amount of net debt of the entity.

common practice: IAS 1 112 c

ifrs-full

NetDeferredTaxAssets

X instant, debit

Net deferred tax assets

The amount of deferred tax assets net of deferred tax liabilities, when the absolute amount of deferred tax assets is greater than the absolute amount of deferred tax liabilities. [Refer: Deferred tax assets; Deferred tax liabilities]

common practice: IAS 12 81 g i

ifrs-full

NetDeferredTaxAssetsAndLiabilitiesAbstract

Net deferred tax assets and liabilities [abstract]

ifrs-full

NetDeferredTaxLiabilities

X instant, credit

Net deferred tax liabilities

The amount of deferred tax liabilities net of deferred tax assets, when the absolute amount of deferred tax liabilities is greater than the absolute amount of deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities]

common practice: IAS 12 81 g i

ifrs-full

NetDefinedBenefitLiabilityAssetAxis

axis

Net defined benefit liability (asset) [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IAS 19 140 a

ifrs-full

NetDefinedBenefitLiabilityAssetMember

member

Net defined benefit liability (asset) [member]

This member stands for the net defined benefit liability (asset). It also represents the standard value for the “Net defined benefit liability (asset)” axis if no other member is used. [Refer: Net defined benefit liability (asset)]

disclosure: IAS 19 140 a

ifrs-full

NetEarnedPremium

X duration, credit

Net earned premium

The amount of premiums earned on insurance contracts net of reinsurance premiums. [Refer: Types of insurance contracts [member]]

common practice: IAS 1 85

ifrs-full

NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements

X instant, debit

Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements

The amount remaining after deducting the amounts subject to an enforceable master netting arrangement or similar agreement that were not set off against financial assets, from the net amount of financial assets subject to offsetting or subject to an enforceable master netting arrangement or similar agreement presented in the statement of financial position.

disclosure: IFRS 7 13C e

ifrs-full

NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsAbstract

Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements [abstract]

ifrs-full

NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPosition

X instant, debit

Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position

The net amount of financial assets that are subject either to offsetting or to an enforceable master netting arrangement or similar agreement, presented in the statement of financial position. [Refer: Financial assets]

disclosure: IFRS 7 13C c

ifrs-full

NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPositionAbstract

Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position [abstract]

ifrs-full

NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements

X instant, credit

Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements

The amount remaining after deducting the amounts subject to an enforceable master netting arrangement or similar agreement that were not set off against financial liabilities, from the net amount of financial liabilities subject to offsetting or subject to an enforceable master netting arrangement or similar agreement presented in the statement of financial position.

disclosure: IFRS 7 13C e

ifrs-full

NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsAbstract

Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements [abstract]

ifrs-full

NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPosition

X instant, credit

Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position

The net amount of financial liabilities that are subject either to offsetting or to an enforceable master netting arrangement or similar agreement, presented in the statement of financial position. [Refer: Financial liabilities]

disclosure: IFRS 7 13C c

ifrs-full

NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPositionAbstract

Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position [abstract]

ifrs-full

NetForeignExchangeGain

X duration, credit

Net foreign exchange gain

The net gain arising from foreign exchange differences. [Refer: Foreign exchange gain (loss)]

common practice: IAS 21 52 a

ifrs-full

NetForeignExchangeLoss

X duration, debit

Net foreign exchange loss

The net loss arising from foreign exchange differences. [Refer: Foreign exchange gain (loss)]

common practice: IAS 21 52 a

ifrs-full

NetInvestmentInFinanceLease

X instant, debit

Net investment in finance lease

The gross investment in the finance lease discounted at the interest rate implicit in the lease. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. Gross investment in the finance lease is the sum of: (a) the lease payments receivable by a lessor under a finance lease; and (b) any unguaranteed residual value accruing to the lessor. Interest rate implicit in the lease is the rate of interest that causes the present value of (a) the lease payments and (b) the unguaranteed residual value to equal to the sum of (i) the fair value of the underlying asset and (ii) the initial direct costs of the lessor.

disclosure: IFRS 16 94

ifrs-full

NetLiabilitiesOrAssetsForRemainingCoverageExcludingLossComponentMember

member

Net liabilities or assets for remaining coverage excluding loss component [member]

This member stands for the net liabilities or assets for the remaining coverage component, excluding any loss component. A liability for remaining coverage is an entity’s obligation to investigate and pay valid claims under existing insurance contracts for insured events that have not yet occurred (ie the obligation that relates to the unexpired portion of the coverage period). [Refer: Insurance contracts [member]; Loss component [member]]

disclosure: IFRS 17 100 a – Effective 2021-01-01

ifrs-full

NetMovementInDeferredTaxArisingFromRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss

X duration, credit

Net movement in deferred tax arising from regulatory deferral account balances related to profit or loss

The amount of the net movement in deferred tax arising from regulatory deferral account balances related to profit or loss. [Refer: Deferred tax asset associated with regulatory deferral account balances; Deferred tax liability associated with regulatory deferral account balances; Profit (loss)]

disclosure: IFRS 14 24, disclosure: IFRS 14 B12 b

ifrs-full

NetMovementInOtherRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss

X duration, credit

Net movement in other regulatory deferral account balances related to profit or loss

The amount of the net movement in regulatory deferral account balances related to profit or loss that the entity does not separately disclose in the same statement or note. [Refer: Net movement in regulatory deferral account balances related to profit or loss]

common practice: IFRS 14 IE5, common practice: IFRS 14 25

ifrs-full

NetMovementInRegulatoryDeferralAccountBalancesRelatedToOtherComprehensiveIncomeAbstract

Net movement in regulatory deferral account balances related to other comprehensive income [abstract]

ifrs-full

NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss

X duration, credit

Net movement in regulatory deferral account balances related to profit or loss

The amount of the net movement in regulatory deferral account balances related to profit or loss. [Refer: Regulatory deferral account balances [member]; Profit (loss)]

disclosure: IFRS 14 23, disclosure: IFRS 14 35

ifrs-full

NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAbstract

Net movement in regulatory deferral account balances related to profit or loss [abstract]

ifrs-full

NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTax

X duration, credit

Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax

The amount of the net movement in regulatory deferral account balances related to profit or loss and the net movement in related deferred tax. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Net movement in deferred tax arising from regulatory deferral account balances related to profit or loss]

disclosure: IFRS 14 24, disclosure: IFRS 14 B12 a

ifrs-full

NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAbstract

Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax [abstract]

ifrs-full

NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAttributableToNoncontrollingInterests

X duration, credit

Net movement in regulatory deferral account balances related to profit or loss, attributable to non-controlling interests

The amount of the net movement in regulatory deferral account balances related to profit or loss that is attributable to non-controlling interests. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Non-controlling interests]

disclosure: IFRS 14 B25

ifrs-full

NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossDirectlyAssociatedWithDiscontinuedOperation

X duration, credit

Net movement in regulatory deferral account balances related to profit or loss directly associated with discontinued operation

The amount of the net movement in regulatory deferral account balances related to profit or loss that are directly associated with a discontinued operation. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Discontinued operations [member]]

disclosure: IFRS 14 25

ifrs-full

NetworkInfrastructureMember

member

Network infrastructure [member]

This member stands for a class of property, plant and equipment representing network infrastructure. [Refer: Property, plant and equipment]

common practice: IAS 16 37

ifrs-full

NewIFRSsAxis

axis

New IFRSs [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IAS 8 30 b

ifrs-full

NewIFRSsMember

member

New IFRSs [member]

This member stands for IFRSs that have been issued but are not yet effective. It also represents the standard value for the “New IFRSs” axis if no other member is used. [Refer: IFRSs [member]]

disclosure: IAS 8 30 b

ifrs-full

NewLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination

X duration, credit

New liabilities, contingent liabilities recognised in business combination

The amount recognised for new contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination]

common practice: IFRS 3 B67 c

ifrs-full

NewProvisionsOtherProvisions

X duration, credit

New provisions, other provisions

The amount recognised for new other provisions. [Refer: Other provisions]

common practice: IAS 37 84 b

ifrs-full

NineYearsBeforeReportingYearMember

member

Nine years before reporting year [member]

This member stands for a year that ended nine years before the end of the reporting year.

disclosure: IFRS 17 130 – Effective 2021-01-01

ifrs-full

NominalAmountOfHedgingInstrument

X.XX instant

Nominal amount of hedging instrument

The nominal amount of a hedging instrument. [Refer: Hedging instruments [member]]

disclosure: IFRS 7 23B a, disclosure: IFRS 7 24A d

ifrs-full

NominalAmountOfHedgingInstrumentsInHedgingRelationshipsToWhichAmendmentsForInterestRateBenchmarkReformAreApplied

X instant

Nominal amount of hedging instruments in hedging relationships to which amendments for interest rate benchmark reform are applied

The nominal amount of the hedging instruments in hedging relationships to which the entity is applying the exceptions in the scope of the amendments for interest rate benchmark reform. [Refer: Nominal amount of hedging instrument]

disclosure: IFRS 7.24H e

ifrs-full

NominalOrPrincipalAmountOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRisk

X instant

Nominal or principal amount of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk

The nominal or principal amount of a financial instrument on discontinuation of its measurement at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Financial instruments, class [member]]

disclosure: IFRS 7 24G c

ifrs-full

NonadjustingEventsAfterReportingPeriodAxis

axis

Non-adjusting events after reporting period [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IAS 10 21

ifrs-full

NonadjustingEventsMember

member

Non-adjusting events after reporting period [member]

This member stands for events that occur between the end of the reporting period and the date when the financial statements are authorised for issue and are indicative of conditions that arose after the reporting period. It also represents the standard value for the “Non-adjusting events after reporting period” axis if no other member is used.

disclosure: IAS 10 21

ifrs-full

NoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssue

X instant, debit

Non-cash assets declared for distribution to owners before financial statements authorised for issue

The amount of non-cash assets declared for distribution as a dividend when the declaration date is after the end of the reporting period but before the financial statements are authorised for issue.

disclosure: IFRIC 17 17 b

ifrs-full

NoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssueAtFairValue

X instant, debit

Non-cash assets declared for distribution to owners before financial statements authorised for issue, at fair value

The fair value of non-cash assets declared for distribution as a dividend when the declaration date is after the end of the reporting period but before the financial statements are authorised for issue. [Refer: At fair value [member]; Non-cash assets declared for distribution to owners before financial statements authorised for issue]

disclosure: IFRIC 17 17 c

ifrs-full

NoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral

X instant, debit

Non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral

The amount of non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral.

disclosure: IFRS 9 3.2.23 a, disclosure: IAS 39 37 a – Expiry date 2021-01-01

ifrs-full

NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate

X instant, credit

Non-controlling interest in acquiree recognised at acquisition date

The amount of non-controlling interest in the acquiree recognised at the acquisition date for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: Business combinations [member]]

disclosure: IFRS 3 B64 o i

ifrs-full

NoncontrollingInterests

X instant, credit

Non-controlling interests

The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Subsidiaries [member]]

disclosure: IAS 1 54 q, disclosure: IFRS 10 22, disclosure: IFRS 12 12 f

ifrs-full

NoncontrollingInterestsMember

member

Non-controlling interests [member]

This member stands for equity in a subsidiary not attributable, directly or indirectly, to the parent.

disclosure: IAS 1 106

ifrs-full

NoncurrentAccruedIncome

X instant, debit

Non-current accrued income

The amount of non-current accrued income. [Refer: Accrued income]

common practice: IAS 1 112 c

ifrs-full

NoncurrentAdvances

X instant, credit

Non-current advances received

The non-current amount of payments received for goods or services to be provided in the future. [Refer: Advances received]

common practice: IAS 1 55

ifrs-full

NoncurrentAssets

X instant, debit

Non-current assets

The amount of assets that do not meet the definition of current assets. [Refer: Current assets]

disclosure: IAS 1 66, disclosure: IFRS 12 B12 b ii, example: IFRS 12 B10 b

ifrs-full

NoncurrentAssetsAbstract

Non-current assets [abstract]

ifrs-full

NoncurrentAssetsHeldForSaleMember

member

Non-current assets held for sale [member]

This member stands for non-current assets that are available for immediate sale in their present condition, subject only to terms that are usual and customary for sales of such assets, and for which sale is highly probable. [Refer: Non-current assets]

example: IFRS 13 IE60, example: IFRS 13 94, common practice: IFRS 5 38

ifrs-full

NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForDistributionToOwners

X instant, debit

Non-current assets or disposal groups classified as held for distribution to owners

The amount of non-current assets or disposal groups classified as held for distribution to owners. [Refer: Non-current assets]

disclosure: IFRS 5 38, disclosure: IFRS 5 5A

ifrs-full

NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale

X instant, debit

Non-current assets or disposal groups classified as held for sale

The amount of non-current assets or disposal groups classified as held for sale. [Refer: Disposal groups classified as held for sale [member]]

disclosure: IFRS 5 38

ifrs-full

NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleMember

member

Non-current assets or disposal groups classified as held for sale [member]

This member stands for non-current assets or disposal groups classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Non-current assets held for sale [member]]

common practice: IAS 36 127

ifrs-full

NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners

X instant, debit

Non-current assets or disposal groups classified as held for sale or as held for distribution to owners

The amount of non-current assets or disposal groups classified as held for sale or as held for distribution to owners. [Refer: Non-current assets or disposal groups classified as held for distribution to owners; Non-current assets or disposal groups classified as held for sale]

disclosure: IAS 1 54 j

ifrs-full

NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwnersAbstract

Non-current assets or disposal groups classified as held for sale or as held for distribution to owners [abstract]

ifrs-full

NoncurrentAssetsOtherThanFinancialInstrumentsDeferredTaxAssetsPostemploymentBenefitAssetsAndRightsArisingUnderInsuranceContracts

X instant, debit

Non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets, and rights arising under insurance contracts

The amount of non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets and rights arising under insurance contracts. [Refer: Deferred tax assets; Financial instruments, class [member]; Non-current assets; Types of insurance contracts [member]]

disclosure: IFRS 8 33 b

ifrs-full

NoncurrentAssetsRecognisedAsOfAcquisitionDate

X instant, debit

Non-current assets recognised as of acquisition date

The amount recognised as of the acquisition date for non-current assets acquired in a business combination. [Refer: Business combinations [member]]

common practice: IFRS 3 B64 i

ifrs-full

NoncurrentBiologicalAssets

X instant, debit

Non-current biological assets

The amount of non-current biological assets. [Refer: Biological assets]

disclosure: IAS 1 54 f

ifrs-full

NoncurrentBiologicalAssetsMember

member

Non-current biological assets [member]

This member stands for non-current biological assets. [Refer: Biological assets]

common practice: IAS 41 50

ifrs-full

NoncurrentContractAssets

X instant, debit

Non-current contract assets

The amount of non-current contract assets. [Refer: Contract assets]

disclosure: IFRS 15 105

ifrs-full

NoncurrentContractLiabilities

X instant, credit

Non-current contract liabilities

The amount of non-current contract liabilities. [Refer: Contract liabilities]

disclosure: IFRS 15 105

ifrs-full

NoncurrentDebtInstrumentsIssued

X instant, credit

Non-current debt instruments issued

The amount of non-current debt instruments issued. [Refer: Debt instruments issued]

common practice: IAS 1 55

ifrs-full

NoncurrentDepositsFromCustomers

X instant, credit

Non-current deposits from customers

The amount of non-current deposits from customers. [Refer: Deposits from customers]

common practice: IAS 1 55

ifrs-full

NoncurrentDerivativeFinancialAssets

X instant, debit

Non-current derivative financial assets

The amount of non-current derivative financial assets. [Refer: Derivative financial assets]

common practice: IAS 1 55

ifrs-full

NoncurrentDerivativeFinancialLiabilities

X instant, credit

Non-current derivative financial liabilities

The amount of non-current derivative financial liabilities. [Refer: Derivative financial liabilities]

common practice: IAS 1 55

ifrs-full

NoncurrentDividendPayables

X instant, credit

Non-current dividend payables

The amount of non-current dividend payables. [Refer: Dividend payables]

common practice: IAS 1 55

ifrs-full

NoncurrentExciseTaxPayables

X instant, credit

Non-current excise tax payables

The amount of non-current excise tax payables. [Refer: Excise tax payables]

common practice: IAS 1 78

ifrs-full

NoncurrentFinanceLeaseReceivables

X instant, debit

Non-current finance lease receivables

The amount of non-current finance lease receivables. [Refer: Finance lease receivables]

common practice: IAS 1 55

ifrs-full

NoncurrentFinancialAssets

X instant, debit

Non-current financial assets

The amount of non-current financial assets. [Refer: Financial assets]

disclosure: IFRS 7 25

ifrs-full

NoncurrentFinancialAssetsAtAmortisedCost

X instant, debit

Non-current financial assets at amortised cost

The amount of non-current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]

disclosure: IFRS 7 8 f

ifrs-full

NoncurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome

X instant, debit

Non-current financial assets at fair value through other comprehensive income

The amount of non-current financial assets at fair value through other comprehensive income. [Refer: Financial assets at fair value through other comprehensive income]

disclosure: IFRS 7 8 h

ifrs-full

NoncurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract

Non-current financial assets at fair value through other comprehensive income [abstract]

ifrs-full

NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss

X instant, debit

Non-current financial assets at fair value through profit or loss

The amount of non-current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]

disclosure: IFRS 7 8 a

ifrs-full

NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstract

Non-current financial assets at fair value through profit or loss [abstract]

ifrs-full

NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading

X instant, debit

Non-current financial assets at fair value through profit or loss, classified as held for trading

The amount of non-current financial assets that are measured at fair value through profit or loss and that are classified as held for trading. [Refer: Financial assets at fair value through profit or loss, classified as held for trading]

common practice: IAS 1 55, disclosure: IFRS 7 8 a – Expiry date 2021-01-01

ifrs-full

NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition

X instant, debit

Non-current financial assets at fair value through profit or loss, designated upon initial recognition or subsequently

The amount of non-current financial assets measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently]

disclosure: IFRS 7 8 a

ifrs-full

NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue

X instant, debit

Non-current financial assets at fair value through profit or loss, mandatorily measured at fair value

The amount of non-current financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value]

disclosure: IFRS 7 8 a

ifrs-full

NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments

X instant, debit

Non-current financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments

The amount of non-current financial assets at fair value through profit or loss measured as such in accordance with the exemption for reacquisition of own equity instruments. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments]

disclosure: IFRS 7 8 a – Effective 2021-01-01

ifrs-full

NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities

X instant, debit

Non-current financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities

The amount of non-current financial assets at fair value through profit or loss measured as such in accordance with the exemption for repurchase of own financial liabilities. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities]

disclosure: IFRS 7 8 a – Effective 2021-01-01

ifrs-full

NoncurrentFinancialAssetsAvailableforsale

X instant, debit

Non-current financial assets available-for-sale

The amount of non-current financial assets available-for-sale. [Refer: Financial assets available-for-sale; Non-current financial assets]

disclosure: IFRS 7 8 d – Expiry date 2021-01-01

ifrs-full

NoncurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome

X instant, debit

Non-current financial assets measured at fair value through other comprehensive income

The amount of non-current financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income]

disclosure: IFRS 7 8 h

ifrs-full

NoncurrentFinancialLiabilities

X instant, credit

Non-current financial liabilities

The amount of non-current financial liabilities. [Refer: Financial liabilities]

disclosure: IFRS 7 25

ifrs-full

NoncurrentFinancialLiabilitiesAtAmortisedCost

X instant, credit

Non-current financial liabilities at amortised cost

The amount of non-current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]

disclosure: IFRS 7 8 g, disclosure: IFRS 7 8 f – Expiry date 2021-01-01

ifrs-full

NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss

X instant, credit

Non-current financial liabilities at fair value through profit or loss

The amount of non-current financial liabilities measured at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss]

disclosure: IFRS 7 8 e

ifrs-full

NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract

Non-current financial liabilities at fair value through profit or loss [abstract]

ifrs-full

NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading

X instant, credit

Non-current financial liabilities at fair value through profit or loss, classified as held for trading

The amount of non-current financial liabilities at fair value through profit or loss that meet the definition of held for trading. [Refer: Non-current financial liabilities at fair value through profit or loss]

disclosure: IFRS 7 8 e

ifrs-full

NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition

X instant, credit

Non-current financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently

The amount of non-current financial liabilities measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]

disclosure: IFRS 7 8 e

ifrs-full

NoncurrentGovernmentGrants

X instant, credit

Non-current government grants

The amount of non-current government grants recognised on the statement of financial position as deferred income. [Refer: Government [member]; Deferred income; Government grants]

common practice: IAS 1 55

ifrs-full

NoncurrentHeldtomaturityInvestments

X instant, debit

Non-current held-to-maturity investments

The amount of non-current held-to-maturity investments. [Refer: Held-to-maturity investments]

disclosure: IFRS 7 8 b – Expiry date 2021-01-01

ifrs-full

NoncurrentInterestPayable

X instant, credit

Non-current interest payable

The amount of non-current interest payable. [Refer: Interest payable]

common practice: IAS 1 112 c

ifrs-full

NoncurrentInterestReceivable

X instant, debit

Non-current interest receivable

The amount of non-current interest receivable. [Refer: Interest receivable]

common practice: IAS 1 112 c

ifrs-full

NoncurrentInventories

X instant, debit

Non-current inventories

The amount of non-current inventories. [Refer: Inventories]

disclosure: IAS 1 54 g

ifrs-full

NoncurrentInventoriesArisingFromExtractiveActivitiesAbstract

Non-current inventories arising from extractive activities [abstract]

ifrs-full

NoncurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncome

X instant, debit

Non-current investments in equity instruments designated at fair value through other comprehensive income

The amount of non-current investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income]

disclosure: IFRS 7 8 h

ifrs-full

NoncurrentInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod

X instant, debit

Non-current investments other than investments accounted for using equity method

The amount of non-current investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Non-current assets; Investments other than investments accounted for using equity method]

common practice: IAS 1 55

ifrs-full

NoncurrentLeaseLiabilities

X instant, credit

Non-current lease liabilities

The amount of non-current lease liabilities. [Refer: Lease liabilities]

disclosure: IFRS 16 47 b

ifrs-full

NoncurrentLeasePrepayments

X instant, debit

Non-current lease prepayments

The amount of non-current prepayments for leases. [Refer: Non-current prepayments]

common practice: IAS 1 55

ifrs-full

NoncurrentLiabilities

X instant, credit

Non-current liabilities

The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities]

disclosure: IAS 1 69, disclosure: IFRS 12 B12 b iv, example: IFRS 12 B10 b

ifrs-full

NoncurrentLiabilitiesAbstract

Non-current liabilities [abstract]

ifrs-full

NoncurrentLiabilitiesRecognisedAsOfAcquisitionDate

X instant, credit

Non-current liabilities recognised as of acquisition date

The amount recognised as of the acquisition date for non-current liabilities assumed in a business combination. [Refer: Business combinations [member]]

common practice: IFRS 3 B64 i

ifrs-full

NoncurrentLoansAndReceivables

X instant, debit

Non-current loans and receivables

The amount of non-current loans and receivables. [Refer: Loans and receivables]

disclosure: IFRS 7 8 c – Expiry date 2021-01-01

ifrs-full

NoncurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral

X instant, debit

Non-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral

The amount of non-current non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral.

disclosure: IFRS 9 3.2.23 a, disclosure: IAS 39 37 a – Expiry date 2021-01-01

ifrs-full

NoncurrentOreStockpiles

X instant, debit

Non-current ore stockpiles

A classification of non-current inventory representing the amount of ore stockpiles. [Refer: Inventories]

common practice: IAS 2 37

ifrs-full

NoncurrentPayables

X instant, credit

Trade and other non-current payables

The amount of non-current trade payables and non-current other payables. [Refer: Other non-current payables; Non-current trade payables]

disclosure: IAS 1 54 k

ifrs-full

NoncurrentPayablesAbstract

Trade and other non-current payables [abstract]

ifrs-full

NoncurrentPayablesForPurchaseOfEnergy

X instant, credit

Non-current payables for purchase of energy

The amount of non-current payables for the purchase of energy. [Refer: Payables for purchase of energy]

common practice: IAS 1 78

ifrs-full

NoncurrentPayablesForPurchaseOfNoncurrentAssets

X instant, credit

Non-current payables for purchase of non-current assets

The amount of non-current payables for the purchase of non-current assets. [Refer: Payables for purchase of non-current assets]

common practice: IAS 1 78

ifrs-full

NoncurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTax

X instant, credit

Non-current payables on social security and taxes other than income tax

The amount of non-current payables on social security and taxes other than incomes tax. [Refer: Payables on social security and taxes other than income tax]

common practice: IAS 1 78

ifrs-full

NoncurrentPayablesToRelatedParties

X instant, credit

Non-current payables to related parties

The amount of non-current payables due to related parties. [Refer: Related parties [member]; Payables to related parties]

common practice: IAS 1 78

ifrs-full

NoncurrentPayablesToTradeSuppliers

X instant, credit

Non-current trade payables

The non-current amount of payment due to suppliers for goods and services used in the entity’s business. [Refer: Trade payables]

common practice: IAS 1 78

ifrs-full

NoncurrentPortionOfNoncurrentBondsIssued

X instant, credit

Non-current portion of non-current bonds issued

The non-current portion of non-current bonds issued. [Refer: Bonds issued]

common practice: IAS 1 112 c

ifrs-full

NoncurrentPortionOfNoncurrentBorrowingsByTypeAbstract

Non-current portion of non-current borrowings, by type [abstract]

ifrs-full

NoncurrentPortionOfNoncurrentCommercialPapersIssued

X instant, credit

Non-current portion of non-current commercial papers issued

The non-current portion of non-current commercial paper issued. [Refer: Commercial papers issued]

common practice: IAS 1 112 c

ifrs-full

NoncurrentPortionOfNoncurrentLoansReceived

X instant, credit

Non-current portion of non-current loans received

The non-current portion of non-current loans received. [Refer: Loans received]

common practice: IAS 1 112 c

ifrs-full

NoncurrentPortionOfNoncurrentNotesAndDebenturesIssued

X instant, credit

Non-current portion of non-current notes and debentures issued

The non-current portion of non-current notes and debentures issued. [Refer: Notes and debentures issued]

common practice: IAS 1 112 c

ifrs-full

NoncurrentPortionOfNoncurrentSecuredBankLoansReceived

X instant, credit

Non-current portion of non-current secured bank loans received

The non-current portion of non-current secured bank loans received. [Refer: Secured bank loans received]

common practice: IAS 1 112 c

ifrs-full

NoncurrentPortionOfNoncurrentUnsecuredBankLoansReceived

X instant, credit

Non-current portion of non-current unsecured bank loans received

The non-current portion of non-current unsecured bank loans received. [Refer: Unsecured bank loans received]

common practice: IAS 1 112 c

ifrs-full

NoncurrentPortionOfOtherNoncurrentBorrowings

X instant, credit

Non-current portion of other non-current borrowings

The non-current portion of non-current other borrowings. [Refer: Other borrowings]

common practice: IAS 1 112 c

ifrs-full

NoncurrentPrepayments

X instant, debit

Non-current prepayments

The amount of non-current prepayments. [Refer: Prepayments]

example: IAS 1 78 b

ifrs-full

NoncurrentPrepaymentsAndNoncurrentAccruedIncome

X instant, debit

Non-current prepayments and non-current accrued income

The amount of non-current prepayments and non-current accrued income. [Refer: Prepayments; Accrued income]

common practice: IAS 1 112 c

ifrs-full

NoncurrentPrepaymentsAndNoncurrentAccruedIncomeAbstract

Non-current prepayments and non-current accrued income [abstract]

ifrs-full

NoncurrentProgrammingAssets

X instant, debit

Non-current programming assets

The amount of non-current programming assets. [Refer: Programming assets]

common practice: IAS 1 55

ifrs-full

NoncurrentProvisions

X instant, credit

Non-current provisions

The amount of non-current provisions. [Refer: Provisions]

disclosure: IAS 1 54 l

ifrs-full

NoncurrentProvisionsAbstract

Non-current provisions [abstract]

ifrs-full

NoncurrentProvisionsForEmployeeBenefits

X instant, credit

Non-current provisions for employee benefits

The amount of non-current provisions for employee benefits. [Refer: Provisions for employee benefits]

disclosure: IAS 1 78 d

ifrs-full

NoncurrentReceivables

X instant, debit

Trade and other non-current receivables

The amount of non-current trade receivables and non-current other receivables. [Refer: Non-current trade receivables; Other non-current receivables]

disclosure: IAS 1 54 h, disclosure: IAS 1 78 b

ifrs-full

NoncurrentReceivablesAbstract

Trade and other non-current receivables [abstract]

ifrs-full

NoncurrentReceivablesDueFromAssociates

X instant, debit

Non-current receivables due from associates

The amount of non-current receivables due from associates. [Refer: Associates [member]]

common practice: IAS 1 78 b

ifrs-full

NoncurrentReceivablesDueFromJointVentures

X instant, debit

Non-current receivables due from joint ventures

The amount of non-current receivables due from joint ventures. [Refer: Joint ventures [member]]

common practice: IAS 1 78 b

ifrs-full

NoncurrentReceivablesDueFromRelatedParties

X instant, debit

Non-current receivables due from related parties

The amount of non-current receivables due from related parties. [Refer: Related parties [member]]

example: IAS 1 78 b

ifrs-full

NoncurrentReceivablesFromContractsWithCustomers

X instant, debit

Non-current receivables from contracts with customers

The amount of non-current receivables from contracts with customers. [Refer: Receivables from contracts with customers]

disclosure: IFRS 15 105

ifrs-full

NoncurrentReceivablesFromRentalOfProperties

X instant, debit

Non-current receivables from rental of properties

The amount of non-current receivables from rental of properties. [Refer: Receivables from rental of properties]

common practice: IAS 1 78 b

ifrs-full

NoncurrentReceivablesFromSaleOfProperties

X instant, debit

Non-current receivables from sale of properties

The amount of non-current receivables from sale of properties. [Refer: Receivables from sale of properties]

common practice: IAS 1 78 b

ifrs-full

NoncurrentReceivablesFromTaxesOtherThanIncomeTax

X instant, debit

Non-current receivables from taxes other than income tax

The amount of non-current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax]

common practice: IAS 1 78 b

ifrs-full

NoncurrentRecognisedAssetsDefinedBenefitPlan

X instant, debit

Non-current net defined benefit asset

The amount of non-current net defined benefit asset. [Refer: Net defined benefit asset]

common practice: IAS 1 55

ifrs-full

NoncurrentRecognisedLiabilitiesDefinedBenefitPlan

X instant, credit

Non-current net defined benefit liability

The amount of non-current net defined benefit liability. [Refer: Net defined benefit liability]

common practice: IAS 1 55

ifrs-full

NoncurrentRefundsProvision

X instant, credit

Non-current refunds provision

The amount of non-current provision for refunds. [Refer: Refunds provision]

example: IAS 37 Example 4 Refunds policy, example: IAS 37 87

ifrs-full

NoncurrentRestrictedCashAndCashEquivalents

X instant, debit

Non-current restricted cash and cash equivalents

The amount of non-current restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]

common practice: IAS 1 55

ifrs-full

NoncurrentRetentionPayables

X instant, credit

Non-current retention payables

The amount of non-current retention payables. [Refer: Retention payables]

common practice: IAS 1 78

ifrs-full

NoncurrentTradeReceivables

X instant, debit

Non-current trade receivables

The amount of non-current trade receivables. [Refer: Trade receivables]

example: IAS 1 78 b

ifrs-full

NoncurrentValueAddedTaxPayables

X instant, credit

Non-current value added tax payables

The amount of non-current value added tax payables. [Refer: Value added tax payables]

common practice: IAS 1 78

ifrs-full

NoncurrentValueAddedTaxReceivables

X instant, debit

Non-current value added tax receivables

The amount of non-current value added tax receivables. [Refer: Value added tax receivables]

common practice: IAS 1 78 b

ifrs-full

NonderivativeFinancialLiabilitiesUndiscountedCashFlows

X instant, credit

Non-derivative financial liabilities, undiscounted cash flows

The amount of contractual undiscounted cash flows in relation to non-derivative financial liabilities.

disclosure: IFRS 7 39 a

ifrs-full

NonderivativeInvestmentContractLiabilitiesMeasuredAtFairValueThroughProfitOrLossApplyingIAS39

X instant, credit

Non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39

The amount of non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39. [Refer: Derivatives [member]]

disclosure: IFRS 4 39C a – Expiry date 2021-01-01

ifrs-full

NongovernmentCustomersMember

member

Non-government customers [member]

This member stands for non-government customers. [Refer: Government [member]]

example: IFRS 15 B89 c

ifrs-full

NoninsuranceAssetsAcquiredByExercisingRightsToRecoveries

X instant, credit

Non-insurance assets acquired by exercising rights to recoveries

The amount of non-insurance assets acquired by exercising rights to recoveries.

example: IFRS 4 IG22 h – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01

ifrs-full

NonlifeInsuranceContractsMember

member

Non-life insurance contracts [member]

This member stands for non-life insurance contracts. [Refer: Types of insurance contracts [member]]

common practice: IFRS 4 Disclosure – Expiry date 2021-01-01

ifrs-full

NonrecurringFairValueMeasurementMember

member

Non-recurring fair value measurement [member]

This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position in particular circumstances. [Refer: IFRSs [member]]

disclosure: IFRS 13 93 a

ifrs-full

NonsubscriptionCirculationRevenue

X duration, credit

Non-subscription circulation revenue

The amount of circulation revenue that is not derived from subscriptions. [Refer: Revenue; Circulation revenue]

common practice: IAS 1 112 c

esef_cor

NotesAccountingPoliciesAndMandatoryTags

Notes, accounting policies and mandatory core taxonomy elements placeholder – this item MUST be used as a starting point for markups of disclosures in the notes to the financial statements

ifrs-full

NotesAndDebenturesIssued

X instant, credit

Notes and debentures issued

The amount of notes and debentures issued by the entity.

common practice: IAS 1 112 c

ifrs-full

NotInternallyGeneratedMember

member

Not internally generated [member]

This member stands for items that have not been internally generated by the entity.

disclosure: IAS 38 118

ifrs-full

NotionalAmount

X instant

Notional amount

The nominal or face amount of a financial instrument, used to calculate payments made on that instrument.

common practice: IAS 1 112 c

ifrs-full

NotLaterThanOneMonthMember

member

Not later than one month [member]

This member stands for a time band of not later than one month.

example: IFRS 7 B11 a, example: IFRS 7 B35 a, example: IFRS 7 IG31A

ifrs-full

NotLaterThanOneYearMember

member

Not later than one year [member]

This member stands for a time band of not later than one year.

disclosure: IAS 1 61 a, disclosure: IFRS 16 97, disclosure: IFRS 16 94, disclosure: IFRS 17 132 b – Effective 2021-01-01, example: IFRS 7 B11, example: IFRS 7 IG31A

ifrs-full

NotLaterThanThreeMonthsMember

member

Not later than three months [member]

This member stands for a time band of not later than three months.

common practice: IAS 1 112 c, example: IFRS 7 IG28 a – Expiry date 2021-01-01, example: IFRS 7 37 a – Expiry date 2021-01-01

ifrs-full

NotMeasuredAtFairValueInStatementOfFinancialPositionButForWhichFairValueIsDisclosedMember

member

Not measured at fair value in statement of financial position but for which fair value is disclosed [member]

This member stands for items not measured at fair value in the statement of financial position but for which fair value is disclosed. [Refer: At fair value [member]]

disclosure: IFRS 13 97

ifrs-full

NumberAndAverageNumberOfEmployeesAbstract

Number and average number of employees [abstract]

ifrs-full

NumberOfEmployees

X.XX instant

Number of employees

The number of personnel employed by the entity at a date.

common practice: IAS 1 112 c

ifrs-full

NumberOfInstrumentsGrantedInSharebasedPaymentArrangement

X.XX duration

Number of instruments granted in share-based payment arrangement

The number of instruments granted in share-based payment arrangement.

example: IFRS 2 IG23, example: IFRS 2 45 a

ifrs-full

NumberOfInstrumentsOrInterestsIssuedOrIssuable

X.XX instant

Number of instruments or interests issued or issuable

The number of instruments or interests issued or issuable at acquisition date for equity interests of the acquirer transferred as consideration in a business combination.

disclosure: IFRS 3 B64 f iv

ifrs-full

NumberOfInstrumentsOtherEquityInstrumentsGranted

X.XX duration

Number of other equity instruments granted in share-based payment arrangement

The number of other equity instruments (ie other than share options) granted in a share-based payment arrangement.

disclosure: IFRS 2 47 b, common practice: IFRS 2 45

ifrs-full

NumberOfLivingAnimals

X.XX instant

Number of living animals

The number of entity’s living animals.

common practice: IAS 41 46 b i

ifrs-full

NumberOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement

X.XX instant

Number of other equity instruments exercisable in share-based payment arrangement

The number of other equity instruments (ie other than share options) exercisable in a share-based payment arrangement.

common practice: IFRS 2 45

ifrs-full

NumberOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement

X.XX duration

Number of other equity instruments exercised or vested in share-based payment arrangement

The number of other equity instruments (ie other than share options) exercised or vested in a share-based payment arrangement.

common practice: IFRS 2 45

ifrs-full

NumberOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangement

X.XX duration

Number of other equity instruments expired in share-based payment arrangement

The number of other equity instruments (ie other than share options) expired in a share-based payment arrangement.

common practice: IFRS 2 45

ifrs-full

NumberOfOtherEquityInstrumentsForfeitedInSharebasedPaymentArrangement

X.XX duration

Number of other equity instruments forfeited in share-based payment arrangement

The number of other equity instruments (ie other than share options) forfeited in a share-based payment arrangement.

common practice: IFRS 2 45

ifrs-full

NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement

X.XX instant

Number of other equity instruments outstanding in share-based payment arrangement

The number of other equity instruments (ie other than share options) outstanding in a share-based payment arrangement.

common practice: IFRS 2 45

ifrs-full

NumberOfOtherParticipantsOfRetirementBenefitPlan

X.XX duration

Number of other participants of retirement benefit plan

The number of other participants in a retirement benefit plan.

disclosure: IAS 26 36 b

ifrs-full

NumberOfOutstandingShareOptions

X.XX instant

Number of share options outstanding in share-based payment arrangement

The number of share options outstanding in a share-based payment arrangement.

disclosure: IFRS 2 45 d, disclosure: IFRS 2 45 b i, disclosure: IFRS 2 45 b vi

ifrs-full

NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits

X.XX duration

Number of participants of retirement benefit plan receiving benefits

The number of participants in a retirement benefit plan receiving benefits.

disclosure: IAS 26 36 b

ifrs-full

NumberOfShareOptionsExercisableInSharebasedPaymentArrangement

X.XX instant

Number of share options exercisable in share-based payment arrangement

The number of share options exercisable in a share-based payment arrangement.

disclosure: IFRS 2 45 b vii

ifrs-full

NumberOfShareOptionsExercisedInSharebasedPaymentArrangement

X.XX duration

Number of share options exercised in share-based payment arrangement

The number of share options exercised in a share-based payment arrangement.

disclosure: IFRS 2 45 b iv

ifrs-full

NumberOfShareOptionsExpiredInSharebasedPaymentArrangement

X.XX duration

Number of share options expired in share-based payment arrangement

The number of share options expired in a share-based payment arrangement.

disclosure: IFRS 2 45 b v

ifrs-full

NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement

X.XX duration

Number of share options forfeited in share-based payment arrangement

The number of share options forfeited in a share-based payment arrangement.

disclosure: IFRS 2 45 b iii

ifrs-full

NumberOfShareOptionsGrantedInSharebasedPaymentArrangement

X.XX duration

Number of share options granted in share-based payment arrangement

The number of share options granted in a share-based payment arrangement.

disclosure: IFRS 2 45 b ii

ifrs-full

NumberOfSharesAuthorised

shares

Number of shares authorised

The number of shares authorised.

disclosure: IAS 1 79 a i

ifrs-full

NumberOfSharesIssued

shares

Number of shares issued

The number of shares issued by the entity.

common practice: IAS 1 106 d

ifrs-full

NumberOfSharesIssuedAbstract

Number of shares issued [abstract]

ifrs-full

NumberOfSharesIssuedAndFullyPaid

shares

Number of shares issued and fully paid

The number of shares issued by the entity, for which full payment has been received.

disclosure: IAS 1 79 a ii

ifrs-full

NumberOfSharesIssuedButNotFullyPaid

shares

Number of shares issued but not fully paid

The number of shares issued by the entity, for which full payment has not been received.

disclosure: IAS 1 79 a ii

ifrs-full

NumberOfSharesOutstanding

shares

Number of shares outstanding

The number of shares that have been authorised and issued, reduced by treasury shares held. [Refer: Treasury shares]

disclosure: IAS 1 79 a iv

ifrs-full

OccupancyExpense

X duration, debit

Occupancy expense

The amount of expense arising from occupancy services received by the entity.

common practice: IAS 1 85

ifrs-full

OfficeEquipment

X instant, debit

Office equipment

The amount of property, plant and equipment representing equipment used to support office functions, not specifically used in the production process. [Refer: Property, plant and equipment]

example: IAS 16 37 h

ifrs-full

OfficeEquipmentMember

member

Office equipment [member]

This member stands for a class of property, plant and equipment representing equipment used to support office functions, not specifically used in the production process. [Refer: Property, plant and equipment]

example: IAS 16 37 h

ifrs-full

OilAndGasAssets

X instant, debit

Oil and gas assets

The amount of assets related to the exploration, evaluation, development or production of oil and gas.

common practice: IAS 16 37

ifrs-full

OilAndGasAssetsMember

member

Oil and gas assets [member]

This member stands for oil and gas assets. [Refer: Oil and gas assets]

common practice: IAS 16 37

ifrs-full

OnDemandMember

member

On demand [member]

This member stands for an on demand time band.

common practice: IAS 1 112 c

ifrs-full

OnerousContractsContingentLiabilityMember

member

Onerous contracts contingent liability [member]

This member stands for a contingent liability for onerous contracts. An onerous contract is a contract in which the unavoidable costs of meeting the obligation under the contract exceed the economic benefits expected to be received under it. [Refer: Contingent liabilities [member]]

example: IAS 37 88

ifrs-full

OnerousContractsProvision

X instant, credit

Onerous contracts provision

The amount of provision for onerous contracts. An onerous contract is a contract in which the unavoidable costs of meeting the obligation under the contract exceed the economic benefits expected to be received under it. [Refer: Other provisions]

example: IAS 37 66

ifrs-full

OnerousContractsProvisionAbstract

Onerous contracts provision [abstract]

ifrs-full

OnerousContractsProvisionMember

member

Onerous contracts provision [member]

This member stands for a provision for onerous contracts. [Refer: Onerous contracts provision]

example: IAS 37 66

ifrs-full

OneYearBeforeReportingYearMember

member

One year before reporting year [member]

This member stands for a year that ended one year before the end of the reporting year.

disclosure: IFRS 17 130 – Effective 2021-01-01

ifrs-full

OperatingExpense

X duration, debit

Operating expense

The amount of all operating expenses.

common practice: IAS 1 85

ifrs-full

OperatingExpenseExcludingCostOfSales

X duration, debit

Operating expense excluding cost of sales

The amount of operating expense excluding the cost of sales. [Refer: Cost of sales]

common practice: IAS 1 85

ifrs-full

OperatingLeaseIncome

X duration, credit

Operating lease income

The amount of operating lease income. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset.

disclosure: IFRS 16 90 b

ifrs-full

OperatingSegmentsMember

member

Operating segments [member]

This member stands for operating segments. An operating segment is a component of an entity: (a) that engages in business activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with other components of the same entity); (b) whose operating results are regularly reviewed by the entity’s chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance; and (c) for which discrete financial information is available. [Refer: Revenue]

disclosure: IFRS 8 28

ifrs-full

OptionContractMember

member

Option contract [member]

This member stands for a derivative financial instrument that gives the holder the right, but not the obligation, to purchase or sell an underlying asset for a specified price determined in advance. [Refer: Derivatives [member]]

common practice: IAS 1 112 c

ifrs-full

OptionPricingModelMember

member

Option pricing model [member]

This member stands for a specific valuation technique consistent with the income approach that involves analysing future amounts with option pricing models, such as the Black-Scholes-Merton formula or a binominal model (ie a lattice model), that incorporate present value techniques and reflect both the time value and intrinsic value of an option. [Refer: Income approach [member]]

example: IFRS 13 B11 b, example: IFRS 13 IE63

ifrs-full

OrdinarySharesMember

member

Ordinary shares [member]

This member stands for equity instruments that are subordinate to all other classes of equity instruments. It also represents the standard value for the “Classes of ordinary shares” axis if no other member is used.

common practice: IAS 1 79 a, disclosure: IAS 33 66

ifrs-full

OriginalAssetsBeforeTransfer

X instant, debit

Original assets before transfer

The amount of the original assets before transfer for transferred assets that the entity continues to recognise to the extent of its continuing involvement.

disclosure: IFRS 7 42D f

ifrs-full

OtherAdjustmentsForNoncashItems

X duration, debit

Other adjustments for non-cash items

Adjustments for non-cash items to reconcile profit (loss) to net cash flow from (used in) operating activities that the entity does not separately disclose in the same statement or note. [Refer: Profit (loss)]

common practice: IAS 7 20 b

ifrs-full

OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow

X duration, debit

Other adjustments for which cash effects are investing or financing cash flow

Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities for which cash effects are investing or financing cash flow, that the entity does not separately disclose in the same statement or note. [Refer: Profit (loss)]

common practice: IAS 7 20 c

ifrs-full

OtherAdjustmentsToReconcileProfitLoss

X duration, debit

Other adjustments to reconcile profit (loss)

Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities that the entity does not separately disclose in the same statement or note. [Refer: Adjustments to reconcile profit (loss)]

disclosure: IAS 7 20

ifrs-full

OtherAssets

X instant, debit

Other assets

The amount of assets that the entity does not separately disclose in the same statement or note.

common practice: IAS 1 55

ifrs-full

OtherAssetsAmountContributedToFairValueOfPlanAssets

X instant, debit

Other assets, amount contributed to fair value of plan assets

The amount other types of assets not separately disclosed contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]

common practice: IAS 19 142

ifrs-full

OtherAssetsMember

member

Other assets [member]

This member stands for assets that the entity does not separately disclose in the same statement or note.

example: IFRS 16 53

ifrs-full

OtherBorrowings

X instant, credit

Other borrowings

The amount of borrowings that the entity does not separately disclose in the same statement or note. [Refer: Borrowings]

common practice: IAS 1 112 c

ifrs-full

OtherCashAndCashEquivalents

X instant, debit

Other cash and cash equivalents

The amount of cash and cash equivalents that the entity does not separately disclose in the same statement or note. [Refer: Cash and cash equivalents]

common practice: IAS 7 45

ifrs-full

OtherCashPaymentsFromOperatingActivities

X duration, credit

Other cash payments from operating activities

The cash outflow for operating activities that the entity does not separately disclose in the same statement or note.

example: IAS 7 14

ifrs-full

OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities

X duration, credit

Other cash payments to acquire equity or debt instruments of other entities, classified as investing activities

The cash outflow to acquire equity or debt instruments of other entities (other than payments for those instruments considered to be cash equivalents or those held for dealing or trading purposes), classified as investing activities.

example: IAS 7 16 c

ifrs-full

OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities

X duration, credit

Other cash payments to acquire interests in joint ventures, classified as investing activities

The cash outflow to acquire interests in joint ventures (other than payments for those instruments considered to be cash equivalents or those held for dealing or trading purposes), classified as investing activities. [Refer: Joint ventures [member]]

example: IAS 7 16 c

ifrs-full

OtherCashReceiptsFromOperatingActivities

X duration, debit

Other cash receipts from operating activities

The cash inflow from operating activities that the entity does not separately disclose in the same statement or note.

example: IAS 7 14

ifrs-full

OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities

X duration, debit

Other cash receipts from sales of equity or debt instruments of other entities, classified as investing activities

The cash inflow from sales of equity or debt instruments of other entities (other than receipts for those instruments considered to be cash equivalents and those held for dealing or trading purposes), classified as investing activities.

example: IAS 7 16 d

ifrs-full

OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities

X duration, debit

Other cash receipts from sales of interests in joint ventures, classified as investing activities

The cash inflow from sales of interests in joint ventures (other than receipts for those instruments considered to be cash equivalents and those held for dealing or trading purposes), classified as investing activities. [Refer: Joint ventures [member]]

example: IAS 7 16 d

ifrs-full

OtherComponentsOfDeferredTaxExpenseIncome

X duration, debit

Other components of deferred tax expense (income)

The amount of components of deferred tax expense or income that the entity does not separately disclose in the same statement or note. [Refer: Deferred tax expense (income)]

common practice: IAS 12 80

ifrs-full

OtherComprehensiveIncome

X duration, credit

Other comprehensive income

The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required or permitted by IFRSs. [Refer: IFRSs [member]]

disclosure: IAS 1 106 d ii, disclosure: IAS 1 81A b, disclosure: IAS 1 91 a, disclosure: IFRS 12 B12 b viii

ifrs-full

OtherComprehensiveIncomeAbstract

Other comprehensive income [abstract]

ifrs-full

OtherComprehensiveIncomeAttributableToNoncontrollingInterests

X duration, credit

Other comprehensive income, attributable to non-controlling interests

The amount of other comprehensive income attributable to non-controlling interests. [Refer: Non-controlling interests; Other comprehensive income]

common practice: IAS 1 85

ifrs-full

OtherComprehensiveIncomeAttributableToOwnersOfParent

X duration, credit

Other comprehensive income, attributable to owners of parent

The amount of other comprehensive income attributable to owners of the parent.

common practice: IAS 1 85

ifrs-full

OtherComprehensiveIncomeBeforeTax

X duration, credit

Other comprehensive income, before tax

The amount of other comprehensive income, before tax. [Refer: Other comprehensive income]

disclosure: IAS 1 91 b

ifrs-full

OtherComprehensiveIncomeBeforeTaxApplicationOfOverlayApproach

X duration, credit

Other comprehensive income, before tax, application of overlay approach

The amount of other comprehensive income, before tax, related to the application of the overlay approach. [Refer: Other comprehensive income]

disclosure: IFRS 4 35D b – Effective on first application of IFRS 9

ifrs-full

OtherComprehensiveIncomeBeforeTaxApplicationOfOverlayApproachAbstract

Other comprehensive income, before tax, application of overlay approach [abstract]

ifrs-full

OtherComprehensiveIncomeBeforeTaxAvailableforsaleFinancialAssets

X duration, credit

Other comprehensive income, before tax, available-for-sale financial assets

The amount of other comprehensive income, before tax, related to available-for-sale financial assets. [Refer: Financial assets available-for-sale; Other comprehensive income, before tax]

disclosure: IAS 1 91 b – Expiry date 2021-01-01, disclosure: IAS 1 7 – Expiry date 2021-01-01

ifrs-full

OtherComprehensiveIncomeBeforeTaxCashFlowHedges

X duration, credit

Other comprehensive income, before tax, cash flow hedges

The amount of other comprehensive income, before tax, related to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income, before tax]

disclosure: IAS 1 91 b, disclosure: IAS 1 7

ifrs-full

OtherComprehensiveIncomeBeforeTaxChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability

X duration, credit

Other comprehensive income, before tax, change in fair value of financial liability attributable to change in credit risk of liability

The amount of other comprehensive income, before tax, related to change in the fair value of financial liability attributable to change in the credit risk of the liability. [Refer: Other comprehensive income, before tax; Credit risk [member]]

disclosure: IAS 1 7, disclosure: IAS 1 91 b

ifrs-full

OtherComprehensiveIncomeBeforeTaxChangeInValueOfForeignCurrencyBasisSpreads

X duration, credit

Other comprehensive income, before tax, change in value of foreign currency basis spreads

The amount of other comprehensive income, before tax, related to change in value of foreign currency basis spreads. [Refer: Other comprehensive income, before tax]

disclosure: IAS 1 7, disclosure: IAS 1 91 b

ifrs-full

OtherComprehensiveIncomeBeforeTaxChangeInValueOfForwardElementsOfForwardContracts

X duration, credit

Other comprehensive income, before tax, change in value of forward elements of forward contracts

The amount of other comprehensive income, before tax, related to change in value of forward elements of forward contracts. [Refer: Other comprehensive income, before tax]

disclosure: IAS 1 7, disclosure: IAS 1 91 b

ifrs-full

OtherComprehensiveIncomeBeforeTaxChangeInValueOfTimeValueOfOptions

X duration, credit

Other comprehensive income, before tax, change in value of time value of options

The amount of other comprehensive income, before tax, related to change in value of time value of options. [Refer: Other comprehensive income, before tax]

disclosure: IAS 1 7, disclosure: IAS 1 91 b

ifrs-full

OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation

X duration, credit

Other comprehensive income, before tax, exchange differences on translation

The amount of other comprehensive income, before tax, related to exchange differences on translation of financial statements of foreign operations. [Refer: Other comprehensive income, before tax]

disclosure: IAS 1 91 b, disclosure: IAS 1 7

ifrs-full

OtherComprehensiveIncomeBeforeTaxFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss

X duration, credit

Other comprehensive income, before tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss

The amount of other comprehensive income, before tax, related to finance income (expenses) from reinsurance contracts held. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]

disclosure: IAS 1 7 – Effective 2021-01-01, disclosure: IAS 1 91 b – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01, disclosure: IFRS 17 82 – Effective 2021-01-01

ifrs-full

OtherComprehensiveIncomeBeforeTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome

X duration, credit

Other comprehensive income, before tax, financial assets measured at fair value through other comprehensive income

The amount of other comprehensive income, before tax, related to financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]

disclosure: IAS 1 7, disclosure: IAS 1 91 b, disclosure: IFRS 7 20 a viii

ifrs-full

OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments

X duration, credit

Other comprehensive income, before tax, gains (losses) from investments in equity instruments

The amount of other comprehensive income, before tax, related to gains (losses) from changes in the fair value of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income, before tax]

disclosure: IAS 1 7, disclosure: IAS 1 91 b, disclosure: IFRS 7 20 a vii

ifrs-full

OtherComprehensiveIncomeBeforeTaxGainsLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments

X duration, credit

Other comprehensive income, before tax, gains (losses) on hedging instruments that hedge investments in equity instruments

The amount of other comprehensive income, before tax, related to gains (losses) on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income, before tax]

disclosure: IAS 1 7, disclosure: IAS 1 91 b

ifrs-full

OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans

X duration, credit

Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans

The amount of other comprehensive income, before tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset). [Refer: Other comprehensive income, before tax; Defined benefit plans [member]; Plan assets [member]; Net defined benefit liability (asset)]

disclosure: IAS 1 91 b, disclosure: IAS 1 7

ifrs-full

OtherComprehensiveIncomeBeforeTaxGainsLossesOnRevaluation

X duration, credit

Other comprehensive income, before tax, gains (losses) on revaluation

The amount of other comprehensive income, before tax, related to gains (losses) in relation to changes in the revaluation surplus. [Refer: Other comprehensive income, before tax; Revaluation surplus]

disclosure: IAS 1 91 b, disclosure: IAS 1 7

ifrs-full

OtherComprehensiveIncomeBeforeTaxHedgesOfNetInvestmentsInForeignOperations

X duration, credit

Other comprehensive income, before tax, hedges of net investments in foreign operations

The amount of other comprehensive income, before tax, related to hedges of net investments in foreign operations. [Refer: Other comprehensive income, before tax]

disclosure: IAS 39 102 a, disclosure: IAS 1 91 b, disclosure: IFRS 9 6.5.13 a

ifrs-full

OtherComprehensiveIncomeBeforeTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss

X duration, credit

Other comprehensive income, before tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss

The amount of other comprehensive income, before tax, related to insurance finance income (expenses) from insurance contracts issued that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]

disclosure: IAS 1 7 – Effective 2021-01-01, disclosure: IAS 1 91 b – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01

ifrs-full

OtherComprehensiveIncomeBeforeTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss

X duration, credit

Other comprehensive income, before tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss

The amount of other comprehensive income, before tax, related to insurance finance income (expenses) from insurance contracts issued that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]

disclosure: IAS 1 7 – Effective 2021-01-01, disclosure: IAS 1 91 b – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01

ifrs-full

OtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss

X duration, credit

Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss

The amount of other comprehensive income, before tax, related to the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]

disclosure: IFRS 14 22 b

ifrs-full

OtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossAbstract

Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss [abstract]

ifrs-full

OtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLoss

X duration, credit

Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will not be reclassified to profit or loss

The amount of other comprehensive income, before tax, related to the net movement in regulatory deferral account balances that is related to items that will not be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]

disclosure: IFRS 14 22 a

ifrs-full

OtherComprehensiveIncomeNetOfTaxApplicationOfOverlayApproach

X duration, credit

Other comprehensive income, net of tax, application of overlay approach

The amount of other comprehensive income, net of tax, related to the application of the overlay approach. [Refer: Other comprehensive income]

disclosure: IFRS 4 35D b – Effective on first application of IFRS 9

ifrs-full

OtherComprehensiveIncomeNetOfTaxApplicationOfOverlayApproachAbstract

Other comprehensive income, net of tax, application of overlay approach [abstract]

ifrs-full

OtherComprehensiveIncomeNetOfTaxAvailableforsaleFinancialAssets

X duration, credit

Other comprehensive income, net of tax, available-for-sale financial assets

The amount of other comprehensive income, net of tax, related to available-for-sale financial assets. [Refer: Financial assets available-for-sale; Other comprehensive income]

disclosure: IAS 1 91 a – Expiry date 2021-01-01, disclosure: IAS 1 7 – Expiry date 2021-01-01

ifrs-full

OtherComprehensiveIncomeNetOfTaxCashFlowHedges

X duration, credit

Other comprehensive income, net of tax, cash flow hedges

The amount of other comprehensive income, net of tax, related to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income]

disclosure: IAS 1 91 a, disclosure: IAS 1 7

ifrs-full

OtherComprehensiveIncomeNetOfTaxChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability

X duration, credit

Other comprehensive income, net of tax, change in fair value of financial liability attributable to change in credit risk of liability

The amount of other comprehensive income, net of tax, related to changes in the fair value of financial liabilities attributable to the changes in the credit risk of those liabilities. [Refer: Other comprehensive income; Credit risk [member]; Financial liabilities]

disclosure: IAS 1 7, disclosure: IAS 1 91 a

ifrs-full

OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreads

X duration, credit

Other comprehensive income, net of tax, change in value of foreign currency basis spreads

The amount of other comprehensive income, net of tax, related to change in value of foreign currency basis spreads. [Refer: Other comprehensive income]

disclosure: IAS 1 7, disclosure: IAS 1 91 a

ifrs-full

OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreadsThatHedgeTimeperiodRelatedHedgedItems

X duration, credit

Other comprehensive income, net of tax, change in value of foreign currency basis spreads that hedge time-period related hedged items

The amount of other comprehensive income, net of tax, related to change in value of foreign currency basis spreads that hedge time-period related hedged items. [Refer: Other comprehensive income]

disclosure: IFRS 7 24E c

ifrs-full

OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreadsThatHedgeTransactionRelatedHedgedItems

X duration, credit

Other comprehensive income, net of tax, change in value of foreign currency basis spreads that hedge transaction related hedged items

The amount of other comprehensive income, net of tax, related to change in value of foreign currency basis spreads that hedge transaction related hedged items. [Refer: Other comprehensive income]

disclosure: IFRS 7 24E c

ifrs-full

OtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContracts

X duration, credit

Other comprehensive income, net of tax, change in value of forward elements of forward contracts

The amount of other comprehensive income, net of tax, related to change in value of forward elements of forward contracts. [Refer: Other comprehensive income]

disclosure: IAS 1 7, disclosure: IAS 1 91 a

ifrs-full

OtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContractsThatHedgeTimeperiodRelatedHedgedItems

X duration, credit

Other comprehensive income, net of tax, change in value of forward elements of forward contracts that hedge time-period related hedged items

The amount of other comprehensive income, net of tax, related to change in value of forward elements of forward contracts that hedge time-period related hedged items. [Refer: Other comprehensive income]

disclosure: IFRS 7 24E c

ifrs-full

OtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContractsThatHedgeTransactionRelatedHedgedItems

X duration, credit

Other comprehensive income, net of tax, change in value of forward elements of forward contracts that hedge transaction related hedged items

The amount of other comprehensive income, net of tax, related to change in value of forward elements of forward contracts that hedge transaction related hedged items. [Refer: Other comprehensive income]

disclosure: IFRS 7 24E c

ifrs-full

OtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptions

X duration, credit

Other comprehensive income, net of tax, change in value of time value of options

The amount of other comprehensive income, net of tax, related to change in value of time value of options. [Refer: Other comprehensive income]

disclosure: IAS 1 7, disclosure: IAS 1 91 a

ifrs-full

OtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptionsThatHedgeTimeperiodRelatedHedgedItems

X duration, credit

Other comprehensive income, net of tax, change in value of time value of options that hedge time-period related hedged items

The amount of other comprehensive income, net of tax, related to change in value of time value of options that hedge time-period related hedged items. [Refer: Other comprehensive income]

disclosure: IFRS 7 24E b

ifrs-full

OtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptionsThatHedgeTransactionRelatedHedgedItems

X duration, credit

Other comprehensive income, net of tax, change in value of time value of options that hedge transaction related hedged items

The amount of other comprehensive income, net of tax, related to change in value of time value of options that hedge transaction related hedged items. [Refer: Other comprehensive income]

disclosure: IFRS 7 24E b

ifrs-full

OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation

X duration, credit

Other comprehensive income, net of tax, exchange differences on translation

The amount of other comprehensive income, net of tax, related to exchange differences when financial statements of foreign operations are translated. [Refer: Other comprehensive income]

disclosure: IAS 1 91 a, disclosure: IAS 1 7

ifrs-full

OtherComprehensiveIncomeNetOfTaxFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss

X duration, credit

Other comprehensive income, net of tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss

The amount of other comprehensive income, net of tax, related to finance income (expenses) from reinsurance contracts held. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]

disclosure: IAS 1 7 – Effective 2021-01-01, disclosure: IAS 1 91 a – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01, disclosure: IFRS 17 82 – Effective 2021-01-01

ifrs-full

OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome

X duration, credit

Other comprehensive income, net of tax, financial assets measured at fair value through other comprehensive income

The amount of other comprehensive income, net of tax, related to financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]

disclosure: IAS 1 7, disclosure: IAS 1 91 a

ifrs-full

OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments

X duration, credit

Other comprehensive income, net of tax, gains (losses) from investments in equity instruments

The amount of other comprehensive income, net of tax, related to gains (losses) from changes in the fair value of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income]

disclosure: IAS 1 7, disclosure: IAS 1 91 a

ifrs-full

OtherComprehensiveIncomeNetOfTaxGainsLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments

X duration, credit

Other comprehensive income, net of tax, gains (losses) on hedging instruments that hedge investments in equity instruments

The amount of other comprehensive income, net of tax, related to gains (losses) on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income]

disclosure: IAS 1 7, disclosure: IAS 1 91 a

ifrs-full

OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans

X duration, credit

Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans

The amount of other comprehensive income, net of tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset). [Refer: Other comprehensive income; Defined benefit plans [member]; Plan assets [member]; Net defined benefit liability (asset)]

disclosure: IAS 1 91 a, disclosure: IAS 1 7

ifrs-full

OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation

X duration, credit

Other comprehensive income, net of tax, gains (losses) on revaluation

The amount of other comprehensive income, net of tax, related to gains (losses) in relation to changes in the revaluation surplus. [Refer: Other comprehensive income; Revaluation surplus]

disclosure: IAS 1 91 a, disclosure: IAS 1 7

ifrs-full

OtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperations

X duration, credit

Other comprehensive income, net of tax, hedges of net investments in foreign operations

The amount of other comprehensive income, net of tax, related to hedges of net investments in foreign operations. [Refer: Other comprehensive income]

disclosure: IAS 39 102 a, disclosure: IAS 1 91 a, disclosure: IFRS 9 6.5.13 a

ifrs-full

OtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss

X duration, credit

Other comprehensive income, net of tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss

The amount of other comprehensive income, net of tax, related to insurance finance income (expenses) from insurance contracts issued that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]

disclosure: IAS 1 7 – Effective 2021-01-01, disclosure: IAS 1 91 a – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01

ifrs-full

OtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss

X duration, credit

Other comprehensive income, net of tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss

The amount of other comprehensive income, net of tax, related to insurance finance income (expenses) from insurance contracts issued that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]

disclosure: IAS 1 7 – Effective 2021-01-01, disclosure: IAS 1 91 a – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01

ifrs-full

OtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss

X duration, credit

Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss

The amount of other comprehensive income, net of tax, related to the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]

disclosure: IFRS 14 22 b, disclosure: IFRS 14 35

ifrs-full

OtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossAbstract

Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss [abstract]

ifrs-full

OtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLoss

X duration, credit

Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will not be reclassified to profit or loss

The amount of other comprehensive income, net of tax, related to the net movement in regulatory deferral account balances that is related to items that will not be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]

disclosure: IFRS 14 22 a, disclosure: IFRS 14 35

ifrs-full

OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTax

X duration, credit

Other comprehensive income that will be reclassified to profit or loss, before tax

The amount of other comprehensive income that will be reclassified to profit or loss, before tax. [Refer: Other comprehensive income]

common practice: IAS 1 IG6, common practice: IAS 1 82A

ifrs-full

OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax

X duration, credit

Other comprehensive income that will be reclassified to profit or loss, net of tax

The amount of other comprehensive income that will be reclassified to profit or loss, net of tax. [Refer: Other comprehensive income]

example: IAS 1 IG6, example: IAS 1 82A

ifrs-full

OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTax

X duration, credit

Other comprehensive income that will not be reclassified to profit or loss, before tax

The amount of other comprehensive income that will not be reclassified to profit or loss, before tax. [Refer: Other comprehensive income]

common practice: IAS 1 IG6, common practice: IAS 1 82A

ifrs-full

OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax

X duration, credit

Other comprehensive income that will not be reclassified to profit or loss, net of tax

The amount of other comprehensive income that will not be reclassified to profit or loss, net of tax. [Refer: Other comprehensive income]

example: IAS 1 IG6, example: IAS 1 82A

ifrs-full

OtherContingentLiabilitiesMember

member

Other contingent liabilities [member]

This member stands for contingent liabilities that the entity does not separately disclose in the same statement or note. [Refer: Contingent liabilities [member]]

example: IAS 37 88

ifrs-full

OtherCurrentAssets

X instant, debit

Other current assets

The amount of current assets that the entity does not separately disclose in the same statement or note. [Refer: Current assets]

common practice: IAS 1 55

ifrs-full

OtherCurrentBorrowingsAndCurrentPortionOfOtherNoncurrentBorrowings

X instant, credit

Other current borrowings and current portion of other non-current borrowings

The amount of current other borrowings and the current portion of non-current other borrowings. [Refer: Other borrowings]

common practice: IAS 1 112 c

ifrs-full

OtherCurrentFinancialAssets

X instant, debit

Other current financial assets

The amount of current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets; Current financial assets]

disclosure: IAS 1 54 d

ifrs-full

OtherCurrentFinancialLiabilities

X instant, credit

Other current financial liabilities

The amount of current financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities; Current financial liabilities]

disclosure: IAS 1 54 m, disclosure: IFRS 12 B13 b

ifrs-full

OtherCurrentLiabilities

X instant, credit

Other current liabilities

The amount of current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Current liabilities]

common practice: IAS 1 55

ifrs-full

OtherCurrentNonfinancialAssets

X instant, debit

Other current non-financial assets

The amount of current non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets]

common practice: IAS 1 55

ifrs-full

OtherCurrentNonfinancialLiabilities

X instant, credit

Other current non-financial liabilities

The amount of current non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]

common practice: IAS 1 55

ifrs-full

OtherCurrentPayables

X instant, credit

Other current payables

The amount of current payables that the entity does not separately disclose in the same statement or note.

common practice: IAS 1 55

ifrs-full

OtherCurrentReceivables

X instant, debit

Other current receivables

The amount of current other receivables. [Refer: Other receivables]

example: IAS 1 78 b

ifrs-full

OtherDebtInstrumentsHeld

X instant, debit

Other debt instruments held

The amount of debt instruments held by the entity that it does not separately disclose in the same statement or note. [Refer: Debt instruments held]

common practice: IAS 1 112 c

ifrs-full

OtherDecreasesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised

X duration

Other decreases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss

The decrease in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss that the entity does not separately disclose in the same statement or note. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Financial instruments, class [member]]

example: IFRS 7 IG14, example: IFRS 7 28 b

ifrs-full

OtherDifferencesToCashAndCashEquivalentsInStatementOfCashFlows

X instant, credit

Other differences to cash and cash equivalents in statement of cash flows

The amount of differences between cash and cash equivalents in the statement of cash flows and the statement of financial position that the entity does not separately disclose in the same statement or note. [Refer: Cash and cash equivalents]

common practice: IAS 7 45

ifrs-full

OtherDisposalsOfAssetsMember

member

Other disposals of assets [member]

This member stands for disposals of assets that the entity does not separately disclose in the same statement or note.

example: IAS 10 22 c

ifrs-full

OtherEmployeeExpense

X duration, debit

Other employee expense

The amount of employee expenses that the entity does not separately disclose in the same statement or note.

common practice: IAS 19 5

ifrs-full

OtherEnvironmentRelatedContingentLiabilityMember

member

Other environment related contingent liability [member]

This member stands for an environment-related contingent liability that the entity does not separately disclose in the same statement or note. [Refer: Contingent liabilities [member]]

common practice: IAS 37 88

ifrs-full

OtherEnvironmentRelatedProvisionMember

member

Other environment related provision [member]

This member stands for an environment-related provision that the entity does not separately disclose in the same statement or note. [Refer: Other provisions [member]]

common practice: IAS 37 84

ifrs-full

OtherEquityInterest

X instant, credit

Other equity interest

The amount of equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note.

example: IAS 1 78 e

ifrs-full

OtherEquityInterestMember

member

Other equity interest [member]

This member stands for equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note.

disclosure: IAS 1 106

ifrs-full

OtherEquitySecuritiesMember

member

Other equity securities [member]

This member stands for equity instruments that the entity does not separately disclose in the same statement or note.

example: IFRS 13 IE60, example: IFRS 13 94

ifrs-full

OtherExpenseByFunction

X duration, debit

Other expense, by function

The amount of expenses that the entity does not separately disclose in the same statement or note when the entity uses the “function of expense” form for its analysis of expenses.

example: IAS 1 103, disclosure: IAS 1 99, disclosure: IAS 26 35 b vii

ifrs-full

OtherExpenseByNature

X duration, debit

Other expenses, by nature

The amount of expenses that the entity does not separately disclose in the same statement or note when the entity uses the “nature of expense” form for its analysis of expenses. [Refer: Expenses, by nature]

example: IAS 1 102, disclosure: IAS 1 99

ifrs-full

OtherFeeAndCommissionExpense

X duration, debit

Other fee and commission expense

The amount of fee and commission expense that the entity does not separately disclose in the same statement or note. [Refer: Fee and commission expense]

common practice: IAS 1 112 c

ifrs-full

OtherFeeAndCommissionIncome

X duration, credit

Other fee and commission income

The amount of fee and commission income that the entity does not separately disclose in the same statement or note. [Refer: Fee and commission income]

common practice: IAS 1 112 c

ifrs-full

OtherFinanceCost

X duration, debit

Other finance cost

The amount of finance costs that the entity does not separately disclose in the same statement or note. [Refer: Finance costs]

common practice: IAS 1 112 c

ifrs-full

OtherFinanceIncome

X duration, credit

Other finance income

The amount of finance income that the entity does not separately disclose in the same statement or note. [Refer: Finance income]

common practice: IAS 1 112 c

ifrs-full

OtherFinanceIncomeCost

X duration, credit

Other finance income (cost)

The amount of finance income or cost that the entity does not separately disclose in the same statement or note. [Refer: Finance income (cost)]

common practice: IAS 1 85

ifrs-full

OtherFinancialAssets

X instant, debit

Other financial assets

The amount of financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets]

disclosure: IAS 1 54 d

ifrs-full

OtherFinancialLiabilities

X instant, credit

Other financial liabilities

The amount of financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Financial liabilities]

disclosure: IAS 1 54 m

ifrs-full

OtherGainsLosses

X duration, credit

Other gains (losses)

The gains (losses) that the entity does not separately disclose in the same statement or note.

common practice: IAS 1 102, common practice: IAS 1 103

ifrs-full

OtherImpairedAssetsMember

member

Other impaired assets [member]

This member stands for impaired assets that the entity does not separately disclose in the same statement or note.

example: IAS 36 127

ifrs-full

OtherIncome

X duration, credit

Other income

The amount of operating income that the entity does not separately disclose in the same statement or note.

example: IAS 1 103, example: IAS 1 102, disclosure: IAS 26 35 b iv

ifrs-full

OtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociates

X duration, credit

Other income (expense) from subsidiaries, jointly controlled entities and associates

The amount of income or expense from subsidiaries, jointly controlled entities and associates that the entity does not separately disclose in the same statement or note. [Refer: Associates [member]; Subsidiaries [member]]

common practice: IAS 1 85

ifrs-full

OtherIncreasesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised

X duration

Other increases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss

The increase in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss that the entity does not separately disclose in the same statement or note. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Financial instruments, class [member]]

example: IFRS 7 IG14, example: IFRS 7 28 b

ifrs-full

OtherIndividuallyImmaterialComponentsOfOtherComprehensiveIncomeBeforeTax

X duration, credit

Other individually immaterial components of other comprehensive income, before tax

The amount of individually immaterial components of other comprehensive income, before tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income, before tax]

common practice: IAS 1 85

ifrs-full

OtherIndividuallyImmaterialComponentsOfOtherComprehensiveIncomeNetOfTax

X duration, credit

Other individually immaterial components of other comprehensive income, net of tax

The amount of individually immaterial components of other comprehensive income, net of tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income]

common practice: IAS 1 85

ifrs-full

OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities

X duration, credit

Other inflows (outflows) of cash, classified as financing activities

Inflows (outflows) of cash, classified as financing activities, that the entity does not separately disclose in the same statement or note.

disclosure: IAS 7 21

ifrs-full

OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities

X duration, credit

Other inflows (outflows) of cash, classified as investing activities

Inflows (outflows) of cash, classified as investing activities, that the entity does not separately disclose in the same statement or note.

disclosure: IAS 7 21

ifrs-full

OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities

X duration, debit

Other inflows (outflows) of cash, classified as operating activities

Inflows (outflows) of cash, classified as operating activities, that the entity does not separately disclose in the same statement or note.

disclosure: IAS 7 14

ifrs-full

OtherIntangibleAssets

X instant, debit

Other intangible assets

The amount of intangible assets that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill]

common practice: IAS 38 119

ifrs-full

OtherIntangibleAssetsMember

member

Other intangible assets [member]

This member stands for a class of intangible assets that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill]

common practice: IAS 38 119

ifrs-full

OtherInventories

X instant, debit

Other current inventories

The amount of inventory that the entity does not separately disclose in the same statement or note. [Refer: Inventories]

common practice: IAS 2 37

ifrs-full

OtherLiabilities

X instant, credit

Other liabilities

The amount of liabilities that the entity does not separately disclose in the same statement or note.

common practice: IAS 1 55

ifrs-full

OtherLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued

X instant, credit

Other liabilities under insurance contracts and reinsurance contracts issued

The amount of liabilities under insurance contracts and reinsurance contracts issued that the entity does not separately disclose in the same statement or note. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]

example: IFRS 4 IG22 – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01

ifrs-full

OtherLongtermBenefits

X duration, debit

Other long-term employee benefits

The amount of long-term employee benefits other than post-employment benefits and termination benefits. Such benefits may include long-term paid absences, jubilee or other long-service benefits, long-term disability benefits, long-term profit-sharing and bonuses and long-term deferred remuneration. [Refer: Employee benefits expense]

common practice: IAS 19 158

ifrs-full

OtherLongtermProvisions

X instant, credit

Other non-current provisions

The amount of non-current provisions other than provisions for employee benefits. [Refer: Non-current provisions]

disclosure: IAS 1 78 d

ifrs-full

OtherMaterialActuarialAssumptions

X.XX instant

Other material actuarial assumptions

Any other material assumption used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [member]; Defined benefit obligation, at present value]

common practice: IAS 19 144

ifrs-full

OtherMaterialActuarialAssumptionsMember

member

Other material actuarial assumptions [member]

This member stands for material actuarial assumptions that the entity does not separately disclose in the same statement or note. [Refer: Actuarial assumptions [member]]

common practice: IAS 19 145

ifrs-full

OtherMaterialNoncashItems

X duration, debit

Other material non-cash items

The amount of material non-cash items other than depreciation and amortisation.

disclosure: IFRS 8 23 i, disclosure: IFRS 8 28 e

ifrs-full

OtherNoncurrentAssets

X instant, debit

Other non-current assets

The amount of non-current assets that the entity does not separately disclose in the same statement or note. [Refer: Non-current assets]

common practice: IAS 1 55

ifrs-full

OtherNoncurrentFinancialAssets

X instant, debit

Other non-current financial assets

The amount of non-current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets]

disclosure: IAS 1 54 d

ifrs-full

OtherNoncurrentFinancialLiabilities

X instant, credit

Other non-current financial liabilities

The amount of non-current financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]

disclosure: IAS 1 54 m, disclosure: IFRS 12 B13 c

ifrs-full

OtherNoncurrentLiabilities

X instant, credit

Other non-current liabilities

The amount of non-current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Non-current liabilities]

common practice: IAS 1 55

ifrs-full

OtherNoncurrentNonfinancialAssets

X instant, debit

Other non-current non-financial assets

The amount of non-current non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets]

common practice: IAS 1 55

ifrs-full

OtherNoncurrentNonfinancialLiabilities

X instant, credit

Other non-current non-financial liabilities

The amount of non-current non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]

common practice: IAS 1 55

ifrs-full

OtherNoncurrentPayables

X instant, credit

Other non-current payables

The amount of non-current payables that the entity does not separately disclose in the same statement or note.

common practice: IAS 1 55

ifrs-full

OtherNoncurrentReceivables

X instant, debit

Other non-current receivables

The amount of non-current other receivables. [Refer: Other receivables]

example: IAS 1 78 b

ifrs-full

OtherNonfinancialAssets

X instant, debit

Other non-financial assets

The amount of non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets]

common practice: IAS 1 55

ifrs-full

OtherNonfinancialLiabilities

X instant, credit

Other non-financial liabilities

The amount of non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]

common practice: IAS 1 55

ifrs-full

OtherOperatingIncomeExpense

X duration, credit

Other operating income (expense)

The amount of operating income (expense) that the entity does not separately disclose in the same statement or note.

common practice: IAS 1 85

ifrs-full

OtherPayables

X instant, credit

Other payables

Amounts payable that the entity does not separately disclose in the same statement or note.

common practice: IAS 1 55

ifrs-full

OtherPriceRiskMember

member

Other price risk [member]

This member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices (other than those arising from interest rate risk or currency risk), whether those changes are caused by factors specific to the individual financial instrument or its issuer, or by factors affecting all similar financial instruments traded in the market. [Refer: Currency risk [member]; Interest rate risk [member]; Financial instruments, class [member]]

disclosure: IFRS 17 124 – Effective 2021-01-01, disclosure: IFRS 17 125 – Effective 2021-01-01, disclosure: IFRS 17 127 – Effective 2021-01-01, disclosure: IFRS 17 128 a ii – Effective 2021-01-01, disclosure: IFRS 7 Defined terms

ifrs-full

OtherPropertyPlantAndEquipment

X instant, debit

Other property, plant and equipment

The amount of property, plant and equipment that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]

common practice: IAS 16 37

ifrs-full

OtherPropertyPlantAndEquipmentMember

member

Other property, plant and equipment [member]

This member stands for a class of property, plant and equipment representing property, plant and equipment that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]

common practice: IAS 16 37

ifrs-full

OtherProvisions

X instant, credit

Other provisions

The amount of provisions other than provisions for employee benefits. [Refer: Provisions]

disclosure: IAS 1 78 d, disclosure: IAS 37 84 a

ifrs-full

OtherProvisionsAbstract

Other provisions [abstract]

ifrs-full

OtherProvisionsMember

member

Other provisions [member]

This member stands for provisions other than provisions for employee benefits. It also represents the standard value for the “Classes of other provisions” axis if no other member is used. [Refer: Provisions]

disclosure: IAS 37 84

ifrs-full

OtherReceivables

X instant, debit

Other receivables

The amount receivable by the entity that it does not separately disclose in the same statement or note.

example: IAS 1 78 b

ifrs-full

OtherRegulatoryDeferralAccountCreditBalances

X instant, credit

Other regulatory deferral account credit balances

The amount of regulatory deferral account credit balances that the entity does not separately disclose in the same statement or note. [Refer: Regulatory deferral account credit balances]

example: IFRS 14 IE5, example: IFRS 14 25

ifrs-full

OtherRegulatoryDeferralAccountDebitBalances

X instant, debit

Other regulatory deferral account debit balances

The amount of regulatory deferral account debit balances that the entity does not separately disclose in the same statement or note. [Refer: Regulatory deferral account debit balances]

example: IFRS 14 IE5, example: IFRS 14 25

ifrs-full

OtherRelatedPartiesMember

member

Other related parties [member]

This member stands for related parties that the entity does not separately disclose in the same statement or note. [Refer: Related parties [member]]

disclosure: IAS 24 19 g

ifrs-full

OtherReserves

X instant, credit

Other reserves

A component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings]

example: IAS 1 78 e

ifrs-full

OtherReservesAbstract

Other reserves [abstract]

ifrs-full

OtherReservesMember

member

Other reserves [member]

This member stands for a component of equity representing reserves within equity, not including retained earnings. It also represents the standard value for the “Reserves within equity” axis if no other member is used. [Refer: Retained earnings]

disclosure: IAS 1 106, disclosure: IAS 1 79 b

ifrs-full

OtherRevenue

X duration, credit

Other revenue

The amount of revenue arising from sources that the entity does not separately disclose in the same statement or note. [Refer: Revenue]

common practice: IAS 1 112 c

ifrs-full

OtherReversalsOfProvisions

X duration, credit

Other reversals of provisions

The amount of reversals of provisions that the entity does not separately disclose in the same statement or note. [Refer: Provisions]

disclosure: IAS 1 98 g

ifrs-full

OtherShorttermEmployeeBenefits

X duration, debit

Other short-term employee benefits

The amount of expense from employee benefits (other than termination benefits), which are expected to be settled wholly within 12 months after the end of the annual reporting period in which the employees render the related services, that the entity does not separately disclose in the same statement or note. [Refer: Employee benefits expense]

common practice: IAS 19 9

ifrs-full

OtherShorttermProvisions

X instant, credit

Other current provisions

The amount of current provisions other than provisions for employee benefits. [Refer: Provisions]

disclosure: IAS 1 78 d

ifrs-full

OtherTangibleOrIntangibleAssetsTransferred

X instant, credit

Other tangible or intangible assets transferred

The fair value, at acquisition date, of other tangible or intangible assets (including a business or subsidiary of the acquirer) transferred as consideration in a business combination, that the entity does not separately disclose in the same note. [Refer: Intangible assets other than goodwill; Business combinations [member]; Subsidiaries [member]]

disclosure: IFRS 3 B64 f ii

ifrs-full

OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome

X duration, debit

Other tax effects for reconciliation between accounting profit and tax expense (income)

The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that the entity does not separately disclose in the same statement or note. [Refer: Accounting profit; Applicable tax rate]

disclosure: IAS 12 81 c i

ifrs-full

OtherTaxRateEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome

X.XX duration

Other tax rate effects for reconciliation between accounting profit and tax expense (income)

Tax rate effects, in aggregate, on the reconciliation between the average effective tax rate and the applicable tax rate that the entity does not separately disclose in the reconciliation. [Refer: Average effective tax rate; Applicable tax rate]

disclosure: IAS 12 81 c ii

ifrs-full

OtherTemporaryDifferencesMember

member

Other temporary differences [member]

This member stands for temporary differences that the entity does not separately disclose in the same statement or note. [Refer: Temporary differences [member]]

common practice: IAS 12 81 g

ifrs-full

OtherTradingIncomeExpense

X duration, credit

Other trading income (expense)

The amount of trading income (expense) that the entity does not separately disclose in the same statement or note. [Refer: Trading income (expense)]

common practice: IAS 1 112 c

ifrs-full

OtherWorkPerformedByEntityAndCapitalised

X duration, credit

Other work performed by entity and capitalised

The amount of the entity’s own work capitalised from items originally classified as costs that the entity does not separately disclose in the same statement or note.

example: IAS 1 IG6, common practice: IAS 1 85

ifrs-full

OutflowsOfCashFromInvestingActivities

X duration, credit

Outflows of cash from investing activities

The cash outflow for investing activities.

common practice: IAS 7 16

ifrs-full

OutputOfAgriculturalProduce

X.XX duration

Output of agricultural produce

The output of entity’s agricultural produce.

common practice: IAS 41 46 b ii

ifrs-full

OutstandingBalancesForRelatedPartyTransactionsAbstract

Outstanding balances for related party transactions [abstract]

ifrs-full

OutstandingCommitmentsMadeByEntityRelatedPartyTransactions

X instant, credit

Outstanding commitments made by entity, related party transactions

The amount of outstanding commitments made by the entity in related party transactions. [Refer: Related parties [member]]

disclosure: IAS 24 18 b

ifrs-full

OutstandingCommitmentsMadeOnBehalfOfEntityRelatedPartyTransactions

X instant, credit

Outstanding commitments made on behalf of entity, related party transactions

The amount of outstanding commitments made on behalf of the entity in related party transactions. [Refer: Related parties [member]]

disclosure: IAS 24 18 b

ifrs-full

OwneroccupiedPropertyMeasuredUsingInvestmentPropertyFairValueModel

X instant, debit

Owner-occupied property measured using investment property fair value model

The amount of property, plant and equipment representing owner-occupied property measured using the investment property fair value model applying paragraph 29A of IAS 16. [Refer: Property, plant and equipment]

disclosure: IAS 16 29B – Effective 2021-01-01

ifrs-full

OwneroccupiedPropertyMeasuredUsingInvestmentPropertyFairValueModelMember

member

Owner-occupied property measured using investment property fair value model [member]

This member stands for a class of property, plant and equipment representing owner-occupied property measured using the investment property fair value model applying paragraph 29A of IAS 16. [Refer: Property, plant and equipment]

disclosure: IAS 16 29B – Effective 2021-01-01

ifrs-full

ParentMember

member

Parent [member]

This member stands for an entity that controls one or more entities.

disclosure: IAS 24 19 a

ifrs-full

ParticipationInDefinedBenefitPlanThatSharesRisksBetweenGroupEntitiesRelatedPartyTransactions

X duration

Participation in defined benefit plan that shares risks between group entities, related party transactions

The amount of participation by the entity in a defined benefit plan that shares risks between group entities. [Refer: Defined benefit plans [member]; Related parties [member]]

example: IAS 24 22

ifrs-full

ParValuePerShare

X.XX instant

Par value per share

The nominal value per share.

disclosure: IAS 1 79 a iii

ifrs-full

PastDueStatusAxis

axis

Past due status [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

example: IFRS 7 35N, common practice: IFRS 7 37 – Expiry date 2021-01-01

ifrs-full

PastDueStatusMember

member

Past due status [member]

This member stands for all past-due statuses. It also represents the standard value for the “Past due status” axis if no other member is used.

example: IFRS 7 35N, common practice: IFRS 7 37 – Expiry date 2021-01-01

ifrs-full

PastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset

X duration, credit

Past service cost and gains (losses) arising from settlements, net defined benefit liability (asset)

The increase (decrease) in the net defined benefit liability (asset) resulting from past service cost and gains (losses) arising from settlements. [Refer: Gains (losses) arising from settlements, net defined benefit liability (asset); Net defined benefit liability (asset)]

disclosure: IAS 19 141 d

ifrs-full

PastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAssetAbstract

Past service cost and gains (losses) arising from settlements, net defined benefit liability (asset) [abstract]

ifrs-full

PastServiceCostNetDefinedBenefitLiabilityAsset

X duration, credit

Past service cost, net defined benefit liability (asset)

The increase (decrease) in the net defined benefit liability (asset) resulting from past service cost. Past service cost is the change in the present value of the defined benefit obligation for employee service in prior periods, resulting from a plan amendment (the introduction or withdrawal of, or changes to, a defined benefit plan) or a curtailment (a significant reduction by the entity in the number of employees covered by a plan). [Refer: Net defined benefit liability (asset); Defined benefit plans [member]]

disclosure: IAS 19 141 d

ifrs-full

PayablesForPurchaseOfEnergy

X instant, credit

Payables for purchase of energy

The amount of payables for the purchase of energy.

common practice: IAS 1 78

ifrs-full

PayablesForPurchaseOfNoncurrentAssets

X instant, credit

Payables for purchase of non-current assets

The amount of payables for the purchase of non-current assets. [Refer: Non-current assets]

common practice: IAS 1 78

ifrs-full

PayablesOnSocialSecurityAndTaxesOtherThanIncomeTax

X instant, credit

Payables on social security and taxes other than income tax

The amount of payment due on social security and taxes other than income tax. Income taxes include all domestic and foreign taxes that are based on taxable profits. Income taxes also include taxes, such as withholding taxes, that are payable by a subsidiary, associate or joint arrangement on distributions to the reporting entity.

common practice: IAS 1 78

ifrs-full

PaymentsForDebtIssueCosts

X duration, credit

Payments for debt issue costs

The cash outflow for debt issue costs.

common practice: IAS 7 17

ifrs-full

PaymentsForDevelopmentProjectExpenditure

X duration, credit

Payments for development project expenditure

The cash outflow for expenditure related to development projects.

common practice: IAS 7 16

ifrs-full

PaymentsForExplorationAndEvaluationExpenses

X duration, credit

Payments for exploration and evaluation expenses

The cash outflow for expenses incurred by an entity in connection with the exploration for, and evaluation of, mineral resources before the technical feasibility and commercial viability of extracting a mineral resource are demonstrable.

common practice: IAS 7 14

ifrs-full

PaymentsForPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits

X duration, credit

Payments for premiums and claims, annuities and other policy benefits

The cash outflow for premiums and claims, annuities and other policy benefits.

example: IAS 7 14 e – Expiry date 2021-01-01

ifrs-full

PaymentsForShareIssueCosts

X duration, credit

Payments for share issue costs

The cash outflow for share issue costs.

common practice: IAS 7 17

ifrs-full

PaymentsFromChangesInOwnershipInterestsInSubsidiaries

X duration, credit

Payments from changes in ownership interests in subsidiaries that do not result in loss of control

The cash outflow for changes in ownership interests in subsidiaries that do not result in a loss of control. [Refer: Subsidiaries [member]]

disclosure: IAS 7 42A, disclosure: IAS 7 42B

ifrs-full

PaymentsFromContractsHeldForDealingOrTradingPurpose

X duration, credit

Payments from contracts held for dealing or trading purpose

The cash outflow for contracts held for dealing or trading purposes.

example: IAS 7 14 g

ifrs-full

PaymentsFromPlanNetDefinedBenefitLiabilityAsset

X duration, debit

Payments from plan, net defined benefit liability (asset)

The decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan. [Refer: Net defined benefit liability (asset)]

disclosure: IAS 19 141 g

ifrs-full

PaymentsInRespectOfSettlementsNetDefinedBenefitLiabilityAsset

X duration, debit

Payments in respect of settlements, net defined benefit liability (asset)

The decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan in respect of settlements. [Refer: Gains (losses) arising from settlements, net defined benefit liability (asset); Net defined benefit liability (asset); Defined benefit plans [member]]

disclosure: IAS 19 141 g

ifrs-full

PaymentsInRespectOfSettlementsReimbursementRights

X duration, credit

Payments in respect of settlements, reimbursement rights

The decrease (increase) in reimbursement rights resulting from payments in respect of settlements. [Refer: Gains (losses) arising from settlements, net defined benefit liability (asset); Defined benefit plans [member]]

disclosure: IAS 19 141 g

ifrs-full

PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities

X duration, credit

Payments of lease liabilities, classified as financing activities

The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities]

example: IAS 7 17 e

ifrs-full

PaymentsOfOtherEquityInstruments

X duration, credit

Payments of other equity instruments

The cash outflow for payments for equity instruments that the entity does not separately disclose in the same statement or note.

common practice: IAS 7 17

ifrs-full

PaymentsToAcquireOrRedeemEntitysShares

X duration, credit

Payments to acquire or redeem entity’s shares

The cash outflow to acquire or redeem entity’s shares.

example: IAS 7 17 b

ifrs-full

PaymentsToAndOnBehalfOfEmployees

X duration, credit

Payments to and on behalf of employees

The cash outflow to, and on behalf of, employees.

example: IAS 7 14 d

ifrs-full

PaymentsToManufactureOrAcquireAssetsHeldForRentalToOthersAndSubsequentlyHeldForSale

X duration, credit

Payments to manufacture or acquire assets held for rental to others and subsequently held for sale

The cash outflow to manufacture or acquire assets held for rental to others and subsequently held for sale.

example: IAS 7 14

ifrs-full

PaymentsToSuppliersForGoodsAndServices

X duration, credit

Payments to suppliers for goods and services

The cash outflow to suppliers for goods and services.

example: IAS 7 14 c

ifrs-full

PaymentsToSuppliersForGoodsAndServicesAndToAndOnBehalfOfEmployees

X duration, credit

Payments to suppliers for goods and services and to and on behalf of employees

The cash outflow for payments to suppliers for goods and services and to, and on behalf of, employees.

common practice: IAS 7 14

ifrs-full

PensionDefinedBenefitPlansMember

member

Pension defined benefit plans [member]

This member stands for pension defined benefit plans. [Refer: Defined benefit plans [member]]

common practice: IAS 19 138 b

ifrs-full

PercentageOfEntitysRevenue

X.XX duration

Percentage of entity’s revenue

The percentage of the entity’s revenue. [Refer: Revenue]

common practice: IFRS 8 34

ifrs-full

PercentageOfReasonablyPossibleDecreaseInActuarialAssumption

X.XX instant

Percentage of reasonably possible decrease in actuarial assumption

The reasonably possible percentage of the decrease in the actuarial assumption used to determine the present value of defined benefit obligation. [Refer: Actuarial assumptions [member]]

disclosure: IAS 19 145 a

ifrs-full

PercentageOfReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17

X.XX instant

Percentage of reasonably possible decrease in risk exposure that arises from contracts within scope of IFRS 17

The percentage of the reasonably possible decrease in the risk exposure that arises from contracts within scope of IFRS 17.

disclosure: IFRS 17 128 a – Effective 2021-01-01

ifrs-full

PercentageOfReasonablyPossibleDecreaseInUnobservableInputAssets

X.XX instant

Percentage of reasonably possible decrease in unobservable input, assets

The percentage of a reasonably possible decrease in an unobservable input used in fair value measurement of assets.

common practice: IFRS 13 93 h ii

ifrs-full

PercentageOfReasonablyPossibleDecreaseInUnobservableInputEntitysOwnEquityInstruments

X.XX instant

Percentage of reasonably possible decrease in unobservable input, entity’s own equity instruments

The percentage of a reasonably possible decrease in an unobservable input used in fair value measurement of the entity’s own equity instruments.

common practice: IFRS 13 93 h ii

ifrs-full

PercentageOfReasonablyPossibleDecreaseInUnobservableInputLiabilities

X.XX instant

Percentage of reasonably possible decrease in unobservable input, liabilities

The percentage of a reasonably possible decrease in an unobservable input used in fair value measurement of liabilities.

common practice: IFRS 13 93 h ii

ifrs-full

PercentageOfReasonablyPossibleIncreaseInActuarialAssumption

X.XX instant

Percentage of reasonably possible increase in actuarial assumption

The reasonably possible percentage of the increase in the actuarial assumption used to determine the present value of defined benefit obligation. [Refer: Actuarial assumptions [member]]

disclosure: IAS 19 145 a

ifrs-full

PercentageOfReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17

X.XX instant

Percentage of reasonably possible increase in risk exposure that arises from contracts within scope of IFRS 17

The percentage of a reasonably possible increase in the risk exposure that arises from contracts within scope of IFRS 17.

disclosure: IFRS 17 128 a – Effective 2021-01-01

ifrs-full

PercentageOfReasonablyPossibleIncreaseInUnobservableInputAssets

X.XX instant

Percentage of reasonably possible increase in unobservable input, assets

The percentage of a reasonably possible increase in an unobservable input used in fair value measurement of assets.

common practice: IFRS 13 93 h ii

ifrs-full

PercentageOfReasonablyPossibleIncreaseInUnobservableInputEntitysOwnEquityInstruments

X.XX instant

Percentage of reasonably possible increase in unobservable input, entity’s own equity instruments

The percentage of a reasonably possible increase in an unobservable input used in fair value measurement of the entity’s own equity instruments.

common practice: IFRS 13 93 h ii

ifrs-full

PercentageOfReasonablyPossibleIncreaseInUnobservableInputLiabilities

X.XX instant

Percentage of reasonably possible increase in unobservable input, liabilities

The percentage of a reasonably possible increase in an unobservable input used in fair value measurement of liabilities.

common practice: IFRS 13 93 h ii

ifrs-full

PercentageOfVotingEquityInterestsAcquired

X.XX instant

Percentage of voting equity interests acquired

The percentage of voting equity interests acquired in a business combination. [Refer: Business combinations [member]]

disclosure: IFRS 3 B64 c

ifrs-full

PerformanceObligationsAxis

axis

Performance obligations [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 15 119

ifrs-full

PerformanceObligationsMember

member

Performance obligations [member]

This member stands for all performance obligations. A performance obligation is a promise in a contract with a customer to transfer to the customer either: (a) a good or service (or a bundle of goods or services) that is distinct; or (b) a series of distinct goods or services that are substantially the same and that have the same pattern of transfer to the customer. This member also represents the standard value for the “Performance obligations” axis if no other member is used.

disclosure: IFRS 15 119

ifrs-full

PerformanceObligationsSatisfiedAtPointInTimeMember

member

Performance obligations satisfied at point in time [member]

This member stands for performance obligations satisfied at a point in time. An entity satisfies a performance obligation at a point in time, if the performance obligation is not satisfied over time. [Refer: Performance obligations [member]]

disclosure: IFRS 15 125

ifrs-full

PerformanceObligationsSatisfiedOverTimeMember

member

Performance obligations satisfied over time [member]

This member stands for performance obligations satisfied over time. An entity satisfies a performance obligation over time, if one of the following criteria is met: (a) the customer simultaneously receives and consumes the benefits provided by the entity’s performance as the entity performs; (b) the entity’s performance creates or enhances an asset (for example, work in progress) that the customer controls as the asset is created or enhanced; or (c) the entity’s performance does not create an asset with an alternative use to the entity and the entity has an enforceable right to payment for performance completed to date. [Refer: Performance obligations [member]]

disclosure: IFRS 15 124

ifrs-full

PeriodCoveredByFinancialStatements

text

Period covered by financial statements

The description of the period covered by the set of financial statements or notes.

disclosure: IAS 1 51 c

ifrs-full

PlanAssetsAtFairValue

X instant, debit

Plan assets, at fair value

The fair value of defined benefit plan assets. Plan assets comprise assets held by a long-term employee benefit fund and qualifying insurance policies. [Refer: At fair value [member]]

common practice: IAS 19 57 a

ifrs-full

PlanAssetsMember

member

Plan assets [member]

This member stands for defined benefit plan assets. Plan assets comprise: (a) assets held by a long-term employee benefit fund; and (b) qualifying insurance policies.

disclosure: IAS 19 140 a i

ifrs-full

PlantsMember

member

Plants [member]

This member stands for plants.

common practice: IAS 41 41

ifrs-full

PortfolioAndOtherManagementFeeIncome

X duration, credit

Portfolio and other management fee income

The amount of income recognised from portfolio and other management fees.

common practice: IAS 1 112 c

ifrs-full

PortionOfConsiderationPaidReceivedConsistingOfCashAndCashEquivalents

X duration, credit

Portion of consideration paid (received) consisting of cash and cash equivalents

The portion of consideration paid or received, consisting of cash and cash equivalents, in respect of both obtaining and losing control of subsidiaries or other businesses. [Refer: Subsidiaries [member]; Cash and cash equivalents; Consideration paid (received)]

disclosure: IAS 7 40 b

ifrs-full

PortionOfGainsLossesRecognisedWhenControlOfSubsidiaryIsLostAttributableToDerecognisingRegulatoryDeferralAccountBalancesInFormerSubsidiary

X duration, credit

Portion of gains (losses) recognised when control of subsidiary is lost, attributable to derecognising regulatory deferral account balances in former subsidiary

The portion of gains (losses) from losing control of a subsidiary that is attributable to derecognising regulatory deferral account balances in the former subsidiary. [Refer: Gains (losses) recognised when control of subsidiary is lost; Regulatory deferral account balances [member]; Subsidiaries [member]]

disclosure: IFRS 14 B28

ifrs-full

PortionOfGainsLossesRecognisedWhenControlOfSubsidiaryIsLostAttributableToRecognisingInvestmentRetainedInFormerSubsidiary

X duration, credit

Portion of gains (losses) recognised when control of subsidiary is lost, attributable to recognising investment retained in former subsidiary

The portion of gains (losses) from losing control of a subsidiary attributable to recognising any investment retained in the former subsidiary at its fair value at the date when control is lost. [Refer: Gains (losses) recognised when control of subsidiary is lost; Subsidiaries [member]]

disclosure: IFRS 12 19 a

ifrs-full

PostemploymentBenefitExpenseDefinedBenefitPlans

X duration, debit

Post-employment benefit expense, defined benefit plans

The amount of post-employment benefit expense relating to defined benefit plans. [Refer: Defined benefit plans [member]]

common practice: IAS 19 5

ifrs-full

PostemploymentBenefitExpenseDefinedContributionPlans

X duration, debit

Post-employment benefit expense, defined contribution plans

The amount of post-employment benefit expense relating to defined contribution plans. Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods.

disclosure: IAS 19 53

ifrs-full

PostemploymentMedicalDefinedBenefitPlansMember

member

Post-employment medical defined benefit plans [member]

This member stands for post-employment medical defined benefit plans. [Refer: Defined benefit plans [member]]

example: IAS 19 138 b

ifrs-full

PotentialOrdinaryShareTransactionsMember

member

Potential ordinary share transactions [member]

This member stands for potential ordinary share transactions. [Refer: Ordinary shares [member]]

example: IAS 10 22 f

ifrs-full

PowerGeneratingAssetsMember

member

Power generating assets [member]

This member stands for a class of property, plant and equipment representing assets that generate power. [Refer: Property, plant and equipment]

common practice: IAS 16 37

ifrs-full

PrecontractCostsMember

member

Pre-contract costs [member]

This member stands for a category of assets recognised from the costs to obtain or fulfil contracts with customers representing the pre-contract costs. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]

example: IFRS 15 128 a

ifrs-full

PreferenceSharesMember

member

Preference shares [member]

This member stands for equity instruments that are senior in some aspects to ordinary shares, but subordinate to debt instruments in terms of claim. [Refer: Ordinary shares [member]]

common practice: IAS 1 79 a

ifrs-full

PremiumsWrittenNetOfReinsurance

X duration, credit

Premiums written, net of reinsurance

The amount of premiums written, net of amounts reinsured with third parties.

common practice: IAS 1 85

ifrs-full

PrepaymentRiskMember

member

Prepayment risk [member]

This member stands for the type of risk that one party to a financial asset will incur a financial loss because the other party repays earlier or later than expected. [Refer: Financial instruments, class [member]]

example: IFRS 7 IG32, example: IFRS 7 40 a

ifrs-full

Prepayments

X instant, debit

Prepayments

Receivables that represent amounts paid for goods and services before they have been delivered.

example: IAS 1 78 b

ifrs-full

PrepaymentsAndAccruedIncome

X instant, debit

Prepayments and accrued income

The amount of prepayments and accrued income. [Refer: Prepayments; Accrued income]

common practice: IAS 1 112 c

ifrs-full

PrepaymentsAndAccruedIncomeAbstract

Prepayments and accrued income [abstract]

ifrs-full

PresentationOfLeasesForLesseeAbstract

Presentation of leases for lessee [abstract]

ifrs-full

PresentationOfOverlayApproachAbstract

Presentation of overlay approach [abstract]

ifrs-full

PresentValueOfDefinedBenefitObligationMember

member

Present value of defined benefit obligation [member]

This member stands for the present value of a defined benefit obligation. The present value of a defined benefit obligation is the present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods.

disclosure: IAS 19 140 a ii

ifrs-full

PreviousGAAPMember

member

Previous GAAP [member]

This member stands for the basis of accounting that the entity used immediately before adopting IFRSs. [Refer: IFRSs [member]]

disclosure: IFRS 1 24, common practice: IFRS 1 30, disclosure: IFRS 1 29

ifrs-full

PreviouslyStatedMember

member

Previously stated [member]

This member stands for the information previously stated in the financial statements (ie before retrospective application or retrospective restatement).

disclosure: IAS 1 106 b, disclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i, disclosure: IAS 8 49 b i

ifrs-full

PriceIndexMovements

X.XX duration

Price index movements

The movements in the general price index used to restate financial statement information of an entity whose functional currency is the currency of a hyperinflationary economy.

disclosure: IAS 29 39 c

ifrs-full

PricesSpecifiedInForwardAgreementsToPurchaseFinancialAssetsForCash

X instant, credit

Prices specified in forward agreements to purchase financial assets for cash

Prices specified in forward agreements to purchase financial assets for cash.

example: IFRS 7 B11D b

ifrs-full

PrincipalPlaceOfBusiness

text

Principal place of business

The place where an entity principally conducts operations.

disclosure: IAS 1 138 a

ifrs-full

PrincipalPlaceOfBusinessOfAssociate

text

Principal place of business of associate

The principal place of business of an associate. [Refer: Principal place of business; Associates [member]]

disclosure: IAS 27 16 b ii, disclosure: IAS 27 17 b ii, disclosure: IFRS 12 21 a iii

ifrs-full

PrincipalPlaceOfBusinessOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse

text

Principal place of business of entity whose consolidated financial statements have been produced for public use

The principal place of business of the entity’s ultimate or any intermediate parent whose consolidated financial statements that comply with IFRSs have been produced for public use. [Refer: Consolidated [member]; IFRSs [member]]

disclosure: IAS 27 16 a

ifrs-full

PrincipalPlaceOfBusinessOfJointOperation

text

Principal place of business of joint operation

The principal place of business of a joint operation. [Refer: Joint operations [member]; Principal place of business]

disclosure: IFRS 12 21 a iii

ifrs-full

PrincipalPlaceOfBusinessOfJointVenture

text

Principal place of business of joint venture

The principal place of business of a joint venture. [Refer: Principal place of business; Joint ventures [member]]

disclosure: IAS 27 16 b ii, disclosure: IAS 27 17 b ii, disclosure: IFRS 12 21 a iii

ifrs-full

PrincipalPlaceOfBusinessOfSubsidiary

text

Principal place of business of subsidiary

The principal place of business of a subsidiary. [Refer: Principal place of business; Subsidiaries [member]]

disclosure: IAS 27 16 b ii, disclosure: IAS 27 17 b ii, disclosure: IFRS 12 12 b, disclosure: IFRS 12 19B b

ifrs-full

ProbabilityOfDefaultAxis

axis

Probability of default [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

example: IFRS 7 IG20C, example: IFRS 7 35M

ifrs-full

ProbabilityOfDefaultMeasurementInputMember

member

Probability of default, measurement input [member]

This member stands for the probability of default used as a measurement input.

example: IFRS 13 93 d, example: IFRS 13 IE63

ifrs-full

ProbabilityOfDefaultMember

member

Probability of default [member]

This member stands for all probabilities of default.

example: IFRS 7 IG20C, example: IFRS 7 35M

ifrs-full

ProceedsFromBorrowingsClassifiedAsFinancingActivities

X duration, debit

Proceeds from borrowings, classified as financing activities

The cash inflow from borrowings obtained. [Refer: Borrowings]

example: IAS 7 17 c

ifrs-full

ProceedsFromChangesInOwnershipInterestsInSubsidiaries

X duration, debit

Proceeds from changes in ownership interests in subsidiaries that do not result in loss of control

The cash inflow from changes in ownership interests in subsidiaries that do not result in a loss of control. [Refer: Subsidiaries [member]]

disclosure: IAS 7 42A, disclosure: IAS 7 42B

ifrs-full

ProceedsFromContributionsOfNoncontrollingInterests

X duration, debit

Proceeds from contributions of non-controlling interests

The cash inflow from proceeds from contributions of non-controlling interests. [Refer: Non-controlling interests]

common practice: IAS 7 17

ifrs-full

ProceedsFromCurrentBorrowings

X duration, debit

Proceeds from current borrowings

The cash inflow from current borrowings obtained. [Refer: Current borrowings]

common practice: IAS 7 17

ifrs-full

ProceedsFromDisposalOfExplorationAndEvaluationAssets

X duration, debit

Proceeds from disposal of exploration and evaluation assets

The cash inflow from the disposal of exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]

common practice: IAS 7 16

ifrs-full

ProceedsFromDisposalOfMiningAssets

X duration, debit

Proceeds from disposal of mining assets

The cash inflow from the disposal of mining assets. [Refer: Mining assets]

common practice: IAS 7 16

ifrs-full

ProceedsFromDisposalOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperations

X duration, debit

Proceeds from disposal of non-current assets or disposal groups classified as held for sale and discontinued operations

The cash inflow from the disposal of non-current assets or disposal groups classified as held for sale and discontinued operations. [Refer: Discontinued operations [member]; Disposal groups classified as held for sale [member]; Non-current assets or disposal groups classified as held for sale]

common practice: IAS 7 16

ifrs-full

ProceedsFromDisposalOfOilAndGasAssets

X duration, debit

Proceeds from disposal of oil and gas assets

The cash inflow from disposal of oil and gas assets. [Refer: Oil and gas assets]

common practice: IAS 7 16

ifrs-full

ProceedsFromDisposalOrMaturityOfAvailableforsaleFinancialAssets

X duration, debit

Proceeds from disposal or maturity of available-for-sale financial assets

The cash inflow from the disposal or maturity of available-for-sale financial assets. [Refer: Financial assets available-for-sale]

common practice: IAS 7 16 – Expiry date 2021-01-01

ifrs-full

ProceedsFromDisposalsOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets

X duration, debit

Proceeds from disposals of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets

The cash inflow from the disposal of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets. [Refer: Intangible assets other than goodwill; Investment property; Other non-current assets; Property, plant and equipment]

common practice: IAS 7 16

ifrs-full

ProceedsFromExerciseOfOptions

X duration, debit

Proceeds from exercise of options

The cash inflow from the exercise of options.

common practice: IAS 7 17

ifrs-full

ProceedsFromGovernmentGrantsClassifiedAsFinancingActivities

X duration, debit

Proceeds from government grants, classified as financing activities

The cash inflow from government grants, classified as financing activities. [Refer: Government [member]; Government grants]

common practice: IAS 20 28

ifrs-full

ProceedsFromGovernmentGrantsClassifiedAsInvestingActivities

X duration, debit

Proceeds from government grants, classified as investing activities

The cash inflow from government grants, classified as investing activities. [Refer: Government [member]; Government grants]

common practice: IAS 20 28

ifrs-full

ProceedsFromIssueOfBondsNotesAndDebentures

X duration, debit

Proceeds from issue of bonds, notes and debentures

The cash inflow from the issuing of bonds, notes and debentures.

common practice: IAS 7 17

ifrs-full

ProceedsFromIssueOfOrdinaryShares

X duration, debit

Proceeds from issue of ordinary shares

The cash inflow from the issuing of ordinary shares. [Refer: Ordinary shares [member]]

common practice: IAS 7 17

ifrs-full

ProceedsFromIssueOfPreferenceShares

X duration, debit

Proceeds from issue of preference shares

The cash inflow from the issuing of preference shares. [Refer: Preference shares [member]]

common practice: IAS 7 17

ifrs-full

ProceedsFromIssueOfSubordinatedLiabilities

X duration, debit

Proceeds from issue of subordinated liabilities

The cash inflow from the issuing of subordinated liabilities. [Refer: Subordinated liabilities]

common practice: IAS 7 17

ifrs-full

ProceedsFromIssuingOtherEquityInstruments

X duration, debit

Proceeds from issuing other equity instruments

The cash inflow from issuing equity instruments that the entity does not separately disclose in the same statement or note.

example: IAS 7 17 a

ifrs-full

ProceedsFromIssuingShares

X duration, debit

Proceeds from issuing shares

The cash inflow from issuing shares.

example: IAS 7 17 a

ifrs-full

ProceedsFromNoncurrentBorrowings

X duration, debit

Proceeds from non-current borrowings

The cash inflow from non-current borrowings obtained. [Refer: Borrowings]

common practice: IAS 7 17

ifrs-full

ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities

X duration, debit

Proceeds from sales of other long-term assets, classified as investing activities

The cash inflow from sales of long-term assets that the entity does not separately disclose in the same statement or note, classified as investing activities. [Refer: Assets]

example: IAS 7 16 b

ifrs-full

ProceedsFromSaleOrIssueOfTreasuryShares

X duration, debit

Proceeds from sale or issue of treasury shares

The cash inflow from the sale or issuing of treasury shares. [Refer: Sale or issue of treasury shares; Treasury shares]

common practice: IAS 7 17

ifrs-full

ProceedsFromSalesOfBiologicalAssets

X duration, debit

Proceeds from sales of biological assets

The cash inflow from sales of biological assets. [Refer: Biological assets]

common practice: IAS 7 16

ifrs-full

ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities

X duration, debit

Proceeds from sales of intangible assets, classified as investing activities

The cash inflow from sales of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill]

example: IAS 7 16 b

ifrs-full

ProceedsFromSalesOfInterestsInAssociates

X duration, debit

Proceeds from sales of interests in associates

The cash inflow from sales of interests in associates. [Refer: Associates [member]]

common practice: IAS 7 16

ifrs-full

ProceedsFromSalesOfInvestmentProperty

X duration, debit

Proceeds from sales of investment property

The cash inflow from sales of investment property. [Refer: Investment property]

common practice: IAS 7 16

ifrs-full

ProceedsFromSalesOfInvestmentsAccountedForUsingEquityMethod

X duration, debit

Proceeds from sales of investments accounted for using equity method

The cash inflow from sales of investments accounted for using the equity method. [Refer: Investments accounted for using equity method]

common practice: IAS 7 16

ifrs-full

ProceedsFromSalesOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod

X duration, debit

Proceeds from sales of investments other than investments accounted for using equity method

The cash inflow from sales of investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method]

common practice: IAS 7 16

ifrs-full

ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities

X duration, debit

Proceeds from sales of property, plant and equipment, classified as investing activities

The cash inflow from sales of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]

example: IAS 7 16 b

ifrs-full

ProceedsFromSalesOrMaturityOfFinancialInstrumentsClassifiedAsInvestingActivities

X duration, debit

Proceeds from sales or maturity of financial instruments, classified as investing activities

The cash inflow from sales or maturity of financial instruments, classified as investing activities. [Refer: Financial instruments, class [member]]

common practice: IAS 7 16

ifrs-full

ProceedsFromTransferActivity

X duration, debit

Proceeds from transfer activity during period representing greatest transfer activity

The amount of proceeds recognised from the transfer of financial assets during the part of the reporting period within which the greatest transfer activity took place when the total amount of proceeds from the transfer activity (that qualifies for derecognition) is not evenly distributed throughout the reporting period. [Refer: Financial assets]

disclosure: IFRS 7 42G c iii

ifrs-full

ProductionSupplies

X instant, debit

Current production supplies

A classification of current inventory representing the amount of supplies to be used for the production process. [Refer: Inventories]

example: IAS 1 78 c, common practice: IAS 2 37

ifrs-full

ProductsAndServicesAxis

axis

Products and services [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

example: IFRS 15 B89 a, disclosure: IFRS 8 32

ifrs-full

ProductsAndServicesMember

member

Products and services [member]

This member stands for the entity’s products and services. It also represents the standard value for the “Products and services” axis if no other member is used.

example: IFRS 15 B89 a, disclosure: IFRS 8 32

ifrs-full

ProfessionalFeesExpense

X duration, debit

Professional fees expense

The amount of fees paid or payable for professional services.

common practice: IAS 1 112 c

ifrs-full

ProfitLoss

X duration, credit

Profit (loss)

The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]

disclosure: IAS 1 106 d i, disclosure: IAS 1 81A a, disclosure: IAS 7 18 b, disclosure: IFRS 1 24 b, disclosure: IFRS 1 32 a ii, example: IFRS 12 B10 b, example: IFRS 17 113 b – Effective 2021-01-01, example: IFRS 4 39L e – Effective on first application of IFRS 9, disclosure: IFRS 8 28 b, disclosure: IFRS 8 23

ifrs-full

ProfitLossAbstract

Profit (loss) [abstract]

ifrs-full

ProfitLossAttributableToAbstract

Profit (loss), attributable to [abstract]

ifrs-full

ProfitLossAttributableToNoncontrollingInterests

X duration, credit

Profit (loss), attributable to non-controlling interests

The profit (loss) from continuing and discontinued operations attributable to non-controlling interests. [Refer: Profit (loss); Non-controlling interests]

disclosure: IAS 1 81B a i, disclosure: IFRS 12 12 e

ifrs-full

ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntity

X duration, credit

Profit (loss), attributable to ordinary equity holders of parent entity

The profit (loss) attributable to ordinary equity holders of the parent entity. [Refer: Profit (loss)]

disclosure: IAS 33 70 a

ifrs-full

ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityAbstract

Profit (loss), attributable to ordinary equity holders of parent entity [abstract]

ifrs-full

ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects

X duration, credit

Profit (loss), attributable to ordinary equity holders of parent entity including dilutive effects

The profit (loss) attributable to ordinary equity holders of the parent entity, adjusted for the effects of all dilutive potential ordinary shares. [Refer: Profit (loss)]

disclosure: IAS 33 70 a

ifrs-full

ProfitLossAttributableToOwnersOfParent

X duration, credit

Profit (loss), attributable to owners of parent

The profit (loss) from continuing and discontinued operations attributable to owners of the parent. [Refer: Profit (loss)]

disclosure: IAS 1 81B a ii

ifrs-full

ProfitLossBeforeTax

X duration, credit

Profit (loss) before tax

The profit (loss) before tax expense or income. [Refer: Profit (loss)]

example: IAS 1 103, example: IAS 1 102, disclosure: IFRS 5 33 b i, example: IFRS 8 28 b, example: IFRS 8 23

ifrs-full

ProfitLossFromContinuingOperations

X duration, credit

Profit (loss) from continuing operations

The profit (loss) from continuing operations. [Refer: Continuing operations [member]; Profit (loss)]

disclosure: IAS 1 81A a, disclosure: IFRS 12 B12 b vi, disclosure: IFRS 8 28 b, disclosure: IFRS 8 23

ifrs-full

ProfitLossFromContinuingOperationsAttributableToNoncontrollingInterests

X duration, credit

Profit (loss) from continuing operations attributable to non-controlling interests

The profit (loss) from continuing operations attributable to non-controlling interests. [Refer: Profit (loss) from continuing operations; Non-controlling interests]

example: IFRS 5 Example 11, example: IFRS 5 33 d

ifrs-full

ProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntity

X duration, credit

Profit (loss) from continuing operations attributable to ordinary equity holders of parent entity

The profit (loss) from continuing operations attributable to ordinary equity holders of the parent entity. [Refer: Continuing operations [member]; Profit (loss) from continuing operations]

disclosure: IAS 33 70 a

ifrs-full

ProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects

X duration, credit

Profit (loss) from continuing operations attributable to ordinary equity holders of parent entity including dilutive effects

The profit (loss) from continuing operations attributable to ordinary equity holders of the parent entity, adjusted for the effects of all dilutive potential ordinary shares. [Refer: Profit (loss) from continuing operations]

disclosure: IAS 33 70 a

ifrs-full

ProfitLossFromDiscontinuedOperations

X duration, credit

Profit (loss) from discontinued operations

The profit (loss) from discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)]

disclosure: IAS 1 82 ea, disclosure: IAS 1 98 e, disclosure: IFRS 12 B12 b vii, disclosure: IFRS 5 33 a

ifrs-full

ProfitLossFromDiscontinuedOperationsAttributableToNoncontrollingInterests

X duration, credit

Profit (loss) from discontinued operations attributable to non-controlling interests

The profit (loss) from discontinued operations attributable to non-controlling interests. [Refer: Profit (loss) from discontinued operations; Non-controlling interests]

example: IFRS 5 Example 11, example: IFRS 5 33 d

ifrs-full

ProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntity

X duration, credit

Profit (loss) from discontinued operations attributable to ordinary equity holders of parent entity

The profit (loss) from discontinued operations attributable to ordinary equity holders of the parent entity. [Refer: Profit (loss) from discontinued operations]

disclosure: IAS 33 70 a

ifrs-full

ProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects

X duration, credit

Profit (loss) from discontinued operations attributable to ordinary equity holders of parent entity including dilutive effects

The profit (loss) from discontinued operations attributable to ordinary equity holders of the parent entity, adjusted for the effects of all dilutive potential ordinary shares. [Refer: Profit (loss) from discontinued operations]

disclosure: IAS 33 70 a

ifrs-full

ProfitLossFromOperatingActivities

X duration, credit

Profit (loss) from operating activities

The profit (loss) from operating activities of the entity. [Refer: Profit (loss)]

example: IAS 32 IE33, common practice: IAS 1 85

ifrs-full

ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTax

X duration, credit

Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax

The profit (loss) that includes the net movement in regulatory deferral account balances related to profit or loss and the net movement in related deferred tax. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Net movement in deferred tax arising from regulatory deferral account balances related to profit or loss; Profit (loss)]

disclosure: IFRS 14 23

ifrs-full

ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAttributableToNoncontrollingInterests

X duration, credit

Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax, attributable to non-controlling interests

The profit (loss), attributable to non-controlling interests, that includes the net movement in regulatory deferral account balances related to profit or loss and the net movement in related deferred tax. [Refer: Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Non-controlling interests]

example: IFRS 14 IE1, example: IFRS 14 23

ifrs-full

ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAttributableToOwnersOfParent

X duration, credit

Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax, attributable to owners of parent

The profit (loss), attributable to owners of parent, that includes the net movement in regulatory deferral account balances related to profit or loss and the net movement in related deferred tax. [Refer: Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax]

example: IFRS 14 IE1, example: IFRS 14 23

ifrs-full

ProfitLossOfAcquiree

X duration, credit

Profit (loss) of acquiree since acquisition date

The profit (loss) of the acquiree, since the acquisition date, included in the consolidated statement of comprehensive income. [Refer: Profit (loss)]

disclosure: IFRS 3 B64 q i

ifrs-full

ProfitLossOfCombinedEntity

X duration, credit

Profit (loss) of combined entity as if combination occurred at beginning of period

The profit (loss) of the combined entity as though the acquisition date for all business combinations that occurred during the year had been as of the beginning of the annual reporting period. [Refer: Business combinations [member]; Profit (loss)]

disclosure: IFRS 3 B64 q ii

ifrs-full

ProfitLossRecognisedOnExchangingConstructionServicesForFinancialAsset2011

X duration, credit

Profit (loss) recognised on exchanging construction services for financial asset

The profit (loss) recognised on exchanging construction services for a financial asset in service concession arrangements. [Refer: Service concession arrangements [member]; Profit (loss)]

disclosure: SIC 29 6A

ifrs-full

ProfitLossRecognisedOnExchangingConstructionServicesForIntangibleAsset2011

X duration, credit

Profit (loss) recognised on exchanging construction services for intangible asset

The profit (loss) recognised on exchanging construction services for an intangible asset in service concession arrangements. [Refer: Service concession arrangements [member]; Profit (loss)]

disclosure: SIC 29 6A

ifrs-full

ProfitsLossesOnDisposalOfInvestmentsAndChangesInValueOfInvestments

X duration, credit

Profit (loss) on disposal of investments and changes in value of investments

The profit (loss) on disposal of investments and changes in the value of investments. [Refer: Profit (loss)]

disclosure: IAS 26 35 b ix

ifrs-full

ProgrammingAssets

X instant, debit

Programming assets

The amount of assets relating to programming. [Refer: Assets]

common practice: IAS 1 55

ifrs-full

PropertyAmountContributedToFairValueOfPlanAssets

X instant, debit

Real estate, amount contributed to fair value of plan assets

The amount real estate contributes to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]

example: IAS 19 142 d

ifrs-full

PropertyDevelopmentAndProjectManagementExpense

X duration, debit

Property development and project management expense

The amount of expense arising from property development and project management.

common practice: IAS 1 85

ifrs-full

PropertyDevelopmentAndProjectManagementIncome

X duration, credit

Property development and project management income

The amount of income arising from property development and project management.

common practice: IAS 1 85

ifrs-full

PropertyIntendedForSaleInOrdinaryCourseOfBusiness

X instant, debit

Property intended for sale in ordinary course of business

The amount of property intended for sale in the ordinary course of business of the entity. Property is land or a building – or part of a building – or both.

common practice: IAS 1 55

ifrs-full

PropertyManagementExpense

X duration, debit

Property management expense

The amount of expense relating to property management. Property is land or a building – or part of a building – or both.

common practice: IAS 1 112 c

ifrs-full

PropertyPlantAndEquipment

X instant, debit

Property, plant and equipment

The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period.

disclosure: IAS 1 54 a, disclosure: IAS 16 73 e

ifrs-full

PropertyPlantAndEquipmentAbstract

Property, plant and equipment [abstract]

ifrs-full

PropertyPlantAndEquipmentByOperatingLeaseStatusAxis

axis

Property, plant and equipment by operating lease status [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 16 95

ifrs-full

PropertyPlantAndEquipmentByOperatingLeaseStatusMember

member

Property, plant and equipment by operating lease status [member]

This member stands for all property, plant and equipment when disaggregated by the operating lease status by a lessor. It also represents the standard value for the “Property, plant and equipment by operating lease status” axis if no other member is used. [Refer: Property, plant and equipment]

disclosure: IFRS 16 95

ifrs-full

PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets

X instant, debit

Property, plant and equipment, revalued assets, at cost

The amount of property, plant and equipment that would have been recognised had the revalued assets been carried under the cost model. [Refer: Property, plant and equipment]

disclosure: IAS 16 77 e

ifrs-full

PropertyPlantAndEquipmentCarryingAmountOfAssetsRetiredFromActiveUse

X instant, debit

Property, plant and equipment, assets retired from active use and not classified as held for sale

The amount of property, plant and equipment retired from active use and not classified as held for sale in accordance with IFRS 5. [Refer: Property, plant and equipment]

example: IAS 16 79 c

ifrs-full

PropertyPlantAndEquipmentCarryingAmountOfRevaluedAssets

X instant, debit

Property, plant and equipment, revalued assets

The amount of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment]

disclosure: IAS 16 77

ifrs-full

PropertyPlantAndEquipmentExpendituresRecognisedForConstructions

X instant, debit

Property, plant and equipment, expenditures recognised in course of its construction

The amount of expenditures recognised in the carrying amount of an item of property, plant and equipment in the course of its construction. [Refer: Carrying amount [member]; Property, plant and equipment]

disclosure: IAS 16 74 b

ifrs-full

PropertyPlantAndEquipmentFairValueUsedAsDeemedCost

X instant, debit

Property, plant and equipment fair value used as deemed cost

The amount of property, plant and equipment, for which fair value was used as their deemed cost in the opening IFRS statement of financial position. [Refer: Property, plant and equipment]

disclosure: IFRS 1 30

ifrs-full

PropertyPlantAndEquipmentGrossCarryingAmountFullyDepreciated

X instant, debit

Property, plant and equipment, gross carrying amount of fully depreciated assets still in use

The gross carrying amount of fully depreciated property, plant and equipment that is still in use. [Refer: Gross carrying amount [member]; Property, plant and equipment]

example: IAS 16 79 b

ifrs-full

PropertyPlantAndEquipmentMember

member

Property, plant and equipment [member]

This member stands for property, plant and equipment. It also represents the standard value for the “Classes of property, plant and equipment” axis if no other member is used. [Refer: Property, plant and equipment]

disclosure: IAS 16 73, example: IAS 36 127, example: IFRS 16 53

ifrs-full

PropertyPlantAndEquipmentNotSubjectToOperatingLeasesMember

member

Property, plant and equipment not subject to operating leases [member]

This member stands for property, plant and equipment that is not subject to operating leases. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. [Refer: Property, plant and equipment]

disclosure: IFRS 16 95

ifrs-full

PropertyPlantAndEquipmentPledgedAsSecurity

X instant, debit

Property, plant and equipment, pledged as security

The amount of property, plant and equipment pledged as security for liabilities. [Refer: Property, plant and equipment]

disclosure: IAS 16 74 a

ifrs-full

PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate

X instant, debit

Property, plant and equipment recognised as of acquisition date

The amount recognised as of the acquisition date for plant, property and equipment acquired in a business combination. [Refer: Property, plant and equipment; Business combinations [member]]

example: IFRS 3 B64 i, example: IFRS 3 IE72

ifrs-full

PropertyPlantAndEquipmentRestrictionsOnTitle

X instant, debit

Property, plant and equipment, restrictions on title

The amount of property, plant and equipment subject to restrictions on title. [Refer: Property, plant and equipment]

disclosure: IAS 16 74 a

ifrs-full

PropertyPlantAndEquipmentRevaluationAbstract

Property, plant and equipment, revaluation [abstract]

ifrs-full

PropertyPlantAndEquipmentRevaluationSurplus

X instant, credit

Property, plant and equipment, revaluation surplus

The amount of revaluation surplus that relates to property, plant and equipment. [Refer: Property, plant and equipment; Revaluation surplus]

disclosure: IAS 16 77 f

ifrs-full

PropertyPlantAndEquipmentSubjectToOperatingLeasesMember

member

Property, plant and equipment subject to operating leases [member]

This member stands for property, plant and equipment that is subject to operating leases. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. [Refer: Property, plant and equipment]

disclosure: IFRS 16 95

ifrs-full

PropertyPlantAndEquipmentTemporarilyIdle

X instant, debit

Property, plant and equipment, temporarily idle

The amount of temporarily idle property, plant and equipment. [Refer: Property, plant and equipment]

example: IAS 16 79 a

ifrs-full

PropertyServiceChargeExpense

X duration, debit

Property service charge expense

The amount of expense arising from charges related to servicing of property.

common practice: IAS 1 112 c

ifrs-full

PropertyServiceChargeIncome

X duration, credit

Property service charge income

The amount of income arising from charges related to servicing of property.

common practice: IAS 1 112 c

ifrs-full

PropertyServiceChargeIncomeExpense

X duration, credit

Property service charge income (expense)

The amount of income or expense arising from property service charge. [Refer: Property service charge expense; Property service charge income]

common practice: IAS 1 112 c

ifrs-full

PropertyServiceChargeIncomeExpenseAbstract

Property service charge income (expense) [abstract]

ifrs-full

PropertyTaxExpense

X duration, debit

Property tax expense

The amount of tax expense levied on property. Property is land or a building – or part of a building – or both.

common practice: IAS 1 85

ifrs-full

ProportionOfOwnershipInterestInAssociate

X.XX duration

Proportion of ownership interest in associate

The proportion of ownership interest in an associate attributable to the entity. [Refer: Associates [member]]

disclosure: IAS 27 17 b iii, disclosure: IAS 27 16 b iii, disclosure: IFRS 12 21 a iv

ifrs-full

ProportionOfOwnershipInterestInJointOperation

X.XX duration

Proportion of ownership interest in joint operation

The proportion of ownership interest in a joint operation attributable to the entity. [Refer: Joint operations [member]]

disclosure: IFRS 12 21 a iv

ifrs-full

ProportionOfOwnershipInterestInJointVenture

X.XX duration

Proportion of ownership interest in joint venture

The proportion of ownership interest in a joint venture attributable to the entity. [Refer: Joint ventures [member]]

disclosure: IAS 27 17 b iii, disclosure: IAS 27 16 b iii, disclosure: IFRS 12 21 a iv

ifrs-full

ProportionOfOwnershipInterestInSubsidiary

X.XX duration

Proportion of ownership interest in subsidiary

The proportion of ownership interest in a subsidiary attributable to the entity. [Refer: Subsidiaries [member]]

disclosure: IAS 27 17 b iii, disclosure: IAS 27 16 b iii, disclosure: IFRS 12 19B c

ifrs-full

ProportionOfOwnershipInterestsHeldByNoncontrollingInterests

X.XX duration

Proportion of ownership interests held by non-controlling interests

The proportion of ownership interests in a subsidiary held by non-controlling interests. [Refer: Subsidiaries [member]; Non-controlling interests]

disclosure: IFRS 12 12 c

ifrs-full

ProportionOfVotingPowerHeldInAssociate

X.XX duration

Proportion of voting rights held in associate

The proportion of the voting rights in an associate held by the entity. [Refer: Associates [member]]

disclosure: IAS 27 17 b iii, disclosure: IAS 27 16 b iii, disclosure: IFRS 12 21 a iv

ifrs-full

ProportionOfVotingPowerHeldInSubsidiary

X.XX duration

Proportion of voting rights held in subsidiary

The proportion of the voting rights in a subsidiary held by the entity. [Refer: Subsidiaries [member]]

disclosure: IAS 27 17 b iii, disclosure: IAS 27 16 b iii, disclosure: IFRS 12 19B c

ifrs-full

ProportionOfVotingRightsHeldByNoncontrollingInterests

X.XX duration

Proportion of voting rights held by non-controlling interests

The proportion of the voting rights in a subsidiary held by non-controlling interests. [Refer: Subsidiaries [member]; Non-controlling interests]

disclosure: IFRS 12 12 d

ifrs-full

ProportionOfVotingRightsHeldInJointOperation

X.XX duration

Proportion of voting rights held in joint operation

The proportion of the voting rights in a joint operation held by the entity. [Refer: Joint operations [member]]

disclosure: IFRS 12 21 a iv

ifrs-full

ProportionOfVotingRightsHeldInJointVenture

X.XX duration

Proportion of voting rights held in joint venture

The proportion of the voting rights in a joint venture held by the entity. [Refer: Joint ventures [member]]

disclosure: IAS 27 17 b iii, disclosure: IAS 27 16 b iii, disclosure: IFRS 12 21 a iv

ifrs-full

ProvisionForCreditCommitmentsMember

member

Provision for credit commitments [member]

This member stands for a provision for credit commitments entered into by the entity. [Refer: Other provisions [member]]

common practice: IAS 37 84

ifrs-full

ProvisionForDecommissioningRestorationAndRehabilitationCosts

X instant, credit

Provision for decommissioning, restoration and rehabilitation costs

The amount of provision for costs related to decommissioning, restoration and rehabilitation. [Refer: Other provisions]

example: IAS 37 D Examples: Disclosures, example: IAS 37 87

ifrs-full

ProvisionForDecommissioningRestorationAndRehabilitationCostsAbstract

Provision for decommissioning, restoration and rehabilitation costs [abstract]

ifrs-full

ProvisionForDecommissioningRestorationAndRehabilitationCostsMember

member

Provision for decommissioning, restoration and rehabilitation costs [member]

This member stands for a provision relating to decommissioning, restoration and rehabilitation costs. [Refer: Other provisions [member]]

example: IAS 37 D Examples: Disclosures, example: IAS 37 87

ifrs-full

ProvisionForTaxesOtherThanIncomeTaxMember

member

Provision for taxes other than income tax [member]

This member stands for a provision for taxes other than income tax. Income taxes include all domestic and foreign taxes which are based on taxable profits. Income taxes also include taxes, such as withholding taxes, which are payable by a subsidiary, associate or joint arrangement on distributions to the reporting entity. [Refer: Other provisions [member]]

common practice: IAS 37 84

ifrs-full

ProvisionOfGuaranteesOrCollateralByEntityRelatedPartyTransactions

X duration

Provision of guarantees or collateral by entity, related party transactions

The amount of guarantees or collateral provided by the entity in related party transactions. [Refer: Guarantees [member]; Related parties [member]]

example: IAS 24 21 h

ifrs-full

ProvisionOfGuaranteesOrCollateralToEntityRelatedPartyTransactions

X duration

Provision of guarantees or collateral to entity, related party transactions

The amount of guarantees or collateral provided to the entity in related party transactions. [Refer: Guarantees [member]; Related parties [member]]

example: IAS 24 21 h

ifrs-full

Provisions

X instant, credit

Provisions

The amount of liabilities of uncertain timing or amount.

disclosure: IAS 1 54 l

ifrs-full

ProvisionsAbstract

Provisions [abstract]

ifrs-full

ProvisionsArisingFromLiabilityAdequacyTests

X instant, credit

Provisions arising from liability adequacy tests

The amount of provisions arising from an assessment of whether the carrying amount of an insurance liability needs to be increased (or the carrying amount of related deferred acquisition costs or related intangible assets decreased), based on a review of future cash flows. [Refer: Carrying amount [member]; Provisions]

example: IFRS 4 IG22 d – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01

ifrs-full

ProvisionsForDoubtfulDebtsRelatedToOutstandingBalancesOfRelatedPartyTransaction

X instant, credit

Provisions for doubtful debts related to outstanding balances of related party transaction

The amount of provisions for doubtful debts related to the amount of outstanding balances in related party transactions. [Refer: Provisions]

disclosure: IAS 24 18 c

ifrs-full

ProvisionsForEmployeeBenefits

X instant, credit

Provisions for employee benefits

The amount of provisions for employee benefits. [Refer: Employee benefits expense; Provisions]

disclosure: IAS 1 78 d

ifrs-full

ProvisionsForFutureNonparticipatingBenefits

X instant, credit

Provisions for future non-participating benefits

The amount of provisions for future non-participating benefits. [Refer: Provisions]

example: IFRS 4 IG22 e – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01

ifrs-full

ProvisionUsedOtherProvisions

X duration, debit

Provision used, other provisions

The amount used (ie incurred and charged against the provision) for other provisions. [Refer: Other provisions]

disclosure: IAS 37 84 c

ifrs-full

PurchasedCallOptionsMember

member

Purchased call options [member]

This member stands for derivative financial contracts purchased that give the entity the right, but not the obligation, to purchase an underlying asset at a specified strike price. [Refer: Derivatives [member]]

example: IFRS 7 IG40B, example: IFRS 7 B33

ifrs-full

PurchaseOfAvailableforsaleFinancialAssets

X duration, credit

Purchase of available-for-sale financial assets

The cash outflow for the purchase of available-for-sale financial assets. [Refer: Financial assets available-for-sale]

common practice: IAS 7 16 – Expiry date 2021-01-01

ifrs-full

PurchaseOfBiologicalAssets

X duration, credit

Purchase of biological assets

The cash outflow for the purchase of biological assets. [Refer: Biological assets]

common practice: IAS 7 16

ifrs-full

PurchaseOfExplorationAndEvaluationAssets

X duration, credit

Purchase of exploration and evaluation assets

The cash outflow for the purchase of exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]

common practice: IAS 7 16

ifrs-full

PurchaseOfFinancialInstrumentsClassifiedAsInvestingActivities

X duration, credit

Purchase of financial instruments, classified as investing activities

The cash outflow for the purchase of financial instruments. [Refer: Financial instruments, class [member]]

common practice: IAS 7 16

ifrs-full

PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities

X duration, credit

Purchase of intangible assets, classified as investing activities

The cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill]

example: IAS 7 16 a

ifrs-full

PurchaseOfInterestsInAssociates

X duration, credit

Purchase of interests in associates

The cash outflow for the purchase of interests in associates. [Refer: Associates [member]]

common practice: IAS 7 16

ifrs-full

PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod

X duration, credit

Purchase of interests in investments accounted for using equity method

The cash outflow for the purchase of interests in investments accounted for using the equity method. [Refer: Investments accounted for using equity method]

common practice: IAS 7 16

ifrs-full

PurchaseOfInvestmentProperty

X duration, credit

Purchase of investment property

The cash outflow for the purchase of investment property. [Refer: Investment property]

common practice: IAS 7 16

ifrs-full

PurchaseOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod

X duration, credit

Purchase of investments other than investments accounted for using equity method

The cash outflow for the purchase of investments other than investments accounted for using equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method]

common practice: IAS 7 16

ifrs-full

PurchaseOfMiningAssets

X duration, credit

Purchase of mining assets

The cash outflow for the purchase of mining assets. [Refer: Mining assets]

common practice: IAS 7 16

ifrs-full

PurchaseOfOilAndGasAssets

X duration, credit

Purchase of oil and gas assets

The cash outflow for the purchase of oil and gas assets. [Refer: Oil and gas assets]

common practice: IAS 7 16

ifrs-full

PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities

X duration, credit

Purchase of other long-term assets, classified as investing activities

The cash outflow for the purchases of long-term assets that the entity does not separately disclose in the same statement or note, classified as investing activities. [Refer: Assets]

example: IAS 7 16 a

ifrs-full

PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities

X duration, credit

Purchase of property, plant and equipment, classified as investing activities

The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]

example: IAS 7 16 a

ifrs-full

PurchaseOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets

X duration, credit

Purchase of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets

The cash outflow for the purchase of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets. [Refer: Intangible assets other than goodwill; Investment property; Other non-current assets; Property, plant and equipment]

common practice: IAS 7 16

ifrs-full

PurchaseOfTreasuryShares

X duration, debit

Purchase of treasury shares

The decrease in equity resulting from the purchase of treasury shares. [Refer: Treasury shares]

common practice: IAS 1 106 d

ifrs-full

PurchasesFairValueMeasurementAssets

X duration, debit

Purchases, fair value measurement, assets

The increase in the fair value measurement of assets resulting from purchases of those assets. [Refer: At fair value [member]]

disclosure: IFRS 13 93 e iii

ifrs-full

PurchasesFairValueMeasurementEntitysOwnEquityInstruments

X duration, credit

Purchases, fair value measurement, entity’s own equity instruments

The increase in the fair value measurement of the entity’s own equity instruments resulting from purchases of those equity instruments. [Refer: At fair value [member]; Entity’s own equity instruments [member]]

disclosure: IFRS 13 93 e iii

ifrs-full

PurchasesFairValueMeasurementLiabilities

X duration, credit

Purchases, fair value measurement, liabilities

The increase in the fair value measurement of liabilities resulting from purchases of those liabilities. [Refer: At fair value [member]]

disclosure: IFRS 13 93 e iii

ifrs-full

PurchasesOfGoodsRelatedPartyTransactions

X duration, debit

Purchases of goods, related party transactions

The amount of goods purchased by the entity in related party transactions. [Refer: Related parties [member]]

example: IAS 24 21 a

ifrs-full

PurchasesOfPropertyAndOtherAssetsRelatedPartyTransactions

X duration, debit

Purchases of property and other assets, related party transactions

The amount of property and other assets purchased by the entity in related party transactions. [Refer: Related parties [member]]

example: IAS 24 21 b

ifrs-full

QualitativeAssessmentOfEstimatedEffectOfPracticalExpedientsUsedWhenApplyingIFRS15Retrospectively

text

Qualitative assessment of estimated effect of practical expedients used when applying IFRS 15 retrospectively

The qualitative assessment of the estimated effect of the practical expedients used when applying IFRS 15 retrospectively.

disclosure: IFRS 15 C6 b

ifrs-full

QualitativeDescriptionOfEffectOnFinancialStatementsOfChangeInActivitiesThatPermittedInsurerToReassessWhetherItsActivitiesArePredominantlyConnectedWithInsurance

text

Qualitative description of effect on financial statements of change in activities that permitted insurer to reassess whether its activities are predominantly connected with insurance

Qualitative description of the effect on the financial statements of the change in activities that permitted an insurer to reassess whether its activities are predominantly connected with insurance.

disclosure: IFRS 4 39C c iii – Expiry date 2021-01-01

ifrs-full

QualitativeDescriptionOfEffectOnFinancialStatementsOfChangeInActivitiesThatResultedInInsurerNoLongerQualifyingToApplyTemporaryExemptionFromIFRS9

text

Qualitative description of effect on financial statements of change in activities that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9

Qualitative description of the effect on the financial statements of change in activities that resulted in an insurer no longer qualifying to apply the temporary exemption from IFRS 9.

disclosure: IFRS 4 39D c – Expiry date 2021-01-01

ifrs-full

QualitativeInformationAboutContinuingInvolvementInDerecognisedFinancialAssets

text

Qualitative information about continuing involvement in derecognised financial assets

Qualitative information about the entity’s continuing involvement in derecognised financial assets that explains and supports required quantitative disclosures. [Refer: Financial assets]

disclosure: IFRS 7 42E f

ifrs-full

QualitativeInformationAboutEntitysObjectivesPoliciesAndProcessesForManagingCapital

text

Qualitative information about entity’s objectives, policies and processes for managing capital

Qualitative information about the entity’s objectives, policies and processes for managing capital. This should include a description of what it manages as capital, the nature of externally imposed capital requirements and how those requirements are managed, and how the entity is meeting its objectives for managing capital. [Refer: Capital requirements [member]]

disclosure: IAS 1 135 a

ifrs-full

QualitativeInformationAboutSensitivityAndInformationAboutThoseTermsAndConditionsOfInsuranceContractsThatHaveMaterialEffect

text

Qualitative information about sensitivity and information about those terms and conditions of insurance contracts that have material effect

Qualitative information about sensitivity to insurance risk, and information about those terms and conditions of insurance contracts that have a material effect on the amount, timing and uncertainty of the insurer’s future cash flows. [Refer: Types of insurance contracts [member]]

disclosure: IFRS 4 39A b – Expiry date 2021-01-01

ifrs-full

RangeAxis

axis

Range [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

example: IFRS 13 IE63, example: IFRS 13 B6, disclosure: IFRS 14 33 b, disclosure: IFRS 17 120 – Effective 2021-01-01, disclosure: IFRS 2 45 d, common practice: IFRS 7 7

ifrs-full

RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForBiologicalAssetsAtCost

text

Range of estimates within which fair value is likely to lie for biological assets, at cost

The range of estimates within which fair value is highly likely to lie for biological assets when their fair value cannot be measured reliably and the entity measures them at cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets]

disclosure: IAS 41 54 c

ifrs-full

RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModel

text

Range of estimates within which fair value is likely to lie for investment property, at cost or in accordance with IFRS 16 within fair value model

The range of estimates within which fair value is highly likely to lie for investment property when the entity measures investment property at cost or in accordance with IFRS 16 within the fair value model, because fair value is not reliably determinable on a continuing basis. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property]

disclosure: IAS 40 78 c

ifrs-full

RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForInvestmentPropertyCostModel

text

Range of estimates within which fair value is likely to lie for investment property, cost model

The range of estimates within which fair value is highly likely to lie for investment property measured using the cost model. [Refer: Investment property]

disclosure: IAS 40 79 e iii

ifrs-full

RangesMember

member

Ranges [member]

This member stands for aggregate ranges. It also represents the standard value for the “Range” axis if no other member is used.

example: IFRS 13 IE63, example: IFRS 13 B6, disclosure: IFRS 14 33 b, disclosure: IFRS 17 120 – Effective 2021-01-01, disclosure: IFRS 2 45 d, common practice: IFRS 7 7

ifrs-full

RangesOfExercisePricesForOutstandingShareOptionsAxis

axis

Ranges of exercise prices for outstanding share options [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 2 45 d

ifrs-full

RangesOfExercisePricesForOutstandingShareOptionsMember

member

Ranges of exercise prices for outstanding share options [member]

This member stands for aggregated ranges of exercise prices for outstanding share options that are meaningful for assessing the number and timing of additional shares that may be issued and the cash that may be received upon exercise of those options. It also represents the standard value for the “Ranges of exercise prices for outstanding share options” axis if no other member is used. [Refer: Ranges [member]]

disclosure: IFRS 2 45 d

ifrs-full

RatedCreditExposures

X instant

Rated credit exposures

The amount of credit exposure that has been rated by external rating agencies. [Refer: Credit exposure]

example: IFRS 7 IG24 c – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01

ifrs-full

RateOfReturnUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalances

X.XX instant

Rate of return used to reflect time value of money, regulatory deferral account balances

The rate of return used to reflect the time value of money that is applicable to regulatory deferral account balances. [Refer: Regulatory deferral account balances [member]]

disclosure: IFRS 14 33 b

ifrs-full

RateregulatedActivitiesMember

member

Rate-regulated activities [member]

This member stands for an entity’s activities that are subject to rate regulation. It also represents the standard value for the “Types of rate-regulated activities” axis if no other member is used.

disclosure: IFRS 14 30, disclosure: IFRS 14 33

ifrs-full

RawMaterials

X instant, debit

Current raw materials

A classification of current inventory representing the amount of assets to be consumed in the production process or in the rendering of services. [Refer: Inventories]

example: IAS 1 78 c, common practice: IAS 2 37

ifrs-full

RawMaterialsAndConsumablesUsed

X duration, debit

Raw materials and consumables used

The amount of raw materials and consumables used in the production process or in the rendering of services. [Refer: Current raw materials]

example: IAS 1 102, disclosure: IAS 1 99

ifrs-full

ReceiptsFromContractsHeldForDealingOrTradingPurpose

X duration, debit

Receipts from contracts held for dealing or trading purposes

The cash inflow from contracts held for dealing or trading purposes.

example: IAS 7 14 g

ifrs-full

ReceiptsFromPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits

X duration, debit

Receipts from premiums and claims, annuities and other policy benefits

The cash inflow from premiums and claims, annuities and other policy benefits.

example: IAS 7 14 e – Expiry date 2021-01-01

ifrs-full

ReceiptsFromRentsAndSubsequentSalesOfSuchAssets

X duration, debit

Receipts from rents and subsequent sales of assets held for rental to others and subsequently held for sale

The cash inflow from rents and subsequent sales relating to assets initially held for rental to others and subsequently held for sale.

example: IAS 7 14

ifrs-full

ReceiptsFromRoyaltiesFeesCommissionsAndOtherRevenue

X duration, debit

Receipts from royalties, fees, commissions and other revenue

The cash inflow from royalties, fees, commissions and other revenue. [Refer: Other revenue]

example: IAS 7 14 b

ifrs-full

ReceiptsFromSalesOfGoodsAndRenderingOfServices

X duration, debit

Receipts from sales of goods and rendering of services

The cash inflow from sales of goods and rendering of services.

example: IAS 7 14 a

ifrs-full

ReceivablesAndPayablesRelatedToInsuranceContracts

X instant, credit

Receivables and payables related to insurance contracts

The amount of receivables and payables related to insurance contracts (amounts currently due to and from agents, brokers and policyholders related to insurance contracts).

example: IFRS 4 IG22 g – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01

ifrs-full

ReceivablesDueFromAssociates

X instant, debit

Receivables due from associates

The amount of receivables due from associates. [Refer: Associates [member]]

common practice: IAS 1 78 b

ifrs-full

ReceivablesDueFromJointVentures

X instant, debit

Receivables due from joint ventures

The amount of receivables due from joint ventures. [Refer: Joint ventures [member]]

common practice: IAS 1 78 b

ifrs-full

ReceivablesFromContractsWithCustomers

X instant, debit

Receivables from contracts with customers

The amount of an entity’s right to consideration in exchange for goods or services that the entity has transferred to a customer that is unconditional. A right to consideration is unconditional if only the passage of time is required before payment of that consideration is due.

disclosure: IFRS 15 105, disclosure: IFRS 15 116 a

ifrs-full

ReceivablesFromContractsWithCustomersAbstract

Receivables from contracts with customers [abstract]

ifrs-full

ReceivablesFromRentalOfProperties

X instant, debit

Receivables from rental of properties

The amount of receivables arising from the rental of properties. Property is land or a building – or part of a building – or both.

common practice: IAS 1 78 b

ifrs-full

ReceivablesFromSaleOfProperties

X instant, debit

Receivables from sale of properties

The amount of receivables arising from the sale of properties. Property is land or a building – or part of a building – or both.

common practice: IAS 1 78 b

ifrs-full

ReceivablesFromTaxesOtherThanIncomeTax

X instant, debit

Receivables from taxes other than income tax

The amount of receivables from taxes other than income tax. Income taxes include all domestic and foreign taxes that are based on taxable profits. Income taxes also include taxes, such as withholding taxes, that are payable by a subsidiary, associate or joint arrangement on distributions to the reporting entity.

common practice: IAS 1 78 b

ifrs-full

RecipesFormulaeModelsDesignsAndPrototypes

X instant, debit

Recipes, formulae, models, designs and prototypes

The amount of intangible assets representing recipes, formulae, models, designs and prototypes. [Refer: Intangible assets other than goodwill]

example: IAS 38 119 f

ifrs-full

RecipesFormulaeModelsDesignsAndPrototypesMember

member

Recipes, formulae, models, designs and prototypes [member]

This member stands for a class of intangible assets representing recipes, formulae, models, designs and prototypes. [Refer: Intangible assets other than goodwill]

example: IAS 38 119 f

ifrs-full

ReclassificationAdjustmentsOnApplicationOfOverlayApproachBeforeTax

X duration, debit

Reclassification adjustments on application of overlay approach, before tax

The amount of reclassification adjustments related to the application of the overlay approach, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]

disclosure: IFRS 4 35D b – Effective on first application of IFRS 9

ifrs-full

ReclassificationAdjustmentsOnApplicationOfOverlayApproachNetOfTax

X duration, debit

Reclassification adjustments on application of overlay approach, net of tax

The amount of reclassification adjustments related to the application of the overlay approach, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]

disclosure: IFRS 4 35D b – Effective on first application of IFRS 9

ifrs-full

ReclassificationAdjustmentsOnAvailableforsaleFinancialAssetsBeforeTax

X duration, debit

Reclassification adjustments on available-for-sale financial assets, before tax

The amount of reclassification adjustments related to available-for-sale financial assets, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Financial assets available-for-sale; Other comprehensive income]

disclosure: IAS 1 92 – Expiry date 2021-01-01, disclosure: IFRS 7 20 a ii – Expiry date 2021-01-01

ifrs-full

ReclassificationAdjustmentsOnAvailableforsaleFinancialAssetsNetOfTax

X duration, debit

Reclassification adjustments on available-for-sale financial assets, net of tax

The amount of reclassification adjustments related to available-for-sale financial assets, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Financial assets available-for-sale; Other comprehensive income]

disclosure: IAS 1 92 – Expiry date 2021-01-01, disclosure: IFRS 7 20 a ii – Expiry date 2021-01-01

ifrs-full

ReclassificationAdjustmentsOnCashFlowHedgesBeforeTax

X duration, debit

Reclassification adjustments on cash flow hedges, before tax

The amount of reclassification adjustments related to cash flow hedges, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Cash flow hedges [member]; Other comprehensive income]

disclosure: IAS 1 92, disclosure: IFRS 7 23 d – Expiry date 2021-01-01

ifrs-full

ReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedFutureCashFlowsAreNoLongerExpectedToOccurNetOfTax

X duration, debit

Reclassification adjustments on cash flow hedges for which hedged future cash flows are no longer expected to occur, net of tax

The amount of reclassification adjustments on cash flow hedges for which the hedged future cash flows are no longer expected to occur, net of tax. [Refer: Reclassification adjustments on cash flow hedges, net of tax]

disclosure: IFRS 7 24C b iv, disclosure: IFRS 7 24E a

ifrs-full

ReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedItemAffectedProfitOrLossNetOfTax

X duration, debit

Reclassification adjustments on cash flow hedges for which hedged item affected profit or loss, net of tax

The amount of reclassification adjustments on cash flow hedges for which the hedged item affected profit or loss, net of tax. [Refer: Reclassification adjustments on cash flow hedges, net of tax]

disclosure: IFRS 7 24C b iv, disclosure: IFRS 7 24E a

ifrs-full

ReclassificationAdjustmentsOnCashFlowHedgesForWhichReserveOfCashFlowHedgesWillNotBeRecoveredInOneOrMoreFuturePeriodsNetOfTax

X duration, debit

Reclassification adjustments on cash flow hedges for which reserve of cash flow hedges will not be recovered in one or more future periods, net of tax

The amount of reclassification adjustments on cash flow hedges for which the reserve of cash flow hedges will not be recovered in one or more future periods, net of tax. [Refer: Reclassification adjustments on cash flow hedges, net of tax]

disclosure: IFRS 7 24E a

ifrs-full

ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax

X duration, debit

Reclassification adjustments on cash flow hedges, net of tax

The amount of reclassification adjustments related to cash flow hedges, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Cash flow hedges [member]; Other comprehensive income]

disclosure: IAS 1 92, disclosure: IFRS 7 24C b iv, disclosure: IFRS 7 24E a, disclosure: IFRS 7 23 d – Expiry date 2021-01-01

ifrs-full

ReclassificationAdjustmentsOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTax

X duration, debit

Reclassification adjustments on change in value of foreign currency basis spreads, before tax

The amount of reclassification adjustments related to change in value of foreign currency basis spreads, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]

disclosure: IAS 1 92

ifrs-full

ReclassificationAdjustmentsOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax

X duration, debit

Reclassification adjustments on change in value of foreign currency basis spreads, net of tax

The amount of reclassification adjustments related to change in value of foreign currency basis spreads, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]

disclosure: IAS 1 92

ifrs-full

ReclassificationAdjustmentsOnChangeInValueOfForwardElementsOfForwardContractsBeforeTax

X duration, debit

Reclassification adjustments on change in value of forward elements of forward contracts, before tax

The amount of reclassification adjustments related to change in value of forward elements of forward contracts, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]

disclosure: IAS 1 92

ifrs-full

ReclassificationAdjustmentsOnChangeInValueOfForwardElementsOfForwardContractsNetOfTax

X duration, debit

Reclassification adjustments on change in value of forward elements of forward contracts, net of tax

The amount of reclassification adjustments related to change in value of forward elements of forward contracts, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]

disclosure: IAS 1 92

ifrs-full

ReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsBeforeTax

X duration, debit

Reclassification adjustments on change in value of time value of options, before tax

The amount of reclassification adjustments related to change in value of time value of options, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]

disclosure: IAS 1 92

ifrs-full

ReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsNetOfTax

X duration, debit

Reclassification adjustments on change in value of time value of options, net of tax

The amount of reclassification adjustments related to change in value of time value of options, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]

disclosure: IAS 1 92

ifrs-full

ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationBeforeTax

X duration, debit

Reclassification adjustments on exchange differences on translation, before tax

The amount of reclassification adjustments related to exchange differences when the financial statements of foreign operations are translated, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]

disclosure: IAS 1 92, disclosure: IAS 21 48

ifrs-full

ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax

X duration, debit

Reclassification adjustments on exchange differences on translation, net of tax

The amount of reclassification adjustments related to exchange differences when the financial statements of foreign operations are translated, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]

disclosure: IAS 1 92, disclosure: IAS 21 48

ifrs-full

ReclassificationAdjustmentsOnFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax

X duration, debit

Reclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax

The amount of reclassification adjustments related to finance income (expenses) from reinsurance contracts held, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]

disclosure: IAS 1 92 – Effective 2021-01-01, disclosure: IFRS 17 91 a – Effective 2021-01-01, disclosure: IFRS 17 B135 a – Effective 2021-01-01, disclosure: IFRS 17 82 – Effective 2021-01-01

ifrs-full

ReclassificationAdjustmentsOnFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossNetOfTax

X duration, debit

Reclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, net of tax

The amount of reclassification adjustments related to finance income (expenses) from reinsurance contracts held, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]

disclosure: IAS 1 92 – Effective 2021-01-01, disclosure: IFRS 17 91 a – Effective 2021-01-01, disclosure: IFRS 17 B135 a – Effective 2021-01-01, disclosure: IFRS 17 82 – Effective 2021-01-01

ifrs-full

ReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax

X duration, debit

Reclassification adjustments on financial assets measured at fair value through other comprehensive income, before tax

The amount of reclassification adjustments related to financial assets measured at fair value through other comprehensive income, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]

disclosure: IAS 1 92, disclosure: IFRS 7 20 a viii

ifrs-full

ReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax

X duration, debit

Reclassification adjustments on financial assets measured at fair value through other comprehensive income, net of tax

The amount of reclassification adjustments related to financial assets measured at fair value through other comprehensive income, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]

disclosure: IAS 1 92

ifrs-full

ReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachBeforeTax

X duration, debit

Reclassification adjustments on financial assets that have been de-designated from overlay approach, before tax

The amount of reclassification adjustments related to financial assets that have been de-designated from the overlay approach during the reporting period, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]

disclosure: IFRS 4 39L f iii – Effective on first application of IFRS 9

ifrs-full

ReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachNetOfTax

X duration, debit

Reclassification adjustments on financial assets that have been de-designated from overlay approach, net of tax

The amount of reclassification adjustments related to financial assets that have been de-designated from the overlay approach during the reporting period, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]

disclosure: IFRS 4 39L f iii – Effective on first application of IFRS 9

ifrs-full

ReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsBeforeTax

X duration, debit

Reclassification adjustments on hedges of net investments in foreign operations, before tax

The amount of reclassification adjustments related to hedges of net investments in foreign operations, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]

disclosure: IAS 1 92, disclosure: IAS 39 102, disclosure: IFRS 9 6.5.14

ifrs-full

ReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax

X duration, debit

Reclassification adjustments on hedges of net investments in foreign operations, net of tax

The amount of reclassification adjustments related to hedges of net investments in foreign operations, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]

disclosure: IAS 1 92, disclosure: IAS 39 102, disclosure: IFRS 9 6.5.14, disclosure: IFRS 7 24C b iv, disclosure: IFRS 7 24E a

ifrs-full

ReclassificationAdjustmentsOnInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossBeforeTax

X duration, debit

Reclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, before tax

The amount of reclassification adjustments related to insurance finance income (expenses) from insurance contracts issued, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]

disclosure: IAS 1 92 – Effective 2021-01-01, disclosure: IFRS 17 91 a – Effective 2021-01-01, disclosure: IFRS 17 B135 a – Effective 2021-01-01

ifrs-full

ReclassificationAdjustmentsOnInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossNetOfTax

X duration, debit

Reclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, net of tax

The amount of reclassification adjustments related to insurance finance income (expenses) from insurance contracts issued, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]

disclosure: IAS 1 92 – Effective 2021-01-01, disclosure: IFRS 17 91 a – Effective 2021-01-01, disclosure: IFRS 17 B135 a – Effective 2021-01-01

ifrs-full

ReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesBeforeTax

X duration, debit

Reclassification adjustments on net movement in regulatory deferral account balances, before tax

The amount of reclassification adjustments related to the net movement in regulatory deferral account balances, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]

disclosure: IFRS 14 22 b

ifrs-full

ReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesNetOfTax

X duration, debit

Reclassification adjustments on net movement in regulatory deferral account balances, net of tax

The amount of reclassification adjustments related to the net movement in regulatory deferral account balances, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]

disclosure: IFRS 14 22 b

ifrs-full

ReclassificationIntoAvailableforsaleFinancialAssets

X duration, debit

Reclassification into available-for-sale financial assets

The amount of financial assets reclassified into the available-for-sale category. [Refer: Financial assets available-for-sale]

disclosure: IFRS 7 12 – Expiry date 2021-01-01

ifrs-full

ReclassificationIntoFinancialAssetsAtFairValueThroughProfitOrLoss

X duration, debit

Reclassification into financial assets at fair value through profit or loss

The amount of financial assets reclassified into the at fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]

disclosure: IFRS 7 12 – Expiry date 2021-01-01

ifrs-full

ReclassificationIntoHeldtomaturityInvestments

X duration, debit

Reclassification into held-to-maturity investments

The amount of financial assets reclassified into the held-to-maturity investments category. [Refer: Held-to-maturity investments; Financial assets]

disclosure: IFRS 7 12 – Expiry date 2021-01-01

ifrs-full

ReclassificationIntoLoansAndReceivables

X duration, debit

Reclassification into loans and receivables

The amount of financial assets reclassified into the loans and receivables category. [Refer: Loans and receivables; Financial assets]

disclosure: IFRS 7 12 – Expiry date 2021-01-01

ifrs-full

ReclassificationOfFinancialAssetsOutOfMeasuredAtAmortisedCostIntoMeasuredAtFairValue

X duration

Reclassification of financial assets out of measured at amortised cost into measured at fair value through profit or loss

The amount of financial assets reclassified out of the amortised cost measurement category and into the fair value through profit or loss measurement category. [Refer: At fair value [member]; Financial assets]

disclosure: IFRS 7 12B c

ifrs-full

ReclassificationOfFinancialAssetsOutOfMeasuredAtAmortisedCostIntoMeasuredAtFairValueThroughOtherComprehensiveIncome

X duration

Reclassification of financial assets out of measured at amortised cost into measured at fair value through other comprehensive income

The amount of financial assets reclassified out of the amortised cost measurement category and into the fair value through other comprehensive income measurement category. [Refer: Financial assets]

disclosure: IFRS 7 12B c

ifrs-full

ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueIntoMeasuredAtAmortisedCost

X duration

Reclassification of financial assets out of measured at fair value through profit or loss into measured at amortised cost

The amount of financial assets reclassified out of the fair value through profit or loss measurement category and into the amortised cost measurement category. [Refer: Financial assets]

disclosure: IFRS 7 12B c

ifrs-full

ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveIncomeIntoMeasuredAtAmortisedCost

X duration

Reclassification of financial assets out of measured at fair value through other comprehensive income into measured at amortised cost

The amount of financial assets reclassified out of the fair value through other comprehensive income measurement category and into the amortised cost measurement category. [Refer: Financial assets]

disclosure: IFRS 7 12B c

ifrs-full

ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveIncomeIntoMeasuredAtFairValueThroughProfitOrLoss

X duration

Reclassification of financial assets out of measured at fair value through other comprehensive income into measured at fair value through profit or loss

The amount of financial assets reclassified out of the fair value through other comprehensive income measurement category and into the fair value through profit or loss measurement category. [Refer: Financial assets]

disclosure: IFRS 7 12B c

ifrs-full

ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughProfitOrLossIntoMeasuredAtFairValueThroughOtherComprehensiveIncome

X duration

Reclassification of financial assets out of measured at fair value through profit or loss into measured at fair value through other comprehensive income

The amount of financial assets reclassified out of the fair value through profit or loss measurement category and into the fair value through other comprehensive income measurement category. [Refer: Financial assets]

disclosure: IFRS 7 12B c

ifrs-full

ReclassificationOutOfAvailableforsaleFinancialAssets

X duration, credit

Reclassification out of available-for-sale financial assets

The amount of financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale]

disclosure: IFRS 7 12A a – Expiry date 2021-01-01, disclosure: IFRS 7 12 – Expiry date 2021-01-01

ifrs-full

ReclassificationOutOfFinancialAssetsAtFairValueThroughProfitOrLoss

X duration, credit

Reclassification out of financial assets at fair value through profit or loss

The amount of financial assets reclassified out of the at fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]

disclosure: IFRS 7 12A a – Expiry date 2021-01-01, disclosure: IFRS 7 12 – Expiry date 2021-01-01

ifrs-full

ReclassificationOutOfHeldtomaturityInvestments

X duration, credit

Reclassification out of held-to-maturity investments

The amount of financial assets reclassified out of the held-to-maturity investments category. [Refer: Held-to-maturity investments; Financial assets]

disclosure: IFRS 7 12 – Expiry date 2021-01-01

ifrs-full

ReclassificationOutOfLoansAndReceivables

X duration, credit

Reclassification out of loans and receivables

The amount of financial assets reclassified out of the loans and receivables category. [Refer: Loans and receivables; Financial assets]

disclosure: IFRS 7 12 – Expiry date 2021-01-01

ifrs-full

ReclassifiedItemsAxis

axis

Reclassified items [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IAS 1 41

ifrs-full

ReclassifiedItemsMember

member

Reclassified items [member]

This member stands for items that have been reclassified when the entity changes their presentation or classification in its financial statements. It also represents the standard value for the “Reclassified items” axis if no other member is used.

disclosure: IAS 1 41

ifrs-full

RecognisedAssetsDefinedBenefitPlan

X instant, debit

Net defined benefit asset

The amount of surplus in a defined benefit plan, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling. [Refer: Defined benefit plans [member]]

common practice: IAS 1 55

ifrs-full

RecognisedAssetsRepresentingContinuingInvolvementInDerecognisedFinancialAssets

X instant, debit

Recognised assets representing continuing involvement in derecognised financial assets

The amount of assets recognised in the statement of financial position representing the entity’s continuing involvement in derecognised financial assets.

disclosure: IFRS 7 42E a

ifrs-full

RecognisedLiabilitiesDefinedBenefitPlan

X instant, credit

Net defined benefit liability

The amount of deficit in a defined benefit plan. [Refer: Defined benefit plans [member]]

common practice: IAS 1 55

ifrs-full

RecognisedLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssets

X instant, credit

Recognised liabilities representing continuing involvement in derecognised financial assets

The amount of liabilities recognised in the statement of financial position representing the entity’s continuing involvement in derecognised financial assets.

disclosure: IFRS 7 42E a

ifrs-full

ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract

Reconciliation of accounting profit multiplied by applicable tax rates [abstract]

ifrs-full

ReconciliationOfAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstract

Reconciliation of aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss [abstract]

ifrs-full

ReconciliationOfAverageEffectiveTaxRateAndApplicableTaxRateAbstract

Reconciliation of average effective tax rate and applicable tax rate [abstract]

ifrs-full

ReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract

Reconciliation of changes in allowance account for credit losses of financial assets [abstract]

ifrs-full

ReconciliationOfChangesInBiologicalAssetsAbstract

Reconciliation of changes in biological assets [abstract]

ifrs-full

ReconciliationOfChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract

Reconciliation of changes in contingent liabilities recognised in business combination [abstract]

ifrs-full

ReconciliationOfChangesInDeferredAcquisitionCostsArisingFromInsuranceContractsAbstract

Reconciliation of changes in deferred acquisition costs arising from insurance contracts [abstract]

ifrs-full

ReconciliationOfChangesInDeferredTaxLiabilityAssetAbstract

Reconciliation of changes in deferred tax liability (asset) [abstract]

ifrs-full

ReconciliationOfChangesInFairValueMeasurementAssetsAbstract

Reconciliation of changes in fair value measurement, assets [abstract]

ifrs-full

ReconciliationOfChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract

Reconciliation of changes in fair value measurement, entity’s own equity instruments [abstract]

ifrs-full

ReconciliationOfChangesInFairValueMeasurementLiabilitiesAbstract

Reconciliation of changes in fair value measurement, liabilities [abstract]

ifrs-full

ReconciliationOfChangesInGoodwillAbstract

Reconciliation of changes in goodwill [abstract]

ifrs-full

ReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstract

Reconciliation of changes in intangible assets and goodwill [abstract]

ifrs-full

ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract

Reconciliation of changes in intangible assets other than goodwill [abstract]

ifrs-full

ReconciliationOfChangesInInvestmentPropertyAbstract

Reconciliation of changes in investment property [abstract]

ifrs-full

ReconciliationOfChangesInLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedAbstract

Reconciliation of changes in liabilities under insurance contracts and reinsurance contracts issued [abstract]

ifrs-full

ReconciliationOfChangesInNetAssetsAvailableForBenefitsAbstract

Reconciliation of changes in net assets available for benefits [abstract]

ifrs-full

ReconciliationOfChangesInOtherProvisionsAbstract

Reconciliation of changes in other provisions [abstract]

ifrs-full

ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract

Reconciliation of changes in property, plant and equipment [abstract]

ifrs-full

ReconciliationOfChangesInReinsuranceAssetsAbstract

Reconciliation of changes in reinsurance assets [abstract]

ifrs-full

ReconciliationOfFairValueOfCreditDerivativeAbstract

Reconciliation of fair value of credit derivative [abstract]

ifrs-full

ReconciliationOfNominalAmountOfCreditDerivativeAbstract

Reconciliation of nominal amount of credit derivative [abstract]

ifrs-full

ReconciliationOfNumberOfSharesOutstandingAbstract

Reconciliation of number of shares outstanding [abstract]

ifrs-full

ReconciliationOfRegulatoryDeferralAccountCreditBalancesAbstract

Reconciliation of regulatory deferral account credit balances [abstract]

ifrs-full

ReconciliationOfRegulatoryDeferralAccountDebitBalancesAbstract

Reconciliation of regulatory deferral account debit balances [abstract]

ifrs-full

ReconciliationOfReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenAppliedAbstract

Reconciliation of reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied [abstract]

ifrs-full

ReconciliationOfUndiscountedLeasePaymentsToNetInvestmentInFinanceLeaseAbstract

Reconciliation of undiscounted lease payments to net investment in finance lease [abstract]

ifrs-full

RecoverableAmountOfAssetOrCashgeneratingUnit

X instant, debit

Recoverable amount of asset or cash-generating unit

The higher of an asset’s (or cash-generating unit’s) fair value less costs of disposal and its value in use. [Refer: Cash-generating units [member]]

disclosure: IAS 36 130 e

ifrs-full

RecurringFairValueMeasurementMember

member

Recurring fair value measurement [member]

This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position at the end of each reporting period. [Refer: IFRSs [member]]

disclosure: IFRS 13 93 a

ifrs-full

RedesignatedAmountMember

member

Redesignated amount [member]

This member stands for the amount that has been redesignated during the transition to IFRSs.

common practice: IFRS 1 29

ifrs-full

RedesignatedFinancialAssetAsAvailableforsale

X instant, debit

Redesignated financial asset as available-for-sale

The amount of financial assets redesignated as available-for-sale on transition to IFRSs. [Refer: IFRSs [member]; Financial assets]

disclosure: IFRS 1 29 – Expiry date 2021-01-01

ifrs-full

RedesignatedFinancialAssetAtFairValueThroughProfitOrLoss

X instant, debit

Redesignated financial asset as at fair value through profit or loss

The amount of financial assets redesignated to be measured at fair value through profit or loss on transition to IFRSs. [Refer: At fair value [member]; IFRSs [member]; Financial assets]

disclosure: IFRS 1 29

ifrs-full

RedesignatedFinancialLiabilityAtFairValueThroughProfitOrLoss

X instant, credit

Redesignated financial liability as at fair value through profit or loss

The amount of financial liabilities redesignated as at fair value through profit or loss on transition to IFRSs. [Refer: At fair value [member]; IFRSs [member]; Financial liabilities]

disclosure: IFRS 1 29A, disclosure: IFRS 1 29 – Expiry date 2021-01-01

ifrs-full

RedesignatedMember

member

Redesignated [member]

This member stands for financial instruments redesignated during the transition to IFRSs. It also represents the standard value for the “Redesignation” axis if no other member is used.

disclosure: IFRS 1 29

ifrs-full

RedesignationAxis

axis

Redesignation [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 1 29

ifrs-full

ReductionOfIssuedCapital

X duration, debit

Reduction of issued capital

The decrease in equity resulting from a reduction in issued capital. [Refer: Issued capital]

common practice: IAS 1 106 d

ifrs-full

RefundsProvision

X instant, credit

Refunds provision

The amount of provision for refunds to be made by the entity to its customers. [Refer: Other provisions]

example: IAS 37 Example 4 Refunds policy, example: IAS 37 87

ifrs-full

RefundsProvisionAbstract

Refunds provision [abstract]

ifrs-full

RefundsProvisionMember

member

Refunds provision [member]

This member stands for a provision for refunds to be made by the entity to its customers. [Refer: Other provisions [member]]

example: IAS 37 Example 4 Refunds policy, example: IAS 37 87

ifrs-full

RegulatoryDeferralAccountBalancesAxis

axis

Regulatory deferral account balances [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 14 B22

ifrs-full

RegulatoryDeferralAccountBalancesClassifiedAsDisposalGroupsMember

member

Regulatory deferral account balances classified as disposal groups [member]

This member stands for regulatory deferral account balances that are classified as disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account balances [member]]

disclosure: IFRS 14 B22

ifrs-full

RegulatoryDeferralAccountBalancesMember

member

Regulatory deferral account balances [member]

This member stands for regulatory deferral account balances. A regulatory deferral account balance is the balance of any expense (or income) account that would not be recognised as an asset or a liability in accordance with other Standards, but that qualifies for deferral because it is included, or is expected to be included, by the rate regulator in establishing the rate(s) that can be charged to customers. This member also represents the standard value for the “Regulatory deferral account balances” axis if no other member is used.

disclosure: IFRS 14 B22

ifrs-full

RegulatoryDeferralAccountBalancesNotClassifiedAsDisposalGroupsMember

member

Regulatory deferral account balances not classified as disposal groups [member]

This member stands for regulatory deferral account balances that are not classified as disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account balances [member]]

disclosure: IFRS 14 B22

ifrs-full

RegulatoryDeferralAccountCreditBalances

X instant, credit

Regulatory deferral account credit balances

The amount of regulatory deferral account credit balances. [Refer: Regulatory deferral account balances [member]]

disclosure: IFRS 14 20 b, disclosure: IFRS 14 33 a, disclosure: IFRS 14 35

ifrs-full

RegulatoryDeferralAccountCreditBalancesAbstract

Regulatory deferral account credit balances [abstract]

ifrs-full

RegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiability

X instant, credit

Regulatory deferral account credit balances and related deferred tax liability

The amount of regulatory deferral account credit balances and the related deferred tax liability. [Refer: Regulatory deferral account credit balances; Deferred tax liability associated with regulatory deferral account balances]

disclosure: IFRS 14 24, disclosure: IFRS 14 B11 a

ifrs-full

RegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiabilityAbstract

Regulatory deferral account credit balances and related deferred tax liability [abstract]

ifrs-full

RegulatoryDeferralAccountCreditBalancesDirectlyRelatedToDisposalGroup

X instant, credit

Regulatory deferral account credit balances directly related to disposal group

The amount of regulatory deferral account credit balances that are directly related to a disposal group. [Refer: Regulatory deferral account credit balances; Disposal groups classified as held for sale [member]]

disclosure: IFRS 14 25

ifrs-full

RegulatoryDeferralAccountDebitBalances

X instant, debit

Regulatory deferral account debit balances

The amount of regulatory deferral account debit balances. [Refer: Regulatory deferral account balances [member]]

disclosure: IFRS 14 20 a, disclosure: IFRS 14 33 a, disclosure: IFRS 14 35

ifrs-full

RegulatoryDeferralAccountDebitBalancesAbstract

Regulatory deferral account debit balances [abstract]

ifrs-full

RegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAsset

X instant, debit

Regulatory deferral account debit balances and related deferred tax asset

The amount of regulatory deferral account debit balances and the related deferred tax asset. [Refer: Regulatory deferral account debit balances; Deferred tax asset associated with regulatory deferral account balances]

disclosure: IFRS 14 24, disclosure: IFRS 14 B11 a

ifrs-full

RegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAssetAbstract

Regulatory deferral account debit balances and related deferred tax asset [abstract]

ifrs-full

RegulatoryDeferralAccountDebitBalancesDirectlyRelatedToDisposalGroup

X instant, debit

Regulatory deferral account debit balances directly related to disposal group

The amount of regulatory deferral account debit balances that are directly related to a disposal group. [Refer: Regulatory deferral account debit balances; Disposal groups classified as held for sale [member]]

disclosure: IFRS 14 25

ifrs-full

RegulatoryEnvironmentsAxis

axis

Regulatory environments [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

example: IAS 19 138 c

ifrs-full

RegulatoryEnvironmentsMember

member

Regulatory environments [member]

This member stands for all regulatory environments. It also represents the standard value for the “Regulatory environments” axis if no other member is used.

example: IAS 19 138 c

ifrs-full

ReimbursementRightsAtFairValue

X instant, debit

Reimbursement rights, at fair value

The amount of the entity’s rights to the reimbursement by another party of some or all of the expenditure required to settle a defined benefit obligation recognised as a separate asset and measured at fair value. [Refer: At fair value [member]]

disclosure: IAS 19 140 b

ifrs-full

ReinsuranceAssets

X instant, debit

Reinsurance assets

The amount of a cedant’s net contractual rights under a reinsurance contract.

disclosure: IFRS 4 37 e – Expiry date 2021-01-01

ifrs-full

ReinsuranceContractsHeldMember

member

Reinsurance contracts held [member]

This member stands for reinsurance contracts held. Reinsurance contracts are insurance contracts issued by one entity (the reinsurer) to compensate another entity for claims arising from one or more insurance contracts issued by that other entity (underlying contracts). [Refer: Insurance contracts [member]]

disclosure: IFRS 17 98 – Effective 2021-01-01, disclosure: IFRS 17 107 – Effective 2021-01-01, disclosure: IFRS 17 109 – Effective 2021-01-01, disclosure: IFRS 17 131 a – Effective 2021-01-01, disclosure: IFRS 17 132 b – Effective 2021-01-01

ifrs-full

ReinsuranceContractsHeldThatAreAssets

X instant, debit

Reinsurance contracts held that are assets

The amount of reinsurance contracts held that are assets. [Refer: Assets; Reinsurance contracts held [member]]

disclosure: IAS 1 54 da – Effective 2021-01-01, disclosure: IFRS 17 78 c – Effective 2021-01-01

ifrs-full

ReinsuranceContractsHeldThatAreLiabilities

X instant, credit

Reinsurance contracts held that are liabilities

The amount of reinsurance contracts held that are liabilities. [Refer: Liabilities; Reinsurance contracts held [member]]

disclosure: IAS 1 54 ma – Effective 2021-01-01, disclosure: IFRS 17 78 d – Effective 2021-01-01

ifrs-full

ReinsurersShareOfAmountArisingFromInsuranceContractsMember

member

Reinsurer’s share of amount arising from insurance contracts [member]

This member stands for the reinsurer’s share of the amount arising from insurance contracts. [Refer: Types of insurance contracts [member]]

common practice: IFRS 4 Disclosure – Expiry date 2021-01-01

ifrs-full

RelatedPartiesMember

member

Related parties [member]

This member stands for related parties. Related parties are persons or entities that are related to the entity that is preparing its financial statements (the reporting entity). (a) A person or a close member of that person’s family is related to a reporting entity if that person: (i) has control or joint control over the reporting entity; (ii) has significant influence over the reporting entity; or (iii) is a member of the key management personnel of the reporting entity or of a parent of the reporting entity. (b) An entity is related to a reporting entity if any of the following conditions applies: (i) The entity and the reporting entity are members of the same group (which means that each parent, subsidiary and fellow subsidiary is related to the others). (ii) One entity is an associate or joint venture of the other entity (or an associate or joint venture of a member of a group of which the other entity is a member). (iii) Both entities are joint ventures of the same third party. (iv) One entity is a joint venture of a third entity and the other entity is an associate of the third entity. (v) The entity is a post-employment benefit plan for the benefit of employees of either the reporting entity or an entity related to the reporting entity. If the reporting entity is itself such a plan, the sponsoring employers are also related to the reporting entity. (vi) The entity is controlled or jointly controlled by a person identified in (a). (vii) A person identified in (a)(i) has significant influence over the entity or is a member of the key management personnel of the entity (or of a parent of the entity). (viii) The entity, or any member of a group of which it is a part, provides key management personnel services to the reporting entity or to the parent of the reporting entity. [Refer: Joint ventures [member]; Key management personnel of entity or parent [member]]

disclosure: IAS 24 19

ifrs-full

RelatedPartyTransactionsAbstract

Related party transactions [abstract]

ifrs-full

RemainingAmortisationPeriodOfIntangibleAssetsMaterialToEntity2019

DUR

Remaining amortisation period of intangible assets material to entity

The remaining amortisation period of individual intangible assets that are material to the entity’s financial statements. [Refer: Depreciation and amortisation expense]

disclosure: IAS 38 122 b

ifrs-full

RemainingContractualUndiscountedCashOutflowsInflowsThatAriseFromContractsWithinScopeOfIFRS17ThatAreLiabilities

X instant, credit

Remaining contractual undiscounted cash outflows (inflows) that arise from contracts within scope of IFRS 17 that are liabilities

The amount of the remaining contractual undiscounted cash outflows (inflows) that arise from contracts within the scope of IFRS 17 that are liabilities.

disclosure: IFRS 17 132 b i – Effective 2021-01-01

ifrs-full

RemainingRecoveryPeriodOfRegulatoryDeferralAccountDebitBalances2019

DUR

Remaining recovery period of regulatory deferral account debit balances

The remaining recovery period of regulatory deferral account debit balances. [Refer: Regulatory deferral account debit balances]

disclosure: IFRS 14 33 c

ifrs-full

RemainingReversalPeriodOfRegulatoryDeferralAccountCreditBalances2019

DUR

Remaining reversal period of regulatory deferral account credit balances

The remaining reversal period of regulatory deferral account credit balances. [Refer: Regulatory deferral account credit balances]

disclosure: IFRS 14 33 c

ifrs-full

RemainingUnamortisedGainsAndLossesArisingOnBuyingReinsurance

X instant, credit

Remaining unamortised gains (losses) arising on buying reinsurance

The amount of unamortised deferred gains (losses) arising from the purchase of reinsurance.

disclosure: IFRS 4 37 b ii – Expiry date 2021-01-01

ifrs-full

RentalExpense

X duration, debit

Rental expense

The amount of expense recognised on rental activities.

common practice: IAS 1 85

ifrs-full

RentalIncome

X duration, credit

Rental income

The amount of income recognised from rental activities.

common practice: IAS 1 112 c

ifrs-full

RentalIncomeFromInvestmentProperty

X duration, credit

Rental income from investment property

The amount of rental income arising from investment property recognised in profit or loss. [Refer: Investment property]

disclosure: IAS 40 75 f i

ifrs-full

RentalIncomeFromInvestmentPropertyNetOfDirectOperatingExpense

X duration, credit

Rental income from investment property, net of direct operating expense

The amount of rental income arising from investment property, net of direct operating expense from such property. [Refer: Direct operating expense from investment property; Rental income from investment property]

common practice: IAS 1 112 c

ifrs-full

RentalIncomeFromInvestmentPropertyNetOfDirectOperatingExpenseAbstract

Rental income from investment property, net of direct operating expense [abstract]

ifrs-full

RentDeferredIncome

X instant, credit

Rent deferred income

The amount of deferred income arising on rental activity. [Refer: Deferred income]

common practice: IAS 1 78

ifrs-full

RentDeferredIncomeClassifiedAsCurrent

X instant, credit

Rent deferred income classified as current

The amount of rent deferred income classified as current. [Refer: Rent deferred income]

common practice: IAS 1 78

ifrs-full

RentDeferredIncomeClassifiedAsNoncurrent

X instant, credit

Rent deferred income classified as non-current

The amount of rent deferred income classified as non-current. [Refer: Rent deferred income]

common practice: IAS 1 78

ifrs-full

RentMeasurementInputMember

member

Rent, measurement input [member]

This member stands for the rent used as a measurement input.

common practice: IFRS 13 93 d

ifrs-full

RepairsAndMaintenanceExpense

X duration, debit

Repairs and maintenance expense

The amount of expenses incurred for the day-to-day servicing of assets, which may include the cost of labour, consumables or small parts.

common practice: IAS 1 85

ifrs-full

RepaymentsOfBondsNotesAndDebentures

X duration, credit

Repayments of bonds, notes and debentures

The cash outflow for repayments of bonds, notes and debentures.

common practice: IAS 7 17

ifrs-full

RepaymentsOfBorrowingsClassifiedAsFinancingActivities

X duration, credit

Repayments of borrowings, classified as financing activities

The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings]

example: IAS 7 17 d

ifrs-full

RepaymentsOfCurrentBorrowings

X duration, credit

Repayments of current borrowings

The cash outflow for repayments of current borrowings. [Refer: Current borrowings]

common practice: IAS 7 17

ifrs-full

RepaymentsOfNoncurrentBorrowings

X duration, credit

Repayments of non-current borrowings

The cash outflow for repayments of non-current borrowings. [Refer: Borrowings]

common practice: IAS 7 17

ifrs-full

RepaymentsOfSubordinatedLiabilities

X duration, credit

Repayments of subordinated liabilities

The cash outflow for repayments of subordinated liabilities. [Refer: Subordinated liabilities]

common practice: IAS 7 17

ifrs-full

ReportableSegmentsMember

member

Reportable segments [member]

This member stands for operating segments for which IFRS 8 requires information to be disclosed. The entity shall report separately information about an operating segment that meets any of the following quantitative thresholds: (a) reported revenue, including both sales to external customers and intersegment sales or transfers, is 10 per cent or more of the combined revenue, internal and external, of all operating segments; (b) the absolute amount of its reported profit or loss is 10 per cent or more of the greater, in absolute amount, of (i) the combined reported profit of all operating segments that did not report a loss and (ii) the combined reported loss of all operating segments that reported a loss; or (c) assets are 10 per cent or more of the combined assets of all operating segments. Additionally operating segments that do not meet any of the quantitative thresholds may be considered reportable, and separately disclosed, if management believes that information about the segment would be useful to users of the financial statements. [Refer: Operating segments [member]]

example: IAS 19 138 d, disclosure: IFRS 15 115, example: IFRS 17 96 c – Effective 2021-01-01, disclosure: IFRS 8 23

ifrs-full

ReportedIfInComplianceWithRequirementOfIFRSMember

member

Reported if in compliance with requirement of IFRS [member]

This member stands for the information that would have been reported in the financial statements by the entity if it was in compliance with the requirement of an IFRS, in the case that the entity departed from that requirement.

common practice: IAS 1 20 d

ifrs-full

ReportingYearMember

member

Reporting year [member]

This member stands for the reporting year.

disclosure: IFRS 17 130 – Effective 2021-01-01

ifrs-full

RepurchaseAgreementsAndCashCollateralOnSecuritiesLent

X instant, credit

Repurchase agreements and cash collateral on securities lent

The amount of instruments sold with the intent to reacquire in repurchase agreements and cash collateral on securities lent.

common practice: IAS 1 55

ifrs-full

ResearchAndDevelopmentExpense

X duration, debit

Research and development expense

The amount of expenditure directly attributable to research or development activities, recognised in profit or loss.

disclosure: IAS 38 126

ifrs-full

ReserveForCatastrophe

X instant, credit

Reserve for catastrophe

A component of equity representing resources to provide for infrequent but severe catastrophic losses caused by events such as damage to nuclear installations or satellites, or earthquake damage.

example: IAS 1 78 e – Expiry date 2021-01-01, disclosure: IFRS 4 IG58 – Expiry date 2021-01-01

ifrs-full

ReserveForCatastropheMember

member

Reserve for catastrophe [member]

This member stands for a component of equity representing resources to provide for infrequent but severe catastrophic losses caused by events such as damage to nuclear installations or satellites or earthquake damage.

example: IAS 1 108 – Expiry date 2021-01-01, disclosure: IFRS 4 IG58 – Expiry date 2021-01-01

ifrs-full

ReserveForEqualisation

X instant, credit

Reserve for equalisation

A component of equity representing resources to cover random fluctuations of claim expenses around the expected value of claims for some types of insurance contract.

example: IAS 1 78 e – Expiry date 2021-01-01, disclosure: IFRS 4 IG58 – Expiry date 2021-01-01

ifrs-full

ReserveForEqualisationMember

member

Reserve for equalisation [member]

This member stands for a component of equity representing resources to cover random fluctuations of claim expenses around the expected value of claims for some types of insurance contract (for example, hail, credit, guarantee and fidelity insurance) using a formula based on experience over a number of years.

example: IAS 1 108 – Expiry date 2021-01-01, disclosure: IFRS 4 IG58 – Expiry date 2021-01-01

ifrs-full

ReserveOfCashFlowHedges

X instant, credit

Reserve of cash flow hedges

A component of equity representing the accumulated portion of gain (loss) on a hedging instrument that is determined to be an effective hedge for cash flow hedges. [Refer: Cash flow hedges [member]]

common practice: IAS 1 78 e, disclosure: IFRS 9 6.5.11

ifrs-full

ReserveOfCashFlowHedgesContinuingHedges

X instant, credit

Reserve of cash flow hedges, continuing hedges

A component of equity representing the reserve of cash flow hedges in relation to continuing hedges. [Refer: Reserve of cash flow hedges]

disclosure: IFRS 7 24B b ii

ifrs-full

ReserveOfCashFlowHedgesHedgingRelationshipsForWhichHedgeAccountingIsNoLongerApplied

X instant, credit

Reserve of cash flow hedges, hedging relationships for which hedge accounting is no longer applied

A component of equity representing the reserve of cash flow hedges in relation to hedging relationships for which hedge accounting is no longer applied. [Refer: Reserve of cash flow hedges]

disclosure: IFRS 7 24B b iii

ifrs-full

ReserveOfCashFlowHedgesMember

member

Reserve of cash flow hedges [member]

This member stands for a component of equity representing the accumulated portion of gain (loss) on a hedging instrument that is determined to be an effective hedge for cash flow hedges. [Refer: Cash flow hedges [member]]

example: IAS 1 108, disclosure: IFRS 9 6.5.11

ifrs-full

ReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability

X instant, credit

Reserve of change in fair value of financial liability attributable to change in credit risk of liability

A component of equity representing the accumulated change in fair value of financial liabilities attributable to change in the credit risk of the liabilities. [Refer: Credit risk [member]; Financial liabilities]

common practice: IAS 1 78 e

ifrs-full

ReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityMember

member

Reserve of change in fair value of financial liability attributable to change in credit risk of liability [member]

This member stands for a component of equity representing the accumulated change in fair value of financial liabilities attributable to change in the credit risk of the liabilities. [Refer: Credit risk [member]; Financial liabilities]

example: IAS 1 108

ifrs-full

ReserveOfChangeInValueOfForeignCurrencyBasisSpreads

X instant, credit

Reserve of change in value of foreign currency basis spreads

A component of equity representing the accumulated change in the value of foreign currency basis spreads of financial instruments when excluding them from the designation of these financial instruments as hedging instruments.

common practice: IAS 1 78 e, disclosure: IFRS 9 6.5.16

ifrs-full

ReserveOfChangeInValueOfForeignCurrencyBasisSpreadsMember

member

Reserve of change in value of foreign currency basis spreads [member]

This member stands for a component of equity representing the accumulated change in the value of foreign currency basis spreads of financial instruments when excluding them from the designation of these financial instruments as hedging instruments.

example: IAS 1 108, disclosure: IFRS 9 6.5.16

ifrs-full

ReserveOfChangeInValueOfForwardElementsOfForwardContracts

X instant, credit

Reserve of change in value of forward elements of forward contracts

A component of equity representing the accumulated change in the value of the forward elements of forward contracts when separating the forward element and spot element of a forward contract and designating as the hedging instrument only the changes in the spot element.

common practice: IAS 1 78 e, disclosure: IFRS 9 6.5.16

ifrs-full

ReserveOfChangeInValueOfForwardElementsOfForwardContractsMember

member

Reserve of change in value of forward elements of forward contracts [member]

This member stands for a component of equity representing the accumulated change in the value of the forward elements of forward contracts when separating the forward element and spot element of a forward contract and designating as the hedging instrument only the changes in the spot element.

example: IAS 1 108, disclosure: IFRS 9 6.5.16

ifrs-full

ReserveOfChangeInValueOfTimeValueOfOptions

X instant, credit

Reserve of change in value of time value of options

A component of equity representing the accumulated change in the value of the time value of options when separating the intrinsic value and time value of an option contract and designating as the hedging instrument only the changes in the intrinsic value.

common practice: IAS 1 78 e, disclosure: IFRS 9 6.5.15

ifrs-full

ReserveOfChangeInValueOfTimeValueOfOptionsMember

member

Reserve of change in value of time value of options [member]

This member stands for a component of equity representing the accumulated change in the value of the time value of options when separating the intrinsic value and time value of an option contract and designating as the hedging instrument only the changes in the intrinsic value.

example: IAS 1 108, disclosure: IFRS 9 6.5.15

ifrs-full

ReserveOfDiscretionaryParticipationFeatures

X instant, credit

Reserve of discretionary participation features

A component of equity resulting from discretionary participation features. Discretionary participation features are contractual rights to receive, as a supplement to guaranteed benefits, additional benefits: (a) that are likely to be a significant portion of the total contractual benefits; (b) whose amount or timing is contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the performance of a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the company, fund or other entity that issues the contract.

example: IAS 1 78 e – Expiry date 2021-01-01, disclosure: IFRS 4 IG22 f – Expiry date 2021-01-01, disclosure: IFRS 4 34 b – Expiry date 2021-01-01

ifrs-full

ReserveOfDiscretionaryParticipationFeaturesMember

member

Reserve of discretionary participation features [member]

This member stands for a component of equity resulting from discretionary participation features. Discretionary participation features are contractual rights to receive, as a supplement to guaranteed benefits, additional benefits: (a) that are likely to be a significant portion of the total contractual benefits; (b) whose amount or timing is contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the performance of a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the company, fund or other entity that issues the contract.

example: IAS 1 108 – Expiry date 2021-01-01, disclosure: IFRS 4 IG22 f – Expiry date 2021-01-01, disclosure: IFRS 4 34 b – Expiry date 2021-01-01

ifrs-full

ReserveOfEquityComponentOfConvertibleInstruments

X instant, credit

Reserve of equity component of convertible instruments

A component of equity representing components of convertible instruments classified as equity.

common practice: IAS 1 55

ifrs-full

ReserveOfEquityComponentOfConvertibleInstrumentsMember

member

Reserve of equity component of convertible instruments [member]

This member stands for a component of equity representing components of convertible instruments classified as equity.

common practice: IAS 1 108

ifrs-full

ReserveOfExchangeDifferencesOnTranslation

X instant, credit

Reserve of exchange differences on translation

A component of equity representing exchange differences on translation of financial statements of foreign operations recognised in other comprehensive income and accumulated in equity. [Refer: Other comprehensive income]

disclosure: IAS 21 52 b

ifrs-full

ReserveOfExchangeDifferencesOnTranslationContinuingHedges

X instant, credit

Reserve of exchange differences on translation, continuing hedges

A component of equity representing the reserve of exchange differences on translation in relation to continuing hedges. [Refer: Reserve of exchange differences on translation]

disclosure: IFRS 7 24B b ii

ifrs-full

ReserveOfExchangeDifferencesOnTranslationHedgingRelationshipsForWhichHedgeAccountingIsNoLongerApplied

X instant, credit

Reserve of exchange differences on translation, hedging relationships for which hedge accounting is no longer applied

A component of equity representing the reserve of exchange differences on translation in relation to hedging relationships for which hedge accounting is no longer applied. [Refer: Reserve of exchange differences on translation]

disclosure: IFRS 7 24B b iii

ifrs-full

ReserveOfExchangeDifferencesOnTranslationMember

member

Reserve of exchange differences on translation [member]

This member stands for a component of equity representing accumulated exchange differences on the translation of financial statements of foreign operations recognised in other comprehensive income. [Refer: Other comprehensive income]

example: IAS 1 108, disclosure: IAS 21 52 b

ifrs-full

ReserveOfFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss

X instant, credit

Reserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss

A component of equity representing the accumulated finance income (expenses) from reinsurance contracts held excluded from profit or loss. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]

common practice: IAS 1 78 e – Effective 2021-01-01

ifrs-full

ReserveOfFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossMember

member

Reserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss [member]

This member stands for a component of equity representing the accumulated finance income (expenses) from reinsurance contracts held excluded from profit or loss. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]

example: IAS 1 108 – Effective 2021-01-01

ifrs-full

ReserveOfGainsAndLossesFromInvestmentsInEquityInstruments

X instant, credit

Reserve of gains and losses from investments in equity instruments

A component of equity representing accumulated gains and losses from investments in equity instruments that the entity has designated at fair value through other comprehensive income.

common practice: IAS 1 78 e

ifrs-full

ReserveOfGainsAndLossesFromInvestmentsInEquityInstrumentsMember

member

Reserve of gains and losses from investments in equity instruments [member]

This member stands for a component of equity representing accumulated gains and losses from investments in equity instruments that the entity has designated at fair value through other comprehensive income.

example: IAS 1 108

ifrs-full

ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome

X instant, credit

Reserve of gains and losses on financial assets measured at fair value through other comprehensive income

A component of equity representing the reserve of gains and losses on financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]

common practice: IAS 1 78 e

ifrs-full

ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember

member

Reserve of gains and losses on financial assets measured at fair value through other comprehensive income [member]

This member stands for a component of equity representing the accumulated gains and losses on financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]

example: IAS 1 108

ifrs-full

ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenApplied

X instant, credit

Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied

The cumulative amount included in other comprehensive income for financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied. [Refer: Financial assets measured at fair value through other comprehensive income]

disclosure: IFRS 17 116 – Effective 2021-01-01

ifrs-full

ReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments

X instant, credit

Reserve of gains and losses on hedging instruments that hedge investments in equity instruments

A component of equity representing the accumulated gains and losses on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income.

common practice: IAS 1 78 e

ifrs-full

ReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstrumentsMember

member

Reserve of gains and losses on hedging instruments that hedge investments in equity instruments [member]

This member stands for a component of equity representing the accumulated gains and losses on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income.

example: IAS 1 108

ifrs-full

ReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssets

X instant, credit

Reserve of gains and losses on remeasuring available-for-sale financial assets

A component of equity representing accumulated gains and losses on remeasuring available-for-sale financial assets. [Refer: Financial assets available-for-sale]

common practice: IAS 1 78 e – Expiry date 2021-01-01

ifrs-full

ReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssetsMember

member

Reserve of gains and losses on remeasuring available-for-sale financial assets [member]

This member stands for a component of equity representing accumulated gains and losses on remeasuring available-for-sale financial assets. [Refer: Financial assets available-for-sale]

example: IAS 1 108 – Expiry date 2021-01-01

ifrs-full

ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss

X instant, credit

Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss

A component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]

common practice: IAS 1 78 e – Effective 2021-01-01

ifrs-full

ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossMember

member

Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss [member]

This member stands for a component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]

example: IAS 1 108 – Effective 2021-01-01

ifrs-full

ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss

X instant, credit

Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss

A component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]

common practice: IAS 1 78 e – Effective 2021-01-01

ifrs-full

ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLossMember

member

Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss [member]

This member stands for a component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]

example: IAS 1 108 – Effective 2021-01-01

ifrs-full

ReserveOfOverlayApproach

X instant, credit

Reserve of overlay approach

A component of equity representing the accumulated overlay approach adjustments.

common practice: IFRS 4 35D b – Effective on first application of IFRS 9

ifrs-full

ReserveOfOverlayApproachMember

member

Reserve of overlay approach [member]

This member stands for a component of equity representing the accumulated overlay approach adjustments.

common practice: IFRS 4 35D b – Effective on first application of IFRS 9

ifrs-full

ReserveOfRemeasurementsOfDefinedBenefitPlans

X instant, credit

Reserve of remeasurements of defined benefit plans

A component of equity representing the accumulated remeasurements of defined benefit plans. [Refer: Defined benefit plans [member]]

common practice: IAS 1 78 e

ifrs-full

ReserveOfRemeasurementsOfDefinedBenefitPlansMember

member

Reserve of remeasurements of defined benefit plans [member]

This member stands for a component of equity resulting from remeasurements of defined benefit plans. [Refer: Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans]

example: IAS 1 108

ifrs-full

ReserveOfSharebasedPayments

X instant, credit

Reserve of share-based payments

A component of equity resulting from share-based payments.

common practice: IAS 1 78 e

ifrs-full

ReserveOfSharebasedPaymentsMember

member

Reserve of share-based payments [member]

This member stands for a component of equity resulting from share-based payments.

example: IAS 1 108

ifrs-full

ReservesWithinEquityAxis

axis

Reserves within equity [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IAS 1 79 b

ifrs-full

ResidualValueRiskMember

member

Residual value risk [member]

This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in residual values. [Refer: Financial instruments, class [member]]

example: IFRS 7 IG32, example: IFRS 7 40 a

ifrs-full

RestatedMember

member

Currently stated [member]

This member stands for the information currently stated in the financial statements. It also represents the standard value for the “Retrospective application and retrospective restatement” and “Departure from requirement of IFRS” axes if no other member is used.

common practice: IAS 1 20 d, disclosure: IAS 1 106 b, disclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i, disclosure: IAS 8 49 b i, disclosure: IFRS 17 113 b – Effective 2021-01-01

ifrs-full

RestrictedCashAndCashEquivalents

X instant, debit

Restricted cash and cash equivalents

The amount of cash and cash equivalents whose use or withdrawal is restricted. [Refer: Cash and cash equivalents]

common practice: IAS 1 55

ifrs-full

RestrictionsOnAccessToAssetsInFunds

text

Description of restrictions on access to assets in funds

The description of restrictions on access to the assets in decommissioning, restoration and environmental rehabilitation funds.

disclosure: IFRIC 5 11

ifrs-full

RestrictionsOnRealisabilityOfInvestmentPropertyOrRemittanceOfIncomeAndProceedsOfDisposalOfInvestmentProperty

X instant

Restrictions on realisability of investment property or remittance of income and proceeds of disposal of investment property

The amount of restrictions on the realisability of investment property or the remittance of income and proceeds of disposal. [Refer: Investment property]

disclosure: IAS 40 75 g

ifrs-full

RestructuringContingentLiabilityMember

member

Restructuring contingent liability [member]

This member stands for a contingent liability for restructuring, such as the sale or termination of a line of business; closure of business locations in a country or region or relocation of activities from one country or region to another; changes in management structure; and fundamental reorganisations that have a material effect on the nature and focus of the entity’s operations. [Refer: Contingent liabilities [member]]

example: IAS 37 88

ifrs-full

RestructuringProvision

X instant, credit

Restructuring provision

The amount of provision for restructuring, such as the sale or termination of a line of business; closure of business locations in a country or region or relocation of activities from one country or region to another; changes in management structure; and fundamental reorganisations that have a material effect on the nature and focus of the entity’s operations. [Refer: Other provisions]

example: IAS 37 70

ifrs-full

RestructuringProvisionAbstract

Restructuring provision [abstract]

ifrs-full

RestructuringProvisionMember

member

Restructuring provision [member]

This member stands for a provision for restructuring, such as the sale or termination of a line of business; closure of business locations in a country or region or relocation of activities from one country or region to another; changes in management structure; and fundamental reorganisations that have a material effect on the nature and focus of the entity’s operations. [Refer: Other provisions [member]]

example: IAS 37 70

ifrs-full

RetainedEarnings

X instant, credit

Retained earnings

A component of equity representing the entity’s cumulative undistributed earnings or deficit.

example: IAS 1 78 e, example: IAS 1 IG6

ifrs-full

RetainedEarningsMember

member

Retained earnings [member]

This member stands for a component of equity representing an entity’s cumulative undistributed earnings or deficit.

disclosure: IAS 1 106, example: IAS 1 108

ifrs-full

RetentionPayables

X instant, credit

Retention payables

The amount of payment that is withheld by the entity, pending the fulfilment of a condition.

common practice: IAS 1 78

ifrs-full

RetirementsIntangibleAssetsAndGoodwill

X duration, credit

Retirements, intangible assets and goodwill

The decrease in intangible assets and goodwill resulting from retirements. [Refer: Intangible assets and goodwill]

common practice: IAS 38 118 e

ifrs-full

RetirementsIntangibleAssetsOtherThanGoodwill

X duration, credit

Retirements, intangible assets other than goodwill

The decrease in intangible assets other than goodwill resulting from retirements. [Refer: Intangible assets other than goodwill]

common practice: IAS 38 118 e

ifrs-full

RetirementsPropertyPlantAndEquipment

X duration, credit

Retirements, property, plant and equipment

The decrease in property, plant and equipment resulting from retirements. [Refer: Property, plant and equipment]

common practice: IAS 16 73 e

ifrs-full

RetrospectiveApplicationAndRetrospectiveRestatementAxis

axis

Retrospective application and retrospective restatement [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IAS 1 106 b, disclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i, disclosure: IAS 8 49 b i

ifrs-full

ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset

X duration, debit

Return on plan assets excluding interest income or expense, net defined benefit liability (asset)

The decrease (increase) in the net defined benefit liability (asset) resulting from the return on plan assets, excluding amounts included in interest income or expense. The return on plans assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Plan assets [member]; Net defined benefit liability (asset); Actuarial assumptions [member]; Interest expense (income), net defined benefit liability (asset)]

disclosure: IAS 19 141 c i

ifrs-full

ReturnOnReimbursementRights

X duration, debit

Return on reimbursement rights, excluding interest income or expense

The increase (decrease) in reimbursement rights resulting from the return on those rights, excluding amounts included in interest income or expense. [Refer: Reimbursement rights, at fair value; Interest income, reimbursement rights]

disclosure: IAS 19 141 c i

ifrs-full

RevaluationIncreaseDecreaseIntangibleAssetsOtherThanGoodwill

X duration, debit

Revaluation increase (decrease), intangible assets other than goodwill

The increase (decrease) in intangible assets other than goodwill resulting from revaluations to fair value. [Refer: Intangible assets other than goodwill; Revaluation surplus]

disclosure: IAS 38 118 e iii

ifrs-full

RevaluationIncreaseDecreasePropertyPlantAndEquipment

X duration, debit

Revaluation increase (decrease), property, plant and equipment

The increase (decrease) in property, plant and equipment resulting from revaluations to fair value. [Refer: Property, plant and equipment; Revaluation surplus]

disclosure: IAS 16 73 e iv, disclosure: IAS 16 77 f

ifrs-full

RevaluationOfIntangibleAssetsAbstract

Revaluation of intangible assets [abstract]

ifrs-full

RevaluationSurplus

X instant, credit

Revaluation surplus

A component of equity representing the accumulated revaluation surplus on the revaluation of assets recognised in other comprehensive income. [Refer: Other comprehensive income]

disclosure: IAS 16 39, disclosure: IAS 38 85

ifrs-full

RevaluationSurplusMember

member

Revaluation surplus [member]

This member stands for a component of equity representing accumulated revaluation surplus on the revaluation of assets recognised in other comprehensive income. [Refer: Other comprehensive income]

example: IAS 1 108, disclosure: IAS 16 39, disclosure: IFRS 1 IG10

ifrs-full

Revenue

X duration, credit

Revenue

The income arising in the course of an entity’s ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims.

disclosure: IAS 1 82 a, example: IAS 1 103, example: IAS 1 102, disclosure: IFRS 12 B12 b v, example: IFRS 12 B10 b, disclosure: IFRS 5 33 b i, disclosure: IFRS 8 28 a, disclosure: IFRS 8 23 a, disclosure: IFRS 8 32, disclosure: IFRS 8 33 a, disclosure: IFRS 8 34

ifrs-full

RevenueAbstract

Revenue [abstract]

ifrs-full

RevenueAndOperatingIncome

X duration, credit

Revenue and other operating income

The aggregate amount of the entity’s revenue and other operating income. [Refer: Revenue]

common practice: IAS 1 85

ifrs-full

RevenueFromConstructionContracts

X duration, credit

Revenue from construction contracts

The amount of revenue arising from construction contracts. Construction contracts are contracts specifically negotiated for the construction of an asset or a combination of assets that are closely interrelated or interdependent in terms of their design, technology and function or their ultimate purpose or use. [Refer: Revenue]

common practice: IAS 1 112 c

ifrs-full

RevenueFromContractsWithCustomers

X duration, credit

Revenue from contracts with customers

The amount of revenue from contracts with customers. A customer is a party that has contracted with an entity to obtain goods or services that are an output of the entity’s ordinary activities in exchange for consideration.

disclosure: IFRS 15 113 a, disclosure: IFRS 15 114

ifrs-full

RevenueFromDividends

X duration, credit

Dividend income

The amount of dividends recognised as income. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.

common practice: IAS 1 112 c

ifrs-full

RevenueFromGovernmentGrants

X duration, credit

Income from government grants

The amount of income recognised in relation to government grants. [Refer: Government grants]

common practice: IAS 20 39 b

ifrs-full

RevenueFromHotelOperations

X duration, credit

Revenue from hotel operations

The amount of revenue arising from hotel operations. [Refer: Revenue]

common practice: IAS 1 112 c

ifrs-full

RevenueFromInsuranceContractsIssuedWithoutReductionForReinsuranceHeld

X duration, credit

Revenue from insurance contracts issued, without reduction for reinsurance held

The amount of revenue from insurance contracts issued, without any reduction for reinsurance held. [Refer: Revenue]

example: IAS 1 85 – Expiry date 2021-01-01, example: IFRS 4 IG24 a – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01

ifrs-full

RevenueFromInterest

X duration, credit

Interest income

The amount of income arising from interest.

common practice: IAS 1 112 c, disclosure: IFRS 12 B13 e, disclosure: IFRS 8 23 c, disclosure: IFRS 8 28 e

ifrs-full

RevenueFromPerformanceObligationsSatisfiedOrPartiallySatisfiedInPreviousPeriods

X duration, credit

Revenue from performance obligations satisfied or partially satisfied in previous periods

The amount of revenue from performance obligations satisfied (or partially satisfied) in previous periods. [Refer: Performance obligations [member]; Revenue from contracts with customers]

disclosure: IFRS 15 116 c

ifrs-full

RevenueFromRenderingOfAdvertisingServices

X duration, credit

Revenue from rendering of advertising services

The amount of revenue arising from the rendering of advertising services. [Refer: Revenue]

common practice: IAS 1 112 c

ifrs-full

RevenueFromRenderingOfCargoAndMailTransportServices

X duration, credit

Revenue from rendering of cargo and mail transport services

The amount of revenue arising from the rendering of cargo and mail transport services. [Refer: Revenue]

common practice: IAS 1 112 c

ifrs-full

RevenueFromRenderingOfDataServices

X duration, credit

Revenue from rendering of data services

The amount of revenue arising from the rendering of data services. [Refer: Revenue]

common practice: IAS 1 112 c

ifrs-full

RevenueFromRenderingOfGamingServices

X duration, credit

Revenue from rendering of gaming services

The amount of revenue arising from the rendering of gaming services. [Refer: Revenue]

common practice: IAS 1 112 c

ifrs-full

RevenueFromRenderingOfInformationTechnologyConsultingServices

X duration, credit

Revenue from rendering of information technology consulting services

The amount of revenue arising from the rendering of consulting services relating to information technology. [Refer: Revenue]

common practice: IAS 1 112 c

ifrs-full

RevenueFromRenderingOfInformationTechnologyMaintenanceAndSupportServices

X duration, credit

Revenue from rendering of information technology maintenance and support services

The amount of revenue arising from the rendering of maintenance and support services relating to information technology. [Refer: Revenue]

common practice: IAS 1 112 c

ifrs-full

RevenueFromRenderingOfInformationTechnologyServices

X duration, credit

Revenue from rendering of information technology services

The amount of revenue arising from the rendering of information technology services. [Refer: Revenue]

common practice: IAS 1 112 c

ifrs-full

RevenueFromRenderingOfInterconnectionServices

X duration, credit

Revenue from rendering of interconnection services

The amount of revenue arising from the rendering of interconnection services for other operators. [Refer: Revenue]

common practice: IAS 1 112 c

ifrs-full

RevenueFromRenderingOfInternetAndDataServices

X duration, credit

Revenue from rendering of internet and data services

The amount of revenue arising from the rendering of internet and data services. [Refer: Revenue]

common practice: IAS 1 112 c

ifrs-full

RevenueFromRenderingOfInternetAndDataServicesAbstract

Revenue from rendering of internet and data services [abstract]

ifrs-full

RevenueFromRenderingOfInternetServices

X duration, credit

Revenue from rendering of internet services

The amount of revenue arising from the rendering of internet services. [Refer: Revenue]

common practice: IAS 1 112 c

ifrs-full

RevenueFromRenderingOfLandLineTelephoneServices

X duration, credit

Revenue from rendering of land line telephone services

The amount of revenue arising from the rendering of land line telephone services. [Refer: Revenue]

common practice: IAS 1 112 c

ifrs-full

RevenueFromRenderingOfMobileTelephoneServices

X duration, credit

Revenue from rendering of mobile telephone services

The amount of revenue arising from the rendering of mobile telephone services. [Refer: Revenue]

common practice: IAS 1 112 c

ifrs-full

RevenueFromRenderingOfOtherTelecommunicationServices

X duration, credit

Revenue from rendering of other telecommunication services

The amount of revenue arising from the rendering of telecommunication services that the entity does not separately disclose in the same statement or note. [Refer: Revenue]

common practice: IAS 1 112 c

ifrs-full

RevenueFromRenderingOfPassengerTransportServices

X duration, credit

Revenue from rendering of passenger transport services

The amount of revenue arising from the rendering of passenger transport services. [Refer: Revenue]

common practice: IAS 1 112 c

ifrs-full

RevenueFromRenderingOfPrintingServices

X duration, credit

Revenue from rendering of printing services

The amount of revenue arising from the rendering of printing services. [Refer: Revenue]

common practice: IAS 1 112 c

ifrs-full

RevenueFromRenderingOfServices

X duration, credit

Revenue from rendering of services

The amount of revenue arising from the rendering of services. [Refer: Revenue]

common practice: IAS 1 112 c

ifrs-full

RevenueFromRenderingOfServicesRelatedPartyTransactions

X duration, credit

Revenue from rendering of services, related party transactions

The amount of revenue arising from the rendering of services in related party transactions. [Refer: Revenue; Related parties [member]]

example: IAS 24 21 c

ifrs-full

RevenueFromRenderingOfTelecommunicationServices

X duration, credit

Revenue from rendering of telecommunication services

The amount of revenue arising from the rendering of telecommunication services. [Refer: Revenue]

common practice: IAS 1 112 c

ifrs-full

RevenueFromRenderingOfTelecommunicationServicesAbstract

Revenue from rendering of telecommunication services [abstract]

ifrs-full

RevenueFromRenderingOfTelephoneServices

X duration, credit

Revenue from rendering of telephone services

The amount of revenue arising from the rendering of telephone services. [Refer: Revenue]

common practice: IAS 1 112 c

ifrs-full

RevenueFromRenderingOfTransportServices

X duration, credit

Revenue from rendering of transport services

The amount of revenue arising from the rendering of transport services. [Refer: Revenue]

common practice: IAS 1 112 c

ifrs-full

RevenueFromRoomOccupancyServices

X duration, credit

Revenue from room occupancy services

The amount of revenue arising from room occupancy services. [Refer: Revenue]

common practice: IAS 1 112 c

ifrs-full

RevenueFromRoyalties

X duration, credit

Royalty income

The amount of income arising from royalties.

common practice: IAS 1 112 c

ifrs-full

RevenueFromSaleOfAgriculturalProduce

X duration, credit

Revenue from sale of agricultural produce

The amount of revenue arising from the sale of agricultural produce. [Refer: Revenue]

common practice: IAS 1 112 c

ifrs-full

RevenueFromSaleOfAlcoholAndAlcoholicDrinks

X duration, credit

Revenue from sale of alcohol and alcoholic drinks

The amount of revenue arising from the sale of alcohol and alcoholic drinks. [Refer: Revenue]

common practice: IAS 1 112 c

ifrs-full

RevenueFromSaleOfBooks

X duration, credit

Revenue from sale of books

The amount of revenue arising from the sale of books. [Refer: Revenue]

common practice: IAS 1 112 c

ifrs-full

RevenueFromSaleOfCopper

X duration, credit

Revenue from sale of copper

The amount of revenue arising from the sale of copper. [Refer: Revenue]

common practice: IAS 1 112 c

ifrs-full

RevenueFromSaleOfCrudeOil

X duration, credit

Revenue from sale of crude oil

The amount of revenue arising from the sale of crude oil. [Refer: Current crude oil; Revenue]

common practice: IAS 1 112 c

ifrs-full

RevenueFromSaleOfElectricity

X duration, credit

Revenue from sale of electricity

The amount of revenue arising from the sale of electricity. [Refer: Revenue]

common practice: IAS 1 112 c

ifrs-full

RevenueFromSaleOfFoodAndBeverage

X duration, credit

Revenue from sale of food and beverage

The amount of revenue arising from the sale of food and beverage. [Refer: Revenue]

common practice: IAS 1 112 c

ifrs-full

RevenueFromSaleOfGold

X duration, credit

Revenue from sale of gold

The amount of revenue arising from the sale of gold. [Refer: Revenue]

common practice: IAS 1 112 c

ifrs-full

RevenueFromSaleOfGoods

X duration, credit

Revenue from sale of goods

The amount of revenue arising from the sale of goods. [Refer: Revenue]

common practice: IAS 1 112 c

ifrs-full

RevenueFromSaleOfGoodsRelatedPartyTransactions

X duration, credit

Revenue from sale of goods, related party transactions

The amount of revenue arising from the sale of goods in related party transactions. [Refer: Revenue; Related parties [member]]

example: IAS 24 21 a

ifrs-full

RevenueFromSaleOfNaturalGas

X duration, credit

Revenue from sale of natural gas

The amount of revenue arising from the sale of natural gas. [Refer: Current natural gas; Revenue]

common practice: IAS 1 112 c

ifrs-full

RevenueFromSaleOfOilAndGasProducts

X duration, credit

Revenue from sale of oil and gas products

The amount of revenue arising from the sale of oil and gas products. [Refer: Revenue]

common practice: IAS 1 112 c

ifrs-full

RevenueFromSaleOfPetroleumAndPetrochemicalProducts

X duration, credit

Revenue from sale of petroleum and petrochemical products

The amount of revenue arising from the sale of petroleum and petrochemical products. [Refer: Current petroleum and petrochemical products; Revenue]

common practice: IAS 1 112 c

ifrs-full

RevenueFromSaleOfPublications

X duration, credit

Revenue from sale of publications

The amount of revenue arising from the sale of publications. [Refer: Revenue]

common practice: IAS 1 112 c

ifrs-full

RevenueFromSaleOfSilver

X duration, credit

Revenue from sale of silver

The amount of revenue arising from the sale of silver. [Refer: Revenue]

common practice: IAS 1 112 c

ifrs-full

RevenueFromSaleOfSugar

X duration, credit

Revenue from sale of sugar

The amount of revenue arising from the sale of sugar. [Refer: Revenue]

common practice: IAS 1 112 c

ifrs-full

RevenueFromSaleOfTelecommunicationEquipment

X duration, credit

Revenue from sale of telecommunication equipment

The amount of revenue arising from the sale of telecommunication equipment. [Refer: Revenue]

common practice: IAS 1 112 c

ifrs-full

RevenueMultipleMeasurementInputMember

member

Revenue multiple, measurement input [member]

This member stands for a revenue multiple used as a measurement input.

example: IFRS 13 93 d, example: IFRS 13 IE63

ifrs-full

RevenueOfAcquiree

X duration, credit

Revenue of acquiree since acquisition date

The amount of revenue of the acquiree since the acquisition date included in the consolidated statement of comprehensive income. [Refer: Revenue]

disclosure: IFRS 3 B64 q i

ifrs-full

RevenueOfCombinedEntity

X duration, credit

Revenue of combined entity as if combination occurred at beginning of period

The revenue of the combined entity as though the acquisition date for all business combinations that occurred during the year had been as of the beginning of the annual reporting period. [Refer: Business combinations [member]; Revenue]

disclosure: IFRS 3 B64 q ii

ifrs-full

RevenueRecognisedOnExchangingConstructionServicesForFinancialAsset

X duration, credit

Revenue recognised on exchanging construction services for financial asset

The amount of revenue recognised when construction services are exchanged for financial assets in service concession arrangements. [Refer: Service concession arrangements [member]; Revenue from contracts with customers]

disclosure: SIC 29 6A

ifrs-full

RevenueRecognisedOnExchangingConstructionServicesForIntangibleAsset

X duration, credit

Revenue recognised on exchanging construction services for intangible asset

The amount of revenue recognised when construction services are exchanged for an intangible asset in service concession arrangements. [Refer: Service concession arrangements [member]; Revenue from contracts with customers]

disclosure: SIC 29 6A

ifrs-full

RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod

X duration, credit

Revenue that was included in contract liability balance at beginning of period

The amount of revenue that was included in the contract liability balance at the beginning of the period. [Refer: Contract liabilities; Revenue from contracts with customers]

disclosure: IFRS 15 116 b

ifrs-full

ReversalAllowanceAccountForCreditLossesOfFinancialAssets

X duration

Reversal, allowance account for credit losses of financial assets

The decrease in an allowance account for credit losses of financial assets resulting from the reversal of impairment. [Refer: Allowance account for credit losses of financial assets]

common practice: IFRS 7 16 – Expiry date 2021-01-01

ifrs-full

ReversalOfImpairmentLoss

X duration, credit

Reversal of impairment loss

The amount recognised as an increase of the carrying amount of an asset or cash-generating unit to its recoverable amount when an impairment loss had been previously recognised. [Refer: Impairment loss]

disclosure: IAS 36 130 b, disclosure: IAS 36 130 d ii

ifrs-full

ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncome

X duration, credit

Reversal of impairment loss recognised in other comprehensive income

The amount of reversal of impairment loss recognised in other comprehensive income. [Refer: Reversal of impairment loss; Impairment loss recognised in other comprehensive income]

disclosure: IAS 36 126 d, disclosure: IAS 36 129 b

ifrs-full

ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill

X duration

Reversal of impairment loss recognised in other comprehensive income, intangible assets other than goodwill

The amount of reversal of impairment loss recognised in other comprehensive income for intangible assets other than goodwill. [Refer: Reversal of impairment loss recognised in other comprehensive income; Intangible assets other than goodwill]

disclosure: IAS 38 118 e iii

ifrs-full

ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment

X duration

Reversal of impairment loss recognised in other comprehensive income, property, plant and equipment

The amount of reversal of impairment loss recognised in other comprehensive income for property, plant and equipment. [Refer: Reversal of impairment loss recognised in other comprehensive income; Property, plant and equipment]

disclosure: IAS 16 73 e iv

ifrs-full

ReversalOfImpairmentLossRecognisedInProfitOrLoss

X duration, credit

Reversal of impairment loss recognised in profit or loss

The amount of reversal of impairment loss recognised in profit or loss. [Refer: Reversal of impairment loss; Profit (loss)]

disclosure: IAS 36 126 b, disclosure: IAS 36 129 b

ifrs-full

ReversalOfImpairmentLossRecognisedInProfitOrLossBiologicalAssets

X duration

Reversal of impairment loss recognised in profit or loss, biological assets

The amount of reversal of impairment loss recognised in profit or loss for biological assets. [Refer: Reversal of impairment loss recognised in profit or loss; Biological assets]

disclosure: IAS 41 55 b

ifrs-full

ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill

X duration

Reversal of impairment loss recognised in profit or loss, intangible assets other than goodwill

The amount of reversal of impairment loss recognised in profit or loss for intangible assets other than goodwill. [Refer: Reversal of impairment loss recognised in profit or loss; Intangible assets other than goodwill]

disclosure: IAS 38 118 e v

ifrs-full

ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentProperty

X duration

Reversal of impairment loss recognised in profit or loss, investment property

The amount of reversal of impairment loss recognised in profit or loss for investment property. [Refer: Reversal of impairment loss recognised in profit or loss; Investment property]

disclosure: IAS 40 76 g, disclosure: IAS 40 79 d v

ifrs-full

ReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances

X duration

Reversal of impairment loss recognised in profit or loss, loans and advances

The amount of reversal of impairment loss recognised in profit or loss for loans and advances. [Refer: Reversal of impairment loss recognised in profit or loss]

common practice: IAS 1 85

ifrs-full

ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment

X duration

Reversal of impairment loss recognised in profit or loss, property, plant and equipment

The amount of reversal of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Reversal of impairment loss recognised in profit or loss; Property, plant and equipment]

disclosure: IAS 1 98 a, disclosure: IAS 16 73 e vi

ifrs-full

ReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables

X duration, credit

Reversal of impairment loss recognised in profit or loss, trade receivables

The amount of reversal of impairment loss recognised in profit or loss for trade receivables. [Refer: Reversal of impairment loss recognised in profit or loss; Trade receivables]

common practice: IAS 1 112 c

ifrs-full

ReversalOfInventoryWritedown

X duration

Reversal of inventory write-down

The amount recognised as a reduction in the amount of inventories recognised as an expense due to the reversal of any write-down of inventories resulting from an increase in net realisable value. [Refer: Inventories; Inventory write-down]

disclosure: IAS 1 98 a, disclosure: IAS 2 36 f

ifrs-full

ReversalOfProvisionsForCostOfRestructuring

X duration, credit

Reversal of provisions for cost of restructuring

The amount of reversals of provisions for the cost of restructuring. [Refer: Restructuring provision]

disclosure: IAS 1 98 b

ifrs-full

ReversedUnsettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination

X duration, debit

Reversed unsettled liabilities, contingent liabilities recognised in business combination

The amount of contingent liabilities recognised in a business combination that were unsettled and subsequently reversed. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]]

disclosure: IFRS 3 B67 c

ifrs-full

ReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed

X instant, debit

Reverse repurchase agreements and cash collateral on securities borrowed

The amount of instruments purchased for resale in reverse repurchase agreements and cash collateral on securities borrowed. [Refer: Repurchase agreements and cash collateral on securities lent]

common practice: IAS 1 55

ifrs-full

RightofuseAssetFairValueUsedAsDeemedCost

X instant, debit

Right-of-use asset fair value used as deemed cost

The amount of right-of-use assets for which fair value was used as their deemed cost in the opening IFRS statement of financial position. [Refer: Right-of-use assets]

disclosure: IFRS 1 30

ifrs-full

RightofuseAssets

X instant, debit

Right-of-use assets

The amount of assets that represent a lessee’s right to use an underlying asset for the lease term. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee.

disclosure: IFRS 16 53 j

ifrs-full

RightofuseAssetsIncreaseDecreaseInRevaluationSurplus

X duration, credit

Right-of-use assets, increase (decrease) in revaluation surplus

The increase (decrease) in the revaluation surplus that relates to right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets]

disclosure: IFRS 16 57

ifrs-full

RightofuseAssetsMember

member

Right-of-use assets [member]

This member stands for right-of-use assets. [Refer: Right-of-use assets]

disclosure: IFRS 16 33

ifrs-full

RightofuseAssetsRevaluationSurplus

X instant, credit

Right-of-use assets, revaluation surplus

The amount of the revaluation surplus that relates to right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets]

disclosure: IFRS 16 57

ifrs-full

RightofuseAssetsRevaluedAssetsAtCost

X instant, debit

Right-of-use assets, revalued assets, at cost

The amount of right-of-use assets that would have been recognised had the revalued assets been carried under the cost model. [Refer: Right-of-use assets]

disclosure: IFRS 16 57

ifrs-full

RightofuseAssetsThatDoNotMeetDefinitionOfInvestmentProperty

X instant, debit

Right-of-use assets that do not meet definition of investment property

The amount of right-of-use assets that do not meet the definition of investment property. [Refer: Right-of-use assets; Investment property]

disclosure: IFRS 16 47 a

ifrs-full

RightsPreferencesAndRestrictionsAttachingToClassOfShareCapital

text

Rights, preferences and restrictions attaching to class of share capital

The description of the rights, preferences and restrictions attaching to a class of share capital including restrictions on the distribution of dividends and the repayment of capital. [Refer: Share capital [member]]

disclosure: IAS 1 79 a v

ifrs-full

RiskAdjustmentForNonfinancialRiskMember

member

Risk adjustment for non-financial risk [member]

This member stands for the compensation an entity requires for bearing the uncertainty about the amount and timing of the cash flows that arises from non-financial risk as the entity fulfils insurance contracts.

disclosure: IFRS 17 100 c ii – Effective 2021-01-01, disclosure: IFRS 17 101 b – Effective 2021-01-01, disclosure: IFRS 17 107 c – Effective 2021-01-01

ifrs-full

RiskDiversificationEffectMember

member

Risk diversification effect [member]

This member stands for the effect of the diversification of risks arising from financial instruments. [Refer: Financial instruments, class [member]]

common practice: IFRS 7 32

ifrs-full

RiskExposureAssociatedWithInstrumentsSharingCharacteristic

X instant

Risk exposure associated with instruments sharing characteristic

The amount of risk exposure associated with financial instruments with a shared characteristic that identifies a concentration of risks. [Refer: Financial instruments, class [member]]

disclosure: IFRS 7 B8 c

ifrs-full

RiskExposuresAxis

axis

Risk exposures [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 17 128 a – Effective 2021-01-01

ifrs-full

RiskExposuresMember

member

Risk exposures [member]

This member stands for the risk exposures. It also represents the standard value for the “Risk exposures” axis if no other member is used.

disclosure: IFRS 17 128 a – Effective 2021-01-01

ifrs-full

RoyaltyExpense

X duration, debit

Royalty expense

The amount of expense arising from royalties.

common practice: IAS 1 85

ifrs-full

SaleOrIssueOfTreasuryShares

X duration, credit

Sale or issue of treasury shares

The increase in equity resulting from the sale or issue of treasury shares. [Refer: Treasury shares]

common practice: IAS 1 106 d

ifrs-full

SalesAndMarketingExpense

X duration, debit

Sales and marketing expense

The amount of expense relating to the marketing and selling of goods or services.

common practice: IAS 1 85

ifrs-full

SalesChannelsAxis

axis

Sales channels [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

example: IFRS 15 B89 g

ifrs-full

SalesChannelsMember

member

Sales channels [member]

This member stands for all sales channels. It also represents the standard value for the “Sales channels” axis if no other member is used.

example: IFRS 15 B89 g

ifrs-full

SalesFairValueMeasurementAssets

X duration, credit

Sales, fair value measurement, assets

The decrease in the fair value measurement of assets resulting from sales. [Refer: At fair value [member]]

disclosure: IFRS 13 93 e iii

ifrs-full

SalesFairValueMeasurementEntitysOwnEquityInstruments

X duration, debit

Sales, fair value measurement, entity’s own equity instruments

The decrease in the fair value measurement of entity’s own equity instruments resulting from sales. [Refer: At fair value [member]; Entity’s own equity instruments [member]]

disclosure: IFRS 13 93 e iii

ifrs-full

SalesFairValueMeasurementLiabilities

X duration, debit

Sales, fair value measurement, liabilities

The decrease in the fair value measurement of liabilities resulting from sales. [Refer: At fair value [member]]

disclosure: IFRS 13 93 e iii

ifrs-full

SalesOfPropertyAndOtherAssetsRelatedPartyTransactions

X duration, credit

Sales of property and other assets, related party transactions

The amount of property and other assets sold by the entity in related party transactions. [Refer: Related parties [member]]

example: IAS 24 21 b

ifrs-full

SecuredBankLoansReceived

X instant, credit

Secured bank loans received

The amount of loans received from banks that have been secured by collateral. [Refer: Loans received]

common practice: IAS 1 112 c

ifrs-full

SecuritiesLendingMember

member

Securities lending [member]

This member stands for the lending of securities in which the lender transfers securities in exchange for collateral provided by the borrower.

example: IFRS 7 IG40B, example: IFRS 7 B33

ifrs-full

SecuritisationsMember

member

Securitisations [member]

This member stands for securitisations, whereby individual assets are pooled together and sold to an entity that issues debt instruments backed by the pool of assets.

example: IFRS 7 B33

ifrs-full

SecuritisationVehiclesMember

member

Securitisation vehicles [member]

This member stands for vehicles used for the process of securitisation, whereby individual assets are pooled together and sold to a special purpose vehicle that issues debt instruments backed by the pool of assets.

example: IFRS 12 B23 a

ifrs-full

SegmentConsolidationItemsAxis

axis

Segment consolidation items [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 8 23

ifrs-full

SegmentInWhichNoncurrentAssetOrDisposalGroupHeldForSaleIsPresented

text

Description of segment in which non-current asset or disposal group held for sale is presented

The description of the reportable segment in which non-current assets or disposal groups held for sale are presented. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]]

disclosure: IFRS 5 41 d

ifrs-full

SegmentsAxis

axis

Segments [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

example: IAS 19 138 d, disclosure: IAS 36 130 d ii, disclosure: IFRS 15 115, example: IFRS 17 96 c – Effective 2021-01-01, disclosure: IFRS 8 23

ifrs-full

SegmentsMember

member

Segments [member]

This member stands for all segments of an entity. It also represents the standard value for the “Segments” axis if no other member is used.

example: IAS 19 138 d, disclosure: IAS 36 130 d ii, disclosure: IFRS 15 115, example: IFRS 17 96 c – Effective 2021-01-01, disclosure: IFRS 8 28

ifrs-full

SellingExpense

X duration, debit

Selling expense

The amount of expense relating to selling activities of the entity.

common practice: IAS 1 112 c

ifrs-full

SellingGeneralAndAdministrativeExpense

X duration, debit

Selling, general and administrative expense

The amount of expense relating to selling, general and administrative activities of the entity.

common practice: IAS 1 85

ifrs-full

SellingGeneralAndAdministrativeExpenseAbstract

Selling, general and administrative expense [abstract]

ifrs-full

SellingProfitLossOnFinanceLeases

X duration, credit

Selling profit (loss) on finance leases

The selling profit (loss) on finance leases. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset.

disclosure: IFRS 16 90 a i

ifrs-full

SensitivityAnalysisForEachTypeOfMarketRisk

text block

Sensitivity analysis for types of market risk [text block]

The disclosure of the sensitivity analysis for types of market risk to which the entity is exposed, showing how profit or loss and equity would have been affected by changes in the relevant risk variable that were reasonably possible at that date. [Refer: Market risk [member]]

disclosure: IFRS 7 40 a

ifrs-full

SensitivityAnalysisToInsuranceRisk

text

Sensitivity analysis to insurance risk

The description of a sensitivity analysis that shows how profit (loss) and equity would have been affected if changes in the relevant insurance risk variable that were reasonably possible at the end of the reporting period had occurred, the methods and assumptions used in preparing the sensitivity analysis and any changes from the previous period in the methods and assumptions used.

disclosure: IFRS 4 39A a – Expiry date 2021-01-01

ifrs-full

SeparateManagementEntitiesAxis

axis

Separate management entities [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IAS 24 18A

ifrs-full

SeparateManagementEntitiesMember

member

Separate management entities [member]

This member stands for separate entities that provide key management personnel services to the entity. It also represents the standard value for the “Separate management entities” axis if no other member is used. [Refer: Key management personnel of entity or parent [member]]

disclosure: IAS 24 18A

ifrs-full

SeparateMember

member

Separate [member]

This member stands for separate financial statements. Separate financial statements are those presented by an entity in which the entity could elect, subject to the requirements in IAS 27, to account for its investments in subsidiaries, joint ventures and associates either at cost, in accordance with IFRS 9, or using the equity method as described in IAS 28.

disclosure: IAS 27 4

ifrs-full

ServiceConcessionArrangementsAxis

axis

Service concession arrangements [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: SIC 29 6

ifrs-full

ServiceConcessionArrangementsMember

member

Service concession arrangements [member]

This member stands for arrangements in which an entity (the operator) may enter into an arrangement with another entity (the grantor) to provide services that give the public access to major economic and social facilities. The grantor may be a public or private sector entity, including a governmental body. Examples of service concession arrangements involve water treatment and supply facilities, motorways, car parks, tunnels, bridges, airports and telecommunication networks. Examples of arrangements that are not service concession arrangements include an entity outsourcing the operation of its internal services (for example, employee cafeteria, building maintenance, and accounting or information technology functions). It also represents the standard value for the “Service concession arrangements” axis if no other member is used. [Refer: Government [member]]

disclosure: SIC 29 6

ifrs-full

ServiceConcessionRightsMember

member

Service concession rights [member]

This member stands for service concession rights. [Refer: Service concession arrangements [member]]

common practice: IAS 38 119

ifrs-full

ServicesExpense

X duration, debit

Services expense

The amount of expense arising from services.

common practice: IAS 1 85

ifrs-full

ServicesReceivedRelatedPartyTransactions

X duration, debit

Services received, related party transactions

The amount of services received in related party transactions. [Refer: Related parties [member]]

example: IAS 24 21 c

ifrs-full

SettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination

X duration, debit

Settled liabilities, contingent liabilities recognised in business combination

The amount of contingent liabilities recognised in a business combination that were settled. [Refer: Contingent liabilities recognised in business combination]

disclosure: IFRS 3 B67 c

ifrs-full

SettlementOfLiabilitiesByEntityOnBehalfOfRelatedPartyRelatedPartyTransactions

X duration

Settlement of liabilities by entity on behalf of related party, related party transactions

The amount of liabilities settled by the entity on behalf of a related party in related party transactions. [Refer: Related parties [member]]

example: IAS 24 21 j

ifrs-full

SettlementOfLiabilitiesOnBehalfOfEntityByRelatedPartyRelatedPartyTransactions

X duration

Settlement of liabilities on behalf of entity by related party, related party transactions

The amount of liabilities settled on behalf of the entity by a related party in related party transactions. [Refer: Related parties [member]]

example: IAS 24 21 j

ifrs-full

SettlementsFairValueMeasurementAssets

X duration, credit

Settlements, fair value measurement, assets

The decrease in the fair value measurement of assets resulting from settlements. [Refer: At fair value [member]]

disclosure: IFRS 13 93 e iii

ifrs-full

SettlementsFairValueMeasurementEntitysOwnEquityInstruments

X duration, debit

Settlements, fair value measurement, entity’s own equity instruments

The decrease in the fair value measurement of the entity’s own equity instruments resulting from settlements. [Refer: At fair value [member]; Entity’s own equity instruments [member]]

disclosure: IFRS 13 93 e iii

ifrs-full

SettlementsFairValueMeasurementLiabilities

X duration, debit

Settlements, fair value measurement, liabilities

The decrease in the fair value measurement of liabilities resulting from settlements. [Refer: At fair value [member]]

disclosure: IFRS 13 93 e iii

ifrs-full

SetupCostsMember

member

Setup costs [member]

This member stands for a category of assets recognised from the costs to obtain or fulfil contracts with customers representing the setup costs. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]

example: IFRS 15 128 a

ifrs-full

SevenYearsBeforeReportingYearMember

member

Seven years before reporting year [member]

This member stands for a year that ended seven years before the end of the reporting year.

disclosure: IFRS 17 130 – Effective 2021-01-01

ifrs-full

SharebasedPaymentArrangementsMember

member

Share-based payment arrangements [member]

This member stands for an agreement between the entity or another group entity or any shareholder of the group entity and another party (including an employee) that entitles the other party to receive (a) cash or other assets of the entity for amounts that are based on the price (or value) of equity instruments (including shares or share options) of the entity or another group entity; or (b) equity instruments (including shares or share options) of the entity or another group entity, provided that the specified vesting conditions, if any, are met. It also represents the standard value for the “Types of share-based payment arrangements” axis if no other member is used.

disclosure: IFRS 2 45

ifrs-full

ShareIssueRelatedCost

X duration, debit

Share issue related cost

The amount of cost related to the issuance of shares.

common practice: IAS 1 106 d

ifrs-full

ShareOfAmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachNewlyDesignatedFinancialAssets

X duration, debit

Share of amount reclassified from profit or loss to other comprehensive income applying overlay approach, newly designated financial assets

The entity’s share of the amount reclassified from profit or loss to other comprehensive income relating to newly designated financial assets applying the overlay approach.

disclosure: IFRS 4 39M b – Effective on first application of IFRS 9

ifrs-full

ShareOfAmountReportedInProfitOrLossApplyingIFRS9FinancialAssetsToWhichOverlayApproachIsApplied

X duration, debit

Share of amount reported in profit or loss applying IFRS 9, financial assets to which overlay approach is applied

The entity’s share of the amount reported in profit or loss applying IFRS 9 for financial assets to which the overlay approach is applied.

disclosure: IFRS 4 39M b – Effective on first application of IFRS 9

ifrs-full

ShareOfAmountThatWouldHaveBeenReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachIfFinancialAssetsHadNotBeenDedesignated

X duration, debit

Share of amount that would have been reclassified from profit or loss to other comprehensive income applying overlay approach if financial assets had not been de-designated

The entity’s share of the amount that would have been reclassified from profit or loss to other comprehensive income if financial assets had not been de-designated from the overlay approach.

disclosure: IFRS 4 39M b – Effective on first application of IFRS 9

ifrs-full

ShareOfAmountThatWouldHaveBeenReportedInProfitOrLossIfIAS39HadBeenAppliedFinancialAssetsToWhichOverlayApproachIsApplied

X duration, debit

Share of amount that would have been reported in profit or loss if IAS 39 had been applied, financial assets to which overlay approach is applied

The entity’s share of the amount that would have been reported in profit or loss for financial assets to which the overlay approach is applied if IAS 39 had been applied.

disclosure: IFRS 4 39M b – Effective on first application of IFRS 9

ifrs-full

ShareOfContingentLiabilitiesIncurredJointlyWithOtherVenturers

X instant, credit

Share of contingent liabilities of joint ventures incurred jointly with other investors

The entity’s share of contingent liabilities incurred jointly with other investors with joint control of the joint ventures. [Refer: Contingent liabilities [member]; Joint ventures [member]]

disclosure: IFRS 12 23 b

ifrs-full

ShareOfContingentLiabilitiesOfAssociatesIncurredJointlyWithOtherInvestors

X instant, credit

Share of contingent liabilities of associates incurred jointly with other investors

The entity’s share of contingent liabilities incurred jointly with other investors with significant influence over associates. [Refer: Associates [member]; Contingent liabilities [member]]

disclosure: IFRS 12 23 b

ifrs-full

ShareOfContingentLiabilitiesOfAssociatesMember

member

Share of contingent liabilities of associates [member]

This member stands for share of contingent liabilities of associates. [Refer: Associates [member]; Contingent liabilities [member]]

example: IAS 37 88

ifrs-full

ShareOfDebtInstrumentsIssuedThatAreIncludedInInsurersRegulatoryCapital

X instant, credit

Share of debt instruments issued that are included in insurer’s regulatory capital

The entity’s share of the amount of debt instruments issued that are included in the insurer’s regulatory capital.

example: IFRS 4 39J b – Expiry date 2021-01-01

ifrs-full

ShareOfDeferredTaxLiabilitiesOnLiabilitiesArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts

X instant, credit

Share of deferred tax liabilities on liabilities arising from contracts within scope of IFRS 4 and non-derivative investment contracts

The entity’s share of the amount of deferred tax liabilities on liabilities arising from the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Deferred tax liabilities]

example: IFRS 4 39J b – Expiry date 2021-01-01

ifrs-full

ShareOfDerivativeLiabilitiesUsedToMitigateRisksArisingFromAssetsBackingContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts

X instant, credit

Share of derivative liabilities used to mitigate risks arising from assets backing contracts within scope of IFRS 4 and non-derivative investment contracts

The entity’s share of the amount of derivative liabilities used to mitigate risks arising from the assets backing the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Derivatives [member]]

example: IFRS 4 39J b – Expiry date 2021-01-01

ifrs-full

ShareOfDerivativeLiabilitiesUsedToMitigateRisksArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts

X instant, credit

Share of derivative liabilities used to mitigate risks arising from contracts within scope of IFRS 4 and non-derivative investment contracts

The entity’s share of the amount of derivative liabilities used to mitigate risks arising from the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Derivatives [member]]

example: IFRS 4 39J b – Expiry date 2021-01-01

ifrs-full

ShareOfFinancialAssetsDescribedInParagraph39EaOfIFRS4CarryingAmountApplyingIAS39

X instant, debit

Share of financial assets described in paragraph 39E(a) of IFRS 4, carrying amount applying IAS 39

The entity’s share of the carrying amount applying IAS 39 of financial assets described in paragraph 39E(a) of IFRS 4. In case of financial assets measured at amortised cost, the amount should be before adjusting for any impairment allowances. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]

disclosure: IFRS 4 39J b – Expiry date 2021-01-01

ifrs-full

ShareOfFinancialAssetsDescribedInParagraph39EaOfIFRS4FairValue

X instant, debit

Share of financial assets described in paragraph 39E(a) of IFRS 4, fair value

The entity’s share of the fair value of financial assets described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]

disclosure: IFRS 4 39J b – Expiry date 2021-01-01

ifrs-full

ShareOfFinancialAssetsDescribedInParagraph39EaOfIFRS4ThatDoNotHaveLowCreditRiskCarryingAmountApplyingIAS39

X instant, debit

Share of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, carrying amount applying IAS 39

The entity’s share of the carrying amount applying IAS 39 of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk. In case of financial assets measured at amortised cost, the amount should be before adjusting for any impairment allowances. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]

disclosure: IFRS 4 39J b – Expiry date 2021-01-01

ifrs-full

ShareOfFinancialAssetsDescribedInParagraph39EaOfIFRS4ThatDoNotHaveLowCreditRiskFairValue

X instant, debit

Share of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, fair value

The entity’s share of the fair value of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]

disclosure: IFRS 4 39J b – Expiry date 2021-01-01

ifrs-full

ShareOfFinancialAssetsOtherThanThoseSpecifiedInParagraph39EaOfIFRS4FairValue

X instant, debit

Share of financial assets other than those specified in paragraph 39E(a) of IFRS 4, fair value

The entity’s share of the fair value of financial assets other than those described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]

disclosure: IFRS 4 39J b – Expiry date 2021-01-01

ifrs-full

ShareOfFinancialAssetsToWhichOverlayApproachIsApplied

X instant, debit

Share of financial assets to which overlay approach is applied

The entity’s share of the amount of financial assets to which the overlay approach is applied. [Refer: Financial assets]

disclosure: IFRS 4 39M b – Effective on first application of IFRS 9

ifrs-full

ShareOfIncreaseDecreaseInFairValueOfFinancialAssetsDescribedInParagraph39EaOfIFRS4

X duration, debit

Share of increase (decrease) in fair value of financial assets described in paragraph 39E(a) of IFRS 4

The entity’s share of the increase (decrease) in the fair value of financial assets described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]

disclosure: IFRS 4 39J b – Expiry date 2021-01-01

ifrs-full

ShareOfIncreaseDecreaseInFairValueOfFinancialAssetsOtherThanThoseSpecifiedInParagraph39EaOfIFRS4

X duration, debit

Share of increase (decrease) in fair value of financial assets other than those specified in paragraph 39E(a) of IFRS 4

The entity’s share of the increase (decrease) in the fair value of financial assets other than those described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]

disclosure: IFRS 4 39J b – Expiry date 2021-01-01

ifrs-full

ShareOfLiabilitiesThatAriseBecauseInsurerIssuesOrFulfilsObligationsArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts

X instant, credit

Share of liabilities that arise because insurer issues or fulfils obligations arising from contracts within scope of IFRS 4 and non-derivative investment contracts

The entity’s share of the amount of liabilities that arise because an insurer issues, or fulfils obligations arising from, the contracts within the scope of IFRS 4 and non-derivative investment contracts.

disclosure: IFRS 4 39J b – Expiry date 2021-01-01

ifrs-full

ShareOfNonderivativeInvestmentContractLiabilitiesMeasuredAtFairValueThroughProfitOrLossApplyingIAS39

X instant, credit

Share of non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39

The entity’s share of the amount of non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39. [Refer: Derivatives [member]]

disclosure: IFRS 4 39J b – Expiry date 2021-01-01

ifrs-full

ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod

X duration, credit

Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax

The entity’s share of the other comprehensive income of associates and joint ventures accounted for using the equity method, net of tax. [Refer: Associates [member]; Investments accounted for using equity method; Joint ventures [member]; Other comprehensive income]

disclosure: IAS 1 91 a, disclosure: IFRS 12 B16 c, disclosure: IFRS 4 39M b – Effective on first application of IFRS 9

ifrs-full

ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTax

X duration, credit

Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax

The entity’s share of the other comprehensive income of associates and joint ventures accounted for using the equity method, before tax. [Refer: Associates [member]; Investments accounted for using equity method; Joint ventures [member]; Other comprehensive income]

disclosure: IAS 1 91 b, disclosure: IFRS 4 39M b – Effective on first application of IFRS 9

ifrs-full

ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTaxAbstract

Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax [abstract]

ifrs-full

ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodNetOfTaxAbstract

Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax [abstract]

ifrs-full

ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossBeforeTax

X duration, credit

Share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss, before tax

Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will be reclassified to profit or loss, before tax.

disclosure: IAS 1 82A

ifrs-full

ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossNetOfTax

X duration, credit

Share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss, net of tax

Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will be reclassified to profit or loss, net of tax.

disclosure: IAS 1 82A

ifrs-full

ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossBeforeTax

X duration, credit

Share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss, before tax

Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will not be reclassified to profit or loss, before tax.

disclosure: IAS 1 82A

ifrs-full

ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax

X duration, credit

Share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss, net of tax

Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will not be reclassified to profit or loss, net of tax.

disclosure: IAS 1 82A

ifrs-full

ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod

X duration, credit

Share of profit (loss) of associates accounted for using equity method

The entity’s share of the profit (loss) of associates accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method; Profit (loss)]

common practice: IAS 1 85

ifrs-full

ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod

X duration, credit

Share of profit (loss) of associates and joint ventures accounted for using equity method

The entity’s share of the profit (loss) of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method; Joint ventures [member]; Profit (loss)]

disclosure: IAS 1 82 c, disclosure: IFRS 4 39M b – Effective on first application of IFRS 9, disclosure: IFRS 8 23 g, disclosure: IFRS 8 28 e

ifrs-full

ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethodAbstract

Share of profit (loss) of associates and joint ventures accounted for using equity method [abstract]

ifrs-full

ShareOfProfitLossOfContinuingOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod

X duration, credit

Share of profit (loss) from continuing operations of associates and joint ventures accounted for using equity method

The entity’s share of the profit (loss) from continuing operations of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Continuing operations [member]; Investments accounted for using equity method; Joint ventures [member]; Profit (loss) from continuing operations]

disclosure: IFRS 12 B16 a

ifrs-full

ShareOfProfitLossOfDiscontinuedOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod

X duration, credit

Share of post-tax profit (loss) from discontinued operations of associates and joint ventures accounted for using equity method

The entity’s share of the post-tax profit (loss) from discontinued operations of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Discontinued operations [member]; Investments accounted for using equity method; Joint ventures [member]; Profit (loss) from discontinued operations]

disclosure: IFRS 12 B16 b

ifrs-full

ShareOfProfitLossOfJointVenturesAccountedForUsingEquityMethod

X duration, credit

Share of profit (loss) of joint ventures accounted for using equity method

The entity’s share of the profit (loss) of joint ventures accounted for using the equity method. [Refer: Investments accounted for using equity method; Joint ventures [member]; Profit (loss)]

common practice: IAS 1 85

ifrs-full

ShareOfReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachBeforeTax

X duration, debit

Share of reclassification adjustments on financial assets that have been de-designated from overlay approach, before tax

The entity’s share of the amount of reclassification adjustments related to financial assets that have been de-designated from the overlay approach during the reporting period, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]

disclosure: IFRS 4 39M b – Effective on first application of IFRS 9

ifrs-full

ShareOfReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachNetOfTax

X duration, debit

Share of reclassification adjustments on financial assets that have been de-designated from overlay approach, net of tax

The entity’s share of the amount of reclassification adjustments related to financial assets that have been de-designated from the overlay approach during the reporting period, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]

disclosure: IFRS 4 39M b – Effective on first application of IFRS 9

ifrs-full

ShareOfTotalComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod

X duration, credit

Share of total comprehensive income of associates and joint ventures accounted for using equity method

The entity’s share of the total comprehensive income of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Joint ventures [member]; Investments accounted for using equity method]

disclosure: IFRS 12 B16 d

ifrs-full

SharePremium

X instant, credit

Share premium

The amount received or receivable from the issuance of the entity’s shares in excess of nominal value.

example: IAS 1 78 e

ifrs-full

SharePremiumMember

member

Share premium [member]

This member stands for the amount received or receivable from issuance of the entity’s shares in excess of nominal value.

disclosure: IAS 1 106

ifrs-full

SharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates

shares

Number of shares in entity held by entity or by its subsidiaries or associates

The number of shares in the entity held by the entity or by its subsidiaries or associates. [Refer: Associates [member]; Subsidiaries [member]]

disclosure: IAS 1 79 a vi

ifrs-full

SharesReservedForIssueUnderOptionsAndContractsForSaleOfShares

shares

Number of shares reserved for issue under options and contracts for sale of shares

The number of shares reserved for issue under options and contracts for the sale of shares.

disclosure: IAS 1 79 a vii

ifrs-full

Ships

X instant, debit

Ships

The amount of property, plant and equipment representing seafaring or other maritime vessels used in the entity’s operations. [Refer: Property, plant and equipment]

example: IAS 16 37 d

ifrs-full

ShipsMember

member

Ships [member]

This member stands for a class of property, plant and equipment representing seafaring vessels used in the entity’s operations. [Refer: Property, plant and equipment]

example: IAS 16 37 d

ifrs-full

ShorttermBorrowings

X instant, credit

Current borrowings

The amount of current borrowings. [Refer: Borrowings]

common practice: IAS 1 55

ifrs-full

ShorttermBorrowingsMember

member

Short-term borrowings [member]

This member stands for short-term borrowings. [Refer: Borrowings]

example: IAS 7 C Reconciliation of liabilities arising from financing activities, example: IAS 7 44C

ifrs-full

ShorttermContractsMember

member

Short-term contracts [member]

This member stands for short-term contracts with customers.

example: IFRS 15 B89 e

ifrs-full

ShorttermDepositsClassifiedAsCashEquivalents

X instant, debit

Short-term deposits, classified as cash equivalents

A classification of cash equivalents representing short-term deposits. [Refer: Cash equivalents]

common practice: IAS 7 45

ifrs-full

ShorttermDepositsNotClassifiedAsCashEquivalents

X instant, debit

Short-term deposits, not classified as cash equivalents

The amount of short-term deposits held by the entity that are not classified as cash equivalents. [Refer: Cash equivalents]

common practice: IAS 1 55

ifrs-full

ShorttermEmployeeBenefitsAccruals

X instant, credit

Short-term employee benefits accruals

The amount of accruals for employee benefits (other than termination benefits) that are expected to be settled wholly within 12 months after the end of the annual reporting period in which the employees render the related services. [Refer: Accruals classified as current]

common practice: IAS 1 78

ifrs-full

ShorttermEmployeeBenefitsExpense

X duration, debit

Short-term employee benefits expense

The amount of expense from employee benefits (other than termination benefits) that are expected to be settled wholly within 12 months after the end of the annual reporting period in which the employees render the related services.

common practice: IAS 1 112 c

ifrs-full

ShorttermEmployeeBenefitsExpenseAbstract

Short-term employee benefits expense [abstract]

ifrs-full

ShorttermInvestmentsClassifiedAsCashEquivalents

X instant, debit

Short-term investments, classified as cash equivalents

A classification of cash equivalents representing short-term investments. [Refer: Cash equivalents]

common practice: IAS 7 45

ifrs-full

ShorttermLegalProceedingsProvision

X instant, credit

Current legal proceedings provision

The amount of current provision for legal proceedings. [Refer: Legal proceedings provision]

example: IAS 37 Example 10 A court case, example: IAS 37 87

ifrs-full

ShorttermMiscellaneousOtherProvisions

X instant, credit

Current miscellaneous other provisions

The amount of miscellaneous current other provisions. [Refer: Miscellaneous other provisions]

common practice: IAS 1 78 d

ifrs-full

ShorttermOnerousContractsProvision

X instant, credit

Current onerous contracts provision

The amount of current provision for onerous contracts. [Refer: Onerous contracts provision]

example: IAS 37 66

ifrs-full

ShorttermProvisionForDecommissioningRestorationAndRehabilitationCosts

X instant, credit

Current provision for decommissioning, restoration and rehabilitation costs

The amount of current provision for decommissioning, restoration and rehabilitation costs. [Refer: Provision for decommissioning, restoration and rehabilitation costs]

example: IAS 37 D Examples: Disclosures, example: IAS 37 87

ifrs-full

ShorttermRestructuringProvision

X instant, credit

Current restructuring provision

The amount of current provision for restructuring. [Refer: Restructuring provision]

example: IAS 37 70

ifrs-full

ShorttermWarrantyProvision

X instant, credit

Current warranty provision

The amount of current provision for warranties. [Refer: Warranty provision]

example: IAS 37 Example 1 Warranties, example: IAS 37 87

ifrs-full

SignificantInvestmentsInAssociatesAxis

axis

Associates [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 d, disclosure: IFRS 4 39M – Effective on first application of IFRS 9, disclosure: IFRS 4 39J – Expiry date 2021-01-01

ifrs-full

SignificantInvestmentsInSubsidiariesAxis

axis

Subsidiaries [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 a

ifrs-full

SignificantUnobservableInputAssets

X.XX instant

Significant unobservable input, assets

The value of significant unobservable input used in the measurement of the fair value of assets.

disclosure: IFRS 13 93 d

ifrs-full

SignificantUnobservableInputEntitysOwnEquityInstruments

X.XX instant

Significant unobservable input, entity’s own equity instruments

The value of significant unobservable input used in the measurement of the fair value of entity’s own equity instruments.

disclosure: IFRS 13 93 d

ifrs-full

SignificantUnobservableInputLiabilities

X.XX instant

Significant unobservable input, liabilities

The value of significant unobservable input used in the measurement of the fair value of liabilities.

disclosure: IFRS 13 93 d

ifrs-full

SixYearsBeforeReportingYearMember

member

Six years before reporting year [member]

This member stands for a year that ended six years before the end of the reporting year.

disclosure: IFRS 17 130 – Effective 2021-01-01

ifrs-full

SocialSecurityContributions

X duration, debit

Social security contributions

A class of employee benefits expense that represents social security contributions. [Refer: Employee benefits expense]

common practice: IAS 19 9

ifrs-full

SpareParts

X instant, debit

Current spare parts

A classification of current inventory representing the amount of interchangeable parts that are kept in an inventory and are used for the repair or replacement of failed parts. [Refer: Inventories]

common practice: IAS 2 37

ifrs-full

StateDefinedBenefitPlansMember

member

State defined benefit plans [member]

This member stands for defined benefit plans that are established by legislation to cover all entities (or all entities in a particular category) and are operated by national or local government or by another body that is not subject to control or influence by the reporting entity. [Refer: Defined benefit plans [member]]

disclosure: IAS 19 45

ifrs-full

StatementOfCashFlowsAbstract

Statement of cash flows [abstract]

ifrs-full

StatementOfChangesInEquityAbstract

Statement of changes in equity [abstract]

ifrs-full

StatementOfChangesInEquityLineItems

Statement of changes in equity [line items]

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

ifrs-full

StatementOfChangesInEquityTable

table

Statement of changes in equity [table]

Schedule disclosing information related to changes in equity.

disclosure: IAS 1 106

ifrs-full

StatementOfChangesInNetAssetsAvailableForBenefitsAbstract

Statement of changes in net assets available for benefits [abstract]

ifrs-full

StatementOfComprehensiveIncomeAbstract

Statement of comprehensive income [abstract]

ifrs-full

StatementOfFinancialPositionAbstract

Statement of financial position [abstract]

ifrs-full

StatementOfIFRSCompliance

text block

Statement of IFRS compliance [text block]

An explicit and unreserved statement of compliance with all the requirements of IFRSs.

disclosure: IAS 1 16

ifrs-full

StatementOfProfitOrLossAndOtherComprehensiveIncomeAbstract

Statement of profit or loss and other comprehensive income [abstract]

ifrs-full

StatementThatComparativeInformationDoesNotComplyWithIFRS7AndIFRS9

text

Statement that comparative information does not comply with IFRS 7 and IFRS 9

The statement that comparative information does not comply with IFRS 7 and IFRS 9.

disclosure: IFRS 1 E2 b

ifrs-full

StatementThatEntityAppliesParagraph20OfIFRS17InDeterminingGroupsOfInsuranceContracts

text

Statement that entity applies paragraph 20 of IFRS 17 in determining groups of insurance contracts

The statement that the entity applies paragraph 20 of IFRS 17 in determining the groups of insurance contracts to which it applies the recognition and measurement requirements in IFRS 17. [Refer: Insurance contracts [member]]

disclosure: IFRS 17 126 – Effective 2021-01-01

ifrs-full

StatementThatEntityDoesNotDisclosePreviouslyUnpublishedInformationAboutClaimsDevelopmentThatOccurredEarlierThanFiveYearsBeforeEndOfAnnualReportingPeriodInWhichItFirstAppliesIFRS17

text

Statement that entity does not disclose previously unpublished information about claims development that occurred earlier than five years before end of annual reporting period in which it first applies IFRS 17

The statement that the entity does not disclose previously unpublished information about claims development that occurred earlier than five years before the end of the annual reporting period in which it first applies IFRS 17.

disclosure: IFRS 17 C28 – Effective 2021-01-01

ifrs-full

StatementThatEntityElectedToUseExemptionThatPermitsEntityToRetainAccountingPoliciesForFinancialInstrumentsAppliedByAssociateOrJointVentureWhenApplyingEquityMethod

text

Statement that entity elected to use exemption that permits entity to retain accounting policies for financial instruments applied by associate or joint venture when applying equity method

The statement that an entity elected to use the exemption that permits the entity to retain the accounting policies for financial instruments applied by an associate or joint venture when applying the equity method.

disclosure: IFRS 4 39I – Expiry date 2021-01-01

ifrs-full

StatementThatEntityHasChosenPracticalExpedientWhenAssessingWhetherContractIsOrContainsLeaseAtDateOfInitialApplicationOfIFRS16

text

Statement that entity has chosen practical expedient when assessing whether contract is, or contains, lease at date of initial application of IFRS 16

The statement that the entity has chosen the practical expedient in paragraph C3 of IFRS 16 when assessing whether a contract is, or contains, a lease at the date of initial application of IFRS 16.

disclosure: IFRS 16 C4

ifrs-full

StatementThatInsurerIsApplyingOverlayApproach

text

Statement that insurer is applying overlay approach

The statement that an insurer is applying the overlay approach.

disclosure: IFRS 4 39L a – Effective on first application of IFRS 9

ifrs-full

StatementThatInsurerIsApplyingTemporaryExemptionFromIFRS9

text

Statement that insurer is applying temporary exemption from IFRS 9

The statement that an insurer is applying the temporary exemption from IFRS 9.

disclosure: IFRS 4 39C – Expiry date 2021-01-01

ifrs-full

StatementThatInsurerNoLongerQualifiesToApplyTemporaryExemptionFromIFRS9

text

Statement that insurer no longer qualifies to apply temporary exemption from IFRS 9

The statement that an insurer no longer qualifies to apply the temporary exemption from IFRS 9.

disclosure: IFRS 4 39D a – Expiry date 2021-01-01

ifrs-full

StatementThatInvestmentEntityIsRequiredToApplyExceptionFromConsolidation

text

Statement that investment entity is required to apply exception from consolidation

The statement that the investment entity is required to apply an exception from consolidation. [Refer: Disclosure of investment entities [text block]]

disclosure: IFRS 12 19A

ifrs-full

StatementThatInvestmentEntityPreparesSeparateFinancialStatementsAsItsOnlyFinancialStatements

text

Statement that investment entity prepares separate financial statements as its only financial statements

The statement that an investment entity prepares separate financial statements as its only financial statements. [Refer: Disclosure of investment entities [text block]; Separate [member]]

disclosure: IAS 27 16A

ifrs-full

StatementThatLesseeAccountsForLeasesOfLowvalueAssetsUsingRecognitionExemption

text

Statement that lessee accounts for leases of low-value assets using recognition exemption

The statement that the lessee accounts for leases of low-value assets using the recognition exemption in paragraph 6 of IFRS 16.

disclosure: IFRS 16 60

ifrs-full

StatementThatLesseeAccountsForShorttermLeasesUsingRecognitionExemption

text

Statement that lessee accounts for short-term leases using recognition exemption

The statement that the lessee accounts for short-term leases using the recognition exemption in paragraph 6 of IFRS 16. Short-term lease is a lease that, at the commencement date, has a lease term of 12 months or less. A lease that contains a purchase option is not a short-term lease.

disclosure: IFRS 16 60

ifrs-full

StatementThatLesseeUsesPracticalExpedientsWhenApplyingIFRS16RetrospectivelyToLeasesClassifiedAsOperatingLeasesApplyingIAS17

text

Statement that lessee uses practical expedients when applying IFRS 16 retrospectively to leases classified as operating leases applying IAS 17

The statement that the lessee uses one or more of the specified practical expedients in paragraph C10 of IFRS 16 when applying IFRS 16 retrospectively in accordance with paragraph C5(b) to leases classified as operating leases applying IAS 17.

disclosure: IFRS 16 C13

ifrs-full

StatementThatPracticalExpedientAboutExistenceOfSignificantFinancingComponentHasBeenUsed

text

Statement that practical expedient about existence of significant financing component has been used

The statement that the practical expedient about the existence of a significant financing component in a contract with a customer has been used.

disclosure: IFRS 15 129

ifrs-full

StatementThatPracticalExpedientAboutIncrementalCostsOfObtainingContractHasBeenUsed

text

Statement that practical expedient about incremental costs of obtaining contract has been used

The statement that the practical expedient about the incremental costs of obtaining a contract with a customer has been used.

disclosure: IFRS 15 129

ifrs-full

StatementThatRateRegulatorIsRelatedParty

text

Statement that rate regulator is related party

The statement that the rate regulator is a related party to the entity. [Refer: Description of identity of rate regulator(s); Related parties [member]]

disclosure: IFRS 14 30 b

ifrs-full

StatementThatRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversible

text

Statement that regulatory deferral account balance is no longer fully recoverable or reversible

The statement that a regulatory deferral account balance is no longer fully recoverable or reversible. [Refer: Regulatory deferral account balances [member]]

disclosure: IFRS 14 36

ifrs-full

StatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyAssets

text

Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, assets

The statement that there were no transfers between Level 1 and Level 2 of the fair value hierarchy of assets during the year.

common practice: IFRS 13 93 c

ifrs-full

StatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyEntitysOwnEquityInstruments

text

Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, entity’s own equity instruments

The statement that there were no transfers between Level 1 and Level 2 of the fair value hierarchy of the entity’s own equity instruments during the year.

common practice: IFRS 13 93 c

ifrs-full

StatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyLiabilities

text

Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, liabilities

The statement that there were no transfers between Level 1 and Level 2 of the fair value hierarchy of liabilities during the year.

common practice: IFRS 13 93 c

ifrs-full

StatementThatThereWereNoTransfersBetweenLevel1Level2OrLevel3OfFairValueHierarchyAssets

text

Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, assets

The statement that there were no transfers between Level 1, Level 2 or Level 3 of the fair value hierarchy of assets during the year.

common practice: IFRS 13 93 c, common practice: IFRS 13 93 e iv

ifrs-full

StatementThatThereWereNoTransfersBetweenLevel1Level2OrLevel3OfFairValueHierarchyEntitysOwnEquityInstruments

text

Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, entity’s own equity instruments

The statement that there were no transfers between Level 1, Level 2 or Level 3 of the fair value hierarchy of the entity’s own equity instruments during the year.

common practice: IFRS 13 93 c, common practice: IFRS 13 93 e iv

ifrs-full

StatementThatThereWereNoTransfersBetweenLevel1Level2OrLevel3OfFairValueHierarchyLiabilities

text

Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, liabilities

The statement that there were no transfers between Level 1, Level 2 or Level 3 of the fair value hierarchy of liabilities during the year.

common practice: IFRS 13 93 c, common practice: IFRS 13 93 e iv

ifrs-full

StatementThatUnadjustedComparativeInformationHasBeenPreparedOnDifferentBasis

text

Statement that unadjusted comparative information has been prepared on different basis

The statement that unadjusted comparative information in the financial statements has been prepared on a different basis.

disclosure: IFRS 10 C6B, disclosure: IFRS 11 C13B, disclosure: IAS 16 80A, disclosure: IAS 27 18I, disclosure: IAS 38 130I, disclosure: IFRS 17 C27 – Effective 2021-01-01

ifrs-full

StatutoryReserve

X instant, credit

Statutory reserve

A component of equity representing reserves created based on legal requirements.

common practice: IAS 1 55

ifrs-full

StatutoryReserveMember

member

Statutory reserve [member]

This member stands for a component of equity representing reserves created based on legal requirements.

common practice: IAS 1 108

ifrs-full

StructuredDebtAmountContributedToFairValueOfPlanAssets

X instant, debit

Structured debt, amount contributed to fair value of plan assets

The amount debt that has been structured to meet a particular investment objective contributes to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]

example: IAS 19 142 h

ifrs-full

SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract

Subclassifications of assets, liabilities and equities [abstract]

ifrs-full

SubordinatedLiabilities

X instant, credit

Subordinated liabilities

The amount of liabilities that are subordinate to other liabilities with respect to claims.

common practice: IAS 1 55

ifrs-full

SubordinatedLiabilitiesAbstract

Subordinated liabilities [abstract]

ifrs-full

SubscriptionCirculationRevenue

X duration, credit

Subscription circulation revenue

The amount of circulation revenue derived from subscriptions. [Refer: Revenue; Circulation revenue]

common practice: IAS 1 112 c

ifrs-full

SubsequentRecognitionOfDeferredTaxAssetsGoodwill

X duration, credit

Subsequent recognition of deferred tax assets, goodwill

The decrease in goodwill resulting from the subsequent recognition of deferred tax assets during the measurement period for a business combination. [Refer: Goodwill; Deferred tax assets; Business combinations [member]]

disclosure: IFRS 3 B67 d iii

ifrs-full

SubsidiariesMember

member

Subsidiaries [member]

This member stands for entities that are controlled by another entity.

disclosure: IAS 24 19 c, disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 a

ifrs-full

SubsidiariesWithMaterialNoncontrollingInterestsMember

member

Subsidiaries with material non-controlling interests [member]

This member stands for subsidiaries that have non-controlling interests that are material to the reporting entity. [Refer: Subsidiaries [member]; Non-controlling interests]

disclosure: IFRS 12 12

ifrs-full

SummaryOfQuantitativeDataAboutWhatEntityManagesAsCapital

text

Summary quantitative data about what entity manages as capital

Summary quantitative data about what the entity manages as capital.

disclosure: IAS 1 135 b

ifrs-full

SummaryQuantitativeDataAboutEntitysExposureToRisk

text block

Summary quantitative data about entity’s exposure to risk [text block]

The disclosure of summary quantitative data about the entity’s exposure to risks arising from financial instruments. This disclosure shall be based on the information provided internally to key management personnel of the entity, for example, the entity’s board of directors or chief executive officer. [Refer: Financial instruments, class [member]; Key management personnel of entity or parent [member]]

disclosure: IFRS 7 34 a

ifrs-full

SummaryQuantitativeDataAboutPuttableFinancialInstrumentsClassifiedAsEquityInstruments

text

Summary quantitative data about puttable financial instruments classified as equity instruments

Summary quantitative data about puttable financial instruments classified as equity instruments. [Refer: Financial instruments, class [member]]

disclosure: IAS 1 136A a

ifrs-full

SummaryQuantitativeInformationAboutExposureToRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatory

text block

Summary quantitative information about exposure to risk that arises from contracts within scope of IFRS 17 [text block]

The disclosure of summary quantitative information about an entity’s exposure to risk that arises from contracts within the scope of IFRS 17.

disclosure: IFRS 17 125 a – Effective 2021-01-01

ifrs-full

SupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo

X duration

Support provided to structured entity without having contractual obligation to do so

The amount of financial or other support (for example, purchasing assets of, or instruments issued by, the structured entity) provided to a structured entity without having a contractual obligation to do so, including assistance in obtaining financial support. [Refer: Subsidiaries [member]; Unconsolidated structured entities [member]]

disclosure: IFRS 12 15 a, disclosure: IFRS 12 30 a

ifrs-full

SupportProvidedToSubsidiaryWithoutHavingContractualObligationToDoSo

X duration

Support provided to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so

The amount of support provided to a subsidiary by the investment entity or its subsidiaries without having a contractual obligation to do so. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]

disclosure: IFRS 12 19E a

ifrs-full

SurplusDeficitInPlan

X instant, debit

Surplus (deficit) in plan

The fair value of any plan assets, less the present value of the defined benefit obligation. [Refer: Plan assets [member]]

common practice: IAS 19 57 a

ifrs-full

SurplusDeficitInPlanAbstract

Surplus (deficit) in plan [abstract]

ifrs-full

SwapContractMember

member

Swap contract [member]

This member stands for a derivative financial instrument that involves the exchange of cash flow streams between the parties of the contract over a specified period. [Refer: Derivatives [member]]

common practice: IAS 1 112 c

ifrs-full

TangibleExplorationAndEvaluationAssets

X instant, debit

Tangible exploration and evaluation assets

The amount of exploration and evaluation assets recognised as tangible assets in accordance with the entity’s accounting policy. [Refer: Exploration and evaluation assets [member]]

disclosure: IFRS 6 25

ifrs-full

TangibleExplorationAndEvaluationAssetsMember

member

Tangible exploration and evaluation assets [member]

This member stands for a class of property, plant and equipment representing tangible exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]

disclosure: IFRS 6 25

ifrs-full

TaxationrelatedRegulatoryDeferralAccountBalancesMember

member

Taxation-related regulatory deferral account balances [member]

This member stands for a class of regulatory deferral account balances that relates to taxation. [Refer: Classes of regulatory deferral account balances [member]]

disclosure: IFRS 14 34

ifrs-full

TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense

X duration, credit

Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense

The amount of benefit arising from a previously unrecognised tax loss, tax credit or temporary difference of a prior period that is used to reduce current tax expense. [Refer: Temporary differences [member]; Unused tax losses [member]; Unused tax credits [member]]

example: IAS 12 80 e

ifrs-full

TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpense

X duration, credit

Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce deferred tax expense

The amount of benefit arising from a previously unrecognised tax loss, tax credit or temporary difference of a prior period that is used to reduce deferred tax expense. [Refer: Deferred tax expense (income); Temporary differences [member]; Unused tax losses [member]; Unused tax credits [member]]

example: IAS 12 80 f

ifrs-full

TaxContingentLiabilityMember

member

Tax contingent liability [member]

This member stands for a contingent liability for taxes. [Refer: Contingent liabilities [member]]

common practice: IAS 37 88

ifrs-full

TaxEffectFromChangeInTaxRate

X duration, debit

Tax effect from change in tax rate

The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to changes in the tax rate. [Refer: Accounting profit]

disclosure: IAS 12 81 c i

ifrs-full

TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss

X duration, debit

Tax effect of expense not deductible in determining taxable profit (tax loss)

The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to expenses not deductible in determining taxable profit (tax loss). [Refer: Accounting profit]

disclosure: IAS 12 81 c i

ifrs-full

TaxEffectOfForeignTaxRates

X duration, debit

Tax effect of foreign tax rates

The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to foreign tax rates. [Refer: Accounting profit]

disclosure: IAS 12 81 c i

ifrs-full

TaxEffectOfImpairmentOfGoodwill

X duration, debit

Tax effect of impairment of goodwill

The amount representing the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to impairment of goodwill. [Refer: Accounting profit; Goodwill]

common practice: IAS 12 81 c i

ifrs-full

TaxEffectOfRevenuesExemptFromTaxation2011

X duration, credit

Tax effect of revenues exempt from taxation

The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to revenues that are exempt from taxation. [Refer: Accounting profit]

disclosure: IAS 12 81 c i

ifrs-full

TaxEffectOfTaxLosses

X duration, debit

Tax effect of tax losses

The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to tax losses. [Refer: Accounting profit]

disclosure: IAS 12 81 c i

ifrs-full

TaxExpenseIncomeAtApplicableTaxRate

X duration, debit

Tax expense (income) at applicable tax rate

The product of the accounting profit multiplied by the applicable tax rate(s). [Refer: Accounting profit; Applicable tax rate]

disclosure: IAS 12 81 c i

ifrs-full

TaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInProfitOrLoss

X duration, debit

Tax expense (income) relating to changes in accounting policies and errors included in profit or loss

The amount of tax expense or income relating to changes in accounting policies and errors that are included in profit or loss in accordance with IAS 8, because they cannot be accounted for retrospectively.

example: IAS 12 80 h

ifrs-full

TaxExpenseOfDiscontinuedOperationAbstract

Tax expense (income) of discontinued operation [abstract]

ifrs-full

TaxExpenseOtherThanIncomeTaxExpense

X duration, debit

Tax expense other than income tax expense

The amount of tax expense exclusive of income tax expense.

common practice: IAS 1 85

ifrs-full

TaxExpenseRelatingToGainLossOnDiscontinuance

X duration, debit

Tax expense (income) relating to gain (loss) on discontinuance

The tax expense (income) relating to the gain (loss) on discontinuance when operations are discontinued. [Refer: Discontinued operations [member]]

disclosure: IAS 12 81 h i, disclosure: IFRS 5 33 b iv

ifrs-full

TaxExpenseRelatingToProfitLossFromOrdinaryActivitiesOfDiscontinuedOperations

X duration, debit

Tax expense (income) relating to profit (loss) from ordinary activities of discontinued operations

The tax expense (income) relating to the profit (loss) arising from ordinary activities of discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)]

disclosure: IAS 12 81 h ii, disclosure: IFRS 5 33 b ii

ifrs-full

TaxRateEffectFromChangeInTaxRate

X.XX duration

Tax rate effect from change in tax rate

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

disclosure: IAS 12 81 c ii

ifrs-full

TaxRateEffectOfAdjustmentsForCurrentTaxOfPriorPeriods

X.XX duration

Tax rate effect of adjustments for current tax of prior periods

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

common practice: IAS 12 81 c ii

ifrs-full

TaxRateEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss

X.XX duration

Tax rate effect of expense not deductible in determining taxable profit (tax loss)

The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the expenses not deductible in determining taxable profit. [Refer: Average effective tax rate; Applicable tax rate]

disclosure: IAS 12 81 c ii

ifrs-full

TaxRateEffectOfForeignTaxRates

X.XX duration

Tax rate effect of foreign tax rates

The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the application of foreign tax rates. [Refer: Average effective tax rate; Applicable tax rate]

disclosure: IAS 12 81 c ii

ifrs-full

TaxRateEffectOfImpairmentOfGoodwill

X.XX duration

Tax rate effect of impairment of goodwill

Tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the impairment of goodwill. [Refer: Average effective tax rate; Applicable tax rate; Goodwill]

common practice: IAS 12 81 c ii

ifrs-full

TaxRateEffectOfRevenuesExemptFromTaxation

X.XX duration

Tax rate effect of revenues exempt from taxation

The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from revenue that is exempt from taxation. [Refer: Average effective tax rate; Applicable tax rate]

disclosure: IAS 12 81 c ii

ifrs-full

TaxRateEffectOfTaxLosses

X.XX duration

Tax rate effect of tax losses

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

disclosure: IAS 12 81 c ii

ifrs-full

TechnologybasedIntangibleAssetsMember

member

Technology-based intangible assets [member]

This member stands for a class of intangible assets representing assets based on technology. Such assets may include patented and unpatented technology, databases as well as trade secrets. [Refer: Intangible assets other than goodwill]

common practice: IAS 38 119

ifrs-full

TechnologybasedIntangibleAssetsRecognisedAsOfAcquisitionDate

X instant, debit

Technology-based intangible assets recognised as of acquisition date

The amount recognised as of the acquisition date for technology-based intangible assets acquired in a business combination. [Refer: Technology-based intangible assets [member]; Business combinations [member]]

common practice: IFRS 3 B64 i

ifrs-full

TemporaryDifferenceMember

member

Temporary differences [member]

This member stands for differences between the carrying amount of an asset or liability in the statement of financial position and its tax base. Temporary differences may be either: (a) taxable temporary differences; or (b) deductible temporary differences. [Refer: Carrying amount [member]]

disclosure: IAS 12 81 g

ifrs-full

TemporaryDifferencesAssociatedWithInvestmentsInSubsidiariesBranchesAndAssociatesAndInterestsInJointVentures

X instant

Temporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements for which deferred tax liabilities have not been recognised

The aggregate amount of temporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements, for which deferred tax liabilities have not been recognised as a result of satisfying both of the following conditions: (a) the parent, investor, joint venturer or joint operator is able to control the timing of the reversal of the temporary difference; and (b) it is probable that the temporary difference will not reverse in the foreseeable future. [Refer: Associates [member]; Subsidiaries [member]; Temporary differences [member]; Investments in subsidiaries]

disclosure: IAS 12 81 f

ifrs-full

TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis

axis

Temporary difference, unused tax losses and unused tax credits [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IAS 12 81 g

ifrs-full

TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember

member

Temporary difference, unused tax losses and unused tax credits [member]

This member stands for temporary differences, unused tax losses and unused tax credits. It also represents the standard value for the “Temporary difference, unused tax losses and unused tax credits” axis if no other member is used. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]

disclosure: IAS 12 81 g

ifrs-full

TerminationBenefitsExpense

X duration, debit

Termination benefits expense

The amount of expense in relation to termination benefits. Termination benefits are employee benefits provided in exchange for the termination of an employee’s employment as a result of either: (a) an entity’s decision to terminate an employee’s employment before the normal retirement date; or (b) an employee’s decision to accept an offer of benefits in exchange for the termination of employment. [Refer: Employee benefits expense]

common practice: IAS 19 171

ifrs-full

ThreeYearsBeforeReportingYearMember

member

Three years before reporting year [member]

This member stands for a year that ended three years before the end of the reporting year.

disclosure: IFRS 17 130 – Effective 2021-01-01

ifrs-full

TimeandmaterialsContractsMember

member

Time-and-materials contracts [member]

This member stands for time-and-materials contracts with customers.

example: IFRS 15 B89 d

ifrs-full

TimingAndReasonForTransferBetweenFinancialLiabilitiesAndEquityAttributableToChangeInRedemptionProhibition

text

Description of timing and reason for transfer between financial liabilities and equity attributable to change in redemption prohibition

The description of the timing of, and the reason for, the transfer between financial liabilities and the equity attributable to a change in the redemption prohibition.

disclosure: IFRIC 2 13

ifrs-full

TimingOfTransferOfGoodsOrServicesAxis

axis

Timing of transfer of goods or services [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

example: IFRS 15 B89 f

ifrs-full

TimingOfTransferOfGoodsOrServicesMember

member

Timing of transfer of goods or services [member]

This member stands for all timings of the transfer of goods or services in contracts with customers. It also represents the standard value for the “Timing of transfer of goods or services” axis if no other member is used.

example: IFRS 15 B89 f

ifrs-full

TitleOfInitiallyAppliedIFRS

text

Title of initially applied IFRS

The title of an initially applied IFRS. [Refer: IFRSs [member]]

disclosure: IAS 8 28 a

ifrs-full

TitleOfNewIFRS

text

Title of new IFRS

The title of a new IFRS that has been issued but is not yet effective.

example: IAS 8 31 a

ifrs-full

TopOfRangeMember

member

Top of range [member]

This member stands for top of a range.

example: IFRS 13 IE63, example: IFRS 13 B6, disclosure: IFRS 14 33 b, disclosure: IFRS 17 120 – Effective 2021-01-01, disclosure: IFRS 2 45 d, common practice: IFRS 7 7

ifrs-full

TradeAndOtherCurrentPayables

X instant, credit

Trade and other current payables

The amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables]

disclosure: IAS 1 54 k

ifrs-full

TradeAndOtherCurrentPayablesAbstract

Trade and other current payables [abstract]

ifrs-full

TradeAndOtherCurrentPayablesToRelatedParties

X instant, credit

Current payables to related parties

The amount of current payables due to related parties. [Refer: Related parties [member]; Payables to related parties]

common practice: IAS 1 78

ifrs-full

TradeAndOtherCurrentPayablesToTradeSuppliers

X instant, credit

Current trade payables

The current amount of payment due to suppliers for goods and services used in entity’s business. [Refer: Current liabilities; Trade payables]

common practice: IAS 1 78, example: IAS 1 70

ifrs-full

TradeAndOtherCurrentReceivables

X instant, debit

Trade and other current receivables

The amount of current trade receivables and current other receivables. [Refer: Current trade receivables; Other current receivables]

disclosure: IAS 1 54 h, disclosure: IAS 1 78 b

ifrs-full

TradeAndOtherCurrentReceivablesAbstract

Trade and other current receivables [abstract]

ifrs-full

TradeAndOtherCurrentReceivablesDueFromRelatedParties

X instant, debit

Current receivables due from related parties

The amount of current receivables due from related parties. [Refer: Related parties [member]]

example: IAS 1 78 b

ifrs-full

TradeAndOtherPayables

X instant, credit

Trade and other payables

The amount of trade payables and other payables. [Refer: Trade payables; Other payables]

disclosure: IAS 1 54 k

ifrs-full

TradeAndOtherPayablesAbstract

Trade and other payables [abstract]

ifrs-full

TradeAndOtherPayablesRecognisedAsOfAcquisitionDate

X instant, credit

Trade and other payables recognised as of acquisition date

The amount recognised as of the acquisition date for trade and other payables assumed in a business combination. [Refer: Trade and other payables; Business combinations [member]]

common practice: IFRS 3 B64 i

ifrs-full

TradeAndOtherPayablesToRelatedParties

X instant, credit

Payables to related parties

The amount of payables due to related parties. [Refer: Related parties [member]]

common practice: IAS 1 78

ifrs-full

TradeAndOtherPayablesToTradeSuppliers

X instant, credit

Trade payables

The amount of payment due to suppliers for goods and services used in the entity’s business.

common practice: IAS 1 78

ifrs-full

TradeAndOtherPayablesUndiscountedCashFlows

X instant, credit

Trade and other payables, undiscounted cash flows

The amount of contractual undiscounted cash flows in relation to trade and other payables. [Refer: Trade and other payables]

example: IFRS 7 B11D, example: IFRS 7 IG31A

ifrs-full

TradeAndOtherReceivables

X instant, debit

Trade and other receivables

The amount of trade receivables and other receivables. [Refer: Trade receivables; Other receivables]

disclosure: IAS 1 54 h, disclosure: IAS 1 78 b

ifrs-full

TradeAndOtherReceivablesAbstract

Trade and other receivables [abstract]

ifrs-full

TradeAndOtherReceivablesDueFromRelatedParties

X instant, debit

Receivables due from related parties

The amount of receivables due from related parties. [Refer: Related parties [member]]

example: IAS 1 78 b

ifrs-full

TradeReceivables

X instant, debit

Trade receivables

The amount due from customers for goods and services sold.

example: IAS 1 78 b

ifrs-full

TradeReceivablesMember

member

Trade receivables [member]

This member stands for trade receivables. [Refer: Trade receivables]

common practice: IAS 1 112 c, disclosure: IFRS 7 35H b iii, disclosure: IFRS 7 35M b iii, example: IFRS 7 35N

ifrs-full

TradingEquitySecuritiesMember

member

Trading equity securities [member]

This member stands for equity instruments that (a) are acquired or incurred principally for the purpose of selling or repurchasing it in the near term; or (b) on initial recognition are part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking.

example: IFRS 13 IE60, example: IFRS 13 94

ifrs-full

TradingIncomeExpense

X duration, credit

Trading income (expense)

The amount of income (expense) relating to trading assets and liabilities.

common practice: IAS 1 85

ifrs-full

TradingIncomeExpenseAbstract

Trading income (expense) [abstract]

ifrs-full

TradingIncomeExpenseOnDebtInstruments

X duration, credit

Trading income (expense) on debt instruments

The amount of trading income (expense) relating to debt instruments. [Refer: Debt instruments held; Trading income (expense)]

common practice: IAS 1 112 c

ifrs-full

TradingIncomeExpenseOnDerivativeFinancialInstruments

X duration, credit

Trading income (expense) on derivative financial instruments

The amount of trading income (expense) relating to derivative financial instruments. [Refer: Derivatives [member]; Trading income (expense)]

common practice: IAS 1 112 c

ifrs-full

TradingIncomeExpenseOnEquityInstruments

X duration, credit

Trading income (expense) on equity instruments

The amount of trading income (expense) relating to equity instruments. [Refer: Equity instruments held; Trading income (expense)]

common practice: IAS 1 112 c

ifrs-full

TradingIncomeExpenseOnForeignExchangeContracts

X duration, credit

Trading income (expense) on foreign exchange contracts

The amount of trading income (expense) relating to foreign exchange contracts. [Refer: Trading income (expense)]

common practice: IAS 1 112 c

ifrs-full

TradingSecuritiesMember

member

Trading securities [member]

This member stands for financial instruments that (a) are acquired or incurred principally for the purpose of selling or repurchasing it in the near term; or (b) on initial recognition are part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking. [Refer: Financial instruments, class [member]]

example: IFRS 7 IG40B, example: IFRS 7 6

ifrs-full

TransactionPriceAllocatedToRemainingPerformanceObligations

X instant, credit

Transaction price allocated to remaining performance obligations

The amount of the transaction price allocated to the performance obligations that are unsatisfied (or partially unsatisfied) as of the end of the reporting period. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties (for example, some sales taxes). [Refer: Performance obligations [member]]

disclosure: IFRS 15 120 a

ifrs-full

TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAxis

axis

Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 3 B64 l

ifrs-full

TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationMember

member

Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [member]

This member stands for transactions that are recognised separately from the acquisition of assets and assumption of liabilities in business combinations. It also represents the standard value for the “Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination” axis if no other member is used. [Refer: Business combinations [member]]

disclosure: IFRS 3 B64 l

ifrs-full

TransferBetweenFinancialLiabilitiesAndEquityAttributableToChangeInRedemptionProhibition

X duration

Transfer between financial liabilities and equity attributable to change in redemption prohibition

The amount transferred between financial liabilities and the equity attributable to a change in the redemption prohibition.

disclosure: IFRIC 2 13

ifrs-full

TransferFromInvestmentPropertyUnderConstructionOrDevelopmentInvestmentProperty

X duration, debit

Transfer from investment property under construction or development, investment property

The amount transferred from investment property under construction or development to completed investment property. [Refer: Investment property]

common practice: IAS 40 76, common practice: IAS 40 79 d

ifrs-full

TransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentProperty

X duration, debit

Transfer from (to) inventories and owner-occupied property, investment property

The amount transferred from (to) inventories and owner-occupied property to (from) investment property. [Refer: Inventories; Investment property]

disclosure: IAS 40 76 f, disclosure: IAS 40 79 d vii

ifrs-full

TransfersFromToOtherRetirementBenefitPlans

X duration, credit

Transfers from (to) other retirement benefit plans

The increase (decrease) in net assets available for benefits resulting from transfers from (to) other retirement benefit plans. [Refer: Assets (liabilities) of benefit plan]

disclosure: IAS 26 35 b x

ifrs-full

TransfersIntoLevel3OfFairValueHierarchyAssets

X duration, debit

Transfers into Level 3 of fair value hierarchy, assets

The amount of transfers of assets into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]

disclosure: IFRS 13 93 e iv

ifrs-full

TransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstruments

X duration, credit

Transfers into Level 3 of fair value hierarchy, entity’s own equity instruments

The amount of transfers of the entity’s own equity instruments into Level 3 of the fair value hierarchy. [Refer: Entity’s own equity instruments [member]; Level 3 of fair value hierarchy [member]]

disclosure: IFRS 13 93 e iv

ifrs-full

TransfersIntoLevel3OfFairValueHierarchyLiabilities

X duration, credit

Transfers into Level 3 of fair value hierarchy, liabilities

The amount of transfers of liabilities into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]

disclosure: IFRS 13 93 e iv

ifrs-full

TransfersOfCumulativeGainLossWithinEquity

X duration

Transfers of cumulative gain (loss) within equity when changes in liability’s credit risk are presented in other comprehensive income

The amount of transfers within equity of the cumulative gain (loss) on financial liabilities designated as at fair value through profit or loss for which changes in the liability’s credit risk are presented in other comprehensive income. [Refer: Financial liabilities at fair value through profit or loss]

disclosure: IFRS 7 10 c

ifrs-full

TransfersOfResearchAndDevelopmentFromEntityRelatedPartyTransactions

X duration

Transfers of research and development from entity, related party transactions

The amount of transfers of research and development from the entity in related party transactions. [Refer: Related parties [member]]

example: IAS 24 21 e

ifrs-full

TransfersOfResearchAndDevelopmentToEntityRelatedPartyTransactions

X duration

Transfers of research and development to entity, related party transactions

The amount of transfers of research and development to the entity in related party transactions. [Refer: Related parties [member]]

example: IAS 24 21 e

ifrs-full

TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAssets

X duration

Transfers out of Level 1 into Level 2 of fair value hierarchy, assets held at end of reporting period

The amount of transfers out of Level 1 and into Level 2 of the fair value hierarchy of assets held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]

disclosure: IFRS 13 93 c

ifrs-full

TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEntitysOwnEquityInstruments

X duration

Transfers out of Level 1 into Level 2 of fair value hierarchy, entity’s own equity instruments held at end of reporting period

The amount of transfers out of Level 1 and into Level 2 of the fair value hierarchy of the entity’s own equity instruments held at the end of the reporting period. [Refer: Entity’s own equity instruments [member]; Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]

disclosure: IFRS 13 93 c

ifrs-full

TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyLiabilities

X duration

Transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities held at end of reporting period

The amount of transfers out of Level 1 and into Level 2 of the fair value hierarchy of liabilities held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]

disclosure: IFRS 13 93 c

ifrs-full

TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssets

X duration

Transfers out of Level 2 into Level 1 of fair value hierarchy, assets held at end of reporting period

The amount of transfers out of Level 2 and into Level 1 of the fair value hierarchy of assets held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]

disclosure: IFRS 13 93 c

ifrs-full

TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEntitysOwnEquityInstruments

X duration

Transfers out of Level 2 into Level 1 of fair value hierarchy, entity’s own equity instruments held at end of reporting period

The amount of any transfers out of Level 2 and into Level 1 of the fair value hierarchy of the entity’s own equity instruments held at the end of the reporting period. [Refer: Entity’s own equity instruments [member]; Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]

disclosure: IFRS 13 93 c

ifrs-full

TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilities

X duration

Transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities held at end of reporting period

The amount of transfers out of Level 2 and into Level 1 of the fair value hierarchy of liabilities held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]

disclosure: IFRS 13 93 c

ifrs-full

TransfersOutOfLevel3OfFairValueHierarchyAssets

X duration, credit

Transfers out of Level 3 of fair value hierarchy, assets

The amount of transfers of assets out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]

disclosure: IFRS 13 93 e iv

ifrs-full

TransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstruments

X duration, debit

Transfers out of Level 3 of fair value hierarchy, entity’s own equity instruments

The amount of transfers of the entity’s own equity instruments out of Level 3 of the fair value hierarchy. [Refer: Entity’s own equity instruments [member]; Level 3 of fair value hierarchy [member]]

disclosure: IFRS 13 93 e iv

ifrs-full

TransfersOutOfLevel3OfFairValueHierarchyLiabilities

X duration, debit

Transfers out of Level 3 of fair value hierarchy, liabilities

The amount of transfers of liabilities out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]

disclosure: IFRS 13 93 e iv

ifrs-full

TransfersUnderFinanceAgreementsFromEntityRelatedPartyTransactions

X duration

Transfers under finance agreements from entity, related party transactions

The amount of transfers under finance agreements from the entity in related party transactions, including loans and equity contributions in cash or in kind. [Refer: Related parties [member]]

example: IAS 24 21 g

ifrs-full

TransfersUnderFinanceAgreementsToEntityRelatedPartyTransactions

X duration

Transfers under finance agreements to entity, related party transactions

The amount of transfers under finance agreements to the entity in related party transactions, including loans and equity contributions in cash or in kind. [Refer: Related parties [member]]

example: IAS 24 21 g

ifrs-full

TransfersUnderLicenseAgreementsFromEntityRelatedPartyTransactions

X duration

Transfers under licence agreements from entity, related party transactions

The amount of transfers under licence agreements from the entity in related party transactions. [Refer: Related parties [member]]

example: IAS 24 21 f

ifrs-full

TransfersUnderLicenseAgreementsToEntityRelatedPartyTransactions

X duration

Transfers under licence agreements to entity, related party transactions

The amount of transfers under licence agreements to the entity in related party transactions. [Refer: Related parties [member]]

example: IAS 24 21 f

ifrs-full

TransportationExpense

X duration, debit

Transportation expense

The amount of expense arising from transportation services.

common practice: IAS 1 112 c

ifrs-full

TravelExpense

X duration, debit

Travel expense

The amount of expense arising from travel.

common practice: IAS 1 112 c

ifrs-full

TreasuryShares

X instant, debit

Treasury shares

An entity’s own equity instruments, held by the entity or other members of the consolidated group.

example: IAS 1 78 e, disclosure: IAS 32 34

ifrs-full

TreasurySharesMember

member

Treasury shares [member]

This member stands for the entity’s own equity instruments, held by the entity or other members of the consolidated group.

disclosure: IAS 1 106

ifrs-full

TwelvemonthExpectedCreditLossesMember

member

12-month expected credit losses [member]

This member stands for the portion of lifetime expected credit losses that represent the expected credit losses that result from default events on a financial instrument that are possible within the 12 months after the reporting date. [Refer: Type of measurement of expected credit losses [member]; Lifetime expected credit losses [member]]

disclosure: IFRS 7 35H a, disclosure: IFRS 7 35M a

ifrs-full

TwoYearsBeforeReportingYearMember

member

Two years before reporting year [member]

This member stands for a year that ended two years before the end of the reporting year.

disclosure: IFRS 17 130 – Effective 2021-01-01

ifrs-full

TypeOfMeasurementOfExpectedCreditLossesAxis

axis

Type of measurement of expected credit losses [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 7 35H, disclosure: IFRS 7 35M

ifrs-full

TypeOfMeasurementOfExpectedCreditLossesMember

member

Type of measurement of expected credit losses [member]

This member stands for all types of measurement of expected credit losses. Expected credit losses are the weighted average of credit losses with the respective risks of a default occurring as the weights. This member also represents the standard value for the “Type of measurement of expected credit losses” axis if no other member is used.

disclosure: IFRS 7 35H, disclosure: IFRS 7 35M

ifrs-full

TypesOfContractsAxis

axis

Types of contracts [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

example: IFRS 15 B89 d, example: IFRS 17 96 a – Effective 2021-01-01

ifrs-full

TypesOfContractsMember

member

Types of contracts [member]

This member stands for all types of contracts with customers. It also represents the standard value for the “Types of contracts” axis if no other member is used.

example: IFRS 15 B89 d, example: IFRS 17 96 a – Effective 2021-01-01

ifrs-full

TypesOfCustomersAxis

axis

Types of customers [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

example: IFRS 15 B89 c

ifrs-full

TypesOfCustomersMember

member

Types of customers [member]

This member stands for all types of customers. It also represents the standard value for the “Types of customers” axis if no other member is used.

example: IFRS 15 B89 c

ifrs-full

TypesOfFinancialAssetsAxis

axis

Types of financial assets [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 7 B52, disclosure: IFRS 7 B51

ifrs-full

TypesOfFinancialLiabilitiesAxis

axis

Types of financial liabilities [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 7 B52, disclosure: IFRS 7 B51

ifrs-full

TypesOfHedgesAxis

axis

Types of hedges [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 7 24A, disclosure: IFRS 7 24B, disclosure: IFRS 7 24C, disclosure: IFRS 7 22 – Expiry date 2021-01-01

ifrs-full

TypesOfHedgesMember

member

Hedges [member]

This member stands for all types of hedges. It also represents the standard value for the “Types of hedges” axis if no other member is used.

disclosure: IFRS 7 24A, disclosure: IFRS 7 24B, disclosure: IFRS 7 24C, disclosure: IFRS 7 22 – Expiry date 2021-01-01

ifrs-full

TypesOfInstrumentMember

member

Types of instrument [member]

This member stands for all types of financial instruments. It also represents the standard value for the “Continuing involvement in derecognised financial assets by type of instrument” axis if no other member is used.

example: IFRS 7 B33

ifrs-full

TypesOfInsuranceContractsAxis

axis

Types of insurance contracts [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

common practice: IFRS 4 Disclosure – Expiry date 2021-01-01

ifrs-full

TypesOfInterestRatesAxis

axis

Types of interest rates [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

common practice: IFRS 7 39

ifrs-full

TypesOfInvestmentPropertyAxis

axis

Types of investment property [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

common practice: IAS 1 112 c

ifrs-full

TypesOfRateregulatedActivitiesAxis

axis

Types of rate-regulated activities [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 14 30, disclosure: IFRS 14 33

ifrs-full

TypesOfRisksAxis

axis

Types of risks [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 17 124 – Effective 2021-01-01, disclosure: IFRS 17 125 – Effective 2021-01-01, disclosure: IFRS 17 127 – Effective 2021-01-01, disclosure: IFRS 17 128 a – Effective 2021-01-01, disclosure: IFRS 7 33, disclosure: IFRS 7 34, disclosure: IFRS 7 21C

ifrs-full

TypesOfRisksMember

member

Risks [member]

This member stands for all types of risks. It also represents the standard value for the “Types of risks” axis if no other member is used.

disclosure: IFRS 17 124 – Effective 2021-01-01, disclosure: IFRS 17 125 – Effective 2021-01-01, disclosure: IFRS 17 127 – Effective 2021-01-01, disclosure: IFRS 17 128 a – Effective 2021-01-01, disclosure: IFRS 7 33, disclosure: IFRS 7 34, disclosure: IFRS 7 21C

ifrs-full

TypesOfSharebasedPaymentArrangementsAxis

axis

Types of share-based payment arrangements [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 2 45

ifrs-full

TypesOfTransferMember

member

Types of transfer [member]

This member stands for all types of transfers of financial instruments. It also represents the standard value for the “Continuing involvement in derecognised financial assets by type of transfer” axis if no other member is used.

example: IFRS 7 B33

ifrs-full

UMTSLicencesMember

member

UMTS licences [member]

This member stands for Universal Mobile Telecommunications System licenses. [Refer: Licences and franchises]

common practice: IAS 38 119

ifrs-full

UnallocatedAmountsMember

member

Unallocated amounts [member]

This member stands for items that have not been allocated to operating segments.

example: IFRS 8 IG4, example: IFRS 8 28

ifrs-full

UnallocatedGoodwill

X instant, debit

Unallocated goodwill

The amount of goodwill acquired in a business combination that has not been allocated to a cash-generating unit (group of units). [Refer: Goodwill; Cash-generating units [member]; Business combinations [member]]

disclosure: IAS 36 133

ifrs-full

UnconsolidatedStructuredEntitiesAxis

axis

Unconsolidated structured entities [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 12 B4 e

ifrs-full

UnconsolidatedStructuredEntitiesControlledByInvestmentEntityAxis

axis

Unconsolidated structured entities controlled by investment entity [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 12 19F

ifrs-full

UnconsolidatedStructuredEntitiesControlledByInvestmentEntityMember

member

Unconsolidated structured entities controlled by investment entity [member]

This member stands for unconsolidated structured entities controlled by an investment entity. It also represents the standard value for the “Unconsolidated structured entities controlled by investment entity” axis if no other member is used. [Refer: Disclosure of investment entities [text block]; Unconsolidated structured entities [member]]

disclosure: IFRS 12 19F

ifrs-full

UnconsolidatedStructuredEntitiesMember

member

Unconsolidated structured entities [member]

This member stands for unconsolidated structured entities. A structured entity is an entity that has been designed so that voting or similar rights are not the dominant factor in deciding who controls the entity, such as when any voting rights relate to administrative tasks only and the relevant activities are directed by means of contractual arrangements. [Refer: Consolidated [member]]

disclosure: IFRS 12 B4 e

ifrs-full

UnconsolidatedSubsidiariesAxis

axis

Unconsolidated subsidiaries [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 12 19B

ifrs-full

UnconsolidatedSubsidiariesControlledBySubsidiariesOfInvestmentEntityMember

member

Unconsolidated subsidiaries controlled by subsidiaries of investment entity [member]

This member stands for unconsolidated subsidiaries controlled by subsidiaries of the investment entity. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]

disclosure: IFRS 12 19C

ifrs-full

UnconsolidatedSubsidiariesMember

member

Unconsolidated subsidiaries [member]

This member stands for unconsolidated subsidiaries. [Refer: Subsidiaries [member]]

disclosure: IFRS 12 19B

ifrs-full

UnconsolidatedSubsidiariesThatInvestmentEntityControlsDirectlyMember

member

Unconsolidated subsidiaries that investment entity controls directly [member]

This member stands for unconsolidated subsidiaries that the investment entity controls directly. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]

disclosure: IFRS 12 19B

ifrs-full

UndatedSubordinatedLiabilities

X instant, credit

Undated subordinated liabilities

The amount of subordinated liabilities that do not have a specified repayment date. [Refer: Subordinated liabilities]

common practice: IAS 1 112 c

ifrs-full

UndiscountedCashOutflowRequiredToRepurchaseDerecognisedFinancialAssets

X instant, credit

Undiscounted cash outflow required to repurchase derecognised financial assets

The undiscounted cash outflows that would, or may be, required to repurchase derecognised financial assets (for example, the strike price in an option agreement). [Refer: Financial assets]

disclosure: IFRS 7 42E d

ifrs-full

UndiscountedExpectedCreditLossesAtInitialRecognitionOnPurchasedOrOriginatedCreditimpairedFinancialAssetsInitiallyRecognised

X duration, credit

Undiscounted expected credit losses at initial recognition on purchased or originated credit-impaired financial assets initially recognised

The amount of undiscounted expected credit losses at initial recognition on financial assets initially recognised during the reporting period as purchased or originated credit-impaired.

disclosure: IFRS 7 35H c

ifrs-full

UndiscountedFinanceLeasePaymentsToBeReceived

X instant, debit

Undiscounted finance lease payments to be received

The amount of undiscounted finance lease payments to be received. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset.

disclosure: IFRS 16 94

ifrs-full

UndiscountedOperatingLeasePaymentsToBeReceived

X instant, debit

Undiscounted operating lease payments to be received

The amount of undiscounted operating lease payments to be received. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset.

disclosure: IFRS 16 97

ifrs-full

UndrawnBorrowingFacilities

X instant, credit

Undrawn borrowing facilities

The amount of undrawn borrowing facilities that may be available for future operating activities and to settle capital commitments. [Refer: Capital commitments]

example: IAS 7 50 a

ifrs-full

UnearnedFinanceIncomeRelatingToFinanceLeasePaymentsReceivable

X instant, credit

Unearned finance income relating to finance lease payments receivable

The amount of unearned finance income relating to the finance lease payments receivable. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. [Refer: Finance income]

disclosure: IFRS 16 94

ifrs-full

UnearnedPremiums

X instant, credit

Unearned premiums

The amount of liability for written premiums on insurance contracts that have not yet been earned. [Refer: Types of insurance contracts [member]]

example: IFRS 4 IG22 a – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01

ifrs-full

UnobservableInputsAxis

axis

Unobservable inputs [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 13 93 d, common practice: IFRS 13 93 h

ifrs-full

UnobservableInputsMember

member

Unobservable inputs [member]

This member stands for all the unobservable inputs. It also represents the standard value for the “Unobservable inputs” axis if no other member is used.

disclosure: IFRS 13 93 d, common practice: IFRS 13 93 h

ifrs-full

UnratedCreditExposures

X instant

Unrated credit exposures

The amount of credit exposure that has not been rated by external rating agencies. [Refer: Credit exposure]

example: IFRS 7 IG24 c – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01

ifrs-full

UnrealisedForeignExchangeGainsLossesMember

member

Unrealised foreign exchange gains (losses) [member]

This member stands for gains (losses) resulting from changes in foreign exchange rates which have not yet been realised.

common practice: IAS 12 81 g

ifrs-full

UnrecognisedShareOfLossesOfAssociates

X duration, debit

Unrecognised share of losses of associates

The amount of the unrecognised share of associates’ losses if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Associates [member]]

disclosure: IFRS 12 22 c

ifrs-full

UnrecognisedShareOfLossesOfJointVentures

X duration, debit

Unrecognised share of losses of joint ventures

The amount of the unrecognised share of joint ventures’ losses if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Joint ventures [member]]

disclosure: IFRS 12 22 c

ifrs-full

UnsecuredBankLoansReceived

X instant, credit

Unsecured bank loans received

The amount of loans received from banks that have not been secured by collateral. [Refer: Loans received]

common practice: IAS 1 112 c

ifrs-full

UnusedProvisionReversedOtherProvisions

X duration, debit

Unused provision reversed, other provisions

The amount reversed for unused other provisions. [Refer: Other provisions]

disclosure: IAS 37 84 d

ifrs-full

UnusedTaxCreditsForWhichNoDeferredTaxAssetRecognised

X instant

Unused tax credits for which no deferred tax asset recognised

The amount of unused tax credits for which no deferred tax asset is recognised in the statement of financial position. [Refer: Unused tax credits [member]]

disclosure: IAS 12 81 e

ifrs-full

UnusedTaxCreditsMember

member

Unused tax credits [member]

This member stands for tax credits that have been received and are carried forward for use against future taxable profit.

disclosure: IAS 12 81 g

ifrs-full

UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised

X instant

Unused tax losses for which no deferred tax asset recognised

The amount of unused tax losses for which no deferred tax asset is recognised in the statement of financial position. [Refer: Unused tax losses [member]]

disclosure: IAS 12 81 e

ifrs-full

UnusedTaxLossesMember

member

Unused tax losses [member]

This member stands for tax losses that have been incurred and are carried forward for use against future taxable profit.

disclosure: IAS 12 81 g

ifrs-full

UsefulLifeMeasuredAsPeriodOfTimeBiologicalAssetsAtCost

DUR

Useful life measured as period of time, biological assets, at cost

The useful life, measured as period of time, used for biological assets. [Refer: Biological assets]

disclosure: IAS 41 54 e

ifrs-full

UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill

DUR

Useful life measured as period of time, intangible assets other than goodwill

The useful life, measured as period of time, used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]

disclosure: IAS 38 118 a

ifrs-full

UsefulLifeMeasuredAsPeriodOfTimeInvestmentPropertyCostModel

DUR

Useful life measured as period of time, investment property, cost model

The useful life, measured as period of time, used for investment property. [Refer: Investment property]

disclosure: IAS 40 79 b

ifrs-full

UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment

DUR

Useful life measured as period of time, property, plant and equipment

The useful life, measured as period of time, used for property, plant and equipment. [Refer: Property, plant and equipment]

disclosure: IAS 16 73 c

ifrs-full

UsefulLifeMeasuredInProductionOrOtherSimilarUnitsBiologicalAssetsAtCost

X.XX duration

Useful life measured in production or other similar units, biological assets, at cost

The useful life, measured in production or other similar units, used for biological assets. [Refer: Biological assets]

disclosure: IAS 41 54 e

ifrs-full

UsefulLifeMeasuredInProductionOrOtherSimilarUnitsIntangibleAssetsOtherThanGoodwill

X.XX duration

Useful life measured in production or other similar units, intangible assets other than goodwill

The useful life, measured in production or other similar units, used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]

disclosure: IAS 38 118 a

ifrs-full

UsefulLifeMeasuredInProductionOrOtherSimilarUnitsPropertyPlantAndEquipment

X.XX duration

Useful life measured in production or other similar units, property, plant and equipment

The useful life, measured in production or other similar units, used for property, plant and equipment. [Refer: Property, plant and equipment]

disclosure: IAS 16 73 c

ifrs-full

UtilisationAllowanceAccountForCreditLossesOfFinancialAssets

X duration, debit

Utilisation, allowance account for credit losses of financial assets

The decrease in an allowance account for credit losses of financial assets resulting from the utilisation of the allowance. [Refer: Allowance account for credit losses of financial assets]

common practice: IFRS 7 16 – Expiry date 2021-01-01

ifrs-full

UtilitiesExpense

X duration, debit

Utilities expense

The amount of expense arising from purchased utilities.

common practice: IAS 1 112 c

ifrs-full

ValuationTechniquesMember

member

Valuation techniques [member]

This member stands for valuation techniques used by the entity to measure fair value. It also represents the standard value for the “Valuation techniques used in fair value measurement” axis if no other member is used. [Refer: At fair value [member]]

disclosure: IFRS 13 93 d

ifrs-full

ValuationTechniquesUsedInFairValueMeasurementAxis

axis

Valuation techniques used in fair value measurement [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 13 93 d

ifrs-full

ValueAddedTaxPayables

X instant, credit

Value added tax payables

The amount of payables related to a value added tax.

common practice: IAS 1 78

ifrs-full

ValueAddedTaxReceivables

X instant, debit

Value added tax receivables

The amount of receivables related to a value added tax.

common practice: IAS 1 78 b

ifrs-full

ValueAtRisk

X instant

Value at risk

The measure of a potential loss exposure as a result of future market movements, based on a specified confidence interval and measurement horizon.

common practice: IFRS 7 41

ifrs-full

ValueOfBusinessAcquiredMember

member

Value of business acquired [member]

This member stands for a class of intangible assets representing the difference between (a) the fair value of the contractual insurance rights acquired and the insurance obligations assumed in a business combination; and (b) the amount of liability measured in accordance with the insurer’s accounting policies for insurance contracts that it issues. [Refer: Business combinations [member]]

common practice: IAS 38 119

ifrs-full

Vehicles

X instant, debit

Vehicles

The amount of property, plant and equipment representing vehicles used in the entity’s operations, specifically to include aircraft, motor vehicles and ships. [Refer: Property, plant and equipment]

common practice: IAS 16 37

ifrs-full

VehiclesAbstract

Vehicles [abstract]

ifrs-full

VehiclesMember

member

Vehicles [member]

This member stands for a class of property, plant and equipment representing vehicles used in the entity’s operations, specifically to include aircraft, motor vehicles and ships. [Refer: Property, plant and equipment]

common practice: IAS 16 37

ifrs-full

VoluntaryChangesInAccountingPolicyAxis

axis

Voluntary changes in accounting policy [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IAS 8 29

ifrs-full

VoluntaryChangesInAccountingPolicyMember

member

Voluntary changes in accounting policy [member]

This member stands for changes in accounting policy that result in the financial statements providing reliable and more relevant information about the effects of transactions, other events or conditions on the entity’s financial position, financial performance or cash flows. Early application of an IFRS is not considered a voluntary change in accounting policy. It also represents the standard value for the “Voluntary changes in accounting policy” axis if no other member is used.

disclosure: IAS 8 29

ifrs-full

WagesAndSalaries

X duration, debit

Wages and salaries

A class of employee benefits expense that represents wages and salaries. [Refer: Employee benefits expense]

common practice: IAS 19 9

ifrs-full

WarrantyContingentLiabilityMember

member

Warranty contingent liability [member]

This member stands for a contingent liability for estimated costs of making good under warranties for products sold. [Refer: Contingent liabilities [member]]

example: IAS 37 88

ifrs-full

WarrantyProvision

X instant, credit

Warranty provision

The amount of provision for estimated costs of making good under warranties for products sold. [Refer: Provisions]

example: IAS 37 Example 1 Warranties, example: IAS 37 87

ifrs-full

WarrantyProvisionAbstract

Warranty provision [abstract]

ifrs-full

WarrantyProvisionMember

member

Warranty provision [member]

This member stands for a provision for estimated costs of making good under warranties for products sold. [Refer: Other provisions [member]]

example: IAS 37 87, example: IAS 37 Example 1 Warranties

ifrs-full

WeightedAverageCostOfCapitalMeasurementInputMember

member

Weighted average cost of capital, measurement input [member]

This member stands for the weighted average cost of capital used as a measurement input.

example: IFRS 13 93 d, example: IFRS 13 IE63

ifrs-full

WeightedAverageDurationOfDefinedBenefitObligation2019

DUR

Weighted average duration of defined benefit obligation

The weighted average duration of a defined benefit obligation. [Refer: Weighted average [member]]

disclosure: IAS 19 147 c

ifrs-full

WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement2019

X.XX instant

Weighted average exercise price of other equity instruments exercisable in share-based payment arrangement

The weighted average exercise price of other equity instruments (ie other than share options) exercisable in a share-based payment arrangement. [Refer: Weighted average [member]]

common practice: IFRS 2 45

ifrs-full

WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement2019

X.XX duration

Weighted average exercise price of other equity instruments exercised or vested in share-based payment arrangement

The weighted average exercise price of other equity instruments (ie other than share options) exercised or vested in a share-based payment arrangement. [Refer: Weighted average [member]]

common practice: IFRS 2 45

ifrs-full

WeightedAverageExercisePriceOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangement2019

X.XX duration

Weighted average exercise price of other equity instruments expired in share-based payment arrangement

The weighted average exercise price of other equity instruments (ie other than share options) expired in a share-based payment arrangement. [Refer: Weighted average [member]]

common practice: IFRS 2 45

ifrs-full

WeightedAverageExercisePriceOfOtherEquityInstrumentsForfeitedInSharebasedPaymentArrangement2019

X.XX duration

Weighted average exercise price of other equity instruments forfeited in share-based payment arrangement

The weighted average exercise price of other equity instruments (ie other than share options) forfeited in a share-based payment arrangement. [Refer: Weighted average [member]]

common practice: IFRS 2 45

ifrs-full

WeightedAverageExercisePriceOfOtherEquityInstrumentsGrantedInSharebasedPaymentArrangement2019

X.XX duration

Weighted average exercise price of other equity instruments granted in share-based payment arrangement

The weighted average exercise price of other equity instruments (ie other than share options) granted in a share-based payment arrangement. [Refer: Weighted average [member]]

common practice: IFRS 2 45

ifrs-full

WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019

X.XX instant

Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement

The weighted average exercise price of other equity instruments (ie other than share options) outstanding in a share-based payment arrangement. [Refer: Weighted average [member]]

common practice: IFRS 2 45

ifrs-full

WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019

X.XX instant

Weighted average exercise price of share options exercisable in share-based payment arrangement

The weighted average exercise price of share options exercisable in a share-based payment arrangement. [Refer: Weighted average [member]]

disclosure: IFRS 2 45 b vii

ifrs-full

WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019

X.XX duration

Weighted average exercise price of share options exercised in share-based payment arrangement

The weighted average exercise price of share options exercised in a share-based payment arrangement. [Refer: Weighted average [member]]

disclosure: IFRS 2 45 b iv

ifrs-full

WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement2019

X.XX duration

Weighted average exercise price of share options expired in share-based payment arrangement

The weighted average exercise price of share options expired in a share-based payment arrangement. [Refer: Weighted average [member]]

disclosure: IFRS 2 45 b v

ifrs-full

WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019

X.XX duration

Weighted average exercise price of share options forfeited in share-based payment arrangement

The weighted average exercise price of share options forfeited in a share-based payment arrangement. [Refer: Weighted average [member]]

disclosure: IFRS 2 45 b iii

ifrs-full

WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019

X.XX duration

Weighted average exercise price of share options granted in share-based payment arrangement

The weighted average exercise price of share options granted in a share-based payment arrangement. [Refer: Weighted average [member]]

disclosure: IFRS 2 45 b ii

ifrs-full

WeightedAverageExercisePriceOfShareOptionsInSharebasedPaymentArrangementExercisedDuringPeriodAtDateOfExercise2019

X.XX duration

Weighted average share price for share options in share-based payment arrangement exercised during period at date of exercise

The weighted average share price at the date of exercise for share options that are exercised in a share-based payment arrangement. [Refer: Share-based payment arrangements [member]; Weighted average [member]]

disclosure: IFRS 2 45 c

ifrs-full

WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019

X.XX instant

Weighted average exercise price of share options outstanding in share-based payment arrangement

The weighted average exercise price of share options outstanding in a share-based payment arrangement. [Refer: Weighted average [member]]

disclosure: IFRS 2 45 b i, disclosure: IFRS 2 45 b vi

ifrs-full

WeightedAverageFairValueAtMeasurementDateOtherEquityInstrumentsGranted

X instant, credit

Weighted average fair value at measurement date, other equity instruments granted

The weighted average fair value at the measurement date of granted equity instruments other than share options. [Refer: Weighted average [member]]

disclosure: IFRS 2 47 b

ifrs-full

WeightedAverageFairValueAtMeasurementDateShareOptionsGranted

X instant, credit

Weighted average fair value at measurement date, share options granted

The weighted average fair value of share options granted during the period at the measurement date. [Refer: Weighted average [member]]

disclosure: IFRS 2 47 a

ifrs-full

WeightedAverageLesseesIncrementalBorrowingRateAppliedToLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16

X.XX instant

Weighted average lessee’s incremental borrowing rate applied to lease liabilities recognised at date of initial application of IFRS 16

The weighted average lessee’s incremental borrowing rate applied to lease liabilities recognised in the statement of financial position at the date of initial application of IFRS 16. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment.

disclosure: IFRS 16 C12 a

ifrs-full

WeightedAverageMember

member

Weighted average [member]

This member stands for an average in which each quantity to be averaged is assigned a weight that determines the relative effect of each quantity on the average.

example: IFRS 13 IE63, example: IFRS 13 B6, disclosure: IFRS 14 33 b, disclosure: IFRS 17 120 – Effective 2021-01-01, common practice: IFRS 7 7

ifrs-full

WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019

DUR

Weighted average remaining contractual life of outstanding share options

The weighted average remaining contractual life of outstanding share options. [Refer: Weighted average [member]]

disclosure: IFRS 2 45 d

ifrs-full

WeightedAverageSharePrice2019

X.XX duration

Weighted average share price

The weighted average share price. [Refer: Weighted average [member]]

disclosure: IFRS 2 45 c

ifrs-full

WeightedAverageSharePriceShareOptionsGranted2019

X.XX duration

Weighted average share price, share options granted

The weighted average share price used as input to the option pricing model to calculate the fair value of share options granted. [Refer: Option pricing model [member]; Weighted average [member]]

disclosure: IFRS 2 47 a i

ifrs-full

WeightedAverageShares

shares

Weighted average number of ordinary shares outstanding

The number of ordinary shares outstanding at the beginning of the period, adjusted by the number of ordinary shares bought back or issued during the period multiplied by a time-weighting factor.

disclosure: IAS 33 70 b

ifrs-full

WeightedAverageSharesAndAdjustedWeightedAverageSharesAbstract

Weighted average ordinary shares and adjusted weighted average ordinary shares [abstract]

ifrs-full

WhollyOrPartlyFundedDefinedBenefitPlansMember

member

Wholly or partly funded defined benefit plans [member]

This member stands for wholly funded or partly funded defined benefit plans. [Refer: Defined benefit plans [member]]

example: IAS 19 138 e

ifrs-full

WhollyUnfundedDefinedBenefitPlansMember

member

Wholly unfunded defined benefit plans [member]

This member stands for wholly unfunded defined benefit plans. [Refer: Defined benefit plans [member]]

example: IAS 19 138 e

ifrs-full

WorkInProgress

X instant, debit

Current work in progress

A classification of current inventory representing the amount of assets currently in production, which require further processes to be converted into finished goods or services. [Refer: Current finished goods; Inventories]

example: IAS 1 78 c, common practice: IAS 2 37

ifrs-full

WritedownsReversalsOfInventories

X duration, debit

Write-downs (reversals of write-downs) of inventories

The amount recognised resulting from the write-down of inventories to net realisable value or reversals of those write-downs. [Refer: Inventories]

disclosure: IAS 1 98 a

ifrs-full

WritedownsReversalsOfPropertyPlantAndEquipment

X duration

Write-downs (reversals of write-downs) of property, plant and equipment

The amount recognised resulting from the write-down of property, plant and equipment to its recoverable amount or reversals of those write-downs. [Refer: Property, plant and equipment]

disclosure: IAS 1 98 a

ifrs-full

WritedownsReversalsOfWritedownsOfInventoriesAbstract

Write-downs (reversals of write-downs) of inventories [abstract]

ifrs-full

WritedownsReversalsOfWritedownsOfPropertyPlantAndEquipmentAbstract

Write-downs (reversals of write-downs) of property, plant and equipment [abstract]

ifrs-full

WrittenPutOptionsMember

member

Written put options [member]

This member stands for derivative financial contracts sold that oblige the entity to purchase an underlying asset at a specified strike price if the other party exercises the option. [Refer: Derivatives [member]]

example: IFRS 7 IG40B, example: IFRS 7 B33

ifrs-full

YearsOfInsuranceClaimAxis

axis

Years of insurance claim [axis]

The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.

disclosure: IFRS 17 130 – Effective 2021-01-01

ifrs-full

YieldUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItems

X.XX instant

Yield used to discount cash flows that do not vary based on returns on underlying items

The yield used to discount cash flows that do not vary based on the returns on underlying items, applying paragraph 36 of IFRS 17. Underlying items are items that determine some of the amounts payable to a policyholder. Underlying items can comprise any items; for example a reference portfolio of assets, the net assets of the entity, or a specified subset of the net assets of the entity.

disclosure: IFRS 17 120 – Effective 2021-01-01’

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