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 AccumulatedAllowanceForUncollectibleMinimumLeasePaymentsReceivable X instant credit Accumulated allowance for uncollectible minimum lease payments receivable The amount of accumulated allowance for uncollectible minimum lease payments receivable. Minimum lease payments are payments over the lease term that the lessee is or can be required to make, excluding contingent rent, costs for services and taxes to be paid by and reimbursed to the lessor, together with: (a) for a lessee, any amounts guaranteed by the lessee or by a party related to the lessee; or (b) for a lessor, any residual value guaranteed to the lessor by: (i) the lessee; (ii) a party related to the lessee; or (iii) a third party unrelated to the lessor that is financially capable of discharging the obligations under the guarantee. disclosure: IAS 17 47 d - Expiry date 2019.01.01

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 - Effective 2018.01.01

ifrs-full AccumulatedChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstruments X instant Accumulated increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss related credit derivatives or similar instruments 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 - Effective 2018.01.01

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 - Effective 2018.01.01

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 2018.01.01

ifrs-full AccumulatedChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments X instant Accumulated increase (decrease) in fair value of loans or receivables related credit derivatives or similar instruments 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 2018.01.01

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 17 32 - Expiry date 2019.01.01, 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 17 32 - Expiry date 2019.01.01, 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 - Effective 2018.01.01

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 - Effective 2018.01.01

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 - Effective 2018.01.01

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 - Effective 2018.01.01

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 17 32 - Expiry date 2019.01.01, 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 - Effective 2018.01.01, example: IFRS 7 35N - Effective 2018.01.01, example: IFRS 7 IG29 b - Expiry date 2018.01.01, example: IFRS 7 37 b - Expiry date 2018.01.01

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

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

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

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 ActuarialAssumptionOfLifeExpectancyAfterRetirement 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 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 ActuarialAssumptionOfRetirementAge 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 2018.01.01

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 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, example: IFRS 4 37 e

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

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 - Effective 2019.01.01

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 2018.01.01

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 AdjustmentToMidmarketConsensusPriceSignificantUnobservableInputsAssets X.XX duration Adjustment to mid-market consensus price, significant unobservable inputs, assets Adjustment to a mid-market consensus (non-binding) price used as a significant Level 3 unobservable input for assets. [Refer: Level 3 of fair value hierarchy [member]] example: IFRS 13 B36 c

ifrs-full AdjustmentToMidmarketConsensusPriceSignificantUnobservableInputsEntitysOwnEquityInstruments X.XX duration Adjustment to mid-market consensus price, significant unobservable inputs, entity's own equity instruments Adjustment to a mid-market consensus (non-binding) price used as a significant Level 3 unobservable input for entity's own equity instruments. [Refer: Level 3 of fair value hierarchy [member]; Entity's own equity instruments [member]] example: IFRS 13 B36 c

ifrs-full AdjustmentToMidmarketConsensusPriceSignificantUnobservableInputsLiabilities X.XX duration Adjustment to mid-market consensus price, significant unobservable inputs, liabilities Adjustment to a mid-market consensus (non-binding) price used as a significant Level 3 unobservable input for liabilities. [Refer: Level 3 of fair value hierarchy [member]] 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 equity. [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 AdvancesReceivedForContractsInProgress X instant credit Advances received for contracts in progress The amount of advances received by the entity before the related work is performed on construction contracts. disclosure: IFRIC 15 21 b - Expiry date 2018.01.01, disclosure: IAS 11 40 b - Expiry date 2018.01.01

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. It also represents the standard value for the ‘Continuing and discontinued operations’ axis if no other member is used. [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

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

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: IAS 17 31 b - Expiry date 2019.01.01, disclosure: IAS 17 35 a - Expiry date 2019.01.01, disclosure: IAS 17 47 a - Expiry date 2019.01.01, disclosure: IAS 17 56 a - Expiry date 2019.01.01, disclosure: IFRS 15 120 b i - Effective 2018.01.01, disclosure: IFRS 16 97 - Effective 2019.01.01, disclosure: IFRS 16 94 - Effective 2019.01.01, example: IFRS 7 B11, example: IFRS 7 B35, disclosure: IFRS 7 23B a - Effective 2018.01.01

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 AircraftUnderFinanceLeaseMember member Aircraft under finance lease [member] This member stands for aircraft held by the entity under a finance lease. [Refer: Aircraft [member]] common practice: IAS 16 37 e - Expiry date 2019.01.01

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 - Effective 2018.01.01, 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 2018.01.01

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 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 - Effective 2018.01.01

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, example: IFRS 4 37 e

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

ifrs-full AmountByWhichFinancialAssetsRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk X instant Amount by which financial assets designated as measured at fair value through profit or loss related credit derivatives or similar instruments 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 - Effective 2018.01.01

ifrs-full AmountByWhichLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk X instant Amount by which loans or receivables related credit derivatives or similar instruments 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 2018.01.01

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 - Effective 2018.01.01

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 AmountRecognisedAsIncomeFromArrangementInvolvingLegalFormOfLease X duration credit Amount recognised as income from arrangement involving legal form of lease The amount recognised as income from arrangements involving the legal form of a lease. disclosure: SIC 27 10 b - Expiry date 2019.01.01

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 - Effective 2018.01.01, disclosure: IFRS 7 24E a - Effective 2018.01.01

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 - Effective 2018.01.01

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 - Effective 2018.01.01

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 - Effective 2018.01.01

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

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, example: IFRS 4 37 e

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 - Effective 2018.01.01

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 - Effective 2018.01.01

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 2018.01.01

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 2018.01.01

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 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01

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 2018.01.01, example: IFRS 7 36 c - Expiry date 2018.01.01

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 2018.01.01

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 area 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 ArrangementsInvolvingLegalFormOfLeaseAxis axis Arrangements involving legal form of lease [axis] The axis of 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 27 10 - Expiry date 2019.01.01

ifrs-full ArrangementsInvolvingLegalFormOfLeaseMember member Arrangements involving legal form of lease [member] This member stands for all arrangements involving legal forms of lease. For example, an entity may lease assets to an investor and lease the same assets back, or alternatively, legally sell assets and lease the same assets back. The form of each arrangement and its terms and conditions can vary significantly. It also represents the standard value for the ‘Arrangements involving legal form of lease’ axis if no other member is used. disclosure: SIC 27 10 - Expiry date 2019.01.01

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 that securities that are backed by underlying assets constitute of 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 resources: (a) controlled by the entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity. 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

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 hel