Prefix Element name/role URI Element type and attributes Label type Label content References

ifrs-full AbnormallyLargeChangesInAssetPricesOrForeignExchangeRatesMember member label Abnormally large changes in asset prices or foreign exchange rates [member] example: IAS 10.22

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

ifrs-full AccountingEstimatesAxis axis label Accounting estimates [axis] Disclosure: IAS 8.39

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

ifrs-full AccountingEstimatesMember member [default] label Accounting estimates [member] Disclosure: IAS 8.39

documentation Expiry date 2023-01-01: 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. Effective 2023-01-01: This member stands for monetary amounts in financial statements that are subject to measurement uncertainty. It also represents the standard value for the ‘Accounting estimates’ axis if no other member is used

ifrs-full AccountingProfit X duration, credit label Accounting profit Disclosure: IAS 12.81 c (i), Disclosure: IAS 12.81 c (ii)

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

ifrs-full Accruals X instant, credit label Accruals Common practice: IAS 1.78

documentation 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.

ifrs-full AccrualsAndDeferredIncomeIncludingContractLiabilities X instant, credit label Accruals and deferred income including contract liabilities Common practice: IAS 1.55, Common practice: IAS 1.78

documentation The amount of accruals and deferred income, including contract liabilities. [Refer: Accruals; Deferred income including contract liabilities]

totalLabel Total accruals and deferred income including contract liabilities

ifrs-full AccrualsAndDeferredIncomeIncludingContractLiabilitiesAbstract label Accruals and deferred income including contract liabilities [abstract]

ifrs-full AccrualsClassifiedAsCurrent X instant, credit label Accruals classified as current Common practice: IAS 1.78

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

ifrs-full AccrualsClassifiedAsNoncurrent X instant, credit label Accruals classified as non-current Common practice: IAS 1.78

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

ifrs-full AccruedIncomeIncludingContractAssets X instant, debit label Accrued income including contract assets Common practice: IAS 1.55, Common practice: IAS 1.78

documentation The amount of assets representing income that has been earned but is not yet a receivable, including contract assets. [Refer: Contract assets]

totalLabel Total accrued income including contract assets

ifrs-full AccruedIncomeIncludingContractAssetsAbstract label Accrued income including contract assets [abstract]

ifrs-full AccruedIncomeOtherThanContractAssets X instant, debit label Accrued income other than contract assets Common practice: IAS 1.55, Common practice: IAS 1.78

documentation The amount of assets representing income that has been earned but is not yet a receivable, other than contract assets. [Refer: Contract assets]

ifrs-full AccumulatedChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssets X instant, debit label 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 Disclosure: IFRS 7.9 c

documentation 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]

ifrs-full AccumulatedChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstruments X instant label 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 Disclosure: IFRS 7.9 d

documentation 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]

ifrs-full AccumulatedChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiability X instant, credit label Accumulated increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability Disclosure: IFRS 7.10 A a, Disclosure: IFRS 7.10 a

documentation 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]

ifrs-full AccumulatedChangesInFairValueOfLoanOrReceivableAttributableToChangesInCreditRiskOfFinancialAssets X instant, debit label Accumulated increase (decrease) in fair value of loan or receivable, attributable to changes in credit risk of financial assets Disclosure: Expiry date 2023-01-01 IFRS 7.9 c

documentation 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]]

ifrs-full AccumulatedChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments X instant label Accumulated increase (decrease) in fair value of credit derivatives or similar instruments related to loans or receivables Disclosure: Expiry date 2023-01-01 IFRS 7.9 d

documentation 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]

ifrs-full AccumulatedDepreciationAmortisationAndImpairmentMember member label Accumulated depreciation, amortisation and impairment [member] Disclosure: IAS 16.73 d, Disclosure: IAS 16.75 b, Disclosure: IAS 38.118 c, Disclosure: IAS 40.79 c, Disclosure: IAS 41.54 f

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

ifrs-full AccumulatedDepreciationAndAmortisationMember member label Accumulated depreciation and amortisation [member] Common practice: IAS 16.73 d, Disclosure: IAS 16.75 b, Common practice: IAS 38.118 c, Common practice: IAS 40.79 c, Common practice: IAS 41.54 f

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

ifrs-full AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountAssets X instant, debit label Accumulated fair value hedge adjustment on hedged item included in carrying amount, assets Disclosure: IFRS 7.24B a (ii)

documentation 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]]

ifrs-full AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountLiabilities X instant, credit label Accumulated fair value hedge adjustment on hedged item included in carrying amount, liabilities Disclosure: IFRS 7.24B a (ii)

documentation 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]]

ifrs-full AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesAssets X instant, debit label 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 Disclosure: IFRS 7.24B a (v)

documentation 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]]

ifrs-full AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesLiabilities X instant, credit label 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 Disclosure: IFRS 7.24B a (v)

documentation 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]]

ifrs-full AccumulatedImpairmentMember member label Accumulated impairment [member] Common practice: IAS 16.73 d, Common practice: IAS 38.118 c, Common practice: IAS 40.79 c, Common practice: IAS 41.54 f, Disclosure: IFRS 3.B67 d, Disclosure: IFRS 7.35H, Example: IFRS 7.35 N, Example: Expiry date 2023-01-01 IFRS 7.37 b, Example: Expiry date 2023-01-01 IFRS 7.IG29 b

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

ifrs-full AccumulatedOtherComprehensiveIncome X instant, credit label Accumulated other comprehensive income Common practice: IAS 1.55

documentation 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]

totalLabel Total accumulated other comprehensive income

ifrs-full AccumulatedOtherComprehensiveIncomeAbstract label Accumulated other comprehensive income [abstract]

ifrs-full AccumulatedOtherComprehensiveIncomeMember member label Accumulated other comprehensive income [member] Common practice: IAS 1.108

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

ifrs-full AcquisitionAndAdministrationExpenseRelatedToInsuranceContracts X duration, debit label Acquisition and administration expense related to insurance contracts Common practice: Expiry date 2023-01-01 IAS 1.85

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

ifrs-full AcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDate X instant, credit label Acquisition-date fair value of equity interest in acquiree held by acquirer immediately before acquisition date Disclosure: IFRS 3.B64 p (i)

documentation 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]]

ifrs-full AcquisitiondateFairValueOfTotalConsiderationTransferred X instant, credit label Consideration transferred, acquisition-date fair value Disclosure: IFRS 3.B64 f

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

totalLabel Total consideration transferred, acquisition-date fair value

ifrs-full AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract label Acquisition-date fair value of total consideration transferred [abstract]

ifrs-full AcquisitionrelatedCostsForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination X duration, debit label Acquisition-related costs for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination Disclosure: IFRS 3.B64 m

documentation 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]]

ifrs-full AcquisitionrelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination X duration, debit label Acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination Disclosure: IFRS 3.B64 m

documentation 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]]

ifrs-full AcquisitionsThroughBusinessCombinationsBiologicalAssets X duration, debit label Acquisitions through business combinations, biological assets Disclosure: IAS 41.50 e

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

ifrs-full AcquisitionsThroughBusinessCombinationsDeferredAcquisitionCostsArisingFromInsuranceContracts X duration, debit label Acquisitions through business combinations, deferred acquisition costs arising from insurance contracts Common practice: Expiry date 2023-01-01 IFRS 4.37 e

documentation 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]

ifrs-full AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill X duration, debit label Acquisitions through business combinations, intangible assets and goodwill Common practice: IAS 38.118 e (i)

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

ifrs-full AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill X duration, debit label Acquisitions through business combinations, intangible assets other than goodwill Disclosure: IAS 38.118 e (i)

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

ifrs-full AcquisitionsThroughBusinessCombinationsInvestmentProperty X duration, debit label Acquisitions through business combinations, investment property Disclosure: IAS 40.76 b, Disclosure: IAS 40.79 d (ii)

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

ifrs-full AcquisitionsThroughBusinessCombinationsLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued X duration, credit label Acquisitions through business combinations, liabilities under insurance contracts and reinsurance contracts issued Common practice: Expiry date 2023-01-01 IFRS 4.37 e

documentation 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]

ifrs-full AcquisitionsThroughBusinessCombinationsOtherProvisions X duration, credit label Acquisitions through business combinations, other provisions Common practice: IAS 37.84

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

ifrs-full AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment X duration, debit label Acquisitions through business combinations, property, plant and equipment Disclosure: IAS 16.73 e (iii)

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

ifrs-full AcquisitionsThroughBusinessCombinationsReinsuranceAssets X duration, debit label Acquisitions through business combinations, reinsurance assets Common practice: Expiry date 2023-01-01 IFRS 4.37 e

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

ifrs-full ActualClaimsThatAriseFromContractsWithinScopeOfIFRS17 X instant, debit label Actual claims that arise from contracts within scope of IFRS 17 Disclosure: Effective 2023-01-01 IFRS 17.130

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

ifrs-full ActuarialAssumptionOfDiscountRates X.XX instant label Actuarial assumption of discount rates Common practice: IAS 19.144

documentation 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]]

ifrs-full ActuarialAssumptionOfDiscountRatesMember member label Actuarial assumption of discount rates [member] Common practice: IAS 19.145

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

ifrs-full ActuarialAssumptionOfExpectedRatesOfInflation X.XX instant label Actuarial assumption of expected rates of inflation Common practice: IAS 19.144

documentation 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]]

ifrs-full ActuarialAssumptionOfExpectedRatesOfInflationMember member label Actuarial assumption of expected rates of inflation [member] Common practice: IAS 19.145

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

ifrs-full ActuarialAssumptionOfExpectedRatesOfPensionIncreases X.XX instant label Actuarial assumption of expected rates of pension increases Common practice: IAS 19.144

documentation 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]]

ifrs-full ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember member label Actuarial assumption of expected rates of pension increases [member] Common practice: IAS 19.145

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

ifrs-full ActuarialAssumptionOfExpectedRatesOfSalaryIncreases X.XX instant label Actuarial assumption of expected rates of salary increases Common practice: IAS 19.144

documentation 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]]

ifrs-full ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember member label Actuarial assumption of expected rates of salary increases [member] Common practice: IAS 19.145

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

ifrs-full ActuarialAssumptionOfLifeExpectancyAfterRetirement2019 DUR label Actuarial assumption of life expectancy after retirement Common practice: IAS 19.144

documentation 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]]

ifrs-full ActuarialAssumptionOfLifeExpectancyAfterRetirementMember member label Actuarial assumption of life expectancy after retirement [member] Common practice: IAS 19.145

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

ifrs-full ActuarialAssumptionOfMedicalCostTrendRates X.XX instant label Actuarial assumption of medical cost trend rates Common practice: IAS 19.144

documentation 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]]

ifrs-full ActuarialAssumptionOfMedicalCostTrendRatesMember member label Actuarial assumption of medical cost trend rates [member] Common practice: IAS 19.145

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

ifrs-full ActuarialAssumptionOfMortalityRates X.XX instant label Actuarial assumption of mortality rates Common practice: IAS 19.144

documentation 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]]

ifrs-full ActuarialAssumptionOfMortalityRatesMember member label Actuarial assumption of mortality rates [member] Common practice: IAS 19.145

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

ifrs-full ActuarialAssumptionOfRetirementAge2019 DUR label Actuarial assumption of retirement age Common practice: IAS 19.144

documentation 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]]

ifrs-full ActuarialAssumptionOfRetirementAgeMember member label Actuarial assumption of retirement age [member] Common practice: IAS 19.145

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

ifrs-full ActuarialAssumptionsAxis axis label Actuarial assumptions [axis] Disclosure: IAS 19.145

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

ifrs-full ActuarialAssumptionsMember member [default] label Actuarial assumptions [member] Disclosure: IAS 19.145

documentation 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.

ifrs-full ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsBeforeTaxDefinedBenefitPlans X duration, credit label Actuarial gains (losses) arising from changes in demographic assumptions, before tax, defined benefit plans Common practice: IAS 19.135 b

documentation The amount of other comprehensive income, before tax, 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: Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptions]

ifrs-full ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetDefinedBenefitLiabilityAsset (X) duration, debit label Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptions Disclosure: IAS 19.141 c (ii)

documentation 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)]

negatedLabel Increase (decrease) in net defined benefit liability (asset) resulting from actuarial losses (gains) arising from changes in demographic assumptions

ifrs-full ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetOfTaxDefinedBenefitPlans X duration, credit label Actuarial gains (losses) arising from changes in demographic assumptions, net of tax, defined benefit plans Common practice: IAS 19.135 b

documentation The amount of other comprehensive income, net of tax, 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: Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptions]

ifrs-full ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsBeforeTaxDefinedBenefitPlans X duration, credit label Actuarial gains (losses) arising from changes in financial assumptions, before tax, defined benefit plans Common practice: IAS 19.135 b

documentation The amount of other comprehensive income, before tax, 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: Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions]

ifrs-full ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset (X) duration, debit label Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions Disclosure: IAS 19.141 c (iii)

documentation 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)]

negatedLabel Increase (decrease) in net defined benefit liability (asset) resulting from actuarial losses (gains) arising from changes in financial assumptions

ifrs-full ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetOfTaxDefinedBenefitPlans X duration, credit label Actuarial gains (losses) arising from changes in financial assumptions, net of tax, defined benefit plans Common practice: IAS 19.135 b

documentation The amount of other comprehensive income, net of tax, 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: Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions]

ifrs-full ActuarialGainsLossesArisingFromExperienceAdjustmentsBeforeTaxDefinedBenefitPlans X duration, credit label Actuarial gains (losses) arising from experience adjustments, before tax, defined benefit plans Common practice: IAS 19.135 b

documentation The amount of other comprehensive income, before tax, 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: Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from experience adjustments]

ifrs-full ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset (X) duration, debit label Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from experience adjustments Common practice: IAS 19.141 c

documentation 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)]

negatedLabel Increase (decrease) in net defined benefit liability (asset) resulting from actuarial losses (gains) arising from experience adjustments

ifrs-full ActuarialGainsLossesArisingFromExperienceAdjustmentsNetOfTaxDefinedBenefitPlans X duration, credit label Actuarial gains (losses) arising from experience adjustments, net of tax, defined benefit plans Common practice: IAS 19.135 b

documentation The amount of other comprehensive income, net of tax, 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: Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from experience adjustments]

ifrs-full ActuarialPresentValueOfPromisedRetirementBenefits X instant, credit label Actuarial present value of promised retirement benefits Disclosure: IAS 26.35 d

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

ifrs-full AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets X duration label Additional allowance recognised in profit or loss, allowance account for credit losses of financial assets Common practice: Expiry date 2023-01-01 IFRS 7.16

documentation 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]

commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]

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

ifrs-full AdditionalDisclosuresRelatedToRegulatoryDeferralAccountsAbstract label Additional disclosures related to regulatory deferral accounts [abstract]

ifrs-full AdditionalInformationAboutEntityExposureToRisk text label Additional information about entity exposure to risk Disclosure: IFRS 7.35

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

ifrs-full AdditionalInformationAboutInsuranceContractsExplanatory text block label Additional information about insurance contracts [text block] Disclosure: Effective 2023-01-01 IFRS 17.94

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

ifrs-full AdditionalInformationAboutNatureAndFinancialEffectOfBusinessCombination text label Additional information about nature and financial effect of business combination Disclosure: IFRS 3.63

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

ifrs-full AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory text block label Additional information about nature of and changes in risks associated with interests in structured entities [text block] Disclosure: IFRS 12.B25

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

ifrs-full AdditionalInformationAboutSharebasedPaymentArrangements text block label Additional information about share-based payment arrangements [text block] Disclosure: IFRS 2.52

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

ifrs-full AdditionalInformationAbstract label Additional information [abstract]

ifrs-full AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination X duration, credit label Additional liabilities, contingent liabilities recognised in business combination Disclosure: IFRS 3.B67 c

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

totalLabel Total additional liabilities, contingent liabilities recognised in business combination

ifrs-full AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationAbstract label Additional liabilities, contingent liabilities recognised in business combination [abstract]

ifrs-full AdditionalPaidinCapital X instant, credit label Additional paid-in capital Common practice: IAS 1.55

documentation 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.

ifrs-full AdditionalPaidinCapitalMember member label Additional paid-in capital [member] Common practice: IAS 1.108

documentation 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.

ifrs-full AdditionalProvisionsOtherProvisions X duration, credit label Additional provisions, other provisions Disclosure: IAS 37.84 b

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

totalLabel Total additional provisions, other provisions

ifrs-full AdditionalProvisionsOtherProvisionsAbstract label Additional provisions, other provisions [abstract]

ifrs-full AdditionalRecognitionGoodwill X duration, debit label Additional recognition, goodwill Disclosure: IFRS 3.B67 d (ii)

documentation 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]]

ifrs-full AdditionsFromAcquisitionsInvestmentProperty X duration, debit label Additions from acquisitions, investment property Disclosure: IAS 40.76 a, Disclosure: IAS 40.79 d (i)

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

ifrs-full AdditionsFromPurchasesBiologicalAssets X duration, debit label Additions from purchases, biological assets Disclosure: IAS 41.50 b

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

ifrs-full AdditionsFromSubsequentExpenditureRecognisedAsAssetBiologicalAssets X duration, debit label Additions from subsequent expenditure recognised as asset, biological assets Common practice: IAS 41.50

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

ifrs-full AdditionsFromSubsequentExpenditureRecognisedAsAssetInvestmentProperty X duration, debit label Additions from subsequent expenditure recognised as asset, investment property Disclosure: IAS 40.76 a, Disclosure: IAS 40.79 d (i)

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

ifrs-full AdditionsInvestmentPropertyAbstract label Additions, investment property [abstract]

ifrs-full AdditionsLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued X duration, credit label Additions other than through business combinations, liabilities under insurance contracts and reinsurance contracts issued Example: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG37 b

documentation 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]]

ifrs-full AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets X duration, debit label Additions other than through business combinations, biological assets Common practice: IAS 41.50

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

totalLabel Total additions other than through business combinations, biological assets

ifrs-full AdditionsOtherThanThroughBusinessCombinationsBiologicalAssetsAbstract label Additions other than through business combinations, biological assets [abstract]

ifrs-full AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill X duration, debit label Additions other than through business combinations, intangible assets other than goodwill Disclosure: IAS 38.118 e (i)

documentation 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]

ifrs-full AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty X duration, debit label Additions other than through business combinations, investment property Disclosure: IAS 40.76 a, Disclosure: IAS 40.79 d (i)

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

totalLabel Total additions other than through business combinations, investment property

ifrs-full AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment X duration, debit label Additions other than through business combinations, property, plant and equipment Disclosure: IAS 16.73 e (i)

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

ifrs-full AdditionsOtherThanThroughBusinessCombinationsReinsuranceAssets X duration, debit label Additions other than through business combinations, reinsurance assets Common practice: Expiry date 2023-01-01 IFRS 4.37 e

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

ifrs-full AdditionsToNoncurrentAssets X duration, debit label Additions to non-current assets other than financial instruments, deferred tax assets, net defined benefit assets, and rights arising under insurance contracts Disclosure: IFRS 8.24 b, Disclosure: IFRS 8.28 e

documentation 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]]

ifrs-full AdditionsToRightofuseAssets X duration, debit label Additions to right-of-use assets Disclosure: IFRS 16.53 h

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

ifrs-full AddressOfRegisteredOfficeOfEntity text label Address of entity’s registered office Disclosure: IAS 1.138 a

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

ifrs-full AddressWhereConsolidatedFinancialStatementsAreObtainable text label Address where consolidated financial statements are obtainable Disclosure: IAS 27.16 a

documentation 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]]

ifrs-full AdjustedWeightedAverageShares shares label Weighted average number of ordinary shares used in calculating diluted earnings per share Disclosure: IAS 33.70 b

documentation 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]]

ifrs-full AdjustmentsForAmortisationExpense X duration, debit label Adjustments for amortisation expense Common practice: IAS 7.20

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

ifrs-full AdjustmentsForAmountsTransferredToInitialCarryingAmountOfHedgedItems (X) duration, debit label 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 Disclosure: Expiry date 2023-01-01 IFRS 7.23 e

documentation 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]]

negatedLabel 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

ifrs-full AdjustmentsForCurrentTaxOfPriorPeriod X duration, debit label Adjustments for current tax of prior periods Example: IAS 12.80 b

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

ifrs-full AdjustmentsForDecreaseIncreaseInAccruedIncomeIncludingContractAssets X duration, debit label Adjustments for decrease (increase) in accrued income including contract assets Common practice: IAS 7.20 a

documentation Adjustments for the decrease (increase) in accrued income including contract assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Accrued income including contract assets; Profit (loss)]

totalLabel Total adjustments for decrease (increase) in accrued income including contract assets

ifrs-full AdjustmentsForDecreaseIncreaseInAccruedIncomeIncludingContractAssetsAbstract label Adjustments for decrease (increase) in accrued income including contract assets [abstract]

ifrs-full AdjustmentsForDecreaseIncreaseInAccruedIncomeOtherThanContractAssets X duration, debit label Adjustments for decrease (increase) in accrued income other than contract assets Common practice: IAS 7.20 a

documentation Adjustments for the decrease (increase) in accrued income other than contract assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Accrued income other than contract assets; Profit (loss)]

ifrs-full AdjustmentsForDecreaseIncreaseInBiologicalAssets X duration, debit label Adjustments for decrease (increase) in biological assets Common practice: IAS 7.20

documentation 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)]

ifrs-full AdjustmentsForDecreaseIncreaseInContractAssets X duration, debit label Adjustments for decrease (increase) in contract assets Common practice: IAS 7.20 a

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

ifrs-full AdjustmentsForDecreaseIncreaseInDerivativeFinancialAssets X duration, debit label Adjustments for decrease (increase) in derivative financial assets Common practice: IAS 7.20

documentation 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)]

ifrs-full AdjustmentsForDecreaseIncreaseInFinancialAssetsHeldForTrading X duration, debit label Adjustments for decrease (increase) in financial assets held for trading Common practice: IAS 7.20

documentation 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)]

ifrs-full AdjustmentsForDecreaseIncreaseInInventories X duration, debit label Adjustments for decrease (increase) in inventories Common practice: IAS 7.20 a

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

ifrs-full AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToBanks X duration, debit label Adjustments for decrease (increase) in loans and advances to banks Common practice: IAS 7.20

documentation 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)]

ifrs-full AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCustomers X duration, debit label Adjustments for decrease (increase) in loans and advances to customers Common practice: IAS 7.20

documentation 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)]

ifrs-full AdjustmentsForDecreaseIncreaseInOtherAssets X duration, debit label Adjustments for decrease (increase) in other assets Common practice: IAS 7.20

documentation 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)]

ifrs-full AdjustmentsForDecreaseIncreaseInOtherCurrentAssets X duration, debit label Adjustments for decrease (increase) in other current assets Common practice: IAS 7.20

documentation 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)]

ifrs-full AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables X duration, debit label Adjustments for decrease (increase) in other operating receivables Common practice: IAS 7.20 a

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

ifrs-full AdjustmentsForDecreaseIncreaseInPrepaidExpenses X duration, debit label Adjustments for decrease (increase) in prepaid expenses Common practice: IAS 7.20

documentation Adjustments for the decrease (increase) in prepaid expenses to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Current prepaid expenses; Profit (loss)]

ifrs-full AdjustmentsForDecreaseIncreaseInReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed X duration, debit label Adjustments for decrease (increase) in reverse repurchase agreements and cash collateral on securities borrowed Common practice: IAS 7.20

documentation 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)]

ifrs-full AdjustmentsForDecreaseIncreaseInTradeAccountReceivable X duration, debit label Adjustments for decrease (increase) in trade accounts receivable Common practice: IAS 7.20 a

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

ifrs-full AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables X duration, debit label Adjustments for decrease (increase) in trade and other receivables Common practice: IAS 7.20

documentation 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)]

ifrs-full AdjustmentsForDeferredTaxExpense X duration, debit label Adjustments for deferred tax expense Common practice: IAS 7.20

documentation 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)]

ifrs-full AdjustmentsForDeferredTaxOfPriorPeriods X duration, debit label Adjustments for deferred tax of prior periods Common practice: IAS 12.80

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

ifrs-full AdjustmentsForDepreciationAndAmortisationExpense X duration, debit label Adjustments for depreciation and amortisation expense Common practice: IAS 7.20 b

documentation 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)]

ifrs-full AdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss X duration, debit label Adjustments for depreciation and amortisation expense and impairment loss (reversal of impairment loss) recognised in profit or loss Common practice: IAS 7.20

documentation 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)]

ifrs-full AdjustmentsForDepreciationExpense X duration, debit label Adjustments for depreciation expense Common practice: IAS 7.20

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

ifrs-full AdjustmentsForDividendIncome X duration, credit label Adjustments for dividend income Common practice: IAS 7.20

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

ifrs-full AdjustmentsForFairValueGainsLosses X duration, debit label Adjustments for fair value losses (gains) Common practice: IAS 7.20 b

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

ifrs-full AdjustmentsForFinanceCosts X duration, debit label Adjustments for finance costs Common practice: IAS 7.20 c

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

ifrs-full AdjustmentsForFinanceIncome X duration, credit label Adjustments for finance income Common practice: IAS 7.20

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

ifrs-full AdjustmentsForFinanceIncomeCost X duration, credit label Adjustments for finance income (cost) Common practice: IAS 7.20

documentation 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)]

ifrs-full AdjustmentsForGainLossOnDisposalOfInvestmentsInSubsidiariesJointVenturesAndAssociates X duration, credit label Adjustments for gain (loss) on disposal of investments in subsidiaries, joint ventures and associates Common practice: IAS 7.20

documentation 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 reported in separate financial statements; Profit (loss)]

ifrs-full AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment X duration, credit label Adjustments for gain (loss) on disposals, property, plant and equipment Common practice: IAS 7.20

documentation 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]

ifrs-full AdjustmentsForGainsLossesOnChangeInFairValueLessCostsToSellBiologicalAssets X duration, credit label Adjustments for gains (losses) on change in fair value less costs to sell, biological assets Common practice: IAS 7.20

documentation 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)]

ifrs-full AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives X duration, credit label Adjustments for gains (losses) on change in fair value of derivatives Common practice: IAS 7.20

documentation 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)]

ifrs-full AdjustmentsForGainsLossesOnFairValueAdjustmentInvestmentProperty X duration, credit label Adjustments for gains (losses) on fair value adjustment, investment property Common practice: IAS 7.20

documentation 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)]

ifrs-full AdjustmentsForImpairmentLossRecognisedInProfitOrLossGoodwill X duration, debit label Adjustments for impairment loss recognised in profit or loss, goodwill Common practice: IAS 7.20

documentation 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]

ifrs-full AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss X duration, debit label Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss Common practice: IAS 7.20 b

documentation 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]

ifrs-full AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossExplorationAndEvaluationAssets X duration, debit label Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, exploration and evaluation assets Common practice: IAS 7.20

documentation 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]

ifrs-full AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInventories X duration, debit label Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, inventories Common practice: IAS 7.20

documentation 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]

ifrs-full AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances X duration, debit label Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances Common practice: IAS 7.20

documentation 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]

ifrs-full AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment X duration, debit label Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, property, plant and equipment Common practice: IAS 7.20

documentation 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]

ifrs-full AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeAndOtherReceivables X duration, debit label Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss, trade and other receivables Common practice: IAS 7.20

documentation 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]

ifrs-full AdjustmentsForIncomeTaxExpense X duration, debit label Adjustments for income tax expense Disclosure: IAS 7.35

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

ifrs-full AdjustmentsForIncreaseDecreaseInContractLiabilities X duration, debit label Adjustments for increase (decrease) in contract liabilities Common practice: IAS 7.20 a

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

ifrs-full AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilities X duration, debit label Adjustments for increase (decrease) in deferred income including contract liabilities Common practice: IAS 7.20 a

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

totalLabel Total adjustments for increase (decrease) in deferred income including contract liabilities

ifrs-full AdjustmentsForIncreaseDecreaseInDeferredIncomeIncludingContractLiabilitiesAbstract label Adjustments for increase (decrease) in deferred income including contract liabilities [abstract]

ifrs-full AdjustmentsForIncreaseDecreaseInDeferredIncomeOtherThanContractLiabilities X duration, debit label Adjustments for increase (decrease) in deferred income other than contract liabilities Common practice: IAS 7.20 a

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

ifrs-full AdjustmentsForIncreaseDecreaseInDepositsFromBanks X duration, debit label Adjustments for increase (decrease) in deposits from banks Common practice: IAS 7.20

documentation 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)]

ifrs-full AdjustmentsForIncreaseDecreaseInDepositsFromCustomers X duration, debit label Adjustments for increase (decrease) in deposits from customers Common practice: IAS 7.20

documentation 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)]

ifrs-full AdjustmentsForIncreaseDecreaseInDerivativeFinancialLiabilities X duration, debit label Adjustments for increase (decrease) in derivative financial liabilities Common practice: IAS 7.20

documentation 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)]

ifrs-full AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities X duration, debit label Adjustments for increase (decrease) in employee benefit liabilities Common practice: IAS 7.20

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

ifrs-full AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesHeldForTrading X duration, debit label Adjustments for increase (decrease) in financial liabilities held for trading Common practice: IAS 7.20

documentation 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)]

ifrs-full AdjustmentsForIncreaseDecreaseInInsuranceReinsuranceAndInvestmentContractLiabilities X duration, debit label Adjustments for increase (decrease) in insurance, reinsurance and investment contract liabilities Common practice: IAS 7.20

documentation 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)]

ifrs-full AdjustmentsForIncreaseDecreaseInOtherCurrentLiabilities X duration, debit label Adjustments for increase (decrease) in other current liabilities Common practice: IAS 7.20

documentation 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)]

ifrs-full AdjustmentsForIncreaseDecreaseInOtherLiabilities X duration, debit label Adjustments for increase (decrease) in other liabilities Common practice: IAS 7.20

documentation 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)]

ifrs-full AdjustmentsForIncreaseDecreaseInOtherOperatingPayables X duration, debit label Adjustments for increase (decrease) in other operating payables Common practice: IAS 7.20 a

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

ifrs-full AdjustmentsForIncreaseDecreaseInRepurchaseAgreementsAndCashCollateralOnSecuritiesLent X duration, debit label Adjustments for increase (decrease) in repurchase agreements and cash collateral on securities lent Common practice: IAS 7.20

documentation 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)]

ifrs-full AdjustmentsForIncreaseDecreaseInTradeAccountPayable X duration, debit label Adjustments for increase (decrease) in trade accounts payable Common practice: IAS 7.20 a

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

ifrs-full AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables X duration, debit label Adjustments for increase (decrease) in trade and other payables Common practice: IAS 7.20

documentation 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)]

ifrs-full AdjustmentsForIncreaseInOtherProvisionsArisingFromPassageOfTime X duration, debit label Adjustments for increase in other provisions arising from passage of time Common practice: IAS 7.20

documentation 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]]

ifrs-full AdjustmentsForInterestExpense X duration, debit label Adjustments for interest expense Common practice: IAS 7.20

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

ifrs-full AdjustmentsForInterestIncome X duration, credit label Adjustments for interest income Common practice: IAS 7.20

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

ifrs-full AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets X duration, debit label Adjustments for losses (gains) on disposal of non-current assets Common practice: IAS 7.14

documentation 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)]

ifrs-full AdjustmentsForProvisions X duration, debit label Adjustments for provisions Common practice: IAS 7.20 b

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

ifrs-full AdjustmentsForReconcileProfitLoss X duration, debit label Adjustments to reconcile profit (loss) Disclosure: IAS 7.20

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

totalLabel Total adjustments to reconcile profit (loss)

ifrs-full AdjustmentsForReconcileProfitLossAbstract label Adjustments to reconcile profit (loss) [abstract]

ifrs-full AdjustmentsForSharebasedPayments X duration, debit label Adjustments for share-based payments Common practice: IAS 7.20 b

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

ifrs-full AdjustmentsForUndistributedProfitsOfAssociates (X) duration, credit label Adjustments for undistributed profits of associates Common practice: IAS 7.20 b

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

negatedLabel Adjustments for undistributed profits of associates

ifrs-full AdjustmentsForUndistributedProfitsOfInvestmentsAccountedForUsingEquityMethod X duration, credit label Adjustments for undistributed profits of investments accounted for using equity method Common practice: IAS 7.20

documentation 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)]

ifrs-full AdjustmentsForUnrealisedForeignExchangeLossesGains X duration, debit label Adjustments for unrealised foreign exchange losses (gains) Example: IAS 7 – A Statement of cash flows for an entity other than a financial institution, Common practice: IAS 7.20 b

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

ifrs-full AdjustmentsToProfitLossForInterestAndDividendsOnEquityInstrumentsOtherThanPreferenceSharesAndParticipatingEquityInstruments (X) duration, debit label Adjustments to profit (loss) for interest and dividends on equity instruments, other than preference shares and participating equity instruments Common practice: IAS 33.70 a

documentation The adjustment to reconcile profit (loss) attributable to the parent entity to the numerator used in calculating basic earnings (loss) resulting from interest and dividends on equity instruments other than preference shares and participating equity instruments.

negatedLabel Adjustments to profit (loss) for interest and dividends on equity instruments, other than preference shares and participating equity instruments

ifrs-full AdjustmentsToReconcileProfitLossAttributableToOwnersOfParentToNumeratorUsedInCalculatingBasicEarningsPerShare (X) duration, debit label Adjustments to reconcile profit (loss) attributable to owners of parent to numerator used in calculating basic earnings per share Disclosure: IAS 33.70 a

documentation The adjustment to reconcile profit (loss) attributable to the parent entity to the numerator used in calculating basic earnings per share. It represents the aggregate of the reconciliation amounts for all classes of instruments that affect basic earnings per share.

negatedTotalLabel Total adjustments to reconcile profit (loss) attributable to owners of parent to numerator used in calculating basic earnings per share

ifrs-full AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital X duration, debit label Adjustments to reconcile profit (loss) other than changes in working capital Common practice: IAS 7.20

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

ifrs-full AdjustmentsToReconcileProfitLossToNumeratorUsedInCalculatingBasicEarningsPerShareAbstract label Adjustments to reconcile profit (loss) to numerator used in calculating basic earnings per share [abstract]

ifrs-full AdjustmentsToReconcileProfitLossToNumeratorUsedInCalculatingEarningsPerShareAbstract label Adjustments to reconcile profit (loss) to numerator used in calculating earnings per share [abstract]

ifrs-full AdjustmentToCarryingAmountsReportedUnderPreviousGAAP X instant, debit label Aggregate adjustment to carrying amounts of investments reported under previous GAAP Disclosure: IFRS 1.31 c

documentation 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 reported in separate financial statements; IFRSs [member]]

ifrs-full AdjustmentToMidmarketConsensusPriceMeasurementInputMember member label Adjustment to mid-market consensus price, measurement input [member] Example: IFRS 13.B36 c

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

ifrs-full AdjustmentToProfitLossForPreferenceShareDividends (X) duration, debit label Adjustment to profit (loss) for preference share dividends Example: IAS 33 -, Example: 12 Calculation and presentation of basic and diluted earnings per share (comprehensive, Example:, Example: IAS 33.70 a

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

negatedLabel Adjustment to profit (loss) for preference share dividends

ifrs-full AdministrationCostsNotReflectedInReturnOnPlanAssetsDefinedBenefitPlans X duration, debit label Administration costs not reflected in return on plan assets, defined benefit plans Common practice: IAS 19.135 b

documentation The amount of administration costs in the current period related to defined benefit plans that are not reflected in the return on plan assets. [Refer: Administrative expenses; Post-employment benefit expense in profit or loss, defined benefit plans] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from administration costs not reflected in return on plan assets; Return on plan assets excluding interest income or expense, net of tax, defined benefit plans; Return on plan assets excluding interest income or expense, before tax, defined benefit plans]

ifrs-full AdministrativeExpense (X) duration, debit label Administrative expenses Example: IAS 1.103, Disclosure: IAS 1.99, Disclosure: IAS 26.35 b (vi)

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

negatedLabel Administrative expenses

ifrs-full Advances X instant, credit label Advances received, representing contract liabilities for performance obligations satisfied at point in time Common practice: IAS 1.55, Common practice: IAS 1.78

documentation The amount of advances received representing contract liabilities for performance obligations satisfied at a point in time. [Refer: Contract liabilities; Performance obligations satisfied at point in time [member]]

ifrs-full AdvertisingExpense X duration, debit label Advertising expense Common practice: IAS 1.112 c

documentation The amount of expense arising from advertising.

ifrs-full AggregateAdjustmentToCarryingValueReportedUnderPreviousGAAPMember member label Aggregate adjustment to carrying amounts reported under previous GAAP [member] Disclosure: IFRS 1.30 b

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

ifrs-full AggregateContinuingAndDiscontinuedOperationsMember member label Aggregate continuing and discontinued operations [member] Disclosure: IFRS 5 – Presentation and disclosu

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

ifrs-full AggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised X instant label Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss Disclosure: IFRS 7.28 b

documentation 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]]

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

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

ifrs-full AggregatedIndividuallyImmaterialAssociatesMember member label Aggregated individually immaterial associates [member] Disclosure: IFRS 12.21 c (ii), Disclosure: Expiry date 2023-01-01 IFRS 4.39 J b, Disclosure: Effective on first application of IFRS 9 IFRS 4.39M b

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

ifrs-full AggregatedIndividuallyImmaterialBusinessCombinationsMember member label Aggregated individually immaterial business combinations [member] Disclosure: IFRS 3.B65

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

ifrs-full AggregatedIndividuallyImmaterialJointVenturesMember member label Aggregated individually immaterial joint ventures [member] Disclosure: IFRS 12.21 c (i), Disclosure: Expiry date 2023-01-01 IFRS 4.39 J b, Disclosure: Effective on first application of IFRS 9 IFRS 4.39M b

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

ifrs-full AggregatedMeasurementMember member [default] label Aggregated measurement [member] Disclosure: IAS 40.32 A, Disclosure: IAS 41.50, Disclosure: IFRS 13.93 a

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

ifrs-full AggregatedTimeBandsMember member label Aggregated time bands [member] Disclosure: IAS 1.61, Example: IAS 19.147 c, Disclosure: IFRS 15.120 b (i), Disclosure: IFRS 16.94, Disclosure: IFRS 16.97, Disclosure: Effective 2023-01-01 IFRS 17.109, Disclosure: Effective 2023-01-01 IFRS 17.109 A, Disclosure: Effective 2023-01-01 IFRS 17.120, Disclosure: Effective 2023-01-01 IFRS 17.132 b, Disclosure: IFRS 7.23B a, Example: IFRS 7.B11, Example: IFRS 7.B35

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

ifrs-full AggregateNotSignificantIndividualAssetsOrCashgeneratingUnitsMember member label Aggregate cash-generating units for which amount of goodwill or intangible assets with indefinite useful lives is not significant [member] Disclosure: IAS 36.135

documentation 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]

ifrs-full AggregateOfFairValuesMember member [default] label Aggregate of fair values [member] Disclosure: IFRS 1.30 a

documentation 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.

ifrs-full AgriculturalProduceByGroupAxis axis label Agricultural produce by group [axis] Common practice: IAS 41.46 b (ii)

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

ifrs-full AgriculturalProduceGroupMember member [default] label Agricultural produce, group [member] Common practice: IAS 41.46 b (ii)

documentation 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]

ifrs-full Aircraft X instant, debit label Aircraft Example: IAS 16.37 e

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

ifrs-full AircraftMember member label Aircraft [member] Example: IAS 16.37 e

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

ifrs-full AirportLandingRightsMember member label Airport landing rights [member] Common practice: IAS 38.119

documentation This member stands for airport landing rights.

ifrs-full AllLevelsOfFairValueHierarchyMember member [default] label All levels of fair value hierarchy [member] Disclosure: IAS 19.142, Disclosure: IFRS 13.93 b

documentation 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.

ifrs-full AllOtherSegmentsMember member label All other segments [member] Disclosure: IFRS 15.115, Disclosure: IFRS 8.16

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

ifrs-full AllowanceAccountForCreditLossesOfFinancialAssets X instant, credit label Allowance account for credit losses of financial assets Disclosure: Expiry date 2023-01-01 IFRS 7.16

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

periodStartLabel Allowance account for credit losses of financial assets at beginning of period

periodEndLabel Allowance account for credit losses of financial assets at end of period

ifrs-full AllowanceForCreditLossesMember member label Allowance for credit losses [member] Common practice: IAS 12.81 g

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

ifrs-full AllTypesOfDepositaryReceiptsMember member label All types of depositary receipts [member] Common practice: IAS 1.112 c

documentation This member stands for all types of depositary receipts.

ifrs-full AllYearsOfInsuranceClaimMember member [default] label All years of insurance claim [member] Disclosure: Effective 2023-01-01 IFRS 17.130

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

ifrs-full AmortisationAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomers X duration, debit label Amortisation, assets recognised from costs incurred to obtain or fulfil contracts with customers Disclosure: IFRS 15.128 b

documentation 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]

ifrs-full AmortisationDeferredAcquisitionCostsArisingFromInsuranceContracts (X) duration, credit label Amortisation, deferred acquisition costs arising from insurance contracts Example: Expiry date 2023-01-01 IFRS 4.37 e, Example: Expiry date 2023-01-01 IFRS 4.IG39 c

documentation 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]]

negatedLabel Amortisation, deferred acquisition costs arising from insurance contracts

ifrs-full AmortisationExpense X duration, debit label Amortisation expense Common practice: IAS 1.112 c

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

ifrs-full AmortisationIntangibleAssetsOtherThanGoodwill (X) duration label Amortisation, intangible assets other than goodwill Disclosure: IAS 38.118 e (vi)

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

commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]

negatedLabel Amortisation, intangible assets other than goodwill

ifrs-full AmortisationMethodIntangibleAssetsOtherThanGoodwill text label Amortisation method, intangible assets other than goodwill Disclosure: IAS 38.118 b

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

ifrs-full AmortisationOfGainsAndLossesArisingOnBuyingReinsurance X duration, debit label Amortisation of losses (gains) arising on buying reinsurance Disclosure: Expiry date 2023-01-01 IFRS 4.37 b (ii)

documentation 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]

ifrs-full AmortisationRateIntangibleAssetsOtherThanGoodwill X.XX duration label Amortisation rate, intangible assets other than goodwill Disclosure: IAS 38.118 a

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

ifrs-full AmountByWhichFinancialAssetsRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk X instant label 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 Disclosure: IFRS 7.9 b

documentation 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]

commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]

ifrs-full AmountByWhichLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk X instant label Amount by which credit derivatives or similar instruments related to loans or receivables mitigate maximum exposure to credit risk Disclosure: Expiry date 2023-01-01 IFRS 7.9 b

documentation 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]]

commentaryGuidance A positive XBRL value should normally be entered for this element. A negative XBRL value may need to be entered if this element is used with the members referenced. [Refer: Accumulated depreciation and amortisation [member]; Accumulated depreciation, amortisation and impairment [member]; Accumulated impairment [member]; Aggregate adjustment to carrying amounts reported under previous GAAP [member]; Effect of asset ceiling [member]; Effect of transition to IFRSs [member]; Elimination of intersegment amounts [member]; Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]; Financial forecast of profit (loss) for cash-generating unit, measurement input [member]; Increase (decrease) due to changes in accounting policy [member]; Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]; Increase (decrease) due to changes in accounting policy required by IFRSs [member]; Increase (decrease) due to corrections of prior period errors [member]; Increase (decrease) due to departure from requirement of IFRS [member]; Increase (decrease) due to voluntary changes in accounting policy [member]; Material reconciling items [member]; Plan assets [member]; Present value of defined benefit obligation [member]; Redesignated amount [member]; Reinsurer’s share of amount arising from insurance contracts [member]; Risk diversification effect [member]; Treasury shares [member]]

ifrs-full AmountByWhichRegulatoryDeferralAccountCreditBalanceHasBeenReducedBecauseItIsNoLongerFullyReversible X instant, debit label Amount by which regulatory deferral account credit balance has been reduced because it is no longer fully reversible Disclosure: IFRS 14.36

documentation 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]

ifrs-full AmountByWhichRegulatoryDeferralAccountDebitBalanceHasBeenReducedBecauseItIsNoLongerFullyRecoverable X instant, credit label Amount by which regulatory deferral account debit balance has been reduced because it is no longer fully recoverable Disclosure: IFRS 14.36

documentation 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]

ifrs-full AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount X instant, debit label Amount by which unit’s recoverable amount exceeds its carrying amount Disclosure: IAS 36.134 f (i), Disclosure: IAS 36.135 e (i)

documentation 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]]

ifrs-full AmountByWhichValueAssignedToKeyAssumptionMustChangeInOrderForUnits