Commission Delegated Regulation (EU) 2020/1989 of 6 November 2020 amending Delegated Regulation (EU) 2019/815 as regards the 2020 update of the taxonomy laid down in the regulatory technical standards for the single electronic reporting format (Text with EEA relevance)
Date: 2020-11-06
Institutions: Directorate-General for Financial Stability, Financial Services and Capital Markets Union, European Commission
Subjects: Internet, closing of accounts, data processing, financial accounting, financial legislation, hypertext, issue of securities, programming language, technical standard








L_2020429EN.01000101.xml










18.12.2020   


EN


Official Journal of the European Union


L 429/1








            COMMISSION DELEGATED REGULATION (EU) 2020/1989
of 6 November 2020
         
amending Delegated Regulation (EU) 2019/815 as regards the 2020 update of the taxonomy laid down in the regulatory technical standards for the single electronic reporting format
(Text with EEA relevance)


THE EUROPEAN COMMISSION,

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


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

Whereas:







(1)


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












(2)


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












(3)


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












(4)


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












(5)


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












(6)


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












(7)


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












(8)


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





HAS ADOPTED THIS REGULATION:



Article 1

Amendments to Delegated Regulation (EU) 2019/815

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






(1)


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










(2)


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






Article 2

Transitional provision

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


Article 3

Entry into force and application

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
It shall apply from 1 January 2021 to annual financial reports containing financial statements for financial years beginning on or after 1 January 2021.
However, Article 2 shall apply from the date of entry into force of this Regulation.




This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 6 November 2020.


For the Commission


The President

Ursula VON DER LEYEN
            





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

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

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

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

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

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




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






(1)


the definition of esef_cor is replaced by the following:

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










(2)


the definition of esef_all is replaced by the following:

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










(3)


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

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










(4)


the following copyright notice is added:

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









ANNEX II




                     ‘ANNEX VI

Schema of the core taxonomy


Table


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











Prefix


Element name/role URI


Element type and attributes


Label


Documentation label


References




ifrs-full


AbnormallyLargeChangesInAssetPricesOrForeignExchangeRatesMember


member


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


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


example: IAS 10 22 g




ifrs-full


AccountingEstimatesAxis


axis


Accounting estimates [axis]


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


disclosure: IAS 8 39




ifrs-full


AccountingEstimatesMember


member


Accounting estimates [member]


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


disclosure: IAS 8 39




ifrs-full


AccountingProfit


X duration, credit


Accounting profit


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


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




ifrs-full


Accruals


X instant, credit


Accruals


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


common practice: IAS 1 78




ifrs-full


AccrualsAndDeferredIncome


X instant, credit


Accruals and deferred income


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


common practice: IAS 1 78




ifrs-full


AccrualsAndDeferredIncomeAbstract


 


Accruals and deferred income [abstract]


 


 




ifrs-full


AccrualsAndDeferredIncomeClassifiedAsCurrent


X instant, credit


Accruals and deferred income classified as current


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


common practice: IAS 1 78




ifrs-full


AccrualsAndDeferredIncomeClassifiedAsCurrentAbstract


 


Accruals and deferred income classified as current [abstract]


 


 




ifrs-full


AccrualsAndDeferredIncomeClassifiedAsNoncurrent


X instant, credit


Accruals and deferred income classified as non-current


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


common practice: IAS 1 78




ifrs-full


AccrualsAndDeferredIncomeClassifiedAsNoncurrentAbstract


 


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


 


 




ifrs-full


AccrualsClassifiedAsCurrent


X instant, credit


Accruals classified as current


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


common practice: IAS 1 78




ifrs-full


AccrualsClassifiedAsNoncurrent


X instant, credit


Accruals classified as non-current


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


common practice: IAS 1 78




ifrs-full


AccruedIncome


X instant, debit


Accrued income


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


common practice: IAS 1 112 c




ifrs-full


AccumulatedChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssets


X instant, debit


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


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


disclosure: IFRS 7 9 c




ifrs-full


AccumulatedChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstruments


X instant


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


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


disclosure: IFRS 7 9 d




ifrs-full


AccumulatedChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiability


X instant, credit


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


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


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




ifrs-full


AccumulatedChangesInFairValueOfLoanOrReceivableAttributableToChangesInCreditRiskOfFinancialAssets


X instant, debit


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


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


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




ifrs-full


AccumulatedChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments


X instant


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


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


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




ifrs-full


AccumulatedDepreciationAmortisationAndImpairmentMember


member


Accumulated depreciation, amortisation and impairment [member]


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


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




ifrs-full


AccumulatedDepreciationAndAmortisationMember


member


Accumulated depreciation and amortisation [member]


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


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




ifrs-full


AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountAssets


X instant, debit


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


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


disclosure: IFRS 7 24B a ii




ifrs-full


AccumulatedFairValueHedgeAdjustmentOnHedgedItemIncludedInCarryingAmountLiabilities


X instant, credit


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


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


disclosure: IFRS 7 24B a ii




ifrs-full


AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesAssets


X instant, debit


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


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


disclosure: IFRS 7 24B a v




ifrs-full


AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesLiabilities


X instant, credit


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


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


disclosure: IFRS 7 24B a v




ifrs-full


AccumulatedImpairmentMember


member


Accumulated impairment [member]


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


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




ifrs-full


AccumulatedOtherComprehensiveIncome


X instant, credit


Accumulated other comprehensive income


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


common practice: IAS 1 55




ifrs-full


AccumulatedOtherComprehensiveIncomeMember


member


Accumulated other comprehensive income [member]


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


common practice: IAS 1 108




ifrs-full


AcquisitionAndAdministrationExpenseRelatedToInsuranceContracts


X duration, debit


Acquisition and administration expense related to insurance contracts


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


common practice: IAS 1 85




ifrs-full


AcquisitiondateFairValueOfEquityInterestInAcquireeHeldByAcquirerImmediatelyBeforeAcquisitionDate


X instant, credit


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


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


disclosure: IFRS 3 B64 p i




ifrs-full


AcquisitiondateFairValueOfTotalConsiderationTransferred


X instant, credit


Consideration transferred, acquisition-date fair value


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


disclosure: IFRS 3 B64 f




ifrs-full


AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract


 


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


 


 




ifrs-full


AcquisitionrelatedCostsForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination


X duration, debit


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


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


disclosure: IFRS 3 B64 m




ifrs-full


AcquisitionrelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination


X duration, debit


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


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


disclosure: IFRS 3 B64 m




ifrs-full


AcquisitionsThroughBusinessCombinationsBiologicalAssets


X duration, debit


Acquisitions through business combinations, biological assets


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


disclosure: IAS 41 50 e




ifrs-full


AcquisitionsThroughBusinessCombinationsDeferredAcquisitionCostsArisingFromInsuranceContracts


X duration, debit


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


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


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




ifrs-full


AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill


X duration, debit


Acquisitions through business combinations, intangible assets and goodwill


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


common practice: IAS 38 118 e i




ifrs-full


AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill


X duration, debit


Acquisitions through business combinations, intangible assets other than goodwill


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


disclosure: IAS 38 118 e i




ifrs-full


AcquisitionsThroughBusinessCombinationsInvestmentProperty


X duration, debit


Acquisitions through business combinations, investment property


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


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




ifrs-full


AcquisitionsThroughBusinessCombinationsLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued


X duration, credit


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


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


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




ifrs-full


AcquisitionsThroughBusinessCombinationsOtherProvisions


X duration, credit


Acquisitions through business combinations, other provisions


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


common practice: IAS 37 84




ifrs-full


AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment


X duration, debit


Acquisitions through business combinations, property, plant and equipment


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


disclosure: IAS 16 73 e iii




ifrs-full


AcquisitionsThroughBusinessCombinationsReinsuranceAssets


X duration, debit


Acquisitions through business combinations, reinsurance assets


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


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




ifrs-full


ActualClaimsThatAriseFromContractsWithinScopeOfIFRS17


X instant, debit


Actual claims that arise from contracts within scope of IFRS 17


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


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




ifrs-full


ActuarialAssumptionOfDiscountRates


X.XX instant


Actuarial assumption of discount rates


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


common practice: IAS 19 144




ifrs-full


ActuarialAssumptionOfDiscountRatesMember


member


Actuarial assumption of discount rates [member]


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


common practice: IAS 19 145




ifrs-full


ActuarialAssumptionOfExpectedRatesOfInflation


X.XX instant


Actuarial assumption of expected rates of inflation


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


common practice: IAS 19 144




ifrs-full


ActuarialAssumptionOfExpectedRatesOfInflationMember


member


Actuarial assumption of expected rates of inflation [member]


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


common practice: IAS 19 145




ifrs-full


ActuarialAssumptionOfExpectedRatesOfPensionIncreases


X.XX instant


Actuarial assumption of expected rates of pension increases


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


common practice: IAS 19 144




ifrs-full


ActuarialAssumptionOfExpectedRatesOfPensionIncreasesMember


member


Actuarial assumption of expected rates of pension increases [member]


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


common practice: IAS 19 145




ifrs-full


ActuarialAssumptionOfExpectedRatesOfSalaryIncreases


X.XX instant


Actuarial assumption of expected rates of salary increases


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


common practice: IAS 19 144




ifrs-full


ActuarialAssumptionOfExpectedRatesOfSalaryIncreasesMember


member


Actuarial assumption of expected rates of salary increases [member]


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


common practice: IAS 19 145




ifrs-full


ActuarialAssumptionOfLifeExpectancyAfterRetirement2019


DUR


Actuarial assumption of life expectancy after retirement


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


common practice: IAS 19 144




ifrs-full


ActuarialAssumptionOfLifeExpectancyAfterRetirementMember


member


Actuarial assumption of life expectancy after retirement [member]


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


common practice: IAS 19 145




ifrs-full


ActuarialAssumptionOfMedicalCostTrendRates


X.XX instant


Actuarial assumption of medical cost trend rates


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


common practice: IAS 19 144




ifrs-full


ActuarialAssumptionOfMedicalCostTrendRatesMember


member


Actuarial assumption of medical cost trend rates [member]


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


common practice: IAS 19 145




ifrs-full


ActuarialAssumptionOfMortalityRates


X.XX instant


Actuarial assumption of mortality rates


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


common practice: IAS 19 144




ifrs-full


ActuarialAssumptionOfMortalityRatesMember


member


Actuarial assumption of mortality rates [member]


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


common practice: IAS 19 145




ifrs-full


ActuarialAssumptionOfRetirementAge2019


DUR


Actuarial assumption of retirement age


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


common practice: IAS 19 144




ifrs-full


ActuarialAssumptionOfRetirementAgeMember


member


Actuarial assumption of retirement age [member]


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


common practice: IAS 19 145




ifrs-full


ActuarialAssumptionsAxis


axis


Actuarial assumptions [axis]


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


disclosure: IAS 19 145




ifrs-full


ActuarialAssumptionsMember


member


Actuarial assumptions [member]


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


disclosure: IAS 19 145




ifrs-full


ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetDefinedBenefitLiabilityAsset


X duration, debit


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


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


disclosure: IAS 19 141 c ii




ifrs-full


ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset


X duration, debit


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


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


disclosure: IAS 19 141 c iii




ifrs-full


ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset


X duration, debit


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


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


common practice: IAS 19 141 c




ifrs-full


ActuarialPresentValueOfPromisedRetirementBenefits


X instant, credit


Actuarial present value of promised retirement benefits


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


disclosure: IAS 26 35 d




ifrs-full


AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets


X duration


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


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


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




ifrs-full


AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract


 


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


 


 




ifrs-full


AdditionalDisclosuresRelatedToRegulatoryDeferralAccountsAbstract


 


Additional disclosures related to regulatory deferral accounts [abstract]


 


 




ifrs-full


AdditionalInformationAboutEntityExposureToRisk


text


Additional information about entity exposure to risk


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


disclosure: IFRS 7 35




ifrs-full


AdditionalInformationAboutInsuranceContractsExplanatory


text block


Additional information about insurance contracts [text block]


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


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




ifrs-full


AdditionalInformationAboutNatureAndFinancialEffectOfBusinessCombination


text


Additional information about nature and financial effect of business combination


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


disclosure: IFRS 3 63




ifrs-full


AdditionalInformationAboutNatureOfAndChangesInRisksAssociatedWithInterestsInStructuredEntitiesExplanatory


text block


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


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


disclosure: IFRS 12 B25




ifrs-full


AdditionalInformationAboutSharebasedPaymentArrangements


text block


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


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


disclosure: IFRS 2 52




ifrs-full


AdditionalInformationAbstract


 


Additional information [abstract]


 


 




ifrs-full


AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination


X duration, credit


Additional liabilities, contingent liabilities recognised in business combination


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


disclosure: IFRS 3 B67 c




ifrs-full


AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationAbstract


 


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


 


 




ifrs-full


AdditionalPaidinCapital


X instant, credit


Additional paid-in capital


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


common practice: IAS 1 55




ifrs-full


AdditionalPaidinCapitalMember


member


Additional paid-in capital [member]


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


common practice: IAS 1 108




ifrs-full


AdditionalProvisionsOtherProvisions


X duration, credit


Additional provisions, other provisions


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


disclosure: IAS 37 84 b




ifrs-full


AdditionalProvisionsOtherProvisionsAbstract


 


Additional provisions, other provisions [abstract]


 


 




ifrs-full


AdditionalRecognitionGoodwill


X duration, debit


Additional recognition, goodwill


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


disclosure: IFRS 3 B67 d ii




ifrs-full


AdditionsFromAcquisitionsInvestmentProperty


X duration, debit


Additions from acquisitions, investment property


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


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




ifrs-full


AdditionsFromPurchasesBiologicalAssets


X duration, debit


Additions from purchases, biological assets


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


disclosure: IAS 41 50 b




ifrs-full


AdditionsFromSubsequentExpenditureRecognisedAsAssetBiologicalAssets


X duration, debit


Additions from subsequent expenditure recognised as asset, biological assets


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


common practice: IAS 41 50




ifrs-full


AdditionsFromSubsequentExpenditureRecognisedAsAssetInvestmentProperty


X duration, debit


Additions from subsequent expenditure recognised as asset, investment property


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


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




ifrs-full


AdditionsInvestmentPropertyAbstract


 


Additions, investment property [abstract]


 


 




ifrs-full


AdditionsLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued


X duration, credit


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


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


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




ifrs-full


AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets


X duration, debit


Additions other than through business combinations, biological assets


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


common practice: IAS 41 50




ifrs-full


AdditionsOtherThanThroughBusinessCombinationsBiologicalAssetsAbstract


 


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


 


 




ifrs-full


AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill


X duration, debit


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


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


disclosure: IAS 38 118 e i




ifrs-full


AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty


X duration, debit


Additions other than through business combinations, investment property


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


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




ifrs-full


AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment


X duration, debit


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


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


disclosure: IAS 16 73 e i




ifrs-full


AdditionsOtherThanThroughBusinessCombinationsReinsuranceAssets


X duration, debit


Additions other than through business combinations, reinsurance assets


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


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




ifrs-full


AdditionsToNoncurrentAssets


X duration, debit


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


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


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




ifrs-full


AdditionsToRightofuseAssets


X duration, debit


Additions to right-of-use assets


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


disclosure: IFRS 16 53 h




ifrs-full


AddressOfRegisteredOfficeOfEntity


text


Address of entity’s registered office


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


disclosure: IAS 1 138 a




ifrs-full


AddressWhereConsolidatedFinancialStatementsAreObtainable


text


Address where consolidated financial statements are obtainable


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


disclosure: IAS 27 16 a




ifrs-full


AdjustedWeightedAverageShares


shares


Adjusted weighted average number of ordinary shares outstanding


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


disclosure: IAS 33 70 b




ifrs-full


AdjustmentsForAmortisationExpense


X duration, debit


Adjustments for amortisation expense


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


common practice: IAS 7 20




ifrs-full


AdjustmentsForAmountsTransferredToInitialCarryingAmountOfHedgedItems


X duration, debit


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


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


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




ifrs-full


AdjustmentsForCurrentTaxOfPriorPeriod


X duration, debit


Adjustments for current tax of prior periods


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


example: IAS 12 80 b




ifrs-full


AdjustmentsForDecreaseIncreaseInBiologicalAssets


X duration, debit


Adjustments for decrease (increase) in biological assets


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


common practice: IAS 7 20




ifrs-full


AdjustmentsForDecreaseIncreaseInDerivativeFinancialAssets


X duration, debit


Adjustments for decrease (increase) in derivative financial assets


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


common practice: IAS 7 20




ifrs-full


AdjustmentsForDecreaseIncreaseInFinancialAssetsHeldForTrading


X duration, debit


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


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


common practice: IAS 7 20




ifrs-full


AdjustmentsForDecreaseIncreaseInInventories


X duration, debit


Adjustments for decrease (increase) in inventories


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


common practice: IAS 7 20 a




ifrs-full


AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToBanks


X duration, debit


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


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


common practice: IAS 7 20




ifrs-full


AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCustomers


X duration, debit


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


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


common practice: IAS 7 20




ifrs-full


AdjustmentsForDecreaseIncreaseInOtherAssets


X duration, debit


Adjustments for decrease (increase) in other assets


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


common practice: IAS 7 20




ifrs-full


AdjustmentsForDecreaseIncreaseInOtherCurrentAssets


X duration, debit


Adjustments for decrease (increase) in other current assets


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


common practice: IAS 7 20




ifrs-full


AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables


X duration, debit


Adjustments for decrease (increase) in other operating receivables


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


common practice: IAS 7 20 a




ifrs-full


AdjustmentsForDecreaseIncreaseInReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed


X duration, debit


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


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


common practice: IAS 7 20




ifrs-full


AdjustmentsForDecreaseIncreaseInTradeAccountReceivable


X duration, debit


Adjustments for decrease (increase) in trade accounts receivable


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


common practice: IAS 7 20 a




ifrs-full


AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables


X duration, debit


Adjustments for decrease (increase) in trade and other receivables


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


common practice: IAS 7 20




ifrs-full


AdjustmentsForDeferredTaxExpense


X duration, debit


Adjustments for deferred tax expense


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


common practice: IAS 7 20




ifrs-full


AdjustmentsForDeferredTaxOfPriorPeriods


X duration, debit


Adjustments for deferred tax of prior periods


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


common practice: IAS 12 80




ifrs-full


AdjustmentsForDepreciationAndAmortisationExpense


X duration, debit


Adjustments for depreciation and amortisation expense


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


common practice: IAS 7 20 b




ifrs-full


AdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss


X duration, debit


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


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


common practice: IAS 7 20




ifrs-full


AdjustmentsForDepreciationExpense


X duration, debit


Adjustments for depreciation expense


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


common practice: IAS 7 20




ifrs-full


AdjustmentsForDividendIncome


X duration, credit


Adjustments for dividend income


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


common practice: IAS 7 20




ifrs-full


AdjustmentsForFairValueGainsLosses


X duration, debit


Adjustments for fair value losses (gains)


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


common practice: IAS 7 20 b




ifrs-full


AdjustmentsForFinanceCosts


X duration, debit


Adjustments for finance costs


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


common practice: IAS 7 20 c




ifrs-full


AdjustmentsForFinanceIncome


X duration, credit


Adjustments for finance income


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


common practice: IAS 7 20




ifrs-full


AdjustmentsForFinanceIncomeCost


X duration, credit


Adjustments for finance income (cost)


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


common practice: IAS 7 20




ifrs-full


AdjustmentsForGainLossOnDisposalOfInvestmentsInSubsidiariesJointVenturesAndAssociates


X duration, credit


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


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


common practice: IAS 7 20




ifrs-full


AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment


X duration, credit


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


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


common practice: IAS 7 20




ifrs-full


AdjustmentsForGainsLossesOnChangeInFairValueLessCostsToSellBiologicalAssets


X duration, credit


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


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


common practice: IAS 7 20




ifrs-full


AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives


X duration, credit


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


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


common practice: IAS 7 20




ifrs-full


AdjustmentsForGainsLossesOnFairValueAdjustmentInvestmentProperty


X duration, credit


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


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


common practice: IAS 7 20




ifrs-full


AdjustmentsForImpairmentLossRecognisedInProfitOrLossGoodwill


X duration, debit


Adjustments for impairment loss recognised in profit or loss, goodwill


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


common practice: IAS 7 20




ifrs-full


AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss


X duration, debit


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


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


common practice: IAS 7 20 b




ifrs-full


AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossExplorationAndEvaluationAssets


X duration, debit


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


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


common practice: IAS 7 20




ifrs-full


AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInventories


X duration, debit


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


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


common practice: IAS 7 20




ifrs-full


AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances


X duration, debit


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


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


common practice: IAS 7 20




ifrs-full


AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment


X duration, debit


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


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


common practice: IAS 7 20




ifrs-full


AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeAndOtherReceivables


X duration, debit


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


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


common practice: IAS 7 20




ifrs-full


AdjustmentsForIncomeTaxExpense


X duration, debit


Adjustments for income tax expense


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


disclosure: IAS 7 35




ifrs-full


AdjustmentsForIncreaseDecreaseInDeferredIncome


X duration, debit


Adjustments for increase (decrease) in deferred income


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


common practice: IAS 7 20




ifrs-full


AdjustmentsForIncreaseDecreaseInDepositsFromBanks


X duration, debit


Adjustments for increase (decrease) in deposits from banks


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


common practice: IAS 7 20




ifrs-full


AdjustmentsForIncreaseDecreaseInDepositsFromCustomers


X duration, debit


Adjustments for increase (decrease) in deposits from customers


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


common practice: IAS 7 20




ifrs-full


AdjustmentsForIncreaseDecreaseInDerivativeFinancialLiabilities


X duration, debit


Adjustments for increase (decrease) in derivative financial liabilities


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


common practice: IAS 7 20




ifrs-full


AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities


X duration, debit


Adjustments for increase (decrease) in employee benefit liabilities


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


common practice: IAS 7 20




ifrs-full


AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesHeldForTrading


X duration, debit


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


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


common practice: IAS 7 20




ifrs-full


AdjustmentsForIncreaseDecreaseInInsuranceReinsuranceAndInvestmentContractLiabilities


X duration, debit


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


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


common practice: IAS 7 20




ifrs-full


AdjustmentsForIncreaseDecreaseInOtherCurrentLiabilities


X duration, debit


Adjustments for increase (decrease) in other current liabilities


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


common practice: IAS 7 20




ifrs-full


AdjustmentsForIncreaseDecreaseInOtherLiabilities


X duration, debit


Adjustments for increase (decrease) in other liabilities


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


common practice: IAS 7 20




ifrs-full


AdjustmentsForIncreaseDecreaseInOtherOperatingPayables


X duration, debit


Adjustments for increase (decrease) in other operating payables


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


common practice: IAS 7 20 a




ifrs-full


AdjustmentsForIncreaseDecreaseInRepurchaseAgreementsAndCashCollateralOnSecuritiesLent


X duration, debit


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


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


common practice: IAS 7 20




ifrs-full


AdjustmentsForIncreaseDecreaseInTradeAccountPayable


X duration, debit


Adjustments for increase (decrease) in trade accounts payable


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


common practice: IAS 7 20 a




ifrs-full


AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables


X duration, debit


Adjustments for increase (decrease) in trade and other payables


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


common practice: IAS 7 20




ifrs-full


AdjustmentsForIncreaseInOtherProvisionsArisingFromPassageOfTime


X duration, debit


Adjustments for increase in other provisions arising from passage of time


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


common practice: IAS 7 20




ifrs-full


AdjustmentsForInterestExpense


X duration, debit


Adjustments for interest expense


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


common practice: IAS 7 20




ifrs-full


AdjustmentsForInterestIncome


X duration, credit


Adjustments for interest income


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


common practice: IAS 7 20




ifrs-full


AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets


X duration, debit


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


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


common practice: IAS 7 14




ifrs-full


AdjustmentsForProvisions


X duration, debit


Adjustments for provisions


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


common practice: IAS 7 20 b




ifrs-full


AdjustmentsForReconcileProfitLoss


X duration, debit


Adjustments to reconcile profit (loss)


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


disclosure: IAS 7 20




ifrs-full


AdjustmentsForReconcileProfitLossAbstract


 


Adjustments to reconcile profit (loss) [abstract]


 


 




ifrs-full


AdjustmentsForSharebasedPayments


X duration, debit


Adjustments for share-based payments


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


common practice: IAS 7 20 b




ifrs-full


AdjustmentsForUndistributedProfitsOfAssociates


X duration, credit


Adjustments for undistributed profits of associates


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


common practice: IAS 7 20 b




ifrs-full


AdjustmentsForUndistributedProfitsOfInvestmentsAccountedForUsingEquityMethod


X duration, credit


Adjustments for undistributed profits of investments accounted for using equity method


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


common practice: IAS 7 20




ifrs-full


AdjustmentsForUnrealisedForeignExchangeLossesGains


X duration, debit


Adjustments for unrealised foreign exchange losses (gains)


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


common practice: IAS 7 20 b




ifrs-full


AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital


X duration, debit


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


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


common practice: IAS 7 20




ifrs-full


AdjustmentToCarryingAmountsReportedUnderPreviousGAAP


X instant, debit


Aggregate adjustment to carrying amounts of investments reported under previous GAAP


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


disclosure: IFRS 1 31 c




ifrs-full


AdjustmentToMidmarketConsensusPriceMeasurementInputMember


member


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


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


example: IFRS 13 B36 c




ifrs-full


AdjustmentToProfitLossForPreferenceShareDividends


X duration, debit


Adjustment to profit (loss) for preference share dividends


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


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




ifrs-full


AdministrativeExpense


X duration, debit


Administrative expenses


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


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




ifrs-full


Advances


X instant, credit


Advances received


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


common practice: IAS 1 55




ifrs-full


AdvertisingExpense


X duration, debit


Advertising expense


The amount of expense arising from advertising.


common practice: IAS 1 112 c




ifrs-full


AggregateAdjustmentToCarryingValueReportedUnderPreviousGAAPMember


member


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


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


disclosure: IFRS 1 30 b




ifrs-full


AggregateContinuingAndDiscontinuedOperationsMember


member


Aggregate continuing and discontinued operations [member]


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


disclosure: IFRS 5 Presentation and Disclosure




ifrs-full


AggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised


X instant


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


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


disclosure: IFRS 7 28 b




ifrs-full


AggregatedIndividuallyImmaterialAssociatesMember


member


Aggregated individually immaterial associates [member]


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


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




ifrs-full


AggregatedIndividuallyImmaterialBusinessCombinationsMember


member


Aggregated individually immaterial business combinations [member]


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


disclosure: IFRS 3 B65




ifrs-full


AggregatedIndividuallyImmaterialJointVenturesMember


member


Aggregated individually immaterial joint ventures [member]


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


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




ifrs-full


AggregatedMeasurementMember


member


Aggregated measurement [member]


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


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




ifrs-full


AggregatedTimeBandsMember


member


Aggregated time bands [member]


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


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




ifrs-full


AggregateNotSignificantIndividualAssetsOrCashgeneratingUnitsMember


member


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


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


disclosure: IAS 36 135




ifrs-full


AggregateOfFairValuesMember


member


Aggregate of fair values [member]


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


disclosure: IFRS 1 30 a




ifrs-full


AgriculturalProduceByGroupAxis


axis


Agricultural produce by group [axis]


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


common practice: IAS 41 46 b ii




ifrs-full


AgriculturalProduceGroupMember


member


Agricultural produce, group [member]


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


common practice: IAS 41 46 b ii




ifrs-full


Aircraft


X instant, debit


Aircraft


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


example: IAS 16 37 e




ifrs-full


AircraftMember


member


Aircraft [member]


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


example: IAS 16 37 e




ifrs-full


AirportLandingRightsMember


member


Airport landing rights [member]


This member stands for airport landing rights.


common practice: IAS 38 119




ifrs-full


AllLevelsOfFairValueHierarchyMember


member


All levels of fair value hierarchy [member]


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


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




ifrs-full


AllOtherSegmentsMember


member


All other segments [member]


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


disclosure: IFRS 15 115, disclosure: IFRS 8 16




ifrs-full


AllowanceAccountForCreditLossesOfFinancialAssets


X instant, credit


Allowance account for credit losses of financial assets


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


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




ifrs-full


AllowanceForCreditLossesMember


member


Allowance for credit losses [member]


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


common practice: IAS 12 81 g




ifrs-full


AllYearsOfInsuranceClaimMember


member


All years of insurance claim [member]


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


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




ifrs-full


AmortisationAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomers


X duration, debit


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


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


disclosure: IFRS 15 128 b




ifrs-full


AmortisationDeferredAcquisitionCostsArisingFromInsuranceContracts


X duration, credit


Amortisation, deferred acquisition costs arising from insurance contracts


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


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




ifrs-full


AmortisationExpense


X duration, debit


Amortisation expense


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


common practice: IAS 1 112 c




ifrs-full


AmortisationIntangibleAssetsOtherThanGoodwill


X duration


Amortisation, intangible assets other than goodwill


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


disclosure: IAS 38 118 e vi




ifrs-full


AmortisationMethodIntangibleAssetsOtherThanGoodwill


text


Amortisation method, intangible assets other than goodwill


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


disclosure: IAS 38 118 b




ifrs-full


AmortisationOfGainsAndLossesArisingOnBuyingReinsurance


X duration, debit


Amortisation of losses (gains) arising on buying reinsurance


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


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




ifrs-full


AmortisationRateIntangibleAssetsOtherThanGoodwill


X.XX duration


Amortisation rate, intangible assets other than goodwill


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


disclosure: IAS 38 118 a




ifrs-full


AmountByWhichFinancialAssetsRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk


X instant


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


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


disclosure: IFRS 7 9 b




ifrs-full


AmountByWhichLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstrumentsMitigateMaximumExposureToCreditRisk


X instant


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


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


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




ifrs-full


AmountByWhichRegulatoryDeferralAccountCreditBalanceHasBeenReducedBecauseItIsNoLongerFullyReversible


X instant, debit


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


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


disclosure: IFRS 14 36




ifrs-full


AmountByWhichRegulatoryDeferralAccountDebitBalanceHasBeenReducedBecauseItIsNoLongerFullyRecoverable


X instant, credit


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


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


disclosure: IFRS 14 36




ifrs-full


AmountByWhichUnitsRecoverableAmountExceedsItsCarryingAmount


X instant, debit


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


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


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




ifrs-full


AmountByWhichValueAssignedToKeyAssumptionMustChangeInOrderForUnitsRecoverableAmountToBeEqualToCarryingAmount


X.XX instant


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


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


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




ifrs-full


AmountIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntity


X duration, debit


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


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


disclosure: IAS 24 18A




ifrs-full


AmountOfReclassificationsOrChangesInPresentation


X duration


Amount of reclassifications or changes in presentation


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


disclosure: IAS 1 41 b




ifrs-full


AmountPresentedInOtherComprehensiveIncomeRealisedAtDerecognition


X duration


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


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


disclosure: IFRS 7 10 d




ifrs-full


AmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproach


X duration, debit


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


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


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




ifrs-full


AmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachNewlyDesignatedFinancialAssets


X duration, debit


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


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


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




ifrs-full


AmountReclassifiedToOtherComprehensiveIncomeFromProfitOrLossApplyingOverlayApproachBeforeTax


X duration, credit


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


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


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




ifrs-full


AmountReclassifiedToOtherComprehensiveIncomeFromProfitOrLossApplyingOverlayApproachNetOfTax


X duration, credit


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


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


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




ifrs-full


AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSale


X instant, credit


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


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


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




ifrs-full


AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMember


member


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


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


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




ifrs-full


AmountRemovedFromReserveOfCashFlowHedgesAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied


X duration, debit


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


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


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




ifrs-full


AmountRemovedFromReserveOfChangeInValueOfForeignCurrencyBasisSpreadsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied


X duration, debit


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


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


disclosure: IFRS 9 6.5.16




ifrs-full


AmountRemovedFromReserveOfChangeInValueOfForwardElementsOfForwardContractsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied


X duration, debit


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


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


disclosure: IFRS 9 6.5.16




ifrs-full


AmountRemovedFromReserveOfChangeInValueOfTimeValueOfOptionsAndIncludedInInitialCostOrOtherCarryingAmountOfNonfinancialAssetLiabilityOrFirmCommitmentForWhichFairValueHedgeAccountingIsApplied


X duration, debit


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


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


disclosure: IFRS 9 6.5.15 b i




ifrs-full


AmountReportedInProfitOrLossApplyingIFRS9FinancialAssetsToWhichOverlayApproachIsApplied


X duration, debit


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


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


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




ifrs-full


AmountsArisingFromInsuranceContractsAxis


axis


Amounts arising from insurance contracts [axis]


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


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




ifrs-full


AmountsIncurredDeferredAcquisitionCostsArisingFromInsuranceContracts


X duration, debit


Amounts incurred, deferred acquisition costs arising from insurance contracts


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


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




ifrs-full


AmountsPayableOnDemandThatAriseFromContractsWithinScopeOfIFRS17


X instant, credit


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


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


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




ifrs-full


AmountsPayableRelatedPartyTransactions


X instant, credit


Amounts payable, related party transactions


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


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




ifrs-full


AmountsPayableToTransfereeInRespectOfTransferredAssets


X instant, credit


Other amounts payable to transferee in respect of transferred assets


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


disclosure: IFRS 7 42E d




ifrs-full


AmountsReceivableRelatedPartyTransactions


X instant, debit


Amounts receivable, related party transactions


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


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




ifrs-full


AmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract


 


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


 


 




ifrs-full


AmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination


X duration


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


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


disclosure: IFRS 3 B64 l iii




ifrs-full


AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryBeforeTax


X duration, debit


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


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


disclosure: IFRS 9 5.6.5




ifrs-full


AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryNetOfTax


X duration, debit


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


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


disclosure: IFRS 9 5.6.5




ifrs-full


AmountsRemovedFromEquityAndIncludedInCarryingAmountOfNonfinancialAssetLiabilityWhoseAcquisitionOrIncurrenceWasHedgedHighlyProbableForecastTransactionBeforeTax


X duration, debit


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


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


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




ifrs-full


AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets


X instant, credit


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


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


disclosure: IFRS 7 13C d




ifrs-full


AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssetsAbstract


 


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


 


 




ifrs-full


AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities


X instant, debit


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


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


disclosure: IFRS 7 13C d




ifrs-full


AmountsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilitiesAbstract


 


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


 


 




ifrs-full


AmountThatWouldHaveBeenReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachIfFinancialAssetsHadNotBeenDedesignated


X duration, debit


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


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


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




ifrs-full


AmountThatWouldHaveBeenReportedInProfitOrLossIfIAS39HadBeenAppliedFinancialAssetsToWhichOverlayApproachIsApplied


X duration, debit


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


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


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




ifrs-full


AnalysisOfAgeOfFinancialAssetsThatArePastDueButNotImpaired


text block


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


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


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




ifrs-full


AnalysisOfCreditExposuresUsingExternalCreditGradingSystemExplanatory


text block


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


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


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




ifrs-full


AnalysisOfCreditExposuresUsingInternalCreditGradingSystemExplanatory


text block


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


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


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




ifrs-full


AnalysisOfFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired


text block


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


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


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




ifrs-full


AnalysisOfIncomeAndExpenseAbstract


 


Analysis of income and expense [abstract]


 


 




ifrs-full


AnnouncementOfPlanToDiscontinueOperationMember


member


Announcement of plan to discontinue operation [member]


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


example: IAS 10 22 b




ifrs-full


AnnouncingOrCommencingImplementationOfMajorRestructuringMember


member


Announcing or commencing implementation of major restructuring [member]


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


example: IAS 10 22 e




ifrs-full


ApplicableTaxRate


X.XX duration


Applicable tax rate


The applicable income tax rate.


disclosure: IAS 12 81 c ii




ifrs-full


AreaOfLandUsedForAgriculture


X.XX instant


Area of land used for agriculture


The area of land used for agriculture by the entity.


common practice: IAS 41 46 b i




ifrs-full


AssetbackedDebtInstrumentsHeld


X instant, debit


Asset-backed debt instruments held


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


common practice: IAS 1 112 c




ifrs-full


AssetbackedFinancingsMember


member


Asset-backed financings [member]


This member stands for asset-backed financings.


example: IFRS 12 B23 b




ifrs-full


AssetbackedSecuritiesAmountContributedToFairValueOfPlanAssets


X instant, debit


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


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


example: IAS 19 142 g




ifrs-full


AssetRecognisedForExpectedReimbursementContingentLiabilitiesInBusinessCombination


X instant, debit


Asset recognised for expected reimbursement, contingent liabilities in business combination


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


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




ifrs-full


AssetRecognisedForExpectedReimbursementOtherProvisions


X instant, debit


Asset recognised for expected reimbursement, other provisions


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


disclosure: IAS 37 85 c




ifrs-full


Assets


X instant, debit


Assets


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


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




ifrs-full


AssetsAbstract


 


Assets [abstract]


 


 




ifrs-full


AssetsAndLiabilitiesAxis


axis


Assets and liabilities [axis]


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


disclosure: IAS 1 125




ifrs-full


AssetsAndLiabilitiesClassifiedAsHeldForSaleAxis


axis


Assets and liabilities classified as held for sale [axis]


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


disclosure: IFRS 5 38




ifrs-full


AssetsAndLiabilitiesClassifiedAsHeldForSaleMember


member


Assets and liabilities classified as held for sale [member]


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


disclosure: IFRS 5 38




ifrs-full


AssetsAndLiabilitiesMember


member


Assets and liabilities [member]


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


disclosure: IAS 1 125




ifrs-full


AssetsAndLiabilitiesNotClassifiedAsHeldForSaleMember


member


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


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


disclosure: IFRS 5 38




ifrs-full


AssetsAndRegulatoryDeferralAccountDebitBalances


X instant, debit


Assets and regulatory deferral account debit balances


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


disclosure: IFRS 14 21




ifrs-full


AssetsArisingFromExplorationForAndEvaluationOfMineralResources


X instant, debit


Assets arising from exploration for and evaluation of mineral resources


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


disclosure: IFRS 6 24 b




ifrs-full


AssetsArisingFromInsuranceContracts


X instant, debit


Assets arising from insurance contracts


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


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




ifrs-full


AssetsHeldAsCollateralPermittedToBeSoldOrRepledgedAtFairValue


X instant, debit


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


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


disclosure: IFRS 7 15 a




ifrs-full


AssetsHeldToHedgeLiabilitiesArisingFromFinancingActivitiesMember


member


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


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


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




ifrs-full


AssetsLessCurrentLiabilities


X instant, debit


Assets less current liabilities


The amount of assets less the amount of current liabilities.


common practice: IAS 1 55




ifrs-full


AssetsLessCurrentLiabilitiesAbstract


 


Assets less current liabilities [abstract]


 


 




ifrs-full


AssetsLiabilitiesOfBenefitPlan


X instant, credit


Assets (liabilities) of benefit plan


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


disclosure: IAS 26 35 a




ifrs-full


AssetsObtained


X instant, debit


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


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


disclosure: IFRS 7 38 a




ifrs-full


AssetsOfBenefitPlan


X instant, debit


Assets of benefit plan


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


disclosure: IAS 26 35 a i




ifrs-full


AssetsOtherThanCashOrCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013


X duration, debit


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


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


disclosure: IAS 7 40 d




ifrs-full


AssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers


X instant, debit


Assets recognised from costs to obtain or fulfil contracts with customers


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


disclosure: IFRS 15 128 a




ifrs-full


AssetsRecognisedInEntitysFinancialStatementsInRelationToStructuredEntities


X instant, debit


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


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


disclosure: IFRS 12 29 a




ifrs-full


AssetsSoldOrRepledgedAsCollateralAtFairValue


X instant, debit


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


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


disclosure: IFRS 7 15 b




ifrs-full


AssetsThatEntityContinuesToRecognise


X instant, debit


Assets that entity continues to recognise


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


disclosure: IFRS 7 42D e




ifrs-full


AssetsThatEntityContinuesToRecogniseToExtentOfContinuingInvolvement


X instant, debit


Assets that entity continues to recognise to extent of continuing involvement


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


disclosure: IFRS 7 42D f




ifrs-full


AssetsToWhichSignificantRestrictionsApply


X instant, debit


Assets to which significant restrictions apply


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


disclosure: IFRS 12 13 c




ifrs-full


AssetsTransferredToStructuredEntitiesAtTimeOfTransfer


X duration, credit


Assets transferred to structured entities, at time of transfer


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


disclosure: IFRS 12 27 c




ifrs-full


AssetsUnderInsuranceContractsAndReinsuranceContractsIssued


X instant, debit


Assets under insurance contracts and reinsurance contracts issued


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


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




ifrs-full


AssetsUnderReinsuranceCeded


X instant, debit


Assets under reinsurance ceded


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


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




ifrs-full


AssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear


X instant, debit


Assets with significant risk of material adjustments within next financial year


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


disclosure: IAS 1 125 b




ifrs-full


AssociatedLiabilitiesThatEntityContinuesToRecognise


X instant, credit


Associated liabilities that entity continues to recognise


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


disclosure: IFRS 7 42D e




ifrs-full


AssociatedLiabilitiesThatEntityContinuesToRecogniseToExtentOfContinuingInvolvement


X instant, credit


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


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


disclosure: IFRS 7 42D f




ifrs-full


AssociatesMember


member


Associates [member]


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


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




ifrs-full


AtCostMember


member


At cost [member]


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


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




ifrs-full


AtCostOrInAccordanceWithIFRS16WithinFairValueModelMember


member


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


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


disclosure: IAS 40 78




ifrs-full


AtFairValueMember


member


At fair value [member]


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


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




ifrs-full


AuditorsRemuneration


X duration, debit


Auditor’s remuneration


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


common practice: IAS 1 112 c




ifrs-full


AuditorsRemunerationAbstract


 


Auditor’s remuneration [abstract]


 


 




ifrs-full


AuditorsRemunerationForAuditServices


X duration, debit


Auditor’s remuneration for audit services


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


common practice: IAS 1 112 c




ifrs-full


AuditorsRemunerationForOtherServices


X duration, debit


Auditor’s remuneration for other services


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


common practice: IAS 1 112 c




ifrs-full


AuditorsRemunerationForTaxServices


X duration, debit


Auditor’s remuneration for tax services


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


common practice: IAS 1 112 c




ifrs-full


AuthorisedCapitalCommitmentsButNotContractedFor


X instant, credit


Authorised capital commitments but not contracted for


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


common practice: IAS 1 112 c




ifrs-full


AvailableforsaleFinancialAssetsAbstract


 


Available-for-sale financial assets [abstract]


 


 




ifrs-full


AverageEffectiveTaxRate


X instant, credit


Average effective tax rate


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


disclosure: IAS 12 81 c ii




ifrs-full


AverageForeignExchangeRate


X.XX duration


Average foreign exchange rate


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


common practice: IAS 1 112 c




ifrs-full


AverageNumberOfEmployees


X.XX duration


Average number of employees


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


common practice: IAS 1 112 c




ifrs-full


AveragePriceOfHedgingInstrument


X.XX instant


Average price of hedging instrument


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


disclosure: IFRS 7 23B b




ifrs-full


AverageRateOfHedgingInstrument


X.XX instant


Average rate of hedging instrument


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


disclosure: IFRS 7 23B b




ifrs-full


BalancesOnCurrentAccountsFromCustomers


X instant, credit


Balances on current accounts from customers


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


common practice: IAS 1 112 c




ifrs-full


BalancesOnDemandDepositsFromCustomers


X instant, credit


Balances on demand deposits from customers


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


common practice: IAS 1 112 c




ifrs-full


BalancesOnOtherDepositsFromCustomers


X instant, credit


Balances on other deposits from customers


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


common practice: IAS 1 112 c




ifrs-full


BalancesOnTermDepositsFromCustomers


X instant, credit


Balances on term deposits from customers


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


common practice: IAS 1 112 c




ifrs-full


BalancesWithBanks


X instant, debit


Balances with banks


The amount of cash balances held at banks.


common practice: IAS 7 45




ifrs-full


BankAcceptanceAssets


X instant, debit


Bank acceptance assets


The amount of bank acceptances recognised as assets.


common practice: IAS 1 55




ifrs-full


BankAcceptanceLiabilities


X instant, credit


Bank acceptance liabilities


The amount of bank acceptances recognised as liabilities.


common practice: IAS 1 55




ifrs-full


BankAndSimilarCharges


X duration, debit


Bank and similar charges


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


common practice: IAS 1 112 c




ifrs-full


BankBalancesAtCentralBanksOtherThanMandatoryReserveDeposits


X instant, debit


Bank balances at central banks other than mandatory reserve deposits


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


common practice: IAS 1 112 c




ifrs-full


BankBorrowingsUndiscountedCashFlows


X instant, credit


Bank borrowings, undiscounted cash flows


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


example: IFRS 7 B11D, example: IFRS 7 IG31A




ifrs-full


BankDebtInstrumentsHeld


X instant, debit


Bank debt instruments held


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


common practice: IAS 1 112 c




ifrs-full


BankingArrangementsClassifiedAsCashEquivalents


X instant, debit


Other banking arrangements, classified as cash equivalents


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


common practice: IAS 7 45




ifrs-full


BankOverdraftsClassifiedAsCashEquivalents


X instant, credit


Bank overdrafts


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


common practice: IAS 7 45




ifrs-full


BasicAndDilutedEarningsLossPerShare


X.XX duration


Basic and diluted earnings (loss) per share


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


common practice: IAS 1 85




ifrs-full


BasicAndDilutedEarningsLossPerShareFromContinuingOperations


X.XX duration


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


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


common practice: IAS 1 85




ifrs-full


BasicAndDilutedEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax


X.XX duration


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


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


disclosure: IFRS 14 26




ifrs-full


BasicAndDilutedEarningsLossPerShareFromDiscontinuedOperations


X.XX duration


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


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


common practice: IAS 1 85




ifrs-full


BasicAndDilutedEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax


X.XX duration


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


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


disclosure: IFRS 14 26




ifrs-full


BasicAndDilutedEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax


X.XX duration


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


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


disclosure: IFRS 14 26




ifrs-full


BasicAndDilutedEarningsPerShareAbstract


 


Basic and diluted earnings per share [abstract]


 


 




ifrs-full


BasicEarningsLossPerShare


X.XX duration


Basic earnings (loss) per share


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


disclosure: IAS 33 66




ifrs-full


BasicEarningsLossPerShareFromContinuingOperations


X.XX duration


Basic earnings (loss) per share from continuing operations


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


disclosure: IAS 33 66




ifrs-full


BasicEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax


X.XX duration


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


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


disclosure: IFRS 14 26




ifrs-full


BasicEarningsLossPerShareFromDiscontinuedOperations


X.XX duration


Basic earnings (loss) per share from discontinued operations


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


disclosure: IAS 33 68




ifrs-full


BasicEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax


X.XX duration


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


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


disclosure: IFRS 14 26




ifrs-full


BasicEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax


X.XX duration


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


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


disclosure: IFRS 14 26




ifrs-full


BasicEarningsPerShareAbstract


 


Basic earnings per share [abstract]


 


 




ifrs-full


BasisForAttributingRevenuesFromExternalCustomersToIndividualCountries


text


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


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


disclosure: IFRS 8 33 a




ifrs-full


BearerBiologicalAssetsMember


member


Bearer biological assets [member]


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


example: IAS 41 43




ifrs-full


BearerPlants


X instant, debit


Bearer plants


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


example: IAS 16 37 i




ifrs-full


BearerPlantsMember


member


Bearer plants [member]


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


example: IAS 16 37 i




ifrs-full


BenefitsPaidOrPayable


X duration, debit


Benefits paid or payable


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


disclosure: IAS 26 35 b v




ifrs-full


BestEstimateAtAcquisitionDateOfContractualCashFlowsNotExpectedToBeCollectedForAcquiredReceivables


X instant, debit


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


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


disclosure: IFRS 3 B64 h iii




ifrs-full


BiologicalAssets


X instant, debit


Biological assets


The amount of living animals or plants recognised as assets.


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




ifrs-full


BiologicalAssetsAgeMember


member


Biological assets, age [member]


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


example: IAS 41 43




ifrs-full


BiologicalAssetsAxis


axis


Biological assets [axis]


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


common practice: IAS 41 50




ifrs-full


BiologicalAssetsByAgeAxis


axis


Biological assets by age [axis]


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


example: IAS 41 43




ifrs-full


BiologicalAssetsByGroupAxis


axis


Biological assets by group [axis]


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


disclosure: IAS 41 41




ifrs-full


BiologicalAssetsByTypeAxis


axis


Biological assets by type [axis]


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


example: IAS 41 43




ifrs-full


BiologicalAssetsGroupMember


member


Biological assets, group [member]


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


disclosure: IAS 41 41




ifrs-full


BiologicalAssetsMember


member


Biological assets [member]


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


common practice: IAS 41 50




ifrs-full


BiologicalAssetsPledgedAsSecurityForLiabilities


X instant, debit


Biological assets pledged as security for liabilities


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


disclosure: IAS 41 49 a




ifrs-full


BiologicalAssetsTypeMember


member


Biological assets, type [member]


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


example: IAS 41 43




ifrs-full


BiologicalAssetsWhoseTitleIsRestricted


X instant, debit


Biological assets whose title is restricted


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


disclosure: IAS 41 49 a




ifrs-full


BondsIssued


X instant, credit


Bonds issued


The amount of bonds issued by the entity.


common practice: IAS 1 112 c




ifrs-full


BondsIssuedUndiscountedCashFlows


X instant, credit


Bonds issued, undiscounted cash flows


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


example: IFRS 7 B11D, example: IFRS 7 IG31A




ifrs-full


BorrowingCostsAbstract


 


Borrowing costs [abstract]


 


 




ifrs-full


BorrowingCostsCapitalised


X duration


Borrowing costs capitalised


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


disclosure: IAS 23 26 a




ifrs-full


BorrowingCostsIncurred


X duration


Borrowing costs incurred


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


common practice: IAS 1 112 c




ifrs-full


BorrowingCostsRecognisedAsExpense


X duration, debit


Borrowing costs recognised as expense


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


common practice: IAS 1 112 c




ifrs-full


Borrowings


X instant, credit


Borrowings


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


common practice: IAS 1 55




ifrs-full


BorrowingsAbstract


 


Borrowings [abstract]


 


 




ifrs-full


BorrowingsAdjustmentToInterestRateBasis


X.XX instant


Borrowings, adjustment to interest rate basis


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


common practice: IFRS 7 7




ifrs-full


BorrowingsByNameAxis


axis


Borrowings by name [axis]


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


common practice: IFRS 7 7




ifrs-full


BorrowingsByNameMember


member


Borrowings by name [member]


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


common practice: IFRS 7 7




ifrs-full


BorrowingsByTypeAbstract


 


Borrowings, by type [abstract]


 


 




ifrs-full


BorrowingsInterestRate


X.XX instant


Borrowings, interest rate


The interest rate on borrowings. [Refer: Borrowings]


common practice: IFRS 7 7




ifrs-full


BorrowingsInterestRateBasis


text


Borrowings, interest rate basis


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


common practice: IFRS 7 7




ifrs-full


BorrowingsMaturity


text


Borrowings, maturity


The maturity of borrowings. [Refer: Borrowings]


common practice: IFRS 7 7




ifrs-full


BorrowingsOriginalCurrency


text


Borrowings, original currency


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


common practice: IFRS 7 7




ifrs-full


BorrowingsRecognisedAsOfAcquisitionDate


X instant, credit


Borrowings recognised as of acquisition date


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


common practice: IFRS 3 B64 i




ifrs-full


BottomOfRangeMember


member


Bottom of range [member]


This member stands for the bottom of a range.


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




ifrs-full


BrandNames


X instant, debit


Brand names


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


example: IAS 38 119 a




ifrs-full


BrandNamesMember


member


Brand names [member]


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


example: IAS 38 119 a




ifrs-full


BroadcastingRightsMember


member


Broadcasting rights [member]


This member stands for broadcasting rights.


common practice: IAS 38 119




ifrs-full


BrokerageFeeExpense


X duration, debit


Brokerage fee expense


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


common practice: IAS 1 112 c




ifrs-full


BrokerageFeeIncome


X duration, credit


Brokerage fee income


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


common practice: IAS 1 112 c




ifrs-full


Buildings


X instant, debit


Buildings


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


common practice: IAS 16 37




ifrs-full


BuildingsMember


member


Buildings [member]


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


common practice: IAS 16 37




ifrs-full


BusinessCombinationsAxis


axis


Business combinations [axis]


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


disclosure: IFRS 3 B64




ifrs-full


BusinessCombinationsMember


member


Business combinations [member]


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


disclosure: IFRS 3 B64




ifrs-full


CancellationOfTreasuryShares


X duration, credit


Cancellation of treasury shares


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


common practice: IAS 1 106 d




ifrs-full


CapitalCommitments


X instant, credit


Capital commitments


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


common practice: IAS 1 112 c




ifrs-full


CapitalCommitmentsAbstract


 


Capital commitments [abstract]


 


 




ifrs-full


CapitalisationRateMeasurementInputMember


member


Capitalisation rate, measurement input [member]


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


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




ifrs-full


CapitalisationRateOfBorrowingCostsEligibleForCapitalisation


X.XX duration


Capitalisation rate of borrowing costs eligible for capitalisation


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


disclosure: IAS 23 26 b




ifrs-full


CapitalisedDevelopmentExpenditureMember


member


Capitalised development expenditure [member]


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


common practice: IAS 38 119




ifrs-full


CapitalRedemptionReserve


X instant, credit


Capital redemption reserve


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


common practice: IAS 1 55




ifrs-full


CapitalRedemptionReserveMember


member


Capital redemption reserve [member]


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


common practice: IAS 1 108




ifrs-full


CapitalRequirementsAxis


axis


Capital requirements [axis]


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


disclosure: IAS 1 136




ifrs-full


CapitalRequirementsMember


member


Capital requirements [member]


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


disclosure: IAS 1 136




ifrs-full


CapitalReserve


X instant, credit


Capital reserve


A component of equity representing the capital reserves.


common practice: IAS 1 55




ifrs-full


CapitalReserveMember


member


Capital reserve [member]


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


common practice: IAS 1 108




ifrs-full


CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis


axis


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


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


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




ifrs-full


CarryingAmountMember


member


Carrying amount [member]


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


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




ifrs-full


Cash


X instant, debit


Cash


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


common practice: IAS 7 45




ifrs-full


CashAbstract


 


Cash [abstract]


 


 




ifrs-full


CashAdvancesAndLoansFromRelatedParties


X duration, debit


Cash advances and loans from related parties


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


common practice: IAS 7 17




ifrs-full


CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities


X duration, credit


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


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


example: IAS 7 16 e




ifrs-full


CashAdvancesAndLoansMadeToRelatedParties


X duration, credit


Cash advances and loans made to related parties


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


common practice: IAS 7 16




ifrs-full


CashAndBankBalancesAtCentralBanks


X instant, debit


Cash and bank balances at central banks


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


common practice: IAS 1 55




ifrs-full


CashAndCashEquivalents


X instant, debit


Cash and cash equivalents


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


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




ifrs-full


CashAndCashEquivalentsAbstract


 


Cash and cash equivalents [abstract]


 


 




ifrs-full


CashAndCashEquivalentsAmountContributedToFairValueOfPlanAssets


X instant, debit


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


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


example: IAS 19 142 a




ifrs-full


CashAndCashEquivalentsClassifiedAsPartOfDisposalGroupHeldForSale


X instant, debit


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


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


common practice: IAS 7 45




ifrs-full


CashAndCashEquivalentsHeldByEntityUnavailableForUseByGroup


X instant, debit


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


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


disclosure: IAS 7 48




ifrs-full


CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition


X instant, debit


Cash and cash equivalents if different from statement of financial position


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


common practice: IAS 7 45




ifrs-full


CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPositionAbstract


 


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


 


 




ifrs-full


CashAndCashEquivalentsInSubsidiaryOrBusinessesAcquiredOrDisposed2013


X duration, debit


Cash and cash equivalents in subsidiary or businesses acquired or disposed


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


disclosure: IAS 7 40 c




ifrs-full


CashAndCashEquivalentsRecognisedAsOfAcquisitionDate


X instant, debit


Cash and cash equivalents recognised as of acquisition date


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


common practice: IFRS 3 B64 i




ifrs-full


CashCollateralPledgedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities


X instant, debit


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


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


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




ifrs-full


CashCollateralReceivedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets


X instant, credit


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


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


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




ifrs-full


CashEquivalents


X instant, debit


Cash equivalents


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


common practice: IAS 7 45




ifrs-full


CashEquivalentsAbstract


 


Cash equivalents [abstract]


 


 




ifrs-full


CashFlowHedgesAbstract


 


Cash flow hedges [abstract]


 


 




ifrs-full


CashFlowHedgesMember


member


Cash flow hedges [member]


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


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




ifrs-full


CashFlowsFromContinuingAndDiscontinuedOperationsAbstract


 


Cash flows from continuing and discontinued operations [abstract]


 


 




ifrs-full


CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities


X duration, debit


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


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


disclosure: IAS 7 39




ifrs-full


CashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalents


X duration, debit


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


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


common practice: IAS 7 16




ifrs-full


CashFlowsFromUsedInDecreaseIncreaseInShorttermDepositsAndInvestments


X duration, debit


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


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


common practice: IAS 7 16




ifrs-full


CashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsInvestingActivities


X duration, debit


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


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


disclosure: IFRS 6 24 b




ifrs-full


CashFlowsFromUsedInExplorationForAndEvaluationOfMineralResourcesClassifiedAsOperatingActivities


X duration, debit


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


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


disclosure: IFRS 6 24 b




ifrs-full


CashFlowsFromUsedInFinancingActivities


X duration, debit


Cash flows from (used in) financing activities


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


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




ifrs-full


CashFlowsFromUsedInFinancingActivitiesAbstract


 


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


 


 




ifrs-full


CashFlowsFromUsedInFinancingActivitiesContinuingOperations


X duration, debit


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


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


disclosure: IFRS 5 33 c




ifrs-full


CashFlowsFromUsedInFinancingActivitiesDiscontinuedOperations


X duration, debit


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


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


disclosure: IFRS 5 33 c




ifrs-full


CashFlowsFromUsedInIncreaseDecreaseInCurrentBorrowings


X duration, debit


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


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


common practice: IAS 7 17




ifrs-full


CashFlowsFromUsedInIncreasesInOperatingCapacity


X duration, debit


Cash flows from (used in) increases in operating capacity


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


example: IAS 7 50 c




ifrs-full


CashFlowsFromUsedInInsuranceContracts


X duration, debit


Cash flows from (used in) insurance contracts


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


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




ifrs-full


CashFlowsFromUsedInInvestingActivities


X duration, debit


Cash flows from (used in) investing activities


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


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




ifrs-full


CashFlowsFromUsedInInvestingActivitiesAbstract


 


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


 


 




ifrs-full


CashFlowsFromUsedInInvestingActivitiesContinuingOperations


X duration, debit


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


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


disclosure: IFRS 5 33 c




ifrs-full


CashFlowsFromUsedInInvestingActivitiesDiscontinuedOperations


X duration, debit


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


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


disclosure: IFRS 5 33 c




ifrs-full


CashFlowsFromUsedInMaintainingOperatingCapacity


X duration, debit


Cash flows from (used in) maintaining operating capacity


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


example: IAS 7 50 c




ifrs-full


CashFlowsFromUsedInOperatingActivities


X duration


Cash flows from (used in) operating activities


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


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




ifrs-full


CashFlowsFromUsedInOperatingActivitiesAbstract


 


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


 


 




ifrs-full


CashFlowsFromUsedInOperatingActivitiesContinuingOperations


X duration, debit


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


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


disclosure: IFRS 5 33 c




ifrs-full


CashFlowsFromUsedInOperatingActivitiesDiscontinuedOperations


X duration, debit


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


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


disclosure: IFRS 5 33 c




ifrs-full


CashFlowsFromUsedInOperations


X duration


Cash flows from (used in) operations


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


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




ifrs-full


CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital


X duration


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


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


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




ifrs-full


CashFlowsUsedInExplorationAndDevelopmentActivities


X duration, credit


Cash flows used in exploration and development activities


The cash outflow for exploration and development activities.


common practice: IAS 7 16




ifrs-full


CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities


X duration, debit


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


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


disclosure: IAS 7 39




ifrs-full


CashOnHand


X instant, debit


Cash on hand


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


common practice: IAS 7 45




ifrs-full


CashOutflowForLeases


X duration, credit


Cash outflow for leases


The cash outflow for leases.


disclosure: IFRS 16 53 g




ifrs-full


CashPaidLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued


X duration, debit


Cash paid, liabilities under insurance contracts and reinsurance contracts issued


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


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




ifrs-full


CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities


X duration, credit


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


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


example: IAS 7 16 g




ifrs-full


CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities


X duration, debit


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


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


example: IAS 7 16 h




ifrs-full


CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities


X duration, debit


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


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


example: IAS 7 16 f




ifrs-full


CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToRelatedParties


X duration, debit


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


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


common practice: IAS 7 16




ifrs-full


CashRepaymentsOfAdvancesAndLoansFromRelatedParties


X duration, credit


Cash repayments of advances and loans from related parties


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


common practice: IAS 7 17




ifrs-full


CashTransferred


X instant, credit


Cash transferred


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


disclosure: IFRS 3 B64 f i




ifrs-full


CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAxis


axis


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


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


disclosure: IFRS 15 128 a




ifrs-full


CategoriesOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersMember


member


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


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


disclosure: IFRS 15 128 a




ifrs-full


CategoriesOfCurrentFinancialAssetsAbstract


 


Categories of current financial assets [abstract]


 


 




ifrs-full


CategoriesOfCurrentFinancialLiabilitiesAbstract


 


Categories of current financial liabilities [abstract]


 


 




ifrs-full


CategoriesOfFinancialAssetsAbstract


 


Categories of financial assets [abstract]


 


 




ifrs-full


CategoriesOfFinancialAssetsAxis


axis


Categories of financial assets [axis]


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


disclosure: IFRS 7 8




ifrs-full


CategoriesOfFinancialLiabilitiesAbstract


 


Categories of financial liabilities [abstract]


 


 




ifrs-full


CategoriesOfFinancialLiabilitiesAxis


axis


Categories of financial liabilities [axis]


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


disclosure: IFRS 7 8




ifrs-full


CategoriesOfNoncurrentFinancialAssetsAbstract


 


Categories of non-current financial assets [abstract]


 


 




ifrs-full


CategoriesOfNoncurrentFinancialLiabilitiesAbstract


 


Categories of non-current financial liabilities [abstract]


 


 




ifrs-full


CategoriesOfRelatedPartiesAxis


axis


Categories of related parties [axis]


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


disclosure: IAS 24 19




ifrs-full


ChangeInAmountRecognisedForPreacquisitionDeferredTaxAsset


X duration, debit


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


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


disclosure: IAS 12 81 j




ifrs-full


ChangeInValueOfForeignCurrencyBasisSpreadsAbstract


 


Change in value of foreign currency basis spreads [abstract]


 


 




ifrs-full


ChangeInValueOfForwardElementsOfForwardContractsAbstract


 


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


 


 




ifrs-full


ChangeInValueOfTimeValueOfOptionsAbstract


 


Change in value of time value of options [abstract]


 


 




ifrs-full


ChangesInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstract


 


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


 


 




ifrs-full


ChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract


 


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


 


 




ifrs-full


ChangesInBiologicalAssets


X duration, debit


Increase (decrease) in biological assets


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


disclosure: IAS 41 50




ifrs-full


ChangesInBiologicalAssetsAbstract


 


Changes in biological assets [abstract]


 


 




ifrs-full


ChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract


 


Changes in contingent liabilities recognised in business combination [abstract]


 


 




ifrs-full


ChangesInDeferredAcquisitionCostsArisingFromInsuranceContractsAbstract


 


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


 


 




ifrs-full


ChangesInDeferredTaxLiabilityAssetAbstract


 


Changes in deferred tax liability (asset) [abstract]


 


 




ifrs-full


ChangesInEquity


X duration, credit


Increase (decrease) in equity


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


disclosure: IAS 1 106 d




ifrs-full


ChangesInEquityAbstract


 


Changes in equity [abstract]


 


 




ifrs-full


ChangesInExposureToRisk


text


Description of changes in exposure to risk


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


disclosure: IFRS 7 33 c




ifrs-full


ChangesInFairValueMeasurementAssetsAbstract


 


Changes in fair value measurement, assets [abstract]


 


 




ifrs-full


ChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract


 


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


 


 




ifrs-full


ChangesInFairValueMeasurementLiabilitiesAbstract


 


Changes in fair value measurement, liabilities [abstract]


 


 




ifrs-full


ChangesInFairValueOfCreditDerivativeAbstract


 


Changes in fair value of credit derivative [abstract]


 


 




ifrs-full


ChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssets


X duration, debit


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


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


disclosure: IFRS 7 9 c




ifrs-full


ChangesInFairValueOfFinancialAssetsRelatedCreditDerivativesOrSimilarInstruments


X duration


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


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


disclosure: IFRS 7 9 d




ifrs-full


ChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiability


X duration, credit


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


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


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




ifrs-full


ChangesInFairValueOfLoansOrReceivablesAttributableToChangesInCreditRiskOfFinancialAssets


X duration, debit


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


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


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




ifrs-full


ChangesInFairValueOfLoansOrReceivablesRelatedCreditDerivativesOrSimilarInstruments


X duration


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


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


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




ifrs-full


ChangesInGoodwill


X duration, debit


Increase (decrease) in goodwill


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


disclosure: IFRS 3 B67 d




ifrs-full


ChangesInGoodwillAbstract


 


Changes in goodwill [abstract]


 


 




ifrs-full


ChangesInInsuranceContractsForReconciliationByComponentsAbstract


 


Changes in insurance contracts for reconciliation by components [abstract]


 


 




ifrs-full


ChangesInInsuranceContractsForReconciliationByRemainingCoverageAndIncurredClaimsAbstract


 


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


 


 




ifrs-full


ChangesInIntangibleAssetsAndGoodwillAbstract


 


Changes in intangible assets and goodwill [abstract]


 


 




ifrs-full


ChangesInIntangibleAssetsOtherThanGoodwill


X duration, debit


Increase (decrease) in intangible assets other than goodwill


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


disclosure: IAS 38 118 e




ifrs-full


ChangesInIntangibleAssetsOtherThanGoodwillAbstract


 


Changes in intangible assets other than goodwill [abstract]


 


 




ifrs-full


ChangesInInventoriesOfFinishedGoodsAndWorkInProgress


X duration, debit


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


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


example: IAS 1 102, disclosure: IAS 1 99




ifrs-full


ChangesInInvestmentProperty


X duration, debit


Increase (decrease) in investment property


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


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




ifrs-full


ChangesInInvestmentPropertyAbstract


 


Changes in investment property [abstract]


 


 




ifrs-full


ChangesInLiabilitiesArisingFromFinancingActivitiesAbstract


 


Changes in liabilities arising from financing activities [abstract]


 


 




ifrs-full


ChangesInLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedAbstract


 


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


 


 




ifrs-full


ChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysis


text


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


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


disclosure: IFRS 7 40 c




ifrs-full


ChangesInMethodsUsedToMeasureRisk


text


Description of changes in methods used to measure risk


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


disclosure: IFRS 7 33 c




ifrs-full


ChangesInNetAssetsAvailableForBenefitsAbstract


 


Changes in net assets available for benefits [abstract]


 


 




ifrs-full


ChangesInNetDefinedBenefitLiabilityAssetAbstract


 


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


 


 




ifrs-full


ChangesInNominalAmountOfCreditDerivativeAbstract


 


Changes in nominal amount of credit derivative [abstract]


 


 




ifrs-full


ChangesInNumberOfSharesOutstandingAbstract


 


Changes in number of shares outstanding [abstract]


 


 




ifrs-full


ChangesInObjectivesPoliciesAndProcessesForManagingRisk


text


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


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


disclosure: IFRS 7 33 c




ifrs-full


ChangesInOtherProvisions


X duration, credit


Increase (decrease) in other provisions


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


disclosure: IAS 37 84




ifrs-full


ChangesInOtherProvisionsAbstract


 


Changes in other provisions [abstract]


 


 




ifrs-full


ChangesInPropertyPlantAndEquipment


X duration, debit


Increase (decrease) in property, plant and equipment


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


disclosure: IAS 16 73 e




ifrs-full


ChangesInPropertyPlantAndEquipmentAbstract


 


Changes in property, plant and equipment [abstract]


 


 




ifrs-full


ChangesInRegulatoryDeferralAccountCreditBalancesAbstract


 


Changes in regulatory deferral account credit balances [abstract]


 


 




ifrs-full


ChangesInRegulatoryDeferralAccountDebitBalancesAbstract


 


Changes in regulatory deferral account debit balances [abstract]


 


 




ifrs-full


ChangesInReimbursementRightsAbstract


 


Changes in reimbursement rights [abstract]


 


 




ifrs-full


ChangesInReimbursementRightsAtFairValue


X duration, debit


Increase (decrease) in reimbursement rights, at fair value


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


disclosure: IAS 19 141




ifrs-full


ChangesInReinsuranceAssetsAbstract


 


Changes in reinsurance assets [abstract]


 


 




ifrs-full


ChangesInTaxRatesOrTaxLawsEnactedOrAnnouncedMember


member


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


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


example: IAS 10 22 h




ifrs-full


CharacteristicsOfDefinedBenefitPlansAxis


axis


Characteristics of defined benefit plans [axis]


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


example: IAS 19 138 b




ifrs-full


CharacteristicsOfDefinedBenefitPlansMember


member


Characteristics of defined benefit plans [member]


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


example: IAS 19 138 b




ifrs-full


CirculationRevenue


X duration, credit


Circulation revenue


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


common practice: IAS 1 112 c




ifrs-full


CircumstancesLeadingToReversalsOfInventoryWritedown


text


Description of circumstances leading to reversals of inventory write-down


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


disclosure: IAS 2 36 g




ifrs-full


ClaimsAndBenefitsPaidNetOfReinsuranceRecoveries


X duration, debit


Claims and benefits paid, net of reinsurance recoveries


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


common practice: IAS 1 85




ifrs-full


ClaimsIncurredButNotReported


X instant, credit


Claims incurred but not reported


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


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




ifrs-full


ClaimsReportedByPolicyholders


X instant, credit


Claims reported by policyholders


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


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




ifrs-full


ClassesOfAcquiredReceivablesAxis


axis


Classes of acquired receivables [axis]


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


disclosure: IFRS 3 B64 h




ifrs-full


ClassesOfAcquiredReceivablesMember


member


Classes of acquired receivables [member]


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


disclosure: IFRS 3 B64 h




ifrs-full


ClassesOfAssetsAxis


axis


Classes of assets [axis]


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


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




ifrs-full


ClassesOfAssetsMember


member


Assets [member]


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


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




ifrs-full


ClassesOfCashPaymentsAbstract


 


Classes of cash payments from operating activities [abstract]


 


 




ifrs-full


ClassesOfCashReceiptsFromOperatingActivitiesAbstract


 


Classes of cash receipts from operating activities [abstract]


 


 




ifrs-full


ClassesOfContingentLiabilitiesAxis


axis


Classes of contingent liabilities [axis]


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


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




ifrs-full


ClassesOfCurrentInventoriesAlternativeAbstract


 


Classes of current inventories, alternative [abstract]


 


 




ifrs-full


ClassesOfEmployeeBenefitsExpenseAbstract


 


Classes of employee benefits expense [abstract]


 


 




ifrs-full


ClassesOfEntitysOwnEquityInstrumentsAxis


axis


Classes of entity’s own equity instruments [axis]


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


disclosure: IFRS 13 93




ifrs-full


ClassesOfFinancialAssetsAxis


axis


Classes of financial assets [axis]


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


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




ifrs-full


ClassesOfFinancialInstrumentsAxis


axis


Classes of financial instruments [axis]


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


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




ifrs-full


ClassesOfFinancialInstrumentsMember


member


Financial instruments, class [member]


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


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




ifrs-full


ClassesOfFinancialLiabilitiesAxis


axis


Classes of financial liabilities [axis]


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


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




ifrs-full


ClassesOfIntangibleAssetsAndGoodwillAxis


axis


Classes of intangible assets and goodwill [axis]


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


common practice: IAS 38 118




ifrs-full


ClassesOfIntangibleAssetsOtherThanGoodwillAxis


axis


Classes of intangible assets other than goodwill [axis]


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


disclosure: IAS 38 118




ifrs-full


ClassesOfInventoriesAbstract


 


Classes of current inventories [abstract]


 


 




ifrs-full


ClassesOfLiabilitiesAxis


axis


Classes of liabilities [axis]


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


disclosure: IFRS 13 93




ifrs-full


ClassesOfOrdinarySharesAxis


axis


Classes of ordinary shares [axis]


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


disclosure: IAS 33 66




ifrs-full


ClassesOfOtherProvisionsAbstract


 


Classes of other provisions [abstract]


 


 




ifrs-full


ClassesOfPropertyPlantAndEquipmentAxis


axis


Classes of property, plant and equipment [axis]


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


disclosure: IAS 16 73




ifrs-full


ClassesOfProvisionsAxis


axis


Classes of other provisions [axis]


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


disclosure: IAS 37 84




ifrs-full


ClassesOfRegulatoryDeferralAccountBalancesAxis


axis


Classes of regulatory deferral account balances [axis]


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


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




ifrs-full


ClassesOfRegulatoryDeferralAccountBalancesMember


member


Classes of regulatory deferral account balances [member]


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


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




ifrs-full


ClassesOfShareCapitalAxis


axis


Classes of share capital [axis]


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


disclosure: IAS 1 79 a




ifrs-full


ClassesOfShareCapitalMember


member


Share capital [member]


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


disclosure: IAS 1 79 a




ifrs-full


ClassificationOfAssetsAsHeldForSaleMember


member


Classification of assets as held for sale [member]


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


example: IAS 10 22 c




ifrs-full


ClosingForeignExchangeRate


X.XX instant


Closing foreign exchange rate


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


common practice: IAS 1 112 c




ifrs-full


CommencementOfMajorLitigationMember


member


Commencement of major litigation [member]


This member stands for the commencement of major litigation.


example: IAS 10 22 j




ifrs-full


CommentaryByManagementOnSignificantCashAndCashEquivalentBalancesHeldByEntityThatAreNotAvailableForUseByGroup


text


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


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


disclosure: IAS 7 48




ifrs-full


CommercialPapersIssued


X instant, credit


Commercial papers issued


The amount of commercial paper issued by the entity.


common practice: IAS 1 112 c




ifrs-full


CommitmentsForDevelopmentOrAcquisitionOfBiologicalAssets


X instant, credit


Commitments for development or acquisition of biological assets


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


disclosure: IAS 41 49 b




ifrs-full


CommitmentsInRelationToJointVentures


X instant, credit


Commitments in relation to joint ventures


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


disclosure: IFRS 12 23 a




ifrs-full


CommitmentsMadeByEntityRelatedPartyTransactions


X duration


Commitments made by entity, related party transactions


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


example: IAS 24 21 i




ifrs-full


CommitmentsMadeOnBehalfOfEntityRelatedPartyTransactions


X duration


Commitments made on behalf of entity, related party transactions


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


example: IAS 24 21 i




ifrs-full


CommodityPriceRiskMember


member


Commodity price risk [member]


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


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




ifrs-full


CommunicationAndNetworkEquipmentMember


member


Communication and network equipment [member]


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


common practice: IAS 16 37




ifrs-full


CommunicationExpense


X duration, debit


Communication expense


The amount of expense arising from communication.


common practice: IAS 1 112 c




ifrs-full


CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment


X duration, credit


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


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


disclosure: IAS 16 74 d




ifrs-full


ComponentsOfEquityAxis


axis


Components of equity [axis]


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


disclosure: IAS 1 106




ifrs-full


ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxAbstract


 


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


 


 




ifrs-full


ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTaxAbstract


 


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


 


 




ifrs-full


ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstract


 


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


 


 




ifrs-full


ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTaxAbstract


 


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


 


 




ifrs-full


ComprehensiveIncome


X duration, credit


Comprehensive income


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


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




ifrs-full


ComprehensiveIncomeAbstract


 


Comprehensive income [abstract]


 


 




ifrs-full


ComprehensiveIncomeAttributableToAbstract


 


Comprehensive income attributable to [abstract]


 


 




ifrs-full


ComprehensiveIncomeAttributableToNoncontrollingInterests


X duration, credit


Comprehensive income, attributable to non-controlling interests


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


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




ifrs-full


ComprehensiveIncomeAttributableToOwnersOfParent


X duration, credit


Comprehensive income, attributable to owners of parent


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


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




ifrs-full


ComputerEquipmentMember


member


Computer equipment [member]


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


common practice: IAS 16 37




ifrs-full


ComputerSoftware


X instant, debit


Computer software


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


example: IAS 38 119 c




ifrs-full


ComputerSoftwareMember


member


Computer software [member]


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


example: IAS 38 119 c




ifrs-full


ConcentrationsOfRisk


text


Description of concentrations of risk


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


disclosure: IFRS 7 34 c




ifrs-full


ConcentrationsOfRiskAxis


axis


Concentrations of risk [axis]


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


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




ifrs-full


ConcentrationsOfRiskMember


member


Concentrations of risk [member]


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


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




ifrs-full


ConfidenceLevelCorrespondingToResultsOfTechniqueOtherThanConfidenceLevelTechniqueUsedForDeterminingRiskAdjustmentForNonfinancialRisk


X.XX instant


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


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


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




ifrs-full


ConfidenceLevelUsedToDetermineRiskAdjustmentForNonfinancialRisk


X.XX instant


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


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


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




ifrs-full


ConsensusPricingMember


member


Consensus pricing [member]


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


example: IFRS 13 IE63, example: IFRS 13 B5




ifrs-full


ConsiderationPaidReceived


X duration, credit


Consideration paid (received)


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


disclosure: IAS 7 40 a




ifrs-full


ConsolidatedAndSeparateFinancialStatementsAxis


axis


Consolidated and separate financial statements [axis]


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


disclosure: IAS 27 4




ifrs-full


ConsolidatedMember


member


Consolidated [member]


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


disclosure: IAS 27 4




ifrs-full


ConsolidatedStructuredEntitiesAxis


axis


Consolidated structured entities [axis]


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


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




ifrs-full


ConsolidatedStructuredEntitiesMember


member


Consolidated structured entities [member]


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


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




ifrs-full


ConstantPrepaymentRateMeasurementInputMember


member


Constant prepayment rate, measurement input [member]


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


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




ifrs-full


ConstructionInProgress


X instant, debit


Construction in progress


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


common practice: IAS 16 37




ifrs-full


ConstructionInProgressMember


member


Construction in progress [member]


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


common practice: IAS 16 37




ifrs-full


ConsumableBiologicalAssetsMember


member


Consumable biological assets [member]


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


example: IAS 41 43




ifrs-full


ConsumerLoans


X instant, debit


Loans to consumers


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


common practice: IAS 1 112 c




ifrs-full


ConsumerLoansMember


member


Loans to consumers [member]


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


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




ifrs-full


ContingentConsiderationMember


member


Contingent consideration [member]


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


common practice: IFRS 13 94




ifrs-full


ContingentConsiderationRecognisedAsOfAcquisitionDate


X instant, credit


Contingent consideration recognised as of acquisition date


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


disclosure: IFRS 3 B64 g i




ifrs-full


ContingentLiabilitiesIncurredByVenturerInRelationToInterestsInJointVentures


X instant, credit


Contingent liabilities incurred in relation to interests in joint ventures


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


disclosure: IFRS 12 23 b




ifrs-full


ContingentLiabilitiesIncurredInRelationToInterestsInAssociates


X instant, credit


Contingent liabilities incurred in relation to interests in associates


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


disclosure: IFRS 12 23 b




ifrs-full


ContingentLiabilitiesMember


member


Contingent liabilities [member]


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


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




ifrs-full


ContingentLiabilitiesOfJointVentureMember


member


Contingent liabilities related to joint ventures [member]


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


example: IAS 37 88




ifrs-full


ContingentLiabilitiesRecognisedAsOfAcquisitionDate


X instant, credit


Contingent liabilities recognised as of acquisition date


The amount of contingent liabilities recognised as of the acquisition date in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]


example: IFRS 3 B64 i, example: IFRS 3 IE72




ifrs-full


ContingentLiabilitiesRecognisedInBusinessCombination


X instant, credit


Contingent liabilities recognised in business combination


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


disclosure: IFRS 3 B67 c




ifrs-full


ContingentLiabilityArisingFromPostemploymentBenefitObligationsMember


member


Contingent liability arising from post-employment benefit obligations [member]


This member stands for a contingent liability arising from post-employment benefit obligations. Post-employment benefits are employee benefits (other than termination benefits and short-term employee benefits) that are payable after the completion of employment. [Refer: Contingent liabilities [member]]


disclosure: IAS 19 152




ifrs-full


ContingentLiabilityForDecommissioningRestorationAndRehabilitationCostsMember


member


Contingent liability for decommissioning, restoration and rehabilitation costs [member]


This member stands for a contingent liability relating to decommissioning, restoration and rehabilitation costs. [Refer: Contingent liabilities [member]]


example: IAS 37 88




ifrs-full


ContingentLiabilityForGuaranteesMember


member


Contingent liability for guarantees [member]


This member stands for a contingent liability for guarantees. [Refer: Contingent liabilities [member]; Guarantees [member]]


common practice: IAS 37 88




ifrs-full


ContinuingAndDiscontinuedOperationsAxis


axis


Continuing and discontinued operations [axis]


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


disclosure: IFRS 5 Presentation and Disclosure




ifrs-full


ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis


axis


Continuing involvement in derecognised financial assets by type of instrument [axis]


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


example: IFRS 7 B33




ifrs-full


ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfTransferAxis


axis


Continuing involvement in derecognised financial assets by type of transfer [axis]


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


example: IFRS 7 B33




ifrs-full


ContinuingOperationsMember


member


Continuing operations [member]


This member stands for components of the entity that are not discontinued operations. A component of an entity comprises operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity. This member also represents the standard value for the “Continuing and discontinued operations” axis if no other member is used. [Refer: Discontinued operations [member]; Aggregate continuing and discontinued operations [member]]


disclosure: IFRS 5 Presentation and Disclosure




ifrs-full


ContractAssets


X instant, debit


Contract assets


The amount of an entity’s right to consideration in exchange for goods or services that the entity has transferred to a customer, when that right is conditioned on something other than the passage of time (for example, the entity’s future performance).


disclosure: IFRS 15 105, disclosure: IFRS 15 116 a




ifrs-full


ContractAssetsAbstract


 


Contract assets [abstract]


 


 




ifrs-full


ContractAssetsMember


member


Contract assets [member]


This member stands for contract assets. [Refer: Contract assets]


disclosure: IFRS 7 35H b iii, disclosure: IFRS 7 35M b iii, example: IFRS 7 35N




ifrs-full


ContractDurationAxis


axis


Contract duration [axis]


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


example: IFRS 15 B89 e




ifrs-full


ContractDurationMember


member


Contract duration [member]


This member stands for all durations of contracts with customers. It also represents the standard value for the “Contract duration” axis if no other member is used.


example: IFRS 15 B89 e




ifrs-full


ContractLiabilities


X instant, credit


Contract liabilities


The amount of an entity’s obligation to transfer goods or services to a customer for which the entity has received consideration (or the amount is due) from the customer.


disclosure: IFRS 15 105, disclosure: IFRS 15 116 a




ifrs-full


ContractLiabilitiesAbstract


 


Contract liabilities [abstract]


 


 




ifrs-full


ContractualAmountsToBeExchangedInDerivativeFinancialInstrumentForWhichGrossCashFlowsAreExchanged


X instant, credit


Contractual amounts to be exchanged in derivative financial instrument for which gross cash flows are exchanged


The amount of contractual undiscounted cash flows in relation to contractual amounts to be exchanged in a derivative financial instrument for which gross cash flows are exchanged. [Refer: Derivatives [member]]


example: IFRS 7 B11D d




ifrs-full


ContractualCapitalCommitments


X instant, credit


Contractual capital commitments


The amount of capital commitments for which the entity has entered into a contract. [Refer: Capital commitments]


common practice: IAS 1 112 c




ifrs-full


ContractualCommitmentsForAcquisitionOfIntangibleAssets


X instant, credit


Contractual commitments for acquisition of intangible assets


The amount of contractual commitments for the acquisition of intangible assets.


disclosure: IAS 38 122 e




ifrs-full


ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment


X instant, credit


Contractual commitments for acquisition of property, plant and equipment


The amount of contractual commitments for the acquisition of property, plant and equipment. [Refer: Property, plant and equipment]


disclosure: IAS 16 74 c




ifrs-full


ContractualServiceMargin


X instant, credit


Contractual service margin


The amount of the contractual service margin. [Refer: Contractual service margin [member]]


disclosure: IFRS 17 109 – Effective 2021-01-01




ifrs-full


ContractualServiceMarginMember


member


Contractual service margin [member]


This member stands for a component of the carrying amount of the asset or liability for a group of insurance contracts representing the unearned profit the entity will recognise as it provides services under the insurance contracts in the group.


disclosure: IFRS 17 101 c – Effective 2021-01-01, disclosure: IFRS 17 107 d – Effective 2021-01-01




ifrs-full


ContractualServiceMarginNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedMember


member


Contractual service margin not related to contracts that existed at transition date to which modified retrospective approach or fair value approach has been applied [member]


This member stands for the contractual service margin not related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19 of IFRS 17) or the fair value approach (as described in paragraphs C20-C24 of IFRS 17) has been applied. [Refer: Contractual service margin [member]]


disclosure: IFRS 17 114 c – Effective 2021-01-01




ifrs-full


ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedMember


member


Contractual service margin related to contracts that existed at transition date to which fair value approach has been applied [member]


This member stands for the contractual service margin related to contracts that existed at the transition date to which the fair value approach (as described in paragraphs C20-C24 of IFRS 17) has been applied. [Refer: Contractual service margin [member]]


disclosure: IFRS 17 114 b – Effective 2021-01-01




ifrs-full


ContractualServiceMarginRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedMember


member


Contractual service margin related to contracts that existed at transition date to which modified retrospective approach has been applied [member]


This member stands for the contractual service margin related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19 of IFRS 17) has been applied. [Refer: Contractual service margin [member]]


disclosure: IFRS 17 114 a – Effective 2021-01-01




ifrs-full


ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset


X duration, debit


Contributions to plan by employer, net defined benefit liability (asset)


The decrease (increase) in net defined benefit liability (asset) resulting from contributions to a defined benefit plan by the employer. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]]


disclosure: IAS 19 141 f




ifrs-full


ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset


X duration, debit


Contributions to plan by plan participants, net defined benefit liability (asset)


The decrease (increase) in the net defined benefit liability (asset) resulting from contributions to a defined benefit plan by plan participants. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]]


disclosure: IAS 19 141 f




ifrs-full


ContributionsToPlanNetDefinedBenefitLiabilityAsset


X duration, debit


Contributions to plan, net defined benefit liability (asset)


The decrease (increase) in the net defined benefit liability (asset) resulting from contributions to a defined benefit plan. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]]


disclosure: IAS 19 141 f




ifrs-full


ContributionsToPlanNetDefinedBenefitLiabilityAssetAbstract


 


Contributions to plan, net defined benefit liability (asset) [abstract]


 


 




ifrs-full


CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights


X instant, debit


Copyrights, patents and other industrial property rights, service and operating rights


The amount of intangible assets representing copyrights, patents and other industrial property rights, service and operating rights. [Refer: Intangible assets other than goodwill]


example: IAS 38 119 e




ifrs-full


CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember


member


Copyrights, patents and other industrial property rights, service and operating rights [member]


This member stands for a class of intangible assets representing copyrights, patents and other industrial property rights, service and operating rights. [Refer: Intangible assets other than goodwill]


example: IAS 38 119 e




ifrs-full


CorporateDebtInstrumentsHeld


X instant, debit


Corporate debt instruments held


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


common practice: IAS 1 112 c




ifrs-full


CorporateLoans


X instant, debit


Loans to corporate entities


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


common practice: IAS 1 112 c




ifrs-full


CorporateLoansMember


member


Loans to corporate entities [member]


This member stands for loans made to corporate entities.


common practice: IAS 1 112 c, example: IFRS 7 6, example: IFRS 7 IG20C




ifrs-full


CostApproachMember


member


Cost approach [member]


This member stands for a valuation technique that reflects the amount that would be required currently to replace the service capacity of an asset (often referred to as “current replacement cost”).


example: IFRS 13 62




ifrs-full


CostOfInventoriesRecognisedAsExpenseDuringPeriod


X duration, debit


Cost of inventories recognised as expense during period


The amount of inventories recognised as an expense during the period. [Refer: Inventories]


disclosure: IAS 2 36 d




ifrs-full


CostOfMerchandiseSold


X duration, debit


Cost of merchandise sold


The amount of merchandise that was sold during the period and recognised as an expense.


common practice: IAS 1 85




ifrs-full


CostOfPurchasedEnergySold


X duration, debit


Cost of purchased energy sold


The amount of purchased energy that was sold during the period and recognised as an expense.


common practice: IAS 1 112 c




ifrs-full


CostOfSales


X duration, debit


Cost of sales


The amount of costs relating to expenses directly or indirectly attributed to the goods or services sold, which may include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, unallocated production overheads and abnormal amounts of production costs of inventories.


disclosure: IAS 1 99, disclosure: IAS 1 103




ifrs-full


CostOfSalesFoodAndBeverage


X duration, debit


Cost of sales, food and beverage


The amount of cost of sales attributed to food and beverage. [Refer: Cost of sales]


common practice: IAS 1 85




ifrs-full


CostOfSalesHotelOperations


X duration, debit


Cost of sales, hotel operations


The amount of cost of sales attributed to hotel operations. [Refer: Cost of sales]


common practice: IAS 1 85




ifrs-full


CostOfSalesRoomOccupancyServices


X duration, debit


Cost of sales, room occupancy services


The amount of cost of sales attributed to room occupancy services. [Refer: Cost of sales]


common practice: IAS 1 85




ifrs-full


CostsToObtainContractsWithCustomersMember


member


Costs to obtain contracts with customers [member]


This member stands for a category of assets recognised from the costs to obtain or fulfil contracts with customers representing the costs to obtain contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]


example: IFRS 15 128 a




ifrs-full


CounterpartiesAxis


axis


Counterparties [axis]


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


disclosure: IFRS 7 B52




ifrs-full


CounterpartiesMember


member


Counterparties [member]


This member stands for the parties to the transaction other than the entity. It also represents the standard value for the “Counterparties” axis if no other member is used.


disclosure: IFRS 7 B52




ifrs-full


CountryOfDomicileMember


member


Country of domicile [member]


This member stands for the country in which the entity is registered and where it has its legal address or registered office.


disclosure: IFRS 8 33 b, disclosure: IFRS 8 33 a




ifrs-full


CountryOfIncorporation


text


Country of incorporation


The country in which the entity is incorporated.


disclosure: IAS 1 138 a




ifrs-full


CountryOfIncorporationOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse


text


Country of incorporation of entity whose consolidated financial statements have been produced for public use


The country in which the entity’s ultimate, or any intermediate, parent, whose consolidated financial statements that comply with IFRSs have been produced for public use, has been incorporated. [Refer: Consolidated [member]; IFRSs [member]]


disclosure: IAS 27 16 a




ifrs-full


CountryOfIncorporationOfJointOperation


text


Country of incorporation of joint operation


The country in which a joint operation of the entity is incorporated. [Refer: Joint operations [member]]


disclosure: IFRS 12 21 a iii




ifrs-full


CountryOfIncorporationOfJointVenture


text


Country of incorporation of joint venture


The country in which a joint venture of the entity is incorporated. [Refer: Joint ventures [member]]


disclosure: IAS 27 16 b ii, disclosure: IAS 27 17 b ii, disclosure: IFRS 12 21 a iii




ifrs-full


CountryOfIncorporationOrResidenceOfAssociate


text


Country of incorporation of associate


The country in which an associate of the entity is incorporated. [Refer: Associates [member]]


disclosure: IAS 27 16 b ii, disclosure: IAS 27 17 b ii, disclosure: IFRS 12 21 a iii




ifrs-full


CountryOfIncorporationOrResidenceOfSubsidiary


text


Country of incorporation of subsidiary


The country in which a subsidiary of the entity is incorporated. [Refer: Subsidiaries [member]]


disclosure: IAS 27 16 b ii, disclosure: IAS 27 17 b ii, disclosure: IFRS 12 12 b, disclosure: IFRS 12 19B b




ifrs-full


CreationDateAxis


axis


Creation date [axis]


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


disclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i, disclosure: IAS 8 49 b i




ifrs-full


CreditDerivativeFairValue


X instant, debit


Credit derivative, fair value


The fair value of a credit derivative. [Refer: At fair value [member]; Derivatives [member]]


disclosure: IFRS 7 24G a




ifrs-full


CreditDerivativeNominalAmount


X instant


Credit derivative, nominal amount


The nominal amount of a credit derivative. [Refer: Derivatives [member]]


disclosure: IFRS 7 24G a




ifrs-full


CreditExposure


X instant


Credit exposure


The amount of exposure to loss resulting from credit risk. [Refer: Credit risk [member]]


example: IFRS 7 IG24 a – Expiry date 2021-01-01, example: IFRS 7 IG25 b – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01




ifrs-full


CreditImpairmentOfFinancialInstrumentsAxis


axis


Credit impairment of financial instruments [axis]


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


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




ifrs-full


CreditImpairmentOfFinancialInstrumentsMember


member


Credit impairment of financial instruments [member]


This member stands for all statuses of credit impairment of financial instruments. A financial instrument is credit-impaired when one or more events that have a detrimental impact on the estimated future cash flows of that financial instrument have occurred. This member also represents the standard value for the “Credit impairment of financial instruments” axis if no other member is used.


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




ifrs-full


CreditrelatedFeeAndCommissionIncome


X duration, credit


Credit-related fee and commission income


The amount of income recognised from credit-related fees and commissions. [Refer: Fee and commission income]


common practice: IAS 1 112 c




ifrs-full


CreditRiskMember


member


Credit risk [member]


This member stands for the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. [Refer: Financial instruments, class [member]]


disclosure: IFRS 17 124 – Effective 2021-01-01, disclosure: IFRS 17 125 – Effective 2021-01-01, disclosure: IFRS 17 127 – Effective 2021-01-01, example: IFRS 7 32




ifrs-full


CreditSpreadMeasurementInputMember


member


Credit spread, measurement input [member]


This member stands for the credit spread used as a measurement input.


common practice: IFRS 13 93 d




ifrs-full


CumulativeChangeInFairValueRecognisedInProfitOrLossOnSalesOfInvestmentPropertyBetweenPoolsOfAssetsMeasuredUsingDifferentModels


X duration, credit


Cumulative change in fair value recognised in profit or loss on sales of investment property between pools of assets measured using different models


The cumulative change in fair value recognised in profit or loss on sales of investment property from a pool of assets in which the cost model is used into a pool in which the fair value model is used. [Refer: Fair value model [member]; Investment property]


disclosure: IAS 40 75 f iv




ifrs-full


CumulativeGainLossOnDisposalOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome


X duration, credit


Cumulative gain (loss) on disposal of investments in equity instruments designated at fair value through other comprehensive income


The cumulative gain (loss) on disposal of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: At fair value [member]; Other comprehensive income]


disclosure: IFRS 7 11B c




ifrs-full


CumulativeGainLossPreviouslyRecognisedInOtherComprehensiveIncomeArisingFromReclassificationOfFinancialAssetsOutOfFairValueThroughOtherComprehensiveIncomeIntoFairValueThroughProfitOrLossMeasurementCategory


X duration, credit


Cumulative gain (loss) previously recognised in other comprehensive income arising from reclassification of financial assets out of fair value through other comprehensive income into fair value through profit or loss measurement category


The cumulative gain (loss) previously recognised in other comprehensive income arising from the reclassification of financial assets out of the fair value through other comprehensive income into the fair value through profit or loss measurement category. [Refer: Financial assets measured at fair value through other comprehensive income; Financial assets at fair value through profit or loss; Other comprehensive income]


disclosure: IAS 1 82 cb




ifrs-full


CumulativePreferenceDividendsNotRecognised


X duration


Cumulative preference dividends not recognised


The amount of cumulative preference dividends not recognised.


disclosure: IAS 1 137 b




ifrs-full


CumulativeUnrecognisedShareOfLossesOfAssociates


X instant, credit


Cumulative unrecognised share of losses of associates


The cumulative amount of the unrecognised share of losses of associates if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Associates [member]; Unrecognised share of losses of associates]


disclosure: IFRS 12 22 c




ifrs-full


CumulativeUnrecognisedShareOfLossesOfJointVentures


X instant, credit


Cumulative unrecognised share of losses of joint ventures


The cumulative amount of the unrecognised share of losses of joint ventures if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Joint ventures [member]; Unrecognised share of losses of joint ventures]


disclosure: IFRS 12 22 c




ifrs-full


CumulativeUnrecognisedShareOfLossesOfJointVenturesTransitionFromProportionateConsolidationToEquityMethod


X instant, credit


Cumulative unrecognised share of losses of joint ventures, transition from proportionate consolidation to equity method


The entity’s cumulative unrecognised share of losses of its joint ventures for which transition from proportionate consolidation to the equity method was performed. [Refer: Joint ventures [member]; Cumulative unrecognised share of losses of joint ventures]


disclosure: IFRS 11 C4




ifrs-full


CurrencyRiskMember


member


Currency risk [member]


This member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. [Refer: Financial instruments, class [member]]


disclosure: IFRS 17 124 – Effective 2021-01-01, disclosure: IFRS 17 125 – Effective 2021-01-01, disclosure: IFRS 17 127 – Effective 2021-01-01, disclosure: IFRS 17 128 a ii – Effective 2021-01-01, disclosure: IFRS 7 Defined terms




ifrs-full


CurrencySwapContractMember


member


Currency swap contract [member]


This member stands for a currency swap contract. [Refer: Swap contract [member]]


common practice: IAS 1 112 c




ifrs-full


CurrentAccruedExpensesAndOtherCurrentLiabilities


X instant, credit


Current accrued expenses and other current liabilities


The amount of current accrued expenses and other current liabilities. [Refer: Accruals; Other current liabilities]


common practice: IAS 1 55




ifrs-full


CurrentAccruedIncome


X instant, debit


Current accrued income


The amount of current accrued income. [Refer: Accrued income]


common practice: IAS 1 112 c




ifrs-full


CurrentAdvances


X instant, credit


Current advances received


The amount of current payments received for goods or services to be provided in the future. [Refer: Advances received]


common practice: IAS 1 55




ifrs-full


CurrentAdvancesToSuppliers


X instant, debit


Current advances to suppliers


The amount of current advances made to suppliers before goods or services are received.


common practice: IAS 1 112 c




ifrs-full


CurrentAgriculturalProduce


X instant, debit


Current agricultural produce


A classification of current inventory representing the amount of harvested produce of the entity’s biological assets. [Refer: Biological assets; Inventories]


common practice: IAS 2 37




ifrs-full


CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity


X duration, debit


Current and deferred tax relating to items credited (charged) directly to equity


The aggregate current and deferred tax relating to particular items that are charged or credited directly to equity, for example: (a) an adjustment to the opening balance of retained earnings resulting from either a change in accounting policy that is applied retrospectively or the correction of an error; and (b) amounts arising on initial recognition of the equity component of a compound financial instrument. [Refer: Deferred tax relating to items credited (charged) directly to equity; Retained earnings; Financial instruments, class [member]]


disclosure: IAS 12 81 a




ifrs-full


CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquityAbstract


 


Current and deferred tax relating to items charged or credited directly to equity [abstract]


 


 




ifrs-full


CurrentAssets


X instant, debit


Current assets


The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within 12 months after the reporting period; or (d) classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least 12 months after the reporting period. [Refer: Assets]


disclosure: IAS 1 66, disclosure: IFRS 12 B12 b i, example: IFRS 12 B10 b




ifrs-full


CurrentAssetsAbstract


 


Current assets [abstract]


 


 




ifrs-full


CurrentAssetsLiabilities


X instant, debit


Current assets (liabilities)


The amount of current assets less the amount of current liabilities.


common practice: IAS 1 55




ifrs-full


CurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners


X instant, debit


Current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners


The amount of current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners. [Refer: Current assets; Disposal groups classified as held for sale [member]; Non-current assets or disposal groups classified as held for sale; Non-current assets or disposal groups classified as held for distribution to owners]


disclosure: IAS 1 66




ifrs-full


CurrentAssetsRecognisedAsOfAcquisitionDate


X instant, debit


Current assets recognised as of acquisition date


The amount recognised as of the acquisition date for current assets acquired in a business combination. [Refer: Business combinations [member]]


common practice: IFRS 3 B64 i




ifrs-full


CurrentBiologicalAssets


X instant, debit


Current biological assets


The amount of current biological assets. [Refer: Biological assets]


disclosure: IAS 1 54 f




ifrs-full


CurrentBiologicalAssetsMember


member


Current biological assets [member]


This member stands for current biological assets. [Refer: Biological assets]


common practice: IAS 41 50




ifrs-full


CurrentBondsIssuedAndCurrentPortionOfNoncurrentBondsIssued


X instant, credit


Current bonds issued and current portion of non-current bonds issued


The amount of current bonds issued and the current portion of non-current bonds issued. [Refer: Bonds issued]


common practice: IAS 1 112 c




ifrs-full


CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings


X instant, credit


Current borrowings and current portion of non-current borrowings


The amount of current borrowings and current portion of non-current borrowings. [Refer: Borrowings]


common practice: IAS 1 55




ifrs-full


CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsAbstract


 


Current borrowings and current portion of non-current borrowings [abstract]


 


 




ifrs-full


CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowingsByTypeAbstract


 


Current borrowings and current portion of non-current borrowings, by type [abstract]


 


 




ifrs-full


CurrentCommercialPapersIssuedAndCurrentPortionOfNoncurrentCommercialPapersIssued


X instant, credit


Current commercial papers issued and current portion of non-current commercial papers issued


The amount of current commercial paper issued and the current portion of non-current commercial paper issued. [Refer: Commercial papers issued]


common practice: IAS 1 112 c




ifrs-full


CurrentContractAssets


X instant, debit


Current contract assets


The amount of current contract assets. [Refer: Contract assets]


disclosure: IFRS 15 105




ifrs-full


CurrentContractLiabilities


X instant, credit


Current contract liabilities


The amount of current contract liabilities. [Refer: Contract liabilities]


disclosure: IFRS 15 105




ifrs-full


CurrentCrudeOil


X instant, debit


Current crude oil


A classification of current inventory representing the amount of unrefined, unprocessed oil. [Refer: Inventories]


common practice: IAS 2 37




ifrs-full


CurrentDebtInstrumentsIssued


X instant, credit


Current debt instruments issued


The amount of current debt instruments issued. [Refer: Debt instruments issued]


common practice: IAS 1 55




ifrs-full


CurrentDepositsFromCustomers


X instant, credit


Current deposits from customers


The amount of current deposits from customers. [Refer: Deposits from customers]


common practice: IAS 1 55




ifrs-full


CurrentDerivativeFinancialAssets


X instant, debit


Current derivative financial assets


The amount of current derivative financial assets. [Refer: Derivative financial assets]


common practice: IAS 1 55




ifrs-full


CurrentDerivativeFinancialLiabilities


X instant, credit


Current derivative financial liabilities


The amount of current derivative financial liabilities. [Refer: Derivative financial liabilities]


common practice: IAS 1 55




ifrs-full


CurrentDividendPayables


X instant, credit


Current dividend payables


The amount of current dividend payables. [Refer: Dividend payables]


common practice: IAS 1 55




ifrs-full


CurrentEstimateOfFutureCashOutflowsToBePaidToFulfilObligationMeasurementInputMember


member


Current estimate of future cash outflows to be paid to fulfil obligation, measurement input [member]


This member stands for the current estimate of future cash outflows to be paid to fulfil obligation, used as a measurement input.


example: IFRS 13 B36 d




ifrs-full


CurrentExciseTaxPayables


X instant, credit


Current excise tax payables


The amount of current excise tax payables. [Refer: Excise tax payables]


common practice: IAS 1 78




ifrs-full


CurrentFinanceLeaseReceivables


X instant, debit


Current finance lease receivables


The amount of current finance lease receivables. [Refer: Finance lease receivables]


common practice: IAS 1 55




ifrs-full


CurrentFinancialAssets


X instant, debit


Current financial assets


The amount of current financial assets. [Refer: Financial assets]


disclosure: IFRS 7 25




ifrs-full


CurrentFinancialAssetsAtAmortisedCost


X instant, debit


Current financial assets at amortised cost


The amount of current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]


disclosure: IFRS 7 8 f




ifrs-full


CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome


X instant, debit


Current financial assets at fair value through other comprehensive income


The amount of current financial assets at fair value through other comprehensive income. [Refer: Financial assets at fair value through other comprehensive income]


disclosure: IFRS 7 8 h




ifrs-full


CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract


 


Current financial assets at fair value through other comprehensive income [abstract]


 


 




ifrs-full


CurrentFinancialAssetsAtFairValueThroughProfitOrLoss


X instant, debit


Current financial assets at fair value through profit or loss


The amount of current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]


disclosure: IFRS 7 8 a




ifrs-full


CurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstract


 


Current financial assets at fair value through profit or loss [abstract]


 


 




ifrs-full


CurrentFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading


X instant, debit


Current financial assets at fair value through profit or loss, classified as held for trading


The amount of current financial assets measured at fair value through profit or loss classified as held for trading. [Refer: Financial assets at fair value through profit or loss, classified as held for trading]


common practice: IAS 1 55, disclosure: IFRS 7 8 a – Expiry date 2021-01-01




ifrs-full


CurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition


X instant, debit


Current financial assets at fair value through profit or loss, designated upon initial recognition or subsequently


The amount of current financial assets measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently]


disclosure: IFRS 7 8 a




ifrs-full


CurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue


X instant, debit


Current financial assets at fair value through profit or loss, mandatorily measured at fair value


The amount of current financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value]


disclosure: IFRS 7 8 a




ifrs-full


CurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments


X instant, debit


Current financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments


The amount of current financial assets at fair value through profit or loss measured as such in accordance with the exemption for reacquisition of own equity instruments. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments]


disclosure: IFRS 7 8 a – Effective 2021-01-01




ifrs-full


CurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities


X instant, debit


Current financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities


The amount of current financial assets at fair value through profit or loss measured as such in accordance with the exemption for repurchase of own financial liabilities. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities]


disclosure: IFRS 7 8 a – Effective 2021-01-01




ifrs-full


CurrentFinancialAssetsAvailableforsale


X instant, debit


Current financial assets available-for-sale


The amount of current financial assets available-for-sale. [Refer: Financial assets available-for-sale; Current financial assets]


disclosure: IFRS 7 8 d – Expiry date 2021-01-01




ifrs-full


CurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome


X instant, debit


Current financial assets measured at fair value through other comprehensive income


The amount of current financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income]


disclosure: IFRS 7 8 h




ifrs-full


CurrentFinancialLiabilities


X instant, credit


Current financial liabilities


The amount of current financial liabilities. [Refer: Financial liabilities]


disclosure: IFRS 7 25




ifrs-full


CurrentFinancialLiabilitiesAtAmortisedCost


X instant, credit


Current financial liabilities at amortised cost


The amount of current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]


disclosure: IFRS 7 8 g, disclosure: IFRS 7 8 f – Expiry date 2021-01-01




ifrs-full


CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss


X instant, credit


Current financial liabilities at fair value through profit or loss


The amount of current financial liabilities measured at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss]


disclosure: IFRS 7 8 e




ifrs-full


CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract


 


Current financial liabilities at fair value through profit or loss [abstract]


 


 




ifrs-full


CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading


X instant, credit


Current financial liabilities at fair value through profit or loss, classified as held for trading


The amount of current financial liabilities at fair value through profit or loss that meet the definition of held for trading. [Refer: Current financial liabilities at fair value through profit or loss]


disclosure: IFRS 7 8 e




ifrs-full


CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition


X instant, credit


Current financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently


The amount of current financial liabilities measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]


disclosure: IFRS 7 8 e




ifrs-full


CurrentFoodAndBeverage


X instant, debit


Current food and beverage


A classification of current inventory representing the amount of food and beverage. [Refer: Inventories]


common practice: IAS 2 37




ifrs-full


CurrentFuel


X instant, debit


Current fuel


A classification of current inventory representing the amount of fuel. [Refer: Inventories]


common practice: IAS 2 37




ifrs-full


CurrentGovernmentGrants


X instant, credit


Current government grants


The amount of current government grants recognised in the statement of financial position as deferred income. [Refer: Government [member]; Deferred income; Government grants]


common practice: IAS 1 55




ifrs-full


CurrentHeldtomaturityInvestments


X instant, debit


Current held-to-maturity investments


The amount of current held-to-maturity investments. [Refer: Held-to-maturity investments]


disclosure: IFRS 7 8 b – Expiry date 2021-01-01




ifrs-full


CurrentInterestPayable


X instant, credit


Current interest payable


The amount of current interest payable. [Refer: Interest payable]


common practice: IAS 1 112 c




ifrs-full


CurrentInterestReceivable


X instant, debit


Current interest receivable


The amount of current interest receivable. [Refer: Interest receivable]


common practice: IAS 1 112 c




ifrs-full


CurrentInventoriesArisingFromExtractiveActivitiesAbstract


 


Current inventories arising from extractive activities [abstract]


 


 




ifrs-full


CurrentInventoriesHeldForSale


X instant, debit


Current inventories held for sale


A classification of current inventory representing the amount of inventories held for sale in the ordinary course of business. [Refer: Inventories]


common practice: IAS 2 37




ifrs-full


CurrentInventoriesInTransit


X instant, debit


Current inventories in transit


A classification of current inventory representing the amount of inventories in transit. [Refer: Inventories]


common practice: IAS 2 37




ifrs-full


CurrentInvestments


X instant, debit


Current investments


The amount of current investments.


common practice: IAS 1 55




ifrs-full


CurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncome


X instant, debit


Current investments in equity instruments designated at fair value through other comprehensive income


The amount of current investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income]


disclosure: IFRS 7 8 h




ifrs-full


CurrentLeaseLiabilities


X instant, credit


Current lease liabilities


The amount of current lease liabilities. [Refer: Lease liabilities]


disclosure: IFRS 16 47 b




ifrs-full


CurrentLiabilities


X instant, credit


Current liabilities


The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within 12 months after the reporting period; or (d) the entity does not have an unconditional right to defer settlement for at least 12 months after the reporting period.


disclosure: IAS 1 69, disclosure: IFRS 12 B12 b iii, example: IFRS 12 B10 b




ifrs-full


CurrentLiabilitiesAbstract


 


Current liabilities [abstract]


 


 




ifrs-full


CurrentLiabilitiesOtherThanLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale


X instant, credit


Current liabilities other than liabilities included in disposal groups classified as held for sale


The amount of current liabilities other than liabilities included in disposal groups classified as held for sale. [Refer: Current liabilities; Disposal groups classified as held for sale [member]; Liabilities included in disposal groups classified as held for sale]


disclosure: IAS 1 69




ifrs-full


CurrentLiabilitiesRecognisedAsOfAcquisitionDate


X instant, credit


Current liabilities recognised as of acquisition date


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


common practice: IFRS 3 B64 i




ifrs-full


CurrentLoansAndReceivables


X instant, debit


Current loans and receivables


The amount of current loans and receivables. [Refer: Loans and receivables]


disclosure: IFRS 7 8 c – Expiry date 2021-01-01




ifrs-full


CurrentLoansReceivedAndCurrentPortionOfNoncurrentLoansReceived


X instant, credit


Current loans received and current portion of non-current loans received


The amount of current loans received and the current portion of non-current loans received. [Refer: Loans received]


common practice: IAS 1 112 c




ifrs-full


CurrentMaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServices


X instant, debit


Current materials and supplies to be consumed in production process or rendering services


A classification of current inventory representing the amount of materials and supplies to be consumed in a production process or while rendering services. [Refer: Inventories]


common practice: IAS 2 37




ifrs-full


CurrentMember


member


Current [member]


This member stands for a current time band.


example: IFRS 7 IG20D, example: IFRS 7 35N, common practice: IFRS 7 37 – Expiry date 2021-01-01




ifrs-full


CurrentNaturalGas


X instant, debit


Current natural gas


A classification of current inventory representing the amount of a naturally occurring hydrocarbon gas mixture. [Refer: Inventories]


common practice: IAS 2 37




ifrs-full


CurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral


X instant, debit


Current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral


The amount of current non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral.


disclosure: IFRS 9 3.2.23 a, disclosure: IAS 39 37 a – Expiry date 2021-01-01




ifrs-full


CurrentNotesAndDebenturesIssuedAndCurrentPortionOfNoncurrentNotesAndDebenturesIssued


X instant, credit


Current notes and debentures issued and current portion of non-current notes and debentures issued


The amount of current notes and debentures issued and the current portion of non-current notes and debentures issued. [Refer: Notes and debentures issued]


common practice: IAS 1 112 c




ifrs-full


CurrentOreStockpiles


X instant, debit


Current ore stockpiles


A classification of current inventory representing the amount of ore stockpiles. [Refer: Inventories]


common practice: IAS 2 37




ifrs-full


CurrentPackagingAndStorageMaterials


X instant, debit


Current packaging and storage materials


A classification of current inventory representing the amount of packaging and storage materials. [Refer: Inventories]


common practice: IAS 2 37




ifrs-full


CurrentPayablesForPurchaseOfEnergy


X instant, credit


Current payables for purchase of energy


The amount of current payables for the purchase of energy. [Refer: Payables for purchase of energy]


common practice: IAS 1 78




ifrs-full


CurrentPayablesForPurchaseOfNoncurrentAssets


X instant, credit


Current payables for purchase of non-current assets


The amount of current payables for the purchase of non-current assets. [Refer: Payables for purchase of non-current assets]


common practice: IAS 1 78




ifrs-full


CurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTax


X instant, credit


Current payables on social security and taxes other than income tax


The amount of current payables on social security and taxes other than incomes tax. [Refer: Payables on social security and taxes other than income tax]


common practice: IAS 1 78




ifrs-full


CurrentPetroleumAndPetrochemicalProducts


X instant, debit


Current petroleum and petrochemical products


A classification of current inventory representing the amount of products derived from crude oil and natural gas. [Refer: Current crude oil; Current natural gas]


common practice: IAS 2 37




ifrs-full


CurrentPortionOfLongtermBorrowings


X instant, credit


Current portion of non-current borrowings


The current portion of non-current borrowings. [Refer: Borrowings]


common practice: IAS 1 55




ifrs-full


CurrentPrepaidExpenses


X instant, debit


Current prepaid expenses


The amount recognised as a current asset for expenditures made prior to the period when the economic benefit will be realised.


common practice: IAS 1 112 c




ifrs-full


CurrentPrepayments


X instant, debit


Current prepayments


The amount of current prepayments. [Refer: Prepayments]


example: IAS 1 78 b




ifrs-full


CurrentPrepaymentsAbstract


 


Current prepayments [abstract]


 


 




ifrs-full


CurrentPrepaymentsAndCurrentAccruedIncome


X instant, debit


Current prepayments and current accrued income


The amount of current prepayments and current accrued income. [Refer: Prepayments; Accrued income]


common practice: IAS 1 112 c




ifrs-full


CurrentPrepaymentsAndCurrentAccruedIncomeAbstract


 


Current prepayments and current accrued income [abstract]


 


 




ifrs-full


CurrentPrepaymentsAndOtherCurrentAssets


X instant, debit


Current prepayments and other current assets


The amount of current prepayments and other current assets. [Refer: Other current assets; Current prepayments]


common practice: IAS 1 55




ifrs-full


CurrentProgrammingAssets


X instant, debit


Current programming assets


The amount of current programming assets. [Refer: Programming assets]


common practice: IAS 1 55




ifrs-full


CurrentProvisions


X instant, credit


Current provisions


The amount of current provisions. [Refer: Provisions]


disclosure: IAS 1 54 l




ifrs-full


CurrentProvisionsAbstract


 


Current provisions [abstract]


 


 




ifrs-full


CurrentProvisionsForEmployeeBenefits


X instant, credit


Current provisions for employee benefits


The amount of current provisions for employee benefits. [Refer: Provisions for employee benefits]


disclosure: IAS 1 78 d




ifrs-full


CurrentRawMaterialsAndCurrentProductionSupplies


X instant, debit


Current raw materials and current production supplies


A classification of current inventory representing the amount of current raw materials and current production supplies. [Refer: Current production supplies; Current raw materials]


common practice: IAS 2 37




ifrs-full


CurrentRawMaterialsAndCurrentProductionSuppliesAbstract


 


Current raw materials and current production supplies [abstract]


 


 




ifrs-full


CurrentReceivablesDueFromAssociates


X instant, debit


Current receivables due from associates


The amount of current receivables due from associates. [Refer: Associates [member]]


common practice: IAS 1 78 b




ifrs-full


CurrentReceivablesDueFromJointVentures


X instant, debit


Current receivables due from joint ventures


The amount of current receivables due from joint ventures. [Refer: Joint ventures [member]]


common practice: IAS 1 78 b




ifrs-full


CurrentReceivablesFromContractsWithCustomers


X instant, debit


Current receivables from contracts with customers


The amount of current receivables from contracts with customers. [Refer: Receivables from contracts with customers]


disclosure: IFRS 15 105




ifrs-full


CurrentReceivablesFromRentalOfProperties


X instant, debit


Current receivables from rental of properties


The amount of current receivables from rental of properties. [Refer: Receivables from rental of properties]


common practice: IAS 1 78 b




ifrs-full


CurrentReceivablesFromSaleOfProperties


X instant, debit


Current receivables from sale of properties


The amount of current receivables from sale of properties. [Refer: Receivables from sale of properties]


common practice: IAS 1 78 b




ifrs-full


CurrentReceivablesFromTaxesOtherThanIncomeTax


X instant, debit


Current receivables from taxes other than income tax


The amount of current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax]


common practice: IAS 1 78 b




ifrs-full


CurrentRecognisedAssetsDefinedBenefitPlan


X instant, debit


Current net defined benefit asset


The amount of current net defined benefit asset. [Refer: Net defined benefit asset]


common practice: IAS 1 55




ifrs-full


CurrentRecognisedLiabilitiesDefinedBenefitPlan


X instant, credit


Current net defined benefit liability


The amount of current net defined benefit liability. [Refer: Net defined benefit liability]


common practice: IAS 1 55




ifrs-full


CurrentRefundsProvision


X instant, credit


Current refunds provision


The amount of current provision for refunds. [Refer: Refunds provision]


example: IAS 37 Example 4 Refunds policy, example: IAS 37 87




ifrs-full


CurrentRestrictedCashAndCashEquivalents


X instant, debit


Current restricted cash and cash equivalents


The amount of current restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]


common practice: IAS 1 55




ifrs-full


CurrentRetentionPayables


X instant, credit


Current retention payables


The amount of current retention payables. [Refer: Retention payables]


common practice: IAS 1 78




ifrs-full


CurrentSecuredBankLoansReceivedAndCurrentPortionOfNoncurrentSecuredBankLoansReceived


X instant, credit


Current secured bank loans received and current portion of non-current secured bank loans received


The amount of current secured bank loans received and the current portion of non-current secured bank loans received. [Refer: Secured bank loans received]


common practice: IAS 1 112 c




ifrs-full


CurrentServiceCostNetDefinedBenefitLiabilityAsset


X duration, credit


Current service cost, net defined benefit liability (asset)


The increase (decrease) in the net defined benefit liability (asset) resulting from employee service in the current period. [Refer: Net defined benefit liability (asset)]


disclosure: IAS 19 141 a




ifrs-full


CurrentTaxAssets


X instant, debit


Current tax assets


The excess of amount paid for current tax in respect of current and prior periods over the amount due for those periods. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.


disclosure: IAS 1 54 n




ifrs-full


CurrentTaxAssetsCurrent


X instant, debit


Current tax assets, current


The current amount of current tax assets. [Refer: Current tax assets]


disclosure: IAS 1 54 n




ifrs-full


CurrentTaxAssetsNoncurrent


X instant, debit


Current tax assets, non-current


The non-current amount of current tax assets. [Refer: Current tax assets]


disclosure: IAS 1 54 n




ifrs-full


CurrentTaxExpenseIncome


X duration, debit


Current tax expense (income)


The amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.


example: IAS 12 80 a




ifrs-full


CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods


X duration, debit


Current tax expense (income) and adjustments for current tax of prior periods


The amount of current tax expense (income) and adjustments for the current tax of prior periods. [Refer: Current tax expense (income); Adjustments for current tax of prior periods]


common practice: IAS 12 80




ifrs-full


CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriodsAbstract


 


Current tax expense (income) and adjustments for current tax of prior periods [abstract]


 


 




ifrs-full


CurrentTaxLiabilities


X instant, credit


Current tax liabilities


The amount of current tax for current and prior periods to the extent unpaid. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.


disclosure: IAS 1 54 n




ifrs-full


CurrentTaxLiabilitiesCurrent


X instant, credit


Current tax liabilities, current


The current amount of current tax liabilities. [Refer: Current tax liabilities]


disclosure: IAS 1 54 n




ifrs-full


CurrentTaxLiabilitiesNoncurrent


X instant, credit


Current tax liabilities, non-current


The non-current amount of current tax liabilities. [Refer: Current tax liabilities]


disclosure: IAS 1 54 n




ifrs-full


CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity


X duration, debit


Current tax relating to items credited (charged) directly to equity


The amount of current tax relating to particular items that are charged or credited directly to equity, for example: (a) an adjustment to the opening balance of retained earnings resulting from either a change in accounting policy that is applied retrospectively or the correction of an error; and (b) amounts arising on initial recognition of the equity component of a compound financial instrument. [Refer: Retained earnings; Financial instruments, class [member]]


disclosure: IAS 12 81 a




ifrs-full


CurrentTradeReceivables


X instant, debit


Current trade receivables


The amount of current trade receivables. [Refer: Trade receivables]


example: IAS 1 78 b, example: IAS 1 68




ifrs-full


CurrentUnsecuredBankLoansReceivedAndCurrentPortionOfNoncurrentUnsecuredBankLoansReceived


X instant, credit


Current unsecured bank loans received and current portion of non-current unsecured bank loans received


The amount of current unsecured bank loans received and the current portion of non-current unsecured bank loans received. [Refer: Unsecured bank loans received]


common practice: IAS 1 112 c




ifrs-full


CurrentValueAddedTaxPayables


X instant, credit


Current value added tax payables


The amount of current value added tax payables. [Refer: Value added tax payables]


common practice: IAS 1 78




ifrs-full


CurrentValueAddedTaxReceivables


X instant, debit


Current value added tax receivables


The amount of current value added tax receivables. [Refer: Value added tax receivables]


common practice: IAS 1 78 b




ifrs-full


CustomerrelatedIntangibleAssetsMember


member


Customer-related intangible assets [member]


This member stands for a class of intangible assets representing assets related to customers. Such assets may include customer lists, order or production backlog, customer contracts and related customer relationships as well as non-contractual customer relationships.


common practice: IAS 38 119




ifrs-full


CustomerrelatedIntangibleAssetsRecognisedAsOfAcquisitionDate


X instant, debit


Customer-related intangible assets recognised as of acquisition date


The amount recognised as of the acquisition date for customer-related intangible assets acquired in a business combination. [Refer: Customer-related intangible assets [member]; Business combinations [member]]


common practice: IFRS 3 B64 i




ifrs-full


DateAsAtWhichEntityPlansToApplyNewIFRSInitially


yyyy-mm-dd


Date as at which entity plans to apply new IFRS initially


The date on which the entity plans to apply a new IFRS that has been issued but is not yet effective.


example: IAS 8 31 d




ifrs-full


DateByWhichApplicationOfNewIFRSIsRequired


yyyy-mm-dd


Date by which application of new IFRS is required


The date by which the entity is required to apply a new IFRS that has been issued but is not yet effective.


example: IAS 8 31 c




ifrs-full


DatedSubordinatedLiabilities


X instant, credit


Dated subordinated liabilities


The amount of subordinated liabilities that have a specified repayment date. [Refer: Subordinated liabilities]


common practice: IAS 1 112 c




ifrs-full


DateOfAcquisition2013


yyyy-mm-dd


Date of acquisition


The date on which the acquirer obtains control of the acquiree in a business combination.


disclosure: IFRS 3 B64 b




ifrs-full


DateOfAuthorisationForIssueOfFinancialStatements2013


yyyy-mm-dd


Date of authorisation for issue of financial statements


The date on which financial statements are authorised for issue.


disclosure: IAS 10 17




ifrs-full


DateOfEndOfReportingPeriod2013


yyyy-mm-dd


Date of end of reporting period


The date of the end of the reporting period.


disclosure: IAS 1 51 c




ifrs-full


DateOfEndOfReportingPeriodOfFinancialStatementsOfAssociate


yyyy-mm-dd


Date of end of reporting period of financial statements of associate


The date of the end of the reporting period of the financial statements of an associate.


disclosure: IFRS 12 22 b i




ifrs-full


DateOfEndOfReportingPeriodOfFinancialStatementsOfJointVenture2013


yyyy-mm-dd


Date of end of reporting period of financial statements of joint venture


The date of the end of the reporting period of the financial statements of a joint venture.


disclosure: IFRS 12 22 b i




ifrs-full


DateOfEndOfReportingPeriodOfFinancialStatementsOfSubsidiary


yyyy-mm-dd


Date of end of reporting period of financial statements of subsidiary


The date of the end of the reporting period of the financial statements of a subsidiary.


disclosure: IFRS 12 11 a




ifrs-full


DateOfGrantOfSharebasedPaymentArrangement


text


Date of grant of share-based payment arrangement


The date on which share-based payment arrangements are granted. [Refer: Share-based payment arrangements [member]]


example: IFRS 2 IG23, example: IFRS 2 45 a




ifrs-full


DateOfReclassificationOfFinancialAssetsDueToChangeInBusinessModel


yyyy-mm-dd


Date of reclassification of financial assets due to change in business model


The date of the reclassification of financial assets due to a change in the entity’s business model for managing financial assets. [Refer: Financial assets]


disclosure: IFRS 7 12B a




ifrs-full


DateOnWhichChangeInActivitiesOccurredThatPermittedInsurerToReassessWhetherItsActivitiesArePredominantlyConnectedWithInsurance


yyyy-mm-dd


Date on which change in activities occurred that permitted insurer to reassess whether its activities are predominantly connected with insurance


The date on which the change in activities occurred that permitted an insurer to reassess whether its activities are predominantly connected with insurance.


disclosure: IFRS 4 39C c ii – Expiry date 2021-01-01




ifrs-full


DateOnWhichChangeInActivitiesOccurredThatResultedInInsurerNoLongerQualifyingToApplyTemporaryExemptionFromIFRS9


yyyy-mm-dd


Date on which change in activities occurred that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9


The date on which the change in activities occurred that resulted in an insurer no longer qualifying to apply the temporary exemption from IFRS 9.


disclosure: IFRS 4 39D b – Expiry date 2021-01-01




ifrs-full


DebtInstrumentsAmountContributedToFairValueOfPlanAssets


X instant, debit


Debt instruments, amount contributed to fair value of plan assets


The amount instruments representing debt (rather than equity) contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]


example: IAS 19 142 c




ifrs-full


DebtInstrumentsHeld


X instant, debit


Debt instruments held


The amount of instruments representing indebtedness held by the entity.


common practice: IAS 1 55




ifrs-full


DebtInstrumentsHeldAbstract


 


Debt instruments held [abstract]


 


 




ifrs-full


DebtInstrumentsIssuedThatAreIncludedInInsurersRegulatoryCapital


X instant, credit


Debt instruments issued that are included in insurer’s regulatory capital


The amount of debt instruments issued that are included in the insurer’s regulatory capital.


example: IFRS 4 20E c – Expiry date 2021-01-01




ifrs-full


DebtSecurities


X instant, credit


Debt instruments issued


The amount of instruments issued by the entity that represent indebtedness.


common practice: IAS 1 55




ifrs-full


DebtSecuritiesMember


member


Debt securities [member]


This member stands for instruments held by the entity that represent indebtedness.


example: IFRS 13 IE60, example: IFRS 13 94




ifrs-full


DecreaseDueToHarvestBiologicalAssets


X duration, credit


Decrease due to harvest, biological assets


The decrease in biological assets due to the detachment of produce from the assets or the cessation of the assets’ life processes. [Refer: Biological assets]


disclosure: IAS 41 50 d




ifrs-full


DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions


X duration, debit


Decrease (increase) through tax on share-based payment transactions, equity


The decrease (increase) in equity resulting from tax on transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]]


common practice: IAS 1 106 d




ifrs-full


DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsAssets


X duration, credit


Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, assets


The amount of decrease in the fair value measurement of assets due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.


disclosure: IFRS 13 93 h ii




ifrs-full


DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstruments


X duration, debit


Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, entity’s own equity instruments


The amount of decrease in the fair value measurement of the entity’s own equity instruments due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.


disclosure: IFRS 13 93 h ii




ifrs-full


DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsLiabilities


X duration, debit


Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, liabilities


The amount of decrease in the fair value measurement of liabilities due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.


disclosure: IFRS 13 93 h ii




ifrs-full


DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxAssets


X duration


Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, assets


The amount of decrease in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]


common practice: IFRS 13 93 h ii




ifrs-full


DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments


X duration


Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, entity’s own equity instruments


The amount of decrease in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]


common practice: IFRS 13 93 h ii




ifrs-full


DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities


X duration


Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, liabilities


The amount of decrease in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]


common practice: IFRS 13 93 h ii




ifrs-full


DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxAssets


X duration


Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, assets


The amount of decrease in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]


common practice: IFRS 13 93 h ii




ifrs-full


DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments


X duration


Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, entity’s own equity instruments


The amount of decrease in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]


common practice: IFRS 13 93 h ii




ifrs-full


DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities


X duration


Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, liabilities


The amount of decrease in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]


common practice: IFRS 13 93 h ii




ifrs-full


DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxAssets


X duration


Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, assets


The amount of decrease in the fair value measurement of assets, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]


common practice: IFRS 13 93 h ii




ifrs-full


DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments


X duration


Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, entity’s own equity instruments


The amount of decrease in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]


common practice: IFRS 13 93 h ii




ifrs-full


DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxLiabilities


X duration


Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, liabilities


The amount of decrease in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]


common practice: IFRS 13 93 h ii




ifrs-full


DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxAssets


X duration


Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, assets


The amount of decrease in the fair value measurement of assets, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]


common practice: IFRS 13 93 h ii




ifrs-full


DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments


X duration


Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, entity’s own equity instruments


The amount of decrease in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]


common practice: IFRS 13 93 h ii




ifrs-full


DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxLiabilities


X duration


Decrease in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, liabilities


The amount of decrease in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]


common practice: IFRS 13 93 h ii




ifrs-full


DecreaseThroughBalancesRecoveredInCurrentPeriodRegulatoryDeferralAccountDebitBalances


X duration, credit


Decrease through balances recovered in current period, regulatory deferral account debit balances


The decrease in regulatory deferral account debit balances resulting from balances recovered in the current period. [Refer: Regulatory deferral account debit balances]


example: IFRS 14 33 a ii




ifrs-full


DecreaseThroughBalancesReversedInCurrentPeriodRegulatoryDeferralAccountCreditBalances


X duration, debit


Decrease through balances reversed in current period, regulatory deferral account credit balances


The decrease in regulatory deferral account credit balances resulting from balances reversed in the current period. [Refer: Regulatory deferral account credit balances]


example: IFRS 14 33 a ii




ifrs-full


DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue


X duration, credit


Decrease through benefits paid, reimbursement rights, at fair value


The decrease in the fair value of reimbursement rights resulting from benefits paid. [Refer: At fair value [member]; Reimbursement rights, at fair value]


disclosure: IAS 19 141 g




ifrs-full


DecreaseThroughClassifiedAsHeldForSaleBiologicalAssets


X duration, credit


Decrease through classified as held for sale, biological assets


The decrease in biological assets through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Biological assets]


disclosure: IAS 41 50 c




ifrs-full


DecreaseThroughClassifiedAsHeldForSaleGoodwill


X duration, credit


Decrease through classified as held for sale, goodwill


The decrease in goodwill due to classification as held for sale. [Refer: Goodwill; Disposal groups classified as held for sale [member]]


disclosure: IFRS 3 B67 d iv




ifrs-full


DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsAndGoodwill


X duration, credit


Decrease through classified as held for sale, intangible assets and goodwill


The decrease in intangible assets and goodwill resulting from classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Intangible assets and goodwill]


common practice: IAS 38 118 e ii




ifrs-full


DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill


X duration, credit


Decrease through classified as held for sale, intangible assets other than goodwill


The decrease in intangible assets other than goodwill resulting from classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Intangible assets other than goodwill]


disclosure: IAS 38 118 e ii




ifrs-full


DecreaseThroughClassifiedAsHeldForSaleInvestmentProperty


X duration, credit


Decrease through classified as held for sale, investment property


The decrease in investment property through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Property, plant and equipment; Investment property; Disposal groups classified as held for sale [member]]


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




ifrs-full


DecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipment


X duration, credit


Decrease through classified as held for sale, property, plant and equipment


The decrease in property, plant and equipment through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Property, plant and equipment; Disposal groups classified as held for sale [member]]


disclosure: IAS 16 73 e ii




ifrs-full


DecreaseThroughDerecognitionExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts


X duration, debit


Decrease through derecognition, exposure to credit risk on loan commitments and financial guarantee contracts


The decrease in exposure to credit risk on loan commitments and financial guarantee contracts resulting from derecognition. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]


example: IFRS 7 IG20B, example: IFRS 7 35I c, example: IFRS 7 35H




ifrs-full


DecreaseThroughDerecognitionFinancialAssets


X duration, credit


Decrease through derecognition, financial assets


The decrease in financial assets resulting from derecognition. [Refer: Financial assets]


example: IFRS 7 IG20B, example: IFRS 7 35I c, example: IFRS 7 35H




ifrs-full


DecreaseThroughDisposalsRegulatoryDeferralAccountCreditBalances


X duration, debit


Decrease through disposals, regulatory deferral account credit balances


The decrease in regulatory deferral account credit balances resulting from disposals. [Refer: Regulatory deferral account credit balances]


example: IFRS 14 33 a iii




ifrs-full


DecreaseThroughDisposalsRegulatoryDeferralAccountDebitBalances


X duration, credit


Decrease through disposals, regulatory deferral account debit balances


The decrease in regulatory deferral account debit balances resulting from disposals. [Refer: Regulatory deferral account debit balances]


example: IFRS 14 33 a iii




ifrs-full


DecreaseThroughImpairmentContractAssets


X duration, credit


Decrease through impairment, contract assets


The decrease in contract assets resulting from impairment. [Refer: Contract assets; Impairment loss]


example: IFRS 15 118 c




ifrs-full


DecreaseThroughImpairmentsRegulatoryDeferralAccountDebitBalances


X duration, credit


Decrease through impairments, regulatory deferral account debit balances


The decrease in regulatory deferral account debit balances resulting from impairments. [Refer: Impairment loss; Regulatory deferral account debit balances]


example: IFRS 14 33 a iii




ifrs-full


DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsAndGoodwill


X duration, credit


Decrease through loss of control of subsidiary, intangible assets and goodwill


The decrease in intangible assets and goodwill resulting from the loss of control of a subsidiary. [Refer: Intangible assets and goodwill]


common practice: IAS 38 118 e




ifrs-full


DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsOtherThanGoodwill


X duration, credit


Decrease through loss of control of subsidiary, intangible assets other than goodwill


The decrease in intangible assets other than goodwill resulting from the loss of control of a subsidiary. [Refer: Intangible assets other than goodwill]


common practice: IAS 38 118 e




ifrs-full


DecreaseThroughLossOfControlOfSubsidiaryOtherProvisions


X duration, debit


Decrease through loss of control of subsidiary, other provisions


The decrease in other provisions resulting from the loss of control of a subsidiary. [Refer: Other provisions]


common practice: IAS 37 84




ifrs-full


DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipment


X duration, credit


Decrease through loss of control of subsidiary, property, plant and equipment


The decrease in property, plant and equipment resulting from the loss of control of a subsidiary. [Refer: Property, plant and equipment]


common practice: IAS 16 73 e




ifrs-full


DecreaseThroughPerformanceObligationBeingSatisfiedContractLiabilities


X duration, debit


Decrease through performance obligation being satisfied, contract liabilities


The decrease in contract liabilities resulting from the performance obligation being satisfied. [Refer: Contract liabilities; Performance obligations [member]]


example: IFRS 15 118 e




ifrs-full


DecreaseThroughRightToConsiderationBecomingUnconditionalContractAssets


X duration, credit


Decrease through right to consideration becoming unconditional, contract assets


The decrease in contract assets resulting from the right to consideration becoming unconditional. [Refer: Contract assets]


example: IFRS 15 118 d




ifrs-full


DecreaseThroughTransferToLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSaleOtherProvisions


X duration, debit


Decrease through transfer to liabilities included in disposal groups classified as held for sale, other provisions


The decrease in other provisions resulting from the transfer of those provisions to liabilities included in disposal groups classified as held for sale. [Refer: Other provisions; Disposal groups classified as held for sale [member]]


common practice: IAS 37 84




ifrs-full


DecreaseThroughWriteoffFinancialAssets


X duration, credit


Decrease through write-off, financial assets


The decrease in financial assets resulting from write-off. [Refer: Financial assets]


example: IFRS 7 IG20B, example: IFRS 7 35I c, example: IFRS 7 35H




ifrs-full


DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised


X instant


Deductible temporary differences for which no deferred tax asset is recognised


The amount of deductible temporary differences for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]]


disclosure: IAS 12 81 e




ifrs-full


DeemedCostOfInvestmentsForWhichDeemedCostIsFairValue


X instant, debit


Aggregate deemed cost of investments for which deemed cost is fair value


The amount of aggregate deemed cost of investments in subsidiaries, joint ventures or associates for which deemed cost is fair value in the entity’s first IFRS financial statements. [Refer: Associates [member]; Joint ventures [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates; IFRSs [member]]


disclosure: IFRS 1 31 b




ifrs-full


DeemedCostOfInvestmentsForWhichDeemedCostIsPreviousGAAPCarryingAmount


X instant, debit


Aggregate deemed cost of investments for which deemed cost is previous GAAP carrying amount


The amount of aggregate deemed cost of investments in subsidiaries, joint ventures or associates for which deemed cost is their previous GAAP carrying amount in the entity’s first IFRS financial statements. [Refer: Associates [member]; Carrying amount [member]; Joint ventures [member]; Previous GAAP [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates; IFRSs [member]]


disclosure: IFRS 1 31 a




ifrs-full


DefaultFinancialStatementsDateMember


member


Default financial statements date [member]


This member stands for the standard value for the “Creation date” axis if no other member is used.


disclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i, disclosure: IAS 8 49 b i




ifrs-full


DeferredAcquisitionCostsArisingFromInsuranceContracts


X instant, debit


Deferred acquisition costs arising from insurance contracts


The amount of costs that an insurer incurs to sell, underwrite and initiate a new insurance contract whose recognition as an expense has been deferred. [Refer: Types of insurance contracts [member]]


disclosure: IFRS 4 37 e – Expiry date 2021-01-01, example: IFRS 4 IG39 a – Expiry date 2021-01-01, example: IFRS 4 IG23 a – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01




ifrs-full


DeferredIncome


X instant, credit


Deferred income


The amount of liability representing income that has been received but is not yet earned. [Refer: Revenue]


common practice: IAS 1 78




ifrs-full


DeferredIncomeClassifiedAsCurrent


X instant, credit


Deferred income classified as current


The amount of deferred income classified as current. [Refer: Deferred income]


common practice: IAS 1 78




ifrs-full


DeferredIncomeClassifiedAsNoncurrent


X instant, credit


Deferred income classified as non-current


The amount of deferred income classified as non-current. [Refer: Deferred income]


common practice: IAS 1 78




ifrs-full


DeferredIncomeRecognisedAsOfAcquisitionDate


X instant, credit


Deferred income recognised as of acquisition date


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


common practice: IFRS 3 B64 i




ifrs-full


DeferredTaxAssetAssociatedWithRegulatoryDeferralAccountBalances


X instant, debit


Deferred tax asset associated with regulatory deferral account balances


The amount of deferred tax asset associated with regulatory deferral account balances. [Refer: Deferred tax assets; Regulatory deferral account balances [member]]


disclosure: IFRS 14 24, disclosure: IFRS 14 B11 b




ifrs-full


DeferredTaxAssets


X instant, debit


Deferred tax assets


The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]


disclosure: IAS 1 54 o, disclosure: IAS 1 56, disclosure: IAS 12 81 g i




ifrs-full


DeferredTaxAssetsAndLiabilitiesAbstract


 


Deferred tax assets and liabilities [abstract]


 


 




ifrs-full


DeferredTaxAssetsRecognisedAsOfAcquisitionDate


X instant, debit


Deferred tax assets recognised as of acquisition date


The amount recognised as of the acquisition date for deferred tax assets acquired in a business combination. [Refer: Deferred tax assets; Business combinations [member]]


common practice: IFRS 3 B64 i




ifrs-full


DeferredTaxAssetWhenUtilisationIsDependentOnFutureTaxableProfitsInExcessOfProfitsFromReversalOfTaxableTemporaryDifferencesAndEntityHasSufferedLossInJurisdictionToWhichDeferredTaxAssetRelates


X instant, debit


Deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relates


The amount of deferred tax asset when: (a) the utilisation of the deferred tax asset is dependent on future taxable profits in excess of the profits arising from the reversal of existing taxable temporary differences; and (b) the entity has suffered a loss in either the current or preceding period in the tax jurisdiction to which the deferred tax asset relates. [Refer: Temporary differences [member]]


disclosure: IAS 12 82




ifrs-full


DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset


X duration, debit


Deferred tax expense arising from write-down or reversal of write-down of deferred tax asset


The amount of deferred tax expense arising from the write-down, or reversal of a previous write-down, of a deferred tax asset. [Refer: Deferred tax assets]


example: IAS 12 80 g




ifrs-full


DeferredTaxExpenseIncome


X duration, debit


Deferred tax expense (income)


The amount of tax expense (income) relating to changes in deferred tax liabilities and deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities]


disclosure: IAS 12 81 g ii




ifrs-full


DeferredTaxExpenseIncomeAbstract


 


Deferred tax expense (income) [abstract]


 


 




ifrs-full


DeferredTaxExpenseIncomeRecognisedInProfitOrLoss


X duration


Deferred tax expense (income) recognised in profit or loss


The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities]


disclosure: IAS 12 81 g ii




ifrs-full


DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences


X duration, debit


Deferred tax expense (income) relating to origination and reversal of temporary differences


The amount of deferred tax expense or income relating to the creation or reversal of temporary differences. [Refer: Temporary differences [member]; Deferred tax expense (income)]


example: IAS 12 80 c




ifrs-full


DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes


X duration, debit


Deferred tax expense (income) relating to tax rate changes or imposition of new taxes


The amount of deferred tax expense or income relating to tax rate changes or the imposition of new taxes. [Refer: Deferred tax expense (income)]


example: IAS 12 80 d




ifrs-full


DeferredTaxLiabilities


X instant, credit


Deferred tax liabilities


The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]]


disclosure: IAS 1 54 o




ifrs-full


DeferredTaxLiabilitiesOnLiabilitiesArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts


X instant, credit


Deferred tax liabilities on liabilities arising from contracts within scope of IFRS 4 and non-derivative investment contracts


The amount of deferred tax liabilities on liabilities arising from the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Deferred tax liabilities]


example: IFRS 4 20E c – Expiry date 2021-01-01




ifrs-full


DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate


X instant, credit


Deferred tax liabilities recognised as of acquisition date


The amount recognised as of the acquisition date for deferred tax liabilities assumed in a business combination. [Refer: Deferred tax liabilities; Business combinations [member]]


common practice: IFRS 3 B64 i




ifrs-full


DeferredTaxLiabilityAsset


X instant, credit


Deferred tax liability (asset)


The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets]


disclosure: IAS 12 81 g i




ifrs-full


DeferredTaxLiabilityAssociatedWithRegulatoryDeferralAccountBalances


X instant, credit


Deferred tax liability associated with regulatory deferral account balances


The amount of deferred tax liability associated with regulatory deferral account balances. [Refer: Deferred tax liabilities; Regulatory deferral account balances [member]]


disclosure: IFRS 14 24, disclosure: IFRS 14 B11 b




ifrs-full


DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity


X duration


Deferred tax relating to items credited (charged) directly to equity


The amount of deferred tax related to items credited (charged) directly to equity. [Refer: Deferred tax expense (income)]


disclosure: IAS 12 81 a




ifrs-full


DefinedBenefitObligationAtPresentValue


X instant, credit


Defined benefit obligation, at present value


The present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods. [Refer: Plan assets, at fair value]


common practice: IAS 19 57 a




ifrs-full


DefinedBenefitPlansAxis


axis


Defined benefit plans [axis]


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


disclosure: IAS 19 138




ifrs-full


DefinedBenefitPlansMember


member


Defined benefit plans [member]


This member stands for post-employment benefit plans other than defined contribution plans. Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods. It also represents the standard value for the “Defined benefit plans” axis if no other member is used.


disclosure: IAS 19 138




ifrs-full


DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember


member


Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control [member]


This member stands for defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control. [Refer: Defined benefit plans [member]]


disclosure: IAS 19 138




ifrs-full


DefinedBenefitPlansThatShareRisksBetweenEntitiesUnderCommonControlMember


member


Defined benefit plans that share risks between entities under common control [member]


This member stands for defined benefit plans that share risks between entities under common control such as a parent and its subsidiaries. [Refer: Defined benefit plans [member]; Subsidiaries [member]; Parent [member]]


disclosure: IAS 19 149




ifrs-full


DepartureFromRequirementOfIFRSAxis


axis


Departure from requirement of IFRS [axis]


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


disclosure: IAS 1 20 d




ifrs-full


DepositsFromBanks


X instant, credit


Deposits from banks


The amount of deposit liabilities from banks held by the entity.


common practice: IAS 1 55




ifrs-full


DepositsFromCustomers


X instant, credit


Deposits from customers


The amount of deposit liabilities from customers held by the entity.


common practice: IAS 1 55




ifrs-full


DepositsFromCustomersAbstract


 


Deposits from customers [abstract]


 


 




ifrs-full


DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss


X duration, debit


Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss


The amount of depreciation expense, amortisation expense and impairment loss (reversal of impairment loss) recognised in profit or loss. [Refer: Depreciation and amortisation expense; Impairment loss (reversal of impairment loss) recognised in profit or loss]


common practice: IAS 1 112 c




ifrs-full


DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossAbstract


 


Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss [abstract]


 


 




ifrs-full


DepreciationAndAmortisationExpense


X duration, debit


Depreciation and amortisation expense


The amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic allocations of depreciable amounts of assets over their useful lives.


example: IAS 1 102, disclosure: IAS 1 99, disclosure: IAS 1 104, disclosure: IFRS 12 B13 d, disclosure: IFRS 8 23 e, disclosure: IFRS 8 28 e




ifrs-full


DepreciationAndAmortisationExpenseAbstract


 


Depreciation and amortisation expense [abstract]


 


 




ifrs-full


DepreciationBiologicalAssets


X duration


Depreciation, biological assets


The amount of depreciation recognised on biological assets. [Refer: Depreciation and amortisation expense; Biological assets]


disclosure: IAS 41 55 c




ifrs-full


DepreciationExpense


X duration, debit


Depreciation expense


The amount of depreciation expense. Depreciation is the systematic allocation of depreciable amounts of tangible assets over their useful lives.


common practice: IAS 1 112 c




ifrs-full


DepreciationInvestmentProperty


X duration


Depreciation, investment property


The amount of depreciation recognised on investment property. [Refer: Depreciation and amortisation expense; Investment property]


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




ifrs-full


DepreciationMethodBiologicalAssetsAtCost


text


Depreciation method, biological assets, at cost


The depreciation method used for biological assets measured at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets]


disclosure: IAS 41 54 d




ifrs-full


DepreciationMethodInvestmentPropertyCostModel


text


Depreciation method, investment property, cost model


The depreciation method used for investment property measured using the cost model. [Refer: Investment property]


disclosure: IAS 40 79 a




ifrs-full


DepreciationMethodPropertyPlantAndEquipment


text


Depreciation method, property, plant and equipment


The depreciation method used for property, plant and equipment. [Refer: Property, plant and equipment]


disclosure: IAS 16 73 b




ifrs-full


DepreciationPropertyPlantAndEquipment


X duration


Depreciation, property, plant and equipment


The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment]


disclosure: IAS 16 73 e vii, disclosure: IAS 16 75 a




ifrs-full


DepreciationRateBiologicalAssetsAtCost


X.XX duration


Depreciation rate, biological assets, at cost


The depreciation rate used for biological assets. [Refer: Biological assets]


disclosure: IAS 41 54 e




ifrs-full


DepreciationRateInvestmentPropertyCostModel


X.XX duration


Depreciation rate, investment property, cost model


The depreciation rate used for investment property. [Refer: Investment property]


disclosure: IAS 40 79 b




ifrs-full


DepreciationRatePropertyPlantAndEquipment


X.XX duration


Depreciation rate, property, plant and equipment


The depreciation rate used for property, plant and equipment. [Refer: Property, plant and equipment]


disclosure: IAS 16 73 c




ifrs-full


DepreciationRightofuseAssets


X duration


Depreciation, right-of-use assets


The amount of depreciation of right-of-use assets. [Refer: Depreciation and amortisation expense; Right-of-use assets]


disclosure: IFRS 16 53 a




ifrs-full


DerivativeFinancialAssets


X instant, debit


Derivative financial assets


The amount of financial assets classified as derivative instruments. [Refer: Financial assets; Derivatives [member]]


common practice: IAS 1 55




ifrs-full


DerivativeFinancialAssetsHeldForHedging


X instant, debit


Derivative financial assets held for hedging


The amount of derivative financial assets held for hedging. [Refer: Derivative financial assets]


common practice: IAS 1 55




ifrs-full


DerivativeFinancialAssetsHeldForTrading


X instant, debit


Derivative financial assets held for trading


The amount of derivative financial assets held for trading. [Refer: Derivative financial assets; Financial assets at fair value through profit or loss, classified as held for trading]


common practice: IAS 1 55




ifrs-full


DerivativeFinancialLiabilities


X instant, credit


Derivative financial liabilities


The amount of financial liabilities classified as derivative instruments. [Refer: Financial assets; Derivatives [member]]


common practice: IAS 1 55




ifrs-full


DerivativeFinancialLiabilitiesHeldForHedging


X instant, credit


Derivative financial liabilities held for hedging


The amount of derivative financial liabilities held for hedging. [Refer: Derivative financial liabilities]


common practice: IAS 1 55




ifrs-full


DerivativeFinancialLiabilitiesHeldForTrading


X instant, credit


Derivative financial liabilities held for trading


The amount of derivative financial liabilities held for trading. [Refer: Derivative financial liabilities; Financial liabilities at fair value through profit or loss that meet definition of held for trading]


common practice: IAS 1 55




ifrs-full


DerivativeFinancialLiabilitiesUndiscountedCashFlows


X instant, credit


Derivative financial liabilities, undiscounted cash flows


The amount of contractual undiscounted cash flows in relation to derivative financial liabilities. [Refer: Derivative financial liabilities]


disclosure: IFRS 7 39 b




ifrs-full


DerivativeLiabilitiesUsedToMitigateRisksArisingFromAssetsBackingContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts


X instant, credit


Derivative liabilities used to mitigate risks arising from assets backing contracts within scope of IFRS 4 and non-derivative investment contracts


The amount of derivative liabilities used to mitigate risks arising from the assets backing the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Derivatives [member]]


example: IFRS 4 20E c – Expiry date 2021-01-01




ifrs-full


DerivativeLiabilitiesUsedToMitigateRisksArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts


X instant, credit


Derivative liabilities used to mitigate risks arising from contracts within scope of IFRS 4 and non-derivative investment contracts


The amount of derivative liabilities used to mitigate risks arising from the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Derivatives [member]]


example: IFRS 4 20E c – Expiry date 2021-01-01




ifrs-full


DerivativesAmountContributedToFairValueOfPlanAssets


X instant, debit


Derivatives, amount contributed to fair value of plan assets


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


example: IAS 19 142 e




ifrs-full


DerivativesMember


member


Derivatives [member]


This member stands for financial instruments or other contracts within the scope of IFRS 9 with all three of the following characteristics: (a) Their value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract (sometimes called the “underlying”); (b) They require no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors; (c) They are settled at a future date. [Refer: Financial instruments, class [member]]


example: IFRS 13 IE60, example: IFRS 13 94, example: IFRS 7 IG40B, example: IFRS 7 6




ifrs-full


DescriptionAndCarryingAmountOfIntangibleAssetsMaterialToEntity


text


Description of intangible assets material to entity


The description of intangible assets that are material to the entity’s financial statements. [Refer: Intangible assets other than goodwill]


disclosure: IAS 38 122 b




ifrs-full


DescriptionAndCarryingAmountOfIntangibleAssetsWithIndefiniteUsefulLife


text


Description of intangible assets with indefinite useful life supporting assessment of indefinite useful life


The description of intangible assets with indefinite useful life, supporting the assessment of indefinite useful life. [Refer: Intangible assets other than goodwill]


disclosure: IAS 38 122 a




ifrs-full


DescriptionOfAccountingForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination


text


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


The description of how the acquirer accounted for a transaction recognised separately from the acquisition of assets and assumption of liabilities in a business combination. [Refer: Business combinations [member]]


disclosure: IFRS 3 B64 l ii




ifrs-full


DescriptionOfAccountingPolicyDecisionToUseExceptionInIFRS1348Assets


text


Description of accounting policy decision to use exception in IFRS 13.48, assets


The description of the fact that the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS 13 for assets.


disclosure: IFRS 13 96




ifrs-full


DescriptionOfAccountingPolicyDecisionToUseExceptionInIFRS1348Liabilities


text


Description of accounting policy decision to use exception in IFRS 13.48, liabilities


The description of the fact that the entity made an accounting policy decision to use the exception in paragraph 48 of IFRS 13 for liabilities.


disclosure: IFRS 13 96




ifrs-full


DescriptionOfAccountingPolicyForAvailableforsaleFinancialAssetsExplanatory


text block


Description of accounting policy for available-for-sale financial assets [text block]


The description of the entity’s accounting policy for available-for-sale financial assets. [Refer: Financial assets available-for-sale]


common practice: IAS 1 117 b – Expiry date 2021-01-01




ifrs-full


DescriptionOfAccountingPolicyForBiologicalAssetsExplanatory


text block


Description of accounting policy for biological assets [text block]


The description of the entity’s accounting policy for biological assets. [Refer: Biological assets]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForBorrowingCostsExplanatory


text block


Description of accounting policy for borrowing costs [text block]


The description of the entity’s accounting policy for interest and other costs that the entity incurs in connection with the borrowing of funds.


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForBorrowingsExplanatory


text block


Description of accounting policy for borrowings [text block]


The description of the entity’s accounting policy for borrowings. [Refer: Borrowings]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory


text block


Description of accounting policy for business combinations and goodwill [text block]


The description of the entity’s accounting policy for business combinations and goodwill. [Refer: Business combinations [member]; Goodwill]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory


text block


Description of accounting policy for business combinations [text block]


The description of the entity’s accounting policy for business combinations. [Refer: Business combinations [member]]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForCashFlowsExplanatory


text block


Description of accounting policy for cash flows [text block]


The description of the entity’s accounting policy for cash flows.


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForCollateralExplanatory


text block


Description of accounting policy for collateral [text block]


The description of the entity’s accounting policy for collateral.


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForConstructionInProgressExplanatory


text block


Description of accounting policy for construction in progress [text block]


The description of the entity’s accounting policy for construction in progress. [Refer: Construction in progress]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory


text block


Description of accounting policy for contingent liabilities and contingent assets [text block]


The description of the entity’s accounting policy for contingent liabilities and contingent assets. [Refer: Contingent liabilities [member]; Description of nature of contingent assets]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForCustomerAcquisitionCostsExplanatory


text block


Description of accounting policy for customer acquisition costs [text block]


The description of the entity’s accounting policy for costs related to acquisition of customers.


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForCustomerLoyaltyProgrammesExplanatory


text block


Description of accounting policy for customer loyalty programmes [text block]


The description of the entity’s accounting policy for customer loyalty programmes.


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForDecommissioningRestorationAndRehabilitationProvisionsExplanatory


text block


Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block]


The description of the entity’s accounting policy for decommissioning, restoration and rehabilitation provisions. [Refer: Provision for decommissioning, restoration and rehabilitation costs]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory


text block


Description of accounting policy for deferred acquisition costs arising from insurance contracts [text block]


The description of the entity’s accounting policy for deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory


text block


Description of accounting policy for deferred income tax [text block]


The description of the entity’s accounting policy for deferred income tax. [Refer: Deferred tax expense (income)]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory


text block


Description of accounting policy for depreciation expense [text block]


The description of the entity’s accounting policy for depreciation expense. [Refer: Depreciation and amortisation expense]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory


text block


Description of accounting policy for derecognition of financial instruments [text block]


The description of the entity’s accounting policy for the derecognition of financial instruments. [Refer: Financial instruments, class [member]]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory


text block


Description of accounting policy for derivative financial instruments and hedging [text block]


The description of the entity’s accounting policy for derivative financial instruments and hedging. [Refer: Financial instruments, class [member]; Derivatives [member]]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory


text block


Description of accounting policy for derivative financial instruments [text block]


The description of the entity’s accounting policy for derivative financial instruments. [Refer: Financial instruments, class [member]; Derivatives [member]]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory


text block


Description of accounting policy for discontinued operations [text block]


The description of the entity’s accounting policy for discontinued operations. [Refer: Discontinued operations [member]]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory


text block


Description of accounting policy for discounts and rebates [text block]


The description of the entity’s accounting policy for discounts and rebates.


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForDividendsExplanatory


text block


Description of accounting policy for dividends [text block]


The description of the entity’s accounting policy for dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForEarningsPerShareExplanatory


text block


Description of accounting policy for earnings per share [text block]


The description of the entity’s accounting policy for earnings per share.


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForEmissionRightsExplanatory


text block


Description of accounting policy for emission rights [text block]


The description of the entity’s accounting policy for emission rights.


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory


text block


Description of accounting policy for employee benefits [text block]


The description of the entity’s accounting policy for employee benefits. Employee benefits are all forms of consideration given by an entity in exchange for services rendered by employees or for the termination of employment.


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory


text block


Description of accounting policy for environment related expense [text block]


The description of the entity’s accounting policy for environment related expense.


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForExceptionalItemsExplanatory


text block


Description of accounting policy for exceptional items [text block]


The description of the entity’s accounting policy for exceptional items.


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForExpensesExplanatory


text block


Description of accounting policy for expenses [text block]


The description of the entity’s accounting policy for expenses.


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForExplorationAndEvaluationExpenditures


text block


Description of accounting policy for exploration and evaluation expenditures [text block]


The description of the entity’s accounting policy for exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]


disclosure: IFRS 6 24 a




ifrs-full


DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory


text block


Description of accounting policy for fair value measurement [text block]


The description of the entity’s accounting policy for fair value measurement. [Refer: At fair value [member]]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForFeeAndCommissionIncomeAndExpenseExplanatory


text block


Description of accounting policy for fee and commission income and expense [text block]


The description of the entity’s accounting policy for fee and commission income and expense. [Refer: Fee and commission income (expense)]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForFinanceCostsExplanatory


text block


Description of accounting policy for finance costs [text block]


The description of the entity’s accounting policy for finance costs. [Refer: Finance costs]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory


text block


Description of accounting policy for finance income and costs [text block]


The description of the entity’s accounting policy for finance income and costs. [Refer: Finance income (cost)]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForFinancialAssetsExplanatory


text block


Description of accounting policy for financial assets [text block]


The description of the entity’s accounting policy for financial assets. [Refer: Financial assets]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory


text block


Description of accounting policy for financial guarantees [text block]


The description of the entity’s accounting policy for financial guarantees. [Refer: Guarantees [member]]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory


text block


Description of accounting policy for financial instruments at fair value through profit or loss [text block]


The description of the entity’s accounting policy for financial instruments at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory


text block


Description of accounting policy for financial instruments [text block]


The description of the entity’s accounting policy for financial instruments. [Refer: Financial instruments, class [member]]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory


text block


Description of accounting policy for financial liabilities [text block]


The description of the entity’s accounting policy for financial liabilities. [Refer: Financial liabilities]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory


text block


Description of accounting policy for foreign currency translation [text block]


The description of the entity’s accounting policy for foreign currency translation.


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForFranchiseFeesExplanatory


text block


Description of accounting policy for franchise fees [text block]


The description of the entity’s accounting policy for franchise fees.


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory


text block


Description of accounting policy for functional currency [text block]


The description of the entity’s accounting policy for the currency of the primary economic environment in which the entity operates.


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForGoodwillExplanatory


text block


Description of accounting policy for goodwill [text block]


The description of the entity’s accounting policy for goodwill. [Refer: Goodwill]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForGovernmentGrants


text block


Description of accounting policy for government grants [text block]


The description of the entity’s accounting policy for government grants, including the methods of presentation adopted in the financial statements. [Refer: Government [member]; Government grants]


disclosure: IAS 20 39 a




ifrs-full


DescriptionOfAccountingPolicyForHedgingExplanatory


text block


Description of accounting policy for hedging [text block]


The description of the entity’s accounting policy for hedging.


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForHeldtomaturityInvestmentsExplanatory


text block


Description of accounting policy for held-to-maturity investments [text block]


The description of the entity’s accounting policy for held-to-maturity investments. [Refer: Held-to-maturity investments]


common practice: IAS 1 117 b – Expiry date 2021-01-01




ifrs-full


DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory


text block


Description of accounting policy for impairment of assets [text block]


The description of the entity’s accounting policy for the impairment of assets.


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory


text block


Description of accounting policy for impairment of financial assets [text block]


The description of the entity’s accounting policy for the impairment of financial assets. [Refer: Financial assets]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory


text block


Description of accounting policy for impairment of non-financial assets [text block]


The description of the entity’s accounting policy for the impairment of non-financial assets. [Refer: Financial assets]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForIncomeTaxExplanatory


text block


Description of accounting policy for income tax [text block]


The description of the entity’s accounting policy for income tax.


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForInsuranceContracts


text block


Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block]


The description of the entity’s accounting policy for insurance contracts and related assets, liabilities, income and expense. [Refer: Types of insurance contracts [member]]


common practice: IAS 1 117 b, disclosure: IFRS 4 37 a – Expiry date 2021-01-01




ifrs-full


DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory


text block


Description of accounting policy for intangible assets and goodwill [text block]


The description of the entity’s accounting policy for intangible assets and goodwill. [Refer: Intangible assets and goodwill]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory


text block


Description of accounting policy for intangible assets other than goodwill [text block]


The description of the entity’s accounting policy for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory


text block


Description of accounting policy for interest income and expense [text block]


The description of the entity’s accounting policy for income and expense arising from interest.


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForInvestmentInAssociates


text block


Description of accounting policy for investment in associates [text block]


The description of the entity’s accounting policy for investments in associates. [Refer: Associates [member]]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory


text block


Description of accounting policy for investment in associates and joint ventures [text block]


The description of the entity’s accounting policy for investment in associates and joint ventures. [Refer: Associates [member]; Joint ventures [member]]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory


text block


Description of accounting policy for investment property [text block]


The description of the entity’s accounting policy for investment property. [Refer: Investment property]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForInvestmentsInJointVentures


text block


Description of accounting policy for investments in joint ventures [text block]


The description of the entity’s accounting policy for investments in joint ventures. [Refer: Joint ventures [member]]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory


text block


Description of accounting policy for investments other than investments accounted for using equity method [text block]


The description of the entity’s accounting policy for investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForIssuedCapitalExplanatory


text block


Description of accounting policy for issued capital [text block]


The description of the entity’s accounting policy for issued capital. [Refer: Issued capital]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForLeasesExplanatory


text block


Description of accounting policy for leases [text block]


The description of the entity’s accounting policy for leases. A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time.


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory


text block


Description of accounting policy for loans and receivables [text block]


The description of the entity’s accounting policy for loans and receivables. [Refer: Loans and receivables]


common practice: IAS 1 117 b – Expiry date 2021-01-01




ifrs-full


DescriptionOfAccountingPolicyForMeasuringInventories


text block


Description of accounting policy for measuring inventories [text block]


The description of the entity’s accounting policy for measuring inventories. [Refer: Inventories]


disclosure: IAS 2 36 a




ifrs-full


DescriptionOfAccountingPolicyForMiningAssetsExplanatory


text block


Description of accounting policy for mining assets [text block]


The description of the entity’s accounting policy for mining assets. [Refer: Mining assets]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForMiningRightsExplanatory


text block


Description of accounting policy for mining rights [text block]


The description of the entity’s accounting policy for mining rights. [Refer: Mining rights [member]]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory


text block


Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block]


The description of the entity’s accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations. [Refer: Discontinued operations [member]; Non-current assets or disposal groups classified as held for sale]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory


text block


Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block]


The description of the entity’s accounting policy for non-current assets or disposal groups classified as held for sale. [Refer: Non-current assets or disposal groups classified as held for sale]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory


text block


Description of accounting policy for offsetting of financial instruments [text block]


The description of the entity’s accounting policy for the offsetting of financial instruments. [Refer: Financial instruments, class [member]]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForOilAndGasAssetsExplanatory


text block


Description of accounting policy for oil and gas assets [text block]


The description of the entity’s accounting policy for oil and gas assets. [Refer: Oil and gas assets]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForProgrammingAssetsExplanatory


text block


Description of accounting policy for programming assets [text block]


The description of the entity’s accounting policy for programming assets. [Refer: Programming assets]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory


text block


Description of accounting policy for property, plant and equipment [text block]


The description of the entity’s accounting policy for property, plant and equipment. [Refer: Property, plant and equipment]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForProvisionsExplanatory


text block


Description of accounting policy for provisions [text block]


The description of the entity’s accounting policy for provisions. [Refer: Provisions]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory


text block


Description of accounting policy for reclassification of financial instruments [text block]


The description of the entity’s accounting policy for the reclassification of financial instruments. [Refer: Financial instruments, class [member]]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatory


text block


Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block]


The description of the entity’s accounting policy for recognising in profit or loss the difference between the fair value at initial recognition and the transaction price to reflect a change in factors (including time) that market participants would take into account when pricing the asset or liability. [Refer: Financial instruments, class [member]]


disclosure: IFRS 7 28 a




ifrs-full


DescriptionOfAccountingPolicyForRecognitionOfRevenue


text block


Description of accounting policy for recognition of revenue [text block]


The description of the entity’s accounting policy for recognising revenue. [Refer: Revenue]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForRegulatoryDeferralAccountsExplanatory


text block


Description of accounting policy for regulatory deferral accounts [text block]


The description of the entity’s accounting policy for regulatory deferral accounts. [Refer: Regulatory deferral account balances [member]]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForReinsuranceExplanatory


text block


Description of accounting policy for reinsurance [text block]


The description of the entity’s accounting policy for reinsurance.


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory


text block


Description of accounting policy for repairs and maintenance [text block]


The description of the entity’s accounting policy for repairs and maintenance. [Refer: Repairs and maintenance expense]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForRepurchaseAndReverseRepurchaseAgreementsExplanatory


text block


Description of accounting policy for repurchase and reverse repurchase agreements [text block]


The description of the entity’s accounting policy for repurchase and reverse repurchase agreements.


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory


text block


Description of accounting policy for research and development expense [text block]


The description of the entity’s accounting policy for research and development expense. [Refer: Research and development expense]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory


text block


Description of accounting policy for restricted cash and cash equivalents [text block]


The description of the entity’s accounting policy for restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForSegmentReportingExplanatory


text block


Description of accounting policy for segment reporting [text block]


The description of the entity’s accounting policy for segment reporting.


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory


text block


Description of accounting policy for service concession arrangements [text block]


The description of the entity’s accounting policy for service concession arrangements. [Refer: Service concession arrangements [member]]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory


text block


Description of accounting policy for share-based payment transactions [text block]


The description of the entity’s accounting policy for transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForStrippingCostsExplanatory


text block


Description of accounting policy for stripping costs [text block]


The description of the entity’s accounting policy for waste removal costs that are incurred in mining activity.


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForSubsidiariesExplanatory


text block


Description of accounting policy for subsidiaries [text block]


The description of the entity’s accounting policy for subsidiaries. [Refer: Subsidiaries [member]]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory


text block


Description of accounting policy for taxes other than income tax [text block]


The description of the entity’s accounting policy for taxes other than income tax. [Refer: Tax expense other than income tax expense]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForTerminationBenefits


text block


Description of accounting policy for termination benefits [text block]


The description of the entity’s accounting policy for termination benefits. [Refer: Termination benefits expense]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory


text block


Description of accounting policy for trade and other payables [text block]


The description of the entity’s accounting policy for trade and other payables. [Refer: Trade and other payables]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory


text block


Description of accounting policy for trade and other receivables [text block]


The description of the entity’s accounting policy for trade and other receivables. [Refer: Trade and other receivables]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForTradingIncomeAndExpenseExplanatory


text block


Description of accounting policy for trading income and expense [text block]


The description of the entity’s accounting policy for trading income and expense. [Refer: Trading income (expense)]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory


text block


Description of accounting policy for transactions with non-controlling interests [text block]


The description of the entity’s accounting policy for transactions with non-controlling interests. [Refer: Non-controlling interests]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory


text block


Description of accounting policy for transactions with related parties [text block]


The description of the entity’s accounting policy for transactions with related parties. [Refer: Related parties [member]]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForTreasurySharesExplanatory


text block


Description of accounting policy for treasury shares [text block]


The description of the entity’s accounting policy for treasury shares. [Refer: Treasury shares]


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyForWarrantsExplanatory


text block


Description of accounting policy for warrants [text block]


The description of the entity’s accounting policy for warrants. Warrants are financial instruments that give the holder the right to purchase ordinary shares.


common practice: IAS 1 117 b




ifrs-full


DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents


text block


Description of accounting policy for determining components of cash and cash equivalents [text block]


The description of the entity’s accounting policy used to determine the components of cash and cash equivalents. [Refer: Cash and cash equivalents]


disclosure: IAS 7 46




ifrs-full


DescriptionOfAcquiree


text


Description of acquiree


The description of the business or businesses that the acquirer obtains control of in a business combination. [Refer: Business combinations [member]]


disclosure: IFRS 3 B64 a




ifrs-full


DescriptionOfAcquisitionOfAssetsByAssumingDirectlyRelatedLiabilitiesOrByMeansOfLease


text


Description of acquisition of assets by assuming directly related liabilities or by means of lease


The description of the non-cash acquisition of assets either by assuming directly related liabilities or by means of a lease.


example: IAS 7 44 a




ifrs-full


DescriptionOfAcquisitionOfEntityByMeansOfEquityIssue


text


Description of acquisition of entity by means of equity issue


The description of the non-cash acquisition of an entity by means of an equity issue.


example: IAS 7 44 b




ifrs-full


DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnEntitysWithdrawalFromPlan


text


Description of agreed allocation of deficit or surplus of multi-employer or state plan on entity’s withdrawal from plan


The description of any agreed allocation of a deficit or surplus on the entity’s withdrawal from a multi-employer or state defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]


disclosure: IAS 19 148 c ii




ifrs-full


DescriptionOfAgreedAllocationOfDeficitOrSurplusOfMultiemployerOrStatePlanOnWindupOfPlan


text


Description of agreed allocation of deficit or surplus of multi-employer or state plan on wind-up of plan


The description of any agreed allocation of a deficit or surplus on the wind-up of a multi-employer or state defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]


disclosure: IAS 19 148 c i




ifrs-full


DescriptionOfAmountsOfAssetsLiabilitiesEquityInterestsOrItemsOfConsiderationForWhichInitialAccountingIsIncomplete


text


Description of assets, liabilities, equity interests or items of consideration for which initial accounting is incomplete


The description of the assets, liabilities, equity interests or items of consideration for which the initial accounting for a business combination is incomplete. [Refer: Business combinations [member]]


disclosure: IFRS 3 B67 a ii




ifrs-full


DescriptionOfAmountsOfEntitysOwnFinancialInstrumentsIncludedInFairValueOfPlanAssets


X instant, debit


Entity’s own financial instruments included in fair value of plan assets


The fair value of the entity’s own transferable financial instruments that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Financial instruments, class [member]; Defined benefit plans [member]]


disclosure: IAS 19 143




ifrs-full


DescriptionOfAmountsOfOtherAssetsUsedByEntityIncludedInFairValueOfPlanAssets


X instant, debit


Other assets used by entity included in fair value of plan assets


The fair value of other assets used by the entity that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]


disclosure: IAS 19 143




ifrs-full


DescriptionOfAmountsOfPropertyOccupiedByEntityIncludedInFairValueOfPlanAssets


X instant, debit


Property occupied by entity included in fair value of plan assets


The fair value of property occupied by the entity that are included in the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]


disclosure: IAS 19 143




ifrs-full


DescriptionOfAnyOtherEntitysResponsibilitiesForGovernanceOfPlan


text


Description of any other entity’s responsibilities for governance of plan


The description of the entity’s responsibilities for the governance of a defined benefit plan that the entity does not separately describe, for example, responsibilities of trustees or of board members of the plan. [Refer: Defined benefit plans [member]]


disclosure: IAS 19 139 a iii




ifrs-full


DescriptionOfAnyRetirementBenefitPlanTerminationTerms


text


Description of any retirement benefit plan termination terms


The description of the termination terms of a retirement benefit plan.


disclosure: IAS 26 36 f




ifrs-full


DescriptionOfApproachUsedToDetermineDiscountRates


text


Description of approach used to determine discount rates


The description of the approach used to determine discount rates when applying IFRS 17.


disclosure: IFRS 17 117 c iii – Effective 2021-01-01




ifrs-full


DescriptionOfApproachUsedToDetermineInvestmentComponents


text


Description of approach used to determine investment components


The description of the approach used to determine investment components when applying IFRS 17. Investment components are the amounts that an insurance contract requires the entity to repay to a policyholder even if an insured event does not occur.


disclosure: IFRS 17 117 c iv – Effective 2021-01-01




ifrs-full


DescriptionOfApproachUsedToDetermineRiskAdjustmentForNonfinancialRisk


text


Description of approach used to determine risk adjustment for non-financial risk


The description of the approach used to determine the risk adjustment for non-financial risk, including whether changes in the risk adjustment for non-financial risk are disaggregated into an insurance service component and an insurance finance component or are presented in full in the insurance service result. [Refer: Risk adjustment for non-financial risk [member]]


disclosure: IFRS 17 117 c ii – Effective 2021-01-01




ifrs-full


DescriptionOfApproachUsedToDistinguishChangesInEstimatesOfFutureCashFlowsArisingFromExerciseOfDiscretionFromOtherChangesContractsWithoutDirectParticipationFeatures


text


Description of approach used to distinguish changes in estimates of future cash flows arising from exercise of discretion from other changes, contracts without direct participation features


The description of the approach used to distinguish changes in estimates of future cash flows arising from the exercise of discretion from other changes in estimates of future cash flows for contracts without direct participation features. Insurance contracts without direct participation features are insurance contracts that are not insurance contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features]


disclosure: IFRS 17 117 c i – Effective 2021-01-01




ifrs-full


DescriptionOfArrangementForContingentConsiderationArrangementsAndIndemnificationAssets


text


Description of arrangement for contingent consideration arrangements and indemnification assets


The description of the contingent consideration arrangements and the arrangements for indemnification assets.


disclosure: IFRS 3 B64 g ii




ifrs-full


DescriptionOfAssetliabilityMatchingStrategiesUsedByPlanOrEntityToManageRisk


text


Description of asset-liability matching strategies used by plan or entity to manage risk


The description of asset-liability matching strategies used by the defined benefit plan or the entity, including the use of annuities and other techniques, such as longevity swaps, to manage risk. [Refer: Defined benefit plans [member]]


disclosure: IAS 19 146




ifrs-full


DescriptionOfBasesOfFinancialStatementsThatHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency


text


Description of bases of financial statements that have been restated for changes in general purchasing power of functional currency


The description of whether the financial statements that have been restated for changes in the general purchasing power of the functional currency are based on a historical cost approach or a current cost approach in hyperinflationary reporting. [Refer: Cost approach [member]]


disclosure: IAS 29 39 b




ifrs-full


DescriptionOfBasisForDesignatingFinancialAssetsForOverlayApproach


text


Description of basis for designating financial assets for overlay approach


The description of the basis for designating financial assets for the overlay approach.


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




ifrs-full


DescriptionOfBasisForDeterminingAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssets


text


Description of basis for determining amount of payment for contingent consideration arrangements and indemnification assets


The description of the basis for determining the amount of the payment for contingent consideration arrangements and indemnification assets.


disclosure: IFRS 3 B64 g ii




ifrs-full


DescriptionOfBasisForDeterminingFinancialAssetsEligibleForRedesignationAtDateOfInitialApplicationOfIFRS17


text


Description of basis for determining financial assets eligible for redesignation at date of initial application of IFRS 17


The description of the basis for determining financial assets eligible for redesignation at the date of initial application of IFRS 17. A financial asset is eligible only if the financial asset is not held in respect of an activity that is unconnected with contracts within the scope of IFRS 17.


disclosure: IFRS 17 C32 a – Effective 2021-01-01




ifrs-full


DescriptionOfBasisOfAccountingForTransactionsBetweenReportableSegments


text


Description of basis of accounting for transactions between reportable segments


The description of the basis of accounting for transactions between the entity’s reportable segments. [Refer: Reportable segments [member]]


disclosure: IFRS 8 27 a




ifrs-full


DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWhetherCreditRiskOfFinancialInstrumentsHaveIncreasedSignificantlySinceInitialRecognition


text


Description of basis of inputs and assumptions and estimation techniques used to determine whether credit risk of financial instruments have increased significantly since initial recognition


The description of the basis of inputs and assumptions and the estimation techniques used to determine whether the credit risk of financial instruments have increased significantly since initial recognition.


disclosure: IFRS 7 35G a ii




ifrs-full


DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToDetermineWhetherFinancialAssetIsCreditimpairedFinancialAsset


text


Description of basis of inputs and assumptions and estimation techniques used to determine whether financial asset is credit-impaired financial asset


The description of the basis of inputs and assumptions and the estimation techniques used to determine whether a financial asset is a credit-impaired financial asset.


disclosure: IFRS 7 35G a iii




ifrs-full


DescriptionOfBasisOfInputsAndAssumptionsAndEstimationTechniquesUsedToMeasure12monthAndLifetimeExpectedCreditLosses


text


Description of basis of inputs and assumptions and estimation techniques used to measure 12-month and lifetime expected credit losses


The description of the basis of inputs and assumptions and the estimation techniques used to measure the 12-month and lifetime expected credit losses.


disclosure: IFRS 7 35G a i




ifrs-full


DescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfAssociate


text


Description of basis of preparation of summarised financial information of associate


The description of the basis of preparation of summarised financial information of an associate. [Refer: Associates [member]]


disclosure: IFRS 12 B15




ifrs-full


DescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfJointVenture


text


Description of basis of preparation of summarised financial information of joint venture


The description of the basis of preparation of summarised financial information of a joint venture. [Refer: Joint ventures [member]]


disclosure: IFRS 12 B15




ifrs-full


DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits


text


Description of basis of valuation of assets available for benefits


The description of the basis of valuation of assets available for benefits in retirement benefit plans.


disclosure: IAS 26 35 a ii




ifrs-full


DescriptionOfBasisOnWhichRegulatoryDeferralAccountBalancesAreRecognisedAndDerecognisedAndHowTheyAreMeasuredInitiallyAndSubsequently


text


Description of basis on which regulatory deferral account balances are recognised and derecognised, and how they are measured initially and subsequently


The description of the basis on which regulatory deferral account balances are recognised and derecognised, and how they are measured initially and subsequently, including how regulatory deferral account balances are assessed for recoverability and how any impairment loss is allocated. [Refer: Regulatory deferral account balances [member]]


disclosure: IFRS 14 32




ifrs-full


DescriptionOfBasisOnWhichUnitsRecoverableAmountHasBeenDetermined


text


Description of basis on which unit’s recoverable amount has been determined


The description of the basis on which the cash-generating unit’s (group of units’) recoverable amount has been determined (ie value in use or fair value less costs of disposal). [Refer: Cash-generating units [member]]


disclosure: IAS 36 134 c




ifrs-full


DescriptionOfBasisUsedToDetermineSurplusOrDeficitOfMultiemployerPlan


text


Description of basis used to determine surplus or deficit of multi-employer or state plan


The description of the basis used to determine a surplus or deficit in a multi-employer or state plan that may affect the amount of future contributions. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]


disclosure: IAS 19 148 d iv




ifrs-full


DescriptionOfBasisUsedToPrepareComparativeInformationThatDoesNotComplyWithIFRS7AndIFRS9


text


Description of basis used to prepare comparative information that does not comply with IFRS 7 and IFRS 9


The description of the basis used to prepare comparative information that does not comply with IFRS 7 and IFRS 9.


disclosure: IFRS 1 E2 b




ifrs-full


DescriptionOfBiologicalAssets


text


Description of biological assets


The description of biological assets. [Refer: Biological assets]


disclosure: IAS 41 41




ifrs-full


DescriptionOfBiologicalAssetsPreviouslyMeasuredAtCost


text


Description of biological assets previously measured at cost


The description of biological assets previously measured at their cost less any accumulated depreciation and impairment losses, which have become reliably measurable at fair value during the current period. [Refer: At fair value [member]; At cost [member]; Biological assets; Impairment loss]


disclosure: IAS 41 56 a




ifrs-full


DescriptionOfBiologicalAssetsWhereFairValueInformationIsUnreliable


text


Description of biological assets where fair value information is unreliable


The description of biological assets where fair value information is unreliable and the entity measures them at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets; Impairment loss]


disclosure: IAS 41 54 a




ifrs-full


DescriptionOfCashgeneratingUnit


text


Description of cash-generating unit


The description of a cash-generating unit (such as whether it is a product line, a plant, a business operation, a geographical area or a reportable segment as defined in IFRS 8). [Refer: Cash-generating units [member]]


disclosure: IAS 36 130 d i




ifrs-full


DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementAssets


text


Description of change in valuation technique used in fair value measurement, assets


The description of a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of assets. [Refer: Income approach [member]; Market approach [member]]


disclosure: IFRS 13 93 d




ifrs-full


DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstruments


text


Description of change in valuation technique used in fair value measurement, entity’s own equity instruments


The description of a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]; Income approach [member]; Market approach [member]]


disclosure: IFRS 13 93 d




ifrs-full


DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementLiabilities


text


Description of change in valuation technique used in fair value measurement, liabilities


The description of a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of liabilities. [Refer: Income approach [member]; Market approach [member]]


disclosure: IFRS 13 93 d




ifrs-full


DescriptionOfChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal


text


Description of change in valuation technique used to measure fair value less costs of disposal


The description of a change in valuation technique used to measure fair value less costs of disposal. [Refer: Valuation techniques [member]]


disclosure: IAS 36 134 e iiB, disclosure: IAS 36 130 f ii




ifrs-full


DescriptionOfChangeOfInvestmentEntityStatus


text


Description of change of investment entity status


The description of the change of investment entity status. [Refer: Disclosure of investment entities [text block]]


disclosure: IFRS 12 9B




ifrs-full


DescriptionOfChangesInEntitysObjectivesPoliciesAndProcessesForManagingCapitalAndWhatEntityManagesAsCapital


text


Description of changes in entity’s objectives, policies and processes for managing capital and what entity manages as capital


The description of changes in entity’s objectives, policies and processes for managing capital and what the entity manages as capital.


disclosure: IAS 1 135 c




ifrs-full


DescriptionOfChangesInEstimationTechniquesOrSignificantAssumptionsMadeWhenApplyingImpairmentRequirementsAndReasonsForThoseChanges


text


Description of changes in estimation techniques or significant assumptions made when applying impairment requirements and reasons for those changes


The description of changes in the estimation techniques or significant assumptions made when applying impairment requirements and the reasons for those changes.


disclosure: IFRS 7 35G c




ifrs-full


DescriptionOfChangesInExposuresToRisksThatAriseFromContractsWithinScopeOfIFRS17AndHowTheyArise


text


Description of changes in exposures to risks that arise from contracts within scope of IFRS 17 and how they arise


The description of any changes in the exposures to risks that arise from contracts within the scope of IFRS 17 and how they arise.


disclosure: IFRS 17 124 c – Effective 2021-01-01




ifrs-full


DescriptionOfChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions


text


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


The description of changes in the methods and assumptions used in preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]]


disclosure: IAS 19 145 c




ifrs-full


DescriptionOfChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17


text


Description of changes in methods and assumptions used in preparing sensitivity analysis to changes in risk exposures that arise from contracts within scope of IFRS 17


The description of the changes in the methods and assumptions used in preparing the sensitivity analysis to changes in risk exposures that arise from contracts within the scope of IFRS 17.


disclosure: IFRS 17 128 c – Effective 2021-01-01




ifrs-full


DescriptionOfChangesInMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethods


text


Description of changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods


The description of any changes in the methods used to measure contracts within the scope of IFRS 17 and the processes for estimating the inputs to those methods.


disclosure: IFRS 17 117 b – Effective 2021-01-01




ifrs-full


DescriptionOfChangesInMethodsUsedToMeasureRisksThatAriseFromContractsWithinScopeOfIFRS17


text


Description of changes in methods used to measure risks that arise from contracts within scope of IFRS 17


The description of any changes in the methods used to measure the risks that arise from contracts within the scope of IFRS 17.


disclosure: IFRS 17 124 c – Effective 2021-01-01




ifrs-full


DescriptionOfChangesInObjectivesPoliciesAndProcessesForManagingRisksThatAriseFromContractsWithinScopeOfIFRS17


text


Description of changes in objectives, policies and processes for managing risks that arise from contracts within scope of IFRS 17


The description of any changes in the entity’s objectives, policies and processes for managing the risks that arise from contracts within the scope of IFRS 17.


disclosure: IFRS 17 124 c – Effective 2021-01-01




ifrs-full


DescriptionOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSale


text


Description of changes in plan to sell non-current asset or disposal group held for sale


The description of the facts and circumstances leading to the decision to change the plan to sell non-current assets or disposal groups. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]]


disclosure: IFRS 5 42




ifrs-full


DescriptionOfChangesInServiceConcessionArrangement


text


Description of changes in service concession arrangement


The description of changes in a service concession arrangement. [Refer: Service concession arrangements [member]]


disclosure: SIC 29 6 d




ifrs-full


DescriptionOfCollateralHeldAndOtherCreditEnhancementsFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired


text


Description of collateral held and other credit enhancements, financial assets that are individually determined to be impaired


The description of the nature of collateral available and other credit enhancements obtained for financial assets that are individually determined to be impaired. [Refer: Financial assets]


example: IFRS 7 IG29 c – Expiry date 2021-01-01, example: IFRS 7 37 b – Expiry date 2021-01-01




ifrs-full


DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements


text


Description of collateral held as security and other credit enhancements and their financial effect in respect of amount that best represents maximum exposure


The description of collateral held as security and other credit enhancements, and their financial effect (for example, a quantification of the extent to which collateral and other credit enhancements mitigate credit risk) in respect of the amount that best represents the maximum exposure to credit risk. [Refer: Credit risk [member]; Maximum exposure to credit risk]


disclosure: IFRS 7 36 b – Expiry date 2021-01-01




ifrs-full


DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements2014


text


Description of collateral held as security and other credit enhancements


The description of collateral held as security and other credit enhancements in respect of the amount that best represents the maximum exposure to credit risk. This includes a description of the nature and quality of the collateral held, an explanation of any significant changes in the quality of that collateral or credit enhancements and information about financial instruments for which an entity has not recognised a loss allowance because of the collateral. [Refer: Credit risk [member]; Maximum exposure to credit risk]


disclosure: IFRS 7 35K b




ifrs-full


DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancementsAndTheirFinancialEffectInRespectOfAmountThatBestRepresentsMaximumExposureFinancialInstrumentsToWhichImpairmentRequirementsInIFRS9AreNotApplied


text


Description of collateral held as security and other credit enhancements and their financial effect in respect of amount that best represents maximum exposure, financial instruments to which impairment requirements in IFRS 9 are not applied


The description of collateral held as security and other credit enhancements, and their financial effect (for example, a quantification of the extent to which collateral and other credit enhancements mitigate credit risk) in respect of the amount that best represents the maximum exposure to credit risk of financial instruments to which impairment requirements in IFRS 9 are not applied. [Refer: Credit risk [member]; Maximum exposure to credit risk]


disclosure: IFRS 7 36 b




ifrs-full


DescriptionOfCollateralPermittedToSellOrRepledgeInAbsenceOfDefaultByOwnerOfCollateral


text


Description of terms and conditions associated with entity’s use of collateral permitted to be sold or repledged in absence of default by owner of collateral


The description of the terms and conditions associated with the entity’s use of collateral permitted to be sold or repledged in absence of default by the owner of collateral.


disclosure: IFRS 7 15 c




ifrs-full


DescriptionOfComparisonBetweenAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAndMaximumExposureToLossFromInterestsInStructuredEntities


text


Description of comparison between assets and liabilities recognised in relation to structured entities and maximum exposure to loss from interests in structured entities


The description of the comparison of the carrying amount of assets and liabilities of the entity that relate to its interests in structured entities and the entity’s maximum exposure to loss from those entities. [Refer: Carrying amount [member]; Unconsolidated structured entities [member]; Maximum exposure to loss from interests in structured entities]


disclosure: IFRS 12 29 d




ifrs-full


DescriptionOfComplianceWithIFRSsIfAppliedForInterimFinancialReport


text


Description of compliance with IFRSs if applied for interim financial report


The description of the compliance of the entity’s interim financial report with IFRSs. [Refer: IFRSs [member]]


disclosure: IAS 34 19




ifrs-full


DescriptionOfCompositionOfUnderlyingItemsForContractsWithDirectParticipationFeatures


text


Description of composition of underlying items for contracts with direct participation features


The description of the composition of the underlying items for contracts with direct participation features. Insurance contracts with direct participation features are insurance contracts for which, at inception: (a) the contractual terms specify that the policyholder participates in a share of a clearly identified pool of underlying items; (b) the entity expects to pay to the policyholder an amount equal to a substantial share of the fair value returns on the underlying items; and (c) the entity expects a substantial proportion of any change in the amounts to be paid to the policyholder to vary with the change in fair value of the underlying items. Underlying items are items that determine some of the amounts payable to a policyholder.


disclosure: IFRS 17 111 – Effective 2021-01-01




ifrs-full


DescriptionOfConcentrationsOfInsuranceRisk


text


Description of concentrations of insurance risk


The description of concentrations of insurance risk, including a description of how management determined concentrations and a description of the shared characteristic that identifies each concentration (for example, type of insured event, geographical area or currency).


disclosure: IFRS 4 39 c ii – Expiry date 2021-01-01




ifrs-full


DescriptionOfConclusionWhyTransactionPriceWasNotBestEvidenceOfFairValue


text


Description of conclusion why transaction price was not best evidence of fair value


The description of why the entity concluded that the transaction price was not the best evidence of fair value, including a description of the evidence that supports fair value.


disclosure: IFRS 7 28 c




ifrs-full


DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost


text


Description of contractual agreement or stated policy for charging net defined benefit cost


The description of the contractual agreement or stated policy for charging the net defined benefit cost, or the fact that there is no such policy, for an entity participating in defined benefit plans that share risks between various entities under common control. [Refer: Defined benefit plans that share risks between entities under common control [member]]


disclosure: IAS 19 149 a




ifrs-full


DescriptionOfConversionOfDebtToEquity


text


Description of conversion of debt to equity


The description of the non-cash conversion of debt to equity.


example: IAS 7 44 c




ifrs-full


DescriptionOfCriteriaSatisfiedWhenUsingPremiumAllocationApproach


text


Description of criteria satisfied when using premium allocation approach


The description of the criteria in paragraphs 53 and 69 of IFRS 17 that have been satisfied when an entity uses the premium allocation approach. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts.


disclosure: IFRS 17 97 a – Effective 2021-01-01




ifrs-full


DescriptionOfCriteriaUsedToDistinguishInvestmentPropertyFromOwneroccupiedPropertyAndFromPropertyHeldSaleInOrdinaryCourseOfBusiness


text


Description of criteria used to distinguish investment property from owner-occupied property and from property held for sale in ordinary course of business


The description of the criteria used to distinguish investment property from owner-occupied property and from property held for sale in the ordinary course of business when the classification of property as investment property is difficult. [Refer: Investment property]


disclosure: IAS 40 75 c




ifrs-full


DescriptionOfCrossreferenceToDisclosuresAboutActivitiesSubjectToRateRegulation


text


Description of cross-reference to disclosures about activities subject to rate regulation


The description of cross-reference to disclosures about activities subject to rate regulation.


disclosure: IFRS 14 31




ifrs-full


DescriptionOfCrossreferenceToDisclosuresAboutCreditRiskPresentedOutsideFinancialStatements


text


Description of cross-reference to disclosures about credit risk presented outside financial statements


The description of cross-reference to disclosures about credit risk presented outside the financial statements.


disclosure: IFRS 7 35C




ifrs-full


DescriptionOfCrossreferenceToDisclosuresAboutHedgeAccountingPresentedOutsideFinancialStatements


text


Description of cross-reference to disclosures about hedge accounting presented outside financial statements


The description of cross-reference to disclosures about hedge accounting presented outside financial statements.


disclosure: IFRS 7 21B




ifrs-full


DescriptionOfCrossreferenceToDisclosuresAboutLeases


text


Description of cross-reference to disclosures about leases


The description of cross-reference to disclosures about leases.


disclosure: IFRS 16 52




ifrs-full


DescriptionOfCrossreferenceToDisclosuresAboutNatureAndExtentOfRisksArisingFromFinancialInstruments


text


Description of cross-reference to disclosures about nature and extent of risks arising from financial instruments


The description of cross-reference to disclosures about nature and extent of risks arising from financial instruments. [Refer: Financial instruments, class [member]]


disclosure: IFRS 7 B6




ifrs-full


DescriptionOfCrossreferenceToDisclosuresAboutPlansThatShareRisksBetweenEntitiesUnderCommonControlInAnotherGroupEntitysFinancialStatements


text


Description of cross-reference to disclosures about plans that share risks between entities under common control in another group entity’s financial statements


The description of cross-references to disclosures about defined benefit plans that share risks between entities under common control in another group entity’s financial statements. [Refer: Defined benefit plans that share risks between entities under common control [member]]


disclosure: IAS 19 150




ifrs-full


DescriptionOfCrossreferenceToDisclosuresPresentedOutsideInterimFinancialStatements


text


Description of cross-reference to disclosures presented outside interim financial statements


The description of cross-reference to disclosures presented outside interim financial statements.


disclosure: IAS 34 16A




ifrs-full


DescriptionOfCurrencyInWhichSupplementaryInformationIsDisplayed


text


Description of currency in which supplementary information is displayed


The description of the currency in which the entity’s supplementary information is displayed.


disclosure: IAS 21 57 b




ifrs-full


DescriptionOfCurrentAndFormerWayOfAggregatingAssets


text


Description of current and former way of aggregating assets


The description of the current and former way of aggregating assets for cash-generating units if the aggregation of assets for identifying the cash-generating unit has changed since the previous estimate of the cash-generating unit’s recoverable amount (if any). [Refer: Cash-generating units [member]]


disclosure: IAS 36 130 d iii




ifrs-full


DescriptionOfCurrentCommitmentsOrIntentionsToProvideSupportToSubsidiary


text


Description of current commitments or intentions to provide support to subsidiary


The description of current commitments or intentions to provide support to a subsidiary. [Refer: Subsidiaries [member]]


disclosure: IFRS 12 19D b




ifrs-full


DescriptionOfDetailsOfBreachesWhichPermittedLenderToDemandAcceleratedRepaymentDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable


text


Description of details of breaches which permitted lender to demand accelerated repayment during period of principal, interest, sinking fund, or redemption terms of loans payable


The description of the details of breaches during the period of principal, interest, sinking fund or redemption terms of loans payable that permitted the lender to demand accelerated repayment.


disclosure: IFRS 7 19




ifrs-full


DescriptionOfDetailsOfDefaultsDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable


text


Description of details of defaults during period of principal, interest, sinking fund, or redemption terms of loans payable


The description of details of defaults during the period of principal, interest, sinking fund or redemption terms of loans payable.


disclosure: IFRS 7 18 a




ifrs-full


DescriptionOfDifficultiesStructuredEntityExperiencedInFinancingItsActivities


text


Description of difficulties structured entity experienced in financing its activities


The description of the difficulties that a structured entity has experienced in financing its activities.


example: IFRS 12 B26 f




ifrs-full


DescriptionOfDiscountRatesAppliedToCashFlowProjections


X.XX instant


Discount rate applied to cash flow projections


The discount rate applied to cash flow projections for a cash-generating unit (group of units). [Refer: Cash-generating units [member]]


disclosure: IAS 36 134 d v, disclosure: IAS 36 134 e v




ifrs-full


DescriptionOfDiscountRatesUsedInCurrentEstimateOfValueInUse


X.XX instant


Discount rate used in current estimate of value in use


The discount rate used in the current estimate of the present value of the future cash flows expected to be derived from an asset or cash-generating unit.


disclosure: IAS 36 130 g




ifrs-full


DescriptionOfDiscountRatesUsedInPreviousEstimateOfValueInUse


X.XX instant


Discount rate used in previous estimate of value in use


The discount rate used in the previous estimate of the present value of the future cash flows expected to be derived from an asset or cash-generating unit.


disclosure: IAS 36 130 g




ifrs-full


DescriptionOfEffectiveInterestRateDeterminedOnDateOfReclassification


X.XX instant


Effective interest rate determined on date of reclassification for assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category


The effective interest rate for financial assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category as of the date of reclassification. [Refer: Financial assets]


disclosure: IFRS 7 12C a




ifrs-full


DescriptionOfEffectOfChangingBusinessModelForManagingFinancialAssetsOnFinancialStatements


text


Description of effect of changing business model for managing financial assets on financial statements


The description of the effect on the financial statements of changing the entity’s business model for managing financial assets. [Refer: Financial assets]


disclosure: IFRS 7 12B b




ifrs-full


DescriptionOfEffectOfRegulatoryFrameworkOnPlan


text


Description of effect of regulatory framework on plan


The description of the effect of the regulatory framework on a defined benefit plan, such as the asset ceiling. [Refer: Defined benefit plans [member]]


disclosure: IAS 19 139 a ii




ifrs-full


DescriptionOfEstimateOfRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssets


text


Description of estimate of range of undiscounted outcomes from contingent consideration arrangements and indemnification assets


The description of the estimate of the range of undiscounted outcomes from contingent consideration arrangements and indemnification assets.


disclosure: IFRS 3 B64 g iii




ifrs-full


DescriptionOfEventOrChangeInCircumstancesThatCausedRecognitionOfDeferredTaxBenefitsAcquiredInBusinessCombinationAfterAcquisitionDate


text


Description of event or change in circumstances that caused recognition of deferred tax benefits acquired in business combination after acquisition date


The description of the event or change in circumstances that caused the recognition of deferred tax benefits that were acquired in a business combination but not recognised until after the acquisition date. [Refer: Business combinations [member]]


disclosure: IAS 12 81 k




ifrs-full


DescriptionOfExistenceOfRestrictionsOnTitlePropertyPlantAndEquipment


text


Description of existence of restrictions on title, property, plant and equipment


The description of the existence of restrictions on the title of property, plant and equipment. [Refer: Property, plant and equipment]


disclosure: IAS 16 74 a




ifrs-full


DescriptionOfExistenceOfThirdpartyCreditEnhancement


text


Description of existence of third-party credit enhancement


The description of the existence of third-party credit enhancement for liabilities measured at fair value and issued with an inseparable third-party credit enhancement. [Refer: At fair value [member]]


disclosure: IFRS 13 98




ifrs-full


DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations


text block


Disclosure of expected impact of initial application of new standards or interpretations [text block]


The disclosure of the known or reasonably estimable information relevant to assessing the possible impact that the application of a new IFRS, that has been issued but is not yet effective, will have.


disclosure: IAS 8 30 b




ifrs-full


DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsAbstract


 


Disclosure of expected impact of initial application of new standards or interpretations [abstract]


 


 




ifrs-full


DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItems


 


Disclosure of expected impact of initial application of new standards or interpretations [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsTable


table


Disclosure of expected impact of initial application of new standards or interpretations [table]


Schedule disclosing information related to the expected impact of the initial application of new standards or interpretations.


disclosure: IAS 8 30 b




ifrs-full


DescriptionOfExpectedTimingOfOutflowsContingentLiabilitiesInBusinessCombination


text


Description of expected timing of outflows, contingent liabilities in business combination


The description of the expected timing of outflows of economic benefits for contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]


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




ifrs-full


DescriptionOfExpectedTimingOfOutflowsOtherProvisions


text


Description of expected timing of outflows, other provisions


The description of the expected timing of outflows of economic benefits related to other provisions. [Refer: Other provisions]


disclosure: IAS 37 85 a




ifrs-full


DescriptionOfExpectedVolatilityShareOptionsGranted


X.XX duration


Expected volatility, share options granted


The expected volatility of the share price used to calculate the fair value of the share options granted. Expected volatility is a measure of the amount by which a price is expected to fluctuate during a period. The measure of volatility used in option pricing models is the annualised standard deviation of the continuously compounded rates of return on the share over a period of time.


disclosure: IFRS 2 47 a i




ifrs-full


DescriptionOfExpiryDateOfTemporaryDifferencesUnusedTaxLossesAndUnusedTaxCredits


text


Description of expiry date of deductible temporary differences, unused tax losses and unused tax credits


The description of the expiry date (if any) of deductible temporary differences, unused tax losses and unused tax credits for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]


disclosure: IAS 12 81 e




ifrs-full


DescriptionOfExplanationOfFactAndReasonsWhyRangeOfOutcomesFromContingentConsiderationArrangementsAndIndemnificationAssetsCannotBeEstimated


text


Description of explanation of fact and reasons why range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated


The description of the fact and reasons why the range of outcomes from contingent consideration arrangements and indemnification assets cannot be estimated.


disclosure: IFRS 3 B64 g iii




ifrs-full


DescriptionOfExposuresToRisksThatAriseFromContractsWithinScopeOfIFRS17AndHowTheyArise


text


Description of exposures to risks that arise from contracts within scope of IFRS 17 and how they arise


The description of the exposures to risks that arise from contracts within the scope of IFRS 17 and how they arise.


disclosure: IFRS 17 124 a – Effective 2021-01-01




ifrs-full


DescriptionOfExposureToRisk


text


Description of exposure to risk


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


disclosure: IFRS 7 33 a




ifrs-full


DescriptionOfExtentToWhichEntityCanBeLiableToMultiemployerOrStatePlanForOtherEntitiesObligations


text


Description of extent to which entity can be liable to multi-employer or state plan for other entities’ obligations


The description of the extent to which the entity can be liable for other entities’ obligations under the terms and conditions of a multi-employer or state defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]


disclosure: IAS 19 148 b




ifrs-full


DescriptionOfExtentToWhichFairValueOfInvestmentPropertyIsBasedOnValuationByIndependentValuer


text


Description of extent to which fair value of investment property is based on valuation by independent valuer


The description of the extent to which the fair value of investment property (as measured or disclosed in the financial statements) is based on a valuation by an independent valuer who holds a recognised and relevant professional qualification and has recent experience in the location and category of the investment property being valued. [Refer: Investment property]


disclosure: IAS 40 75 e




ifrs-full


DescriptionOfFactAndBasisOnWhichCarryingAmountsDeterminedUnderPreviousGAAPWereAllocatedIfEntityUsesExemptionInIFRS1D8Ab


text


Description of fact and basis on which carrying amounts determined under previous GAAP were allocated if entity uses exemption in IFRS 1.D8A(b)


The description of the fact and basis on which carrying amounts determined under previous GAAP were allocated if the entity applies the exemption in paragraph D8A(b) of IFRS 1 for oil and gas assets.


disclosure: IFRS 1 31A




ifrs-full


DescriptionOfFactAndBasisOnWhichCarryingAmountsWereDeterminedIfEntityUsesExemptionInIFRS1D8B


text


Description of fact and basis on which carrying amounts were determined under previous GAAP if entity uses exemption in IFRS 1.D8B


The description of the fact and basis on which carrying amounts were determined under previous GAAP if the entity applies the exemption in paragraph D8B of IFRS 1 for operations subject to rate regulation.


disclosure: IFRS 1 31B




ifrs-full


DescriptionOfFactAndReasonsWhyMaximumExposureToLossFromInterestsInStructuredEntitiesCannotBeQuantified


text


Description of fact and reasons why maximum exposure to loss from interests in structured entities cannot be quantified


The description of the fact and reasons why the entity cannot quantify its maximum exposure to loss from its interests in structured entities. [Refer: Maximum exposure to loss from interests in structured entities; Unconsolidated structured entities [member]]


disclosure: IFRS 12 29 c




ifrs-full


DescriptionOfFactAndReasonWhyEntitysExposureToRiskArisingFromContractsWithinScopeOfIFRS17AtEndOfReportingPeriodIsNotRepresentativeOfItsExposureDuringPeriod


text


Description of fact and reason why entity’s exposure to risk arising from contracts within scope of IFRS 17 at end of reporting period is not representative of its exposure during period


The description of the fact and the reason why the entity’s exposure to risk arising from contracts within the scope of IFRS 17 at the end of the reporting period is not representative of its exposure during the period.


disclosure: IFRS 17 123 – Effective 2021-01-01




ifrs-full


DescriptionOfFactAndReasonWhySensitivityAnalysisAreUnrepresentative


text


Description of fact and reason why sensitivity analyses are unrepresentative


The description of the fact and reason why sensitivity analyses are unrepresentative of risks inherent in financial instruments (for example, because the year-end exposure does not reflect the exposure during the year). [Refer: Financial instruments, class [member]]


disclosure: IFRS 7 42




ifrs-full


DescriptionOfFactAndReasonWhyVolumeOfHedgingRelationshipsToWhichExemptionInIFRS723CAppliesIsUnrepresentativeOfNormalVolumes


text


Description of fact and reason why volume of hedging relationships to which exemption in IFRS 7.23C applies is unrepresentative of normal volumes


The description of the fact and reason why the volume of the hedging relationships to which the exemption in paragraph 23C of IFRS 7 applies is unrepresentative of the normal volumes.


disclosure: IFRS 7 24D




ifrs-full


DescriptionOfFactorsThatMakeUpGoodwillRecognised


text


Description of factors that make up goodwill recognised


The qualitative description of the factors that make up the goodwill recognised, such as expected synergies from combining operations of the acquiree and the acquirer, intangible assets that do not qualify for separate recognition or other factors. [Refer: Goodwill]


disclosure: IFRS 3 B64 e




ifrs-full


DescriptionOfFactThatAmountOfChangeInAccountingEstimateIsImpracticable


text block


Description of fact that estimating amount of change in accounting estimate is impracticable [text block]


The description of the fact that the amount of the effect in future periods due to changes in accounting estimates is not disclosed because estimating it is impracticable.


disclosure: IAS 8 40




ifrs-full


DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyAssets


text


Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, assets


The description of the fact that changing one or more unobservable inputs for the fair value measurement of assets to reflect reasonably possible alternative assumptions would change fair value significantly.


disclosure: IFRS 13 93 h ii




ifrs-full


DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyEntitysOwnEquityInstruments


text


Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, entity’s own equity instruments


The description of the fact that changing one or more unobservable inputs for the fair value measurement of the entity’s own equity instruments to reflect reasonably possible alternative assumptions would change the fair value significantly. [Refer: Entity’s own equity instruments [member]]


disclosure: IFRS 13 93 h ii




ifrs-full


DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyLiabilities


text


Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would change fair value significantly, liabilities


The description of the fact that changing one or more unobservable inputs for the fair value measurement of liabilities to reflect reasonably possible alternative assumptions would change the fair value significantly.


disclosure: IFRS 13 93 h ii




ifrs-full


DescriptionOfFactThatEntityDoesNotHaveLegalOrConstructiveObligationToNegativeNetAssetsTransitionFromProportionateConsolidationToEquityMethod


text


Description of fact that entity does not have legal or constructive obligation to negative net assets, transition from proportionate consolidation to equity method


The description of the fact that the entity does not have a legal or constructive obligation in relation to the negative net assets, if aggregating all previously proportionately consolidated assets and liabilities on transition from proportionate consolidation to equity method results in negative net assets.


disclosure: IFRS 11 C4




ifrs-full


DescriptionOfFactThatHighestAndBestUseOfNonfinancialAssetDiffersFromCurrentUse


text


Description of fact that highest and best use of non-financial asset differs from current use


The description of the fact that the use of a non-financial asset that would maximise the value of the asset or the group of assets and liabilities (for example, a business) within which the asset would be used differs from its current use.


disclosure: IFRS 13 93 i




ifrs-full


DescriptionOfFactThatImpactIsNotKnownOrReasonablyEstimable


text


Description of fact that impact of initial application of new IFRS is not known or reasonably estimable


The description of the fact that the impact of the initial application of a new IFRS is not known or reasonably estimable. [Refer: IFRSs [member]]


example: IAS 8 31 e ii




ifrs-full


DescriptionOfFactThatMultiemployerPlanIsDefinedBenefitPlan


text


Description of fact that multi-employer or state plan is defined benefit plan


The description of the fact that a multi-employer or state plan is a defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]


disclosure: IAS 19 148 d i




ifrs-full


DescriptionOfFinancialInstrumentsDesignatedAsHedgingInstrument


text


Description of financial instruments designated as hedging instruments


The description of financial instruments designated as hedging instruments. Hedging instruments are designated derivatives or (for a hedge of the risk of changes in foreign currency exchange rates only) designated non-derivative financial assets or non-derivative financial liabilities whose fair value or cash flows are expected to offset changes in the fair value or cash flows of a designated hedged item. [Refer: Derivatives [member]; Derivative financial assets; Derivative financial liabilities; Financial instruments, class [member]; Financial assets]


disclosure: IFRS 7 22 b – Expiry date 2021-01-01




ifrs-full


DescriptionOfFinancialInstrumentsTheirCarryingAmountAndExplanationOfWhyFairValueCannotBeMeasuredReliably


text


Description of financial instruments, their carrying amount, and explanation of why fair value cannot be measured reliably


The description of financial instruments, their carrying amount and an explanation of why fair value cannot be measured reliably for financial instruments for which disclosures of fair value are not required. [Refer: Financial instruments, class [member]]


disclosure: IFRS 7 30 b – Expiry date 2021-01-01




ifrs-full


DescriptionOfFinancialRiskManagementRelatedToAgriculturalActivity


text


Description of financial risk management related to agricultural activity


The description of financial risk management related to agricultural activity.


disclosure: IAS 41 49 c




ifrs-full


DescriptionOfForecastTransactionHedgeAccountingPreviouslyUsedButNoLongerExpectedToOccur


text


Description of forecast transactions for which hedge accounting had been used in previous period but which are no longer expected to occur


The description of forecast transactions for which hedge accounting had previously been used but which are no longer expected to occur.


disclosure: IFRS 7 23F, disclosure: IFRS 7 23 b – Expiry date 2021-01-01




ifrs-full


DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsAssets


text


Description of frequency and methods for testing procedures of pricing models, assets


The description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for assets.


example: IFRS 13 IE65 b, example: IFRS 13 93 g




ifrs-full


DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsEntitysOwnEquityInstruments


text


Description of frequency and methods for testing procedures of pricing models, entity’s own equity instruments


The description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]]


example: IFRS 13 IE65 b, example: IFRS 13 93 g




ifrs-full


DescriptionOfFrequencyAndMethodsForTestingProceduresOfPricingModelsLiabilities


text


Description of frequency and methods for testing procedures of pricing models, liabilities


The description of the frequency and methods for calibration, back testing and other testing procedures of fair value measurement pricing models for liabilities.


example: IFRS 13 IE65 b, example: IFRS 13 93 g




ifrs-full


DescriptionOfFullyAmortisedIntangibleAssets


text


Description of fully amortised intangible assets


The description of fully amortised intangible assets that are still in use. [Refer: Intangible assets other than goodwill]


example: IAS 38 128 a




ifrs-full


DescriptionOfFunctionalCurrency


text


Description of functional currency


The description of the currency of the primary economic environment in which the entity operates.


disclosure: IAS 21 53, disclosure: IAS 21 57 c




ifrs-full


DescriptionOfFundingArrangementsAndFundingPolicyThatAffectFutureContributions


text


Description of funding arrangements and funding policy that affect future contributions


The description of funding arrangements and the funding policy that affect future contributions to defined benefit plans. [Refer: Defined benefit plans [member]]


disclosure: IAS 19 147 a, disclosure: IAS 19 148 a




ifrs-full


DescriptionOfFundingPolicy


text


Description of funding policy


The description of the policy for the transfer of assets to an entity (the fund) separate from the employer’s entity to meet future obligations for the payment of retirement benefits.


disclosure: IAS 26 35 c




ifrs-full


DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresAssets


text


Description of group within entity that decides entity’s valuation policies and procedures, assets


The description of the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for assets.


example: IFRS 13 IE65 a i, example: IFRS 13 93 g




ifrs-full


DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresEntitysOwnEquityInstruments


text


Description of group within entity that decides entity’s valuation policies and procedures, entity’s own equity instruments


The description of the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for the entity’s own equity instruments.


example: IFRS 13 IE65 a i, example: IFRS 13 93 g




ifrs-full


DescriptionOfGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresLiabilities


text


Description of group within entity that decides entity’s valuation policies and procedures, liabilities


The description of the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for liabilities.


example: IFRS 13 IE65 a i, example: IFRS 13 93 g




ifrs-full


DescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections


X.XX instant


Growth rate used to extrapolate cash flow projections


The growth rate used to extrapolate cash flow projections beyond the period covered by the most recent budgets/forecasts for a cash-generating unit (group of units). [Refer: Cash-generating units [member]]


disclosure: IAS 36 134 d iv, disclosure: IAS 36 134 e iv




ifrs-full


DescriptionOfHedgingInstrumentsUsedToHedgeRiskExposuresAndHowTheyAreUsed


text


Description of hedging instruments used to hedge risk exposures and how they are used


The description of hedging instruments used to hedge risk exposures and how they are used. [Refer: Hedging instruments [member]]


disclosure: IFRS 7 22B a




ifrs-full


DescriptionOfHistoricalInformationAboutCounterpartyDefaultRates


text


Description of historical information about counterparty default rates


The description of historical information about default rates of the party to the transaction other than the entity.


example: IFRS 7 IG23 c – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01




ifrs-full


DescriptionOfHowAcquirerObtainedControlOfAcquiree


text


Description of how acquirer obtained control of acquiree


The description of how the acquirer obtained the power to govern the financial and operating policies of the acquiree so as to obtain benefits from its activities.


disclosure: IFRS 3 B64 d




ifrs-full


DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedAssets


text


Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, assets


The description of how the effect on fair value measurement of assets due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated.


disclosure: IFRS 13 93 h ii




ifrs-full


DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedEntitysOwnEquityInstruments


text


Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, entity’s own equity instruments


The description of how the effect on fair value measurement of the entity’s own equity instruments due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated. [Refer: Entity’s own equity instruments [member]]


disclosure: IFRS 13 93 h ii




ifrs-full


DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedLiabilities


text


Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated, liabilities


The description of how the effect on the fair value measurement of liabilities due to change in one or more unobservable inputs to reflect reasonably possible alternative assumptions was calculated.


disclosure: IFRS 13 93 h ii




ifrs-full


DescriptionOfHowEntityDeterminedMaximumEconomicBenefitAvailable


text


Description of how entity determined maximum economic benefit available


The description of how the entity determined the maximum economic benefit available in relation to a defined benefit plan, ie whether those benefits would be in the form of refunds, reductions in future contributions or a combination of both. [Refer: Defined benefit plans [member]]


disclosure: IAS 19 141 c iv




ifrs-full


DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13Assets


text


Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, assets


The description of how the entity determined that third-party information, such as broker quotes or pricing services, used in the fair value measurement of assets, was developed in accordance with IFRS 13.


example: IFRS 13 IE65 d, example: IFRS 13 93 g




ifrs-full


DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13EntitysOwnEquityInstruments


text


Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, entity’s own equity instruments


The description of how the entity determined that third-party information, such as broker quotes or pricing services, used in the fair value measurement of the entity’s own equity instruments was developed in accordance with IFRS 13. [Refer: Entity’s own equity instruments [member]]


example: IFRS 13 IE65 d, example: IFRS 13 93 g




ifrs-full


DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13Liabilities


text


Description of how entity determined that third-party information used in fair value measurement was developed in accordance with IFRS 13, liabilities


The description of how the entity determined that third-party information, such as broker quotes or pricing services, used in the fair value measurement of liabilities, was developed in accordance with IFRS 13.


example: IFRS 13 IE65 d, example: IFRS 13 93 g




ifrs-full


DescriptionOfHowEntityDeterminedWhichStructuredEntitiesItSponsored


text


Description of how entity determined which structured entities it sponsored


The description of how the entity has determined which structured entities it has sponsored.


disclosure: IFRS 12 27 a




ifrs-full


DescriptionOfHowEntityDeterminesConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17


text


Description of how entity determines concentrations of risk that arises from contracts within scope of IFRS 17


The description of how the entity determines the concentrations of risk that arises from contracts within the scope of IFRS 17.


disclosure: IFRS 17 127 – Effective 2021-01-01




ifrs-full


DescriptionOfHowEntityDeterminesEconomicRelationshipBetweenHedgedItemAndHedgingInstrumentForPurposeOfAssessingHedgeEffectiveness


text


Description of how entity determines economic relationship between hedged item and hedging instrument for purpose of assessing hedge effectiveness


The description of how the entity determines the economic relationship between the hedged item and the hedging instrument for the purpose of assessing the hedge effectiveness. Hedge effectiveness is the extent to which changes in the fair value or the cash flows of the hedging instrument offset changes in the fair value or the cash flows of the hedged item. [Refer: Hedging instruments [member]; Hedged items [member]]


disclosure: IFRS 7 22B b




ifrs-full


DescriptionOfHowEntityEstablishesHedgeRatioAndWhatSourcesOfHedgeIneffectivenessAre


text


Description of how entity establishes hedge ratio and what sources of hedge ineffectiveness are


The description of how the entity establishes the hedge ratio and what are the sources of hedge ineffectiveness. Hedge ratio is the relationship between the quantity of the hedging instrument and the quantity of the hedged item in terms of their relative weighting. [Refer: Gain (loss) on hedge ineffectiveness]


disclosure: IFRS 7 22B c




ifrs-full


DescriptionOfHowEntityIsManagingProcessToTransitionToAlternativeBenchmarkRatesForHedgingRelationships


text


Description of how entity is managing process to transition to alternative benchmark rates for hedging relationships


The description of how the entity is managing the process to transition to alternative benchmark rates for hedging relationships.


disclosure: IFRS 7.24H c




ifrs-full


DescriptionOfHowEntityManagesLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17


text


Description of how entity manages liquidity risk that arises from contracts within scope of IFRS 17


The description of how the entity manages the liquidity risk that arises from contracts within the scope of IFRS 17. [Refer: Liquidity risk [member]]


disclosure: IFRS 17 132 a – Effective 2021-01-01




ifrs-full


DescriptionOfHowEntityReflectsItsRiskManagementStrategyByUsingHedgeAccountingAndDesignatingHedgingRelationshipsThatItFrequentlyResets


text


Description of how entity reflects its risk management strategy by using hedge accounting and designating hedging relationships that it frequently resets


The description of how the entity reflects its risk management strategy by using hedge accounting and designating hedging relationships that it frequently resets.


disclosure: IFRS 7 23C b ii




ifrs-full


DescriptionOfHowForwardlookingInformationHasBeenIncorporatedIntoDeterminationOfExpectedCreditLosses


text


Description of how forward-looking information has been incorporated into determination of expected credit losses


The description of how forward-looking information has been incorporated into the determination of expected credit losses, including the use of macroeconomic information.


disclosure: IFRS 7 35G b




ifrs-full


DescriptionOfHowFutureRecoveryOrReversalOfRegulatoryDeferralAccountBalancesIsAffectedByRisksAndUncertainty


text


Description of how future recovery or reversal of regulatory deferral account balances is affected by risks and uncertainty


The description of how the future recovery or reversal of regulatory deferral account balances is affected by risks and uncertainty. [Refer: Regulatory deferral account balances [member]]


disclosure: IFRS 14 30 c




ifrs-full


DescriptionOfHowInsurerConcludedThatItQualifiesForTemporaryExemptionFromIFRS9


text


Description of how insurer concluded that it qualifies for temporary exemption from IFRS 9


The description of how an insurer concluded that it qualifies for the temporary exemption from IFRS 9.


disclosure: IFRS 4 39C – Expiry date 2021-01-01




ifrs-full


DescriptionOfHowInsurerDeterminedThatItDidNotEngageInSignificantActivityUnconnectedWithInsurance


text


Description of how insurer determined that it did not engage in significant activity unconnected with insurance


The description of how an insurer determined that it did not engage in significant activity unconnected with insurance, including what information it considered.


disclosure: IFRS 4 39C b – Expiry date 2021-01-01




ifrs-full


DescriptionOfHowIssueCostsNotRecognisedAsExpenseWereRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination


text


Description of how issue costs not recognised as expense were recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination


The description of how issue costs not recognised as an expense were recognised for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations. [Refer: Business combinations [member]]


disclosure: IFRS 3 B64 m




ifrs-full


DescriptionOfHowManagementDeterminesConcentrations


text


Description of how management determines concentrations


The description of how management determines concentrations of risks arising from financial instruments. [Refer: Financial instruments, class [member]]


disclosure: IFRS 7 B8 a




ifrs-full


DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueAssets


text


Description of how third-party information was taken into account when measuring fair value, assets


The description of how third-party information, such as broker quotes, pricing services, net asset values and relevant market data, was taken into account when measuring the fair value of assets.


example: IFRS 13 IE64 b, example: IFRS 13 92




ifrs-full


DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueEntitysOwnEquityInstruments


text


Description of how third-party information was taken into account when measuring fair value, entity’s own equity instruments


The description of how third-party information, such as broker quotes, pricing services, net asset values and relevant market data, was taken into account when measuring the fair value of the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]]


example: IFRS 13 IE64 b, example: IFRS 13 92




ifrs-full


DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueLiabilities


text


Description of how third-party information was taken into account when measuring fair value, liabilities


The description of how third-party information, such as broker quotes, pricing services, net asset values and relevant market data, was taken into account when measuring the fair value of liabilities.


example: IFRS 13 IE64 b, example: IFRS 13 92




ifrs-full


DescriptionOfIdentificationOfFinancialStatementsToWhichSeparateFinancialStatementsRelate


text


Description of identification of financial statements to which separate financial statements relate


The description of the identity of financial statements to which separate financial statements relate.


disclosure: IAS 27 17




ifrs-full


DescriptionOfIdentityOfRateRegulators


text


Description of identity of rate regulator(s)


The description of the identity of the rate regulator(s). A rate regulator is an authorised body that is empowered by statute or regulation to establish the rate or a range of rates that bind an entity. The rate regulator may be a third-party body or a related party of the entity, including the entity’s own governing board, if that body is required by statute or regulation to set rates both in the interest of the customers and to ensure the overall financial viability of the entity.


disclosure: IFRS 14 30 b




ifrs-full


DescriptionOfImpactOfRateRegulationOnCurrentAndDeferredTax


text


Description of impact of rate regulation on current and deferred tax


The description of the impact of the rate regulation on the current and deferred tax. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator.


disclosure: IFRS 14 34




ifrs-full


DescriptionOfInformationAboutSurplusOrDeficitOfMultiemployerPlan


text


Description of information about surplus or deficit of multi-employer or state plan


The description of available information about a surplus or deficit in a multi-employer or state plan that may affect the amount of future contributions. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]


disclosure: IAS 19 148 d iv




ifrs-full


DescriptionOfInformationWhereFairValueDisclosuresNotRequired


text


Description of fact that fair value information has not been disclosed because fair value of instruments cannot be measured reliably


The description of the fact that fair value information has not been disclosed because the fair value of instruments cannot be measured reliably.


disclosure: IFRS 7 30 a – Expiry date 2021-01-01




ifrs-full


DescriptionOfInitialApplicationOfStandardsOrInterpretations


text block


Disclosure of initial application of standards or interpretations [text block]


The disclosure of the initial application of an IFRS. [Refer: IFRSs [member]]


disclosure: IAS 8 28




ifrs-full


DescriptionOfInputsToOptionPricingModelShareOptionsGranted


text


Description of inputs to option pricing model, share options granted


The description of inputs to the option pricing model for share options granted. [Refer: Option pricing model [member]]


disclosure: IFRS 2 47 a i




ifrs-full


DescriptionOfInputsUsedInFairValueMeasurementAssets


text


Description of inputs used in fair value measurement, assets


The description of inputs used in the fair value measurement of assets. Inputs are the assumptions that market participants would use when pricing the asset, including assumptions about risk such as the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model) and the risk inherent in the inputs to the valuation technique.


disclosure: IFRS 13 93 d




ifrs-full


DescriptionOfInputsUsedInFairValueMeasurementEntitysOwnEquityInstruments


text


Description of inputs used in fair value measurement, entity’s own equity instruments


The description of inputs used in the fair value measurement of the entity’s own equity instruments. Inputs are the assumptions that market participants would use when pricing the entity’s own equity instrument, including assumptions about risk such as the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model) and the risk inherent in the inputs to the valuation technique.


disclosure: IFRS 13 93 d




ifrs-full


DescriptionOfInputsUsedInFairValueMeasurementLiabilities


text


Description of inputs used in fair value measurement, liabilities


The description of inputs used in the fair value measurement of liabilities. Inputs are the assumptions that market participants would use when pricing the liability, including assumptions about risk such as the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model) and the risk inherent in the inputs to the valuation technique.


disclosure: IFRS 13 93 d




ifrs-full


DescriptionOfIntentionsToProvideSupportToStructuredEntity


text


Description of intentions to provide support to structured entity


The description of the entity’s current intentions to provide financial or other support to a structured entity, including intentions to assist the structured entity in obtaining financial support.


disclosure: IFRS 12 17, disclosure: IFRS 12 31




ifrs-full


DescriptionOfInternalCreditRatingsProcess


text


Description of internal credit ratings process


The description of the entity’s process for internal credit ratings. [Refer: Internal credit grades [member]]


example: IFRS 7 IG25 a – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01




ifrs-full


DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsAssets


text


Description of internal reporting procedures for discussing and assessing fair value measurements, assets


The description of the internal reporting procedures in place (for example, whether and, if so, how, pricing, risk management or audit committees discuss and assess the fair value measurements) for the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for assets.


example: IFRS 13 IE65 a iii, example: IFRS 13 93 g




ifrs-full


DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsEntitysOwnEquityInstruments


text


Description of internal reporting procedures for discussing and assessing fair value measurements, entity’s own equity instruments


The description of the internal reporting procedures in place (for example, whether and, if so, how, pricing, risk management or audit committees discuss and assess the fair value measurements) for the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]]


example: IFRS 13 IE65 a iii, example: IFRS 13 93 g




ifrs-full


DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsLiabilities


text


Description of internal reporting procedures for discussing and assessing fair value measurements, liabilities


The description of the internal reporting procedures in place (for example, whether and, if so, how, pricing, risk management or audit committees discuss and assess the fair value measurements) for the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for liabilities.


example: IFRS 13 IE65 a iii, example: IFRS 13 93 g




ifrs-full


DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementAssets


text


Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, assets


The description of the interrelationships between unobservable inputs and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement of assets. [Refer: Disclosure of significant unobservable inputs used in fair value measurement of assets [text block]]


disclosure: IFRS 13 93 h i




ifrs-full


DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementEntitysOwnEquityInstruments


text


Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, entity’s own equity instruments


The description of the interrelationships between unobservable inputs and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement of the entity’s own equity instruments. [Refer: Disclosure of significant unobservable inputs used in fair value measurement of equity [text block]]


disclosure: IFRS 13 93 h i




ifrs-full


DescriptionOfInterrelationshipsBetweenUnobservableInputsAndOfHowTheyMightMagnifyOrMitigateEffectOfChangesInUnobservableInputsOnFairValueMeasurementLiabilities


text


Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes in unobservable inputs on fair value measurement, liabilities


The description of the interrelationships between unobservable inputs and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement of liabilities. [Refer: Disclosure of significant unobservable inputs used in fair value measurement of liabilities [text block]]


disclosure: IFRS 13 93 h i




ifrs-full


DescriptionOfInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModel


text


Description of investment property, at cost or in accordance with IFRS 16 within fair value model


The description of investment property measured at cost or in accordance with IFRS 16 within the fair value model, because the entity cannot measure the fair value reliably. [Refer: Investment property]


disclosure: IAS 40 78 a




ifrs-full


DescriptionOfInvestmentPropertyWhereFairValueInformationIsUnreliableCostModel


text


Description of investment property where fair value information is unreliable, cost model


The description of investment property accounted for using the cost model for which the entity cannot measure the fair value reliably. [Refer: Investment property]


disclosure: IAS 40 79 e i




ifrs-full


DescriptionOfInvestmentsInEquityDesignatedAsMeasuredAtFairThroughOtherComprehensiveIncome


text


Description of investments in equity instruments designated at fair value through other comprehensive income


The description of the investments in equity instruments that have been designated at fair value through other comprehensive income. [Refer: Other comprehensive income]


disclosure: IFRS 7 11A a




ifrs-full


DescriptionOfJudgementsAndChangesInJudgementsThatSignificantlyAffectDeterminationOfAmountAndTimingOfRevenueFromContractsWithCustomers


text


Description of judgements, and changes in judgements, that significantly affect determination of amount and timing of revenue from contracts with customers


The description of the judgements, and changes in the judgements, that significantly affect the determination of the amount and timing of revenue from contracts with customers. [Refer: Revenue from contracts with customers]


disclosure: IFRS 15 123




ifrs-full


DescriptionOfJudgementsMadeByManagementInApplyingAggregationCriteriaForOperatingSegments


text


Description of judgements made by management in applying aggregation criteria for operating segments


The description of judgements made by the management in applying the aggregation criteria for operating segments. [Refer: Operating segments [member]]


disclosure: IFRS 8 22 aa




ifrs-full


DescriptionOfJudgementsMadeInDeterminingAmountOfCostsToObtainOrFulfilContractsWithCustomers


text


Description of judgements made in determining amount of costs to obtain or fulfil contracts with customers


The description of the judgements made in determining the amount of the costs to obtain or fulfil contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]


disclosure: IFRS 15 127 a




ifrs-full


DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate


text


Description of justification for using growth rate that exceeds long-term average growth rate


The description of the justification for using any growth rate to extrapolate cash flow projections that exceeds the long-term average growth rate for the products, industries or country (countries) in which the entity operates, or for the market to which a cash-generating unit (group of units) is dedicated. [Refer: Cash-generating units [member]]


disclosure: IAS 36 134 d iv




ifrs-full


DescriptionOfKeyAssumptionsOnWhichManagementHasBasedCashFlowProjections


text


Description of key assumptions on which management has based cash flow projections


The description of key assumptions on which management has based its cash flow projections for the period covered by the most recent budgets/forecasts for a cash-generating unit (group of units). Key assumptions are those to which the unit’s (group of units’) recoverable amount is most sensitive. [Refer: Cash-generating units [member]]


disclosure: IAS 36 134 d i, disclosure: IAS 36 135 c




ifrs-full


DescriptionOfKeyAssumptionsOnWhichManagementHasBasedDeterminationOfFairValueLessCostsOfDisposal


text


Description of key assumptions on which management has based determination of fair value less costs of disposal


The description of key assumptions on which management has based its determination of fair value less costs of disposal for a cash-generating unit (group of units). Key assumptions are those to which the unit’s (group of units’) recoverable amount is most sensitive. [Refer: Cash-generating units [member]]


disclosure: IAS 36 134 e i, disclosure: IAS 36 130 f iii




ifrs-full


DescriptionOfLevelOfFairValueHierarchyWithinWhichFairValueMeasurementIsCategorised


text


Description of level of fair value hierarchy within which fair value measurement is categorised


The description of the level of the fair value hierarchy within which the fair value measurement is categorised in its entirety (without giving regard to the observability of “costs of disposal”) for a cash-generating unit (group of units’). [Refer: Cash-generating units [member]]


disclosure: IAS 36 134 e iiA, disclosure: IAS 36 130 f i




ifrs-full


DescriptionOfLimitationsOfMethodsUsedInPreparingSensitivityAnalysisForActuarialAssumptions


text


Description of limitations of methods used in preparing sensitivity analysis for actuarial assumptions


The description of the limitations of the methods used in preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]]


disclosure: IAS 19 145 b




ifrs-full


DescriptionOfLineItemInStatementOfComprehensiveIncomeInWhichGainOrLossAsResultOfRemeasuringToFairValueEquityInterestIsRecognised


text


Description of line item of statement of comprehensive income in which gain or loss as result of remeasuring to fair value equity interest is recognised


The description of the line item of the statement of comprehensive income in which the gain or loss is recognised as a result of remeasuring to fair value the equity interest in the acquiree held by the acquirer before the business combination. [Refer: Business combinations [member]]


disclosure: IFRS 3 B64 p ii




ifrs-full


DescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesReclassificationAdjustments


text


Description of line item in statement of comprehensive income that includes reclassification adjustments


The description of the line item in the statement of comprehensive income that includes the reclassification adjustments. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods.


disclosure: IFRS 7 24C b v




ifrs-full


DescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesRecognisedHedgeIneffectiveness


text


Description of line item in statement of comprehensive income that includes recognised hedge ineffectiveness


The description of the line item in the statement of comprehensive income that includes the recognised hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness]


disclosure: IFRS 7 24C a ii, disclosure: IFRS 7 24C b iii




ifrs-full


DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgedItem


text


Description of line item in statement of financial position that includes hedged item


The description of the line item in the statement of financial position that includes the hedged item. [Refer: Hedged items [member]]


disclosure: IFRS 7 24B a iii




ifrs-full


DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgingInstrument


text


Description of line item in statement of financial position that includes hedging instrument


The description of the line item in the statement of financial position that includes the hedging instrument. [Refer: Hedging instruments [member]]


disclosure: IFRS 7 24A b




ifrs-full


DescriptionOfLineItemsForAcquisitionRelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination


text


Description of line items in statement of comprehensive income for amounts of acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination


The description of line items in the statement of comprehensive income for amounts of acquisition-related costs recognised as expense for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations. [Refer: Business combinations [member]; Acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination]


disclosure: IFRS 3 B64 m




ifrs-full


DescriptionOfLineItemsInFinancialStatementsForAmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination


text


Description of line items in financial statements for amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination


The description of the line items in the financial statements where amounts recognised for transactions recognised separately from the acquisition of assets and assumption of liabilities in business combinations are included. [Refer: Business combinations [member]; Amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination]


disclosure: IFRS 3 B64 l iii




ifrs-full


DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementAssets


text


Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, assets


The description of the line item(s) in other comprehensive income in which the gains (losses) during the period for assets measured at fair value are recognised. [Refer: At fair value [member]; Other comprehensive income]


disclosure: IFRS 13 93 e ii




ifrs-full


DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstruments


text


Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, entity’s own equity instruments


The description of the line item(s) in other comprehensive income in which the gains (losses) during the period for the entity’s own equity instruments measured at fair value are recognised. [Refer: At fair value [member]; Entity’s own equity instruments [member]; Other comprehensive income]


disclosure: IFRS 13 93 e ii




ifrs-full


DescriptionOfLineItemsInOtherComprehensiveIncomeWhereGainsLossesAreRecognisedFairValueMeasurementLiabilities


text


Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, liabilities


The description of the line item(s) in other comprehensive income in which the gains (losses) during the period for liabilities measured at fair value are recognised. [Refer: At fair value [member]; Other comprehensive income]


disclosure: IFRS 13 93 e ii




ifrs-full


DescriptionOfLineItemsInProfitOrLossInWhichGainLossOnCessationOfConsolidationOfSubsidiariesIsRecognised


text


Description of line item(s) in profit or loss in which gain (loss) on cessation of consolidation of subsidiaries is recognised


The description of line item(s) in profit or loss in which gain (loss) on cessation of consolidation of subsidiaries due to change of investment entity status is recognised. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]


disclosure: IFRS 12 9B c




ifrs-full


DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementAssets


text


Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, assets


The description of the line item(s) in profit or loss in which the gains (losses) during the period for assets measured at fair value are recognised. [Refer: At fair value [member]]


disclosure: IFRS 13 93 e i




ifrs-full


DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementEntitysOwnEquityInstruments


text


Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, entity’s own equity instruments


The description of the line item(s) in profit or loss in which the gains (losses) during the period for the entity’s own equity instruments measured at fair value are recognised. [Refer: Entity’s own equity instruments [member]]


disclosure: IFRS 13 93 e i




ifrs-full


DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementLiabilities


text


Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, liabilities


The description of the line item(s) in profit or loss in which the gains (losses) during the period for liabilities measured at fair value are recognised. [Refer: At fair value [member]]


disclosure: IFRS 13 93 e i




ifrs-full


DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForAssetsHeldAtEndOfPeriodAreRecognisedFairValueMeasurement


text


Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for assets held at end of period are recognised, fair value measurement


The description of the line item(s) in profit or loss in which gains (losses) for the period recognised in profit or loss are reported for assets measured at fair value that are attributable to the change in unrealised gains (losses) relating to those assets held at the end of the reporting period. [Refer: At fair value [member]]


disclosure: IFRS 13 93 f




ifrs-full


DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForEntitysOwnEquityInstrumentsHeldAtEndOfPeriodAreRecognisedFairValueMeasurement


text


Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for entity’s own equity instruments held at end of period are recognised, fair value measurement


The description of the line item(s) in profit or loss in which gains (losses) for the period recognised in profit or loss are reported for the entity’s own equity instruments measured at fair value that are attributable to the change in unrealised gains or losses relating to those instruments held at the end of the reporting period. [Refer: At fair value [member]; Entity’s own equity instruments [member]]


disclosure: IFRS 13 93 f




ifrs-full


DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForLiabilitiesHeldAtEndOfPeriodAreRecognisedFairValueMeasurement


text


Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for liabilities held at end of period are recognised, fair value measurement


The description of the line item(s) in profit or loss in which gains (losses) for the period recognised in profit or loss are reported for liabilities measured at fair value that are attributable to the change in unrealised gains (losses) relating to those liabilities held at the end of the reporting period. [Refer: At fair value [member]]


disclosure: IFRS 13 93 f




ifrs-full


DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreIncluded


text


Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are included


The description of line item(s) of the statement of comprehensive income in which impairment losses recognised in profit or loss are included. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss]


disclosure: IAS 36 126 a




ifrs-full


DescriptionOfLineItemsInStatementOfComprehensiveIncomeInWhichImpairmentLossesRecognisedInProfitOrLossAreReversed


text


Description of line item(s) in statement of comprehensive income in which impairment losses recognised in profit or loss are reversed


The description of line item(s) of the statement of comprehensive income in which impairment losses recognised in profit or loss are reversed. [Refer: Impairment loss (reversal of impairment loss) recognised in profit or loss]


disclosure: IAS 36 126 b




ifrs-full


DescriptionOfLineItemsInStatementOfFinancialPositionInWhichAssetsAndLiabilitiesRecognisedInRelationToStructuredEntitiesAreRecognised


text


Description of line items in statement of financial position in which assets and liabilities recognised in relation to structured entities are recognised


The description of the line items in the statement of financial position in which assets and liabilities in relation to structured entities are recognised.


disclosure: IFRS 12 29 b




ifrs-full


DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeLeaseLiabilities


text


Description of line items in statement of financial position which include lease liabilities


The description of the line items in the statement of financial position that include the lease liabilities. [Refer: Lease liabilities]


disclosure: IFRS 16 47 b




ifrs-full


DescriptionOfLineItemsInStatementOfFinancialPositionWhichIncludeRightofuseAssets


text


Description of line items in statement of financial position which include right-of-use assets


The description of the line items in the statement of financial position that include the right-of-use assets. [Refer: Right-of-use assets]


disclosure: IFRS 16 47 a ii




ifrs-full


DescriptionOfLinkBetweenReimbursementRightAndRelatedObligation


text


Description of link between reimbursement right and related obligation


The description of the link between a reimbursement right and the related obligation. [Refer: Reimbursement rights, at fair value]


disclosure: IAS 19 140 b




ifrs-full


DescriptionOfMajorAssumptionsMadeConcerningFutureEventsContingentLiabilitiesInBusinessCombination


text


Description of major assumptions made concerning future events, contingent liabilities in business combination


The description of the major assumptions made concerning future events that may affect the amount required to settle a contingent liability recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]


disclosure: IFRS 3 B67 c, disclosure: IFRS 3 B64 j




ifrs-full


DescriptionOfMajorAssumptionsMadeConcerningFutureEventsOtherProvisions


text


Description of major assumptions made concerning future events, other provisions


The description of the major assumptions made concerning future events that may affect the amount required to settle a provision. [Refer: Other provisions]


disclosure: IAS 37 85 b




ifrs-full


DescriptionOfManagementsApproachToDeterminingValuesAssignedToKeyAssumptions


text


Description of management’s approach to determining values assigned to key assumptions


The description of management’s approach to determining the value (or values) assigned to key assumptions, whether those value(s) reflect past experience or, if appropriate, are consistent with external sources of information and, if not, how and why they differ from past experience or external sources of information. Key assumptions are those to which the unit’s (group of units’) recoverable amount is most sensitive.


disclosure: IAS 36 134 d ii, disclosure: IAS 36 135 d, disclosure: IAS 36 134 e ii




ifrs-full


DescriptionOfManagingLiquidityRisk


text block


Disclosure of how entity manages liquidity risk [text block]


The disclosure of how the entity manages its liquidity risk. [Refer: Liquidity risk [member]]


disclosure: IFRS 7 39 c




ifrs-full


DescriptionOfMaterialReconcilingItems


text


Description of material reconciling items


The description of all material reconciling items. [Refer: Material reconciling items [member]]


disclosure: IFRS 8 28




ifrs-full


DescriptionOfMaximumTermOfOptionsGrantedForSharebasedPaymentArrangement


text


Description of maximum term of options granted for share-based payment arrangement


The description of the maximum term of options granted for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Share-based payment arrangements [member]]


disclosure: IFRS 2 45 a




ifrs-full


DescriptionOfMeasurementBasisForNoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate


text


Description of measurement basis for non-controlling interest in acquiree recognised at acquisition date


The description of the measurement basis for a non-controlling interest in an acquiree recognised at the acquisition date for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: Business combinations [member]; Non-controlling interest in acquiree recognised at acquisition date]


disclosure: IFRS 3 B64 o i




ifrs-full


DescriptionOfMeasurementDifferencesForFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements


text


Description of measurement differences for financial assets subject to offsetting, enforceable master netting arrangements or similar agreements


The description of any measurement differences for financial assets that are offset or that are subject to an enforceable master netting arrangement or similar agreement. [Refer: Financial assets]


disclosure: IFRS 7 B42




ifrs-full


DescriptionOfMeasurementDifferencesForFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements


text


Description of measurement differences for financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements


The description of any measurement differences for financial liabilities that are offset or that are subject to an enforceable master netting arrangement or similar agreement. [Refer: Financial liabilities]


disclosure: IFRS 7 B42




ifrs-full


DescriptionOfMethodOfSettlementForSharebasedPaymentArrangement


text


Description of method of settlement for share-based payment arrangement


The description of the method of settlement (for example, whether in cash or equity) for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Share-based payment arrangements [member]]


disclosure: IFRS 2 45 a




ifrs-full


DescriptionOfMethodologyUsedToDetermineWhetherPresentingEffectsOfChangesInLiabilitysCreditRiskInOtherComprehensiveIncomeWouldCreateOrEnlargeAccountingMismatchInProfitOrLoss


text


Description of methodology or methodologies used to determine whether presenting effects of changes in liability’s credit risk in other comprehensive income would create or enlarge accounting mismatch in profit or loss


The description of the methodology or methodologies used to determine whether presenting the effects of changes in a financial liability’s credit risk in other comprehensive income would create or enlarge an accounting mismatch in profit or loss. If an entity is required to present the effects of changes in a liability’s credit risk in profit or loss, the disclosure must include a detailed description of the economic relationship described between the characteristics of the liability and the characteristics of the other financial instruments measured at fair value through profit or loss whose value was changed as a result of changes in the liability’s credit risk. [Refer: Credit risk [member]; Financial instruments, class [member]; Other comprehensive income]


disclosure: IFRS 7 11 c




ifrs-full


DescriptionOfMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions


text


Description of methods and assumptions used in preparing sensitivity analysis for actuarial assumptions


The description of the methods and assumptions used when preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]]


disclosure: IAS 19 145 b




ifrs-full


DescriptionOfMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17


text


Description of methods and assumptions used in preparing sensitivity analysis to changes in risk exposures that arise from contracts within scope of IFRS 17


The description of the methods and assumptions used in preparing the sensitivity analysis to changes in risk exposures that arise from contracts within the scope of IFRS 17.


disclosure: IFRS 17 128 b – Effective 2021-01-01




ifrs-full


DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementAssets


text


Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, assets


The description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of assets.


example: IFRS 13 IE65 e, example: IFRS 13 93 g




ifrs-full


DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementEntitysOwnEquityInstruments


text


Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, entity’s own equity instruments


The description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]]


example: IFRS 13 IE65 e, example: IFRS 13 93 g




ifrs-full


DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementLiabilities


text


Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, liabilities


The description of the methods used to develop and substantiate the unobservable inputs used in the fair value measurement of liabilities.


example: IFRS 13 IE65 e, example: IFRS 13 93 g




ifrs-full


DescriptionOfMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethods


text


Description of methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods


The description of the methods used to measure contracts within the scope of IFRS 17 and the processes for estimating the inputs to those methods.


disclosure: IFRS 17 117 a – Effective 2021-01-01




ifrs-full


DescriptionOfMethodsUsedToMeasureFairValueOfNoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssue


text


Description of methods used to measure fair value of non-cash assets declared for distribution to owners before financial statements authorised for issue


The description of methods used to measure the fair value of non-cash assets declared to be distributed as a dividend, when the declaration date is after the end of the reporting period but before the financial statements are authorised for issue. [Refer: Non-cash assets declared for distribution to owners before financial statements authorised for issue]


disclosure: IFRIC 17 17 c




ifrs-full


DescriptionOfMethodsUsedToMeasureRisksThatAriseFromContractsWithinScopeOfIFRS17


text


Description of methods used to measure risks that arise from contracts within scope of IFRS 17


The description of the methods used to measure the risks that arise from contracts within the scope of IFRS 17.


disclosure: IFRS 17 124 b – Effective 2021-01-01




ifrs-full


DescriptionOfMethodsUsedToRecogniseRevenueFromContractsWithCustomers


text


Description of methods used to recognise revenue from contracts with customers


The description of the methods used to recognise revenue from contracts with customers. [Refer: Revenue from contracts with customers]


disclosure: IFRS 15 124 a




ifrs-full


DescriptionOfMethodToRecogniseInsuranceAcquisitionCashFlowsWhenUsingPremiumAllocationApproach


text


Description of method to recognise insurance acquisition cash flows when using premium allocation approach


The description of the method chosen by an entity that uses the premium allocation approach to recognise insurance acquisition cash flows applying paragraph 59(a) of IFRS 17. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts. [Refer: Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)]


disclosure: IFRS 17 97 c – Effective 2021-01-01




ifrs-full


DescriptionOfMethodUsedAndAssumptionsMadeToIncorporateEffectsOfExpectedEarlyExerciseShareOptionsGranted


text


Description of method used and assumptions made to incorporate effects of expected early exercise, share options granted


The description of the method used and the assumptions made to incorporate the effects of exercising granted share options early.


disclosure: IFRS 2 47 a i




ifrs-full


DescriptionOfMethodUsedToDetermineAmortisationOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomers


text


Description of method used to determine amortisation of assets recognised from costs to obtain or fulfil contracts with customers


The description of the method used to determine the amortisation of the assets recognised from the costs to obtain or fulfil contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]


disclosure: IFRS 15 127 b




ifrs-full


DescriptionOfNatureAmountAndCorrectionOfAccountingErrorsInPriorPeriodsEstimate


text block


Description of nature of accounting errors in prior periods [text block]


The description of the nature of accounting errors in prior periods.


disclosure: IAS 8 49 a




ifrs-full


DescriptionOfNatureAndAmountOfAnyMeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration


text


Description of nature of any measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration


The description of the nature of the measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration for which initial accounting for a business combination is incomplete. [Refer: Non-controlling interests; Measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration; Business combinations [member]]


disclosure: IFRS 3 B67 a iii




ifrs-full


DescriptionOfNatureAndAmountOfChangeInAccountingEstimate


text block


Description of nature of change in accounting estimate [text block]


The description of the nature of changes in accounting estimates that have effects in the current period or are expected to have effects in future periods.


disclosure: IAS 8 39




ifrs-full


DescriptionOfNatureAndAmountOfChangeInEstimateDuringFinalInterimPeriod


text


Description of nature and amount of change in estimate during final interim period


The description of the nature and amount of change in an estimate of an amount reported in an interim period that is changed significantly during the final interim period of the financial year.


disclosure: IAS 34 26




ifrs-full


DescriptionOfNatureAndCarryingAmountOfAssetsObtained


text


Description of nature of assets obtained by taking possession of collateral or calling on other credit enhancements


The description of the nature of financial or non-financial assets obtained by the entity taking possession of the collateral it holds as security or calling on other credit enhancements (for example, guarantees). [Refer: Guarantees [member]; Assets obtained by taking possession of collateral or calling on other credit enhancements; Financial assets]


disclosure: IFRS 7 38 a




ifrs-full


DescriptionOfNatureAndEffectOfAnyAsymmetricalAllocationsToReportableSegments


text


Description of nature and effect of any asymmetrical allocations to reportable segments


The description of the nature and effect of any asymmetrical allocations to reportable segments. For example, an entity might allocate depreciation expense to a segment without allocating the related depreciable assets to that segment. [Refer: Reportable segments [member]]


disclosure: IFRS 8 27 f




ifrs-full


DescriptionOfNatureAndExtentOfGovernmentGrantsForAgriculturalActivityRecognisedInFinancialStatements


text


Description of nature and extent of government grants for agricultural activity recognised in financial statements


The description of the nature and extent of government grants for agricultural activity recognised in the financial statements. [Refer: Government [member]; Government grants]


disclosure: IAS 41 57 a




ifrs-full


DescriptionOfNatureAndExtentOfGovernmentGrantsRecognisedInFinancialStatements


text


Description of nature and extent of government grants recognised in financial statements


The description of the nature and extent of government grants recognised in the financial statements. [Refer: Government grants]


disclosure: IAS 20 39 b




ifrs-full


DescriptionOfNatureAndExtentOfRateregulatedActivity


text


Description of nature and extent of rate-regulated activity


The description of the nature and extent of the rate-regulated activity. [Refer: Rate-regulated activities [member]]


disclosure: IFRS 14 30 a




ifrs-full


DescriptionOfNatureAndExtentOfSignificantRestrictionsOnTransferOfFundsToParent


text


Description of nature and extent of significant restrictions on transfer of funds to entity


The description of the nature and extent of any significant restrictions (for example, resulting from borrowing arrangements or regulatory requirements) on the ability of other entities to transfer funds to the reporting entity in the form of cash dividends or to repay loans or advances.


disclosure: IFRS 12 22 a, disclosure: IFRS 12 19D a




ifrs-full


DescriptionOfNatureAndExtentToWhichProtectiveRightsOfNoncontrollingInterestsCanSignificantlyRestrictEntitysAbilityToAccessOrUseAssetsAndSettleLiabilitiesOfGroup


text


Description of nature and extent to which protective rights of non-controlling interests can significantly restrict entity’s ability to access or use assets and settle liabilities of group


The description of the nature and extent to which protective rights of non-controlling interests can significantly restrict the entity’s ability to access or use the assets and settle the liabilities of the group (such as when a parent is obliged to settle the liabilities of a subsidiary before settling its own liabilities, or when approval of non-controlling interests is required either to access the assets or to settle the liabilities of a subsidiary). Protective rights are rights designed to protect the interest of the party holding those rights without giving that party power over the entity to which those rights relate. [Refer: Non-controlling interests; Subsidiaries [member]]


disclosure: IFRS 12 13 b




ifrs-full


DescriptionOfNatureAndFinancialEffectOfBusinessCombinationsAfterReportingPeriodBeforeStatementsAuthorisedForIssue


text


Description of nature and financial effect of business combinations after reporting period before statements authorised for issue


The description of the nature and financial effect of business combinations after the end of the reporting period but before the financial statements are authorised for issue. [Refer: Business combinations [member]]


disclosure: IFRS 3 59 b




ifrs-full


DescriptionOfNatureAndFinancialEffectOfBusinessCombinationsDuringPeriod


text


Description of nature and financial effect of business combinations during period


The description of the nature and financial effect of business combinations during the current reporting period. [Refer: Business combinations [member]]


disclosure: IFRS 3 59 a




ifrs-full


DescriptionOfNatureAndPurposeOfReservesWithinEquity


text


Description of nature and purpose of reserves within equity


The description of the nature and purpose of reserves within equity. [Refer: Other reserves]


disclosure: IAS 1 79 b




ifrs-full


DescriptionOfNatureOfActivitiesOfBiologicalAssets


text


Description of nature of activities of biological assets


The description of the nature of activities involving biological assets. [Refer: Biological assets]


disclosure: IAS 41 46 a




ifrs-full


DescriptionOfNatureOfAssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear


text


Description of nature of assets with significant risk of material adjustments within next financial year


The description of the nature of assets that are subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those assets within the next financial year.


disclosure: IAS 1 125 a




ifrs-full


DescriptionOfNatureOfBenefitsProvidedByPlan


text


Description of nature of benefits provided by plan


The description of the nature of the benefits provided by a defined benefit plan (for example, final salary defined benefit plan or contribution-based plan with guarantee). [Refer: Defined benefit plans [member]]


disclosure: IAS 19 139 a i




ifrs-full


DescriptionOfNatureOfChangeInAccountingPolicy


text


Description of nature of change in accounting policy


The description of the nature of a change in accounting policy related to an initial application of an IFRS. [Refer: IFRSs [member]]


disclosure: IAS 8 28 c




ifrs-full


DescriptionOfNatureOfChangesFromPriorPeriodsInMeasurementMethodsUsedToDetermineReportedSegmentProfitOrLossAndEffectOfThoseChangesOnMeasureOfSegmentProfitOrLoss


text


Description of nature of changes from prior periods in measurement methods used to determine reported segment profit or loss and effect of those changes on measure of segment profit or loss


The description of the nature of the changes from prior periods in the measurement methods used to determine reported segment profit or loss and the effect, if any, of those changes on the measure of segment profit (loss). [Refer: Reportable segments [member]]


disclosure: IFRS 8 27 e




ifrs-full


DescriptionOfNatureOfClassOfAssetsMeasuredAtFairValue


text


Description of nature of class of assets measured at fair value


The description of the nature of the class of assets being measured at fair value, including the characteristics of the items being measured, that are taken into account when determining the relevant inputs. [Refer: At fair value [member]]


example: IFRS 13 IE64 a, example: IFRS 13 92




ifrs-full


DescriptionOfNatureOfClassOfEntitysOwnEquityInstrumentsMeasuredAtFairValue


text


Description of nature of class of entity’s own equity instruments measured at fair value


The description of the nature of the class of the entity’s own equity instruments being measured at fair value, including the characteristics of the items being measured, that are taken into account when determining the relevant inputs. [Refer: At fair value [member]; Entity’s own equity instruments [member]]


example: IFRS 13 IE64 a, example: IFRS 13 92




ifrs-full


DescriptionOfNatureOfClassOfLiabilitiesMeasuredAtFairValue


text


Description of nature of class of liabilities measured at fair value


The description of the nature of the class of liabilities being measured at fair value, including the characteristics of the items being measured, that are taken into account when determining the relevant inputs. [Refer: At fair value [member]]


example: IFRS 13 IE64 a, example: IFRS 13 92




ifrs-full


DescriptionOfNatureOfContingentAssets


text


Description of nature of contingent assets


The description of the nature of possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the entity’s control.


disclosure: IAS 37 89




ifrs-full


DescriptionOfNatureOfCounterparty


text


Description of nature of counterparty


The description of the nature of the party to a transaction other than the entity.


example: IFRS 7 IG23 b – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01




ifrs-full


DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsAssetsAndEntitysAssets


text


Description of nature of differences between measurements of reportable segments’ assets and entity’s assets


The description of the nature of the differences between measurements of the reportable segments’ assets and the entity’s assets. Those differences could include accounting policies and policies for allocation of jointly used assets that are necessary for an understanding of the reported segment information. [Refer: Reportable segments [member]]


disclosure: IFRS 8 27 c




ifrs-full


DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsLiabilitiesAndEntitysLiabilities


text


Description of nature of differences between measurements of reportable segments’ liabilities and entity’s liabilities


The description of the nature of the differences between measurements of the reportable segments’ liabilities and the entity’s liabilities. Those differences could include accounting policies and policies for the allocation of jointly utilised liabilities that are necessary for an understanding of the reported segment information. [Refer: Reportable segments [member]]


disclosure: IFRS 8 27 d




ifrs-full


DescriptionOfNatureOfDifferencesBetweenMeasurementsOfReportableSegmentsProfitsOrLossesAndEntitysProfitOrLossBeforeIncomeTaxExpenseOrIncomeAndDiscontinuedOperations


text


Description of nature of differences between measurements of reportable segments’ profits or losses and entity’s profit or loss before income tax expense or income and discontinued operations


The description of the nature of the differences between measurements of the reportable segments’ profits or losses and the entity’s profit or loss before income tax expense or income and discontinued operations. Those differences could include accounting policies and policies for the allocation of centrally incurred costs that are necessary for an understanding of the reported segment information. [Refer: Discontinued operations [member]; Reportable segments [member]]


disclosure: IFRS 8 27 b




ifrs-full


DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities


text


Description of nature of entity’s operations and principal activities


The description of the nature of the entity’s operations and principal activities.


disclosure: IAS 1 138 b




ifrs-full


DescriptionOfNatureOfEntitysRelationshipWithAssociate


text


Description of nature of entity’s relationship with associate


The description of the nature of the entity’s relationship with an associate (for example, describing the nature of the activities of the associate and whether they are strategic to the entity’s activities). [Refer: Associates [member]]


disclosure: IFRS 12 21 a ii




ifrs-full


DescriptionOfNatureOfEntitysRelationshipWithJointOperation


text


Description of nature of entity’s relationship with joint operation


The description of the nature of the entity’s relationship with a joint operation (for example, describing the nature of the activities of the joint operation and whether they are strategic to the entity’s activities). [Refer: Joint operations [member]]


disclosure: IFRS 12 21 a ii




ifrs-full


DescriptionOfNatureOfEntitysRelationshipWithJointVenture


text


Description of nature of entity’s relationship with joint venture


The description of the nature of the entity’s relationship with a joint venture (for example, describing the nature of the activities of the joint venture and whether they are strategic to the entity’s activities). [Refer: Joint ventures [member]]


disclosure: IFRS 12 21 a ii




ifrs-full


DescriptionOfNatureOfFinancialStatements


text


Description of nature of financial statements


The description of the nature of financial statements (for example, whether the financial statements are of an individual entity or a group of entities).


disclosure: IAS 1 51 b, disclosure: IAS 27 16 a, disclosure: IAS 27 17 a




ifrs-full


DescriptionOfNatureOfGoodsOrServicesThatEntityHasPromisedToTransfer


text


Description of nature of goods or services that entity has promised to transfer


The description of the nature of the goods or services that the entity has promised to transfer to customers.


disclosure: IFRS 15 119 c




ifrs-full


DescriptionOfNatureOfImpendingChangeInAccountingPolicy


text


Description of nature of impending change in accounting policy


The description of the nature of the impending change or changes in accounting policy due to a new IFRS that has been issued but is not yet effective.


example: IAS 8 31 b




ifrs-full


DescriptionOfNatureOfIndividualAsset


text


Description of nature of individual asset


The description of the nature of an individual asset for which material impairment loss is recognised or reversed during the period. [Refer: Impairment loss]


disclosure: IAS 36 130 c i




ifrs-full


DescriptionOfNatureOfInterestInFunds


text


Description of nature of interest in funds


The description of the nature of the entity’s interest in decommissioning, restoration and environmental rehabilitation funds.


disclosure: IFRIC 5 11




ifrs-full


DescriptionOfNatureOfLiabilitiesConnectedWithInsuranceThatAreNotLiabilitiesArisingFromContractsWithinScopeOfIFRS4


text


Description of nature of liabilities connected with insurance that are not liabilities arising from contracts within scope of IFRS 4


The description of the nature of the liabilities connected with insurance that are not liabilities arising from contracts within the scope of IFRS 4.


disclosure: IFRS 4 39C a – Expiry date 2021-01-01




ifrs-full


DescriptionOfNatureOfLiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear


text


Description of nature of liabilities with significant risk of material adjustments within next financial year


The description of the nature of liabilities that are subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those liabilities within the next financial year.


disclosure: IAS 1 125 a




ifrs-full


DescriptionOfNatureOfMainAdjustmentsThatWouldMakeHistoricalSummariesOrComparativeInformationPresentedInAccordanceWithPreviousGAAPComplyWithIFRSs


text


Description of nature of main adjustments that would make historical summaries or comparative information presented in accordance with previous GAAP comply with IFRSs


The description of the nature of main adjustments that would make historical summaries or comparative information presented in accordance with previous GAAP comply with IFRSs. [Refer: Previous GAAP [member]; IFRSs [member]]


disclosure: IFRS 1 22 b




ifrs-full


DescriptionOfNatureOfNecessaryAdjustmentToProvideComparativeInformation


text


Description of nature of necessary adjustments to provide comparative information


The description, when it is impracticable to reclassify comparative amounts, of the nature of the adjustments that would have been made if the amounts had been reclassified.


disclosure: IAS 1 42 b




ifrs-full


DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod


text


Description of nature of non-adjusting event after reporting period


The description of the nature of a non-adjusting event after the reporting period. [Refer: Non-adjusting events after reporting period [member]]


disclosure: IAS 10 21 a




ifrs-full


DescriptionOfNatureOfNoncashAssetsHeldForDistributionToOwnersDeclaredBeforeFinancialStatementsAuthorisedForIssue


text


Description of nature of non-cash assets held for distribution to owners declared before financial statements authorised for issue


The description of the nature of non-cash assets to be distributed as a dividend when the declaration date is after the end of the reporting period but before the financial statements are authorised for issue.


disclosure: IFRIC 17 17 a




ifrs-full


DescriptionOfNatureOfObligationContingentLiabilities


text


Description of nature of obligation, contingent liabilities


The description of the nature of the obligation for contingent liabilities. [Refer: Contingent liabilities [member]]


disclosure: IAS 37 86




ifrs-full


DescriptionOfNatureOfObligationContingentLiabilitiesInBusinessCombination


text


Description of nature of obligation, contingent liabilities in business combination


The description of the nature of the obligation for contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]


disclosure: IFRS 3 B67 c, disclosure: IFRS 3 B64 j, disclosure: IFRS 3 B64 j i




ifrs-full


DescriptionOfNatureOfObligationOtherProvisions


text


Description of nature of obligation, other provisions


The description of the nature of the obligation for other provisions. [Refer: Other provisions]


disclosure: IAS 37 85 a




ifrs-full


DescriptionOfNatureOfReclassificationOrChangesInPresentation


text


Description of nature of reclassifications or changes in presentation


The description of the nature of reclassifications or changes in presentation.


disclosure: IAS 1 41 a




ifrs-full


DescriptionOfNatureOfRegulatoryRatesettingProcess


text


Description of nature of regulatory rate-setting process


The description of the nature of the regulatory rate-setting process.


disclosure: IFRS 14 30 a




ifrs-full


DescriptionOfNatureOfRelatedPartyRelationship


text


Description of nature of related party relationship


The description of the nature of the related party relationships. [Refer: Related parties [member]]


disclosure: IAS 24 18




ifrs-full


DescriptionOfNatureOfRelationshipBetweenTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntiretyAndAssociatedLiabilities


text


Description of nature of relationship between transferred financial assets that are not derecognised in their entirety and associated liabilities


The description of the nature of the relationship between transferred financial assets that are not derecognised in their entirety and associated liabilities, including restrictions arising from the transfer on the reporting entity’s use of the transferred assets. [Refer: Transferred financial assets that are not derecognised in their entirety [member]; Financial assets]


disclosure: IFRS 7 42D c




ifrs-full


DescriptionOfNatureOfRelationshipWithSubsidiaryWhereParentHasDirectlyOrIndirectlyLessThanHalfOfVotingPower


text


Description of significant judgements and assumptions made in determining that entity controls another entity even though it holds less than half of voting rights


The description of significant judgements and assumptions made when the entity determines that it controls another entity even though it holds less than half of voting rights.


example: IFRS 12 9 b




ifrs-full


DescriptionOfNatureOfRisksBeingHedged


text


Description of nature of risks being hedged


The description of the nature of risks being hedged.


disclosure: IFRS 7 22 c – Expiry date 2021-01-01




ifrs-full


DescriptionOfNatureOfVoluntaryChangeInAccountingPolicy


text


Description of nature of voluntary change in accounting policy


The description of the nature of a voluntary change in accounting policy.


disclosure: IAS 8 29 a




ifrs-full


DescriptionOfNoncurrentAssetOrDisposalGroupHeldForSaleWhichWereSoldOrReclassified


text


Description of non-current asset or disposal group held for sale which were sold or reclassified


The description of non-current assets or disposal groups that have been either classified as held for sale or sold. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]]


disclosure: IFRS 5 41 a




ifrs-full


DescriptionOfNonfinancialMeasuresOrEstimatesOfBiologicalAssets


text


Description of non-financial measures or estimates of physical quantities of biological assets and output of agricultural produce


The description of non-financial measures, or estimates, of the physical quantities of biological assets, and the output of agricultural produce. [Refer: Biological assets]


disclosure: IAS 41 46 b




ifrs-full


DescriptionOfObjectivesPoliciesAndProcessesForManagingRisk


text


Description of objectives, policies and processes for managing risk


The description of objectives, policies and processes for managing the risks that arise from financial instruments. [Refer: Financial instruments, class [member]]


disclosure: IFRS 7 33 b




ifrs-full


DescriptionOfObjectivesPoliciesAndProcessesForManagingRisksArisingFromInsuranceContractsAndMethodsUsedToManageThoseRisks


text


Description of objectives, policies and processes for managing risks arising from insurance contracts and methods used to manage those risks


The description of the entity’s objectives, policies and processes for managing the risks that arise from insurance contracts and the methods used to manage those risks. [Refer: Types of insurance contracts [member]]


disclosure: IFRS 4 39 a – Expiry date 2021-01-01




ifrs-full


DescriptionOfObjectivesPoliciesAndProcessesForManagingRisksThatAriseFromContractsWithinScopeOfIFRS17


text


Description of objectives, policies and processes for managing risks that arise from contracts within scope of IFRS 17


The description of the entity’s objectives, policies and processes for managing the risks that arise from contracts within the scope of IFRS 17.


disclosure: IFRS 17 124 b – Effective 2021-01-01




ifrs-full


DescriptionOfObligationsForReturnsRefundsAndOtherSimilarObligations


text


Description of obligations for returns, refunds and other similar obligations


The description of obligations for returns, refunds and other similar obligations in contracts with customers.


disclosure: IFRS 15 119 d




ifrs-full


DescriptionOfOptionLifeShareOptionsGranted


X.XX duration


Option life, share options granted


The option life of share options granted.


disclosure: IFRS 2 47 a i




ifrs-full


DescriptionOfOptionPricingModelShareOptionsGranted


text


Description of option pricing model, share options granted


The description of the option pricing model used for share options granted. [Refer: Option pricing model [member]]


disclosure: IFRS 2 47 a i




ifrs-full


DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements


text block


Description of other accounting policies relevant to understanding of financial statements [text block]


The description of accounting policies relevant to an understanding of financial statements, which the entity does not separately disclose.


disclosure: IAS 1 117 b




ifrs-full


DescriptionOfOtherEquityInterest


text


Description of rights, preferences and restrictions attaching to category of equity interest by entity without share capital


The description of the rights, preferences and restrictions that are attached to a category of equity interest by an entity without share capital. [Refer: Share capital [member]; Other equity interest]


disclosure: IAS 1 80




ifrs-full


DescriptionOfOtherInformationUsedToAssessCreditQuality


text


Description of other information used to assess credit quality


The description of the information used to assess the credit quality of financial assets with credit risk that are neither past due nor impaired that the entity does not separately disclose. [Refer: Credit risk [member]]


example: IFRS 7 IG23 d – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01




ifrs-full


DescriptionOfOtherInputsToOptionsPricingModelShareOptionsGranted


text


Description of other inputs to options pricing model, share options granted


The description of inputs to option pricing model for share options granted that the entity does not disclose separately. [Refer: Option pricing model [member]]


disclosure: IFRS 2 47 a i




ifrs-full


DescriptionOfOtherTransactionsThatAreCollectivelySignificant


text


Description of other transactions that are collectively significant


The description of transactions with government that has control, joint control or significant influence over the reporting entity and the entities under control, joint control or significant influence of that government that are collectively, but not individually, significant.


disclosure: IAS 24 26 b ii




ifrs-full


DescriptionOfPerformanceObligationsToArrangeForAnotherPartyToTransferGoodsOrServices


text


Description of performance obligations to arrange for another party to transfer goods or services


The description of the performance obligations to arrange for another party to transfer goods or services to customers. [Refer: Performance obligations [member]]


disclosure: IFRS 15 119 c




ifrs-full


DescriptionOfPeriodsWhenCashFlowsAffectProfitOrLoss


text


Description of periods when cash flows affect profit or loss


The description of periods when cash flows are expected to affect profit or loss for cash flow hedges. [Refer: Cash flow hedges [member]]


disclosure: IFRS 7 23 a – Expiry date 2021-01-01




ifrs-full


DescriptionOfPeriodsWhenCashFlowsExpectedToOccur


text


Description of periods when cash flows expected to occur


The description of periods when cash flows are expected to occur for cash flow hedges. [Refer: Cash flow hedges [member]]


disclosure: IFRS 7 23 a – Expiry date 2021-01-01




ifrs-full


DescriptionOfPlanAmendmentsCurtailmentsAndSettlements


text


Description of plan amendments, curtailments and settlements


The description of defined benefit plan amendments, curtailments and settlements. [Refer: Defined benefit plans [member]]


disclosure: IAS 19 139 c




ifrs-full


DescriptionOfPoliciesForDisposingOfAssetsNotReadilyConvertibleIntoCashOrForUsingThemInItsOperations


text block


Description of policies for disposal or for use in operation of assets obtained by taking possession of collateral or other credit enhancement [text block]


The description of the policies for disposal, or for use in operations, of assets obtained by the entity taking possession of the collateral it holds as security or calling on other credit enhancements (for example, guarantees) when the assets are not readily convertible into cash. [Refer: Guarantees [member]]


disclosure: IFRS 7 38 b




ifrs-full


DescriptionOfPolicyForDeterminingContributionOfDefinedBenefitPlansThatShareRisksBetweenVariousEntities


text block


Description of policy for determining contribution of defined benefit plans that share risks between entities under common control [text block]


The description of the policy for determining the contribution to be paid by the entity for defined benefit plans that share risks between entities under common control. [Refer: Defined benefit plans [member]]


disclosure: IAS 19 149 b




ifrs-full


DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredAssets


text


Description of policy for determining when transfers between levels are deemed to have occurred, assets


The description of the policy for determining when transfers of assets between levels of the fair value hierarchy are deemed to have occurred. The policy about the timing of recognising transfers shall be the same for transfers into the levels as for transfers out of the levels.


disclosure: IFRS 13 93 c, disclosure: IFRS 13 93 e iv, disclosure: IFRS 13 95




ifrs-full


DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredEntitysOwnEquityInstruments


text


Description of policy for determining when transfers between levels are deemed to have occurred, entity’s own equity instruments


The description of the policy for determining when transfers of the entity’s own equity instruments between levels of the fair value hierarchy are deemed to have occurred. The policy about the timing of recognising transfers shall be the same for transfers into the levels as for transfers out of the levels. [Refer: Entity’s own equity instruments [member]]


disclosure: IFRS 13 93 c, disclosure: IFRS 13 93 e iv, disclosure: IFRS 13 95




ifrs-full


DescriptionOfPolicyForDeterminingWhenTransfersBetweenLevelsAreDeemedToHaveOccurredLiabilities


text


Description of policy for determining when transfers between levels are deemed to have occurred, liabilities


The description of the policy for determining when transfers of liabilities between levels of the fair value hierarchy are deemed to have occurred. The policy about the timing of recognising transfers shall be the same for transfers into the levels as for transfers out of the levels.


disclosure: IFRS 13 93 c, disclosure: IFRS 13 93 e iv, disclosure: IFRS 13 95




ifrs-full


DescriptionOfPracticalExpedientsUsedWhenApplyingIFRS15Retrospectively


text


Description of practical expedients used when applying IFRS 15 retrospectively


The description of the practical expedients that have been used when applying IFRS 15 retrospectively.


disclosure: IFRS 15 C6 a




ifrs-full


DescriptionOfPresentationCurrency


text


Description of presentation currency


The description of the currency in which the financial statements are presented.


disclosure: IAS 1 51 d, disclosure: IAS 21 53




ifrs-full


DescriptionOfPrimaryReasonsForBusinessCombination


text


Description of primary reasons for business combination


The description of the primary reasons for a business combination. [Refer: Business combinations [member]]


disclosure: IFRS 3 B64 d




ifrs-full


DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsAssets


text


Description of process for analysing changes in fair value measurements, assets


The description of the process for analysing changes in the fair value measurements of assets from period to period.


example: IFRS 13 IE65 c, example: IFRS 13 93 g




ifrs-full


DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsEntitysOwnEquityInstruments


text


Description of process for analysing changes in fair value measurements, entity’s own equity instruments


The description of the process for analysing changes in the fair value measurements of the entity’s own equity instruments from period to period. [Refer: Entity’s own equity instruments [member]]


example: IFRS 13 IE65 c, example: IFRS 13 93 g




ifrs-full


DescriptionOfProcessForAnalysingChangesInFairValueMeasurementsLiabilities


text


Description of process for analysing changes in fair value measurements, liabilities


The description of the process for analysing changes in the fair value measurements of liabilities from period to period.


example: IFRS 13 IE65 c, example: IFRS 13 93 g




ifrs-full


DescriptionOfRatingAgenciesUsed


text


Description of rating agencies used


The description of credit rating agencies used to evaluate the credit quality of the entity’s financial assets. [Refer: Financial assets]


example: IFRS 7 IG24 b – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01




ifrs-full


DescriptionOfReasonForChangeInFunctionalCurrency


text


Description of reason for change in functional currency


The description of the reason for a change in the entity’s functional currency. The functional currency is the currency of the primary economic environment in which the entity operates.


disclosure: IAS 21 54




ifrs-full


DescriptionOfReasonForChangeInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysis


text


Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis


The description of reasons for changes in the methods and assumptions used in preparing a sensitivity analysis for types of market risk to which the entity is exposed. [Refer: Market risk [member]]


disclosure: IFRS 7 40 c




ifrs-full


DescriptionOfReasonForDisposingOfInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncome


text


Description of reason for disposing of investments in equity instruments designated at fair value through other comprehensive income


The description of the reason for disposing of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income [member]]


disclosure: IFRS 7 11B a




ifrs-full


DescriptionOfReasonForReassessmentWhetherInsurersActivitiesArePredominantlyConnectedWithInsurance


text


Description of reason for reassessment whether insurer’s activities are predominantly connected with insurance


The description of the reason for the reassessment whether an insurer’s activities are predominantly connected with insurance.


disclosure: IFRS 4 39C c i – Expiry date 2021-01-01




ifrs-full


DescriptionOfReasonForReclassificationOrChangesInPresentation


text


Description of reason for reclassifications or changes in presentation


The description of the reason for the reclassifications or changes in presentation.


disclosure: IAS 1 41 c




ifrs-full


DescriptionOfReasonForUsingLongerOrShorterReportingPeriod


text


Description of reason for using longer or shorter reporting period


The description of the reason for using a longer or shorter reporting period when the entity changes the end of its reporting period and presents financial statements for a period longer or shorter than one year.


disclosure: IAS 1 36 a




ifrs-full


DescriptionOfReasonForUsingPresentationAlternative


text


Description of reason for using presentation alternative


The description of the reasons for making the irrevocable election to present subsequent changes in the fair value of an investment in an equity instrument that is not held for trading in other comprehensive income. [Refer: At fair value [member]; Other comprehensive income]


disclosure: IFRS 7 11A b




ifrs-full


DescriptionOfReasonOfDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost


text


Description of reason for derecognition of financial assets measured at amortised cost


The description of the reason for the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]


disclosure: IFRS 7 20A




ifrs-full


DescriptionOfReasonsAndFactorsWhyAmountOfChangesInFairValueOfFinancialAssetsAndFinancialLiabilitiesAttributableToChangesInCreditRiskNotFaithfullyRepresent


text


Description of reasons and relevant factors why amount of changes in fair value of financial assets and financial liabilities attributable to changes in credit risk are not faithfully represented


The description of the reasons and relevant factors why the disclosure for changes in the fair value of financial assets and financial liabilities attributable to changes in credit risk does not faithfully represent those changes. [Refer: Credit risk [member]; Financial assets; Financial liabilities]


disclosure: IFRS 7 11 b




ifrs-full


DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementAssets


text


Description of reasons for change in valuation technique used in fair value measurement, assets


The description of the reasons for a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of assets. [Refer: Income approach [member]; Market approach [member]]


disclosure: IFRS 13 93 d




ifrs-full


DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementEntitysOwnEquityInstruments


text


Description of reasons for change in valuation technique used in fair value measurement, entity’s own equity instruments


The description of the reasons for a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]; Income approach [member]; Market approach [member]]


disclosure: IFRS 13 93 d




ifrs-full


DescriptionOfReasonsForChangeInValuationTechniqueUsedInFairValueMeasurementLiabilities


text


Description of reasons for change in valuation technique used in fair value measurement, liabilities


The description of the reasons for a change in valuation technique (for example, changing from a market approach to an income approach or the use of an additional valuation technique) for the fair value measurement of liabilities. [Refer: Income approach [member]; Market approach [member]]


disclosure: IFRS 13 93 d




ifrs-full


DescriptionOfReasonsForChangeInValuationTechniqueUsedToMeasureFairValueLessCostsOfDisposal


text


Description of reasons for change in valuation technique used to measure fair value less costs of disposal


The description of the reasons for a change in valuation technique used to measure fair value less costs of disposal. [Refer: Valuation techniques [member]]


disclosure: IAS 36 134 e iiB, disclosure: IAS 36 130 f ii




ifrs-full


DescriptionOfReasonsForChangeOfInvestmentEntityStatus


text


Description of reasons for change of investment entity status


The description of the reasons for the change of investment entity status. [Refer: Disclosure of investment entities [text block]]


disclosure: IFRS 12 9B




ifrs-full


DescriptionOfReasonsForChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions


text


Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptions


The description of the reason for changes in the methods and assumptions used when preparing a sensitivity analysis for significant actuarial assumptions. [Refer: Actuarial assumptions [member]]


disclosure: IAS 19 145 c




ifrs-full


DescriptionOfReasonsForChangesInMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17


text


Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis to changes in risk exposures that arise from contracts within scope of IFRS 17


The description of the reasons for changes in the methods and assumptions used in preparing the sensitivity analysis to changes in risk exposures that arise from contracts within the scope of IFRS 17.


disclosure: IFRS 17 128 c – Effective 2021-01-01




ifrs-full


DescriptionOfReasonsForChangesInMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethods


text


Description of reasons for changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods


The description of the reasons for changes in the methods used to measure contracts within the scope of IFRS 17 and the processes for estimating the inputs to those methods.


disclosure: IFRS 17 117 b – Effective 2021-01-01




ifrs-full


DescriptionOfReasonsForChangingWayCashgeneratingUnitIsIdentified


text


Description of reasons for changing way cash-generating unit is identified


The description of the reasons for changing the way a cash-generating unit is identified if the aggregation of assets for identifying the cash-generating unit has changed since the previous estimate of the cash-generating unit’s recoverable amount (if any). [Refer: Cash-generating units [member]]


disclosure: IAS 36 130 d iii




ifrs-full


DescriptionOfReasonsForConcludingThatEntityIsInvestmentEntityIfItDoesNotHaveOneOrMoreTypicalCharacteristics


text


Description of reasons for concluding that entity is investment entity if it does not have one or more typical characteristics


The description of the reasons for concluding that the entity is an investment entity if it does not have one or more typical characteristics of an investment entity. [Refer: Disclosure of investment entities [text block]]


disclosure: IFRS 12 9A




ifrs-full


DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsAsMeasuredAtFairValueThroughProfitOrLossAtDateOfInitialApplicationOfIFRS17


text


Description of reasons for designation or de-designation of financial assets as measured at fair value through profit or loss at date of initial application of IFRS 17


The description of the reasons for any designation or de-designation of financial assets as measured at fair value through profit or loss applying paragraph 4.1.5 of IFRS 9 at the date of initial application of IFRS 17.


disclosure: IFRS 17 C33 b – Effective 2021-01-01




ifrs-full


DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensation


text


Description of reasons for designation or de-designation of financial assets as measured at fair value through profit or loss when applying amendments to IFRS 9 for prepayment features with negative compensation


The description of the reasons for any designation or de-designation of financial assets as measured at fair value through profit or loss when the entity applies the amendments to IFRS 9 for prepayment features with negative compensation. [Refer: Financial assets at fair value through profit or loss]


disclosure: IFRS 9 7.2.34 d




ifrs-full


DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsOrFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossAtDateOfInitialApplicationOfIFRS9


text


Description of reasons for designation or de-designation of financial assets or financial liabilities as measured at fair value through profit or loss at date of initial application of IFRS 9


The description of the reasons for any designation or de-designation of financial assets or financial liabilities as measured at fair value through profit or loss at the date of initial application of IFRS 9.


disclosure: IFRS 7 42J b




ifrs-full


DescriptionOfReasonsForDesignationOrDedesignationOfFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensation


text


Description of reasons for designation or de-designation of financial liabilities as measured at fair value through profit or loss when applying amendments to IFRS 9 for prepayment features with negative compensation


The description of the reasons for any designation or de-designation of financial liabilities as measured at fair value through profit or loss when the entity applies the amendments to IFRS 9 for prepayment features with negative compensation. [Refer: Financial liabilities at fair value through profit or loss]


disclosure: IFRS 9 7.2.34 d




ifrs-full


DescriptionOfReasonsForFairValueMeasurementAssets


text


Description of reasons for fair value measurement, assets


The description of the reasons for the fair value measurement of assets.


disclosure: IFRS 13 93 a




ifrs-full


DescriptionOfReasonsForFairValueMeasurementEntitysOwnEquityInstruments


text


Description of reasons for fair value measurement, entity’s own equity instruments


The description of the reasons for the fair value measurement of the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]]


disclosure: IFRS 13 93 a




ifrs-full


DescriptionOfReasonsForFairValueMeasurementLiabilities


text


Description of reasons for fair value measurement, liabilities


The description of the reasons for the fair value measurement of liabilities.


disclosure: IFRS 13 93 a




ifrs-full


DescriptionOfReasonsForProvidingSupportToStructuredEntityWithoutHavingContractualObligationToDoSo


text


Description of reasons for providing support to structured entity without having contractual obligation to do so


The description of reasons for providing financial or other support (for example, purchasing assets of, or instruments issued by, the structured entity) to a structured entity without having a contractual obligation to do so, including situations in which the entity assisted the structured entity in obtaining financial support.


disclosure: IFRS 12 15 b, disclosure: IFRS 12 30 b




ifrs-full


DescriptionOfReasonsForProvidingSupportToSubsidiaryWithoutHavingContractualObligationToDoSo


text


Description of reasons for providing support to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so


The description of the reasons for providing support to a subsidiary by the investment entity or its subsidiaries without having a contractual obligation to do so. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]


disclosure: IFRS 12 19E b




ifrs-full


DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyAssets


text


Description of reasons for transfers into Level 3 of fair value hierarchy, assets


The description of the reasons for transfers of assets into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]


disclosure: IFRS 13 93 e iv




ifrs-full


DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstruments


text


Description of reasons for transfers into Level 3 of fair value hierarchy, entity’s own equity instruments


The description of the reasons for transfers of the entity’s own equity instruments into Level 3 of the fair value hierarchy. [Refer: Entity’s own equity instruments [member]; Level 3 of fair value hierarchy [member]]


disclosure: IFRS 13 93 e iv




ifrs-full


DescriptionOfReasonsForTransfersIntoLevel3OfFairValueHierarchyLiabilities


text


Description of reasons for transfers into Level 3 of fair value hierarchy, liabilities


The description of the reasons for transfers of liabilities into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]


disclosure: IFRS 13 93 e iv




ifrs-full


DescriptionOfReasonsForTransfersOfCumulativeGainLossWithinEquity


text


Description of reasons for transfers of cumulative gain (loss) within equity when changes in liability’s credit risk are presented in other comprehensive income


The description of the reasons for transfers within equity of the cumulative gain (loss) on a financial liability designated as at fair value through profit or loss when the entity is required to present the effects of changes in that liability’s credit risk in other comprehensive income. [Refer: Financial liabilities at fair value through profit or loss; Transfers of cumulative gain (loss) within equity when changes in liability’s credit risk are presented in other comprehensive income]


disclosure: IFRS 7 10 c




ifrs-full


DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAssets


text


Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, assets


The description of the reasons for transfers out of Level 1 and into Level 2 of the fair value hierarchy of assets held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]


disclosure: IFRS 13 93 c




ifrs-full


DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEntitysOwnEquityInstruments


text


Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, entity’s own equity instruments


The description of the reasons for transfers out of Level 1 and into Level 2 of the fair value hierarchy of the entity’s own equity instruments held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]


disclosure: IFRS 13 93 c




ifrs-full


DescriptionOfReasonsForTransfersOutOfLevel1IntoLevel2OfFairValueHierarchyLiabilities


text


Description of reasons for transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities


The description of the reasons for transfers out of Level 1 and into Level 2 of the fair value hierarchy of liabilities held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]


disclosure: IFRS 13 93 c




ifrs-full


DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssets


text


Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, assets


The description of the reasons for transfers out of Level 2 and into Level 1 of the fair value hierarchy of assets held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]


disclosure: IFRS 13 93 c




ifrs-full


DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEntitysOwnEquityInstruments


text


Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, entity’s own equity instruments


The description of the reasons for transfers out of Level 2 and into Level 1 of the fair value hierarchy of entity’s own equity instruments held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]


disclosure: IFRS 13 93 c




ifrs-full


DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilities


text


Description of reasons for transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities


The description of the reasons for transfers out of Level 2 and into Level 1 of the fair value hierarchy of liabilities held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]


disclosure: IFRS 13 93 c




ifrs-full


DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyAssets


text


Description of reasons for transfers out of Level 3 of fair value hierarchy, assets


The description of the reasons for transfers of assets out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]


disclosure: IFRS 13 93 e iv




ifrs-full


DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstruments


text


Description of reasons for transfers out of Level 3 of fair value hierarchy, entity’s own equity instruments


The description of the reasons for transfers of the entity’s own equity instruments out of Level 3 of the fair value hierarchy. [Refer: Entity’s own equity instruments [member]; Level 3 of fair value hierarchy [member]]


disclosure: IFRS 13 93 e iv




ifrs-full


DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyLiabilities


text


Description of reasons for transfers out of Level 3 of fair value hierarchy, liabilities


The description of the reasons for transfers of liabilities out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]


disclosure: IFRS 13 93 e iv




ifrs-full


DescriptionOfReasonsWhyApplyingNewAccountingPolicyProvidesReliableAndMoreRelevantInformation


text


Description of reasons why applying new accounting policy provides reliable and more relevant information


The description of reasons why applying a new accounting policy provides reliable and more relevant information.


disclosure: IAS 8 29 b




ifrs-full


DescriptionOfReasonsWhyInitialAccountingForBusinessCombinationIsIncomplete


text


Description of reasons why initial accounting for business combination is incomplete


The description of the reasons why initial accounting for business combination is incomplete. [Refer: Business combinations [member]]


disclosure: IFRS 3 B67 a i




ifrs-full


DescriptionOfReasonsWhyLiabilityCannotBeMeasuredReliably


text


Description of reasons why liability cannot be measured reliably


The description of reasons why the fair value of a contingent liability in a business combination cannot be measured reliably. [Refer: Contingent liabilities [member]; Business combinations [member]]


disclosure: IFRS 3 B64 j ii




ifrs-full


DescriptionOfReasonsWhyPresumptionThatInterestOfLessThanTwentyPerCentInAssociateIsOvercome


text


Description of reasons why presumption investor does not have significant influence is overcome when its interest in investee is less than twenty per cent


The description of significant judgements and assumptions made in determining that the entity has significant influence over another entity even though it holds less than 20 per cent of the voting rights of another entity.


example: IFRS 12 9 e




ifrs-full


DescriptionOfReasonsWhyPresumptionThatInterestOfMoreThanTwentyPerCentInAssociateIsOvercome


text


Description of reasons why presumption investor has significant influence is overcome when its interest in investee is more than twenty per cent


The description of significant judgements and assumptions made in determining that the entity does not have significant influence over another entity even though it holds more than 20 per cent of the voting rights of another entity.


example: IFRS 12 9 d




ifrs-full


DescriptionOfReasonsWhySeparateFinancialStatementsArePreparedIfNotRequiredByLaw


text


Description of reasons why separate financial statements are prepared if not required by law


The description of the reasons why separate financial statements are prepared if not required by law. [Refer: Separate [member]]


disclosure: IAS 27 17 a




ifrs-full


DescriptionOfReasonsWhyTransactionResultedInGainInBargainPurchase


text


Description of reasons why bargain purchase transaction resulted in gain


The description of the reasons why a bargain purchase transaction resulted in a gain. [Refer: Gain recognised in bargain purchase transaction]


disclosure: IFRS 3 B64 n ii




ifrs-full


DescriptionOfReasonWhyConsolidatedFinancialStatementsHaveNotBeenPrepared


text


Description of fact that exemption from consolidation has been used


The description of the fact that exemption from consolidation has been used. [Refer: Consolidated [member]]


disclosure: IAS 27 16 a




ifrs-full


DescriptionOfReasonWhyEntityIsResumingApplicationOfIFRSs


text


Description of reason why entity is resuming application of IFRSs


The description of the reason why an entity that has applied IFRSs in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with IFRSs, is resuming application of IFRSs.


disclosure: IFRS 1 23A b




ifrs-full


DescriptionOfReasonWhyEntityStoppedApplyingIFRSs


text


Description of reason why entity stopped applying IFRSs


The description of the reason why an entity that has applied IFRSs in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with IFRSs, stopped applying IFRSs.


disclosure: IFRS 1 23A a




ifrs-full


DescriptionOfReasonWhyEntityWasRequiredToChangeBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeatures


text


Description of reason why entity was required to change basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features


The description of the reason why an entity was required to change the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features; Insurance finance income (expenses)]


disclosure: IFRS 17 113 a – Effective 2021-01-01




ifrs-full


DescriptionOfReasonWhyEntityWithMoreThanHalfOfVotingPowerDirectlyOrIndirectlyOwnedWhichIsNotSubsidiaryDueToAbsenceOfControl


text


Description of significant judgements and assumptions made in determining that entity does not control another entity even though it holds more than half of voting rights


The description of significant judgements and assumptions made in determining that the entity does not control another entity even though it holds more than half of the voting rights.


example: IFRS 12 9 a




ifrs-full


DescriptionOfReasonWhyFairValueOfGoodsOrServicesReceivedCannotEstimateReliable


text


Description of reason why fair value of goods or services received cannot be reliably estimated


The description of the reason why the presumption that the fair value of goods or services received in equity-settled share-based payment transactions with parties other than employees can be estimated reliably was rebutted.


disclosure: IFRS 2 49




ifrs-full


DescriptionOfReasonWhyFinancialStatementsAreNotEntirelyComparable


text


Description of fact that amounts presented in financial statements are not entirely comparable


The description of the fact that amounts presented in the financial statements are not entirely comparable when an entity changes the end of its reporting period and presents financial statements for a period longer or shorter than one year.


disclosure: IAS 1 36 b




ifrs-full


DescriptionOfReasonWhyNonfinancialAssetIsBeingUsedInMannerDifferentFromHighestAndBestUse


text


Description of reason why non-financial asset is being used in manner different from highest and best use


The description of the reason why a non-financial asset is being used in a manner that is different from the use that would maximise the value of the asset or the group of assets and liabilities (for example, a business) within which the asset would be used.


disclosure: IFRS 13 93 i




ifrs-full


DescriptionOfReasonWhyPresentationCurrencyIsDifferentFromFunctionalCurrency


text


Description of reason why presentation currency is different from functional currency


The description of the reason why the currency in which the financial statements are presented is different from the currency of the primary economic environment in which the entity operates.


disclosure: IAS 21 53




ifrs-full


DescriptionOfReasonWhyReclassificationOfComparativeAmountsIsImpracticable


text


Description of reason why reclassification of comparative amounts is impracticable


The description of the reason why the reclassification of comparative amounts is impracticable.


disclosure: IAS 1 42 a




ifrs-full


DescriptionOfReasonWhyRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversible


text


Description of reason why regulatory deferral account balance is no longer fully recoverable or reversible


The description of the reason why a regulatory deferral account balance is no longer fully recoverable or reversible. [Refer: Regulatory deferral account balances [member]]


disclosure: IFRS 14 36




ifrs-full


DescriptionOfReasonWhySufficientInformationIsNotAvailableToAccountForMultiemployerPlanAsDefinedBenefitPlan


text


Description of reason why sufficient information is not available to account for multi-employer or state plan as defined benefit plan


The description of the reason why sufficient information is not available to enable the entity to account for a multi-employer or state plan as a defined benefit plan. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]


disclosure: IAS 19 148 d ii




ifrs-full


DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForAssociate


text


Description of reason why using different reporting date or period for associate


The description of the reason why the financial statements of an associate used in applying the equity method are as of a date or for a period that is different from that of the entity. [Refer: Associates [member]]


disclosure: IFRS 12 22 b ii




ifrs-full


DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForJointVenture


text


Description of reason why using different reporting date or period for joint venture


The description of the reason why the financial statements of a joint venture used in applying the equity method are as of a date or for a period that is different from that of the entity. [Refer: Joint ventures [member]]


disclosure: IFRS 12 22 b ii




ifrs-full


DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForSubsidiary


text


Description of reason why using different reporting date or period for subsidiary


The description of the reason why the financial statements of a subsidiary, when such financial statements are used to prepare consolidated financial statements, are as of a date or for a period that is different from that of the parent’s financial statements. [Refer: Subsidiaries [member]]


disclosure: IFRS 12 11 b




ifrs-full


DescriptionOfRedesignatedFinancialAssets


text


Description of redesignated financial assets


The description of financial assets that have been redesignated on transition to IFRSs. [Refer: IFRSs [member]; Financial assets]


disclosure: IFRS 1 29




ifrs-full


DescriptionOfRedesignatedFinancialLiabilities


text


Description of redesignated financial liabilities


The description of financial liabilities that have been redesignated on transition to IFRSs. [Refer: IFRSs [member]; Financial liabilities]


disclosure: IFRS 1 29A, disclosure: IFRS 1 29 – Expiry date 2021-01-01




ifrs-full


DescriptionOfRegulatoryFrameworkInWhichPlanOperates


text


Description of regulatory framework in which plan operates


The description of the regulatory framework in which a defined benefit plan operates, for example, the level of any minimum funding requirements. [Refer: Defined benefit plans [member]]


disclosure: IAS 19 139 a ii




ifrs-full


DescriptionOfRelationshipBetweenInternalAndExternalRatings


text


Description of relationship between internal and external ratings


The description of the relationship between internal and external credit ratings. [Refer: Internal credit grades [member]; External credit grades [member]]


example: IFRS 7 IG24 d – Expiry date 2021-01-01, example: IFRS 7 IG25 c – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01




ifrs-full


DescriptionOfReportableSegmentToWhichIndividualAssetBelongs


text


Description of reportable segment to which individual asset belongs


The description of the reportable segment to which an individual asset belongs. [Refer: Impairment loss]


disclosure: IAS 36 130 c ii




ifrs-full


DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersPropertyPlantAndEquipment


text


Description of restrictions on distribution of revaluation surplus to shareholders, property, plant and equipment


The description of any restrictions on the distribution to shareholders of the balance of the revaluation surplus for property, plant and equipment. [Refer: Revaluation surplus; Property, plant and equipment]


disclosure: IAS 16 77 f




ifrs-full


DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersRightofuseAssets


text


Description of restrictions on distribution of revaluation surplus to shareholders, right-of-use assets


The description of any restrictions on the distribution to shareholders of the balance of the revaluation surplus for right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets]


disclosure: IFRS 16 57




ifrs-full


DescriptionOfRetirementBenefitPlan


text


Description of retirement benefit plan


The description of a retirement benefit plan, either as part of the financial statements or in a separate report.


disclosure: IAS 26 36




ifrs-full


DescriptionOfRetirementBenefitsPromisedToParticipants


text


Description of retirement benefits promised to participants


The description of the retirement benefits promised to participants in retirement benefit plans.


disclosure: IAS 26 36 e




ifrs-full


DescriptionOfRightsOfSetoffAssociatedWithFinancialAssetsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreement


text


Description of rights of set-off associated with financial assets subject to enforceable master netting arrangement or similar agreement


The description of the rights of set-off associated with the entity’s recognised financial assets subject to enforceable master netting arrangements and similar agreements, including the nature of those rights. [Refer: Financial assets]


disclosure: IFRS 7 13E




ifrs-full


DescriptionOfRightsOfSetoffAssociatedWithFinancialLiabilitiesSubjectToEnforceableMasterNettingArrangementOrSimilarAgreement


text


Description of rights of set-off associated with financial liabilities subject to enforceable master netting arrangement or similar agreement


The description of the rights of set-off associated with the entity’s recognised financial liabilities subject to enforceable master netting arrangements and similar agreements, including the nature of those rights. [Refer: Financial liabilities]


disclosure: IFRS 7 13E




ifrs-full


DescriptionOfRiskFreeInterestRateShareOptionsGranted


X.XX duration


Risk free interest rate, share options granted


The implied yield currently available on zero-coupon government issues of the country in whose currency the exercise price for share options granted is expressed, with a remaining term equal to the expected term of the option being valued (based on the option’s remaining contractual life and taking into account the effects of expected early exercise). [Refer: Government [member]]


disclosure: IFRS 2 47 a i




ifrs-full


DescriptionOfRisksToWhichPlanExposesEntity


text


Description of risks to which plan exposes entity


The description of the risks to which the defined benefit plan exposes the entity, focused on any unusual, entity-specific or plan-specific risks. [Refer: Defined benefit plans [member]]


disclosure: IAS 19 139 b




ifrs-full


DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsAssets


text


Description of sensitivity of fair value measurement to changes in unobservable inputs, assets


The description of the sensitivity of the fair value measurement of assets to changes in unobservable inputs if a change to those inputs might result in a higher or lower fair value measurement.


disclosure: IFRS 13 93 h i




ifrs-full


DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstruments


text


Description of sensitivity of fair value measurement to changes in unobservable inputs, entity’s own equity instruments


The description of the sensitivity of the fair value measurement of the entity’s own equity instruments to changes in unobservable inputs if a change in those inputs to a different amount might result in a higher or lower fair value measurement. [Refer: Entity’s own equity instruments [member]]


disclosure: IFRS 13 93 h i




ifrs-full


DescriptionOfSensitivityOfFairValueMeasurementToChangesInUnobservableInputsLiabilities


text


Description of sensitivity of fair value measurement to changes in unobservable inputs, liabilities


The description of the sensitivity of the fair value measurement of liabilities to changes in unobservable inputs if a change in those inputs to a different amount might result in a higher or lower fair value measurement.


disclosure: IFRS 13 93 h i




ifrs-full


DescriptionOfServiceConcessionArrangement


text


Description of service concession arrangement


The description of the service concession arrangement. [Refer: Service concession arrangements [member]]


disclosure: SIC 29 6 a




ifrs-full


DescriptionOfSharedCharacteristicForConcentration


text


Description of shared characteristic for concentration


The description of a shared characteristic for the concentration of risks arising from financial instruments (for example, counterparty, geographical area, currency or market). [Refer: Financial instruments, class [member]]


disclosure: IFRS 7 B8 b




ifrs-full


DescriptionOfSharedCharacteristicThatIdentifiesConcentrationOfRiskThatArisesFromContractsWithinScopeOfIFRS17


text


Description of shared characteristic that identifies concentration of risk that arises from contracts within scope of IFRS 17


The description of the shared characteristic that identifies the concentration of risk that arises from contracts within the scope of IFRS 17.


disclosure: IFRS 17 127 – Effective 2021-01-01




ifrs-full


DescriptionOfSignificantActuarialAssumptionsMadeAndMethodUsedToCalculateActuarialPresentValueOfPromisedRetirementBenefits


text


Description of significant actuarial assumptions made and method used to calculate actuarial present value of promised retirement benefits


The description of significant actuarial assumptions made and the method used to calculate the actuarial present value of promised retirement benefits in retirement benefit plans. [Refer: Actuarial assumptions [member]; Actuarial present value of promised retirement benefits]


disclosure: IAS 26 35 e




ifrs-full


DescriptionOfSignificantAssumptionsOrJudgementsEntityMadeInApplyingAmendmentsForInterestRateBenchmarkReform


text


Description of significant assumptions or judgements entity made in applying amendments for interest rate benchmark reform


The description of significant assumptions or judgements the entity made in applying the amendments for interest rate benchmark reform.


disclosure: IFRS 7.24H d




ifrs-full


DescriptionOfSignificantConcentrationsOfRiskRelatedToPlan


text


Description of significant concentrations of risk related to plan


The description of the significant concentrations of risk in defined benefit plans. For example, if plan assets are invested primarily in one class of investments, such as property, the plan may expose the entity to a concentration of property market risk. [Refer: Defined benefit plans [member]; Market risk [member]]


disclosure: IAS 19 139 b




ifrs-full


DescriptionOfSignificantEventsAndTransactions


text


Description of significant events and transactions


The description, in the entity’s interim financial report, of events and transactions that are significant to an understanding of the changes in the financial position and performance of the entity since the end of the last annual reporting period. Information disclosed in relation to those events and transactions shall update the relevant information presented in the most recent annual financial report.


disclosure: IAS 34 15




ifrs-full


DescriptionOfSignificantIntangibleAssetsControlledByEntityButNotRecognised


text


Description of significant intangible assets controlled by entity but not recognised


The description of significant intangible assets controlled by the entity but not recognised as assets because they did not meet the recognition criteria in IAS 38 or because they were acquired or generated before the version of IAS 38 issued in 1998 was effective. [Refer: Intangible assets other than goodwill]


example: IAS 38 128 b




ifrs-full


DescriptionOfSignificantJudgementsAndAssumptionsMadeInDeterminingThatEntityIsAgentOrPrincipal


text


Description of significant judgements and assumptions made in determining that entity is agent or principal


The description of the significant judgements and assumptions made when determining that the entity is an agent or a principal.


example: IFRS 12 9 c




ifrs-full


DescriptionOfSignificantJudgementsMadeInEvaluatingWhenCustomerObtainsControlOfPromisedGoodsOrServices


text


Description of significant judgements made in evaluating when customer obtains control of promised goods or services


The description of the significant judgements made in evaluating when a customer obtains control of promised goods or services.


disclosure: IFRS 15 125




ifrs-full


DescriptionOfSignificantPaymentTermsInContractsWithCustomers


text


Description of significant payment terms in contracts with customers


The description of the significant payment terms in contracts with customers.


disclosure: IFRS 15 119 b




ifrs-full


DescriptionOfSignificantRestrictionsOnEntitysAbilityToAccessOrUseAssetsAndSettleLiabilitiesOfGroup


text


Description of significant restrictions on entity’s ability to access or use assets and settle liabilities of group


The description of significant restrictions (for example, statutory, contractual and regulatory restrictions) on the entity’s ability to access or use the assets and settle the liabilities of the group, such as (a) those that restrict the ability of a parent or its subsidiaries to transfer cash or other assets to (or from) other entities within the group; and (b) guarantees or other requirements that may restrict dividends and other capital distributions being paid, or loans and advances being made or repaid, to (or from) other entities within the group. [Refer: Subsidiaries [member]]


disclosure: IFRS 12 13 a




ifrs-full


DescriptionOfSourcesOfHedgeIneffectivenessExpectedToAffectHedgingRelationship


text


Description of sources of hedge ineffectiveness expected to affect hedging relationship


The description of the sources of hedge ineffectiveness that are expected to affect the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness]


disclosure: IFRS 7 23D




ifrs-full


DescriptionOfSourcesOfHedgeIneffectivenessThatEmergedInHedgingRelationship


text


Description of sources of hedge ineffectiveness that emerged in hedging relationship


The description of the sources of hedge ineffectiveness that emerged in the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness]


disclosure: IFRS 7 23E




ifrs-full


DescriptionOfSourcesOfRevenueForAllOtherSegments


text


Description of sources of revenue for all other segments


The description of the sources of the revenue included in the “all other segments” category, which includes the combined information about other business activities and operating segments that are not reportable. [Refer: All other segments [member]; Revenue]


disclosure: IFRS 8 16




ifrs-full


DescriptionOfTechniqueOtherThanConfidenceLevelTechniqueUsedForDeterminingRiskAdjustmentForNonfinancialRisk


text


Description of technique other than confidence level technique used for determining risk adjustment for non-financial risk


The description of a technique other than the confidence level technique used for determining the risk adjustment for non-financial risk. [Refer: Risk adjustment for non-financial risk [member]]


disclosure: IFRS 17 119 – Effective 2021-01-01




ifrs-full


DescriptionOfTermAndConditionsOfFinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities


text


Description of terms and conditions of financial assets pledged as collateral for liabilities or contingent liabilities


The description of the terms and conditions relating to financial assets pledged as collateral for liabilities or contingent liabilities. [Refer: Financial assets pledged as collateral for liabilities or contingent liabilities; Contingent liabilities [member]]


disclosure: IFRS 7 14 b




ifrs-full


DescriptionOfTermsOfContractualArrangementsThatCouldRequireInvestmentEntityOrItsSubsidiariesToProvideFinancialSupportToUnconsolidatedStructuredEntityControlledByInvestmentEntity


text


Description of terms of contractual arrangements that could require investment entity or its subsidiaries to provide financial support to unconsolidated structured entity controlled by investment entity


The description of the terms of contractual arrangements that could require an investment entity or its subsidiaries to provide financial support to an unconsolidated structured entity controlled by the investment entity. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]; Unconsolidated structured entities [member]]


disclosure: IFRS 12 19F




ifrs-full


DescriptionOfTermsOfContractualArrangementsThatCouldRequireParentOrSubsidiariesToProvideFinancialSupportToStructuredEntity


text


Description of terms of contractual arrangements that could require parent or subsidiaries to provide financial support to structured entity


The description of the terms of contractual arrangements that could require the parent or its subsidiaries to provide financial support to a structured entity, including events or circumstances that could expose the reporting entity to a loss (for example, liquidity arrangements or credit rating triggers associated with obligations to purchase assets of the structured entity or provide financial support). [Refer: Subsidiaries [member]]


disclosure: IFRS 12 14, example: IFRS 12 B26 a




ifrs-full


DescriptionOfTermsOfSharesReservedForIssueUnderOptionsAndContractsForSaleOfShares


text


Description of terms of shares reserved for issue under options and contracts for sale of shares


The description of terms of shares reserved for issue under options and contracts for the sale of shares.


disclosure: IAS 1 79 a vii




ifrs-full


DescriptionOfTimingAndReasonOfReclassificationBetweenFinancialLiabilitiesAndEquity


text


Description of timing and reason of reclassification between financial liabilities and equity


The description of the timing of, and the reason for, the reclassification of instruments between financial liabilities and equity. [Refer: Financial liabilities]


disclosure: IAS 1 80A




ifrs-full


DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsAssets


text


Description of to whom group within entity that decides entity’s valuation policies and procedures reports, assets


The description of who the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for assets reports to.


example: IFRS 13 IE65 a ii, example: IFRS 13 93 g




ifrs-full


DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsEntitysOwnEquityInstruments


text


Description of to whom group within entity that decides entity’s valuation policies and procedures reports, entity’s own equity instruments


The description of who the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for the entity’s own equity instruments reports to. [Refer: Entity’s own equity instruments [member]]


example: IFRS 13 IE65 a ii, example: IFRS 13 93 g




ifrs-full


DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsLiabilities


text


Description of to whom group within entity that decides entity’s valuation policies and procedures reports, liabilities


The description of who the group within the entity that decides the entity’s fair value measurement valuation policies and procedures for liabilities reports to.


example: IFRS 13 IE65 a ii, example: IFRS 13 93 g




ifrs-full


DescriptionOfTransactionsAfterReportingPeriodWithSignificantChangeInNumberOfOrdinarySharesOutstanding


text


Description of transactions after reporting period that significantly change number of ordinary shares outstanding


The description of transactions after the reporting period, other than those accounted for in accordance with paragraph 64 of IAS 33, that would have significantly changed the number of ordinary shares outstanding at the end of the period if those transactions had occurred before the end of the reporting period. [Refer: Ordinary shares [member]]


disclosure: IAS 33 70 d




ifrs-full


DescriptionOfTransactionsAfterReportingPeriodWithSignificantChangeInNumberOfPotentialOrdinarySharesOutstanding


text


Description of transactions after reporting period that significantly change number of potential ordinary shares outstanding


The description of transactions after the reporting period, other than those accounted for in accordance with paragraph 64 of IAS 33, that would have significantly changed the number of potential ordinary shares outstanding at the end of the period if those transactions had occurred before the end of the reporting period. [Refer: Ordinary shares [member]; Potential ordinary share transactions [member]]


disclosure: IAS 33 70 d




ifrs-full


DescriptionOfTransactionsWithRelatedParty


text


Description of transactions with related party


The description of related party transactions. [Refer: Related parties [member]]


disclosure: IAS 24 18




ifrs-full


DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRS


text


Description of transitional provisions of initially applied IFRS


The description of transitional provisions related to an initial application of an IFRS. [Refer: IFRSs [member]]


disclosure: IAS 8 28 d




ifrs-full


DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods


text


Description of transitional provisions of initially applied IFRS that might have effect on future periods


The description of transitional provisions related to an initial application of an IFRS that might have an effect on future periods. [Refer: IFRSs [member]]


disclosure: IAS 8 28 e




ifrs-full


DescriptionOfTypeOfHedge


text


Description of type of hedge


The description of the type of a hedge used by the entity.


disclosure: IFRS 7 22 a – Expiry date 2021-01-01




ifrs-full


DescriptionOfTypeOfPlan


text


Description of type of plan


The general description of the type of a defined benefit plan. [Refer: Defined benefit plans [member]]


disclosure: IAS 19 139 a




ifrs-full


DescriptionOfTypeOfRetirementBenefitPlan


text


Description of type of retirement benefit plan


The description of the type of retirement benefit plans, ie defined contribution or defined benefit. [Refer: Defined benefit plans [member]]


disclosure: IAS 26 36 c




ifrs-full


DescriptionOfTypeOfSupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo


text


Description of type of support provided to structured entity without having contractual obligation to do so


The description of the type of financial or other support (for example, purchasing assets of, or instruments issued by, the structured entity) provided to a structured entity without having a contractual obligation to do so, including situations in which the entity assisted the structured entity in obtaining financial support. [Refer: Subsidiaries [member]; Support provided to structured entity without having contractual obligation to do so]


disclosure: IFRS 12 15 a, disclosure: IFRS 12 30 a




ifrs-full


DescriptionOfTypeOfSupportProvidedToSubsidiaryWithoutHavingContractualObligationToDoSo


text


Description of type of support provided to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so


The description of the type of support provided to a subsidiary by the investment entity or its subsidiaries without having a contractual obligation to do so. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]


disclosure: IFRS 12 19E a




ifrs-full


DescriptionOfTypesOfContractsAffectedByChangesInMethodsUsedToMeasureContractsWithinScopeOfIFRS17AndProcessesForEstimatingInputsToThoseMethods


text


Description of types of contracts affected by changes in methods used to measure contracts within scope of IFRS 17 and processes for estimating inputs to those methods


The description of the types of contracts affected by changes in the methods used to measure contracts within the scope of IFRS 17 and the processes for estimating the inputs to those methods.


disclosure: IFRS 17 117 b – Effective 2021-01-01




ifrs-full


DescriptionOfTypesOfIncomeFromStructuredEntities


text


Description of types of income from structured entities


The description of the types of income from structured entities. [Refer: Income from structured entities]


example: IFRS 12 B26 c, disclosure: IFRS 12 27 b




ifrs-full


DescriptionOfTypesOfProductsAndServicesFromWhichEachReportableSegmentDerivesItsRevenues


text


Description of types of products and services from which each reportable segment derives its revenues


The description of the types of products and services from which a reportable segment derives its revenues. [Refer: Products and services [member]; Revenue]


disclosure: IFRS 8 22 b




ifrs-full


DescriptionOfTypesOfWarrantiesAndRelatedObligations


text


Description of types of warranties and related obligations


The description of types of warranties and related obligations in contracts with customers.


disclosure: IFRS 15 119 e




ifrs-full


DescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcern


text block


Disclosure of uncertainties of entity’s ability to continue as going concern [text block]


The disclosure of material uncertainties related to events or conditions that may cast significant doubt upon the entity’s ability to continue as a going concern.


disclosure: IAS 1 25




ifrs-full


DescriptionOfUnfulfilledConditionsAndOtherContingenciesAttachedToGovernmentGrantForAgriculturalActivity


text


Description of unfulfilled conditions and other contingencies attached to government grant for agricultural activity


The description of unfulfilled conditions and other contingencies attached to government grants for agricultural activity. [Refer: Government [member]; Government grants]


disclosure: IAS 41 57 b




ifrs-full


DescriptionOfUsefulLifeBiologicalAssetsAtCost


text


Description of useful life, biological assets, at cost


Description of useful life used for biological assets. [Refer: Biological assets]


disclosure: IAS 41 54 e




ifrs-full


DescriptionOfUsefulLifeIntangibleAssetsOtherThanGoodwill


text


Description of useful life, intangible assets other than goodwill


Description of useful life used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]


disclosure: IAS 38 118 a




ifrs-full


DescriptionOfUsefulLifeInvestmentPropertyCostModel


text


Description of useful life, investment property, cost model


Description of useful life used for investment property. [Refer: Investment property]


disclosure: IAS 40 79 b




ifrs-full


DescriptionOfUsefulLifePropertyPlantAndEquipment


text


Description of useful life, property, plant and equipment


Description of useful life used for property, plant and equipment. [Refer: Property, plant and equipment]


disclosure: IAS 16 73 c




ifrs-full


DescriptionOfValuationProcessesUsedInFairValueMeasurementAssets


text


Description of valuation processes used in fair value measurement, assets


The description of the valuation processes used by the entity for the fair value measurement of assets (including, for example, how an entity decides its valuation policies and procedures and analyses changes in fair value measurements from period to period).


disclosure: IFRS 13 93 g




ifrs-full


DescriptionOfValuationProcessesUsedInFairValueMeasurementEntitysOwnEquityInstruments


text


Description of valuation processes used in fair value measurement, entity’s own equity instruments


The description of the valuation processes used by the entity for the fair value measurement of its own equity instruments (including, for example, how an entity decides its valuation policies and procedures and analyses changes in fair value measurements from period to period).


disclosure: IFRS 13 93 g




ifrs-full


DescriptionOfValuationProcessesUsedInFairValueMeasurementLiabilities


text


Description of valuation processes used in fair value measurement, liabilities


The description of the valuation processes used by the entity for fair value measurement of liabilities (including, for example, how an entity decides its valuation policies and procedures and analyses changes in fair value measurements from period to period).


disclosure: IFRS 13 93 g




ifrs-full


DescriptionOfValuationTechniquesAndKeyModelInputsUsedForDeterminingNoncontrollingInterestInAnAcquireeMeasuredAtFairValue


text


Description of valuation techniques and significant inputs used to measure non-controlling interest in acquiree measured at fair value


The description of the valuation techniques and significant inputs used to measure non-controlling interest in an acquiree measured at fair value for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: At fair value [member]; Business combinations [member]; Valuation techniques [member]]


disclosure: IFRS 3 B64 o ii




ifrs-full


DescriptionOfValuationTechniquesAndKeyModelInputsUsedToMeasureContingentConsideration


text


Description of valuation techniques and key model inputs used to measure contingent consideration


The description of valuation techniques and key model inputs used to measure contingent consideration assets or liabilities. [Refer: Valuation techniques [member]]


disclosure: IFRS 3 B67 b iii




ifrs-full


DescriptionOfValuationTechniquesUsedInFairValueMeasurementAssets


text


Description of valuation techniques used in fair value measurement, assets


The description of the valuation techniques (for example, the market approach, cost approach and income approach) used for the fair value measurement of assets. [Refer: Valuation techniques [member]; Cost approach [member]; Income approach [member]; Market approach [member]]


disclosure: IFRS 13 93 d




ifrs-full


DescriptionOfValuationTechniquesUsedInFairValueMeasurementEntitysOwnEquityInstruments


text


Description of valuation techniques used in fair value measurement, entity’s own equity instruments


The description of the valuation techniques (for example, the market approach, cost approach and income approach) used for the fair value measurement of the entity’s own equity instruments. [Refer: Valuation techniques [member]; Cost approach [member]; Income approach [member]; Market approach [member]]


disclosure: IFRS 13 93 d




ifrs-full


DescriptionOfValuationTechniquesUsedInFairValueMeasurementLiabilities


text


Description of valuation techniques used in fair value measurement, liabilities


The description of the valuation techniques (for example, the market approach, cost approach and income approach) used for the fair value measurement of liabilities. [Refer: Valuation techniques [member]; Cost approach [member]; Income approach [member]; Market approach [member]]


disclosure: IFRS 13 93 d




ifrs-full


DescriptionOfValuationTechniquesUsedToMeasureFairValueLessCostsOfDisposal


text


Description of valuation techniques used to measure fair value less costs of disposal


The description of the valuation techniques used to measure fair value less costs of disposal for a cash generating unit (group of units). [Refer: Valuation techniques [member]]


disclosure: IAS 36 134 e, disclosure: IAS 36 130 f ii




ifrs-full


DescriptionOfVestingRequirementsForSharebasedPaymentArrangement


text


Description of vesting requirements for share-based payment arrangement


The description of the vesting requirements for a type of share-based payment arrangement that existed at any time during the period. An entity with substantially similar types of share-based payment arrangements may aggregate this information. [Refer: Share-based payment arrangements [member]]


disclosure: IFRS 2 45 a




ifrs-full


DescriptionOfVoluntaryChangeInAccountingPolicy


text block


Disclosure of voluntary change in accounting policy [text block]


The disclosure of a voluntary change in accounting policy.


disclosure: IAS 8 29




ifrs-full


DescriptionOfWhenEntityTypicallySatisfiesPerformanceObligations


text


Description of when entity typically satisfies performance obligations


The description of when the entity typically satisfies its performance obligations. [Refer: Performance obligations [member]]


disclosure: IFRS 15 119 a




ifrs-full


DescriptionOfWhetherEntityIsRequiredToAbsorbLossesOfStructuredEntitiesBeforeOtherParties


text


Description of whether entity is required to absorb losses of structured entities before other parties


The description of whether the entity is required to absorb losses of structured entities before other parties.


example: IFRS 12 B26 d




ifrs-full


DescriptionOfWhetherEntityMakesAdjustmentForTimeValueOfMoneyAndEffectOfFinancialRiskWhenUsingPremiumAllocationApproach


text


Description of whether entity makes adjustment for time value of money and effect of financial risk when using premium allocation approach


The description of whether an entity that uses the premium allocation approach makes an adjustment for the time value of money and the effect of financial risk applying paragraphs 56 and 57(b) of IFRS 17. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts.


disclosure: IFRS 17 97 b – Effective 2021-01-01




ifrs-full


DescriptionOfWhetherInvestmentInAssociateIsMeasuredUsingEquityMethodOrAtFairValue


text


Description of whether investment in associate is measured using equity method or at fair value


The description of whether the investment in an associate is measured using the equity method or at fair value. [Refer: At fair value [member]; Associates [member]]


disclosure: IFRS 12 21 b i




ifrs-full


DescriptionOfWhetherInvestmentInJointVentureIsMeasuredUsingEquityMethodOrAtFairValue


text


Description of whether investment in joint venture is measured using equity method or at fair value


The description of whether the investment in a joint venture is measured using the equity method or at fair value. [Refer: At fair value [member]; Joint ventures [member]]


disclosure: IFRS 12 21 b i




ifrs-full


DescriptionOfWhetherThereArePotentialIncomeTaxConsequencesNotPracticablyDeterminable


text


Description of whether there are potential income tax consequences not practicably determinable


The description of whether there are potential income tax consequences not practically determinable that would result from the payment of dividends to the entity’s shareholders in jurisdictions where income taxes are payable at a higher or lower rate if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity, or where income taxes may be refundable or payable if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity. [Refer: Retained earnings]


disclosure: IAS 12 82A




ifrs-full


DescriptionOfWhetherThirdpartyCreditEnhancementIsReflectedInFairValueMeasurement


text


Description of whether third-party credit enhancement is reflected in fair value measurement


The description of whether third-party credit enhancement is reflected in the fair value measurement of liabilities measured at fair value and issued with an inseparable third-party credit enhancement. [Refer: At fair value [member]]


disclosure: IFRS 13 98




ifrs-full


DescriptionWhetherChangeInAccountingPolicyIsMadeInAccordanceWithTransitionalProvisionsOfInitiallyAppliedIFRS


text


Description whether change in accounting policy is made in accordance with transitional provisions of initially applied IFRS


The description that a change in accounting policy is made in accordance with the transitional provisions of an initially applied IFRS. [Refer: IFRSs [member]]


disclosure: IAS 8 28 b




ifrs-full


DesignatedFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract


 


Designated financial liabilities at fair value through profit or loss [abstract]


 


 




ifrs-full


DesignatedLoansOrReceivablesAtFairValueThroughProfitOrLossAbstract


 


Designated loans or receivables at fair value through profit or loss [abstract]


 


 




ifrs-full


DestructionOfMajorProductionPlantMember


member


Destruction of major production plant [member]


This member stands for destruction of a major production plant.


example: IAS 10 22 d




ifrs-full


DeterminationOfFairValueOfGoodsOrServicesReceivedOrFairValueOfEquityInstrumentsGrantedOnSharebasedPayments


text


Explanation of determination of fair value of goods or services received or fair value of equity instruments granted on share-based payments


The explanation that enables users of financial statements to understand how the fair value of the goods or services received, or the fair value of the equity instruments granted, in share-based payment arrangements was determined. [Refer: Share-based payment arrangements [member]]


disclosure: IFRS 2 46




ifrs-full


DifferenceBetweenCarryingAmountOfDividendsPayableAndCarryingAmountOfNoncashAssetsDistributed


X duration, credit


Difference between carrying amount of dividends payable and carrying amount of non-cash assets distributed


The amount of difference between the carrying amount of dividends payable and the carrying amount of non-cash assets distributed when settling the dividends payable. [Refer: Carrying amount [member]]


disclosure: IFRIC 17 15




ifrs-full


DifferenceBetweenCarryingAmountOfFinancialLiabilityAndAmountContractuallyRequiredToPayAtMaturityToHolderOfObligation


X instant


Difference between carrying amount of financial liability and amount contractually required to pay at maturity to holder of obligation


The amount by which the carrying amount of a financial liability is more (less) than the amount that the entity would be contractually required to pay at maturity to the holder of the obligation. [Refer: Carrying amount [member]]


disclosure: IFRS 7 10 b, disclosure: IFRS 7 10A b




ifrs-full


DilutedEarningsLossPerShare


X.XX duration


Diluted earnings (loss) per share


The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator), divided by the weighted average number of ordinary shares outstanding during the period (the denominator), both adjusted for the effects of all dilutive potential ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]]


disclosure: IAS 33 66




ifrs-full


DilutedEarningsLossPerShareFromContinuingOperations


X.XX duration


Diluted earnings (loss) per share from continuing operations


Diluted earnings (loss) per share from continuing operations. [Refer: Continuing operations [member]; Diluted earnings (loss) per share]


disclosure: IAS 33 66




ifrs-full


DilutedEarningsLossPerShareFromContinuingOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax


X.XX duration


Diluted earnings (loss) per share from continuing operations, including net movement in regulatory deferral account balances and net movement in related deferred tax


Diluted earnings (loss) per share from continuing operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Continuing operations [member]]


disclosure: IFRS 14 26




ifrs-full


DilutedEarningsLossPerShareFromDiscontinuedOperations


X.XX duration


Diluted earnings (loss) per share from discontinued operations


Diluted earnings (loss) per share from discontinued operations. [Refer: Diluted earnings (loss) per share; Discontinued operations [member]]


disclosure: IAS 33 68




ifrs-full


DilutedEarningsLossPerShareFromDiscontinuedOperationsIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax


X.XX duration


Diluted earnings (loss) per share from discontinued operations, including net movement in regulatory deferral account balances and net movement in related deferred tax


Diluted earnings (loss) per share from discontinued operations that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Discontinued operations [member]]


disclosure: IFRS 14 26




ifrs-full


DilutedEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax


X.XX duration


Diluted earnings (loss) per share, including net movement in regulatory deferral account balances and net movement in related deferred tax


Diluted earnings (loss) per share that include the net movement in regulatory deferral account balances and the net movement in related deferred tax. [Refer: Diluted earnings (loss) per share; Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax]


disclosure: IFRS 14 26




ifrs-full


DilutedEarningsPerShareAbstract


 


Diluted earnings per share [abstract]


 


 




ifrs-full


DilutiveEffectOfConvertibleInstrumentsOnNumberOfOrdinaryShares


shares


Dilutive effect of convertible instruments on number of ordinary shares


The number of dilutive potential ordinary shares that relate to the assumed conversion of the entity’s convertible instruments.


common practice: IAS 33 70 b




ifrs-full


DilutiveEffectOfShareOptionsOnNumberOfOrdinaryShares


shares


Dilutive effect of share options on number of ordinary shares


The number of dilutive potential ordinary shares that relate to the assumed exercise of the entity’s share options.


common practice: IAS 33 70 b




ifrs-full


DirectFinanceLeasesAcquiredInBusinessCombinationMember


member


Direct finance leases acquired in business combination [member]


This member stands for direct finance leases that are acquired in business combinations. [Refer: Business combinations [member]]


example: IFRS 3 B64 h




ifrs-full


DirectOperatingExpenseFromInvestmentProperty


X duration, debit


Direct operating expense from investment property


The amount of direct operating expenses (including repairs and maintenance) arising from investment property. [Refer: Investment property]


common practice: IAS 40 75 f




ifrs-full


DirectOperatingExpenseFromInvestmentPropertyAbstract


 


Direct operating expense from investment property [abstract]


 


 




ifrs-full


DirectOperatingExpenseFromInvestmentPropertyGeneratingRentalIncome


X duration, debit


Direct operating expense from investment property generating rental income


The amount of direct operating expenses (including repairs and maintenance) arising from investment property that generated rental income during the period recognised in profit or loss. [Refer: Investment property]


disclosure: IAS 40 75 f ii




ifrs-full


DirectOperatingExpenseFromInvestmentPropertyNotGeneratingRentalIncome


X duration, debit


Direct operating expense from investment property not generating rental income


The amount of direct operating expenses (including repairs and maintenance) arising from investment property that did not generate rental income during the period recognised in profit or loss. [Refer: Investment property]


disclosure: IAS 40 75 f iii




ifrs-full


DirectorsRemunerationExpense


X duration, debit


Directors’ remuneration expense


The amount of remuneration paid or payable to the entity’s directors.


common practice: IAS 1 112 c




ifrs-full


DisaggregationOfInsuranceContractsAxis


axis


Disaggregation of insurance contracts [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IFRS 17 98 – Effective 2021-01-01, disclosure: IFRS 17 107 – Effective 2021-01-01, disclosure: IFRS 17 109 – Effective 2021-01-01, disclosure: IFRS 17 131 a – Effective 2021-01-01, disclosure: IFRS 17 132 b – Effective 2021-01-01




ifrs-full


DisaggregationOfInsuranceContractsMember


member


Disaggregation of insurance contracts [member]


This member stands for all insurance contracts when disaggregated into insurance contracts issued and reinsurance contracts held. It also represents the standard value for the “Disaggregation of insurance contracts” axis if no other member is used. [Refer: Insurance contracts [member]]


disclosure: IFRS 17 98 – Effective 2021-01-01, disclosure: IFRS 17 107 – Effective 2021-01-01, disclosure: IFRS 17 109 – Effective 2021-01-01, disclosure: IFRS 17 131 a – Effective 2021-01-01, disclosure: IFRS 17 132 b – Effective 2021-01-01




ifrs-full


DisclosureOfAccountingJudgementsAndEstimatesExplanatory


text block


Disclosure of accounting judgements and estimates [text block]


The disclosure of judgements that management has made in the process of applying the entity’s accounting policies that have the most significant effect on amounts recognised in the financial statements along with information about the assumptions that the entity makes about the future, and other major sources of estimation uncertainty at the end of the reporting period, that have a significant risk of resulting in a material adjustment to the carrying amounts of assets and liabilities within the next year. [Refer: Carrying amount [member]]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory


text block


Disclosure of accrued expenses and other liabilities [text block]


The disclosure of accrued expenses and other liabilities. [Refer: Accruals; Other liabilities]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfAcquiredReceivablesAbstract


 


Disclosure of acquired receivables [abstract]


 


 




ifrs-full


DisclosureOfAcquiredReceivablesExplanatory


text block


Disclosure of acquired receivables [text block]


The disclosure of receivables acquired in a business combination. [Refer: Business combinations [member]]


disclosure: IFRS 3 B64 h




ifrs-full


DisclosureOfAcquiredReceivablesLineItems


 


Disclosure of acquired receivables [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfAcquiredReceivablesTable


table


Disclosure of acquired receivables [table]


Schedule disclosing information related to receivables acquired in business combinations.


disclosure: IFRS 3 B64 h




ifrs-full


DisclosureOfActualClaimsComparedWithPreviousEstimatesAbstract


 


Disclosure of actual claims compared with previous estimates [abstract]


 


 




ifrs-full


DisclosureOfActualClaimsComparedWithPreviousEstimatesExplanatory


text block


Disclosure of actual claims compared with previous estimates [text block]


The disclosure of actual claims compared with previous estimates of the undiscounted amount of the claims (ie claims development). The disclosure about claims development shall start with the period when the earliest material claim(s) arose and for which there is still uncertainty about the amount and timing of the claims payments at the end of the reporting period, but is not required to start more than 10 years before the end of the reporting period. The entity is not required to disclose information about the development of claims for which uncertainty about the amount and timing of the claims payments is resolved typically within one year.


disclosure: IFRS 17 130 – Effective 2021-01-01, disclosure: IFRS 4 39 c iii – Expiry date 2021-01-01




ifrs-full


DisclosureOfActualClaimsComparedWithPreviousEstimatesLineItems


 


Disclosure of actual claims compared with previous estimates [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfActualClaimsComparedWithPreviousEstimatesTable


table


Disclosure of actual claims compared with previous estimates [table]


Schedule disclosing information related to actual claims compared with previous estimates.


disclosure: IFRS 17 130 – Effective 2021-01-01




ifrs-full


DisclosureOfAdditionalInformationAboutDefinedBenefitPlansExplanatory


text block


Disclosure of additional information about defined benefit plans [text block]


The disclosure of additional information about defined benefit plans necessary to meet the objectives of IAS 19. [Refer: Defined benefit plans [member]]


disclosure: IAS 19 137




ifrs-full


DisclosureOfAdditionalInformationAboutLeasingActivitiesForLesseeExplanatory


text block


Disclosure of additional information about leasing activities for lessee [text block]


The disclosure of additional information about leasing activities of a lessee.


disclosure: IFRS 16 59




ifrs-full


DisclosureOfAdditionalInformationAboutLeasingActivitiesForLessorExplanatory


text block


Disclosure of additional information about leasing activities for lessor [text block]


The disclosure of additional information about leasing activities of a lessor.


disclosure: IFRS 16 92




ifrs-full


DisclosureOfAdditionalInformationAboutUnderstandingFinancialPositionsAndLiquidityOfEntityExplanatory


text block


Disclosure of additional information about understanding financial position and liquidity of entity [text block]


The disclosure of additional information that may be relevant to users of financial statements in understanding the financial position and liquidity of an entity.


example: IAS 7 50




ifrs-full


DisclosureOfAdditionalInformationExplanatory


text block


Disclosure of additional information [text block]


The disclosure of additional information that is not presented elsewhere in the financial statements, but that is relevant to an understanding of them.


disclosure: IAS 1 112 c




ifrs-full


DisclosureOfAdditionalInformationRepresentativeOfRiskExposureArisingFromContractsWithinScopeOfIFRS17DuringPeriodExplanatory


text block


Disclosure of additional information representative of risk exposure arising from contracts within scope of IFRS 17 during period [text block]


The disclosure of additional information that is representative of the entity’s risk exposure arising from contracts within the scope of IFRS 17 during the period, if the information disclosed about the entity’s exposure to risk at the end of the reporting period is not representative.


disclosure: IFRS 17 123 – Effective 2021-01-01




ifrs-full


DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAbstract


 


Disclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [abstract]


 


 




ifrs-full


DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesExplanatory


text block


Disclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [text block]


The disclosure of the adjustments made when an entity changed the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features; Insurance finance income (expenses)]


disclosure: IFRS 17 113 b – Effective 2021-01-01




ifrs-full


DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesLineItems


 


Disclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesTable


table


Disclosure of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [table]


Schedule disclosing information related to the adjustments made when an entity changed the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features.


disclosure: IFRS 17 113 b – Effective 2021-01-01




ifrs-full


DisclosureOfAllowanceForCreditLossesExplanatory


text block


Disclosure of allowance for credit losses [text block]


The disclosure of the allowance relating to impairments of financial assets due to credit losses. [Refer: Financial assets]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfAmountsArisingFromInsuranceContractsExplanatory


text block


Disclosure of amounts arising from insurance contracts [text block]


The disclosure of information that identifies and explains the amounts in the entity’s financial statements arising from insurance contracts. [Refer: Types of insurance contracts [member]]


disclosure: IFRS 4 36 – Expiry date 2021-01-01




ifrs-full


DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesAbstract


 


Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [abstract]


 


 




ifrs-full


DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory


text block


Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [text block]


The disclosure of amounts incurred by the entity for provision of key management personnel services that are provided by separate management entities. [Refer: Key management personnel of entity or parent [member]; Separate management entities [member]]


disclosure: IAS 24 18A




ifrs-full


DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesLineItems


 


Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesTable


table


Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [table]


Schedule disclosing information related to the amounts incurred by the entity for provision of key management personnel services that are provided by separate management entities.


disclosure: IAS 24 18A




ifrs-full


DisclosureOfAmountsOfPotentialIncomeTaxConsequencesPracticablyDeterminableExplanatory


text


Description of amounts of potential income tax consequences practicably determinable


The description of the amounts of the practically determinable potential income tax consequences that would result from the payment of dividends to the entity’s shareholders in jurisdictions where income taxes are payable at a higher or lower rate if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity, or where income taxes may be refundable or payable if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity. [Refer: Retained earnings]


disclosure: IAS 12 82A




ifrs-full


DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateAbstract


 


Disclosure of amounts to be recovered or settled after 12 months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than 12 months after reporting date [abstract]


 


 




ifrs-full


DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateExplanatory


text block


Disclosure of amounts to be recovered or settled after 12 months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than 12 months after reporting date [text block]


The disclosure of amounts to be recovered or settled after 12 months for classes of assets and liabilities that contain amounts to be recovered or settled both no more, and more than, 12 months after reporting date.


disclosure: IAS 1 61




ifrs-full


DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateLineItems


 


Disclosure of amounts to be recovered or settled after 12 months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than 12 months after reporting date [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateTable


table


Disclosure of amounts to be recovered or settled after 12 months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than 12 months after reporting date [table]


Schedule disclosing information related to amounts to be recovered or settled after 12 months for classes of assets and liabilities that contain amounts to be recovered or settled both no more, and more than, 12 months after reporting date.


disclosure: IAS 1 61




ifrs-full


DisclosureOfAnalysisOfInsuranceRevenueAbstract


 


Disclosure of analysis of insurance revenue [abstract]


 


 




ifrs-full


DisclosureOfAnalysisOfInsuranceRevenueExplanatory


text block


Disclosure of analysis of insurance revenue [text block]


The disclosure of the analysis of insurance revenue. [Refer: Insurance revenue]


disclosure: IFRS 17 106 – Effective 2021-01-01




ifrs-full


DisclosureOfAnalysisOfInsuranceRevenueLineItems


 


Disclosure of analysis of insurance revenue [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfAnalysisOfInsuranceRevenueTable


table


Disclosure of analysis of insurance revenue [table]


Schedule disclosing information related to the analysis of insurance revenue.


disclosure: IFRS 17 106 – Effective 2021-01-01




ifrs-full


DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemAbstract


 


Disclosure of analysis of other comprehensive income by item [abstract]


 


 




ifrs-full


DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatory


text block


Disclosure of analysis of other comprehensive income by item [text block]


The entire disclosure of the analysis of other comprehensive income by item.


disclosure: IAS 1 106A




ifrs-full


DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemLineItems


 


Disclosure of analysis of other comprehensive income by item [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemTable


table


Disclosure of analysis of other comprehensive income by item [table]


Schedule disclosing information related to the analysis of other comprehensive income by item.


disclosure: IAS 1 106A




ifrs-full


DisclosureOfAnalysisOfPresentValueOfDefinedBenefitObligationThatDistinguishesNatureCharacteristicsAndRisksExplanatory


text block


Disclosure of analysis of present value of defined benefit obligation that distinguishes nature, characteristics and risks [text block]


The disclosure of an analysis of the present value of a defined benefit obligation that distinguishes the nature, characteristics and risks of the obligation. Such a disclosure could distinguish: (a) between amounts owing to active members, deferred members, and pensioners; (b) between vested benefits and accrued but not vested benefits; and (c) between conditional benefits, amounts attributable to future salary increases and other benefits. [Refer: Defined benefit obligation, at present value]


example: IAS 19 137




ifrs-full


DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsAbstract


 


Disclosure of analysis of single amount of discontinued operations [abstract]


 


 




ifrs-full


DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsExplanatory


text block


Disclosure of analysis of single amount of discontinued operations [text block]


The disclosure of the analysis of the single amount of discontinued operations. [Refer: Discontinued operations [member]]


disclosure: IFRS 5 33 b




ifrs-full


DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsLineItems


 


Disclosure of analysis of single amount of discontinued operations [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsTable


table


Disclosure of analysis of single amount of discontinued operations [table]


Schedule disclosing information related to the analysis of the single amount of discontinued operations.


disclosure: IFRS 5 33 b




ifrs-full


DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentAbstract


 


Disclosure of assets and liabilities with significant risk of material adjustment [abstract]


 


 




ifrs-full


DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory


text block


Disclosure of assets and liabilities with significant risk of material adjustment [text block]


The disclosure of assets and liabilities for which there exists a significant risk of material adjustment within the next year.


disclosure: IAS 1 125




ifrs-full


DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentLineItems


 


Disclosure of assets and liabilities with significant risk of material adjustment [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentTable


table


Disclosure of assets and liabilities with significant risk of material adjustment [table]


Schedule disclosing information related to assets and liabilities with a significant risk of material adjustment.


disclosure: IAS 1 125




ifrs-full


DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAbstract


 


Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [abstract]


 


 




ifrs-full


DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersExplanatory


text block


Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [text block]


The disclosure of assets recognised from the costs to obtain or fulfil contracts with customers.


disclosure: IFRS 15 128 a




ifrs-full


DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersLineItems


 


Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersTable


table


Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [table]


Schedule disclosing information related to assets recognised from the costs to obtain or fulfil contracts with customers.


disclosure: IFRS 15 128 a




ifrs-full


DisclosureOfAuditorsRemunerationExplanatory


text block


Disclosure of auditors’ remuneration [text block]


The disclosure of compensation to the entity’s auditors.


common practice: IAS 1 10 e




ifrs-full


DisclosureOfAuthorisationOfFinancialStatementsExplanatory


text block


Disclosure of authorisation of financial statements [text block]


The disclosure of the authorisation of financial statements for issue.


common practice: IAS 1 10 e




ifrs-full


DisclosureOfAvailableforsaleAssetsExplanatory


text block


Disclosure of available-for-sale financial assets [text block]


The disclosure of financial assets classified as available for sale. [Refer: Financial assets available-for-sale]


common practice: IAS 1 10 e – Expiry date 2021-01-01




ifrs-full


DisclosureOfBasisOfConsolidationExplanatory


text block


Disclosure of basis of consolidation [text block]


The disclosure of the basis used for consolidation.


common practice: IAS 1 10 e




ifrs-full


DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory


text block


Disclosure of basis of preparation of financial statements [text block]


The disclosure of the basis used for the preparation of the financial statements.


common practice: IAS 1 10 e




ifrs-full


DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory


text block


Disclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets [text block]


The entire disclosure for biological assets, agricultural produce at point of harvest and government grants related to biological assets.


disclosure: IAS 41 Disclosure




ifrs-full


DisclosureOfBorrowingCostsExplanatory


text block


Disclosure of borrowing costs [text block]


The entire disclosure for borrowing costs.


disclosure: IAS 23 Disclosure




ifrs-full


DisclosureOfBorrowingsExplanatory


text block


Disclosure of borrowings [text block]


The disclosure of borrowings. [Refer: Borrowings]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfBreakdownOfAssetsAndLiabilitiesAggregatedIntoSingleLineInvestmentBalanceTransitionFromProportionateConsolidationToEquityMethodExplanatory


text block


Disclosure of breakdown of assets and liabilities aggregated into single line investment balance, transition from proportionate consolidation to equity method [text block]


The disclosure of the breakdown of assets and liabilities that have been aggregated into the single line investment balance for the transition from proportionate consolidation to the equity method.


disclosure: IFRS 11 C5




ifrs-full


DisclosureOfBusinessCombinationsAbstract


 


Disclosure of detailed information about business combination [abstract]


 


 




ifrs-full


DisclosureOfBusinessCombinationsExplanatory


text block


Disclosure of business combinations [text block]


The entire disclosure for business combinations.


disclosure: IFRS 3 Disclosures




ifrs-full


DisclosureOfBusinessCombinationsLineItems


 


Disclosure of detailed information about business combination [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfBusinessCombinationsTable


table


Disclosure of detailed information about business combination [table]


Schedule disclosing information related to details of business combinations.


disclosure: IFRS 3 B64




ifrs-full


DisclosureOfCashAndBankBalancesAtCentralBanksExplanatory


text block


Disclosure of cash and bank balances at central banks [text block]


The disclosure of cash and bank balances at central banks.


common practice: IAS 1 10 e




ifrs-full


DisclosureOfCashAndCashEquivalentsExplanatory


text block


Disclosure of cash and cash equivalents [text block]


The disclosure of cash and cash equivalents. [Refer: Cash and cash equivalents]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfCashFlowStatementExplanatory


text block


Disclosure of cash flow statement [text block]


The entire disclosure for a statement of cash flows.


disclosure: IAS 7 Presentation of a statement of cash flows




ifrs-full


DisclosureOfChangesInAccountingEstimatesAbstract


 


Disclosure of changes in accounting estimates [abstract]


 


 




ifrs-full


DisclosureOfChangesInAccountingEstimatesExplanatory


text block


Disclosure of changes in accounting estimates [text block]


The disclosure of changes in accounting estimates.


disclosure: IAS 8 39




ifrs-full


DisclosureOfChangesInAccountingEstimatesLineItems


 


Disclosure of changes in accounting estimates [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfChangesInAccountingEstimatesTable


table


Disclosure of changes in accounting estimates [table]


Schedule disclosing information related to the changes in accounting estimates.


disclosure: IAS 8 39




ifrs-full


DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory


text block


Disclosure of changes in accounting policies, accounting estimates and errors [text block]


The entire disclosure for changes in accounting policies, accounting estimates and errors.


disclosure: IAS 8 Accounting policies




ifrs-full


DisclosureOfChangesInAccountingPoliciesExplanatory


text block


Disclosure of changes in accounting policies [text block]


The disclosure of changes made to accounting policies by the entity.


common practice: IAS 1 10 e




ifrs-full


DisclosureOfClaimsAndBenefitsPaidExplanatory


text block


Disclosure of claims and benefits paid [text block]


The disclosure of claims and benefits paid to policyholders.


common practice: IAS 1 10 e




ifrs-full


DisclosureOfClassesOfShareCapitalAbstract


 


Disclosure of classes of share capital [abstract]


 


 




ifrs-full


DisclosureOfClassesOfShareCapitalExplanatory


text block


Disclosure of classes of share capital [text block]


The disclosure of classes of share capital. [Refer: Share capital [member]]


disclosure: IAS 1 79 a




ifrs-full


DisclosureOfClassesOfShareCapitalLineItems


 


Disclosure of classes of share capital [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfClassesOfShareCapitalTable


table


Disclosure of classes of share capital [table]


Schedule disclosing information related to classes of share capital.


disclosure: IAS 1 79 a




ifrs-full


DisclosureOfCollateralExplanatory


text block


Disclosure of collateral [text block]


The disclosure of assets and liabilities used as collateral.


common practice: IAS 1 10 e




ifrs-full


DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory


text block


Disclosure of commitments and contingent liabilities [text block]


The disclosure of commitments and contingent liabilities. [Refer: Contingent liabilities [member]]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfCommitmentsExplanatory


text block


Disclosure of commitments [text block]


The disclosure of commitments.


common practice: IAS 1 10 e




ifrs-full


DisclosureOfComparativeInformationPreparedUnderPreviousGAAPAbstract


 


Disclosure of comparative information prepared under previous GAAP [abstract]


 


 




ifrs-full


DisclosureOfComparativeInformationPreparedUnderPreviousGAAPExplanatory


text block


Disclosure of comparative information prepared under previous GAAP [text block]


The disclosure, in the entity’s first IFRS financial statements, of comparative information prepared under previous GAAP.


disclosure: IFRS 1 24




ifrs-full


DisclosureOfComparativeInformationPreparedUnderPreviousGAAPLineItems


 


Disclosure of comparative information prepared under previous GAAP [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfComparativeInformationPreparedUnderPreviousGAAPTable


table


Disclosure of comparative information prepared under previous GAAP [table]


Schedule disclosing information related to comparative information prepared under previous GAAP.


disclosure: IFRS 1 24




ifrs-full


DisclosureOfCompositionOfGroupExplanatory


text block


Disclosure of composition of group [text block]


The disclosure of the composition of the group (the parent and all its subsidiaries). [Refer: Subsidiaries [member]; Parent [member]]


disclosure: IFRS 12 10 a i




ifrs-full


DisclosureOfCompoundFinancialInstrumentsWithMultipleEmbeddedDerivativesExplanatory


text


Description of compound financial instruments with multiple embedded derivatives


The description of financial instruments with both a liability and an equity component that have multiple embedded derivatives whose values are interdependent (such as a callable convertible debt instrument). [Refer: Derivatives [member]; Financial instruments, class [member]]


disclosure: IFRS 7 17




ifrs-full


DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory


text block


Disclosure of separate financial statements [text block]


The entire disclosure for separate financial statements.


disclosure: IAS 27 Disclosure, disclosure: IFRS 12 Objective




ifrs-full


DisclosureOfContingentLiabilitiesAbstract


 


Disclosure of contingent liabilities [abstract]


 


 




ifrs-full


DisclosureOfContingentLiabilitiesExplanatory


text block


Disclosure of contingent liabilities [text block]


The disclosure of contingent liabilities. [Refer: Contingent liabilities [member]]


disclosure: IAS 37 86




ifrs-full


DisclosureOfContingentLiabilitiesInBusinessCombinationAbstract


 


Disclosure of contingent liabilities in business combination [abstract]


 


 




ifrs-full


DisclosureOfContingentLiabilitiesInBusinessCombinationExplanatory


text block


Disclosure of contingent liabilities in business combination [text block]


The disclosure of contingent liabilities in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]


disclosure: IFRS 3 B64 j




ifrs-full


DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems


 


Disclosure of contingent liabilities in business combination [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfContingentLiabilitiesInBusinessCombinationTable


table


Disclosure of contingent liabilities in business combination [table]


Schedule disclosing information related to contingent liabilities in business combinations.


disclosure: IFRS 3 B64 j, disclosure: IFRS 3 B67 c




ifrs-full


DisclosureOfContingentLiabilitiesLineItems


 


Disclosure of contingent liabilities [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfContingentLiabilitiesTable


table


Disclosure of contingent liabilities [table]


Schedule disclosing information related to contingent liabilities.


disclosure: IAS 37 86




ifrs-full


DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsAbstract


 


Disclosure of continuing involvement in derecognised financial assets [abstract]


 


 




ifrs-full


DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsExplanatory


text block


Disclosure of continuing involvement in derecognised financial assets [text block]


The disclosure of continuing involvement in derecognised financial assets. [Refer: Financial assets]


disclosure: IFRS 7 42E, disclosure: IFRS 7 42G




ifrs-full


DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsLineItems


 


Disclosure of continuing involvement in derecognised financial assets [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsTable


table


Disclosure of continuing involvement in derecognised financial assets [table]


Schedule disclosing information related to continuing involvement in derecognised financial assets.


disclosure: IFRS 7 42E, disclosure: IFRS 7 42G




ifrs-full


DisclosureOfCostOfSalesExplanatory


text block


Disclosure of cost of sales [text block]


The disclosure of the cost of sales. [Refer: Cost of sales]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfCreditRiskExplanatory


text block


Disclosure of credit risk [text block]


The disclosure of credit risk. [Refer: Credit risk [member]]


common practice: IAS 1 10 e, disclosure: IFRS 7 Credit risk




ifrs-full


DisclosureOfCreditRiskExposureAbstract


 


Disclosure of credit risk exposure [abstract]


 


 




ifrs-full


DisclosureOfCreditRiskExposureExplanatory


text block


Disclosure of credit risk exposure [text block]


The disclosure of the credit risk exposure. Credit risk exposure is the credit risk inherent in an entity’s financial assets and commitments to extend credit.


disclosure: IFRS 7 35M




ifrs-full


DisclosureOfCreditRiskExposureLineItems


 


Disclosure of credit risk exposure [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfCreditRiskExposureTable


table


Disclosure of credit risk exposure [table]


Schedule disclosing information related to the credit risk exposure.


disclosure: IFRS 7 35M




ifrs-full


DisclosureOfCreditRiskOfInsuranceContractsExplanatory


text block


Disclosure of credit risk of insurance contracts [text block]


The disclosure of information about the credit risk of insurance contracts. [Refer: Credit risk [member]; Types of insurance contracts [member]]


disclosure: IFRS 4 39 d – Expiry date 2021-01-01




ifrs-full


DisclosureOfDebtSecuritiesExplanatory


text block


Disclosure of debt instruments [text block]


The disclosure of debt instruments. [Refer: Debt instruments issued; Debt instruments held]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory


text block


Disclosure of deferred acquisition costs arising from insurance contracts [text block]


The disclosure of deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfDeferredIncomeExplanatory


text block


Disclosure of deferred income [text block]


The disclosure of deferred income. [Refer: Deferred income]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfDeferredTaxesExplanatory


text block


Disclosure of deferred taxes [text block]


The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfDefinedBenefitPlansAbstract


 


Disclosure of defined benefit plans [abstract]


 


 




ifrs-full


DisclosureOfDefinedBenefitPlansExplanatory


text block


Disclosure of defined benefit plans [text block]


The disclosure of defined benefit plans. [Refer: Defined benefit plans [member]]


disclosure: IAS 19 138




ifrs-full


DisclosureOfDefinedBenefitPlansLineItems


 


Disclosure of defined benefit plans [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfDefinedBenefitPlansTable


table


Disclosure of defined benefit plans [table]


Schedule disclosing information related to defined benefit plans.


disclosure: IAS 19 138




ifrs-full


DisclosureOfDepositsFromBanksExplanatory


text block


Disclosure of deposits from banks [text block]


The disclosure of deposits from banks. [Refer: Deposits from banks]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfDepositsFromCustomersExplanatory


text block


Disclosure of deposits from customers [text block]


The disclosure of deposits from customers. [Refer: Deposits from customers]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfDepreciationAndAmortisationExpenseExplanatory


text block


Disclosure of depreciation and amortisation expense [text block]


The disclosure of depreciation and amortisation expense. [Refer: Depreciation and amortisation expense]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfDerivativeFinancialInstrumentsExplanatory


text block


Disclosure of derivative financial instruments [text block]


The disclosure of derivative financial instruments. [Refer: Derivatives [member]]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfDetailedInformationAboutBiologicalAssetsAbstract


 


Disclosure of detailed information about biological assets [abstract]


 


 




ifrs-full


DisclosureOfDetailedInformationAboutBiologicalAssetsExplanatory


text block


Disclosure of detailed information about biological assets [text block]


The disclosure of detailed information about biological assets. [Refer: Biological assets]


example: IAS 41 43




ifrs-full


DisclosureOfDetailedInformationAboutBiologicalAssetsLineItems


 


Disclosure of detailed information about biological assets [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfDetailedInformationAboutBiologicalAssetsTable


table


Disclosure of detailed information about biological assets [table]


Schedule disclosing information related to details of biological assets.


example: IAS 41 43




ifrs-full


DisclosureOfDetailedInformationAboutBorrowingsAbstract


 


Disclosure of detailed information about borrowings [abstract]


 


 




ifrs-full


DisclosureOfDetailedInformationAboutBorrowingsExplanatory


text block


Disclosure of detailed information about borrowings [text block]


The disclosure of detailed information about borrowings. [Refer: Borrowings]


common practice: IFRS 7 7




ifrs-full


DisclosureOfDetailedInformationAboutBorrowingsLineItems


 


Disclosure of detailed information about borrowings [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfDetailedInformationAboutBorrowingsTable


table


Disclosure of detailed information about borrowings [table]


Schedule disclosing information related to details of borrowings.


common practice: IFRS 7 7




ifrs-full


DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory


text block


Disclosure of detailed information about business combination [text block]


The disclosure of detailed information about business combinations. [Refer: Business combinations [member]]


disclosure: IFRS 3 Disclosures application of paragraphs 59 and 61




ifrs-full


DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17Abstract


 


Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [abstract]


 


 




ifrs-full


DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatory


text block


Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [text block]


The disclosure of detailed information about concentrations of risk that arises from contracts within the scope of IFRS 17.


disclosure: IFRS 17 127 – Effective 2021-01-01




ifrs-full


DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17LineItems


 


Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17Table


table


Disclosure of detailed information about concentrations of risk that arises from contracts within scope of IFRS 17 [table]


Schedule disclosing information related to concentrations of risk that arises from contracts within the scope of IFRS 17.


disclosure: IFRS 17 127 – Effective 2021-01-01




ifrs-full


DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4Abstract


 


Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 [abstract]


 


 




ifrs-full


DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4Explanatory


text block


Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 [text block]


The disclosure of detailed information about the financial assets described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]


disclosure: IFRS 4 39G a – Expiry date 2021-01-01




ifrs-full


DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForAssociatesAbstract


 


Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for associates [abstract]


 


 




ifrs-full


DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForAssociatesExplanatory


text block


Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for associates [text block]


The disclosure of detailed information about the financial assets described in paragraph 39E(a) of IFRS 4 for associates. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]


disclosure: IFRS 4 39J – Expiry date 2021-01-01




ifrs-full


DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForAssociatesLineItems


 


Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for associates [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForAssociatesTable


table


Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for associates [table]


Schedule disclosing information related to the financial assets described in paragraph 39E(a) of IFRS 4 for associates.


disclosure: IFRS 4 39J – Expiry date 2021-01-01




ifrs-full


DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesAbstract


 


Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures [abstract]


 


 




ifrs-full


DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesExplanatory


text block


Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures [text block]


The disclosure of detailed information about the financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]


disclosure: IFRS 4 39J – Expiry date 2021-01-01




ifrs-full


DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesLineItems


 


Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesTable


table


Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures [table]


Schedule disclosing information related to the financial assets described in paragraph 39E(a) of IFRS 4 for joint ventures.


disclosure: IFRS 4 39J – Expiry date 2021-01-01




ifrs-full


DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4LineItems


 


Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4Table


table


Disclosure of detailed information about financial assets described in paragraph 39E(a) of IFRS 4 [table]


Schedule disclosing information related to the financial assets described in paragraph 39E(a) of IFRS 4.


disclosure: IFRS 4 39G a – Expiry date 2021-01-01




ifrs-full


DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory


text block


Disclosure of detailed information about financial instruments [text block]


The disclosure of detailed information about financial instruments. [Refer: Financial instruments, class [member]]


disclosure: IFRS 7 31, disclosure: IFRS 7 7, disclosure: IFRS 7 35K




ifrs-full


DisclosureOfDetailedInformationAboutHedgedItemsAbstract


 


Disclosure of detailed information about hedged items [abstract]


 


 




ifrs-full


DisclosureOfDetailedInformationAboutHedgedItemsExplanatory


text block


Disclosure of detailed information about hedged items [text block]


The disclosure of detailed information about hedged items. [Refer: Hedged items [member]]


disclosure: IFRS 7 24B




ifrs-full


DisclosureOfDetailedInformationAboutHedgedItemsLineItems


 


Disclosure of detailed information about hedged items [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfDetailedInformationAboutHedgedItemsTable


table


Disclosure of detailed information about hedged items [table]


Schedule disclosing information related to details of hedged items.


disclosure: IFRS 7 24B




ifrs-full


DisclosureOfDetailedInformationAboutHedgesExplanatory


text block


Disclosure of detailed information about hedges [text block]


The disclosure of detailed information about hedges.


disclosure: IFRS 7 22 – Expiry date 2021-01-01




ifrs-full


DisclosureOfDetailedInformationAboutHedgingInstrumentsAbstract


 


Disclosure of detailed information about hedging instruments [abstract]


 


 




ifrs-full


DisclosureOfDetailedInformationAboutHedgingInstrumentsExplanatory


text block


Disclosure of detailed information about hedging instruments [text block]


The disclosure of detailed information about hedging instruments. [Refer: Hedging instruments [member]]


disclosure: IFRS 7 24A




ifrs-full


DisclosureOfDetailedInformationAboutHedgingInstrumentsLineItems


 


Disclosure of detailed information about hedging instruments [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfDetailedInformationAboutHedgingInstrumentsTable


table


Disclosure of detailed information about hedging instruments [table]


Schedule disclosing information related to details of hedging instruments.


disclosure: IFRS 7 24A




ifrs-full


DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory


text block


Disclosure of detailed information about intangible assets [text block]


The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill]


disclosure: IAS 38 118




ifrs-full


DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory


text block


Disclosure of detailed information about investment property [text block]


The disclosure of detailed information about investment property. [Refer: Investment property]


disclosure: IAS 40 32A




ifrs-full


DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory


text block


Disclosure of detailed information about property, plant and equipment [text block]


The disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and equipment]


disclosure: IAS 16 73




ifrs-full


DisclosureOfDetailedInformationAboutServiceConcessionArrangementsExplanatory


text block


Disclosure of detailed information about service concession arrangements [text block]


The disclosure of detailed information about service concession arrangements. [Refer: Service concession arrangements [member]]


disclosure: SIC 29 6




ifrs-full


DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract


 


Disclosure of disaggregation of revenue from contracts with customers [abstract]


 


 




ifrs-full


DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory


text block


Disclosure of disaggregation of revenue from contracts with customers [text block]


The disclosure of the disaggregation of revenue from contracts with customers. [Refer: Revenue from contracts with customers]


disclosure: IFRS 15 114




ifrs-full


DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersLineItems


 


Disclosure of disaggregation of revenue from contracts with customers [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable


table


Disclosure of disaggregation of revenue from contracts with customers [table]


Schedule disclosing information related to the disaggregation of revenue from contracts with customers.


disclosure: IFRS 15 114




ifrs-full


DisclosureOfDiscontinuedOperationsExplanatory


text block


Disclosure of discontinued operations [text block]


The disclosure of discontinued operations. [Refer: Discontinued operations [member]]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfDividendsExplanatory


text block


Disclosure of dividends [text block]


The disclosure of dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.


common practice: IAS 1 10 e




ifrs-full


DisclosureOfEarningsPerShareExplanatory


text block


Disclosure of earnings per share [text block]


The entire disclosure for earnings per share.


disclosure: IAS 33 Disclosure




ifrs-full


DisclosureOfEffectOfChangeOfInvestmentEntityStatusOnFinancialStatementsExplanatory


text block


Disclosure of effect of change of investment entity status on financial statements [text block]


The disclosure of the effect of the change of investment entity status on the financial statements. [Refer: Disclosure of investment entities [text block]]


disclosure: IFRS 12 9B




ifrs-full


DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory


text block


Disclosure of effect of changes in foreign exchange rates [text block]


The entire disclosure for the effect of changes in foreign exchange rates.


disclosure: IAS 21 Disclosure




ifrs-full


DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedAbstract


 


Disclosure of effect of insurance contracts initially recognised [abstract]


 


 




ifrs-full


DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedExplanatory


text block


Disclosure of effect of insurance contracts initially recognised [text block]


The disclosure of the effect of insurance contracts initially recognised in the period. [Refer: Insurance contracts [member]]


disclosure: IFRS 17 107 – Effective 2021-01-01




ifrs-full


DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedLineItems


 


Disclosure of effect of insurance contracts initially recognised [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedTable


table


Disclosure of effect of insurance contracts initially recognised [table]


Schedule disclosing information related to the effect of insurance contracts initially recognised in the period.


disclosure: IFRS 17 107 – Effective 2021-01-01




ifrs-full


DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossAbstract


 


Disclosure of effect of overlay approach reclassification on profit or loss [abstract]


 


 




ifrs-full


DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossExplanatory


text block


Disclosure of effect of overlay approach reclassification on profit or loss [text block]


The disclosure of the effect of the overlay approach reclassification on profit or loss.


disclosure: IFRS 4 39L e – Effective on first application of IFRS 9




ifrs-full


DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesAbstract


 


Disclosure of effect of overlay approach reclassification on profit or loss for associates [abstract]


 


 




ifrs-full


DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesExplanatory


text block


Disclosure of effect of overlay approach reclassification on profit or loss for associates [text block]


The disclosure of the effect of the overlay approach reclassification on profit or loss for associates.


disclosure: IFRS 4 39M – Effective on first application of IFRS 9




ifrs-full


DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesLineItems


 


Disclosure of effect of overlay approach reclassification on profit or loss for associates [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesTable


table


Disclosure of effect of overlay approach reclassification on profit or loss for associates [table]


Schedule disclosing information related to the effect of the overlay approach reclassification on profit or loss for associates.


disclosure: IFRS 4 39M – Effective on first application of IFRS 9




ifrs-full


DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesAbstract


 


Disclosure of effect of overlay approach reclassification on profit or loss for joint ventures [abstract]


 


 




ifrs-full


DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesExplanatory


text block


Disclosure of effect of overlay approach reclassification on profit or loss for joint ventures [text block]


The disclosure of the effect of the overlay approach reclassification on profit or loss for joint ventures.


disclosure: IFRS 4 39M – Effective on first application of IFRS 9




ifrs-full


DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesLineItems


 


Disclosure of effect of overlay approach reclassification on profit or loss for joint ventures [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForJointVenturesTable


table


Disclosure of effect of overlay approach reclassification on profit or loss for joint ventures [table]


Schedule disclosing information related to the effect of the overlay approach reclassification on profit or loss for joint ventures.


disclosure: IFRS 4 39M – Effective on first application of IFRS 9




ifrs-full


DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossLineItems


 


Disclosure of effect of overlay approach reclassification on profit or loss [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossTable


table


Disclosure of effect of overlay approach reclassification on profit or loss [table]


Schedule disclosing information related to the effect of the overlay approach reclassification on profit or loss.


disclosure: IFRS 4 39L e – Effective on first application of IFRS 9




ifrs-full


DisclosureOfEffectsOfChangesInParentsOwnershipInterestInSubsidiaryThatDoNotResultInLossOfControlOnEquityAttributableToOwnersOfParentExplanatory


text block


Disclosure of effects of changes in parent’s ownership interest in subsidiary that do not result in loss of control on equity attributable to owners of parent [text block]


The disclosure of a schedule that shows the effects of any changes in the parent’s ownership interest in a subsidiary that do not result in a loss of control on the equity attributable to owners of the parent.


disclosure: IFRS 12 18




ifrs-full


DisclosureOfEmployeeBenefitsExplanatory


text block


Disclosure of employee benefits [text block]


The entire disclosure for employee benefits.


disclosure: IAS 19 Scope




ifrs-full


DisclosureOfEntitysReportableSegmentsExplanatory


text block


Disclosure of entity’s operating segments [text block]


The entire disclosure for operating segments.


disclosure: IFRS 8 Disclosure




ifrs-full


DisclosureOfEventsAfterReportingPeriodExplanatory


text block


Disclosure of events after reporting period [text block]


The entire disclosure for events after the reporting period.


disclosure: IAS 10 Disclosure




ifrs-full


DisclosureOfEvidenceSupportingRecognitionOfDeferredTaxAssetsDependentOnFutureTaxableProfitsAndEntityHasSufferedALossInCurrentOrPrecedingPeriodExplanatory


text


Description of evidence supporting recognition of deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relates


The description of the nature of the evidence supporting the recognition of a deferred tax asset when: (a) the utilisation of the deferred tax asset is dependent on future taxable profits in excess of the profits arising from the reversal of existing taxable temporary differences; and (b) the entity has suffered a loss in either the current or preceding period in the tax jurisdiction to which the deferred tax asset relates. [Refer: Temporary differences [member]; Deferred tax asset when utilisation is dependent on future taxable profits in excess of profits from reversal of taxable temporary differences and entity has suffered loss in jurisdiction to which deferred tax asset relates]


disclosure: IAS 12 82




ifrs-full


DisclosureOfExpensesByNatureExplanatory


text block


Disclosure of expenses by nature [text block]


The disclosure of expenses by nature. [Refer: Expenses, by nature]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfExpensesExplanatory


text block


Disclosure of expenses [text block]


The disclosure of expenses.


common practice: IAS 1 10 e




ifrs-full


DisclosureOfExplorationAndEvaluationAssetsExplanatory


text block


Disclosure of exploration and evaluation assets [text block]


The entire disclosure for exploration and evaluation assets.


disclosure: IFRS 6 Disclosure




ifrs-full


DisclosureOfExtentOfRiskExposureEntityManagesForHedgingRelationshipsDirectlyAffectedByInterestRateBenchmarkReformExplanatory


text block


Disclosure of extent of risk exposure entity manages for hedging relationships directly affected by interest rate benchmark reform [text block]


The disclosure of the extent of the risk exposure the entity manages for hedging relationships directly affected by the interest rate benchmark reform.


disclosure: IFRS 7.24H b




ifrs-full


DisclosureOfExternalCreditExposuresAbstract


 


Disclosure of external credit grades [abstract]


 


 




ifrs-full


DisclosureOfExternalCreditExposuresExplanatory


text block


Disclosure of external credit grades [text block]


The disclosure of external credit grades. [Refer: External credit grades [member]]


example: IFRS 7 IG24 – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01




ifrs-full


DisclosureOfExternalCreditExposuresLineItems


 


Disclosure of external credit grades [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfExternalCreditExposuresTable


table


Disclosure of external credit grades [table]


Schedule disclosing information related to external credit grades.


example: IFRS 7 IG24 – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01




ifrs-full


DisclosureOfFactAndExplanationWhyDisclosureOfInformationForEachBusinessCombinationIsImpracticable


text


Explanation of fact and explanation of why disclosure of information on revenues and profit or loss is impracticable


The explanation of the fact and the reason why the disclosure of information on revenues and profit (loss) of the acquiree since the acquisition date and the combined entity as though the acquisition date for all business combinations that occurred had been as of the beginning of the reporting period is impracticable. [Refer: Business combinations [member]; Revenue]


disclosure: IFRS 3 B64 q




ifrs-full


DisclosureOfFairValueMeasurementExplanatory


text block


Disclosure of fair value measurement [text block]


The entire disclosure for fair value measurement.


disclosure: IFRS 13 Disclosure




ifrs-full


DisclosureOfFairValueMeasurementOfAssetsAbstract


 


Disclosure of fair value measurement of assets [abstract]


 


 




ifrs-full


DisclosureOfFairValueMeasurementOfAssetsExplanatory


text block


Disclosure of fair value measurement of assets [text block]


The disclosure of the fair value measurement of assets.


disclosure: IFRS 13 93




ifrs-full


DisclosureOfFairValueMeasurementOfAssetsLineItems


 


Disclosure of fair value measurement of assets [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfFairValueMeasurementOfAssetsTable


table


Disclosure of fair value measurement of assets [table]


Schedule disclosing information related to the fair value measurement of assets.


disclosure: IFRS 13 93




ifrs-full


DisclosureOfFairValueMeasurementOfEquityAbstract


 


Disclosure of fair value measurement of equity [abstract]


 


 




ifrs-full


DisclosureOfFairValueMeasurementOfEquityExplanatory


text block


Disclosure of fair value measurement of equity [text block]


The disclosure of the fair value measurement of equity.


disclosure: IFRS 13 93




ifrs-full


DisclosureOfFairValueMeasurementOfEquityLineItems


 


Disclosure of fair value measurement of equity [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfFairValueMeasurementOfEquityTable


table


Disclosure of fair value measurement of equity [table]


Schedule disclosing information related to the fair value measurement of equity.


disclosure: IFRS 13 93




ifrs-full


DisclosureOfFairValueMeasurementOfLiabilitiesAbstract


 


Disclosure of fair value measurement of liabilities [abstract]


 


 




ifrs-full


DisclosureOfFairValueMeasurementOfLiabilitiesExplanatory


text block


Disclosure of fair value measurement of liabilities [text block]


The disclosure of the fair value measurement of liabilities.


disclosure: IFRS 13 93




ifrs-full


DisclosureOfFairValueMeasurementOfLiabilitiesLineItems


 


Disclosure of fair value measurement of liabilities [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfFairValueMeasurementOfLiabilitiesTable


table


Disclosure of fair value measurement of liabilities [table]


Schedule disclosing information related to the fair value measurement of liabilities.


disclosure: IFRS 13 93




ifrs-full


DisclosureOfFairValueOfEachInvestmentInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeExplanatory


text block


Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [text block]


The disclosure of the fair value of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income]


disclosure: IFRS 7 11A c




ifrs-full


DisclosureOfFairValueOfFinancialAssetsAndFinancialLiabilitiesAndReclassificationExplanatory


text block


Disclosure of information about possible differences between carrying amount and fair value of contracts described in IFRS 7.29 b and IFRS 7.29 c [text block]


The disclosure of information about the extent of possible differences between the carrying amount and fair value of: (a) investments in equity instruments that do not have a quoted market price in an active market (or derivatives linked to such equity instruments) that are measured at cost because their fair value cannot be measured reliably; and (b) contracts containing a discretionary participation feature if the fair value of that feature cannot be measured reliably.


disclosure: IFRS 7 30 – Expiry date 2021-01-01




ifrs-full


DisclosureOfFairValueOfFinancialInstrumentsExplanatory


text block


Disclosure of fair value of financial instruments [text block]


The disclosure of the fair value of financial instruments. [Refer: Financial instruments, class [member]; At fair value [member]]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract


 


Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [abstract]


 


 




ifrs-full


DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeLineItems


 


Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfFairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeTable


table


Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [table]


Schedule disclosing information related to the fair value of investments in equity instruments designated at fair value through other comprehensive income.


disclosure: IFRS 7 11A c




ifrs-full


DisclosureOfFairValueOfPlanAssetsAbstract


 


Disclosure of fair value of plan assets [abstract]


 


 




ifrs-full


DisclosureOfFairValueOfPlanAssetsExplanatory


text block


Disclosure of fair value of plan assets [text block]


The disclosure of the fair value of defined benefit plan assets. [Refer: Plan assets [member]; Defined benefit plans [member]]


disclosure: IAS 19 142




ifrs-full


DisclosureOfFairValueOfPlanAssetsLineItems


 


Disclosure of fair value of plan assets [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfFairValueOfPlanAssetsTable


table


Disclosure of fair value of plan assets [table]


Schedule disclosing information related to the fair value of defined benefit plan assets.


disclosure: IAS 19 142




ifrs-full


DisclosureOfFairValuesOfItemsUsedAsDeemedCostAbstract


 


Disclosure of fair values of items used as deemed cost [abstract]


 


 




ifrs-full


DisclosureOfFairValuesOfItemsUsedAsDeemedCostExplanatory


text block


Disclosure of fair values of items used as deemed cost [text block]


The disclosure of the fair values used as deemed cost in the entity’s opening IFRS statement of financial position for items of property, plant and equipment, investment property or intangible assets. [Refer: Property, plant and equipment; Investment property; Intangible assets other than goodwill]


disclosure: IFRS 1 30




ifrs-full


DisclosureOfFairValuesOfItemsUsedAsDeemedCostLineItems


 


Disclosure of fair values of items used as deemed cost [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfFairValuesOfItemsUsedAsDeemedCostTable


table


Disclosure of fair values of items used as deemed cost [table]


Schedule disclosing information related to the fair values of items used as deemed cost in the entity’s first IFRS financial statements.


disclosure: IFRS 1 30




ifrs-full


DisclosureOfFeeAndCommissionIncomeExpenseExplanatory


text block


Disclosure of fee and commission income (expense) [text block]


The disclosure of fee and commission income (expense). [Refer: Fee and commission income (expense)]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfFinanceCostExplanatory


text block


Disclosure of finance cost [text block]


The disclosure of finance cost. [Refer: Finance costs]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfFinanceIncomeExpenseExplanatory


text block


Disclosure of finance income (cost) [text block]


The disclosure of finance income (cost). [Refer: Finance income (cost)]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfFinanceIncomeExplanatory


text block


Disclosure of finance income [text block]


The disclosure of finance income. [Refer: Finance income]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfFinancialAssetsAbstract


 


Disclosure of financial assets [abstract]


 


 




ifrs-full


DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract


 


Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [abstract]


 


 




ifrs-full


DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationExplanatory


text block


Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [text block]


The disclosure of designation of financial assets as a result of the amendments to IFRS 9 for prepayment features with negative compensation.


disclosure: IFRS 9 7.2.34




ifrs-full


DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems


 


Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationTable


table


Disclosure of financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation [table]


Schedule disclosing information related to designation of financial assets as a result of the amendments to IFRS 9 for prepayment features with negative compensation.


disclosure: IFRS 9 7.2.34




ifrs-full


DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9Abstract


 


Disclosure of financial assets at date of initial application of IFRS 9 [abstract]


 


 




ifrs-full


DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9Explanatory


text block


Disclosure of financial assets at date of initial application of IFRS 9 [text block]


The disclosure of financial assets at the date of initial application of IFRS 9.


disclosure: IFRS 7 42I




ifrs-full


DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9LineItems


 


Disclosure of financial assets at date of initial application of IFRS 9 [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfFinancialAssetsAtDateOfInitialApplicationOfIFRS9Table


table


Disclosure of financial assets at date of initial application of IFRS 9 [table]


Schedule disclosing information related to financial assets at the date of initial application of IFRS 9.


disclosure: IFRS 7 42I




ifrs-full


DisclosureOfFinancialAssetsExplanatory


text block


Disclosure of financial assets [text block]


The disclosure of financial assets. [Refer: Financial assets]


disclosure: IFRS 7 7




ifrs-full


DisclosureOfFinancialAssetsHeldForTradingExplanatory


text block


Disclosure of financial assets held for trading [text block]


The disclosure of financial assets classified as held for trading. [Refer: Financial assets]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfFinancialAssetsLineItems


 


Disclosure of financial assets [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfFinancialAssetsTable


table


Disclosure of financial assets [table]


Schedule disclosing information related to financial assets.


disclosure: IFRS 7 7




ifrs-full


DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedAbstract


 


Disclosure of financial assets that are either past due or impaired [abstract]


 


 




ifrs-full


DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedExplanatory


text block


Disclosure of financial assets that are either past due or impaired [text block]


The disclosure of financial assets that are either past due or impaired. [Refer: Financial assets]


disclosure: IFRS 7 37 – Expiry date 2021-01-01




ifrs-full


DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedLineItems


 


Disclosure of financial assets that are either past due or impaired [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfFinancialAssetsThatAreEitherPastDueOrImpairedTable


table


Disclosure of financial assets that are either past due or impaired [table]


Schedule disclosing information related to financial assets that are either past due or impaired.


disclosure: IFRS 7 37 – Expiry date 2021-01-01




ifrs-full


DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedAbstract


 


Disclosure of financial assets to which overlay approach is applied [abstract]


 


 




ifrs-full


DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedExplanatory


text block


Disclosure of financial assets to which overlay approach is applied [text block]


The disclosure of financial assets to which the overlay approach is applied.


disclosure: IFRS 4 39L b – Effective on first application of IFRS 9




ifrs-full


DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesAbstract


 


Disclosure of financial assets to which overlay approach is applied for associates [abstract]


 


 




ifrs-full


DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesExplanatory


text block


Disclosure of financial assets to which overlay approach is applied for associates [text block]


The disclosure of financial assets to which the overlay approach is applied for associates.


disclosure: IFRS 4 39M – Effective on first application of IFRS 9




ifrs-full


DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesLineItems


 


Disclosure of financial assets to which overlay approach is applied for associates [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesTable


table


Disclosure of financial assets to which overlay approach is applied for associates [table]


Schedule disclosing information related to the financial assets to which the overlay approach is applied for associates.


disclosure: IFRS 4 39M – Effective on first application of IFRS 9




ifrs-full


DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesAbstract


 


Disclosure of financial assets to which overlay approach is applied for joint ventures [abstract]


 


 




ifrs-full


DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesExplanatory


text block


Disclosure of financial assets to which overlay approach is applied for joint ventures [text block]


The disclosure of financial assets to which the overlay approach is applied for joint ventures.


disclosure: IFRS 4 39M – Effective on first application of IFRS 9




ifrs-full


DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesLineItems


 


Disclosure of financial assets to which overlay approach is applied for joint ventures [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesTable


table


Disclosure of financial assets to which overlay approach is applied for joint ventures [table]


Schedule disclosing information related to the financial assets to which the overlay approach is applied for joint ventures.


disclosure: IFRS 4 39M – Effective on first application of IFRS 9




ifrs-full


DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedLineItems


 


Disclosure of financial assets to which overlay approach is applied [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedTable


table


Disclosure of financial assets to which overlay approach is applied [table]


Schedule disclosing information related to the financial assets to which the overlay approach is applied.


disclosure: IFRS 4 39L b – Effective on first application of IFRS 9




ifrs-full


DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionAbstract


 


Disclosure of transferred financial assets that are not derecognised in their entirety [abstract]


 


 




ifrs-full


DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionExplanatory


text block


Disclosure of transferred financial assets that are not derecognised in their entirety [text block]


The disclosure of transferred financial assets that are not derecognised in their entirety. [Refer: Transferred financial assets that are not derecognised in their entirety [member]]


disclosure: IFRS 7 42D




ifrs-full


DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionLineItems


 


Disclosure of transferred financial assets that are not derecognised in their entirety [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionTable


table


Disclosure of transferred financial assets that are not derecognised in their entirety [table]


Schedule disclosing information related to transferred financial assets that are not derecognised in their entirety.


disclosure: IFRS 7 42D




ifrs-full


DisclosureOfFinancialInstrumentsAbstract


 


Disclosure of detailed information about financial instruments [abstract]


 


 




ifrs-full


DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory


text block


Disclosure of financial instruments at fair value through profit or loss [text block]


The disclosure of financial instruments measured at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfFinancialInstrumentsByTypeOfInterestRateAbstract


 


Disclosure of financial instruments by type of interest rate [abstract]


 


 




ifrs-full


DisclosureOfFinancialInstrumentsByTypeOfInterestRateExplanatory


text block


Disclosure of financial instruments by type of interest rate [text block]


The disclosure of financial instruments by type of interest rate. [Refer: Financial instruments, class [member]]


common practice: IFRS 7 39




ifrs-full


DisclosureOfFinancialInstrumentsByTypeOfInterestRateLineItems


 


Disclosure of financial instruments by type of interest rate [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfFinancialInstrumentsByTypeOfInterestRateTable


table


Disclosure of financial instruments by type of interest rate [table]


Schedule disclosing information related to financial instruments, by type of interest rate.


common practice: IFRS 7 39




ifrs-full


DisclosureOfFinancialInstrumentsDesignatedAtFairValueThroughProfitOrLossExplanatory


text block


Disclosure of financial instruments designated at fair value through profit or loss [text block]


The disclosure of financial instruments designated at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfFinancialInstrumentsExplanatory


text block


Disclosure of financial instruments [text block]


The entire disclosure for financial instruments.


disclosure: IFRS 7 Scope




ifrs-full


DisclosureOfFinancialInstrumentsHeldForTradingExplanatory


text block


Disclosure of financial instruments held for trading [text block]


The disclosure of financial instruments classified as held for trading. [Refer: Financial instruments, class [member]]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfFinancialInstrumentsLineItems


 


Disclosure of detailed information about financial instruments [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfFinancialInstrumentsTable


table


Disclosure of detailed information about financial instruments [table]


Schedule disclosing information related to details of financial instruments.


disclosure: IFRS 7 31, disclosure: IFRS 7 7, disclosure: IFRS 7 35K




ifrs-full


DisclosureOfFinancialLiabilitiesAbstract


 


Disclosure of financial liabilities [abstract]


 


 




ifrs-full


DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract


 


Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [abstract]


 


 




ifrs-full


DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationExplanatory


text block


Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [text block]


The disclosure of designation of financial liabilities as a result of the amendments to IFRS 9 for prepayment features with negative compensation.


disclosure: IFRS 9 7.2.34




ifrs-full


DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationLineItems


 


Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationTable


table


Disclosure of financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation [table]


Schedule disclosing information related to designation of financial liabilities as a result of the amendments to IFRS 9 for prepayment features with negative compensation.


disclosure: IFRS 9 7.2.34




ifrs-full


DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9Abstract


 


Disclosure of financial liabilities at date of initial application of IFRS 9 [abstract]


 


 




ifrs-full


DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9Explanatory


text block


Disclosure of financial liabilities at date of initial application of IFRS 9 [text block]


The disclosure of financial liabilities at the date of initial application of IFRS 9.


disclosure: IFRS 7 42I




ifrs-full


DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9LineItems


 


Disclosure of financial liabilities at date of initial application of IFRS 9 [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9Table


table


Disclosure of financial liabilities at date of initial application of IFRS 9 [table]


Schedule disclosing information related to financial liabilities at the date of initial application of IFRS 9.


disclosure: IFRS 7 42I




ifrs-full


DisclosureOfFinancialLiabilitiesExplanatory


text block


Disclosure of financial liabilities [text block]


The disclosure of financial liabilities. [Refer: Financial liabilities]


disclosure: IFRS 7 7




ifrs-full


DisclosureOfFinancialLiabilitiesHeldForTradingExplanatory


text block


Disclosure of financial liabilities held for trading [text block]


The disclosure of financial liabilities classified as held for trading. [Refer: Financial liabilities]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfFinancialLiabilitiesLineItems


 


Disclosure of financial liabilities [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfFinancialLiabilitiesTable


table


Disclosure of financial liabilities [table]


Schedule disclosing information related to financial liabilities.


disclosure: IFRS 7 7




ifrs-full


DisclosureOfFinancialRiskManagementExplanatory


text block


Disclosure of financial risk management [text block]


The disclosure of the entity’s financial risk management practices and policies.


common practice: IAS 1 10 e




ifrs-full


DisclosureOfFirstTimeAdoptionExplanatory


text block


Disclosure of first-time adoption [text block]


The entire disclosure for the entity’s first-time adoption of International Financial Reporting Standards.


disclosure: IFRS 1 Presentation and Disclosure




ifrs-full


DisclosureOfFormsOfFundingOfStructuredEntityAndTheirWeightedaverageLifeExplanatory


text block


Disclosure of forms of funding of structured entity and their weighted-average life [text block]


The disclosure of the forms of funding (for example, commercial paper or medium-term notes) of structured entities and their weighted-average life.


example: IFRS 12 B26 g




ifrs-full


DisclosureOfGeneralAndAdministrativeExpenseExplanatory


text block


Disclosure of general and administrative expense [text block]


The disclosure of general and administrative expenses. [Refer: Administrative expenses]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfGeneralHedgeAccountingExplanatory


text block


Disclosure of general hedge accounting [text block]


The entire disclosure for general hedge accounting.


disclosure: IFRS 7 Hedge accounting




ifrs-full


DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory


text block


Disclosure of general information about financial statements [text block]


The entire disclosure for general information about financial statements.


disclosure: IAS 1 51




ifrs-full


DisclosureOfGeographicalAreasAbstract


 


Disclosure of geographical areas [abstract]


 


 




ifrs-full


DisclosureOfGeographicalAreasExplanatory


text block


Disclosure of geographical areas [text block]


The disclosure of geographical information.


disclosure: IFRS 8 33




ifrs-full


DisclosureOfGeographicalAreasLineItems


 


Disclosure of geographical areas [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfGeographicalAreasTable


table


Disclosure of geographical areas [table]


Schedule disclosing information related to geographical areas.


disclosure: IFRS 8 33




ifrs-full


DisclosureOfGoingConcernExplanatory


text block


Disclosure of going concern [text block]


The disclosure of the entity’s ability to continue as a going concern.


common practice: IAS 1 10 e




ifrs-full


DisclosureOfGoodwillExplanatory


text block


Disclosure of goodwill [text block]


The disclosure of goodwill. [Refer: Goodwill]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfGoodwillNotAllocatedToCashgeneratingUnitExplanatory


text


Explanation of goodwill not allocated to cash-generating unit


The explanation of the reasons why a portion of the goodwill acquired in a business combination has not been allocated to a cash-generating unit (group of units). [Refer: Goodwill; Cash-generating units [member]; Business combinations [member]]


disclosure: IAS 36 133




ifrs-full


DisclosureOfGovernmentGrantsExplanatory


text block


Disclosure of government grants [text block]


The entire disclosure for government grants.


disclosure: IAS 20 Disclosure




ifrs-full


DisclosureOfHedgeAccountingAbstract


 


Disclosure of detailed information about hedges [abstract]


 


 




ifrs-full


DisclosureOfHedgeAccountingExplanatory


text block


Disclosure of hedge accounting [text block]


The disclosure of hedge accounting.


disclosure: IFRS 7 22 – Expiry date 2021-01-01




ifrs-full


DisclosureOfHedgeAccountingLineItems


 


Disclosure of detailed information about hedges [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfHedgeAccountingTable


table


Disclosure of detailed information about hedges [table]


Schedule disclosing information related to details of hedges.


disclosure: IFRS 7 22 – Expiry date 2021-01-01




ifrs-full


DisclosureOfHowEntityAggregatedInterestsInSimilarEntitiesExplanatory


text block


Disclosure of how entity aggregated interests in similar entities [text block]


The disclosure of how the entity aggregated its interests in similar entities.


disclosure: IFRS 12 B3




ifrs-full


DisclosureOfHyperinflationaryReportingExplanatory


text block


Disclosure of hyperinflationary reporting [text block]


The entire disclosure for financial reporting in hyperinflationary economies.


disclosure: IAS 29 Disclosures




ifrs-full


DisclosureOfImpairmentLossAndReversalOfImpairmentLossAbstract


 


Disclosure of impairment loss and reversal of impairment loss [abstract]


 


 




ifrs-full


DisclosureOfImpairmentLossAndReversalOfImpairmentLossExplanatory


text block


Disclosure of impairment loss and reversal of impairment loss [text block]


The disclosure of impairment loss and the reversal of impairment loss. [Refer: Impairment loss; Reversal of impairment loss]


disclosure: IAS 36 126




ifrs-full


DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems


 


Disclosure of impairment loss and reversal of impairment loss [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfImpairmentLossAndReversalOfImpairmentLossTable


table


Disclosure of impairment loss and reversal of impairment loss [table]


Schedule disclosing information related to impairment loss and the reversal of impairment loss.


disclosure: IAS 36 126




ifrs-full


DisclosureOfImpairmentLossRecognisedOrReversedAbstract


 


Disclosure of impairment loss recognised or reversed for cash-generating unit [abstract]


 


 




ifrs-full


DisclosureOfImpairmentLossRecognisedOrReversedLineItems


 


Disclosure of impairment loss recognised or reversed for cash-generating unit [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfImpairmentLossRecognisedOrReversedTable


table


Disclosure of impairment loss recognised or reversed for cash-generating unit [table]


Schedule disclosing information related to impairment loss recognised or reversed for a cash-generating unit.


disclosure: IAS 36 130 d ii




ifrs-full


DisclosureOfImpairmentOfAssetsExplanatory


text block


Disclosure of impairment of assets [text block]


The entire disclosure for the impairment of assets.


disclosure: IAS 36 Disclosure




ifrs-full


DisclosureOfIncomeTaxExplanatory


text block


Disclosure of income tax [text block]


The entire disclosure for income taxes.


disclosure: IAS 12 Disclosure




ifrs-full


DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedOtherEquityInstrumentsGrantedDuringPeriodExplanatory


text block


Disclosure of indirect measurement of fair value of goods or services received, other equity instruments granted during period [text block]


The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity’s other equity instruments (ie other than share options).


disclosure: IFRS 2 47 b




ifrs-full


DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedSharebasedPaymentArrangementsModifiedDuringPeriodExplanatory


text block


Disclosure of indirect measurement of fair value of goods or services received, share-based payment arrangements modified during period [text block]


The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity’s equity instruments in share-based payment arrangements that were modified.


disclosure: IFRS 2 47 c




ifrs-full


DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory


text block


Disclosure of indirect measurement of fair value of goods or services received, share options granted during period [text block]


The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity’s share options.


disclosure: IFRS 2 47 a




ifrs-full


DisclosureOfInformationAboutActivitiesSubjectToRateRegulationAbstract


 


Disclosure of information about activities subject to rate regulation [abstract]


 


 




ifrs-full


DisclosureOfInformationAboutActivitiesSubjectToRateRegulationExplanatory


text block


Disclosure of information about activities subject to rate regulation [text block]


The disclosure of information about activities subject to rate regulation. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator.


disclosure: IFRS 14 Explanation of activities subject to rate regulation




ifrs-full


DisclosureOfInformationAboutActivitiesSubjectToRateRegulationLineItems


 


Disclosure of information about activities subject to rate regulation [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfInformationAboutActivitiesSubjectToRateRegulationTable


table


Disclosure of information about activities subject to rate regulation [table]


Schedule disclosing information related to activities subject to rate regulation.


disclosure: IFRS 14 Explanation of activities subject to rate regulation




ifrs-full


DisclosureOfInformationAboutAgriculturalProduceAbstract


 


Disclosure of information about agricultural produce [abstract]


 


 




ifrs-full


DisclosureOfInformationAboutAgriculturalProduceExplanatory


text block


Disclosure of information about agricultural produce [text block]


The disclosure of information about agricultural produce. Agricultural produce is the harvested produce of the entity’s biological assets. [Refer: Biological assets]


disclosure: IAS 41 46 b ii




ifrs-full


DisclosureOfInformationAboutAgriculturalProduceLineItems


 


Disclosure of information about agricultural produce [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfInformationAboutAgriculturalProduceTable


table


Disclosure of information about agricultural produce [table]


Schedule disclosing information related to agricultural produce.


disclosure: IAS 41 46 b ii




ifrs-full


DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesAbstract


 


Disclosure of information about amounts recognised in relation to regulatory deferral account balances [abstract]


 


 




ifrs-full


DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesExplanatory


text block


Disclosure of information about amounts recognised in relation to regulatory deferral account balances [text block]


The disclosure of information about amounts recognised in relation to regulatory deferral account balances. [Refer: Regulatory deferral account balances [member]]


disclosure: IFRS 14 Explanation of recognised amounts




ifrs-full


DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesLineItems


 


Disclosure of information about amounts recognised in relation to regulatory deferral account balances [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesTable


table


Disclosure of information about amounts recognised in relation to regulatory deferral account balances [table]


Schedule disclosing information related to amounts recognised in relation to regulatory deferral account balances.


disclosure: IFRS 14 Explanation of recognised amounts




ifrs-full


DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingAbstract


 


Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [abstract]


 


 




ifrs-full


DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingExplanatory


text block


Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [text block]


The disclosure of information about amounts that affected the statement of comprehensive income as a result of hedge accounting.


disclosure: IFRS 7 24C




ifrs-full


DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingLineItems


 


Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingTable


table


Disclosure of information about amounts that affected statement of comprehensive income as result of hedge accounting [table]


Schedule disclosing information related to amounts that affected the statement of comprehensive income as a result of hedge accounting.


disclosure: IFRS 7 24C




ifrs-full


DisclosureOfInformationAboutConsolidatedStructuredEntitiesAbstract


 


Disclosure of information about consolidated structured entities [abstract]


 


 




ifrs-full


DisclosureOfInformationAboutConsolidatedStructuredEntitiesExplanatory


text block


Disclosure of information about consolidated structured entities [text block]


The disclosure of information about consolidated structured entities. [Refer: Consolidated structured entities [member]]


disclosure: IFRS 12 Nature of the risks associated with an entity’s interests in consolidated structured entities




ifrs-full


DisclosureOfInformationAboutConsolidatedStructuredEntitiesLineItems


 


Disclosure of information about consolidated structured entities [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfInformationAboutConsolidatedStructuredEntitiesTable


table


Disclosure of information about consolidated structured entities [table]


Schedule disclosing information related to consolidated structured entities.


disclosure: IFRS 12 Nature of the risks associated with an entity’s interests in consolidated structured entities




ifrs-full


DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossAbstract


 


Disclosure of information about credit exposures designated as measured at fair value through profit or loss [abstract]


 


 




ifrs-full


DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossExplanatory


text block


Disclosure of information about credit exposures designated as measured at fair value through profit or loss [text block]


The disclosure of information about credit exposures designated as measured at fair value through profit or loss.


disclosure: IFRS 7 24G




ifrs-full


DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossLineItems


 


Disclosure of information about credit exposures designated as measured at fair value through profit or loss [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfInformationAboutCreditExposuresDesignatedAsMeasuredAtFairValueThroughProfitOrLossTable


table


Disclosure of information about credit exposures designated as measured at fair value through profit or loss [table]


Schedule disclosing information related to credit exposures designated as measured at fair value through profit or loss.


disclosure: IFRS 7 24G




ifrs-full


DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17Abstract


 


Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [abstract]


 


 




ifrs-full


DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatory


text block


Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [text block]


The disclosure of information about credit risk that arises from contracts within the scope of IFRS 17.


disclosure: IFRS 17 131 – Effective 2021-01-01




ifrs-full


DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17LineItems


 


Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17Table


table


Disclosure of information about credit risk that arises from contracts within scope of IFRS 17 [table]


Schedule disclosing information related to credit risk that arises from contracts within the scope of IFRS 17.


disclosure: IFRS 17 131 – Effective 2021-01-01




ifrs-full


DisclosureOfInformationAboutDefinedBenefitPlansAbstract


 


Disclosure of information about defined benefit plans [abstract]


 


 




ifrs-full


DisclosureOfInformationAboutEmployeesExplanatory


text block


Disclosure of information about employees [text block]


The disclosure of information about employees.


common practice: IAS 1 10 e




ifrs-full


DisclosureOfInformationAboutEntitysHedgingRelationshipsDirectlyAffectedByUncertaintyArisingFromInterestRateBenchmarkReformExplanatory


text block


Disclosure of information about entity’s hedging relationships directly affected by uncertainty arising from interest rate benchmark reform [text block]


The disclosure of information about the entity’s hedging relationships that are directly affected by the uncertainty arising from interest rate benchmark reform.


disclosure: IFRS 7.24H




ifrs-full


DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossAbstract


 


Disclosure of information about expected recognition of contractual service margin in profit or loss [abstract]


 


 




ifrs-full


DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossExplanatory


text block


Disclosure of information about expected recognition of contractual service margin in profit or loss [text block]


The disclosure of information about the expected recognition of the contractual service margin in profit or loss. [Refer: Contractual service margin [member]]


disclosure: IFRS 17 109 – Effective 2021-01-01




ifrs-full


DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossLineItems


 


Disclosure of information about expected recognition of contractual service margin in profit or loss [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfInformationAboutExpectedRecognitionOfContractualServiceMarginInProfitOrLossTable


table


Disclosure of information about expected recognition of contractual service margin in profit or loss [table]


Schedule disclosing information related to the expected recognition of the contractual service margin in profit or loss.


disclosure: IFRS 17 109 – Effective 2021-01-01




ifrs-full


DisclosureOfInformationAboutInterestsInStructuredEntityExplanatory


text block


Disclosure of information about interests in structured entity [text block]


The disclosure of qualitative and quantitative information about the entity’s interests in structured entities, including, but not limited to, the nature, purpose, size and activities of the structured entity and how the structured entity is financed.


disclosure: IFRS 12 26




ifrs-full


DisclosureOfInformationAboutKeyManagementPersonnelExplanatory


text block


Disclosure of information about key management personnel [text block]


The disclosure of information about key management personnel. [Refer: Key management personnel of entity or parent [member]]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfInformationAboutLiquidityArrangementsGuaranteesOrOtherCommitmentsWithThirdPartiesThatMayAffectFairValueOrRiskOfInterestsInStructuredEntitiesExplanatory


text block


Disclosure of information about liquidity arrangements, guarantees or other commitments with third parties that may affect fair value or risk of interests in structured entities [text block]


The disclosure of information about liquidity arrangements, guarantees or other commitments with third parties that may affect the fair value or risk of the entity’s interests in structured entities. [Refer: Guarantees [member]]


example: IFRS 12 B26 e




ifrs-full


DisclosureOfInformationAboutMaturityProfileOfDefinedBenefitObligationExplanatory


text block


Disclosure of information about maturity profile of defined benefit obligation [text block]


The disclosure of information about the maturity profile of a defined benefit obligation. This will include the weighted average duration of the defined benefit obligation and may include other information about the distribution of the timing of benefit payments, such as a maturity analysis of the benefit payments. [Refer: Defined benefit obligation, at present value]


disclosure: IAS 19 147 c




ifrs-full


DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAllocatingTransactionPriceExplanatory


text block


Disclosure of information about methods, inputs and assumptions used for allocating transaction price [text block]


The disclosure of information about the methods, inputs and assumptions used for allocating the transaction price in contracts with customers.


disclosure: IFRS 15 126 c




ifrs-full


DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForAssessingWhetherEstimateOfVariableConsiderationIsConstrainedExplanatory


text block


Disclosure of information about methods, inputs and assumptions used for assessing whether estimate of variable consideration is constrained [text block]


The disclosure of information about the methods, inputs and assumptions used for assessing whether an estimate of variable consideration is constrained.


disclosure: IFRS 15 126 b




ifrs-full


DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForDeterminingTransactionPriceExplanatory


text block


Disclosure of information about methods, inputs and assumptions used for determining transaction price [text block]


The disclosure of information about the methods, inputs and assumptions used for determining the transaction price in contracts with customers.


disclosure: IFRS 15 126 a




ifrs-full


DisclosureOfInformationAboutMethodsInputsAndAssumptionsUsedForMeasuringObligationsForReturnsRefundsAndOtherSimilarObligationsExplanatory


text block


Disclosure of information about methods, inputs and assumptions used for measuring obligations for returns, refunds and other similar obligations [text block]


The disclosure of information about the methods, inputs and assumptions used for measuring obligations for returns, refunds and other similar obligations in contracts with customers.


disclosure: IFRS 15 126 d




ifrs-full


DisclosureOfInformationAboutOverlayApproachForAssociatesAbstract


 


Disclosure of information about overlay approach for associates [abstract]


 


 




ifrs-full


DisclosureOfInformationAboutOverlayApproachForAssociatesExplanatory


text block


Disclosure of information about overlay approach for associates [text block]


The disclosure of information about the overlay approach for associates.


disclosure: IFRS 4 39M – Effective on first application of IFRS 9




ifrs-full


DisclosureOfInformationAboutOverlayApproachForAssociatesLineItems


 


Disclosure of information about overlay approach for associates [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfInformationAboutOverlayApproachForAssociatesTable


table


Disclosure of information about overlay approach for associates [table]


Schedule disclosing information related to the overlay approach for associates.


disclosure: IFRS 4 39M – Effective on first application of IFRS 9




ifrs-full


DisclosureOfInformationAboutOverlayApproachForJointVenturesAbstract


 


Disclosure of information about overlay approach for joint ventures [abstract]


 


 




ifrs-full


DisclosureOfInformationAboutOverlayApproachForJointVenturesExplanatory


text block


Disclosure of information about overlay approach for joint ventures [text block]


The disclosure of information about the overlay approach for joint ventures.


disclosure: IFRS 4 39M – Effective on first application of IFRS 9




ifrs-full


DisclosureOfInformationAboutOverlayApproachForJointVenturesLineItems


 


Disclosure of information about overlay approach for joint ventures [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfInformationAboutOverlayApproachForJointVenturesTable


table


Disclosure of information about overlay approach for joint ventures [table]


Schedule disclosing information related to the overlay approach for joint ventures.


disclosure: IFRS 4 39M – Effective on first application of IFRS 9




ifrs-full


DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesAbstract


 


Disclosure of information about temporary exemption from IFRS 9 for associates [abstract]


 


 




ifrs-full


DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesExplanatory


text block


Disclosure of information about temporary exemption from IFRS 9 for associates [text block]


The disclosure information about the temporary exemption from IFRS 9 for associates.


disclosure: IFRS 4 39J – Expiry date 2021-01-01




ifrs-full


DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesLineItems


 


Disclosure of information about temporary exemption from IFRS 9 for associates [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesTable


table


Disclosure of information about temporary exemption from IFRS 9 for associates [table]


Schedule disclosing information related to the temporary exemption from IFRS 9 for associates.


disclosure: IFRS 4 39J – Expiry date 2021-01-01




ifrs-full


DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesAbstract


 


Disclosure of information about temporary exemption from IFRS 9 for joint ventures [abstract]


 


 




ifrs-full


DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesExplanatory


text block


Disclosure of information about temporary exemption from IFRS 9 for joint ventures [text block]


The disclosure of information about the temporary exemption from IFRS 9 for joint ventures.


disclosure: IFRS 4 39J – Expiry date 2021-01-01




ifrs-full


DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesLineItems


 


Disclosure of information about temporary exemption from IFRS 9 for joint ventures [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForJointVenturesTable


table


Disclosure of information about temporary exemption from IFRS 9 for joint ventures [table]


Schedule disclosing information related to the temporary exemption from IFRS 9 for joint ventures.


disclosure: IFRS 4 39J – Expiry date 2021-01-01




ifrs-full


DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsAbstract


 


Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [abstract]


 


 




ifrs-full


DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsExplanatory


text block


Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [text block]


The disclosure of information about the terms and conditions of hedging instruments and how they affect future cash flows. [Refer: Hedging instruments [member]]


disclosure: IFRS 7 23A




ifrs-full


DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsLineItems


 


Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfInformationAboutTermsAndConditionsOfHedgingInstrumentsAndHowTheyAffectFutureCashFlowsTable


table


Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [table]


Schedule disclosing information related to the terms and conditions of hedging instruments and how they affect future cash flows.


disclosure: IFRS 7 23A




ifrs-full


DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityAbstract


 


Disclosure of information about unconsolidated structured entities controlled by investment entity [abstract]


 


 




ifrs-full


DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityExplanatory


text block


Disclosure of information about unconsolidated structured entities controlled by investment entity [text block]


The disclosure of information about unconsolidated structured entities controlled by an investment entity. [Refer: Disclosure of investment entities [text block]; Unconsolidated structured entities [member]]


disclosure: IFRS 12 19F




ifrs-full


DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityLineItems


 


Disclosure of information about unconsolidated structured entities controlled by investment entity [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfInformationAboutUnconsolidatedStructuredEntitiesControlledByInvestmentEntityTable


table


Disclosure of information about unconsolidated structured entities controlled by investment entity [table]


Schedule disclosing information related to unconsolidated structured entities controlled by the investment entity.


disclosure: IFRS 12 19F




ifrs-full


DisclosureOfInformationAboutUnconsolidatedSubsidiariesAbstract


 


Disclosure of information about unconsolidated subsidiaries [abstract]


 


 




ifrs-full


DisclosureOfInformationAboutUnconsolidatedSubsidiariesExplanatory


text block


Disclosure of information about unconsolidated subsidiaries [text block]


The disclosure of information about unconsolidated subsidiaries. [Refer: Subsidiaries [member]]


disclosure: IFRS 12 19B




ifrs-full


DisclosureOfInformationAboutUnconsolidatedSubsidiariesLineItems


 


Disclosure of information about unconsolidated subsidiaries [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfInformationAboutUnconsolidatedSubsidiariesTable


table


Disclosure of information about unconsolidated subsidiaries [table]


Schedule disclosing information related to unconsolidated subsidiaries.


disclosure: IFRS 12 19B




ifrs-full


DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitAbstract


 


Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [abstract]


 


 




ifrs-full


DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitExplanatory


text block


Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [text block]


The disclosure of information for an individual asset, including goodwill, or a cash-generating unit, for which an impairment loss has been recognised or reversed. [Refer: Goodwill; Impairment loss; Reversal of impairment loss; Cash-generating units [member]]


disclosure: IAS 36 130




ifrs-full


DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitLineItems


 


Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitTable


table


Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [table]


Schedule disclosing information related to an individual asset or a cash-generating unit, for which an impairment loss has been recognised or reversed.


disclosure: IAS 36 130




ifrs-full


DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAbstract


 


Disclosure of information for cash-generating units [abstract]


 


 




ifrs-full


DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesExplanatory


text block


Disclosure of information for cash-generating units [text block]


The disclosure of information for cash-generating units. [Refer: Cash-generating units [member]]


disclosure: IAS 36 134




ifrs-full


DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems


 


Disclosure of information for cash-generating units [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesTable


table


Disclosure of information for cash-generating units [table]


Schedule disclosing information related to cash-generating units.


disclosure: IAS 36 134




ifrs-full


DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionAssetsExplanatory


text block


Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, assets [text block]


The disclosure of information sufficient to permit the reconciliation of classes of assets determined for fair value measurement to the line items in the statement of financial position.


disclosure: IFRS 13 94




ifrs-full


DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionEntitysOwnEquityInstrumentsExplanatory


text block


Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, entity’s own equity instruments [text block]


The disclosure of information sufficient to permit the reconciliation of classes of the entity’s own equity instruments determined for fair value measurement to the line items in the statement of financial position.


disclosure: IFRS 13 94




ifrs-full


DisclosureOfInformationSufficientToPermitReconciliationOfClassesDeterminedForFairValueMeasurementToLineItemsInStatementOfFinancialPositionLiabilitiesExplanatory


text block


Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items in statement of financial position, liabilities [text block]


The disclosure of information sufficient to permit the reconciliation of classes of liabilities determined for fair value measurement to the line items in the statement of financial position.


disclosure: IFRS 13 94




ifrs-full


DisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatory


text block


Disclosure of information that enables users of financial statements to evaluate changes in liabilities arising from financing activities [text block]


The disclosure of information that enables users of financial statements to evaluate changes in liabilities arising from financing activities, including both changes arising from cash flows and non-cash changes. [Refer: Liabilities arising from financing activities]


disclosure: IAS 7 44A




ifrs-full


DisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstract


 


Disclosure of initial application of standards or interpretations [abstract]


 


 




ifrs-full


DisclosureOfInitialApplicationOfStandardsOrInterpretationsLineItems


 


Disclosure of initial application of standards or interpretations [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfInitialApplicationOfStandardsOrInterpretationsTable


table


Disclosure of initial application of standards or interpretations [table]


Schedule disclosing information related to the initial application of standards or interpretations.


disclosure: IAS 8 28




ifrs-full


DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Abstract


 


Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [abstract]


 


 




ifrs-full


DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Explanatory


text block


Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [text block]


The disclosure of the inputs to the methods used to measure contracts within the scope of IFRS 17.


disclosure: IFRS 17 117 a – Effective 2021-01-01




ifrs-full


DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17LineItems


 


Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfInputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Table


table


Disclosure of inputs to methods used to measure contracts within scope of IFRS 17 [table]


Schedule disclosing information related to the inputs to the methods used to measure contracts within the scope of IFRS 17.


disclosure: IFRS 17 117 a – Effective 2021-01-01




ifrs-full


DisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareExplanatory


text


Description of instruments with potential future dilutive effect not included in calculation of diluted earnings per share


The description of instruments (including contingently issuable shares) that could potentially dilute basic earnings per share in the future, but were not included in the calculation of diluted earnings per share because they are antidilutive for the period(s) presented.


disclosure: IAS 33 70 c




ifrs-full


DisclosureOfInsuranceContractsExplanatory


text block


Disclosure of insurance contracts [text block]


The entire disclosure for insurance contracts.


disclosure: IFRS 17 Disclosure – Effective 2021-01-01, disclosure: IFRS 4 Disclosure – Expiry date 2021-01-01




ifrs-full


DisclosureOfInsurancePremiumRevenueExplanatory


text block


Disclosure of insurance premium revenue [text block]


The disclosure of insurance premium revenue. [Refer: Revenue]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfInsuranceRiskExplanatory


text block


Disclosure of insurance risk [text block]


The disclosure of risk, other than financial risk, transferred from the holder of an insurance contract to the issuer.


disclosure: IFRS 4 39 c – Expiry date 2021-01-01




ifrs-full


DisclosureOfIntangibleAssetsAbstract


 


Disclosure of detailed information about intangible assets [abstract]


 


 




ifrs-full


DisclosureOfIntangibleAssetsAndGoodwillExplanatory


text block


Disclosure of intangible assets and goodwill [text block]


The disclosure of intangible assets and goodwill. [Refer: Intangible assets and goodwill]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfIntangibleAssetsExplanatory


text block


Disclosure of intangible assets [text block]


The entire disclosure for intangible assets.


disclosure: IAS 38 Disclosure




ifrs-full


DisclosureOfIntangibleAssetsLineItems


 


Disclosure of detailed information about intangible assets [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfIntangibleAssetsMaterialToEntityAbstract


 


Disclosure of intangible assets material to entity [abstract]


 


 




ifrs-full


DisclosureOfIntangibleAssetsMaterialToEntityExplanatory


text block


Disclosure of intangible assets material to entity [text block]


The disclosure of intangible assets that are material to the entity. [Refer: Intangible assets material to entity]


disclosure: IAS 38 122 b




ifrs-full


DisclosureOfIntangibleAssetsMaterialToEntityLineItems


 


Disclosure of intangible assets material to entity [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfIntangibleAssetsMaterialToEntityTable


table


Disclosure of intangible assets material to entity [table]


Schedule disclosing information related to intangible assets that are material to the entity.


disclosure: IAS 38 122 b




ifrs-full


DisclosureOfIntangibleAssetsTable


table


Disclosure of detailed information about intangible assets [table]


Schedule disclosing information related to details of intangible assets.


disclosure: IAS 38 118




ifrs-full


DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeAbstract


 


Disclosure of intangible assets with indefinite useful life [abstract]


 


 




ifrs-full


DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatory


text block


Disclosure of intangible assets with indefinite useful life [text block]


The disclosure of intangible assets with an indefinite useful life. [Refer: Intangible assets with indefinite useful life]


disclosure: IAS 38 122 a




ifrs-full


DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLineItems


 


Disclosure of intangible assets with indefinite useful life [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeTable


table


Disclosure of intangible assets with indefinite useful life [table]


Schedule disclosing information related to intangible assets with an indefinite useful life.


disclosure: IAS 38 122 a




ifrs-full


DisclosureOfInterestExpenseExplanatory


text block


Disclosure of interest expense [text block]


The disclosure of interest expense. [Refer: Interest expense]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfInterestIncomeExpenseExplanatory


text block


Disclosure of interest income (expense) [text block]


The disclosure of interest income and expense. [Refer: Interest income (expense)]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfInterestIncomeExplanatory


text block


Disclosure of interest income [text block]


The disclosure of interest income. [Refer: Interest income]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfInterestInFundsExplanatory


text block


Disclosure of interest in funds [text block]


The entire disclosure for the entity’s interest in decommissioning, restoration and environmental rehabilitation funds.


disclosure: IFRIC 5 Consensus




ifrs-full


DisclosureOfInterestsInAssociatesExplanatory


text block


Disclosure of interests in associates [text block]


The disclosure of interests in associates. [Refer: Associates [member]]


disclosure: IFRS 12 2 b ii




ifrs-full


DisclosureOfInterestsInJointArrangementsExplanatory


text block


Disclosure of interests in joint arrangements [text block]


The disclosure of interests in joint arrangements. A joint arrangement is an arrangement of which two or more parties have joint control.


disclosure: IFRS 12 2 b ii




ifrs-full


DisclosureOfInterestsInOtherEntitiesExplanatory


text block


Disclosure of interests in other entities [text block]


The entire disclosure for interests in other entities.


disclosure: IFRS 12 1




ifrs-full


DisclosureOfInterestsInSubsidiariesExplanatory


text block


Disclosure of interests in subsidiaries [text block]


The disclosure of interests in subsidiaries. [Refer: Subsidiaries [member]]


disclosure: IFRS 12 2 b i




ifrs-full


DisclosureOfInterestsInUnconsolidatedStructuredEntitiesExplanatory


text block


Disclosure of interests in unconsolidated structured entities [text block]


The disclosure of interests in structured entities that are not controlled by the entity (unconsolidated structured entities). [Refer: Unconsolidated structured entities [member]]


disclosure: IFRS 12 2 b iii




ifrs-full


DisclosureOfInterimFinancialReportingExplanatory


text block


Disclosure of interim financial reporting [text block]


The entire disclosure for interim financial reporting.


disclosure: IAS 34 Content of an interim financial report




ifrs-full


DisclosureOfInternalCreditExposuresAbstract


 


Disclosure of internal credit grades [abstract]


 


 




ifrs-full


DisclosureOfInternalCreditExposuresExplanatory


text block


Disclosure of internal credit grades [text block]


The disclosure of internal credit grades. [Refer: Internal credit grades [member]]


example: IFRS 7 IG25 – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01




ifrs-full


DisclosureOfInternalCreditExposuresLineItems


 


Disclosure of internal credit grades [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfInternalCreditExposuresTable


table


Disclosure of internal credit grades [table]


Schedule disclosing information related to internal credit grades.


example: IFRS 7 IG25 – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01




ifrs-full


DisclosureOfInventoriesExplanatory


text block


Disclosure of inventories [text block]


The entire disclosure for inventories.


disclosure: IAS 2 Disclosure




ifrs-full


DisclosureOfInvestmentContractsLiabilitiesExplanatory


text block


Disclosure of investment contracts liabilities [text block]


The disclosure of investment contracts liabilities. [Refer: Investment contracts liabilities]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfInvestmentEntitiesExplanatory


text block


Disclosure of investment entities [text block]


The disclosure of investment entities. An investment entity is an entity that: (a) obtains funds from one or more investors for the purpose of providing those investor(s) with investment management services; (b) commits to its investor(s) that its business purpose is to invest funds solely for returns from capital appreciation, investment income, or both; and (c) measures and evaluates the performance of substantially all of its investments on a fair value basis.


disclosure: IFRS 12 Investment entity status




ifrs-full


DisclosureOfInvestmentPropertyAbstract


 


Disclosure of detailed information about investment property [abstract]


 


 




ifrs-full


DisclosureOfInvestmentPropertyExplanatory


text block


Disclosure of investment property [text block]


The entire disclosure for investment property.


disclosure: IAS 40 Disclosure




ifrs-full


DisclosureOfInvestmentPropertyLineItems


 


Disclosure of detailed information about investment property [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfInvestmentPropertyTable


table


Disclosure of detailed information about investment property [table]


Schedule disclosing information related to details of investment property.


disclosure: IAS 40 32A




ifrs-full


DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory


text block


Disclosure of investments accounted for using equity method [text block]


The disclosure of investments accounted for using the equity method. [Refer: Investments accounted for using equity method]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory


text block


Disclosure of investments other than investments accounted for using equity method [text block]


The disclosure of investments other than investments accounted for using the equity method. [Refer: Investments other than investments accounted for using equity method]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfIssuedCapitalExplanatory


text block


Disclosure of issued capital [text block]


The disclosure of issued capital. [Refer: Issued capital]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfJointOperationsAbstract


 


Disclosure of joint operations [abstract]


 


 




ifrs-full


DisclosureOfJointOperationsExplanatory


text block


Disclosure of joint operations [text block]


The disclosure of joint operations. [Refer: Joint operations [member]]


disclosure: IFRS 12 B4 c




ifrs-full


DisclosureOfJointOperationsLineItems


 


Disclosure of joint operations [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfJointOperationsTable


table


Disclosure of joint operations [table]


Schedule disclosing information related to joint operations.


disclosure: IFRS 12 B4 c




ifrs-full


DisclosureOfJointVenturesAbstract


 


Disclosure of joint ventures [abstract]


 


 




ifrs-full


DisclosureOfJointVenturesExplanatory


text block


Disclosure of joint ventures [text block]


The disclosure of joint ventures. [Refer: Joint ventures [member]]


disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 b




ifrs-full


DisclosureOfJointVenturesLineItems


 


Disclosure of joint ventures [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfJointVenturesTable


table


Disclosure of joint ventures [table]


Schedule disclosing information related to joint ventures.


disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 b




ifrs-full


DisclosureOfLeasePrepaymentsExplanatory


text block


Disclosure of lease prepayments [text block]


The disclosure of lease prepayments. [Refer: Prepayments]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfLeasesExplanatory


text block


Disclosure of leases [text block]


The entire disclosure for leases.


disclosure: IFRS 16 Presentation, disclosure: IFRS 16 Disclosure




ifrs-full


DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAbstract


 


Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [abstract]


 


 




ifrs-full


DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementExplanatory


text block


Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [text block]


The disclosure of liabilities measured at fair value and issued with an inseparable third-party credit enhancement. [Refer: Liabilities measured at fair value and issued with inseparable third-party credit enhancement [member]]


disclosure: IFRS 13 98




ifrs-full


DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementLineItems


 


Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementTable


table


Disclosure of liabilities measured at fair value and issued with inseparable third-party credit enhancement [table]


Schedule disclosing information related to liabilities measured at fair value and issued with inseparable third-party credit enhancement.


disclosure: IFRS 13 98




ifrs-full


DisclosureOfLiquidityRiskExplanatory


text block


Disclosure of liquidity risk [text block]


The disclosure of liquidity risk. [Refer: Liquidity risk [member]]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfLiquidityRiskOfInsuranceContractsExplanatory


text block


Disclosure of liquidity risk of insurance contracts [text block]


The disclosure of information about the liquidity risk of insurance contracts. [Refer: Liquidity risk [member]; Types of insurance contracts [member]]


disclosure: IFRS 4 39 d – Expiry date 2021-01-01




ifrs-full


DisclosureOfLoansAndAdvancesToBanksExplanatory


text block


Disclosure of loans and advances to banks [text block]


The disclosure of loans and advances to banks. [Refer: Loans and advances to banks]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfLoansAndAdvancesToCustomersExplanatory


text block


Disclosure of loans and advances to customers [text block]


The disclosure of loans and advances to customers. [Refer: Loans and advances to customers]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfMajorCustomersAbstract


 


Disclosure of major customers [abstract]


 


 




ifrs-full


DisclosureOfMajorCustomersLineItems


 


Disclosure of major customers [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfMajorCustomersTable


table


Disclosure of major customers [table]


Schedule disclosing information related to the entity’s major customers.


disclosure: IFRS 8 34




ifrs-full


DisclosureOfMarketRiskExplanatory


text block


Disclosure of market risk [text block]


The disclosure of market risk. [Refer: Market risk [member]]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfMarketRiskOfInsuranceContractsExplanatory


text block


Disclosure of market risk of insurance contracts [text block]


The disclosure of information about the market risk of insurance contracts. [Refer: Market risk [member]; Types of insurance contracts [member]]


disclosure: IFRS 4 39 d – Expiry date 2021-01-01




ifrs-full


DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesAbstract


 


Disclosure of maturity analysis for derivative financial liabilities [abstract]


 


 




ifrs-full


DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesLineItems


 


Disclosure of maturity analysis for derivative financial liabilities [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesTable


table


Disclosure of maturity analysis for derivative financial liabilities [table]


Schedule disclosing information related to the maturity analysis for derivative financial liabilities.


disclosure: IFRS 7 39 b




ifrs-full


DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskAbstract


 


Disclosure of maturity analysis for financial assets held for managing liquidity risk [abstract]


 


 




ifrs-full


DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskExplanatory


text block


Disclosure of maturity analysis for financial assets held for managing liquidity risk [text block]


The disclosure of a maturity analysis for financial assets held for managing liquidity risk. [Refer: Financial assets; Liquidity risk [member]]


disclosure: IFRS 7 B11E




ifrs-full


DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskLineItems


 


Disclosure of maturity analysis for financial assets held for managing liquidity risk [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskTable


table


Disclosure of maturity analysis for financial assets held for managing liquidity risk [table]


Schedule disclosing information related to the maturity analysis for financial assets held for managing liquidity risk.


disclosure: IFRS 7 B11E




ifrs-full


DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17Abstract


 


Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [abstract]


 


 




ifrs-full


DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatory


text block


Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [text block]


The disclosure of the maturity analysis for liquidity risk that arises from contracts within the scope of IFRS 17.


disclosure: IFRS 17 132 b – Effective 2021-01-01




ifrs-full


DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17LineItems


 


Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17Table


table


Disclosure of maturity analysis for liquidity risk that arises from contracts within scope of IFRS 17 [table]


Schedule disclosing information related to the maturity analysis for liquidity risk that arises from contracts within the scope of IFRS 17.


disclosure: IFRS 17 132 b – Effective 2021-01-01




ifrs-full


DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesAbstract


 


Disclosure of maturity analysis for non-derivative financial liabilities [abstract]


 


 




ifrs-full


DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesLineItems


 


Disclosure of maturity analysis for non-derivative financial liabilities [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesTable


table


Disclosure of maturity analysis for non-derivative financial liabilities [table]


Schedule disclosing information related to the maturity analysis for non-derivative financial liabilities.


disclosure: IFRS 7 39 a




ifrs-full


DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableAbstract


 


Disclosure of maturity analysis of finance lease payments receivable [abstract]


 


 




ifrs-full


DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableExplanatory


text block


Disclosure of maturity analysis of finance lease payments receivable [text block]


The disclosure of a maturity analysis of finance lease payments receivable. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset.


disclosure: IFRS 16 94




ifrs-full


DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableLineItems


 


Disclosure of maturity analysis of finance lease payments receivable [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableTable


table


Disclosure of maturity analysis of finance lease payments receivable [table]


Schedule disclosing information related to the maturity analysis of finance lease payments receivable.


disclosure: IFRS 16 94




ifrs-full


DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsAbstract


 


Disclosure of maturity analysis of operating lease payments [abstract]


 


 




ifrs-full


DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory


text block


Disclosure of maturity analysis of operating lease payments [text block]


The disclosure of a maturity analysis of operating lease payments. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset.


disclosure: IFRS 16 97




ifrs-full


DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsLineItems


 


Disclosure of maturity analysis of operating lease payments [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsTable


table


Disclosure of maturity analysis of operating lease payments [table]


Schedule disclosing information related to the maturity analysis of operating lease payments.


disclosure: IFRS 16 97




ifrs-full


DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsExplanatory


text block


Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [text block]


The disclosure of a maturity analysis of the undiscounted cash outflows that would or may be required to repurchase derecognised financial assets or other amounts payable to the transferee in respect of transferred assets, showing the remaining contractual maturities of the entity’s continuing involvement. [Refer: Undiscounted cash outflow required to repurchase derecognised financial assets; Other amounts payable to transferee in respect of transferred assets]


disclosure: IFRS 7 42E e




ifrs-full


DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsAbstract


 


Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [abstract]


 


 




ifrs-full


DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsLineItems


 


Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsTable


table


Disclosure of maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to transferee in respect of transferred assets [table]


Schedule disclosing information related to the maturity analysis of undiscounted cash outflows to repurchase derecognised financial assets or amounts payable to the transferee in respect of the transferred assets.


disclosure: IFRS 7 42E e




ifrs-full


DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsAbstract


 


Disclosure of nature and extent of risks arising from financial instruments [abstract]


 


 




ifrs-full


DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsExplanatory


text block


Disclosure of nature and extent of risks arising from financial instruments [text block]


The disclosure of information that enables users of financial statements to evaluate the nature and extent of risks arising from financial instruments to which the entity is exposed. [Refer: Financial instruments, class [member]]


disclosure: IFRS 7 31




ifrs-full


DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsLineItems


 


Disclosure of nature and extent of risks arising from financial instruments [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsTable


table


Disclosure of nature and extent of risks arising from financial instruments [table]


Schedule disclosing information related to the nature and extent of risks arising from financial instruments.


disclosure: IFRS 7 33, disclosure: IFRS 7 34




ifrs-full


DisclosureOfNatureAndExtentOfRisksArisingFromInsuranceContractsExplanatory


text block


Disclosure of nature and extent of risks arising from insurance contracts [text block]


The disclosure of information to evaluate the nature and extent of risks arising from insurance contracts. [Refer: Types of insurance contracts [member]]


disclosure: IFRS 4 38 – Expiry date 2021-01-01




ifrs-full


DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17Abstract


 


Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [abstract]


 


 




ifrs-full


DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17Explanatory


text block


Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [text block]


The disclosure of the nature and extent of risks that arise from contracts within the scope of IFRS 17.


disclosure: IFRS 17 124 – Effective 2021-01-01, disclosure: IFRS 17 125 – Effective 2021-01-01




ifrs-full


DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17LineItems


 


Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17Table


table


Disclosure of nature and extent of risks that arise from contracts within scope of IFRS 17 [table]


Schedule disclosing information related to the nature and extent of risks that arise from contracts within the scope of IFRS 17.


disclosure: IFRS 17 124 – Effective 2021-01-01, disclosure: IFRS 17 125 – Effective 2021-01-01




ifrs-full


DisclosureOfNatureOfPotentialIncomeTaxConsequencesThatWouldResultFromPaymentOfDividendExplanatory


text


Description of nature of potential income tax consequences that would result from payment of dividend


The description of the nature of the potential income tax consequences that would result from the payment of dividends to the entity’s shareholders in jurisdictions such as those where income taxes are payable at a higher or lower rate if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity, or where income taxes may be refundable or payable if part or all of the net profit or retained earnings is paid out as a dividend to shareholders of the entity. [Refer: Retained earnings]


disclosure: IAS 12 82A




ifrs-full


DisclosureOfNetAssetValueAttributableToUnitholdersExplanatory


text block


Disclosure of net asset value attributable to unit-holders [text block]


The disclosure of the net asset value attributable to unit-holders.


common practice: IAS 1 10 e




ifrs-full


DisclosureOfNetDefinedBenefitLiabilityAssetAbstract


 


Disclosure of net defined benefit liability (asset) [abstract]


 


 




ifrs-full


DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory


text block


Disclosure of net defined benefit liability (asset) [text block]


The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]


disclosure: IAS 19 140 a




ifrs-full


DisclosureOfNetDefinedBenefitLiabilityAssetLineItems


 


Disclosure of net defined benefit liability (asset) [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfNetDefinedBenefitLiabilityAssetTable


table


Disclosure of net defined benefit liability (asset) [table]


Schedule disclosing information related to the net defined benefit liability (asset).


disclosure: IAS 19 140 a




ifrs-full


DisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsAbstract


 


Disclosure of net, gross and reinsurer’s share for amounts arising from insurance contracts [abstract]


 


 




ifrs-full


DisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsExplanatory


text block


Disclosure of net, gross and reinsurer’s share for amounts arising from insurance contracts [text block]


The disclosure of the net and gross amounts and the reinsurer’s share for amounts arising from insurance contracts. [Refer: Types of insurance contracts [member]]


common practice: IFRS 4 Disclosure – Expiry date 2021-01-01




ifrs-full


DisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsLineItems


 


Disclosure of net, gross and reinsurer’s share for amounts arising from insurance contracts [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfNetGrossAndReinsurersShareForAmountsArisingFromInsuranceContractsTable


table


Disclosure of net, gross and reinsurer’s share for amounts arising from insurance contracts [table]


Schedule disclosing information related to the net and gross amounts and to the reinsurer’s share for amounts arising from insurance contracts.


common practice: IFRS 4 Disclosure – Expiry date 2021-01-01




ifrs-full


DisclosureOfNonadjustingEventsAfterReportingPeriodAbstract


 


Disclosure of non-adjusting events after reporting period [abstract]


 


 




ifrs-full


DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory


text block


Disclosure of non-adjusting events after reporting period [text block]


The disclosure of non-adjusting events after the reporting period. [Refer: Non-adjusting events after reporting period [member]]


disclosure: IAS 10 21




ifrs-full


DisclosureOfNonadjustingEventsAfterReportingPeriodLineItems


 


Disclosure of non-adjusting events after reporting period [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfNonadjustingEventsAfterReportingPeriodTable


table


Disclosure of non-adjusting events after reporting period [table]


Schedule disclosing information related to non-adjusting events after the reporting period.


disclosure: IAS 10 21




ifrs-full


DisclosureOfNoncontrollingInterestsExplanatory


text block


Disclosure of non-controlling interests [text block]


The disclosure of non-controlling interests. [Refer: Non-controlling interests]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory


text block


Disclosure of non-current assets held for sale and discontinued operations [text block]


The entire disclosure for non-current assets held for sale and discontinued operations.


disclosure: IFRS 5 Presentation and Disclosure




ifrs-full


DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory


text block


Disclosure of non-current assets or disposal groups classified as held for sale [text block]


The disclosure of non-current assets or disposal groups classified as held for sale. [Refer: Non-current assets or disposal groups classified as held for sale]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfNotesAndOtherExplanatoryInformationExplanatory


text block


Disclosure of notes and other explanatory information [text block]


The disclosure of notes and other explanatory information as part of a complete set of financial statements.


disclosure: IAS 1 10 e




ifrs-full


DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory


text block


Disclosure of number and weighted average exercise prices of other equity instruments [text block]


The disclosure of the number and weighted average exercise prices of other equity instruments (ie other than share options).


common practice: IFRS 2 45




ifrs-full


DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory


text block


Disclosure of number and weighted average exercise prices of share options [text block]


The disclosure of the number and weighted average exercise prices of share options. [Refer: Weighted average [member]]


disclosure: IFRS 2 45 b




ifrs-full


DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsAbstract


 


Disclosure of number and weighted average remaining contractual life of outstanding share options [abstract]


 


 




ifrs-full


DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsExplanatory


text block


Disclosure of number and weighted average remaining contractual life of outstanding share options [text block]


The disclosure of the number and weighted average remaining contractual life of outstanding share options. [Refer: Weighted average [member]]


disclosure: IFRS 2 45 d




ifrs-full


DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsLineItems


 


Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsTable


table


Disclosure of number and weighted average remaining contractual life of outstanding share options [table]


Schedule disclosing information related to the number and weighted average remaining contractual life of outstanding share options.


disclosure: IFRS 2 45 d




ifrs-full


DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalAbstract


 


Disclosure of objectives, policies and processes for managing capital [abstract]


 


 




ifrs-full


DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory


text block


Disclosure of objectives, policies and processes for managing capital [text block]


The disclosure of information that enables users of financial statements to evaluate the entity’s objectives, policies and processes for managing capital.


disclosure: IAS 1 134




ifrs-full


DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalLineItems


 


Disclosure of objectives, policies and processes for managing capital [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalTable


table


Disclosure of objectives, policies and processes for managing capital [table]


Schedule disclosing information related to the objectives, policies and processes for managing capital.


disclosure: IAS 1 136




ifrs-full


DisclosureOfOffsettingOfFinancialAssetsAbstract


 


Disclosure of offsetting of financial assets [abstract]


 


 




ifrs-full


DisclosureOfOffsettingOfFinancialAssetsAndFinancialLiabilitiesExplanatory


text block


Disclosure of offsetting of financial assets and financial liabilities [text block]


The disclosure of the offsetting of financial assets and financial liabilities. [Refer: Financial assets; Financial liabilities]


disclosure: IFRS 7 Offsetting financial assets and financial liabilities




ifrs-full


DisclosureOfOffsettingOfFinancialAssetsExplanatory


text block


Disclosure of offsetting of financial assets [text block]


The disclosure of the offsetting of financial assets. [Refer: Financial assets]


disclosure: IFRS 7 13C




ifrs-full


DisclosureOfOffsettingOfFinancialAssetsLineItems


 


Disclosure of offsetting of financial assets [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfOffsettingOfFinancialAssetsTable


table


Disclosure of offsetting of financial assets [table]


Schedule disclosing information related to the offsetting of financial assets.


disclosure: IFRS 7 13C




ifrs-full


DisclosureOfOffsettingOfFinancialLiabilitiesAbstract


 


Disclosure of offsetting of financial liabilities [abstract]


 


 




ifrs-full


DisclosureOfOffsettingOfFinancialLiabilitiesExplanatory


text block


Disclosure of offsetting of financial liabilities [text block]


The disclosure of the offsetting of financial liabilities. [Refer: Financial liabilities]


disclosure: IFRS 7 13C




ifrs-full


DisclosureOfOffsettingOfFinancialLiabilitiesLineItems


 


Disclosure of offsetting of financial liabilities [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfOffsettingOfFinancialLiabilitiesTable


table


Disclosure of offsetting of financial liabilities [table]


Schedule disclosing information related to the offsetting of financial liabilities.


disclosure: IFRS 7 13C




ifrs-full


DisclosureOfOperatingSegmentsAbstract


 


Disclosure of operating segments [abstract]


 


 




ifrs-full


DisclosureOfOperatingSegmentsExplanatory


text block


Disclosure of operating segments [text block]


The disclosure of operating segments. [Refer: Operating segments [member]]


disclosure: IFRS 8 23




ifrs-full


DisclosureOfOperatingSegmentsLineItems


 


Disclosure of operating segments [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfOperatingSegmentsTable


table


Disclosure of operating segments [table]


Schedule disclosing information related to operating segments.


disclosure: IFRS 8 23




ifrs-full


DisclosureOfOtherAssetsExplanatory


text block


Disclosure of other assets [text block]


The disclosure of other assets. [Refer: Other assets]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfOtherCurrentAssetsExplanatory


text block


Disclosure of other current assets [text block]


The disclosure of other current assets. [Refer: Other current assets]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfOtherCurrentLiabilitiesExplanatory


text block


Disclosure of other current liabilities [text block]


The disclosure of other current liabilities. [Refer: Other current liabilities]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfOtherLiabilitiesExplanatory


text block


Disclosure of other liabilities [text block]


The disclosure of other liabilities. [Refer: Other liabilities]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfOtherNoncurrentAssetsExplanatory


text block


Disclosure of other non-current assets [text block]


The disclosure of other non-current assets. [Refer: Other non-current assets]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfOtherNoncurrentLiabilitiesExplanatory


text block


Disclosure of other non-current liabilities [text block]


The disclosure of other non-current liabilities. [Refer: Other non-current liabilities]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfOtherOperatingExpenseExplanatory


text block


Disclosure of other operating expense [text block]


The disclosure of other operating expense. [Refer: Other operating income (expense)]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfOtherOperatingIncomeExpenseExplanatory


text block


Disclosure of other operating income (expense) [text block]


The disclosure of other operating income or expense. [Refer: Other operating income (expense)]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfOtherOperatingIncomeExplanatory


text block


Disclosure of other operating income [text block]


The disclosure of other operating income. [Refer: Other operating income (expense)]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfOtherProvisionsAbstract


 


Disclosure of other provisions [abstract]


 


 




ifrs-full


DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory


text block


Disclosure of other provisions, contingent liabilities and contingent assets [text block]


The entire disclosure for other provisions, contingent liabilities and contingent assets.


disclosure: IAS 37 Disclosure




ifrs-full


DisclosureOfOtherProvisionsExplanatory


text block


Disclosure of other provisions [text block]


The disclosure of other provisions. [Refer: Other provisions]


disclosure: IAS 37 84




ifrs-full


DisclosureOfOtherProvisionsLineItems


 


Disclosure of other provisions [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfOtherProvisionsTable


table


Disclosure of other provisions [table]


Schedule disclosing information related to other provisions.


disclosure: IAS 37 84




ifrs-full


DisclosureOfPerformanceObligationsAbstract


 


Disclosure of performance obligations [abstract]


 


 




ifrs-full


DisclosureOfPerformanceObligationsExplanatory


text block


Disclosure of performance obligations [text block]


The disclosure of performance obligations in contracts with customers. [Refer: Performance obligations [member]]


disclosure: IFRS 15 119




ifrs-full


DisclosureOfPerformanceObligationsLineItems


 


Disclosure of performance obligations [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfPerformanceObligationsTable


table


Disclosure of performance obligations [table]


Schedule disclosing information related to performance obligations in contracts with customers.


disclosure: IFRS 15 119




ifrs-full


DisclosureOfPrepaymentsAndOtherAssetsExplanatory


text block


Disclosure of prepayments and other assets [text block]


The disclosure of prepayments and other assets. [Refer: Other assets; Prepayments]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfProductsAndServicesAbstract


 


Disclosure of products and services [abstract]


 


 




ifrs-full


DisclosureOfProductsAndServicesExplanatory


text block


Disclosure of products and services [text block]


The disclosure of the entity’s products and services. [Refer: Products and services [member]]


disclosure: IFRS 8 32




ifrs-full


DisclosureOfProductsAndServicesLineItems


 


Disclosure of products and services [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfProductsAndServicesTable


table


Disclosure of products and services [table]


Schedule disclosing information related to the entity’s products and services.


disclosure: IFRS 8 32




ifrs-full


DisclosureOfProfitLossFromOperatingActivitiesExplanatory


text block


Disclosure of profit (loss) from operating activities [text block]


The disclosure of profit (loss) from operating activities. [Refer: Profit (loss) from operating activities]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfPropertyPlantAndEquipmentAbstract


 


Disclosure of detailed information about property, plant and equipment [abstract]


 


 




ifrs-full


DisclosureOfPropertyPlantAndEquipmentExplanatory


text block


Disclosure of property, plant and equipment [text block]


The entire disclosure for property, plant and equipment.


disclosure: IAS 16 Disclosure




ifrs-full


DisclosureOfPropertyPlantAndEquipmentLineItems


 


Disclosure of detailed information about property, plant and equipment [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfPropertyPlantAndEquipmentTable


table


Disclosure of detailed information about property, plant and equipment [table]


Schedule disclosing information related to details of property, plant and equipment.


disclosure: IAS 16 73




ifrs-full


DisclosureOfProvisionMatrixAbstract


 


Disclosure of provision matrix [abstract]


 


 




ifrs-full


DisclosureOfProvisionMatrixExplanatory


text block


Disclosure of provision matrix [text block]


The disclosure of the provision matrix.


example: IFRS 7 35N




ifrs-full


DisclosureOfProvisionMatrixLineItems


 


Disclosure of provision matrix [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfProvisionMatrixTable


table


Disclosure of provision matrix [table]


Schedule disclosing information related to the provision matrix.


example: IFRS 7 35N




ifrs-full


DisclosureOfProvisionsExplanatory


text block


Disclosure of provisions [text block]


The disclosure of provisions. [Refer: Provisions]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfQuantitativeInformationAboutLeasesForLesseeAbstract


 


Disclosure of quantitative information about leases for lessee [abstract]


 


 




ifrs-full


DisclosureOfQuantitativeInformationAboutLeasesForLessorAbstract


 


Disclosure of quantitative information about leases for lessor [abstract]


 


 




ifrs-full


DisclosureOfQuantitativeInformationAboutRightofuseAssetsAbstract


 


Disclosure of quantitative information about right-of-use assets [abstract]


 


 




ifrs-full


DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory


text block


Disclosure of quantitative information about right-of-use assets [text block]


The disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets]


disclosure: IFRS 16 53




ifrs-full


DisclosureOfQuantitativeInformationAboutRightofuseAssetsLineItems


 


Disclosure of quantitative information about right-of-use assets [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfQuantitativeInformationAboutRightofuseAssetsTable


table


Disclosure of quantitative information about right-of-use assets [table]


Schedule disclosing information related to right-of-use assets.


disclosure: IFRS 16 53




ifrs-full


DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsAbstract


 


Disclosure of range of exercise prices of outstanding share options [abstract]


 


 




ifrs-full


DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory


text block


Disclosure of range of exercise prices of outstanding share options [text block]


The disclosure of the range of exercise prices for outstanding share options.


disclosure: IFRS 2 45 d




ifrs-full


DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsLineItems


 


Disclosure of range of exercise prices of outstanding share options [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsTable


table


Disclosure of range of exercise prices of outstanding share options [table]


Schedule disclosing information related to the range of exercise prices of outstanding share options.


disclosure: IFRS 2 45 d




ifrs-full


DisclosureOfRankingAndAmountsOfPotentialLossesInStructuredEntitiesBorneByPartiesWhoseInterestsRankLowerThanEntitysInterestsExplanatory


text block


Disclosure of ranking and amounts of potential losses in structured entities borne by parties whose interests rank lower than entity’s interests [text block]


The disclosure of the ranking and amounts of potential losses in structured entities borne by parties whose interests rank lower than entity’s interests in the structured entities.


example: IFRS 12 B26 d




ifrs-full


DisclosureOfReclassificationOfFinancialAssetsAbstract


 


Disclosure of reclassification of financial assets [abstract]


 


 




ifrs-full


DisclosureOfReclassificationOfFinancialAssetsExplanatory


text block


Disclosure of reclassification of financial assets [text block]


The disclosure of information about the reclassification of financial assets. [Refer: Financial assets]


disclosure: IFRS 7 12B




ifrs-full


DisclosureOfReclassificationOfFinancialAssetsLineItems


 


Disclosure of reclassification of financial assets [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfReclassificationOfFinancialAssetsTable


table


Disclosure of reclassification of financial assets [table]


Schedule disclosing information related to the reclassification of financial assets.


disclosure: IFRS 7 12B




ifrs-full


DisclosureOfReclassificationOfFinancialInstrumentsExplanatory


text block


Disclosure of reclassification of financial instruments [text block]


The disclosure of the reclassification of financial instruments. [Refer: Financial instruments, class [member]]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfReclassificationsOrChangesInPresentationAbstract


 


Disclosure of reclassifications or changes in presentation [abstract]


 


 




ifrs-full


DisclosureOfReclassificationsOrChangesInPresentationExplanatory


text block


Disclosure of reclassifications or changes in presentation [text block]


The disclosure of reclassifications or changes in the presentation of items in the financial statements.


disclosure: IAS 1 41




ifrs-full


DisclosureOfReclassificationsOrChangesInPresentationLineItems


 


Disclosure of reclassifications or changes in presentation [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfReclassificationsOrChangesInPresentationTable


table


Disclosure of reclassifications or changes in presentation [table]


Schedule disclosing information related to reclassifications or changes in presentation.


disclosure: IAS 1 41




ifrs-full


DisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromAccountingForInvestmentAtCostOrInAccordanceWithIFRS9ToAccountingForAssetsAndLiabilitiesExplanatory


text block


Disclosure of reconciliation between investment derecognised and assets and liabilities recognised, transition from accounting for investment at cost or in accordance with IFRS 9 to accounting for assets and liabilities [text block]


The disclosure of the reconciliation between the investment derecognised and the assets and liabilities recognised on the transition from accounting for investment at cost or in accordance with IFRS 9 to accounting for assets and liabilities.


disclosure: IFRS 11 C12 b




ifrs-full


DisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromEquityMethodToAccountingForAssetsAndLiabilitiesExplanatory


text block


Disclosure of reconciliation between investment derecognised and assets and liabilities recognised, transition from equity method to accounting for assets and liabilities [text block]


The disclosure of the reconciliation between the investment derecognised and the assets and liabilities recognised on the transition from the equity method to accounting for assets and liabilities.


disclosure: IFRS 11 C10




ifrs-full


DisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract


 


Disclosure of reconciliation of changes in biological assets [abstract]


 


 




ifrs-full


DisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory


text block


Disclosure of reconciliation of changes in biological assets [text block]


The disclosure of the reconciliation of changes in biological assets. [Refer: Biological assets]


disclosure: IAS 41 50




ifrs-full


DisclosureOfReconciliationOfChangesInBiologicalAssetsLineItems


 


Disclosure of reconciliation of changes in biological assets [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfReconciliationOfChangesInBiologicalAssetsTable


table


Disclosure of reconciliation of changes in biological assets [table]


Schedule disclosing information related to the reconciliation of changes in biological assets.


disclosure: IAS 41 50




ifrs-full


DisclosureOfReconciliationOfChangesInGoodwillAbstract


 


Disclosure of reconciliation of changes in goodwill [abstract]


 


 




ifrs-full


DisclosureOfReconciliationOfChangesInGoodwillExplanatory


text block


Disclosure of reconciliation of changes in goodwill [text block]


The disclosure of the reconciliation of changes in goodwill. [Refer: Goodwill]


disclosure: IFRS 3 B67 d




ifrs-full


DisclosureOfReconciliationOfChangesInGoodwillLineItems


 


Disclosure of reconciliation of changes in goodwill [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfReconciliationOfChangesInGoodwillTable


table


Disclosure of reconciliation of changes in goodwill [table]


Schedule disclosing information related to the reconciliation of changes in goodwill.


disclosure: IFRS 3 B67 d




ifrs-full


DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsAbstract


 


Disclosure of reconciliation of changes in insurance contracts by components [abstract]


 


 




ifrs-full


DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsExplanatory


text block


Disclosure of reconciliation of changes in insurance contracts by components [text block]


The disclosure of the reconciliation of changes in insurance contracts by components, ie the estimates of the present value of the future cash flows, the risk adjustment for non-financial risk and the contractual service margin. [Refer: Insurance contracts [member]]


disclosure: IFRS 17 101 – Effective 2021-01-01




ifrs-full


DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsLineItems


 


Disclosure of reconciliation of changes in insurance contracts by components [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfReconciliationOfChangesInInsuranceContractsByComponentsTable


table


Disclosure of reconciliation of changes in insurance contracts by components [table]


Schedule disclosing information related to the reconciliation of changes in insurance contracts by components.


disclosure: IFRS 17 101 – Effective 2021-01-01




ifrs-full


DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsAbstract


 


Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [abstract]


 


 




ifrs-full


DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsExplanatory


text block


Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [text block]


The disclosure of the reconciliation of changes in insurance contracts by remaining coverage and incurred claims. [Refer: Insurance contracts [member]]


disclosure: IFRS 17 100 – Effective 2021-01-01




ifrs-full


DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsLineItems


 


Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsTable


table


Disclosure of reconciliation of changes in insurance contracts by remaining coverage and incurred claims [table]


Schedule disclosing information related to the reconciliation of changes in insurance contracts by remaining coverage and incurred claims.


disclosure: IFRS 17 100 – Effective 2021-01-01




ifrs-full


DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstract


 


Disclosure of reconciliation of changes in intangible assets and goodwill [abstract]


 


 




ifrs-full


DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory


text block


Disclosure of reconciliation of changes in intangible assets and goodwill [text block]


The disclosure of the reconciliation of changes in intangible assets and goodwill. [Refer: Intangible assets and goodwill]


common practice: IAS 38 118




ifrs-full


DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillLineItems


 


Disclosure of reconciliation of changes in intangible assets and goodwill [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillTable


table


Disclosure of reconciliation of changes in intangible assets and goodwill [table]


Schedule disclosing information related to the reconciliation of changes in intangible assets and goodwill.


common practice: IAS 38 118




ifrs-full


DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsAbstract


 


Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [abstract]


 


 




ifrs-full


DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsExplanatory


text block


Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [text block]


The disclosure of the reconciliation of changes in the loss allowance and explanation of changes in the gross carrying amount for financial instruments. Loss allowance is the allowance for expected credit losses on financial assets measured in accordance with paragraph 4.1.2 of IFRS 9, lease receivables and contract assets, the accumulated impairment amount for financial assets measured in accordance with paragraph 4.1.2 A of IFRS 9 and the provision for expected credit losses on loan commitments and financial guarantee contracts. [Refer: Gross carrying amount [member]]


disclosure: IFRS 7 35H, disclosure: IFRS 7 35I




ifrs-full


DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsLineItems


 


Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsTable


table


Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [table]


Schedule disclosing information related to the reconciliation of changes in the loss allowance and explanation of changes in the gross carrying amount for financial instruments.


disclosure: IFRS 7 35H, disclosure: IFRS 7 35I




ifrs-full


DisclosureOfReconciliationOfFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsToIndividualLineItemsInStatementOfFinancialPositionExplanatory


text block


Disclosure of reconciliation of financial assets subject to offsetting, enforceable master netting arrangements or similar agreements to individual line items in statement of financial position [text block]


The disclosure of the reconciliation of the net amounts presented in the statement of financial position for financial assets that are offset or that are subject to an enforceable master netting arrangement or similar agreement, to the individual line item amounts presented in the statement of financial position. [Refer: Financial assets]


disclosure: IFRS 7 B46




ifrs-full


DisclosureOfReconciliationOfFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsToIndividualLineItemsInStatementOfFinancialPositionExplanatory


text block


Disclosure of reconciliation of financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements to individual line items in statement of financial position [text block]


The disclosure of the reconciliation of the net amounts presented in the statement of financial position for financial liabilities that are offset or that are subject to an enforceable master netting arrangement or similar agreement, to the individual line item amounts presented in the statement of financial position. [Refer: Financial liabilities]


disclosure: IFRS 7 B46




ifrs-full


DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstract


 


Disclosure of reconciliation of liabilities arising from financing activities [abstract]


 


 




ifrs-full


DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory


text block


Disclosure of reconciliation of liabilities arising from financing activities [text block]


The disclosure of the reconciliation of liabilities arising from financing activities. [Refer: Liabilities arising from financing activities]


example: IAS 7 44D




ifrs-full


DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems


 


Disclosure of reconciliation of liabilities arising from financing activities [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesTable


table


Disclosure of reconciliation of liabilities arising from financing activities [table]


Schedule disclosing information related to the reconciliation of liabilities arising from financing activities.


example: IAS 7 44D




ifrs-full


DisclosureOfReconciliationOfSummarisedFinancialInformationOfAssociateAccountedForUsingEquityMethodToCarryingAmountOfInterestInAssociateExplanatory


text block


Disclosure of reconciliation of summarised financial information of associate accounted for using equity method to carrying amount of interest in associate [text block]


The disclosure of the reconciliation of the summarised financial information of an associate accounted for using the equity method to the carrying amount of the reporting entity’s interest in the associate. [Refer: Carrying amount [member]; Associates [member]]


disclosure: IFRS 12 B14 b




ifrs-full


DisclosureOfReconciliationOfSummarisedFinancialInformationOfJointVentureAccountedForUsingEquityMethodToCarryingAmountOfInterestInJointVentureExplanatory


text block


Disclosure of reconciliation of summarised financial information of joint venture accounted for using equity method to carrying amount of interest in joint venture [text block]


The disclosure of the reconciliation of the summarised financial information of a joint venture accounted for using the equity method to the carrying amount of the reporting entity’s interest in the joint venture. [Refer: Carrying amount [member]; Joint ventures [member]]


disclosure: IFRS 12 B14 b




ifrs-full


DisclosureOfRedemptionProhibitionTransferBetweenFinancialLiabilitiesAndEquityExplanatory


text block


Disclosure of redemption prohibition, transfer between financial liabilities and equity [text block]


The entire disclosure for the change in a redemption prohibition that leads to a transfer between financial liabilities and equity.


disclosure: IFRIC 2 Disclosure




ifrs-full


DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesAbstract


 


Disclosure of redesignated financial assets and liabilities [abstract]


 


 




ifrs-full


DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesExplanatory


text block


Disclosure of redesignated financial assets and liabilities [text block]


The disclosure of financial assets and financial liabilities that have been redesignated during the transition to IFRSs. [Refer: Financial assets; Financial liabilities; IFRSs [member]]


disclosure: IFRS 1 29




ifrs-full


DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesLineItems


 


Disclosure of redesignated financial assets and liabilities [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfRedesignatedFinancialAssetsAndLiabilitiesTable


table


Disclosure of redesignated financial assets and liabilities [table]


Schedule disclosing information related to redesignated financial assets and liabilities.


disclosure: IFRS 1 29




ifrs-full


DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17Abstract


 


Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [abstract]


 


 




ifrs-full


DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17Explanatory


text block


Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [text block]


The disclosure of redesignation of financial assets at the date of initial application of IFRS 17.


disclosure: IFRS 17 C32 – Effective 2021-01-01




ifrs-full


DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17LineItems


 


Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17Table


table


Disclosure of redesignation of financial assets at date of initial application of IFRS 17 [table]


Schedule disclosing information related to redesignation of financial assets at the date of initial application of IFRS 17.


disclosure: IFRS 17 C32 – Effective 2021-01-01




ifrs-full


DisclosureOfRegulatoryDeferralAccountsExplanatory


text block


Disclosure of regulatory deferral accounts [text block]


The entire disclosure for regulatory deferral accounts.


disclosure: IFRS 14 Presentation, disclosure: IFRS 14 Disclosure




ifrs-full


DisclosureOfReimbursementRightsAbstract


 


Disclosure of reimbursement rights [abstract]


 


 




ifrs-full


DisclosureOfReimbursementRightsExplanatory


text block


Disclosure of reimbursement rights [text block]


The disclosure of reimbursement rights. [Refer: Reimbursement rights, at fair value]


disclosure: IAS 19 140 b




ifrs-full


DisclosureOfReimbursementRightsLineItems


 


Disclosure of reimbursement rights [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfReimbursementRightsTable


table


Disclosure of reimbursement rights [table]


Schedule disclosing information related to reimbursement rights.


disclosure: IAS 19 140 b




ifrs-full


DisclosureOfReinsuranceExplanatory


text block


Disclosure of reinsurance [text block]


The disclosure of reinsurance.


common practice: IAS 1 10 e




ifrs-full


DisclosureOfRelatedPartyExplanatory


text block


Disclosure of related party [text block]


The entire disclosure for related parties.


disclosure: IAS 24 Disclosures




ifrs-full


DisclosureOfRepurchaseAndReverseRepurchaseAgreementsExplanatory


text block


Disclosure of repurchase and reverse repurchase agreements [text block]


The disclosure of repurchase and reverse repurchase agreements.


common practice: IAS 1 10 e




ifrs-full


DisclosureOfResearchAndDevelopmentExpenseExplanatory


text block


Disclosure of research and development expense [text block]


The disclosure of research and development expense. [Refer: Research and development expense]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfReservesAndOtherEquityInterestExplanatory


text block


Disclosure of reserves within equity [text block]


The disclosure of reserves within equity. [Refer: Other reserves [member]]


disclosure: IAS 1 79 b




ifrs-full


DisclosureOfReservesWithinEquityAbstract


 


Disclosure of reserves within equity [abstract]


 


 




ifrs-full


DisclosureOfReservesWithinEquityLineItems


 


Disclosure of reserves within equity [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfReservesWithinEquityTable


table


Disclosure of reserves within equity [table]


Schedule disclosing information related to reserves within equity.


disclosure: IAS 1 79 b




ifrs-full


DisclosureOfRestrictedCashAndCashEquivalentsExplanatory


text block


Disclosure of restricted cash and cash equivalents [text block]


The disclosure of restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfRevenueExplanatory


text block


Disclosure of revenue [text block]


The entire disclosure for revenue.


common practice: IAS 1 10 e




ifrs-full


DisclosureOfRevenueFromContractsWithCustomersExplanatory


text block


Disclosure of revenue from contracts with customers [text block]


The entire disclosure for revenue from contracts with customers.


disclosure: IFRS 15 Presentation, disclosure: IFRS 15 Disclosure




ifrs-full


DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingAbstract


 


Disclosure of risk management strategy related to hedge accounting [abstract]


 


 




ifrs-full


DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory


text block


Disclosure of risk management strategy related to hedge accounting [text block]


The disclosure of risk management strategy related to hedge accounting.


disclosure: IFRS 7 22A




ifrs-full


DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingLineItems


 


Disclosure of risk management strategy related to hedge accounting [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingTable


table


Disclosure of risk management strategy related to hedge accounting [table]


Schedule disclosing information related to the risk management strategy in relation to hedge accounting.


disclosure: IFRS 7 22A




ifrs-full


DisclosureOfSegmentsMajorCustomersExplanatory


text block


Disclosure of major customers [text block]


The disclosure of major customers.


disclosure: IFRS 8 34




ifrs-full


DisclosureOfSensitivityAnalysisForActuarialAssumptionsAbstract


 


Disclosure of sensitivity analysis for actuarial assumptions [abstract]


 


 




ifrs-full


DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory


text block


Disclosure of sensitivity analysis for actuarial assumptions [text block]


The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [member]; Defined benefit obligation, at present value]


disclosure: IAS 19 145




ifrs-full


DisclosureOfSensitivityAnalysisForActuarialAssumptionsLineItems


 


Disclosure of sensitivity analysis for actuarial assumptions [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable


table


Disclosure of sensitivity analysis for actuarial assumptions [table]


Schedule disclosing information related to the sensitivity analysis for actuarial assumptions.


disclosure: IAS 19 145




ifrs-full


DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsAbstract


 


Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [abstract]


 


 




ifrs-full


DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsExplanatory


text block


Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [text block]


The disclosure of the sensitivity analysis of fair value measurement of assets to changes in unobservable inputs.


disclosure: IFRS 13 93 h




ifrs-full


DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsLineItems


 


Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsAssetsTable


table


Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [table]


Schedule disclosing information related to the sensitivity analysis of fair value measurement of assets to changes in unobservable inputs.


disclosure: IFRS 13 93 h




ifrs-full


DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsAbstract


 


Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity’s own equity instruments [abstract]


 


 




ifrs-full


DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsExplanatory


text block


Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity’s own equity instruments [text block]


The disclosure of the sensitivity analysis of the fair value measurement of the entity’s own equity instruments to changes in unobservable inputs.


disclosure: IFRS 13 93 h




ifrs-full


DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsLineItems


 


Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity’s own equity instruments [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsEntitysOwnEquityInstrumentsTable


table


Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, entity’s own equity instruments [table]


Schedule disclosing information related to the sensitivity analysis of the fair value measurement of the entity’s own equity instruments to changes in unobservable inputs.


disclosure: IFRS 13 93 h




ifrs-full


DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesAbstract


 


Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [abstract]


 


 




ifrs-full


DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesExplanatory


text block


Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [text block]


The disclosure of the sensitivity analysis of the fair value measurement of liabilities to changes in unobservable inputs.


disclosure: IFRS 13 93 h




ifrs-full


DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesLineItems


 


Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesTable


table


Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [table]


Schedule disclosing information related to the sensitivity analysis of the fair value measurement of liabilities to changes in unobservable inputs.


disclosure: IFRS 13 93 h




ifrs-full


DisclosureOfSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfIFRS17Explanatory


text block


Disclosure of sensitivity analysis other than specified in paragraph 128(a) of IFRS 17 [text block]


The disclosure of a sensitivity analysis other than the analysis specified in paragraph 128(a) of IFRS 17.


disclosure: IFRS 17 129 – Effective 2021-01-01




ifrs-full


DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17Abstract


 


Disclosure of sensitivity analysis to changes in risk exposures that arise from contracts within scope of IFRS 17 [abstract]


 


 




ifrs-full


DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17Explanatory


text block


Disclosure of sensitivity analysis to changes in risk exposures that arise from contracts within scope of IFRS 17 [text block]


The disclosure of the sensitivity analysis to changes in risk exposures that arise from contracts within the scope of IFRS 17.


disclosure: IFRS 17 128 a – Effective 2021-01-01




ifrs-full


DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17LineItems


 


Disclosure of sensitivity analysis to changes in risk exposures that arise from contracts within scope of IFRS 17 [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17Table


table


Disclosure of sensitivity analysis to changes in risk exposures that arise from contracts within scope of IFRS 17 [table]


Schedule disclosing information related to the sensitivity analysis to changes in risk exposures that arise from contracts within the scope of IFRS 17.


disclosure: IFRS 17 128 a – Effective 2021-01-01




ifrs-full


DisclosureOfSensitivityToInsuranceRiskExplanatory


text block


Disclosure of sensitivity to insurance risk [text block]


The disclosure of the entity’s sensitivity to insurance risk.


disclosure: IFRS 4 39 c i – Expiry date 2021-01-01




ifrs-full


DisclosureOfServiceConcessionArrangementsAbstract


 


Disclosure of detailed information about service concession arrangements [abstract]


 


 




ifrs-full


DisclosureOfServiceConcessionArrangementsExplanatory


text block


Disclosure of service concession arrangements [text block]


The entire disclosure for service concession arrangements.


disclosure: SIC 29 Consensus




ifrs-full


DisclosureOfServiceConcessionArrangementsLineItems


 


Disclosure of detailed information about service concession arrangements [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfServiceConcessionArrangementsTable


table


Disclosure of detailed information about service concession arrangements [table]


Schedule disclosing information related to details of service concession arrangements.


disclosure: SIC 29 6




ifrs-full


DisclosureOfSharebasedPaymentArrangementsExplanatory


text block


Disclosure of share-based payment arrangements [text block]


The entire disclosure for share-based payment arrangements.


disclosure: IFRS 2 44




ifrs-full


DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory


text block


Disclosure of share capital, reserves and other equity interest [text block]


The entire disclosure for share capital, reserves and other equity interest.


disclosure: IAS 1 79




ifrs-full


DisclosureOfSignificantAdjustmentsToValuationObtainedExplanatory


text block


Disclosure of significant adjustments to valuation obtained [text block]


The disclosure of the reconciliation between the valuation obtained for investment property and the adjusted valuation included in the financial statements, including the aggregate amount of any recognised lease obligations that have been added back, and any other significant adjustments. [Refer: Investment property]


disclosure: IAS 40 77




ifrs-full


DisclosureOfSignificantInterestRateBenchmarksToWhichEntitysHedgingRelationshipsAreExposedExplanatory


text block


Disclosure of significant interest rate benchmarks to which entity’s hedging relationships are exposed [text block]


The disclosure of significant interest rate benchmarks to which the entity’s hedging relationships are exposed.


disclosure: IFRS 7.24H a




ifrs-full


DisclosureOfSignificantInvestmentsInAssociatesAbstract


 


Disclosure of associates [abstract]


 


 




ifrs-full


DisclosureOfSignificantInvestmentsInAssociatesExplanatory


text block


Disclosure of associates [text block]


The disclosure of associates. [Refer: Associates [member]]


disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 d




ifrs-full


DisclosureOfSignificantInvestmentsInAssociatesLineItems


 


Disclosure of associates [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfSignificantInvestmentsInAssociatesTable


table


Disclosure of associates [table]


Schedule disclosing information related to associates.


disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 d




ifrs-full


DisclosureOfSignificantInvestmentsInSubsidiariesAbstract


 


Disclosure of subsidiaries [abstract]


 


 




ifrs-full


DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory


text block


Disclosure of subsidiaries [text block]


The disclosure of subsidiaries. [Refer: Subsidiaries [member]]


disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 a




ifrs-full


DisclosureOfSignificantInvestmentsInSubsidiariesLineItems


 


Disclosure of subsidiaries [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfSignificantInvestmentsInSubsidiariesTable


table


Disclosure of subsidiaries [table]


Schedule disclosing information related to subsidiaries.


disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 a




ifrs-full


DisclosureOfSignificantJudgementsAndAssumptionsMadeInRelationToInterestsInOtherEntitiesExplanatory


text block


Disclosure of significant judgements and assumptions made in relation to interests in other entities [text block]


The disclosure of significant judgements and assumptions made in relation to interests in other entities.


disclosure: IFRS 12 7




ifrs-full


DisclosureOfSignificantJudgementsAndChangesInJudgementsMadeInApplyingIFRS17Explanatory


text block


Disclosure of significant judgements and changes in judgements made in applying IFRS 17 [text block]


The disclosure of the significant judgements and changes in judgements made in applying IFRS 17. Specifically, an entity shall disclose the inputs, assumptions and estimation techniques used.


disclosure: IFRS 17 117 – Effective 2021-01-01




ifrs-full


DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsAbstract


 


Disclosure of significant unobservable inputs used in fair value measurement of assets [abstract]


 


 




ifrs-full


DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsExplanatory


text block


Disclosure of significant unobservable inputs used in fair value measurement of assets [text block]


The disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of assets.


disclosure: IFRS 13 93 d




ifrs-full


DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsLineItems


 


Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsTable


table


Disclosure of significant unobservable inputs used in fair value measurement of assets [table]


Schedule disclosing information related to significant unobservable inputs used in the fair value measurement of assets.


disclosure: IFRS 13 93 d




ifrs-full


DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityAbstract


 


Disclosure of significant unobservable inputs used in fair value measurement of equity [abstract]


 


 




ifrs-full


DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityExplanatory


text block


Disclosure of significant unobservable inputs used in fair value measurement of equity [text block]


The disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of the entity’s own equity instruments. [Refer: Entity’s own equity instruments [member]]


disclosure: IFRS 13 93 d




ifrs-full


DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityLineItems


 


Disclosure of significant unobservable inputs used in fair value measurement of equity [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfEquityTable


table


Disclosure of significant unobservable inputs used in fair value measurement of equity [table]


Schedule disclosing information related to significant unobservable inputs used in the fair value measurement of equity.


disclosure: IFRS 13 93 d




ifrs-full


DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesAbstract


 


Disclosure of significant unobservable inputs used in fair value measurement of liabilities [abstract]


 


 




ifrs-full


DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesExplanatory


text block


Disclosure of significant unobservable inputs used in fair value measurement of liabilities [text block]


The disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of liabilities.


disclosure: IFRS 13 93 d




ifrs-full


DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesLineItems


 


Disclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesTable


table


Disclosure of significant unobservable inputs used in fair value measurement of liabilities [table]


Schedule disclosing information related to significant unobservable inputs used in the fair value measurement of liabilities.


disclosure: IFRS 13 93 d




ifrs-full


DisclosureOfSubordinatedLiabilitiesExplanatory


text block


Disclosure of subordinated liabilities [text block]


The disclosure of subordinated liabilities. [Refer: Subordinated liabilities]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory


text block


Disclosure of significant accounting policies [text block]


The entire disclosure for significant accounting policies applied by the entity.


disclosure: IAS 1 117




ifrs-full


DisclosureOfTaxReceivablesAndPayablesExplanatory


text block


Disclosure of tax receivables and payables [text block]


The disclosure of tax receivables and payables.


common practice: IAS 1 10 e




ifrs-full


DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract


 


Disclosure of temporary difference, unused tax losses and unused tax credits [abstract]


 


 




ifrs-full


DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory


text block


Disclosure of temporary difference, unused tax losses and unused tax credits [text block]


The disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unused tax credits [member]; Unused tax losses [member]; Temporary differences [member]]


disclosure: IAS 12 81 g




ifrs-full


DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems


 


Disclosure of temporary difference, unused tax losses and unused tax credits [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable


table


Disclosure of temporary difference, unused tax losses and unused tax credits [table]


Schedule disclosing information related to temporary differences, unused tax losses and unused tax credits.


disclosure: IAS 12 81 g




ifrs-full


DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementAbstract


 


Disclosure of terms and conditions of share-based payment arrangement [abstract]


 


 




ifrs-full


DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatory


text block


Disclosure of terms and conditions of share-based payment arrangement [text block]


The disclosure of the general terms and conditions of share-based payment arrangements. [Refer: Share-based payment arrangements [member]]


disclosure: IFRS 2 45




ifrs-full


DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItems


 


Disclosure of terms and conditions of share-based payment arrangement [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTable


table


Disclosure of terms and conditions of share-based payment arrangement [table]


Schedule disclosing information related to terms and conditions of share-based payment arrangements.


disclosure: IFRS 2 45




ifrs-full


DisclosureOfTradeAndOtherPayablesExplanatory


text block


Disclosure of trade and other payables [text block]


The disclosure of trade and other payables. [Refer: Trade and other payables]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfTradeAndOtherReceivablesExplanatory


text block


Disclosure of trade and other receivables [text block]


The disclosure of trade and other receivables. [Refer: Trade and other receivables]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfTradingIncomeExpenseExplanatory


text block


Disclosure of trading income (expense) [text block]


The disclosure of trading income (expense). [Refer: Trading income (expense)]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsAbstract


 


Disclosure of transaction price allocated to remaining performance obligations [abstract]


 


 




ifrs-full


DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsExplanatory


text block


Disclosure of transaction price allocated to remaining performance obligations [text block]


The disclosure of the transaction price allocated to the remaining performance obligations in contracts with customers.


disclosure: IFRS 15 120 b i




ifrs-full


DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsLineItems


 


Disclosure of transaction price allocated to remaining performance obligations [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsTable


table


Disclosure of transaction price allocated to remaining performance obligations [table]


Schedule disclosing information related to the transaction price allocated to the remaining performance obligations in contracts with customers.


disclosure: IFRS 15 120 b i




ifrs-full


DisclosureOfTransactionsBetweenRelatedPartiesAbstract


 


Disclosure of transactions between related parties [abstract]


 


 




ifrs-full


DisclosureOfTransactionsBetweenRelatedPartiesExplanatory


text block


Disclosure of transactions between related parties [text block]


The disclosure of transactions between the entity and its related parties. [Refer: Related parties [member]]


disclosure: IAS 24 18




ifrs-full


DisclosureOfTransactionsBetweenRelatedPartiesLineItems


 


Disclosure of transactions between related parties [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfTransactionsBetweenRelatedPartiesTable


table


Disclosure of transactions between related parties [table]


Schedule disclosing information related to transactions between related parties.


disclosure: IAS 24 19




ifrs-full


DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAbstract


 


Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [abstract]


 


 




ifrs-full


DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationExplanatory


text block


Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [text block]


The disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in a business combination. [Refer: Business combinations [member]]


disclosure: IFRS 3 B64 l




ifrs-full


DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItems


 


Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationTable


table


Disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [table]


Schedule disclosing information related to transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations.


disclosure: IFRS 3 B64 l




ifrs-full


DisclosureOfTransfersOfFinancialAssetsExplanatory


text block


Disclosure of transfers of financial assets [text block]


The disclosure of transfers of financial assets. [Refer: Financial assets]


disclosure: IFRS 7 Transfers of financial assets




ifrs-full


DisclosureOfTreasurySharesExplanatory


text block


Disclosure of treasury shares [text block]


The disclosure of treasury shares. [Refer: Treasury shares]


common practice: IAS 1 10 e




ifrs-full


DisclosureOfTypesOfInsuranceContractsAbstract


 


Disclosure of types of insurance contracts [abstract]


 


 




ifrs-full


DisclosureOfTypesOfInsuranceContractsExplanatory


text block


Disclosure of types of insurance contracts [text block]


The disclosure of types of insurance contracts. [Refer: Types of insurance contracts [member]]


common practice: IFRS 4 Disclosure – Expiry date 2021-01-01




ifrs-full


DisclosureOfTypesOfInsuranceContractsLineItems


 


Disclosure of types of insurance contracts [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfTypesOfInsuranceContractsTable


table


Disclosure of types of insurance contracts [table]


Schedule disclosing information related to types of insurance contracts.


common practice: IFRS 4 Disclosure – Expiry date 2021-01-01




ifrs-full


DisclosureOfUnconsolidatedStructuredEntitiesAbstract


 


Disclosure of unconsolidated structured entities [abstract]


 


 




ifrs-full


DisclosureOfUnconsolidatedStructuredEntitiesExplanatory


text block


Disclosure of unconsolidated structured entities [text block]


The disclosure of unconsolidated structured entities. [Refer: Unconsolidated structured entities [member]]


disclosure: IFRS 12 B4 e




ifrs-full


DisclosureOfUnconsolidatedStructuredEntitiesLineItems


 


Disclosure of unconsolidated structured entities [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfUnconsolidatedStructuredEntitiesTable


table


Disclosure of unconsolidated structured entities [table]


Schedule disclosing information related to unconsolidated structured entities.


disclosure: IFRS 12 B4 e




ifrs-full


DisclosureOfVoluntaryChangeInAccountingPolicyAbstract


 


Disclosure of voluntary change in accounting policy [abstract]


 


 




ifrs-full


DisclosureOfVoluntaryChangeInAccountingPolicyLineItems


 


Disclosure of voluntary change in accounting policy [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfVoluntaryChangeInAccountingPolicyTable


table


Disclosure of voluntary change in accounting policy [table]


Schedule disclosing information related to a voluntary change in accounting policy.


disclosure: IAS 8 29




ifrs-full


DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsAbstract


 


Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [abstract]


 


 




ifrs-full


DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsExplanatory


text block


Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [text block]


The disclosure of the yield curve used to discount cash flows that do not vary based on the returns on underlying items, applying paragraph 36 of IFRS 17.


disclosure: IFRS 17 120 – Effective 2021-01-01




ifrs-full


DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsLineItems


 


Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsTable


table


Disclosure of yield curve used to discount cash flows that do not vary based on returns on underlying items [table]


Schedule disclosing information related to the yield curve used to discount cash flows that do not vary based on the returns on underlying items.


disclosure: IFRS 17 120 – Effective 2021-01-01




ifrs-full


DisclosuresAboutOverlayApproachAbstract


 


Disclosures about overlay approach [abstract]


 


 




ifrs-full


DisclosuresAboutTemporaryExemptionFromIFRS9Abstract


 


Disclosures about temporary exemption from IFRS 9 [abstract]


 


 




ifrs-full


DisclosureThatRelatedPartyTransactionsWereMadeOnTermsEquivalentToThoseThatPrevailInArmsLengthTransactions


text


Disclosure that related party transactions were made on terms equivalent to those that prevail in arm’s length transactions


The disclosure that related party transactions were made on terms equivalent to those that prevail in arm’s length transactions, made only if such terms can be substantiated.


disclosure: IAS 24 23




ifrs-full


DisclosureWhetherLoansPayableInDefaultRemediedOrTermsOfLoansPayableRenegotiatedBeforeAuthorisationForIssueOfFinancialStatements


text


Explanation of whether default was remedied or terms of loans payable were renegotiated before financial statements were authorised for issue


The explanation of whether a default on loans payable was remedied, or terms of the loans payable were renegotiated, before the financial statements were authorised for issue.


disclosure: IFRS 7 18 c




ifrs-full


DiscontinuedOperationsMember


member


Discontinued operations [member]


This member stands for a component of an entity that either has been disposed of or is classified as held for sale, and that: (a) represents a separate major line of business or geographical area of operations; (b) is part of a single coordinated plan to dispose of a separate major line of business or geographical area of operations; or (c) is a subsidiary acquired exclusively with a view to resale. A component of an entity comprises operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity. [Refer: Subsidiaries [member]]


disclosure: IFRS 5 Presentation and Disclosure




ifrs-full


DiscountedCashFlowMember


member


Discounted cash flow [member]


This member stands for a specific valuation technique consistent with the income approach that involves analysing future cash flow amounts through the application of present value techniques and inputs (for example, weighted average cost of capital, long-term revenue growth rate, long-term pre-tax operating margin, discount for lack of marketability, control premium). [Refer: Income approach [member]; Weighted average [member]]


example: IFRS 13 B11 a, example: IFRS 13 IE63




ifrs-full


DiscountedUnguaranteedResidualValueOfAssetsSubjectToFinanceLease


X instant, debit


Discounted unguaranteed residual value of assets subject to finance lease


The amount of the discounted unguaranteed residual value of assets subject to finance leases. Unguaranteed residual value is the portion of the residual value of the underlying asset, the realisation of which by a lessor is not assured or is guaranteed solely by a party related to the lessor. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset.


disclosure: IFRS 16 94




ifrs-full


DiscountRateMeasurementInputMember


member


Discount rate, measurement input [member]


This member stands for a discount rate used as a measurement input used in valuation techniques based on a present value calculation.


common practice: IFRS 13 93 d




ifrs-full


DiscountRateUsedInCurrentMeasurementOfFairValueLessCostsOfDisposal


X.XX instant


Discount rate used in current measurement of fair value less costs of disposal


The discount rate used in the current measurement of fair value less costs of disposal.


disclosure: IAS 36 130 f iii




ifrs-full


DiscountRateUsedInPreviousMeasurementOfFairValueLessCostsOfDisposal


X.XX instant


Discount rate used in previous measurement of fair value less costs of disposal


The discount rate used in the previous measurement of fair value less costs of disposal.


disclosure: IAS 36 130 f iii




ifrs-full


DiscountRateUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalances


X.XX instant


Discount rate used to reflect time value of money, regulatory deferral account balances


The discount rate used to reflect the time value of money that is applicable to regulatory deferral account balances. [Refer: Regulatory deferral account balances [member]]


disclosure: IFRS 14 33 b




ifrs-full


DiscussionOfImpactThatInitialApplicationOfIFRSIsExpectedToHaveOnFinancialStatements


text


Discussion of impact that initial application of new IFRS is expected to have on financial statements


The discussion of the impact that the initial application of a new IFRS is expected to have on financial statements.


example: IAS 8 31 e i




ifrs-full


DisposalGroupsClassifiedAsHeldForSaleMember


member


Disposal groups classified as held for sale [member]


This member stands for groups of assets, which are to be disposed of together as a group in a single transaction, and the liabilities directly associated with those assets that will be transferred in the transaction.


disclosure: IFRS 5 Presentation and Disclosure, common practice: IFRS 5 38




ifrs-full


DisposalOfMajorSubsidiaryMember


member


Disposal of major subsidiary [member]


This member stands for the disposal of a major subsidiary. [Refer: Subsidiaries [member]]


example: IAS 10 22 a




ifrs-full


DisposalsAndRetirementsIntangibleAssetsAndGoodwill


X duration, credit


Disposals and retirements, intangible assets and goodwill


The decrease in intangible assets and goodwill resulting from disposals and retirements. [Refer: Intangible assets and goodwill]


common practice: IAS 38 118 e




ifrs-full


DisposalsAndRetirementsIntangibleAssetsAndGoodwillAbstract


 


Disposals and retirements, intangible assets and goodwill [abstract]


 


 




ifrs-full


DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwill


X duration, credit


Disposals and retirements, intangible assets other than goodwill


The decrease in intangible assets other than goodwill resulting from disposals and retirements. [Refer: Intangible assets other than goodwill]


common practice: IAS 38 118 e




ifrs-full


DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwillAbstract


 


Disposals and retirements, intangible assets other than goodwill [abstract]


 


 




ifrs-full


DisposalsAndRetirementsPropertyPlantAndEquipment


X duration, credit


Disposals and retirements, property, plant and equipment


The decrease in property, plant and equipment resulting from disposals and retirements. [Refer: Property, plant and equipment]


common practice: IAS 16 73 e




ifrs-full


DisposalsAndRetirementsPropertyPlantAndEquipmentAbstract


 


Disposals and retirements, property, plant and equipment [abstract]


 


 




ifrs-full


DisposalsBiologicalAssets


X duration, credit


Disposals, biological assets


The decrease in biological assets resulting from disposals. [Refer: Biological assets]


disclosure: IAS 41 50 c




ifrs-full


DisposalsIntangibleAssetsAndGoodwill


X duration, credit


Disposals, intangible assets and goodwill


The decrease in intangible assets and goodwill resulting from disposals. [Refer: Intangible assets and goodwill]


common practice: IAS 38 118 e ii




ifrs-full


DisposalsIntangibleAssetsOtherThanGoodwill


X duration, credit


Disposals, intangible assets other than goodwill


The decrease in intangible assets other than goodwill resulting from disposals. [Refer: Intangible assets other than goodwill]


disclosure: IAS 38 118 e ii




ifrs-full


DisposalsInvestmentProperty


X duration, credit


Disposals, investment property


The decrease in investment property resulting from disposals. [Refer: Investment property]


disclosure: IAS 40 76 c, disclosure: IAS 40 79 d iii




ifrs-full


DisposalsPropertyPlantAndEquipment


X duration, credit


Disposals, property, plant and equipment


The decrease in property, plant and equipment resulting from disposals. [Refer: Property, plant and equipment]


disclosure: IAS 16 73 e ii




ifrs-full


DistributionAndAdministrativeExpense


X duration, debit


Distribution and administrative expense


The amount of expense relating to distribution costs and administrative expenses. [Refer: Administrative expenses; Distribution costs]


common practice: IAS 1 85




ifrs-full


DistributionCosts


X duration, debit


Distribution costs


The amount of costs relating to the distribution of goods and services.


example: IAS 1 103, disclosure: IAS 1 99




ifrs-full


DividendPayables


X instant, credit


Dividend payables


The amount of dividends that the company has declared but not yet paid.


common practice: IAS 1 55




ifrs-full


DividendsClassifiedAsExpense


X duration, debit


Dividends classified as expense


The amount of dividends classified as an expense.


example: IAS 32 40




ifrs-full


DividendsPaid


X duration, debit


Dividends recognised as distributions to owners


The amount of dividends recognised as distributions to owners.


disclosure: IAS 1 107




ifrs-full


DividendsPaidClassifiedAsFinancingActivities


X duration, credit


Dividends paid, classified as financing activities


The cash outflow for dividends paid by the entity, classified as financing activities.


disclosure: IAS 7 31




ifrs-full


DividendsPaidClassifiedAsOperatingActivities


X duration, credit


Dividends paid, classified as operating activities


The cash outflow for dividends paid by the entity, classified as operating activities.


disclosure: IAS 7 31




ifrs-full


DividendsPaidOrdinaryShares


X duration, debit


Dividends paid, ordinary shares


The amount of dividends paid by the entity on ordinary shares. [Refer: Ordinary shares [member]]


disclosure: IAS 34 16A f




ifrs-full


DividendsPaidOrdinarySharesPerShare


X.XX duration


Dividends paid, ordinary shares per share


The amount of dividends paid per ordinary share.


disclosure: IAS 34 16A f




ifrs-full


DividendsPaidOtherShares


X duration, debit


Dividends paid, other shares


The amount of dividends paid by the entity on shares other than ordinary shares. [Refer: Ordinary shares [member]]


disclosure: IAS 34 16A f




ifrs-full


DividendsPaidOtherSharesPerShare


X.XX duration


Dividends paid, other shares per share


The amount of dividends paid per other share.


disclosure: IAS 34 16A f




ifrs-full


DividendsPaidToEquityHoldersOfParentClassifiedAsFinancingActivities


X duration, credit


Dividends paid to equity holders of parent, classified as financing activities


The cash outflow for dividends paid to equity holders of the parent, classified as financing activities.


common practice: IAS 7 17




ifrs-full


DividendsPaidToNoncontrollingInterests


X duration, credit


Dividends paid to non-controlling interests


The amount of dividends paid to non-controlling interests. [Refer: Non-controlling interests]


disclosure: IFRS 12 B10 a




ifrs-full


DividendsPaidToNoncontrollingInterestsClassifiedAsFinancingActivities


X duration, credit


Dividends paid to non-controlling interests, classified as financing activities


The cash outflow for dividends paid to non-controlling interests, classified as financing activities. [Refer: Non-controlling interests; Dividends paid to non-controlling interests]


common practice: IAS 7 17




ifrs-full


DividendsPayable


X instant, credit


Dividends payable, non-cash assets distributions


The amount of dividends payable by means of the distribution of non-cash assets to owners.


disclosure: IFRIC 17 16 a




ifrs-full


DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners


X duration


Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners


The amount of dividends proposed or declared after the reporting period but before financial statements are authorised for issue. Such dividends are not recognised as a liability at the end of the reporting period because no obligation exists at that time.


disclosure: IAS 1 137 a, disclosure: IAS 10 13




ifrs-full


DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare


X.XX duration


Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per share


The amount, per share, of dividends proposed or declared before financial statements were authorised for issue but not recognised as distribution to owners.


disclosure: IAS 1 137 a




ifrs-full


DividendsReceived


X duration, debit


Dividends received


The amount of dividends received.


disclosure: IFRS 12 B12 a




ifrs-full


DividendsReceivedClassifiedAsInvestingActivities


X duration, debit


Dividends received, classified as investing activities


The cash inflow from dividends received, classified as investing activities. [Refer: Dividends received]


disclosure: IAS 7 31




ifrs-full


DividendsReceivedClassifiedAsOperatingActivities


X duration, debit


Dividends received, classified as operating activities


The cash inflow from dividends received, classified as operating activities. [Refer: Dividends received]


disclosure: IAS 7 31




ifrs-full


DividendsReceivedFromAssociatesClassifiedAsInvestingActivities


X duration, debit


Dividends received from associates, classified as investing activities


The cash inflow representing dividends received from associates, classified as investing activities. [Refer: Associates [member]; Dividends received]


common practice: IAS 7 16




ifrs-full


DividendsReceivedFromInvestmentsAccountedForUsingEquityMethodClassifiedAsInvestingActivities


X duration, debit


Dividends received from investments accounted for using equity method, classified as investing activities


The cash inflow representing dividends received from investments that are accounted for using the equity method, classified as investing activities. [Refer: Investments accounted for using equity method; Dividends received]


common practice: IAS 7 16




ifrs-full


DividendsReceivedFromJointVenturesClassifiedAsInvestingActivities


X duration, debit


Dividends received from joint ventures, classified as investing activities


The cash inflow representing dividends received from joint ventures, classified as investing activities. [Refer: Joint ventures [member]; Dividends received]


common practice: IAS 7 16




ifrs-full


DividendsRecognisedAsDistributionsToNoncontrollingInterests


X duration, debit


Dividends recognised as distributions to non-controlling interests


The amount of dividends recognised as distributions to non-controlling interests. [Refer: Non-controlling interests]


common practice: IAS 1 106 d




ifrs-full


DividendsRecognisedAsDistributionsToOwnersOfParent


X duration, debit


Dividends recognised as distributions to owners of parent


The amount of dividends recognised as distributions to owners of the parent. [Refer: Parent [member]]


common practice: IAS 1 106 d




ifrs-full


DividendsRecognisedAsDistributionsToOwnersOfParentRelatingToCurrentYear


X duration, debit


Dividends recognised as distributions to owners of parent, relating to current year


The amount of dividends relating to the current year, recognised as distributions to owners of the parent. [Refer: Parent [member]]


common practice: IAS 1 106 d




ifrs-full


DividendsRecognisedAsDistributionsToOwnersOfParentRelatingToPriorYears


X duration, debit


Dividends recognised as distributions to owners of parent, relating to prior years


The amount of dividends relating to prior years, recognised as distributions to owners of the parent. [Refer: Parent [member]]


common practice: IAS 1 106 d




ifrs-full


DividendsRecognisedAsDistributionsToOwnersPerShare


X.XX duration


Dividends recognised as distributions to owners per share


The amount, per share, of dividends recognised as distributions to owners.


disclosure: IAS 1 107




ifrs-full


DividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeDerecognisedDuringPeriod


X duration, credit


Dividends recognised for investments in equity instruments designated at fair value through other comprehensive income, derecognised during period


The amount of dividends related to investments in equity instruments that the entity has designated at fair value through other comprehensive income, derecognised during the reporting period. [Refer: Investments in equity instruments designated at fair value through other comprehensive income [member]]


disclosure: IFRS 7 11A d




ifrs-full


DividendsRecognisedForInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncomeHeldAtEndOfReportingPeriod


X duration, credit


Dividends recognised for investments in equity instruments designated at fair value through other comprehensive income, held at end of reporting period


The amount of dividends related to investments in equity instruments that the entity has designated at fair value through other comprehensive income, held at the end of the reporting period. [Refer: Investments in equity instruments designated at fair value through other comprehensive income [member]]


disclosure: IFRS 7 11A d




ifrs-full


DomicileOfEntity


text


Domicile of entity


The country of domicile of the entity. [Refer: Country of domicile [member]]


disclosure: IAS 1 138 a




ifrs-full


DonationsAndSubsidiesExpense


X duration, debit


Donations and subsidies expense


The amount of expense arising from donations and subsidies.


common practice: IAS 1 112 c




ifrs-full


EarningsPerShareAbstract


 


Earnings per share [abstract]


 


 




ifrs-full


EarningsPerShareExplanatory


text block


Earnings per share [text block]


The disclosure of earnings per share.


disclosure: IAS 33 66




ifrs-full


EarningsPerShareLineItems


 


Earnings per share [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


EarningsPerShareTable


table


Earnings per share [table]


Schedule disclosing information related to earnings per share.


disclosure: IAS 33 66




ifrs-full


EffectiveDateOfRevaluationRightofuseAssets


text


Effective date of revaluation, right-of-use assets


The effective date of the revaluation for right-of-use assets stated at revalued amounts. [Refer: Right-of-use assets]


disclosure: IFRS 16 57




ifrs-full


EffectiveDatesOfRevaluationIntangibleAssetsOtherThanGoodwill


text


Effective dates of revaluation, intangible assets other than goodwill


The effective dates of revaluation for classes of intangible assets other than goodwill stated at revalued amounts. [Refer: Intangible assets other than goodwill]


disclosure: IAS 38 124 a i




ifrs-full


EffectiveDatesOfRevaluationPropertyPlantAndEquipment


text


Effective dates of revaluation, property, plant and equipment


The effective dates of the revaluation for items of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment]


disclosure: IAS 16 77 a




ifrs-full


EffectiveInterestRateDeterminedOnDateOfReclassificationOfFinancialAssetsFirstApplicationOfIFRS9


X.XX instant


Effective interest rate determined on date of reclassification of financial assets out of fair value through profit or loss category, initial application of IFRS 9


The effective interest rate determined on the date that the entity reclassifies its financial assets out of fair value through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial assets]


disclosure: IFRS 7 42N a




ifrs-full


EffectiveInterestRateDeterminedOnDateOfReclassificationOfFinancialLiabilitiesFirstApplicationOfIFRS9


X.XX instant


Effective interest rate determined on date of reclassification of financial liabilities out of fair value through profit or loss category, initial application of IFRS 9


The effective interest rate determined on the date that the entity reclassifies its financial liabilities out of fair value through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial liabilities]


disclosure: IFRS 7 42N a




ifrs-full


EffectiveInterestRateOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets


X.XX instant


Effective interest rate of financial assets reclassified out of available-for-sale financial assets


The effective interest rate of financial assets reclassified out of the available-for-sale measurement category. [Refer: Financial assets]


disclosure: IFRS 7 12A f – Expiry date 2021-01-01




ifrs-full


EffectiveInterestRateOfFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLoss


X.XX instant


Effective interest rate of financial assets reclassified out of financial assets at fair value through profit or loss


The effective interest rate of financial assets reclassified out of the fair value through profit or loss measurement category. [Refer: Financial assets at fair value through profit or loss]


disclosure: IFRS 7 12A f – Expiry date 2021-01-01




ifrs-full


EffectOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesAxis


axis


Effect of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IFRS 17 113 b – Effective 2021-01-01




ifrs-full


EffectOfAdjustmentsMadeWhenEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeaturesMember


member


Effect of adjustments made when entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features [member]


This member stands for the effect of the adjustments for financial statement line items affected by the change of the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features; Insurance finance income (expenses)]


disclosure: IFRS 17 113 b – Effective 2021-01-01




ifrs-full


EffectOfAssetCeilingMember


member


Effect of asset ceiling [member]


This member stands for the effect of asset ceiling in a defined benefit plan. Asset ceiling is the present value of any economic benefits available in the form of refunds from the defined benefit plan or reductions in future contributions to the defined benefit plan. [Refer: Defined benefit plans [member]]


disclosure: IAS 19 140 a iii




ifrs-full


EffectOfExchangeRateChangesOnCashAndCashEquivalents


X duration, debit


Effect of exchange rate changes on cash and cash equivalents


The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents]


disclosure: IAS 7 25, disclosure: IAS 7 28




ifrs-full


EffectOfExchangeRateChangesOnCashAndCashEquivalentsAbstract


 


Effect of exchange rate changes on cash and cash equivalents [abstract]


 


 




ifrs-full


EffectOfOverlayApproachReclassificationAxis


axis


Effect of overlay approach reclassification [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IFRS 4 39L e – Effective on first application of IFRS 9




ifrs-full


EffectOfOverlayApproachReclassificationMember


member


Effect of overlay approach reclassification [member]


This member stands for the effect of the overlay approach reclassification.


disclosure: IFRS 4 39L e – Effective on first application of IFRS 9




ifrs-full


EffectOfTransitionToIFRSsMember


member


Effect of transition to IFRSs [member]


This member stands for the financial effect of the transition from previous GAAP to IFRSs. [Refer: Previous GAAP [member]; IFRSs [member]]


disclosure: IFRS 1 24




ifrs-full


EffectOnAdjustmentToContractualServiceMarginOfChoiceNotToAdjustContractualServiceMarginForSomeChangesInFulfilmentCashFlowsForContractsWithDirectParticipationFeatures


X duration, credit


Effect on adjustment to contractual service margin of choice not to adjust contractual service margin for some changes in fulfilment cash flows for contracts with direct participation features


The amount of the effect on the adjustment to the contractual service margin in the current period of a choice not to adjust the contractual service margin for some changes in the fulfilment cash flows of contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features]


disclosure: IFRS 17 112 – Effective 2021-01-01




ifrs-full


EightYearsBeforeReportingYearMember


member


Eight years before reporting year [member]


This member stands for a year that ended eight years before the end of the reporting year.


disclosure: IFRS 17 130 – Effective 2021-01-01




ifrs-full


ElectricityDistributionMember


member


Electricity distribution [member]


This member stands for an entity’s activity related to distribution of electricity.


example: IFRS 14 IE2, example: IFRS 14 33




ifrs-full


EliminationOfIntersegmentAmountsMember


member


Elimination of intersegment amounts [member]


This member stands for the elimination of intersegment amounts in the reconciliations of total segment amounts to amounts recognised in the entity’s financial statements.


example: IFRS 8 IG4, example: IFRS 8 28




ifrs-full


EmployeeBenefitsExpense


X duration, debit


Employee benefits expense


The expense of all forms of consideration given by an entity in exchange for a service rendered by employees or for the termination of employment.


example: IAS 1 102, disclosure: IAS 1 99, disclosure: IAS 1 104




ifrs-full


EmployeeContributions


X duration, credit


Employee contributions


The amount of employee contributions to retirement benefit plans.


disclosure: IAS 26 35 b ii




ifrs-full


EmployerContributions


X duration, credit


Employer contributions


The amount of employer contributions to retirement benefit plans.


disclosure: IAS 26 35 b i




ifrs-full


EnergyExpense


X duration, debit


Energy expense


The amount of expense arising from the consumption of energy.


common practice: IAS 1 112 c




ifrs-full


EnergyTransmissionCharges


X duration, debit


Energy transmission charges


The amount of charges related to transmission of energy.


common practice: IAS 1 112 c




ifrs-full


EnteringIntoSignificantCommitmentsOrContingentLiabilitiesMember


member


Entering into significant commitments or contingent liabilities [member]


This member stands for entering into significant commitments or contingent liabilities. [Refer: Contingent liabilities [member]]


example: IAS 10 22 i




ifrs-full


EntitysOwnEquityInstrumentsMember


member


Entity’s own equity instruments [member]


This member stands for equity instruments issued by the entity. It also represents the standard value for the “Classes of entity’s own equity instruments” axis if no other member is used.


disclosure: IFRS 13 93




ifrs-full


EntitysTotalForAssociatesMember


member


Entity’s total for associates [member]


This member stands for the standard value for the “Associates” axis if no other member is used.


disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 d, disclosure: IFRS 4 39M – Effective on first application of IFRS 9, disclosure: IFRS 4 39J – Expiry date 2021-01-01




ifrs-full


EntitysTotalForBusinessCombinationsMember


member


Entity’s total for business combinations [member]


This member stands for the standard value for the “Business combinations” axis if no other member is used.


disclosure: IFRS 3 B64, disclosure: IFRS 3 B67




ifrs-full


EntitysTotalForCashgeneratingUnitsMember


member


Entity’s total for cash-generating units [member]


This member stands for the standard value for the “Cash-generating units” axis if no other member is used.


disclosure: IAS 36 134, disclosure: IAS 36 135




ifrs-full


EntitysTotalForConsolidatedStructuredEntitiesMember


member


Entity’s total for consolidated structured entities [member]


This member stands for the standard value for the “Consolidated structured entities” axis if no other member is used.


disclosure: IFRS 12 Nature of the risks associated with an entity’s interests in consolidated structured entities




ifrs-full


EntitysTotalForExternalCreditGradesMember


member


Entity’s total for external credit grades [member]


This member stands for the standard value for the “External credit grades” axis if no other member is used.


disclosure: IFRS 4 39G a – Expiry date 2021-01-01, example: IFRS 7 IG20C, example: IFRS 7 35M, example: IFRS 7 IG24 a – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01




ifrs-full


EntitysTotalForImpairmentOfFinancialAssetsMember


member


Entity’s total for impairment of financial assets [member]


This member stands for the standard value for the “Impairment of financial assets” axis if no other member is used.


disclosure: IFRS 7 37 – Expiry date 2021-01-01




ifrs-full


EntitysTotalForIndividualAssetsOrCashgeneratingUnitsMember


member


Entity’s total for individual assets or cash-generating units [member]


This member stands for the standard value for the “Individual assets or cash-generating units” axis if no other member is used.


disclosure: IAS 36 130




ifrs-full


EntitysTotalForInternalCreditGradesMember


member


Entity’s total for internal credit grades [member]


This member stands for the standard value for the “Internal credit grades” axis if no other member is used.


disclosure: IFRS 4 39G a – Expiry date 2021-01-01, example: IFRS 7 IG20C, example: IFRS 7 35M, example: IFRS 7 IG25 b – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01




ifrs-full


EntitysTotalForJointOperationsMember


member


Entity’s total for joint operations [member]


This member stands for the standard value for the “Joint operations” axis if no other member is used.


disclosure: IFRS 12 B4 c




ifrs-full


EntitysTotalForJointVenturesMember


member


Entity’s total for joint ventures [member]


This member stands for the standard value for the “Joint ventures” axis if no other member is used.


disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 b, disclosure: IFRS 4 39M – Effective on first application of IFRS 9, disclosure: IFRS 4 39J – Expiry date 2021-01-01




ifrs-full


EntitysTotalForProbabilityOfDefaultMember


member


Entity’s total for probability of default [member]


This member stands for the standard value for the “Probability of default” axis if no other member is used.


example: IFRS 7 IG20C, example: IFRS 7 35M




ifrs-full


EntitysTotalForRelatedPartiesMember


member


Entity’s total for related parties [member]


This member stands for the standard value for the “Categories of related parties” axis if no other member is used.


disclosure: IAS 24 19




ifrs-full


EntitysTotalForSegmentConsolidationItemsMember


member


Entity’s total for segment consolidation items [member]


This member stands for the standard value for the “Segment consolidation items” axis if no other member is used.


disclosure: IFRS 8 28




ifrs-full


EntitysTotalForSubsidiariesMember


member


Entity’s total for subsidiaries [member]


This member stands for the standard value for the “Subsidiaries” axis if no other member is used.


disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 a




ifrs-full


EntitysTotalForUnconsolidatedStructuredEntitiesMember


member


Entity’s total for unconsolidated structured entities [member]


This member stands for the standard value for the “Unconsolidated structured entities” axis if no other member is used.


disclosure: IFRS 12 B4 e




ifrs-full


EntitysTotalForUnconsolidatedSubsidiariesMember


member


Entity’s total for unconsolidated subsidiaries [member]


This member stands for the standard value for the “Unconsolidated subsidiaries” axis if no other member is used.


disclosure: IFRS 12 19B




ifrs-full


Equity


X instant, credit


Equity


The amount of residual interest in the assets of the entity after deducting all its liabilities.


disclosure: IAS 1 55, disclosure: IAS 1 78 e, disclosure: IFRS 1 24 a, disclosure: IFRS 1 32 a i, disclosure: IFRS 13 93 a, disclosure: IFRS 13 93 b, disclosure: IFRS 13 93 e




ifrs-full


EquityAbstract


 


Equity [abstract]


 


 




ifrs-full


EquityAndLiabilities


X instant, credit


Equity and liabilities


The amount of the entity’s equity and liabilities. [Refer: Equity; Liabilities]


disclosure: IAS 1 55




ifrs-full


EquityAndLiabilitiesAbstract


 


Equity and liabilities [abstract]


 


 




ifrs-full


EquityAttributableToOwnersOfParent


X instant, credit


Equity attributable to owners of parent


The amount of equity attributable to the owners of the parent. This specifically excludes non-controlling interest.


disclosure: IAS 1 54 r




ifrs-full


EquityAttributableToOwnersOfParentMember


member


Equity attributable to owners of parent [member]


This member stands for equity attributable to the owners of the parent.


disclosure: IAS 1 106




ifrs-full


EquityInstrumentsAmountContributedToFairValueOfPlanAssets


X instant, debit


Equity instruments, amount contributed to fair value of plan assets


The amount instruments representing equity (rather than debt) contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]


example: IAS 19 142 b




ifrs-full


EquityInstrumentsHeld


X instant, debit


Equity instruments held


The amount of instruments held by the entity that provide evidence of a residual interest in the assets of another entity after deducting all of its liabilities.


common practice: IAS 1 55




ifrs-full


EquityInterestsOfAcquirer


X instant, credit


Equity interests of acquirer


The fair value, at the acquisition date, of equity interests of the acquirer transferred as consideration in a business combination. [Refer: Business combinations [member]]


disclosure: IFRS 3 B64 f iv




ifrs-full


EquityInvestmentsMember


member


Equity investments [member]


This member stands for investments in equity instruments.


example: IFRS 7 IG40B, example: IFRS 7 6




ifrs-full


EquityLiabilitiesAndRegulatoryDeferralAccountCreditBalances


X instant, credit


Equity, liabilities and regulatory deferral account credit balances


The amount of equity, liabilities and regulatory deferral account credit balances. [Refer: Equity; Liabilities; Regulatory deferral account credit balances]


disclosure: IFRS 14 21




ifrs-full


EquityMember


member


Equity [member]


This member stands for the residual interest in the assets of the entity after deducting all its liabilities. It also represents the standard value for the “Components of equity” axis if no other member is used.


disclosure: IAS 1 106




ifrs-full


EquityPriceRiskMember


member


Equity price risk [member]


This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in equity prices. [Refer: Financial instruments, class [member]]


example: IFRS 7 IG32, example: IFRS 7 40 a




ifrs-full


EquityReclassifiedIntoFinancialLiabilities


X duration


Equity reclassified into financial liabilities


The amount of equity reclassified into financial liabilities. [Refer: Equity; Financial liabilities]


disclosure: IAS 1 80A




ifrs-full


EstimatedCashFlowsOfFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssets


X duration, debit


Estimated cash flows of financial assets reclassified out of available-for-sale financial assets


The estimated cash flows of financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale]


disclosure: IFRS 7 12A f – Expiry date 2021-01-01




ifrs-full


EstimatedCashFlowsOfFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLoss


X duration, debit


Estimated cash flows of financial assets reclassified out of financial assets at fair value through profit or loss


The estimated cash flows of financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]


disclosure: IFRS 7 12A f – Expiry date 2021-01-01




ifrs-full


EstimatedFinancialEffectContingentLiabilitiesInBusinessCombination


X instant, credit


Estimated financial effect, contingent liabilities in business combination


The amount of the estimated financial effect of contingent liabilities in a business combination that were not recognised because their fair value cannot be measured reliably. [Refer: Contingent liabilities [member]]


disclosure: IFRS 3 B64 j i




ifrs-full


EstimatedFinancialEffectOfContingentAssets


X instant, debit


Estimated financial effect of contingent assets


The amount of the estimated financial effect of possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity.


disclosure: IAS 37 89




ifrs-full


EstimatedFinancialEffectOfContingentLiabilities


X instant, credit


Estimated financial effect of contingent liabilities


The amount of the estimated financial effect of contingent liabilities. [Refer: Contingent liabilities [member]]


disclosure: IAS 37 86 a




ifrs-full


EstimateOfContributionsExpectedToBePaidToPlan


X duration, credit


Estimate of contributions expected to be paid to plan for next annual reporting period


The estimate of the expected contributions to be made to a defined benefit plan for the next annual reporting period. [Refer: Defined benefit plans [member]]


disclosure: IAS 19 147 b, disclosure: IAS 19 148 d iii




ifrs-full


EstimateOfUndiscountedClaimsThatAriseFromContractsWithinScopeOfIFRS17


X instant, credit


Estimate of undiscounted claims that arise from contracts within scope of IFRS 17


The estimate of the undiscounted amount of the claims that arise from contracts within the scope of IFRS 17.


disclosure: IFRS 17 130 – Effective 2021-01-01




ifrs-full


EstimatesOfPresentValueOfFutureCashFlowsMember


member


Estimates of present value of future cash flows [member]


This member stands for the estimates of the present value of the future cash flows related to insurance contracts. [Refer: Insurance contracts [member]]


disclosure: IFRS 17 100 c i – Effective 2021-01-01, disclosure: IFRS 17 101 a – Effective 2021-01-01




ifrs-full


EstimatesOfPresentValueOfFutureCashInflowsMember


member


Estimates of present value of future cash inflows [member]


This member stands for the estimates of the present value of future cash flows inflows related to insurance contracts. [Refer: Insurance contracts [member]]


disclosure: IFRS 17 107 b – Effective 2021-01-01




ifrs-full


EstimatesOfPresentValueOfFutureCashOutflowsInflowsThatAriseFromContractsWithinScopeOfIFRS17ThatAreLiabilities


X instant, credit


Estimates of present value of future cash outflows (inflows) that arise from contracts within scope of IFRS 17 that are liabilities


The amount of the estimates of the present value of future cash outflows (inflows) that arise from contracts within the scope of IFRS 17 that are liabilities.


disclosure: IFRS 17 132 b ii – Effective 2021-01-01




ifrs-full


EstimatesOfPresentValueOfFutureCashOutflowsMember


member


Estimates of present value of future cash outflows [member]


This member stands for the estimates of the present value of future cash flows outflows related to insurance contracts. [Refer: Insurance contracts [member]]


disclosure: IFRS 17 107 a – Effective 2021-01-01




ifrs-full


EstimatesOfPresentValueOfFutureCashOutflowsOtherThanInsuranceAcquisitionCashFlowsMember


member


Estimates of present value of future cash outflows other than insurance acquisition cash flows [member]


This member stands for the estimates of the present value of future cash outflows other than the insurance acquisition cash flows. [Refer: Estimates of present value of insurance acquisition cash flows [member]]


disclosure: IFRS 17 107 a – Effective 2021-01-01




ifrs-full


EstimatesOfPresentValueOfInsuranceAcquisitionCashFlowsMember


member


Estimates of present value of insurance acquisition cash flows [member]


This member stands for the estimates of the present value of the insurance acquisition cash flows. Insurance acquisition cash flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts that are directly attributable to the portfolio of insurance contracts to which the group belongs. Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts within the portfolio.


disclosure: IFRS 17 107 a – Effective 2021-01-01




ifrs-full


EventsOfReclassificationOfFinancialAssetsAxis


axis


Events of reclassification of financial assets [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IFRS 7 12B




ifrs-full


EventsOfReclassificationOfFinancialAssetsMember


member


Events of reclassification of financial assets [member]


This member stands for the events of reclassification of financial assets. It also represents the standard value for the “Events of reclassification of financial assets” axis if no other member is used. [Refer: Financial assets]


disclosure: IFRS 7 12B




ifrs-full


ExchangeDifferencesOnTranslationAbstract


 


Exchange differences on translation [abstract]


 


 




ifrs-full


ExciseTaxPayables


X instant, credit


Excise tax payables


The amount of payables related to excise tax.


common practice: IAS 1 78




ifrs-full


ExercisePriceOfOutstandingShareOptions2019


X.XX instant


Exercise price of outstanding share options


The exercise price of outstanding share options.


disclosure: IFRS 2 45 d




ifrs-full


ExercisePriceShareOptionsGranted2019


X.XX duration


Exercise price, share options granted


The exercise price of share options granted.


disclosure: IFRS 2 47 a i




ifrs-full


ExpectedCashOutflowOnRedemptionOrRepurchaseOfPuttableFinancialInstruments


X duration, credit


Expected cash outflow on redemption or repurchase of puttable financial instruments


The expected cash outflow on the redemption or repurchase of puttable financial instruments classified as equity. [Refer: Liquidity risk [member]; Financial instruments, class [member]]


disclosure: IAS 1 136A c




ifrs-full


ExpectedCreditLossesCollectivelyAssessedMember


member


Expected credit losses collectively assessed [member]


This member stands for expected credit losses that are collectively assessed. [Refer: Method of assessment of expected credit losses [member]]


example: IFRS 7 IG20B, example: IFRS 7 35H, example: IFRS 7 35I




ifrs-full


ExpectedCreditLossesIndividuallyAssessedMember


member


Expected credit losses individually assessed [member]


This member stands for expected credit losses that are individually assessed. [Refer: Method of assessment of expected credit losses [member]]


example: IFRS 7 IG20B, example: IFRS 7 35H, example: IFRS 7 35I




ifrs-full


ExpectedCreditLossRate


X.XX instant


Expected credit loss rate


The rate of expected credit losses, calculated as percentage of the gross carrying amount. Expected credit losses are the weighted average of credit losses with the respective risks of a default occurring as the weights.


example: IFRS 7 IG20D, example: IFRS 7 35N




ifrs-full


ExpectedDividendAsPercentageShareOptionsGranted


X.XX duration


Expected dividend as percentage, share options granted


The percentage of an expected dividend used to calculate the fair value of share options granted.


disclosure: IFRS 2 47 a i




ifrs-full


ExpectedDividendShareOptionsGranted


X duration


Expected dividend, share options granted


The amount of an expected dividend used to calculate the fair value of share options granted.


disclosure: IFRS 2 47 a i




ifrs-full


ExpectedReimbursementContingentLiabilitiesInBusinessCombination


X instant, debit


Expected reimbursement, contingent liabilities in business combination


The amount expected to be reimbursed by another party on expenditures to settle contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]


disclosure: IFRS 3 B67 c, disclosure: IFRS 3 B64 j




ifrs-full


ExpectedReimbursementOtherProvisions


X instant, debit


Expected reimbursement, other provisions


The amount expected to be reimbursed by another party on expenditures to settle other provisions. [Refer: Other provisions]


disclosure: IAS 37 85 c




ifrs-full


ExpenseArisingFromExplorationForAndEvaluationOfMineralResources


X duration, debit


Expense arising from exploration for and evaluation of mineral resources


The amount of expense arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource.


disclosure: IFRS 6 24 b




ifrs-full


ExpenseArisingFromInsuranceContracts


X duration, debit


Expense arising from insurance contracts


The amount of expense arising from insurance contracts. [Refer: Types of insurance contracts [member]]


disclosure: IFRS 4 37 b – Expiry date 2021-01-01




ifrs-full


ExpenseByNature


X duration, debit


Expenses, by nature


The amount of expenses aggregated according to their nature (for example, depreciation, purchases of materials, transport costs, employee benefits and advertising costs), and not reallocated among functions within the entity.


disclosure: IAS 1 99




ifrs-full


ExpenseByNatureAbstract


 


Expenses by nature [abstract]


 


 




ifrs-full


ExpenseDueToUnwindingOfDiscountOnProvisions


X duration, debit


Expense due to unwinding of discount on provisions


The amount of expense recognised due to the unwinding of the discount on provisions, resulting from the effect of the passage of time. [Refer: Other provisions]


common practice: IAS 1 112 c




ifrs-full


ExpenseForPolicyholderClaimsAndBenefitsWithoutReductionForReinsuranceHeld


X duration, debit


Expense for policyholder claims and benefits, without reduction for reinsurance held


The amount of expense for policyholder claims and benefits, without any reduction for reinsurance held.


example: IAS 1 85 – Expiry date 2021-01-01, example: IFRS 4 IG24 c – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01




ifrs-full


ExpenseFromCashsettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets


X duration, debit


Expense from cash-settled share-based payment transactions in which goods or services received did not qualify for recognition as assets


The amount of expense arising from cash-settled share-based payment transactions in which the goods or services received did not qualify for recognition as assets. [Refer: Expense from share-based payment transactions in which goods or services received did not qualify for recognition as assets]


common practice: IAS 1 112 c




ifrs-full


ExpenseFromContinuingInvolvementInDerecognisedFinancialAssets


X duration, debit


Expense from continuing involvement in derecognised financial assets


The amount of expense recognised from the entity’s continuing involvement in derecognised financial assets (for example, fair value changes in derivative instruments). [Refer: Financial assets; Derivatives [member]]


disclosure: IFRS 7 42G b




ifrs-full


ExpenseFromContinuingInvolvementInDerecognisedFinancialAssetsCumulativelyRecognised


X instant, debit


Expense from continuing involvement in derecognised financial assets cumulatively recognised


The amount of cumulative expense recognised from the entity’s continuing involvement in derecognised financial assets (for example, fair value changes in derivative instruments). [Refer: Expense from continuing involvement in derecognised financial assets; Derivatives [member]]


disclosure: IFRS 7 42G b




ifrs-full


ExpenseFromEquitysettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets


X duration, debit


Expense from equity-settled share-based payment transactions in which goods or services received did not qualify for recognition as assets


The amount of expense arising from equity-settled share-based payment transactions in which the goods or services received did not qualify for recognition as assets. [Refer: Expense from share-based payment transactions in which goods or services received did not qualify for recognition as assets]


disclosure: IFRS 2 51 a




ifrs-full


ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets


X duration, debit


Expense from share-based payment transactions in which goods or services received did not qualify for recognition as assets


The amount of expense arising from share-based payment transactions in which the goods or services received did not qualify for recognition as assets.


disclosure: IFRS 2 51 a




ifrs-full


ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssetsAbstract


 


Expense from share-based payment transactions in which goods or services received did not qualify for recognition as assets [abstract]


 


 




ifrs-full


ExpenseFromSharebasedPaymentTransactionsWithEmployees


X duration, debit


Expense from share-based payment transactions with employees


The amount of expense from share-based payment transactions with employees.


common practice: IAS 1 112 c




ifrs-full


ExpenseIncomeIncludedInProfitOrLossLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued


X duration, credit


Expense (income) included in profit or loss, liabilities under insurance contracts and reinsurance contracts issued


The increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued resulting from expense or income included in profit or loss. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]


example: IFRS 4 IG37 d – Expiry date 2021-01-01, example: IFRS 4 37 e – Expiry date 2021-01-01




ifrs-full


ExpenseOfRestructuringActivities


X duration, debit


Expense of restructuring activities


The amount of expense relating to restructuring. Restructuring is a programme that is planned and controlled by management and materially changes either the scope of a business undertaken by an entity or the manner in which that business is conducted. Such programmes include: (a) the sale or termination of a line of business; (b) closure of business locations in a country or region or the relocation of activities from one country or region to another; (c) changes in management structure; and (d) fundamental reorganisations that have a material effect on the nature and focus of the entity’s operations.


disclosure: IAS 1 98 b




ifrs-full


ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction


X duration, debit


Expense recognised during period for bad and doubtful debts for related party transaction


The amount of expense recognised during the period in respect of bad or doubtful debts due from related parties. [Refer: Related parties [member]]


disclosure: IAS 24 18 d




ifrs-full


ExpenseRelatingToLeasesOfLowvalueAssetsForWhichRecognitionExemptionHasBeenUsed


X duration, debit


Expense relating to leases of low-value assets for which recognition exemption has been used


The amount of the expense relating to leases of low-value assets accounted for applying paragraph 6 of IFRS 16. This expense shall not include the expense relating to short-term leases of low-value assets.


disclosure: IFRS 16 53 d




ifrs-full


ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed


X duration, debit


Expense relating to short-term leases for which recognition exemption has been used


The amount of the expense relating to short-term leases accounted for applying paragraph 6 of IFRS 16. This expense need not include the expense relating to leases with a lease term of one month or less. Short-term lease is a lease that, at the commencement date, has a lease term of 12 months or less. A lease that contains a purchase option is not a short-term lease.


disclosure: IFRS 16 53 c




ifrs-full


ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities


X duration, debit


Expense relating to variable lease payments not included in measurement of lease liabilities


The amount of the expense relating to variable lease payments not included in the measurement of lease liabilities. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time. [Refer: Lease liabilities]


disclosure: IFRS 16 53 e




ifrs-full


ExpensesArisingFromReinsuranceHeld


X duration, debit


Expenses arising from reinsurance held


The amount of expenses relating to reinsurance contracts held.


example: IAS 1 85 – Expiry date 2021-01-01, example: IFRS 4 IG24 d – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01




ifrs-full


ExpensesFromAllocationOfPremiumsPaidToReinsurer


X duration, debit


Expenses from allocation of premiums paid to reinsurer


The amount of expenses from an allocation of the premiums paid to the reinsurer. [Refer: Reinsurance contracts held [member]]


disclosure: IFRS 17 86 – Effective 2021-01-01




ifrs-full


ExpensesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome


X duration, debit


Expenses on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss


The amount of expenses recognised in profit or loss on financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income]


disclosure: IFRS 7 12A e – Expiry date 2021-01-01




ifrs-full


ExpensesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss


X duration, debit


Expenses on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss


The amount of expenses recognised in profit or loss on financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]


disclosure: IFRS 7 12A e – Expiry date 2021-01-01




ifrs-full


ExplanationHowServiceConcessionArrangementHasBeenClassified


text


Explanation of how service concession arrangement has been classified


The explanation of how a service concession arrangement has been classified. [Refer: Service concession arrangements [member]]


disclosure: SIC 29 6 e




ifrs-full


ExplanationOfAccountingPoliciesAndMethodsOfComputationFollowedInInterimFinancialStatements


text block


Description of accounting policies and methods of computation followed in interim financial statements [text block]


The disclosure of a statement that the same accounting policies and methods of computation are followed in the interim financial statements as compared with the most recent annual financial statements or, if those policies or methods have been changed, a description of the nature and effect of the changes.


disclosure: IAS 34 16A a




ifrs-full


ExplanationOfAdjustmentsBetweenDenominatorsUsedToCalculateBasicAndDilutedEarningsPerShare


text


Explanation of adjustments between denominators used to calculate basic and diluted earnings per share


The reconciliation of the denominators used in calculating basic and diluted earnings per share to each other.


disclosure: IAS 33 70 b




ifrs-full


ExplanationOfAdjustmentsOfNumeratorToCalculateBasicEarningsPerShare


text


Explanation of adjustments of numerator to calculate basic earnings per share


The explanation of the adjustments made to the numerator in the calculation of the basic earnings per share.


disclosure: IAS 33 70 a




ifrs-full


ExplanationOfAdjustmentsOfNumeratorToCalculateDilutedEarningsPerShare


text


Explanation of adjustments of numerator to calculate diluted earnings per share


The explanation of the adjustments made to the numerator in the calculation of diluted earnings per share.


disclosure: IAS 33 70 a




ifrs-full


ExplanationOfAdjustmentsThatWouldBeNecessaryToAchieveFairPresentation


text


Explanation of adjustments that would be necessary to achieve fair presentation


The explanation of the adjustments to items in the financial statements that management has concluded would be necessary to achieve a fair presentation in circumstances in which management concludes that compliance with a requirement in an IFRS would be so misleading that it would conflict with the objective of financial statements set out in the Conceptual Framework, but the relevant regulatory framework prohibits departure from the requirement.


disclosure: IAS 1 23 b




ifrs-full


ExplanationOfAmountOfAnyGainRecognisedAndLineItemInStatementOfComprehensiveIncomeInWhichGainIsRecognisedInBargainPurchase


text


Description of line item in statement of comprehensive income in which gain in bargain purchase transaction is recognised


The description of the line item in the statement of comprehensive income in which a gain in a bargain purchase transaction is recognised. [Refer: Gain recognised in bargain purchase transaction]


disclosure: IFRS 3 B64 n i




ifrs-full


ExplanationOfAmountReclassifiedBetweenProfitOrLossAndOtherComprehensiveIncomeApplyingOverlayApproach


text


Explanation of amount reclassified between profit or loss and other comprehensive income applying overlay approach


The explanation of the amount reclassified between profit or loss and other comprehensive income when applying the overlay approach, in a way that enables users of financial statements to understand how that amount is derived.


disclosure: IFRS 4 39L d – Effective on first application of IFRS 9




ifrs-full


ExplanationOfAnyChangesInRangeOfOutcomesUndiscountedAndReasonsForThoseChangesForContingentConsideration


text


Explanation of any changes in range of undiscounted outcomes and reasons for those changes for contingent consideration


The explanation of any changes in the range of undiscounted outcomes and the reasons for those changes for contingent consideration assets or liabilities in a business combination. [Refer: Business combinations [member]]


disclosure: IFRS 3 B67 b ii




ifrs-full


ExplanationOfAnyChangesInRecognisedAmountsOfContingentConsideration


text


Explanation of any changes in recognised amounts of contingent consideration


The explanation of any changes in recognised amounts of contingent consideration assets or liabilities in a business combination. [Refer: Business combinations [member]]


disclosure: IFRS 3 B67 b i




ifrs-full


ExplanationOfAssetsAcquiredByWayOfGovernmentGrantAndInitiallyRecognisedAtFairValue


text


Explanation of assets acquired by way of government grant and initially recognised at fair value


The explanation of whether assets acquired by way of government grants and initially recognised at fair value are measured after recognition under the cost model or the revaluation model. [Refer: At fair value [member]; Government [member]; Government grants]


disclosure: IAS 38 122 c iii




ifrs-full


ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments


text


Explanation of sources of estimation uncertainty with significant risk of causing material adjustment


The explanation of major sources of estimation uncertainty that have a significant risk of resulting in a material adjustment.


disclosure: IAS 1 125, disclosure: IFRIC 14 10




ifrs-full


ExplanationOfAssumptionsToMeasureInsuranceAssetsAndLiabilities


text


Explanation of process used to determine assumptions to measure recognised assets, liabilities, income and expense arising from insurance contracts


The explanation of the process used to determine assumptions that have the greatest effect on the measurement of recognised assets, liabilities, income and expense arising from insurance contracts.


disclosure: IFRS 4 37 c – Expiry date 2021-01-01




ifrs-full


ExplanationOfBasisOfPreparationOfUnadjustedComparativeInformation


text


Explanation of basis of preparation of unadjusted comparative information


The explanation of the basis used for the preparation of unadjusted comparative information in the financial statements.


disclosure: IFRS 10 C6B, disclosure: IFRS 11 C13B, disclosure: IAS 16 80A, disclosure: IAS 27 18I, disclosure: IAS 38 130I, disclosure: IFRS 17 C27 – Effective 2021-01-01




ifrs-full


ExplanationOfBodyOfAuthorisation


text


Explanation of body of authorisation


The explanation of who authorised the financial statements for issue.


disclosure: IAS 10 17




ifrs-full


ExplanationOfChangeInActivitiesThatPermittedInsurerToReassessWhetherItsActivitiesArePredominantlyConnectedWithInsurance


text


Explanation of change in activities that permitted insurer to reassess whether its activities are predominantly connected with insurance


The detailed explanation of the change in activities that permitted an insurer to reassess whether its activities are predominantly connected with insurance.


disclosure: IFRS 4 39C c iii – Expiry date 2021-01-01




ifrs-full


ExplanationOfChangeInActivitiesThatResultedInInsurerNoLongerQualifyingToApplyTemporaryExemptionFromIFRS9


text


Explanation of change in activities that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9


The detailed explanation of the change in activities that resulted in an insurer no longer qualifying to apply the temporary exemption from IFRS 9.


disclosure: IFRS 4 39D c – Expiry date 2021-01-01




ifrs-full


ExplanationOfChangeInBusinessModelForManagingFinancialAssets


text


Explanation of change in business model for managing financial assets


The explanation of the change in the entity’s business model for managing financial assets. [Refer: Financial assets]


disclosure: IFRS 7 12B b




ifrs-full


ExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod


text


Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period


The explanation of the change in either the name of the reporting entity or any other means of identification from the end of the preceding reporting period.


disclosure: IAS 1 51 a




ifrs-full


ExplanationOfChangesInApplicableTaxRatesToPreviousAccountingPeriod


text


Explanation of changes in applicable tax rates to previous accounting period


The explanation of the changes in the entity’s applicable income tax rate(s) compared to the previous accounting period.


disclosure: IAS 12 81 d




ifrs-full


ExplanationOfChangesInDescriptionOfRetirementBenefitPlan


text


Explanation of changes in description of retirement benefit plan


The explanation of the changes in the description of the retirement benefit plan during the period covered by the report.


disclosure: IAS 26 36 g




ifrs-full


ExplanationOfContractualObligationsToPurchaseConstructOrDevelopInvestmentPropertyOrForRepairsMaintenanceOrEnhancements


text


Explanation of contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancements


The explanation of contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancements. [Refer: Investment property]


disclosure: IAS 40 75 h




ifrs-full


ExplanationOfCreditRiskManagementPracticesAndHowTheyRelateToRecognitionAndMeasurementOfExpectedCreditLossesExplanatory


text block


Explanation of credit risk management practices and how they relate to recognition and measurement of expected credit losses [text block]


The explanation of the credit risk management practices and how they relate to the recognition and measurement of expected credit losses.


disclosure: IFRS 7 35F




ifrs-full


ExplanationOfDepartureFromIFRS


text


Explanation of departure from IFRS


The explanation of the entity’s departure from an IFRS, disclosing that it has complied with applicable IFRSs except that it has departed from a particular requirement to achieve a fair presentation. This includes the disclosure of the title of the IFRS from which the entity has departed, the nature of the departure (including the treatment that the IFRS would require), the reason why that treatment would be so misleading in the circumstances that it would conflict with the objective of financial statements set out in the Conceptual Framework, and the treatment adopted. [Refer: IFRSs [member]]


disclosure: IAS 1 20 b, disclosure: IAS 1 20 c




ifrs-full


ExplanationOfDesignatedFinancialAssetsThatAreHeldOutsideLegalEntityThatIssuesContractsWithinScopeOfIFRS4


text


Explanation of designated financial assets that are held outside legal entity that issues contracts within scope of IFRS 4


The explanation of any designated financial assets that are held outside the legal entity that issues contracts within the scope of IFRS 4.


disclosure: IFRS 4 39L c – Effective on first application of IFRS 9




ifrs-full


ExplanationOfDetailsOfAnyInvestmentInEmployer


text


Explanation of details of any investment in employer


The explanation of the details of any investment in the employer that a retirement benefit plan has.


disclosure: IAS 26 35 a iv




ifrs-full


ExplanationOfDetailsOfGuaranteesGivenOrReceivedOfOutstandingBalancesForRelatedPartyTransaction


text


Explanation of details of guarantees given or received of outstanding balances for related party transaction


The explanation of the details of guarantees given or received for outstanding balances for related party transactions. [Refer: Guarantees [member]; Related parties [member]]


disclosure: IAS 24 18 b ii




ifrs-full


ExplanationOfDetailsOfInvestmentExceedingEitherFivePerCentOfNetAssetsAvailableForBenefitsOrFivePerCentOfAnyClassOrTypeOfSecurity


text


Explanation of details of investment exceeding either five per cent of net assets available for benefits or five per cent of any class or type of security


The explanation of the details of a single investment exceeding either 5 % of the assets of a retirement benefit plan less its liabilities other than the actuarial present value of promised retirement benefits, or 5 % of any class or type of security.


disclosure: IAS 26 35 a iii




ifrs-full


ExplanationOfDifferenceBetweenOperatingLeaseCommitmentsDisclosedApplyingIAS17AndLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16Explanatory


text block


Explanation of difference between operating lease commitments disclosed applying IAS 17 and lease liabilities recognised at date of initial application of IFRS 16 [text block]


The explanation of the difference between: (a) operating lease commitments disclosed applying IAS 17 at the end of the annual reporting period immediately preceding the date of initial application of IFRS 16, discounted using the incremental borrowing rate at the date of initial application; and (b) lease liabilities recognised in the statement of financial position at the date of initial application of IFRS 16. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment.


disclosure: IFRS 16 C12 b




ifrs-full


ExplanationOfDirectMeasurementOfFairValueOfGoodsOrServicesReceived


text


Explanation of direct measurement of fair value of goods or services received


The explanation of how the fair value of goods or services received was determined if it was measured directly (for example, whether fair value was measured at a market price for those goods or services).


disclosure: IFRS 2 48




ifrs-full


ExplanationOfDisposalOfInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModel


text


Explanation of disposal of investment property carried at cost or in accordance with IFRS 16 within fair value model


The explanation of the fact that the entity has disposed of investment property not carried at fair value when the entity measures investment property at cost or in accordance with IFRS 16 within the fair value model, because fair value is not reliably determinable on a continuing basis. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property]


disclosure: IAS 40 78 d i




ifrs-full


ExplanationOfEffectOfChangeForBiologicalAssetForWhichFairValueBecomesReliablyMeasurable


text


Explanation of effect of change for biological asset for which fair value becomes reliably measurable


The explanation of the effect of changing to fair value measurement for biological assets previously measured at their cost less any accumulated depreciation and impairment losses but for which fair value becomes reliably measurable. [Refer: Biological assets; Impairment loss]


disclosure: IAS 41 56 c




ifrs-full


ExplanationOfEffectOfChangesInAssumptionsToMeasureInsuranceAssetsAndInsuranceLiabilities


text


Explanation of effect of changes in assumptions to measure insurance assets and insurance liabilities


The explanation of the effect of changes in assumptions to measure insurance assets and insurance liabilities, showing separately the effect of each change that has a material effect on the financial statements.


disclosure: IFRS 4 37 d – Expiry date 2021-01-01




ifrs-full


ExplanationOfEffectOfChangesInCompositionOfEntityDuringInterimPeriod


text


Explanation of effect of changes in composition of entity during interim period


The explanation of the effect of changes in the composition of the entity during the interim period, including business combinations, obtaining or losing control of subsidiaries and long-term investments, restructurings and discontinued operations. [Refer: Business combinations [member]; Discontinued operations [member]; Subsidiaries [member]]


disclosure: IAS 34 16A i




ifrs-full


ExplanationOfEffectOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSaleOnResultsOfOperationsForCurrentPeriod


text


Explanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations for current period


The explanation of the effect of the decision to change the plan to sell non-current assets or disposal groups on the results of operations for the current period. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]]


disclosure: IFRS 5 42




ifrs-full


ExplanationOfEffectOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSaleOnResultsOfOperationsForPriorPeriod


text


Explanation of effect of changes in plan to sell non-current asset or disposal group held for sale on results of operations for prior period


The explanation of the effect of the decision to change the plan to sell non-current assets or disposal groups on the results of operations for prior periods presented. [Refer: Non-current assets or disposal groups classified as held for sale]


disclosure: IFRS 5 42




ifrs-full


ExplanationOfEffectOfSharebasedPaymentsOnFinancialPositions


text block


Explanation of effect of share-based payments on entity’s financial position [text block]


The explanation that enables users of financial statements to understand the effect of share-based payment transactions on the entity’s financial position.


disclosure: IFRS 2 50




ifrs-full


ExplanationOfEffectOfSharebasedPaymentsOnProfitOrLoss


text block


Explanation of effect of share-based payments on entity’s profit or loss [text block]


The explanation that enables users of financial statements to understand the effect of share-based payment transactions on the entity’s profit (loss).


disclosure: IFRS 2 50




ifrs-full


ExplanationOfEffectOfTransitionOnReportedCashFlows


text


Explanation of effect of transition on reported cash flows


The explanation of material adjustments to the statement of cash flows resulting from the transition from previous GAAP to IFRSs. [Refer: Previous GAAP [member]; IFRSs [member]]


disclosure: IFRS 1 25, disclosure: IFRS 1 23




ifrs-full


ExplanationOfEffectOfTransitionOnReportedFinancialPerformance


text


Explanation of effect of transition on reported financial performance


The explanation of how the transition from previous GAAP to IFRSs affected the entity’s reported financial performance. [Refer: Previous GAAP [member]; IFRSs [member]]


disclosure: IFRS 1 23




ifrs-full


ExplanationOfEffectOfTransitionOnReportedFinancialPosition


text


Explanation of effect of transition on reported financial position


The explanation of how the transition from previous GAAP to IFRSs affected the entity’s reported financial position. [Refer: Previous GAAP [member]; IFRSs [member]]


disclosure: IFRS 1 23




ifrs-full


ExplanationOfEffectThatTimingOfSatisfactionOfPerformanceObligationsAndTypicalTimingOfPaymentHaveOnContractAssetsAndContractLiabilitiesExplanatory


text block


Explanation of effect that timing of satisfaction of performance obligations and typical timing of payment have on contract assets and contract liabilities [text block]


The explanation of the effect that the timing of satisfaction of performance obligations and the typical timing of payment have on the contract assets and the contract liabilities. [Refer: Performance obligations [member]; Contract assets; Contract liabilities]


disclosure: IFRS 15 117




ifrs-full


ExplanationOfEstimatedFinancialEffectContingentLiabilitiesInBusinessCombination


text


Explanation of estimated financial effect, contingent liabilities in business combination


The explanation of the estimated financial effect for contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]


disclosure: IFRS 3 B64 j i




ifrs-full


ExplanationOfEstimatedFinancialEffectOfContingentAssets


text


Explanation of estimated financial effect of contingent assets


The explanation of the estimated financial effect of possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity.


disclosure: IAS 37 89




ifrs-full


ExplanationOfFactAndBasisForPreparationOfFinancialStatementsWhenNotGoingConcernBasis


text


Explanation of fact and basis for preparation of financial statements when not going concern basis


The explanation of the fact that the entity has not prepared financial statements on a going concern basis and an explanation of the basis on which financial statements were prepared.


disclosure: IAS 1 25




ifrs-full


ExplanationOfFactorsInReachingDecisionThatProvisionOfSupportToPreviouslyUnconsolidatedStructuredEntityResultedInObtainingControl


text


Explanation of factors in reaching decision to provide support to previously unconsolidated structured entity that resulted in obtaining control


The explanation of the relevant factors in reaching the decision by a parent or any of its subsidiaries to provide, without having a contractual obligation to do so, financial or other support to a previously unconsolidated structured entity that resulted in the entity controlling the structured entity. [Refer: Subsidiaries [member]; Unconsolidated structured entities [member]]


disclosure: IFRS 12 16




ifrs-full


ExplanationOfFactsAndCircumstancesIndicatingRareSituationForReclassificationOutOfFinancialAssetsAtFairValueThroughProfitOrLoss


text


Explanation of facts and circumstances indicating rare situation for reclassification out of financial assets at fair value through profit or loss


The explanation of facts and circumstances indicating a rare situation for the reclassification of financial assets that are no longer held for the purpose of selling or repurchasing in the near term out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss; Reclassification out of financial assets at fair value through profit or loss]


disclosure: IFRS 7 12A c – Expiry date 2021-01-01




ifrs-full


ExplanationOfFactsAndCircumstancesOfSaleOrReclassificationAndExpectedDisposalMannerAndTiming


text


Explanation of facts and circumstances of sale or reclassification and expected disposal, manner and timing


The explanation of the facts and circumstances of the sale or leading to the expected disposal, and the manner and timing of that disposal, when a non-current asset or disposal group has been either classified as held for sale or sold.


disclosure: IFRS 5 41 b




ifrs-full


ExplanationOfFactThatAggregateCarryingAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAllocatedToRecoverableAmountsIsSignificant


text


Explanation of fact that aggregate carrying amount of goodwill or intangible assets with indefinite useful lives allocated to cash-generating units is significant


The explanation of the fact that the aggregate carrying amount of goodwill or intangible assets with indefinite useful lives allocated to the cash-generating unit (group of units) is significant in comparison with the entity’s total carrying amount of goodwill or intangible assets with indefinite useful lives. [Refer: Carrying amount [member]; Cash-generating units [member]; Intangible assets other than goodwill]


disclosure: IAS 36 135




ifrs-full


ExplanationOfFactThatCarryingAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesIsNotSignificant


text


Explanation of fact that carrying amount of goodwill or intangible assets with indefinite useful lives is not significant


The explanation of the fact that the carrying amount of goodwill or intangible assets with indefinite useful lives allocated to a unit (group of units) across multiple cash-generating units (groups of units) is not significant in comparison with the entity’s total carrying amount of goodwill or intangible assets with indefinite useful lives. [Refer: Carrying amount [member]; Cash-generating units [member]; Intangible assets other than goodwill]


disclosure: IAS 36 135




ifrs-full


ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue


text


Explanation of fact that entity’s owners or others have power to amend financial statements after issue


The explanation of the fact that the entity’s owners or others have the power to amend financial statements after issue.


disclosure: IAS 10 17




ifrs-full


ExplanationOfFactThatFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredAreDerecognised


text


Explanation of fact that financial instruments whose fair value previously could not be reliably measured are derecognised


The explanation of the fact that financial instruments whose fair value previously could not be reliably measured are derecognised. [Refer: Financial instruments, class [member]]


disclosure: IFRS 7 30 e – Expiry date 2021-01-01




ifrs-full


ExplanationOfFactThatFinancialStatementsAndCorrespondingFiguresForPreviousPeriodsHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency


text


Explanation of fact that financial statements and corresponding figures for previous periods have been restated for changes in general purchasing power of functional currency


The explanation of the fact that financial statements and the corresponding figures for previous periods have been restated for changes in the general purchasing power of the functional currency and, as a result, are stated in terms of the measuring unit current at the end of the reporting period in hyperinflationary reporting.


disclosure: IAS 29 39 a




ifrs-full


ExplanationOfFactThatFinancialStatementsForPreviousPeriodsNotPresented


text


Explanation of fact that financial statements for previous periods not presented


The explanation, in the entity’s first IFRS financial statements, of the fact that the entity did not present financial statements for previous periods.


disclosure: IFRS 1 28




ifrs-full


ExplanationOfFactThatMaximumAmountOfPaymentForContingentConsiderationArrangementsAndIndemnificationAssetsIsUnlimited


text


Explanation of fact that maximum amount of payment for contingent consideration arrangements and indemnification assets is unlimited


The explanation of the fact that the maximum amount of the payment for contingent consideration arrangements and indemnification assets is unlimited.


disclosure: IFRS 3 B64 g iii




ifrs-full


ExplanationOfFactThatSharesHaveNoParValue


text


Explanation of fact that shares have no par value


The explanation of the fact that shares have no par value. [Refer: Par value per share]


disclosure: IAS 1 79 a iii




ifrs-full


ExplanationOfFinancialEffectOfAdjustmentsRelatedToBusinessCombinations


text


Explanation of financial effect of adjustments related to business combinations


The explanation of the financial effects of the adjustments recognised in the current reporting period that relate to business combinations that occurred in the period or previous reporting periods. [Refer: Business combinations [member]]


disclosure: IFRS 3 61




ifrs-full


ExplanationOfFinancialEffectOfContingentLiabilities


text


Explanation of estimated financial effect of contingent liabilities


The explanation of the estimated financial effect of contingent liabilities. [Refer: Contingent liabilities [member]]


disclosure: IAS 37 86 a




ifrs-full


ExplanationOfFinancialEffectOfDepartureFromIFRS


text


Explanation of financial effect of departure from IFRS


The explanation of the financial effect of the departure from IFRS on items in the financial statements that would have been reported when complying with the requirement.


disclosure: IAS 1 20 d




ifrs-full


ExplanationOfFinancialEffectOfNonadjustingEventAfterReportingPeriod


text block


Explanation of financial effect of non-adjusting event after reporting period [text block]


The explanation of either an estimate of the financial effect of a non-adjusting event after the reporting period or a statement that such an estimate cannot be made.


disclosure: IAS 10 21 b




ifrs-full


ExplanationOfGainOrLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination


text


Explanation of gain or loss that relates to identifiable assets acquired or liabilities assumed in business combination and is of such size, nature or incidence that disclosure is relevant to understanding combined entity’s financial statements


The explanation of the gain or loss that both relates to identifiable assets acquired or liabilities assumed in a business combination and is of such size, nature or incidence that disclosure is relevant to understanding the combined entity’s financial statements. [Refer: Business combinations [member]]


disclosure: IFRS 3 B67 e




ifrs-full


ExplanationOfGainsLossesRecognisedWhenControlInSubsidiaryIsLost


text


Description of line item(s) in profit or loss in which gain (loss) is recognised when control of subsidiary is lost


The description of the line item(s) in profit or loss in which the gain (loss) is recognised (if not presented separately) when control of a subsidiary is lost. [Refer: Subsidiaries [member]]


disclosure: IFRS 12 19 b




ifrs-full


ExplanationOfHedgeIneffectivenessResultingFromSourcesThatEmergedInHedgingRelationship


text


Explanation of hedge ineffectiveness resulting from sources that emerged in hedging relationship


The explanation of hedge ineffectiveness resulting from sources that emerged in the hedging relationship. [Refer: Gain (loss) on hedge ineffectiveness]


disclosure: IFRS 7 23E




ifrs-full


ExplanationOfHowAndWhyEntityHadAndCeasedToHaveFunctionalCurrencyForWhichReliableGeneralPriceIndexIsNotAvailableAndNoExchangeabilityWithStableForeignCurrencyExists


text


Explanation of how and why entity had, and ceased to have, functional currency for which reliable general price index is not available and no exchangeability with stable foreign currency exists


The explanation when the entity has a functional currency that was, or is, the currency of a hyperinflationary economy, of how and why the entity had, and ceased to have, a functional currency for which the reliable general price index is not available and no exchangeability with stable foreign currency exists.


disclosure: IFRS 1 31C




ifrs-full


ExplanationOfHowEntityDeterminedMeasurementOfInsuranceContractsAtTransitionDate


text


Explanation of how entity determined measurement of insurance contracts at transition date


The explanation of how an entity determined the measurement of insurance contracts at the transition date. [Refer: Insurance contracts [member]]


disclosure: IFRS 17 115 – Effective 2021-01-01




ifrs-full


ExplanationOfHowRateRegulatorIsRelated


text


Explanation of how rate regulator is related


The explanation of how the rate regulator is related to the entity. [Refer: Description of identity of rate regulator(s)]


disclosure: IFRS 14 30 b




ifrs-full


ExplanationOfHowSignificantChangesInGrossCarryingAmountOfFinancialInstrumentsContributedToChangesInLossAllowance


text


Explanation of how significant changes in gross carrying amount of financial instruments contributed to changes in loss allowance


The explanation of how significant changes in the gross carrying amount of financial instruments contributed to changes in the loss allowance.


disclosure: IFRS 7 35I




ifrs-full


ExplanationOfHowTimingOfSatisfactionOfPerformanceObligationsRelatesToTypicalTimingOfPayment


text


Explanation of how timing of satisfaction of performance obligations relates to typical timing of payment


The explanation of how the timing of satisfaction of performance obligations relates to the typical timing of payment. [Refer: Performance obligations [member]]


disclosure: IFRS 15 117




ifrs-full


ExplanationOfImpairmentLossRecognisedOrReversedByClassOfAssetsAndByReportableSegment


text block


Disclosure of impairment loss recognised or reversed for cash-generating unit [text block]


The disclosure of an impairment loss recognised or reversed for a cash-generating unit. [Refer: Impairment loss; Reversal of impairment loss]


disclosure: IAS 36 130 d ii




ifrs-full


ExplanationOfIndependentValuerUsedForRevaluationPropertyPlantAndEquipment


text


Explanation of involvement of independent valuer in revaluation, property, plant and equipment


The explanation of whether an independent valuer was involved for items of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment]


disclosure: IAS 16 77 b




ifrs-full


ExplanationOfInitialApplicationOfImpairmentRequirementsForFinancialInstrumentsExplanatory


text block


Explanation of initial application of impairment requirements for financial instruments [text block]


The explanation of the initial application of the impairment requirements for financial instruments.


disclosure: IFRS 7 42P




ifrs-full


ExplanationOfInputsAssumptionsAndEstimationTechniquesUsedToApplyImpairmentRequirementsExplanatory


text block


Explanation of inputs, assumptions and estimation techniques used to apply impairment requirements [text block]


The explanation of the inputs, assumptions and estimation techniques used to apply the impairment requirements for financial instruments.


disclosure: IFRS 7 35G




ifrs-full


ExplanationOfInsuranceFinanceIncomeExpenses


text


Explanation of insurance finance income (expenses)


The explanation of the total amount of insurance finance income (expenses) in the reporting period. [Refer: Insurance finance income (expenses)]


disclosure: IFRS 17 110 – Effective 2021-01-01




ifrs-full


ExplanationOfInterestRevenueReportedNetOfInterestExpense


text


Explanation of interest income reported net of interest expense


The explanation that the entity has reported a segment’s interest revenue net of its interest expense. [Refer: Interest expense]


disclosure: IFRS 8 23




ifrs-full


ExplanationOfInvestingAndFinancingTransactionsNotRequireUseOfCashOrCashEquivalents


text


Explanation of investing and financing transactions not requiring use of cash or cash equivalents


The explanation of the relevant information about investing and financing transactions that do not require the use of cash or cash equivalents.


disclosure: IAS 7 43




ifrs-full


ExplanationOfInvolvementOfIndependentValuerInRevaluationRightofuseAssets


text


Explanation of involvement of independent valuer in revaluation, right-of-use assets


The explanation of whether an independent valuer was involved for right-of-use assets stated at revalued amounts. [Refer: Right-of-use assets]


disclosure: IFRS 16 57




ifrs-full


ExplanationOfIssuancesRepurchasesAndRepaymentsOfDebtAndEquitySecurities


text


Explanation of issues, repurchases and repayments of debt and equity securities


The explanation of the issues, repurchases and repayments of debt and equity securities.


disclosure: IAS 34 16A e




ifrs-full


ExplanationOfMainClassesOfAssetsAffectedByImpairmentLossesOrReversalsOfImpairmentLosses


text


Explanation of main classes of assets affected by impairment losses or reversals of impairment losses


The explanation of the main classes of assets affected by impairment losses or reversals of impairment losses. [Refer: Impairment loss]


disclosure: IAS 36 131 a




ifrs-full


ExplanationOfMainEventsAndCircumstancesThatLedToRecognitionOfImpairmentLossesAndReversalsOfImpairmentLosses


text


Explanation of main events and circumstances that led to recognition of impairment losses and reversals of impairment losses


The explanation of the main events and circumstances that led to the recognition of impairment losses and reversals of impairment losses. [Refer: Impairment loss]


disclosure: IAS 36 131 b, disclosure: IAS 36 130 a




ifrs-full


ExplanationOfManagementJudgementsInApplyingEntitysAccountingPoliciesWithSignificantEffectOnRecognisedAmounts


text


Explanation of management judgements in applying entity’s accounting policies with significant effect on recognised amounts


The explanation of judgements, apart from those involving estimations, that management has made in the process of applying the entity’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements.


disclosure: IAS 1 122




ifrs-full


ExplanationOfMaterialEventsSubsequentToEndOfInterimPeriodThatHaveNotBeenReflected


text


Explanation of events after interim period that have not been reflected


The explanation of events after the interim period that have not been reflected in the financial statements for the interim period.


disclosure: IAS 34 16A h




ifrs-full


ExplanationOfMeasurementBasesUsedInPreparingFinancialStatements


text block


Explanation of measurement bases used in preparing financial statements [text block]


The explanation of the measurement basis (or bases) used in preparing the financial statements.


disclosure: IAS 1 117 a




ifrs-full


ExplanationOfMethodMainParametersAndAssumptionsUnderlyingInformationProvidedSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfIFRS17Explanatory


text block


Explanation of method, main parameters and assumptions underlying information provided, sensitivity analysis other than specified in paragraph 128(a) of IFRS 17 [text block]


The explanation of the method, the main parameters and assumptions underlying the information provided for a sensitivity analysis other than the analysis specified in paragraph 128(a) of IFRS 17.


disclosure: IFRS 17 129 a – Effective 2021-01-01




ifrs-full


ExplanationOfMethodsUsedToDetermineInsuranceFinanceIncomeExpensesRecognisedInProfitOrLoss


text


Explanation of methods used to determine insurance finance income (expenses) recognised in profit or loss


The explanation of the methods used to determine the insurance finance income (expenses) recognised in profit or loss. [Refer: Insurance finance income (expenses)]


disclosure: IFRS 17 118 – Effective 2021-01-01




ifrs-full


ExplanationOfModificationsModifiedSharebasedPaymentArrangements


text


Explanation of modifications, modified share-based payment arrangements


The explanation of the modifications for share-based payment arrangements. [Refer: Share-based payment arrangements [member]]


disclosure: IFRS 2 47 c i




ifrs-full


ExplanationOfNatureAndAdjustmentsToAmountsPreviouslyPresentedInDiscontinuedOperations


text


Explanation of nature and adjustments to amounts previously presented in discontinued operations


The explanation of the nature and amount of adjustments in the current period to amounts previously presented in discontinued operations that are directly related to the disposal of a discontinued operation in a prior period. These adjustments may arise in such circumstances as: (a) the resolution of uncertainties that arise from the terms of the disposal transaction, such as the resolution of purchase price adjustments and indemnification issues with the purchaser; (b) the resolution of uncertainties that arise from and are directly related to the operations of the component before its disposal, such as environmental and product warranty obligations retained by the seller; and (c) the settlement of employee benefit plan obligations, provided that the settlement is directly related to the disposal transaction. [Refer: Discontinued operations [member]]


disclosure: IFRS 5 35




ifrs-full


ExplanationOfNatureAndAmountOfChangesInEstimatesOfAmountsReportedInPriorInterimPeriodsOrPriorFinancialYears


text


Explanation of nature and amount of changes in estimates of amounts reported in prior interim periods or prior financial years


The explanation of the nature and amount of changes in estimates of amounts reported in prior interim periods of the current financial year or changes in estimates of amounts reported in prior financial years, disclosed in the entity’s interim financial report.


disclosure: IAS 34 16A d




ifrs-full


ExplanationOfNatureAndAmountOfItemsAffectingAssetsLiabilitiesEquityNetIncomeOrCashFlowsThatAreUnusualBecauseOfTheirNatureSizeOrIncidence


text


Explanation of nature and amount of items affecting assets, liabilities, equity, net income or cash flows that are unusual because of their nature size or incidence


The explanation of the nature and amount of items affecting assets, liabilities, equity, net income or cash flows that are unusual because of their nature, size or incidence.


disclosure: IAS 34 16A c




ifrs-full


ExplanationOfNatureAndAmountOfSignificantTransactions


text


Explanation of nature and amount of significant transactions


The explanation of the nature and amount of individually significant transactions with a government that has control, joint control or significant influence over the reporting entity and entities under control, joint control or significant influence of that government.


disclosure: IAS 24 26 b i




ifrs-full


ExplanationOfNatureAndExtentOfObligationsToAcquireOrBuildItemsOfPropertyPlantAndEquipment


text


Explanation of nature and extent of obligations to acquire or build items of property, plant and equipment


The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of obligations to acquire or build items of property, plant and equipment in service concession arrangements. [Refer: Service concession arrangements [member]; Property, plant and equipment]


disclosure: SIC 29 6 c iii




ifrs-full


ExplanationOfNatureAndExtentOfObligationsToDeliverOrRightsToReceiveSpecifiedAssetsAtEndOfConcessionPeriod


text


Explanation of nature and extent of obligations to deliver or rights to receive specified assets at end of concession period


The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of obligations to deliver or rights to receive specified assets at the end of the concession period in service concession arrangements. [Refer: Service concession arrangements [member]]


disclosure: SIC 29 6 c iv




ifrs-full


ExplanationOfNatureAndExtentOfObligationsToProvideOrRightsToExpectProvisionOfServices


text


Explanation of nature and extent of obligations to provide or rights to expect provision of services


The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of obligations to provide, or rights to expect provision of, services in service concession arrangements. [Refer: Service concession arrangements [member]]


disclosure: SIC 29 6 c ii




ifrs-full


ExplanationOfNatureAndExtentOfOtherRightsAndObligations


text


Explanation of nature and extent of other rights and obligations


The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of rights and obligations in service concession arrangements that the entity does not separately disclose. [Refer: Service concession arrangements [member]]


disclosure: SIC 29 6 c vi




ifrs-full


ExplanationOfNatureAndExtentOfRenewalAndTerminationOptions


text


Explanation of nature and extent of renewal and termination options


The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of renewal and termination options in service concession arrangements. [Refer: Service concession arrangements [member]]


disclosure: SIC 29 6 c v




ifrs-full


ExplanationOfNatureAndExtentOfRightsToUseSpecifiedAssets


text


Explanation of nature and extent of rights to use specified assets


The explanation of the nature and extent (for example, quantity, time period or amount as appropriate) of rights to use specified assets in service concession arrangements. [Refer: Service concession arrangements [member]]


disclosure: SIC 29 6 c i




ifrs-full


ExplanationOfNatureOfRequirementInIFRSAndConclusionWhyRequirementIsInConflictWithFairPresentation


text


Explanation of nature of requirement in IFRS and conclusion why requirement is in conflict with objective of financial statements set out in Framework


The explanation of the title of the IFRS in question, the nature of the requirement and the reason why management has concluded that complying with the requirement is so misleading in the circumstances that it conflicts with the objective of financial statements set out in the Conceptual Framework.


disclosure: IAS 1 23 a




ifrs-full


ExplanationOfNecessaryInformationNotAvailableAndDevelopmentCostExcessive


text


Explanation of why revenues from external customers for each product and service, or each group of similar products and services, are not reported


The explanation of why revenues from external customers for each product and service, or each group of similar products and services, are not reported (for example, if the cost to develop the information would be excessive). [Refer: Products and services [member]; Revenue]


disclosure: IFRS 8 32, disclosure: IFRS 8 33




ifrs-full


ExplanationOfNotAppliedNewStandardsOrInterpretations


text


Explanation of new standards or interpretations not applied


The explanation of the fact that the entity has not applied a new IFRS that has been issued but is not yet effective.


disclosure: IAS 8 30 a




ifrs-full


ExplanationOfObjectiveOfMethodUsedAndLimitationsThatMayResultInInformationProvidedSensitivityAnalysisOtherThanSpecifiedInParagraph128aOfIFRS17


text


Explanation of objective of method used and limitations that may result in information provided, sensitivity analysis other than specified in paragraph 128(a) of IFRS 17


The explanation of the objective of the method used and of any limitations that may result in the information provided for a sensitivity analysis other than the analysis specified in paragraph 128(a) of IFRS 17.


disclosure: IFRS 17 129 b – Effective 2021-01-01




ifrs-full


ExplanationOfPeriodOverWhichManagementHasProjectedCashFlows


text


Explanation of period over which management has projected cash flows


The explanation of the period over which management has projected cash flows based on financial budgets/forecasts approved by management including, when a period greater than five years is used for a cash-generating unit (group of units), an explanation of why that longer period is justified. [Refer: Cash-generating units [member]]


disclosure: IAS 36 134 d iii, disclosure: IAS 36 134 e iii




ifrs-full


ExplanationOfPossibilityOfReimbursementContingentLiabilities


text


Explanation of possibility of reimbursement, contingent liabilities


The explanation of the possibility of reimbursement by another party for expenditures to settle contingent liabilities. [Refer: Contingent liabilities [member]]


disclosure: IAS 37 86 c




ifrs-full


ExplanationOfPossibilityOfReimbursementContingentLiabilitiesInBusinessCombination


text


Explanation of possibility of reimbursement, contingent liabilities in business combination


The explanation of the possibility of reimbursement by another party for expenditures to settle contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]


disclosure: IFRS 3 B64 j i




ifrs-full


ExplanationOfReasonForNonDisclosureOfInformationRegardingContingentAsset


text


Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent asset


The explanation of the general nature of the dispute with other parties on the subject matter of a contingent asset and the fact and reason why required information relating to a possible asset that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity is not disclosed.


disclosure: IAS 37 92




ifrs-full


ExplanationOfReasonForNonDisclosureOfInformationRegardingContingentLiability


text


Explanation of general nature of dispute and of reason for non-disclosure of information regarding contingent liability


The explanation of the general nature of the dispute with other parties on the subject matter of a contingent liability and the fact and reason why required information relating to a contingent liability is not disclosed by the entity. [Refer: Contingent liabilities [member]]


disclosure: IAS 37 92




ifrs-full


ExplanationOfReasonForNonDisclosureOfInformationRegardingProvision


text


Explanation of general nature of dispute and of reason for non-disclosure of information regarding provision


The explanation of the general nature of the dispute with other parties on the subject matter of a provision and the fact and reason why required information relating to a provision is not disclosed by the entity. [Refer: Provisions]


disclosure: IAS 37 92




ifrs-full


ExplanationOfReasonsForChangesInLossAllowanceForFinancialInstruments


text


Explanation of reasons for changes in loss allowance for financial instruments


The explanation of the reasons for changes in the loss allowance for financial instruments, which may include (a) the portfolio composition; (b) the volume of financial instruments purchased or originated; and (c) the severity of the expected credit losses.


example: IFRS 7 B8D




ifrs-full


ExplanationOfReasonsForSignificantChangesInFinancialStatementLineItemsDueToApplicationOfIFRS15


text


Explanation of reasons for significant changes in financial statement line items due to application of IFRS 15


The explanation of the reasons for significant changes in financial statement line items due to the application of IFRS 15.


disclosure: IFRS 15 C8 b




ifrs-full


ExplanationOfReasonsWhyEntityElectedToApplyIFRSsAsIfItHadNeverStoppedApplyingIFRSs


text


Explanation of reasons why entity elected to apply IFRSs as if it had never stopped applying IFRSs


The explanation of the reasons why an entity that has applied IFRSs in a previous reporting period, but whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with IFRSs, elected to apply IFRSs as if it had never stopped applying IFRSs.


disclosure: IFRS 1 23B




ifrs-full


ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsForCorrectionRelatedToPriorPeriodErrors


text


Explanation of reason why it is impracticable to determine amounts for correction related to prior period errors


The explanation of the reason why it is impracticable to determine amounts for corrections related to prior period errors.


disclosure: IAS 8 49 d




ifrs-full


ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsOfAdjustmentsRelatedToChangeInAccountingPolicy


text


Explanation of reason why it is impracticable to determine amounts of adjustments related to change in accounting policy


The explanation of the reason why it is impracticable to determine amounts of adjustments related to changes in accounting policy.


disclosure: IAS 8 28 h, disclosure: IAS 8 29 e




ifrs-full


ExplanationOfRelationshipBetweenAmountsPayableOnDemandThatAriseFromContractsWithinScopeOfIFRS17AndCarryingAmountOfRelatedGroupsOfContracts


text


Explanation of relationship between amounts payable on demand that arise from contracts within scope of IFRS 17 and carrying amount of related groups of contracts


The explanation of the relationship between the amounts payable on demand that arise from contracts within the scope of IFRS 17 and the carrying amount of the related groups of contracts.


disclosure: IFRS 17 132 c – Effective 2021-01-01




ifrs-full


ExplanationOfRelationshipBetweenInsuranceFinanceIncomeExpensesAndInvestmentReturnOnAssets


text


Explanation of relationship between insurance finance income (expenses) and investment return on assets


The explanation of the relationship between insurance finance income (expenses) and the investment return on assets, to enable users of the entity’s financial statements to evaluate the sources of finance income or expenses recognised in profit or loss and other comprehensive income. [Refer: Insurance finance income (expenses)]


disclosure: IFRS 17 110 – Effective 2021-01-01




ifrs-full


ExplanationOfRelationshipBetweenSensitivitiesToChangesInRiskExposuresArisingFromInsuranceContractsAndFromFinancialAssetsHeld


text


Explanation of relationship between sensitivities to changes in risk exposures arising from insurance contracts and from financial assets held


The explanation of the relationship between the sensitivities to changes in risk exposures arising from insurance contracts and those arising from financial assets held by the entity. [Refer: Insurance contracts [member]; Financial assets]


disclosure: IFRS 17 128 a ii – Effective 2021-01-01




ifrs-full


ExplanationOfRelationshipsBetweenParentsAndEntity


text


Explanation of relationships between parent and subsidiaries


The explanation of the relationships between a parent and its subsidiaries. [Refer: Subsidiaries [member]]


disclosure: IAS 24 13




ifrs-full


ExplanationOfRelevantFactorsInReachingDecisionToProvideSupportThatResultedInControllingUnconsolidatedStructuredEntity


text


Explanation of relevant factors in reaching decision to provide support that resulted in controlling unconsolidated structured entity


The explanation of the relevant factors in reaching the decision by an investment entity or any of its unconsolidated subsidiaries to provide, without having a contractual obligation to do so, financial or other support to an unconsolidated, structured entity that the investment entity did not control, that resulted in obtaining control. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]; Unconsolidated structured entities [member]]


disclosure: IFRS 12 19G




ifrs-full


ExplanationOfRestrictionsOnDistributionOfRevaluationSurplusForIntangibleAssets


text


Explanation of restrictions on distribution of revaluation surplus for intangible assets


The explanation of restrictions on the distribution of the balance of the revaluation surplus for intangible assets to shareholders. [Refer: Revaluation surplus]


disclosure: IAS 38 124 b




ifrs-full


ExplanationOfRestrictionsOnRemittanceOfIncomeAndDisposalProceedsOfInvestmentProperty


text


Explanation of restrictions on realisability of investment property or remittance of income and proceeds of disposal of investment property


The explanation of the existence of restrictions on the realisability of investment property or the remittance of income and proceeds on the disposal of investment property. [Refer: Investment property]


disclosure: IAS 40 75 g




ifrs-full


ExplanationOfRiskManagementStrategyRelatedToHedgeAccountingExplanatory


text block


Explanation of risk management strategy related to hedge accounting [text block]


The explanation of the risk management strategy related to hedge accounting.


disclosure: IFRS 7 22A




ifrs-full


ExplanationOfSeasonalityOrCyclicalityOfInterimOperations


text


Explanation of seasonality or cyclicality of interim operations


The explanatory comments about the seasonality or cyclicality of interim operations.


disclosure: IAS 34 16A b




ifrs-full


ExplanationOfShareOptionsInSharebasedPaymentArrangement


text


Description of share-based payment arrangement


The description of a share-based payment arrangement that existed at any time during the reporting period. [Refer: Share-based payment arrangements [member]]


disclosure: IFRS 2 45 a




ifrs-full


ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory


text block


Explanation of significant changes in contract assets and contract liabilities [text block]


The explanation of the significant changes in the contract assets and the contract liabilities. [Refer: Contract assets; Contract liabilities]


disclosure: IFRS 15 118




ifrs-full


ExplanationOfSignificantChangesInNetInvestmentInFinanceLeaseExplanatory


text block


Explanation of significant changes in net investment in finance lease [text block]


The explanation of the significant changes in the carrying amount of the net investment in finance leases. [Refer: Net investment in finance lease]


disclosure: IFRS 16 93




ifrs-full


ExplanationOfSignificantDecreaseInLevelOfGovernmentGrantsForAgriculturalActivity


text


Explanation of significant decrease in level of government grants for agricultural activity


The explanation of a significant decrease in the level of government grants for agricultural activity. [Refer: Government [member]; Government grants]


disclosure: IAS 41 57 c




ifrs-full


ExplanationOfSignificantTermsOfServiceConcessionArrangementThatMayAffectAmountTimingAndCertaintyOfFutureCashFlows


text


Explanation of significant terms of service concession arrangement that may affect amount, timing and certainty of future cash flows


The explanation of significant terms of service concession arrangements that may affect the amount, timing and certainty of future cash flows (for example, the period of the concession, re-pricing dates and the basis upon which re-pricing or re-negotiation is determined). [Refer: Service concession arrangements [member]]


disclosure: SIC 29 6 b




ifrs-full


ExplanationOfTermsAndConditionsOfOutstandingBalancesForRelatedPartyTransaction


text


Explanation of terms and conditions of outstanding balances for related party transaction


The explanation of the terms and conditions of outstanding balances for related party transactions. [Refer: Related parties [member]]


disclosure: IAS 24 18 b i




ifrs-full


ExplanationOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination


text


Description of transaction recognised separately from acquisition of assets and assumption of liabilities in business combination


The description of transactions that are recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]]


disclosure: IFRS 3 B64 l, disclosure: IFRS 3 B64 m, disclosure: IFRS 3 B64 l i




ifrs-full


ExplanationOfTransfersOfCumulativeGainOrLossWithinEquityOfInvestmentsInEquityDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome


text


Explanation of transfers of cumulative gain or loss within equity of investments in equity instruments designated at fair value through other comprehensive income


The explanation of transfers of the cumulative gain or loss within equity for investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income]


disclosure: IFRS 7 11A e




ifrs-full


ExplanationOfUnfulfilledConditionsAndOtherContingenciesAttachingToGovernmentAssistance


text


Explanation of unfulfilled conditions and other contingencies attaching to government assistance


The explanation of unfulfilled conditions and other contingencies attaching to government assistance that has been recognised. [Refer: Government [member]]


disclosure: IAS 20 39 c




ifrs-full


ExplanationOfValueAssignedToKeyAssumption


text


Explanation of value assigned to key assumption


The explanation of the value(s) assigned to key assumption(s) on which management has based its determination of recoverable amount for a cash-generating unit (group of units). [Refer: Cash-generating units [member]]


disclosure: IAS 36 134 f ii, disclosure: IAS 36 135 e ii




ifrs-full


ExplanationOfWhenEntityExpectsToRecogniseRemainingContractualServiceMarginInProfitOrLoss


text


Explanation of when entity expects to recognise remaining contractual service margin in profit or loss


The explanation of when an entity expects to recognise the contractual service margin remaining at the end of the reporting period in profit or loss. [Refer: Contractual service margin [member]]


disclosure: IFRS 17 109 – Effective 2021-01-01




ifrs-full


ExplanationOfWhenEntityExpectsToRecogniseTransactionPriceAllocatedToRemainingPerformanceObligationsAsRevenue


text


Explanation of when entity expects to recognise transaction price allocated to remaining performance obligations as revenue


The explanation of when the entity expects to recognise the transaction price allocated to the remaining performance obligations as revenue. [Refer: Revenue from contracts with customers; Transaction price allocated to remaining performance obligations]


disclosure: IFRS 15 120 b ii




ifrs-full


ExplanationOfWhetherAnyConsiderationFromContractsWithCustomersIsNotIncludedInDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations


text


Explanation of whether any consideration from contracts with customers is not included in disclosure of transaction price allocated to remaining performance obligations


The explanation of whether any consideration from contracts with customers is not included in the disclosure of the transaction price allocated to the remaining performance obligations. [Refer: Transaction price allocated to remaining performance obligations]


disclosure: IFRS 15 122




ifrs-full


ExplanationOfWhetherBreachesWhichPermittedLenderToDemandAcceleratedRepaymentWereRemediedOrTermsOfLoansPayableWereRenegotiatedBeforeFinancialStatementsWereAuthorisedForIssue


text


Explanation of whether breaches which permitted lender to demand accelerated repayment were remedied or terms of loans payable were renegotiated before financial statements were authorised for issue


The explanation of whether breaches of loan terms that permitted the lender to demand accelerated repayment were remedied, or terms of loans payable were renegotiated, before the financial statements were authorised for issue.


disclosure: IFRS 7 19




ifrs-full


ExplanationOfWhetherEntityAppliesExemptionInIAS2425


text


Explanation of whether entity applies exemption in IAS 24.25


The explanation of whether the entity applies the exemption in paragraph 25 of IAS 24.


disclosure: IAS 24 26




ifrs-full


ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged


text


Explanation of whether entity has obligation to return collateral sold or repledged in absence of default by owner of collateral


The explanation of whether the entity has the obligation to return collateral sold or repledged in absence of default by the owner of the collateral.


disclosure: IFRS 7 15 b




ifrs-full


ExplanationOfWhetherParticipantsContributeToRetirementBenefitPlan


text


Explanation of whether participants contribute to retirement benefit plan


The explanation of whether participants contribute to retirement benefit plans.


disclosure: IAS 26 36 d




ifrs-full


ExplanationOfWhetherPracticalExpedientIsAppliedForDisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligations


text


Explanation of whether practical expedient is applied for disclosure of transaction price allocated to remaining performance obligations


The explanation of whether the practical expedient is applied for the disclosure of the transaction price allocated to the remaining performance obligations. [Refer: Transaction price allocated to remaining performance obligations]


disclosure: IFRS 15 122




ifrs-full


ExplanationOfWhyEntityCameToDifferentConclusionsInNewAssessmentApplyingParagraphs412aOr412AaOfIFRS9AtDateOfInitialApplicationOfIFRS17


text


Explanation of why entity came to different conclusions in new assessment applying paragraphs 4.1.2(a) or 4.1.2 A(a) of IFRS 9 at date of initial application of IFRS 17


The explanation of why the entity came to any different conclusions in the new assessment applying paragraphs 4.1.2(a) or 4.1.2 A(a) of IFRS 9 at the date of initial application of IFRS 17.


disclosure: IFRS 17 C33 c – Effective 2021-01-01




ifrs-full


ExplanationOfWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModel


text


Explanation of why fair value cannot be reliably measured for investment property, at cost or in accordance with IFRS 16 within fair value model


The explanation of why fair value cannot be reliably measured for investment property when the entity measures investment property at cost or in accordance with IFRS 16 within the fair value model. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property]


disclosure: IAS 40 78 b




ifrs-full


ExplanationOfWhyMethodsUsedToRecogniseRevenueProvideFaithfulDepictionOfTransferOfGoodsOrServices


text


Explanation of why methods used to recognise revenue provide faithful depiction of transfer of goods or services


The explanation of why the methods used to recognise revenue from contracts with customers provide a faithful depiction of the transfer of goods or services. [Refer: Revenue from contracts with customers]


disclosure: IFRS 15 124 b




ifrs-full


ExplanationOrCrossReferencesToInterimFinancialStatementDisclosuresForFirsttimeAdopter


text


Explanation of cross-reference to interim financial statement disclosures for first-time adopter


The explanation of cross-references to other published documents that include information that is material to understanding the entity’s current interim period for first-time adopters of IFRSs.


disclosure: IFRS 1 33




ifrs-full


ExplanationWhenGreatestTransferActivityTookPlace


text


Explanation when greatest transfer activity took place


The explanation of when the greatest transfer activity took place within a reporting period (for example, over the last five days before the end of the reporting period) throughout which the total amount of proceeds from the transfer activity (that qualifies for derecognition) is not evenly distributed (for example, if a substantial proportion of the total amount of transfer activity takes place in the closing days of a reporting period).


disclosure: IFRS 7 42G c i




ifrs-full


ExplanationWhichDisclosuresCouldNotBeMadeAndReasonsWhyTheyCannotBeMadeIfInitialAccountingForBusinessCombinationIsIncomplete


text


Explanation of which disclosures could not be made and reasons why they cannot be made if initial accounting for business combination is incomplete at time financial statements are authorised for issue


The explanation of which disclosures could not be made and reasons why they cannot be made if the initial accounting for the business combination is incomplete at the time that financial statements are authorised for issue. [Refer: Business combinations [member]]


disclosure: IFRS 3 B66




ifrs-full


ExplanationWhyFairValueBecomesReliableForBiologicalAssetsPreviouslyMeasuredAtCost


text


Explanation of why fair value becomes reliable for biological assets previously measured at cost


The explanation of why fair value becomes reliably measurable for biological assets previously measured at their cost less any accumulated depreciation and accumulated impairment losses. [Refer: At cost [member]; Biological assets; Impairment loss]


disclosure: IAS 41 56 b




ifrs-full


ExplanationWhyFairValueCannotBeReliablyMeasuredForBiologicalAssetsAtCost


text


Explanation of why fair value cannot be reliably measured for biological assets, at cost


The explanation of why fair value cannot be reliably measured for biological assets measured at cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets; Impairment loss]


disclosure: IAS 41 54 b




ifrs-full


ExplanationWhyFairValueCannotBeReliablyMeasuredForInvestmentPropertyCostModel


text


Explanation of why fair value cannot be reliably measured for investment property, cost model


The explanation of why fair value cannot be reliably measured for investment property measured using the cost model. [Refer: Investment property]


disclosure: IAS 40 79 e ii




ifrs-full


ExplanationWhyFinancialStatementsNotPreparedOnGoingConcernBasis


text


Explanation of why entity not regarded as going concern


The explanation of the reason why the entity is not regarded as a going concern.


disclosure: IAS 1 25




ifrs-full


ExplorationAndEvaluationAssetsMember


member


Exploration and evaluation assets [member]


This member stands for exploration and evaluation expenditures recognised as assets in accordance with the entity’s accounting policy. Exploration and evaluation expenditures are expenditures incurred by an entity in connection with the exploration for, and evaluation of, mineral resources before the technical feasibility and commercial viability of extracting a mineral resource are demonstrable.


common practice: IAS 36 127




ifrs-full


ExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts


X instant, credit


Exposure to credit risk on loan commitments and financial guarantee contracts


The amount of the exposure to credit risk on loan commitments and financial guarantee contracts. [Refer: Loan commitments [member]; Financial guarantee contracts [member]; Credit risk [member]]


disclosure: IFRS 7 35H, disclosure: IFRS 7 35I, disclosure: IFRS 7 35M




ifrs-full


ExposureToRiskThatArisesFromContractsWithinScopeOfIFRS17


X instant


Exposure to risk that arises from contracts within scope of IFRS 17


The amount of the exposure to risk that arises from contracts within the scope of IFRS 17.


disclosure: IFRS 17 125 a – Effective 2021-01-01




ifrs-full


ExpropriationOfMajorAssetsByGovernmentMember


member


Expropriation of major assets by government [member]


This member stands for expropriation of major assets by government. [Refer: Government [member]]


example: IAS 10 22 c




ifrs-full


ExternalCreditGradesAxis


axis


External credit grades [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IFRS 4 39G a – Expiry date 2021-01-01, example: IFRS 7 IG20C, example: IFRS 7 35M, example: IFRS 7 IG24 a – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01




ifrs-full


ExternalCreditGradesMember


member


External credit grades [member]


This member stands for credit grades that have been provided by external rating agencies.


disclosure: IFRS 4 39G a – Expiry date 2021-01-01, example: IFRS 7 IG20C, example: IFRS 7 35M, example: IFRS 7 IG24 a – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01




ifrs-full


FactoringOfReceivablesMember


member


Factoring of receivables [member]


This member stands for transactions in which an entity transfers its receivables to another party (the factor).


example: IFRS 7 B33




ifrs-full


FactorsUsedToIdentifyEntitysReportableSegments


text


Description of factors used to identify entity’s reportable segments


The description of the factors used to identify the entity’s reportable segments, including the basis of organisation (for example, whether management has chosen to organise the entity around differences in products and services, geographical areas, regulatory environments or a combination of factors and whether operating segments have been aggregated). [Refer: Geographical areas [member]; Operating segments [member]; Products and services [member]; Reportable segments [member]]


disclosure: IFRS 8 22 a




ifrs-full


FairValueAsDeemedCostAxis


axis


Fair value as deemed cost [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IFRS 1 30




ifrs-full


FairValueGainLossThatWouldHaveBeenRecognisedInOtherComprehensiveIncomeIfFinancialAssetsHadNotBeenReclassified


X duration, credit


Fair value gain (loss) that would have been recognised in other comprehensive income if financial assets had not been reclassified


The fair value gain (loss) that would have been recognised in other comprehensive income if financial assets had not been reclassified. [Refer: Financial assets]


disclosure: IFRS 7 12D b




ifrs-full


FairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossIfFinancialAssetsHadNotBeenReclassifiedOutOfFairValueThroughProfitOrLossAndIntoFairValueThroughOtherComprehensiveIncomeInitialApplicationOfIFRS9


X duration, credit


Fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified out of fair value through profit or loss and into fair value through other comprehensive income, initial application of IFRS 9


The fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified out of the fair value through profit or loss and into the fair value through other comprehensive income as a result of the transition to IFRS 9. [Refer: Financial assets]


disclosure: IFRS 7 42M b




ifrs-full


FairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossOrOtherComprehensiveIncomeIfFinancialAssetsHadNotBeenReclassifiedFirstApplicationOfIFRS9


X duration, credit


Fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial assets had not been reclassified as measured at amortised cost, initial application of IFRS 9


The fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial assets had not been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial assets]


disclosure: IFRS 7 42M b




ifrs-full


FairValueGainLossThatWouldHaveBeenRecognisedInProfitOrLossOrOtherComprehensiveIncomeIfFinancialLiabilitiesHadNotBeenReclassifiedFirstApplicationOfIFRS9


X duration, credit


Fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial liabilities had not been reclassified as measured at amortised cost, initial application of IFRS 9


The fair value gain (loss) that would have been recognised in profit or loss or other comprehensive income if financial liabilities had not been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial liabilities]


disclosure: IFRS 7 42M b




ifrs-full


FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsNotRecognisedInOtherComprehensiveIncome


X duration, credit


Fair value gains (losses) on financial assets reclassified out of available-for-sale financial assets not recognised in other comprehensive income


The fair value gains (losses) that would have been recognised in other comprehensive income if financial assets had not been reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income]


disclosure: IFRS 7 12A e – Expiry date 2021-01-01




ifrs-full


FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome


X duration, credit


Fair value gains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in other comprehensive income


The fair value gains (losses) recognised in other comprehensive income on financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income]


disclosure: IFRS 7 12A d – Expiry date 2021-01-01




ifrs-full


FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossNotRecognisedInProfitOrLoss


X duration, credit


Fair value gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss not recognised in profit or loss


The fair value gains (losses) that would have been recognised in profit or loss if financial assets had not been reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]


disclosure: IFRS 7 12A e – Expiry date 2021-01-01




ifrs-full


FairValueGainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss


X duration, credit


Fair value gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss


The fair value gains (losses) recognised in profit or loss on financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]


disclosure: IFRS 7 12A d – Expiry date 2021-01-01




ifrs-full


FairValueGainsOrLossThatWouldHaveBeenRecognisedInProfitOrLossIfFinancialAssetsHadNotBeenReclassified


X duration, credit


Fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified


The fair value gain (loss) that would have been recognised in profit or loss if financial assets had not been reclassified. [Refer: Financial assets]


disclosure: IFRS 7 12D b




ifrs-full


FairValueHedgesMember


member


Fair value hedges [member]


This member stands for hedges of the exposure to changes in fair value of a recognised asset or liability or an unrecognised firm commitment, or an identified portion of such an asset, liability or firm commitment, that is attributable to a particular risk and could affect profit or loss. [Refer: Hedges [member]]


disclosure: IAS 39 86 a, disclosure: IFRS 7 24A, disclosure: IFRS 7 24B, disclosure: IFRS 7 24C




ifrs-full


FairValueModelMember


member


Fair value model [member]


This member stands for measurement using the fair value model. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.


disclosure: IAS 40 32A




ifrs-full


FairValueOfAcquiredReceivables


X instant, debit


Fair value of acquired receivables


The fair value of receivables acquired in a business combination. [Refer: Business combinations [member]]


disclosure: IFRS 3 B64 h i




ifrs-full


FairValueOfAssetsRepresentingContinuingInvolvementInDerecognisedFinancialAssets


X instant, debit


Fair value of assets representing continuing involvement in derecognised financial assets


The fair value of assets representing the entity’s continuing involvement in derecognised financial assets. [Refer: Financial assets]


disclosure: IFRS 7 42E b




ifrs-full


FairValueOfAssociatedFinancialLiabilities


X instant, credit


Fair value of associated financial liabilities


The fair value of financial liabilities associated with transferred financial assets that are not derecognised in their entirety. [Refer: Financial assets]


disclosure: IFRS 7 42D d




ifrs-full


FairValueOfFinancialAssetsReclassifiedAsMeasuredAtAmortisedCost


X instant, debit


Fair value of financial assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category


The fair value of financial assets reclassified out of the fair value through profit or loss category into amortised cost or fair value through other comprehensive income category. [Refer: Financial assets]


disclosure: IFRS 7 12D a




ifrs-full


FairValueOfFinancialAssetsReclassifiedAsMeasuredAtAmortisedCostFirstApplicationOfIFRS9


X instant, debit


Fair value of financial assets reclassified as measured at amortised cost, initial application of IFRS 9


The fair value of financial assets that have been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial assets]


disclosure: IFRS 7 42M a




ifrs-full


FairValueOfFinancialAssetsReclassifiedOutOfFairValueThroughOtherComprehensiveIncomeCategoryIntoAmortisedCostCategory


X instant, debit


Fair value of financial assets reclassified out of fair value through other comprehensive income category into amortised cost category


The fair value of financial assets reclassified out of the fair value other comprehensive income category so that they are measured at amortised cost. [Refer: Financial assets]


disclosure: IFRS 7 12D a




ifrs-full


FairValueOfFinancialAssetsReclassifiedOutOfFairValueThroughProfitOrLossAndIntoFairValueThroughOtherComprehensiveIncomeInitialApplicationOfIFRS9


X instant, debit


Fair value of financial assets reclassified out of fair value through profit or loss and into fair value through other comprehensive income, initial application of IFRS 9


The fair value of financial assets that have been reclassified out of the fair value through profit or loss and into the fair value through other comprehensive income as a result of the transition to IFRS 9. [Refer: Financial assets]


disclosure: IFRS 7 42M a




ifrs-full


FairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAssets


X instant, debit


Fair value of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk, assets


The fair value of a financial instrument, recognised as an asset, on discontinuation of its measurement at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Financial instruments, class [member]]


disclosure: IFRS 7 24G c




ifrs-full


FairValueOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskLiabilities


X instant, credit


Fair value of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk, liabilities


The fair value of a financial instrument, recognised as a liability, on discontinuation of its measurement at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Financial instruments, class [member]]


disclosure: IFRS 7 24G c




ifrs-full


FairValueOfFinancialLiabilitiesReclassifiedAsMeasuredAtAmortisedCostFirstApplicationOfIFRS9


X instant, credit


Fair value of financial liabilities reclassified as measured at amortised cost, initial application of IFRS 9


The fair value of financial liabilities that have been reclassified so that they are measured at amortised cost as a result of the transition to IFRS 9. [Refer: Financial liabilities]


disclosure: IFRS 7 42M a




ifrs-full


FairValueOfInvestmentInJointVenturesWherePriceQuotationsPublished


X instant, debit


Fair value of investments in joint ventures for which there are quoted market prices


The fair value of investments in joint ventures if there are quoted market prices for the investment. [Refer: Joint ventures [member]; Investments in joint ventures]


disclosure: IFRS 12 21 b iii




ifrs-full


FairValueOfInvestmentsInAssociatesWherePriceQuotationsPublished


X instant, debit


Fair value of investments in associates for which there are quoted market prices


The fair value of investments in associates if there are quoted market prices for the investment. [Refer: Associates [member]; Investments in associates]


disclosure: IFRS 12 21 b iii




ifrs-full


FairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome


X instant, debit


Investments in equity instruments designated at fair value through other comprehensive income


The amount of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: At fair value [member]; Other comprehensive income]


disclosure: IFRS 7 11A c, disclosure: IFRS 7 8 h




ifrs-full


FairValueOfInvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAtDateOfDerecognition


X instant, debit


Fair value of investments in equity instruments designated at fair value through other comprehensive income at date of derecognition


The fair value at the date of the derecognition of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income [member]]


disclosure: IFRS 7 11B b




ifrs-full


FairValueOfLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssets


X instant, credit


Fair value of liabilities representing continuing involvement in derecognised financial assets


The fair value of liabilities representing the entity’s continuing involvement in derecognised financial assets. [Refer: Financial assets]


disclosure: IFRS 7 42E b




ifrs-full


FairValueOfPropertyPlantAndEquipmentMateriallyDifferentFromCarryingAmount


X instant, debit


Fair value of property, plant and equipment materially different from carrying amount


The fair value of property, plant and equipment when the fair value is materially different from the carrying amount. [Refer: Carrying amount [member]; Property, plant and equipment]


example: IAS 16 79 d




ifrs-full


FairValueOfSubsidiariesThatCeaseToBeConsolidatedAsOfDateOfChangeOfInvestmentEntityStatus


X instant, debit


Fair value of subsidiaries that cease to be consolidated as of date of change of investment entity status


The fair value, as of the date of change of investment entity status, of subsidiaries that cease to be consolidated. [Refer: At fair value [member]; Disclosure of investment entities [text block]; Subsidiaries [member]]


disclosure: IFRS 12 9B a




ifrs-full


FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntirety


X instant, debit


Fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety


The difference between the fair value of transferred financial assets that have not been derecognised in their entirety and their associated liabilities. [Refer: Financial assets]


disclosure: IFRS 7 42D d




ifrs-full


FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntiretyAbstract


 


Fair value of transferred financial assets (associated financial liabilities) that are not derecognised in their entirety [abstract]


 


 




ifrs-full


FairValueOfTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntirety


X instant, debit


Fair value of transferred financial assets that are not derecognised in their entirety


The fair value of transferred financial assets that are not derecognised in their entirety. [Refer: Financial assets]


disclosure: IFRS 7 42D d




ifrs-full


FairValueOfUnderlyingItemsForContractsWithDirectParticipationFeatures


X instant, debit


Fair value of underlying items for contracts with direct participation features


The fair value of the underlying items for contracts with direct participation features. [Refer: Description of composition of underlying items for contracts with direct participation features]


disclosure: IFRS 17 111 – Effective 2021-01-01




ifrs-full


FeeAndCommissionExpense


X duration, debit


Fee and commission expense


The amount of expense relating to fees and commissions.


common practice: IAS 1 85




ifrs-full


FeeAndCommissionExpenseAbstract


 


Fee and commission expense [abstract]


 


 




ifrs-full


FeeAndCommissionIncome


X duration, credit


Fee and commission income


The amount of income relating to fees and commissions.


common practice: IAS 1 85




ifrs-full


FeeAndCommissionIncomeAbstract


 


Fee and commission income [abstract]


 


 




ifrs-full


FeeAndCommissionIncomeExpense


X duration, credit


Fee and commission income (expense)


The amount of income or expense relating to fees and commissions.


common practice: IAS 1 85




ifrs-full


FeeAndCommissionIncomeExpenseAbstract


 


Fee and commission income (expense) [abstract]


 


 




ifrs-full


FeeExpenseArisingFromFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss


X duration, debit


Fee expense arising from financial liabilities not at fair value through profit or loss


The amount of fee expense (other than the amounts included when determining the effective interest rate) arising from financial liabilities that are not at fair value through profit or loss. [Refer: At fair value [member]; Financial liabilities]


disclosure: IFRS 7 20 c i




ifrs-full


FeeIncomeAndExpenseAbstract


 


Fee income and expense [abstract]


 


 




ifrs-full


FeeIncomeArisingFromFinancialAssetsMeasuredAtAmortisedCost


X duration, credit


Fee income arising from financial assets not at fair value through profit or loss


The amount of fee income (other than the amounts included when determining the effective interest rate) arising from financial assets that are not at fair value through profit or loss.


disclosure: IFRS 7 20 c i




ifrs-full


FeeIncomeExpenseArisingFromFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss


X duration, credit


Fee income (expense) arising from financial assets or financial liabilities not at fair value through profit or loss


The amount of fee income or expense (other than the amounts included when determining the effective interest rate) arising from financial assets or financial liabilities that are not at fair value through profit or loss. [Refer: At fair value [member]; Financial liabilities]


disclosure: IFRS 7 20 c i – Expiry date 2021-01-01




ifrs-full


FeeIncomeExpenseArisingFromTrustAndFiduciaryActivities


X duration, credit


Fee income (expense) arising from trust and fiduciary activities


The amount of fee income and expense (other than the amounts included when determining the effective interest rate) arising from trust and other fiduciary activities that result in the holding or investing of assets on behalf of individuals, trusts, retirement benefit plans and other institutions.


disclosure: IFRS 7 20 c ii




ifrs-full


FinalSalaryPensionDefinedBenefitPlansMember


member


Final salary pension defined benefit plans [member]


This member stands for final salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]]


example: IAS 19 138 b




ifrs-full


FinanceCosts


X duration, debit


Finance costs


The amount of costs associated with financing activities of the entity.


disclosure: IAS 1 82 b




ifrs-full


FinanceCostsPaidClassifiedAsOperatingActivities


X duration, credit


Finance costs paid, classified as operating activities


The cash outflow for finance costs paid, classified as operating activities. [Refer: Finance costs]


common practice: IAS 7 31




ifrs-full


FinanceIncome


X duration, credit


Finance income


The amount of income associated with interest and other financing activities of the entity.


common practice: IAS 1 85




ifrs-full


FinanceIncomeCost


X duration, credit


Finance income (cost)


The amount of income or cost associated with interest and other financing activities of the entity.


common practice: IAS 1 85




ifrs-full


FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossAbstract


 


Finance income (expenses) from reinsurance contracts held excluded from profit or loss [abstract]


 


 




ifrs-full


FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax


X duration, credit


Finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax


The amount of finance income (expenses) from reinsurance contracts held that is excluded from profit or loss and recognised in other comprehensive income, before tax. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]


disclosure: IAS 1 91 b – Effective 2021-01-01, disclosure: IFRS 17 82 – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01




ifrs-full


FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossNetOfTax


X duration, credit


Finance income (expenses) from reinsurance contracts held excluded from profit or loss, net of tax


The amount of finance income (expenses) from reinsurance contracts held that is excluded from profit or loss and recognised in other comprehensive income, net of tax. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]


disclosure: IAS 1 91 a – Effective 2021-01-01, disclosure: IFRS 17 82 – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01




ifrs-full


FinanceIncomeExpensesFromReinsuranceContractsHeldRecognisedInProfitOrLoss


X duration, credit


Finance income (expenses) from reinsurance contracts held recognised in profit or loss


The amount of finance income (expenses) from reinsurance contracts held that is recognised in profit or loss. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]


disclosure: IAS 1 82 bc – Effective 2021-01-01, disclosure: IFRS 17 82 – Effective 2021-01-01




ifrs-full


FinanceIncomeOnNetInvestmentInFinanceLease


X duration, credit


Finance income on net investment in finance lease


The amount of finance income on the net investment in the finance lease. [Refer: Finance income; Net investment in finance lease]


disclosure: IFRS 16 90 a ii




ifrs-full


FinanceIncomeReceivedClassifiedAsOperatingActivities


X duration, debit


Finance income received, classified as operating activities


The cash inflow from finance income received, classified as operating activities. [Refer: Finance income]


common practice: IAS 7 31




ifrs-full


FinanceLeaseReceivables


X instant, debit


Finance lease receivables


The amount of receivables related to finance leases.


common practice: IAS 1 55




ifrs-full


FinancialAssets


X instant, debit


Financial assets


The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities]


disclosure: IFRS 7 25, disclosure: IFRS 7 35H, disclosure: IFRS 7 35I, disclosure: IFRS 7 35M, example: IFRS 7 35N




ifrs-full


FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendments


X instant, debit


Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount after applying amendments


The carrying amount of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments.


disclosure: IFRS 9 7.2.34 b




ifrs-full


FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountImmediatelyBeforeApplyingAmendments


X instant, debit


Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount immediately before applying amendments


The carrying amount of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments.


disclosure: IFRS 9 7.2.34 a




ifrs-full


FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryAfterApplyingAmendments


text


Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category after applying amendments


The measurement category of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments.


disclosure: IFRS 9 7.2.34 b




ifrs-full


FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryImmediatelyBeforeApplyingAmendments


text


Financial assets affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category immediately before applying amendments


The measurement category of financial assets affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments.


disclosure: IFRS 9 7.2.34 a




ifrs-full


FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17CarryingAmountAfterRedesignation


X instant, debit


Financial assets affected by redesignation at date of initial application of IFRS 17, carrying amount after redesignation


The carrying amount, after redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17.


disclosure: IFRS 17 C32 b ii – Effective 2021-01-01




ifrs-full


FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17CarryingAmountImmediatelyBeforeRedesignation


X instant, debit


Financial assets affected by redesignation at date of initial application of IFRS 17, carrying amount immediately before redesignation


The carrying amount, immediately before redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17.


disclosure: IFRS 17 C32 b i – Effective 2021-01-01




ifrs-full


FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17MeasurementCategoryAfterRedesignation


text


Financial assets affected by redesignation at date of initial application of IFRS 17, measurement category after redesignation


The measurement category, after redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17.


disclosure: IFRS 17 C32 b ii – Effective 2021-01-01




ifrs-full


FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17MeasurementCategoryImmediatelyBeforeRedesignation


text


Financial assets affected by redesignation at date of initial application of IFRS 17, measurement category immediately before redesignation


The measurement category, immediately before redesignation, of financial assets affected by the redesignation at the date of initial application of IFRS 17.


disclosure: IFRS 17 C32 b i – Effective 2021-01-01




ifrs-full


FinancialAssetsAtAmortisedCost


X instant, debit


Financial assets at amortised cost


The amount of financial assets at amortised cost. The amortised cost is the amount at which financial assets are measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount, and adjusted for any impairment. [Refer: Financial assets]


disclosure: IFRS 7 8 f




ifrs-full


FinancialAssetsAtAmortisedCostCategoryMember


member


Financial assets at amortised cost, category [member]


This member stands for the financial assets at amortised cost category. [Refer: Financial assets at amortised cost]


disclosure: IFRS 7 8 f




ifrs-full


FinancialAssetsAtAmortisedCostMember


member


Financial assets at amortised cost, class [member]


This member stands for the financial assets measured at amortised cost class. [Refer: Financial assets at amortised cost]


disclosure: IFRS 7 B2 a




ifrs-full


FinancialAssetsAtFairValue


X instant, debit


Financial assets, at fair value


The fair value of financial assets. [Refer: At fair value [member]; Financial assets]


disclosure: IFRS 7 25




ifrs-full


FinancialAssetsAtFairValueMember


member


Financial assets at fair value, class [member]


This member stands for the financial assets measured at fair value class. [Refer: Financial assets; At fair value [member]]


disclosure: IFRS 7 B2 a




ifrs-full


FinancialAssetsAtFairValueThroughOtherComprehensiveIncome


X instant, debit


Financial assets at fair value through other comprehensive income


The amount of financial assets at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets; Other comprehensive income]


disclosure: IFRS 7 8 h




ifrs-full


FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract


 


Financial assets at fair value through other comprehensive income [abstract]


 


 




ifrs-full


FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember


member


Financial assets at fair value through other comprehensive income, category [member]


This member stands for the financial assets at fair value through other comprehensive income category. [Refer: Financial assets at fair value through other comprehensive income]


disclosure: IFRS 7 8 h




ifrs-full


FinancialAssetsAtFairValueThroughProfitOrLoss


X instant, debit


Financial assets at fair value through profit or loss


The amount of financial assets that are measured at fair value and for which gains (losses) are recognised in profit or loss. A financial asset shall be measured at fair value through profit or loss unless it is measured at amortised cost or at fair value through other comprehensive income. A gain (loss) on a financial asset measured at fair value shall be recognised in profit or loss unless it is part of a hedging relationship, it is an investment in an equity instrument for which the entity has elected to present gains and losses in other comprehensive income or it is a financial asset measured at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets]


disclosure: IFRS 7 8 a




ifrs-full


FinancialAssetsAtFairValueThroughProfitOrLossAbstract


 


Financial assets at fair value through profit or loss [abstract]


 


 




ifrs-full


FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember


member


Financial assets at fair value through profit or loss, category [member]


This member stands for the financial assets at fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]


disclosure: IFRS 7 8 a




ifrs-full


FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading


X instant, debit


Financial assets at fair value through profit or loss, classified as held for trading


The amount of financial assets at fair value through profit or loss classified as held for trading. A financial asset is classified as held for trading if: (a) it is acquired principally for the purpose of selling it in the near term; (b) on initial recognition it is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking; or (c) it is a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument). [Refer: At fair value [member]; Financial assets at fair value through profit or loss]


common practice: IAS 1 55, disclosure: IFRS 7 8 a – Expiry date 2021-01-01




ifrs-full


FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingCategoryMember


member


Financial assets at fair value through profit or loss, classified as held for trading, category [member]


This member stands for the financial assets at fair value through profit or loss classified as held for trading category. [Refer: Financial assets at fair value through profit or loss, classified as held for trading]


disclosure: IFRS 7 8 a – Expiry date 2021-01-01




ifrs-full


FinancialAssetsAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition


X instant, debit


Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently


The amount of financial assets at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: At fair value [member]; Financial assets at fair value through profit or loss]


disclosure: IFRS 7 8 a




ifrs-full


FinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionCategoryMember


member


Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]


This member stands for the financial assets at fair value through profit or loss designated as such upon initial recognition or subsequently category. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently]


disclosure: IFRS 7 8 a




ifrs-full


FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue


X instant, debit


Financial assets at fair value through profit or loss, mandatorily measured at fair value


The amount of financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss]


disclosure: IFRS 7 8 a




ifrs-full


FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValueCategoryMember


member


Financial assets at fair value through profit or loss, mandatorily measured at fair value, category [member]


This member stands for the financial assets mandatorily measured at fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value]


disclosure: IFRS 7 8 a




ifrs-full


FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments


X instant, debit


Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments


The amount of financial assets at fair value through profit or loss measured as such in accordance with the exemption for reacquisition of own equity instruments, as described in paragraph 33A of IAS 32. [Refer: Financial assets at fair value through profit or loss]


disclosure: IFRS 7 8 a – Effective 2021-01-01




ifrs-full


FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstrumentsCategoryMember


member


Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments, category [member]


This member stands for the financial assets at fair value through profit or loss measured as such in accordance with the exemption for reacquisition of own equity instruments category. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments]


disclosure: IFRS 7 8 a – Effective 2021-01-01




ifrs-full


FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities


X instant, debit


Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities


The amount of financial assets at fair value through profit or loss measured as such in accordance with the exemption for repurchase of own financial liabilities, as described in paragraph 3.3.5 of IFRS 9. [Refer: Financial assets at fair value through profit or loss]


disclosure: IFRS 7 8 a – Effective 2021-01-01




ifrs-full


FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilitiesCategoryMember


member


Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities, category [member]


This member stands for the financial assets at fair value through profit or loss measured as such in accordance with the exemption for repurchase of own financial liabilities category. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities]


disclosure: IFRS 7 8 a – Effective 2021-01-01




ifrs-full


FinancialAssetsAvailableforsale


X instant, debit


Financial assets available-for-sale


The amount of non-derivative financial assets that are designated as available for sale or are not classified as (a) loans and receivables; (b) held-to-maturity investments; or (c) financial assets at fair value through profit or loss. [Refer: Derivative financial assets; Financial assets at fair value through profit or loss; Held-to-maturity investments]


disclosure: IFRS 7 8 d – Expiry date 2021-01-01




ifrs-full


FinancialAssetsAvailableforsaleCategoryMember


member


Financial assets available-for-sale, category [member]


This member stands for the financial assets available-for-sale category. [Refer: Financial assets available-for-sale]


disclosure: IFRS 7 8 d – Expiry date 2021-01-01




ifrs-full


FinancialAssetsCarryingAmountImmediatelyAfterInitialApplicationOfIFRS9


X instant, debit


Financial assets, carrying amount immediately after initial application of IFRS 9


The carrying amount of financial assets immediately after the initial application of IFRS 9. [Refer: Financial assets]


disclosure: IFRS 7 42I b




ifrs-full


FinancialAssetsCarryingAmountImmediatelyBeforeInitialApplicationOfIFRS9


X instant, debit


Financial assets, carrying amount immediately before initial application of IFRS 9


The carrying amount of financial assets at the date of initial application of IFRS 9, determined in accordance with IAS 39 or in accordance with a previous version of IFRS 9 (if the entity’s chosen approach to applying IFRS 9 involves more than one date of initial application for different requirements). [Refer: Financial assets]


disclosure: IFRS 7 42I a




ifrs-full


FinancialAssetsCategoryMember


member


Financial assets, category [member]


This member stands for aggregated categories of financial assets. It also represents the standard value for the “Categories of financial assets” axis if no other member is used. [Refer: Financial assets]


disclosure: IFRS 7 8




ifrs-full


FinancialAssetsCollectivelyAssessedForCreditLossesMember


member


Financial assets collectively assessed for credit losses [member]


This member stands for financial assets that have been collectively assessed for credit losses. [Refer: Financial assets]


common practice: IFRS 7 37 – Expiry date 2021-01-01




ifrs-full


FinancialAssetsDescribedInParagraph39EaOfIFRS4CarryingAmountApplyingIAS39


X instant, debit


Financial assets described in paragraph 39E(a) of IFRS 4, carrying amount applying IAS 39


The carrying amount applying IAS 39 of financial assets described in paragraph 39E(a) of IFRS 4. In case of financial assets measured at amortised cost, the amount should be before adjusting for any impairment allowances. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]


disclosure: IFRS 4 39G a – Expiry date 2021-01-01




ifrs-full


FinancialAssetsDescribedInParagraph39EaOfIFRS4FairValue


X instant, debit


Financial assets described in paragraph 39E(a) of IFRS 4, fair value


The fair value of financial assets described in paragraph 39E(a) of IFRS 4, ie financial assets with contractual terms that give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding (ie financial assets that meet the condition in paragraphs 4.1.2(b) and 4.1.2 A(b) of IFRS 9), excluding any financial asset that meets the definition of held for trading in IFRS 9, or that is managed and whose performance is evaluated on a fair value basis (paragraph B4.1.6 of IFRS 9). [Refer: Financial assets]


disclosure: IFRS 4 39E a – Expiry date 2021-01-01




ifrs-full


FinancialAssetsDescribedInParagraph39EaOfIFRS4ThatDoNotHaveLowCreditRiskCarryingAmountApplyingIAS39


X instant, debit


Financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, carrying amount applying IAS 39


The carrying amount applying IAS 39 of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk. In case of financial assets measured at amortised cost, the amount should be before adjusting for any impairment allowances. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]


disclosure: IFRS 4 39G b – Expiry date 2021-01-01




ifrs-full


FinancialAssetsDescribedInParagraph39EaOfIFRS4ThatDoNotHaveLowCreditRiskFairValue


X instant, debit


Financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, fair value


The fair value of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]


disclosure: IFRS 4 39G b – Expiry date 2021-01-01




ifrs-full


FinancialAssetsDesignatedAsMeasuredAtFairValueAbstract


 


Financial assets designated as measured at fair value through profit or loss [abstract]


 


 




ifrs-full


FinancialAssetsHeldForManagingLiquidityRisk


X instant, debit


Financial assets held for managing liquidity risk


The amount of financial assets held for managing liquidity risk (for example, financial assets that are readily saleable or expected to generate cash inflows to meet cash outflows on financial liabilities). [Refer: Liquidity risk [member]; Financial assets; Financial liabilities]


disclosure: IFRS 7 B11E




ifrs-full


FinancialAssetsImpairedMember


member


Financial assets impaired [member]


This member stands for financial assets that have been impaired. [Refer: Financial assets]


common practice: IFRS 7 37 – Expiry date 2021-01-01




ifrs-full


FinancialAssetsIndividuallyAssessedForCreditLossesMember


member


Financial assets individually assessed for credit losses [member]


This member stands for financial assets that have been individually assessed for credit losses. [Refer: Financial assets]


disclosure: IFRS 7 37 b – Expiry date 2021-01-01




ifrs-full


FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome


X instant, debit


Financial assets measured at fair value through other comprehensive income


The amount of financial assets that are measured at fair value through other comprehensive income. A financial asset shall be measured at fair value through other comprehensive income if both of the following conditions are met: (a) the financial asset is held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets and (b) the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. [Refer: At fair value [member]; Financial assets]


disclosure: IFRS 7 8 h




ifrs-full


FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract


 


Financial assets measured at fair value through other comprehensive income [abstract]


 


 




ifrs-full


FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeCategoryMember


member


Financial assets measured at fair value through other comprehensive income, category [member]


This member stands for the financial assets at fair value through other comprehensive income category. [Refer: Financial assets measured at fair value through other comprehensive income]


disclosure: IFRS 7 8 h




ifrs-full


FinancialAssetsMeasurementCategoryImmediatelyAfterInitialApplicationOfIFRS9


text


Financial assets, measurement category immediately after initial application of IFRS 9


The measurement category of financial assets immediately after the initial application of IFRS 9. [Refer: Financial assets]


disclosure: IFRS 7 42I b




ifrs-full


FinancialAssetsMeasurementCategoryImmediatelyBeforeInitialApplicationOfIFRS9


text


Financial assets, measurement category immediately before initial application of IFRS 9


The measurement category of financial assets at the date of initial application of IFRS 9, determined in accordance with IAS 39 or in accordance with a previous version of IFRS 9 (if the entity’s chosen approach to applying IFRS 9 involves more than one date of initial application for different requirements). [Refer: Financial assets]


disclosure: IFRS 7 42I a




ifrs-full


FinancialAssetsMember


member


Financial assets, class [member]


This member stands for aggregated classes of financial assets. It also represents the standard value for the “Classes of financial assets” axis if no other member is used. [Refer: Financial assets]


disclosure: IFRS 9 7.2.34, disclosure: IFRS 17 C32 – Effective 2021-01-01, disclosure: IFRS 4 39L b – Effective on first application of IFRS 9, disclosure: IFRS 7 6, disclosure: IFRS 7 42I




ifrs-full


FinancialAssetsNeitherPastDueNorImpairedMember


member


Financial assets neither past due nor impaired [member]


This member stands for financial assets that are neither past due nor impaired. A financial asset is past due when a counterparty has failed to make a payment when contractually due. [Refer: Financial assets]


common practice: IFRS 7 37 – Expiry date 2021-01-01




ifrs-full


FinancialAssetsOtherThanThoseSpecifiedInParagraph39EaOfIFRS4FairValue


X instant, debit


Financial assets other than those specified in paragraph 39E(a) of IFRS 4, fair value


The fair value of financial assets other than those described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]


disclosure: IFRS 4 39E b – Expiry date 2021-01-01




ifrs-full


FinancialAssetsOutsideScopeOfIFRS7Member


member


Financial assets outside scope of IFRS 7, class [member]


This member stands for the financial assets outside the scope of IFRS 7 class. [Refer: Financial assets]


disclosure: IFRS 7 B2 b




ifrs-full


FinancialAssetsPastDueButNotImpairedMember


member


Financial assets past due but not impaired [member]


This member stands for financial assets that are past due but not impaired. A financial asset is past due when a counterparty has failed to make a payment when contractually due. [Refer: Financial assets]


disclosure: IFRS 7 37 a – Expiry date 2021-01-01




ifrs-full


FinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities


X instant, debit


Financial assets pledged as collateral for liabilities or contingent liabilities


The amount of financial assets that the entity has pledged as collateral for liabilities or contingent liabilities, including amounts that have been reclassified in accordance with paragraph 3.2.23 (a) of IFRS 9. [Refer: Contingent liabilities [member]; Financial assets]


disclosure: IFRS 7 14 a




ifrs-full


FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfIFRS9


X instant, debit


Financial assets previously designated at fair value through profit or loss but no longer so designated, initial application of IFRS 9


The amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity initially applies IFRS 9. [Refer: Financial assets at fair value through profit or loss]


disclosure: IFRS 7 42I c




ifrs-full


FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedDueToRequirementsOfIFRS9FirstApplicationOfIFRS9


X instant, debit


Financial assets previously designated at fair value through profit or loss reclassified due to requirements of IFRS 9, initial application of IFRS 9


The amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that were reclassified due to requirements of IFRS 9 when the entity initially applies IFRS 9. [Refer: Financial assets at fair value through profit or loss]


disclosure: IFRS 7 42I c




ifrs-full


FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedVoluntarilyFirstApplicationOfIFRS9


X instant, debit


Financial assets previously designated at fair value through profit or loss reclassified voluntarily, initial application of IFRS 9


The amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that the entity voluntarily elected to reclassify when the entity initially applies IFRS 9. [Refer: Financial assets at fair value through profit or loss]


disclosure: IFRS 7 42I c




ifrs-full


FinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsAtFairValue


X instant, debit


Financial assets reclassified out of available-for-sale financial assets, at fair value


The fair value of financial assets that have been reclassified out of the available-for-sale category. [Refer: At fair value [member]; Financial assets, at fair value]


disclosure: IFRS 7 12A b – Expiry date 2021-01-01




ifrs-full


FinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsCarryingAmount


X instant, debit


Financial assets reclassified out of available-for-sale financial assets, carrying amount


The carrying amount of financial assets that have been reclassified out of the available-for-sale category. [Refer: Financial assets]


disclosure: IFRS 7 12A b – Expiry date 2021-01-01




ifrs-full


FinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossAtFairValue


X instant, debit


Financial assets reclassified out of financial assets at fair value through profit or loss, at fair value


The fair value of financial assets that have been reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]


disclosure: IFRS 7 12A b – Expiry date 2021-01-01




ifrs-full


FinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossCarryingAmount


X instant, debit


Financial assets reclassified out of financial assets at fair value through profit or loss, carrying amount


The carrying amount of financial assets that have been reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]


disclosure: IFRS 7 12A b – Expiry date 2021-01-01




ifrs-full


FinancialAssetsRecognisedAsOfAcquisitionDate


X instant, debit


Financial assets recognised as of acquisition date


The amount recognised as of the acquisition date for financial assets acquired in a business combination. [Refer: Financial assets; Business combinations [member]]


example: IFRS 3 B64 i, example: IFRS 3 IE72




ifrs-full


FinancialAssetsThatAreIndividuallyDeterminedToBeImpairedFairValueOfCollateralHeldAndOtherCreditEnhancements


X instant, debit


Financial assets that are individually determined to be impaired, fair value of collateral held and other credit enhancements


The fair value of collateral available and other credit enhancements obtained for financial assets that are individually determined to be impaired. [Refer: Financial assets; Impairment loss]


example: IFRS 7 IG29 c – Expiry date 2021-01-01, example: IFRS 7 37 b – Expiry date 2021-01-01




ifrs-full


FinancialAssetsThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationThatAreNoLongerSoDesignated


X instant, debit


Financial assets that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 for prepayment features with negative compensation that are no longer so designated


The amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity applies the amendments to IFRS 9 for prepayment features with negative compensation. [Refer: Financial assets at fair value through profit or loss]


disclosure: IFRS 9 7.2.34 c




ifrs-full


FinancialAssetsThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfIFRS17ThatAreNoLongerSoDesignated


X instant, debit


Financial assets that were designated as measured at fair value through profit or loss before application of IFRS 17 that are no longer so designated


The carrying amount of financial assets in the statement of financial position that were previously designated as measured at fair value through profit or loss applying paragraph 4.1.5 of IFRS 9 that are no longer so designated after application of IFRS 17.


disclosure: IFRS 17 C32 c – Effective 2021-01-01




ifrs-full


FinancialAssetsToWhichOverlayApproachIsApplied


X instant, debit


Financial assets to which overlay approach is applied


The amount of financial assets to which the overlay approach is applied. [Refer: Financial assets]


disclosure: IFRS 4 39L b – Effective on first application of IFRS 9




ifrs-full


FinancialAssetsTypeMember


member


Financial assets, type [member]


This member stands for aggregated types of financial assets. It also represents the standard value for the “Types of financial assets” axis if no other member is used. [Refer: Financial assets]


disclosure: IFRS 7 B52, disclosure: IFRS 7 B51




ifrs-full


FinancialAssetsWhichDoNotQualifyForDerecognitionAxis


axis


Transferred financial assets that are not derecognised in their entirety [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IFRS 7 42D




ifrs-full


FinancialAssetsWhichDoNotQualifyForDerecognitionMember


member


Transferred financial assets that are not derecognised in their entirety [member]


This member stands for transferred financial assets that are not derecognised in their entirety. It also represents the standard value for the “Transferred financial assets that are not derecognised in their entirety” axis if no other member is used. [Refer: Financial assets]


disclosure: IFRS 7 42D




ifrs-full


FinancialAssetsWhoseContractualCashFlowCharacteristicsHaveBeenAssessedBasedOnFactsAndCircumstancesAtInitialRecognitionWithoutTakingIntoAccountExceptionForPrepaymentFeatures


X instant, debit


Financial assets whose contractual cash flow characteristics have been assessed based on facts and circumstances at initial recognition without taking into account exception for prepayment features


The amount of financial assets whose contractual cash flow characteristics have been assessed based on the facts and circumstances that existed at the initial recognition without taking into account the exception for prepayment features. [Refer: Financial assets]


disclosure: IFRS 7 42S




ifrs-full


FinancialAssetsWhoseContractualCashFlowCharacteristicsHaveBeenAssessedBasedOnFactsAndCircumstancesAtInitialRecognitionWithoutTakingIntoAccountRequirementsRelatedToModificationOfTimeValueOfMoneyElement


X instant, debit


Financial assets whose contractual cash flow characteristics have been assessed based on facts and circumstances at initial recognition without taking into account requirements related to modification of time value of money element


The amount of financial assets whose contractual cash flow characteristics have been assessed based on the facts and circumstances that existed at the initial recognition without taking into account the requirements related to the modification of the time value of money element. [Refer: Financial assets]


disclosure: IFRS 7 42R




ifrs-full


FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesAmortisedCostBeforeModification


X duration, debit


Financial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected credit losses, amortised cost before modification


The amortised cost before the modification of financial assets for which the contractual cash flows have been modified during the reporting period while they had a loss allowance measured at an amount equal to lifetime expected credit losses. [Refer: Financial assets]


disclosure: IFRS 7 35J a




ifrs-full


FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesModificationGainLoss


X duration, credit


Financial assets with contractual cash flows modified during reporting period while loss allowance measured at lifetime expected credit losses, modification gain (loss)


The net modification gain (loss) on financial assets for which the contractual cash flows have been modified during the reporting period while they had a loss allowance measured at an amount equal to lifetime expected credit losses. [Refer: Financial assets]


disclosure: IFRS 7 35J a




ifrs-full


FinancialAssetsWithModifiedContractualCashFlowsWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesForWhichLossAllowanceChangedDuringReportingPeriodTo12monthExpectedCreditLossesGrossCarryingAmount


X instant, debit


Financial assets with modified contractual cash flows while loss allowance measured at lifetime expected credit losses for which loss allowance changed during reporting period to 12-month expected credit losses, gross carrying amount


The gross carrying amount of financial assets that have been modified since initial recognition at a time when the loss allowance was measured at an amount equal to lifetime expected credit losses and for which the loss allowance has changed during the reporting period to an amount equal to 12-month expected credit losses. [Refer: Financial assets]


disclosure: IFRS 7 35J b




ifrs-full


FinancialAssetsWrittenOffDuringReportingPeriodAndStillSubjectToEnforcementActivityContractualAmountOutstanding


X instant, debit


Financial assets written off during reporting period and still subject to enforcement activity, contractual amount outstanding


The contractual amount outstanding on financial assets that were written off during the reporting period and are still subject to enforcement activity. [Refer: Financial assets]


disclosure: IFRS 7 35L




ifrs-full


FinancialEffectOfChangesInAccountingPolicyMember


member


Increase (decrease) due to changes in accounting policy [member]


This member stands for the financial effect of changes in accounting policy.


disclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i




ifrs-full


FinancialEffectOfCorrectionsOfAccountingErrorsMember


member


Increase (decrease) due to corrections of prior period errors [member]


This member stands for the financial effect of corrections of prior period errors.


disclosure: IAS 8 49 b i, disclosure: IAS 8 49 c




ifrs-full


FinancialEffectOfTransitionFromPreviousGAAPToIFRSsAxis


axis


Financial effect of transition from previous GAAP to IFRSs [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IFRS 1 24




ifrs-full


FinancialForecastOfCashFlowsForCashgeneratingUnitMeasurementInputMember


member


Financial forecast of cash inflows (outflows) for cash-generating unit, measurement input [member]


This member stands for a financial forecast of cash flows for a cash-generating unit, used as a measurement input.


example: IFRS 13 B36 e




ifrs-full


FinancialForecastOfProfitOrLossForCashgeneratingUnitMeasurementInputMember


member


Financial forecast of profit (loss) for cash-generating unit, measurement input [member]


This member stands for a financial forecast of profit or loss for a cash-generating unit, used as a measurement input.


example: IFRS 13 B36 e




ifrs-full


FinancialGuaranteeContractsMember


member


Financial guarantee contracts [member]


This member stands for contracts that require the issuer to make specified payments to reimburse the holder for a loss it incurs because a specified debtor fails to make payment when due in accordance with the original or modified terms of a debt instrument.


disclosure: IFRS 7 B8E, disclosure: IFRS 7 35M




ifrs-full


FinancialInstrumentsCreditimpairedAfterPurchaseOrOriginationMember


member


Financial instruments credit-impaired after purchase or origination [member]


This member stands for financial instruments that were credit-impaired after purchase or origination. [Refer: Financial instruments credit-impaired [member]]


disclosure: IFRS 7 35H b ii, disclosure: IFRS 7 35M b ii




ifrs-full


FinancialInstrumentsCreditimpairedMember


member


Financial instruments credit-impaired [member]


This member stands for financial instruments that are credit-impaired. [Refer: Credit impairment of financial instruments [member]]


disclosure: IFRS 7 35H, disclosure: IFRS 7 35M




ifrs-full


FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue


X instant


Financial instruments designated as hedging instruments, at fair value


The fair value of financial instruments designated as hedging instruments. Hedging instruments are designated derivatives or (for a hedge of the risk of changes in foreign currency exchange rates only) designated non-derivative financial assets or non-derivative financial liabilities whose fair value or cash flows are expected to offset changes in the fair value or cash flows of a designated hedged item. [Refer: At fair value [member]; Derivatives [member]; Derivative financial assets; Derivative financial liabilities; Financial instruments, class [member]; Financial assets; Financial liabilities]


disclosure: IFRS 7 22 b – Expiry date 2021-01-01




ifrs-full


FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskAxis


axis


Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IFRS 7 24G




ifrs-full


FinancialInstrumentsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRiskMember


member


Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk [member]


This member stands for financial instruments measured at fair value through profit or loss, because a credit derivative is used to manage the credit risk of these instruments. It also represents the standard value for the “Financial instruments measured at fair value through profit or loss because credit derivative is used to manage credit risk” axis if no other member is used. [Refer: Financial instruments, class [member]; Credit risk [member]]


disclosure: IFRS 7 24G




ifrs-full


FinancialInstrumentsNotCreditimpairedMember


member


Financial instruments not credit-impaired [member]


This member stands for financial instruments that are not credit-impaired. [Refer: Credit impairment of financial instruments [member]]


disclosure: IFRS 7 35H, disclosure: IFRS 7 35M




ifrs-full


FinancialInstrumentsPurchasedOrOriginatedCreditimpairedMember


member


Financial instruments purchased or originated credit-impaired [member]


This member stands for financial instruments that were purchased or originated as credit-impaired. [Refer: Financial instruments credit-impaired [member]]


disclosure: IFRS 7 35H c, disclosure: IFRS 7 35M c




ifrs-full


FinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialAssets


X instant, credit


Financial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial assets


The amount of financial instruments subject to an enforceable master netting arrangement or similar agreement that are not set off against financial assets. [Refer: Financial assets]


example: IFRS 7 IG40D, example: IFRS 7 13C d i




ifrs-full


FinancialInstrumentsSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities


X instant, debit


Financial instruments subject to enforceable master netting arrangement or similar agreement not set off against financial liabilities


The amount of financial instruments subject to an enforceable master netting arrangement or similar agreement that are not set off against financial liabilities. [Refer: Financial liabilities]


example: IFRS 7 IG40D, example: IFRS 7 13C d i




ifrs-full


FinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredAtTimeOfDerecognition


X instant


Financial instruments whose fair value previously could not be reliably measured at time of derecognition


The amount, at the time of derecognition, of derecognised financial instruments whose fair value previously could not be reliably measured. [Refer: Financial instruments, class [member]]


disclosure: IFRS 7 30 e – Expiry date 2021-01-01




ifrs-full


FinancialLiabilities


X instant, credit


Financial liabilities


The amount of liabilities that are: (a) a contractual obligation: (i) to deliver cash or another financial asset to another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or (b) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to deliver a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose, rights, options or warrants to acquire a fixed number of the entity’s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. Also, for those purposes the entity’s own equity instruments do not include puttable financial instruments that are classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. As an exception, an instrument that meets the definition of a financial liability is classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A-16B or paragraphs 16C-16D of IAS 32. [Refer: Financial instruments, class [member]; Financial assets; Derivatives [member]]


disclosure: IFRS 7 25




ifrs-full


FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountAfterApplyingAmendments


X instant, credit


Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount after applying amendments


The carrying amount of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments.


disclosure: IFRS 9 7.2.34 b




ifrs-full


FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountImmediatelyBeforeApplyingAmendments


X instant, credit


Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, carrying amount immediately before applying amendments


The carrying amount of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments.


disclosure: IFRS 9 7.2.34 a




ifrs-full


FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryAfterApplyingAmendments


text


Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category after applying amendments


The measurement category of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, after applying the amendments.


disclosure: IFRS 9 7.2.34 b




ifrs-full


FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryImmediatelyBeforeApplyingAmendments


text


Financial liabilities affected by amendments to IFRS 9 for prepayment features with negative compensation, measurement category immediately before applying amendments


The measurement category of financial liabilities affected by the amendments to IFRS 9 for prepayment features with negative compensation, immediately before applying the amendments.


disclosure: IFRS 9 7.2.34 a




ifrs-full


FinancialLiabilitiesAtAmortisedCost


X instant, credit


Financial liabilities at amortised cost


The amount of financial liabilities at amortised cost. The amortised cost is the amount at which financial liabilities are measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount. [Refer: Financial liabilities]


disclosure: IFRS 7 8 g, disclosure: IFRS 7 8 f – Expiry date 2021-01-01




ifrs-full


FinancialLiabilitiesAtAmortisedCostCategoryMember


member


Financial liabilities at amortised cost, category [member]


This member stands for the financial liabilities at amortised cost category. [Refer: Financial liabilities at amortised cost]


disclosure: IFRS 7 8 g, disclosure: IFRS 7 8 f – Expiry date 2021-01-01




ifrs-full


FinancialLiabilitiesAtAmortisedCostMember


member


Financial liabilities at amortised cost, class [member]


This member stands for the financial liabilities measured at amortised cost class. [Refer: Financial liabilities at amortised cost]


disclosure: IFRS 7 B2 a




ifrs-full


FinancialLiabilitiesAtFairValue


X instant, credit


Financial liabilities, at fair value


The fair value of financial liabilities. [Refer: At fair value [member]; Financial liabilities]


disclosure: IFRS 7 25




ifrs-full


FinancialLiabilitiesAtFairValueMember


member


Financial liabilities at fair value, class [member]


This member stands for the financial liabilities measured at fair value class. [Refer: Financial liabilities; At fair value [member]]


disclosure: IFRS 7 B2 a




ifrs-full


FinancialLiabilitiesAtFairValueThroughProfitOrLoss


X instant, credit


Financial liabilities at fair value through profit or loss


The amount of financial liabilities that meet either of the following conditions: (a) they meet the definition of held for trading; or (b) upon initial recognition they are designated by the entity as at fair value through profit or loss. An entity may use this designation only when permitted by paragraph 4.3.5 of IFRS 9 (embedded derivatives) or when doing so results in more relevant information, because either: (a) it eliminates or significantly reduces a measurement or recognition inconsistency (sometimes referred to as “an accounting mismatch”) that would otherwise arise from measuring assets or liabilities or recognising the gains and losses on them on different bases; or (b) a group of financial liabilities or financial assets and financial liabilities is managed and its performance is evaluated on a fair value basis, in accordance with a documented risk management or investment strategy, and information about the group is provided internally on that basis to the entity’s key management personnel (as defined in IAS 24). [Refer: At fair value [member]; Key management personnel of entity or parent [member]; Derivatives [member]; Financial assets; Financial liabilities]


disclosure: IFRS 7 8 e




ifrs-full


FinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract


 


Financial liabilities at fair value through profit or loss [abstract]


 


 




ifrs-full


FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMember


member


Financial liabilities at fair value through profit or loss, category [member]


This member stands for the financial liabilities at fair value through profit or loss category. [Refer: Financial liabilities at fair value through profit or loss]


disclosure: IFRS 7 8 e




ifrs-full


FinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading


X instant, credit


Financial liabilities at fair value through profit or loss that meet definition of held for trading


The amount of financial liabilities at fair value through profit or loss that meet the definition of held for trading. A financial liability is classified as held for trading if: (a) it is acquired or incurred principally for the purpose of selling or repurchasing it in the near term; (b) on initial recognition it is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking; or (c) it is a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument). [Refer: Financial liabilities at fair value through profit or loss]


disclosure: IFRS 7 8 e




ifrs-full


FinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition


X instant, credit


Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently


The amount of financial liabilities at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: At fair value [member]; Financial liabilities at fair value through profit or loss]


disclosure: IFRS 7 8 e




ifrs-full


FinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionCategoryMember


member


Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently, category [member]


This member stands for the financial liabilities at fair value through profit or loss designated as such upon initial recognition or subsequently category. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]


disclosure: IFRS 7 8 e




ifrs-full


FinancialLiabilitiesAtFairValueThroughProfitOrLossThatMeetDefinitionOfHeldForTradingCategoryMember


member


Financial liabilities at fair value through profit or loss that meet definition of held for trading, category [member]


This member stands for the financial liabilities at fair value through profit or loss that meet the definition of held for trading category. [Refer: Financial liabilities at fair value through profit or loss that meet definition of held for trading]


disclosure: IFRS 7 8 e




ifrs-full


FinancialLiabilitiesCarryingAmountImmediatelyAfterInitialApplicationOfIFRS9


X instant, credit


Financial liabilities, carrying amount immediately after initial application of IFRS 9


The carrying amount of financial liabilities immediately after the initial application of IFRS 9. [Refer: Financial liabilities]


disclosure: IFRS 7 42I b




ifrs-full


FinancialLiabilitiesCarryingAmountImmediatelyBeforeInitialApplicationOfIFRS9


X instant, credit


Financial liabilities, carrying amount immediately before initial application of IFRS 9


The carrying amount of financial liabilities at the date of initial application of IFRS 9, determined in accordance with IAS 39 or in accordance with a previous version of IFRS 9 (if the entity’s chosen approach to applying IFRS 9 involves more than one date of initial application for different requirements). [Refer: Financial liabilities]


disclosure: IFRS 7 42I a




ifrs-full


FinancialLiabilitiesCategoryMember


member


Financial liabilities, category [member]


This member stands for aggregated categories of financial liabilities. It also represents the standard value for the “Categories of financial liabilities” axis if no other member is used. [Refer: Financial assets]


disclosure: IFRS 7 8




ifrs-full


FinancialLiabilitiesMeasurementCategoryImmediatelyAfterInitialApplicationOfIFRS9


text


Financial liabilities, measurement category immediately after initial application of IFRS 9


The measurement category of financial liabilities immediately after the initial application of IFRS 9. [Refer: Financial liabilities]


disclosure: IFRS 7 42I b




ifrs-full


FinancialLiabilitiesMeasurementCategoryImmediatelyBeforeInitialApplicationOfIFRS9


text


Financial liabilities, measurement category immediately before initial application of IFRS 9


The measurement category of financial liabilities at the date of initial application of IFRS 9, determined in accordance with IAS 39 or in accordance with a previous version of IFRS 9 (if the entity’s chosen approach to applying IFRS 9 involves more than one date of initial application for different requirements). [Refer: Financial liabilities]


disclosure: IFRS 7 42I a




ifrs-full


FinancialLiabilitiesMember


member


Financial liabilities, class [member]


This member stands for aggregated classes financial liabilities. It also represents the standard value for the “Classes of financial liabilities” axis if no other member is used. [Refer: Financial liabilities]


disclosure: IFRS 9 7.2.34, disclosure: IFRS 7 6, disclosure: IFRS 7 42I




ifrs-full


FinancialLiabilitiesOutsideScopeOfIFRS7Member


member


Financial liabilities outside scope of IFRS 7, class [member]


This member stands for the financial liabilities outside the scope of IFRS 7 class. [Refer: Financial liabilities]


disclosure: IFRS 7 B2 b




ifrs-full


FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfIFRS9


X instant, credit


Financial liabilities previously designated at fair value through profit or loss but no longer so designated, initial application of IFRS 9


The amount of financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity initially applies IFRS 9. [Refer: Financial liabilities at fair value through profit or loss]


disclosure: IFRS 7 42I c




ifrs-full


FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedDueToRequirementsOfIFRS9FirstApplicationOfIFRS9


X instant, credit


Financial liabilities previously designated at fair value through profit or loss reclassified due to requirements of IFRS 9, initial application of IFRS 9


The amount of financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that were reclassified due to the requirements of IFRS 9 when the entity initially applies IFRS 9. [Refer: Financial liabilities at fair value through profit or loss]


disclosure: IFRS 7 42I c




ifrs-full


FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedVoluntarilyFirstApplicationOfIFRS9


X instant, credit


Financial liabilities previously designated at fair value through profit or loss reclassified voluntarily, initial application of IFRS 9


The amount of financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated, and that the entity voluntarily elected to reclassify when the entity initially applies IFRS 9. [Refer: Financial liabilities at fair value through profit or loss]


disclosure: IFRS 7 42I c




ifrs-full


FinancialLiabilitiesReclassifiedIntoEquity


X duration


Financial liabilities reclassified into equity


The amount of financial liabilities reclassified into equity. [Refer: Equity; Financial liabilities]


disclosure: IAS 1 80A




ifrs-full


FinancialLiabilitiesRecognisedAsOfAcquisitionDate


X instant, credit


Financial liabilities recognised as of acquisition date


The amount recognised as of the acquisition date for financial liabilities assumed in a business combination. [Refer: Financial liabilities; Business combinations [member]]


example: IFRS 3 B64 i, example: IFRS 3 IE72




ifrs-full


FinancialLiabilitiesThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationThatAreNoLongerSoDesignated


X instant, credit


Financial liabilities that were designated as measured at fair value through profit or loss before application of amendments to IFRS 9 for prepayment features with negative compensation that are no longer so designated


The amount of financial liabilities in the statement of financial position that were previously designated as measured at fair value through profit or loss but are no longer so designated when the entity applies the amendments to IFRS 9 for prepayment features with negative compensation. [Refer: Financial liabilities at fair value through profit or loss]


disclosure: IFRS 9 7.2.34 c




ifrs-full


FinancialLiabilitiesTypeMember


member


Financial liabilities, type [member]


This member stands for aggregated types of financial liabilities. It also represents the standard value for the “Types of financial liabilities” axis if no other member is used. [Refer: Financial assets]


disclosure: IFRS 7 B52, disclosure: IFRS 7 B51




ifrs-full


FinancialRiskMember


member


Financial risk [member]


This member stands for the risk of a possible future change in one or more of a specified interest rate, financial instrument price, commodity price, currency exchange rate, index of prices or rates, credit rating or credit index or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract.


disclosure: IFRS 17 124 – Effective 2021-01-01, disclosure: IFRS 17 125 – Effective 2021-01-01, disclosure: IFRS 17 127 – Effective 2021-01-01




ifrs-full


FinishedGoods


X instant, debit


Current finished goods


A classification of current inventory representing the amount of goods that have completed the production process and are held for sale in the ordinary course of business. [Refer: Inventories]


example: IAS 1 78 c, common practice: IAS 2 37




ifrs-full


FiveYearsBeforeReportingYearMember


member


Five years before reporting year [member]


This member stands for a year that ended five years before the end of the reporting year.


disclosure: IFRS 17 130 – Effective 2021-01-01




ifrs-full


FixedInterestRateMember


member


Fixed interest rate [member]


This member stands for a fixed interest rate. [Refer: Interest rate risk [member]]


common practice: IFRS 7 39




ifrs-full


FixedpriceContractsMember


member


Fixed-price contracts [member]


This member stands for fixed-price contracts with customers.


example: IFRS 15 B89 d




ifrs-full


FixturesAndFittings


X instant, debit


Fixtures and fittings


The amount of fixtures and fittings, not permanently attached to real property, used in the entity’s operations.


example: IAS 16 37 g




ifrs-full


FixturesAndFittingsMember


member


Fixtures and fittings [member]


This member stands for a class of property, plant and equipment representing fixtures and fittings that are not permanently attached to real property. [Refer: Property, plant and equipment]


example: IAS 16 37 g




ifrs-full


FlatSalaryPensionDefinedBenefitPlansMember


member


Flat salary pension defined benefit plans [member]


This member stands for flat salary pension defined benefit plans. [Refer: Pension defined benefit plans [member]]


example: IAS 19 138 b




ifrs-full


FloatingInterestRateMember


member


Floating interest rate [member]


This member stands for a non-fixed interest rate. [Refer: Interest rate risk [member]]


common practice: IFRS 7 39




ifrs-full


ForeignCountriesMember


member


Foreign countries [member]


This member stands for countries outside the entity’s country of domicile. [Refer: Country of domicile [member]]


disclosure: IFRS 8 33 b, disclosure: IFRS 8 33 a




ifrs-full


ForeignExchangeRatesAbstract


 


Foreign exchange rates [abstract]


 


 




ifrs-full


ForwardContractMember


member


Forward contract [member]


This member stands for a contract between two parties for the purchase or sale of an underlying asset at a specified future date for a settlement price determined in advance.


common practice: IAS 1 112 c




ifrs-full


FourYearsBeforeReportingYearMember


member


Four years before reporting year [member]


This member stands for a year that ended four years before the end of the reporting year.


disclosure: IFRS 17 130 – Effective 2021-01-01




ifrs-full


FranchiseFeeIncome


X duration, credit


Franchise fee income


The amount of income arising from franchise fees.


common practice: IAS 1 112 c




ifrs-full


FranchisesMember


member


Franchises [member]


This member stands for a class of intangible assets representing the right to operate a business using the name, merchandise, services, methodologies, promotional support, marketing and supplies granted by another entity. [Refer: Intangible assets other than goodwill]


common practice: IAS 38 119




ifrs-full


FuelAndEnergyExpense


X duration, debit


Fuel and energy expense


The amount of expense arising from the consumption of fuel and energy.


common practice: IAS 1 112 c




ifrs-full


FuelAndEnergyExpenseAbstract


 


Fuel and energy expense [abstract]


 


 




ifrs-full


FuelExpense


X duration, debit


Fuel expense


The amount of expense arising from the consumption of fuel.


common practice: IAS 1 112 c




ifrs-full


FundingArrangementsOfDefinedBenefitPlansAxis


axis


Funding arrangements of defined benefit plans [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


example: IAS 19 138 e




ifrs-full


FundingArrangementsOfDefinedBenefitPlansMember


member


Funding arrangements of defined benefit plans [member]


This member stands for all defined benefit plans when disaggregated by funding arrangements of defined benefits plans. It also represents the standard value for the “Funding arrangements of defined benefits plans” axis if no other member is used.


example: IAS 19 138 e




ifrs-full


FuturesContractMember


member


Futures contract [member]


This member stands for a standardised, exchange-traded contract for the purchase or sale of an underlying asset at a specified future date for a settlement price determined in advance.


common practice: IAS 1 112 c




ifrs-full


GainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost


X duration, credit


Gain (loss) arising from derecognition of financial assets measured at amortised cost


The gain (loss) arising from the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]


disclosure: IAS 1 82 aa




ifrs-full


GainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCostAbstract


 


Gain (loss) arising from derecognition of financial assets measured at amortised cost [abstract]


 


 




ifrs-full


GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid


X duration, credit


Gain (loss) arising from difference between carrying amount of financial liability extinguished and consideration paid


The gain (loss) arising from the difference between the carrying amount of the financial liability extinguished and the measurement of the consideration paid (equity instruments issued) to the creditor. [Refer: Carrying amount [member]]


disclosure: IFRIC 19 11




ifrs-full


GainLossOfDerecognisedFinancialAssetsAtDateOfTransfer


X duration, credit


Gain (loss) of derecognised financial assets at date of transfer


The gain (loss) recognised on derecognised financial assets as of the date of the transfer of the assets. [Refer: Financial assets]


disclosure: IFRS 7 42G a




ifrs-full


GainLossOfDerecognisedFinancialAssetsRepresentingGreatestTransferActivity


X duration, credit


Gain (loss) from transfer activity during period representing greatest transfer activity


The gain (loss) recognised from the transfer of financial assets during the part of the reporting period within which the greatest transfer activity took place when the total amount of proceeds from the transfer activity (that qualifies for derecognition) is not evenly distributed throughout the reporting period. [Refer: Financial assets]


disclosure: IFRS 7 42G c ii




ifrs-full


GainLossOnCessationOfConsolidationOfSubsidiariesDueToChangeOfInvestmentEntityStatus


X duration, credit


Gain (loss) on cessation of consolidation of subsidiaries due to change of investment entity status


The gain (loss) arising on the cessation of the consolidation of subsidiaries due to the change of investment entity status. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]


disclosure: IFRS 12 9B b




ifrs-full


GainLossOnChangeInFairValueOfHedgedItemUsedAsBasisForRecognisingHedgeIneffectiveness


X duration, credit


Gain (loss) on change in fair value of hedged item used as basis for recognising hedge ineffectiveness


The gain (loss) on the change in fair value of the hedged item used as a basis for recognising hedge ineffectiveness. Hedge ineffectiveness is the extent to which the changes in the fair value or the cash flows of the hedging instrument are greater or less than those on the hedged item.


disclosure: IFRS 7 24B a iv, disclosure: IFRS 7 24B b i




ifrs-full


GainLossOnChangeInFairValueOfHedgingInstrumentUsedAsBasisForRecognisingHedgeIneffectiveness


X duration, credit


Gain (loss) on change in fair value of hedging instrument used as basis for recognising hedge ineffectiveness


The gain (loss) on the change in fair value of the hedging instrument used as a basis for recognising hedge ineffectiveness. Hedge ineffectiveness is the extent to which the changes in the fair value or the cash flows of the hedging instrument are greater or less than those on the hedged item.


disclosure: IFRS 7 24A c




ifrs-full


GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling


X duration, debit


Gain (loss) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense, net defined benefit liability (asset)


The decrease (increase) in the net defined benefit liability (asset) resulting from the gain (loss) on changes in the effect of limiting a net defined benefit asset to the asset ceiling, excluding amounts included in interest income or expense. [Refer: Interest income; Net defined benefit liability (asset); Interest expense (income), net defined benefit liability (asset)]


disclosure: IAS 19 141 c iv




ifrs-full


GainLossOnChangesInEffectOfLimitingReimbursementRightsToAssetCeiling


X duration, debit


Gain (loss) on changes in effect of limiting reimbursement rights to asset ceiling excluding interest income or expense, reimbursement rights


The increase (decrease) in reimbursement rights resulting from the gain (loss) on changes in the effect of limiting a reimbursement right to the asset ceiling, excluding amounts included in interest income or expense. [Refer: Interest income; Net defined benefit liability (asset); Interest income, reimbursement rights]


disclosure: IAS 19 141 c iv




ifrs-full


GainLossOnDesignationOfFinancialInstrumentAsMeasuredAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRisk


X duration, credit


Gain (loss) on designation of financial instrument as measured at fair value through profit or loss because credit derivative is used to manage credit risk


The gain (loss) recognised on designation of a financial instrument, or a proportion of it, as measured at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Financial instruments, class [member]]


disclosure: IFRS 7 24G b




ifrs-full


GainLossOnHedgeIneffectiveness


X duration, credit


Gain (loss) on hedge ineffectiveness


The gain (loss) on hedge ineffectiveness. Hedge ineffectiveness is the extent to which the changes in the fair value or the cash flows of the hedging instrument are greater or less than those on the hedged item.


disclosure: IFRS 7 24C a i




ifrs-full


GainLossOnHedgeIneffectivenessAbstract


 


Gain (loss) on hedge ineffectiveness [abstract]


 


 




ifrs-full


GainLossOnHedgeIneffectivenessRecognisedInOtherComprehensiveIncome


X duration, credit


Gain (loss) on hedge ineffectiveness recognised in other comprehensive income


The gain (loss) recognised in other comprehensive income on hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness]


disclosure: IFRS 7 24C a i




ifrs-full


GainLossOnHedgeIneffectivenessRecognisedInProfitOrLoss


X duration, credit


Gain (loss) on hedge ineffectiveness recognised in profit or loss


The gain (loss) recognised in profit or loss on hedge ineffectiveness. [Refer: Gain (loss) on hedge ineffectiveness]


disclosure: IFRS 7 24C a i, disclosure: IFRS 7 24C b ii




ifrs-full


GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset


X duration, debit


Gain (loss) on remeasurement, net defined benefit liability (asset)


The decrease (increase) in a net defined benefit liability (asset) resulting from the remeasurement of that net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]


disclosure: IAS 19 141 c




ifrs-full


GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAssetAbstract


 


Gain (loss) on remeasurement, net defined benefit liability (asset) [abstract]


 


 




ifrs-full


GainLossOnRemeasurementOfReimbursementRights


X duration, debit


Gain (loss) on remeasurement, reimbursement rights


The increase (decrease) in reimbursement rights resulting from the remeasurement of reimbursement rights. [Refer: Reimbursement rights, at fair value]


disclosure: IAS 19 141 c




ifrs-full


GainLossOnRemeasurementOfReimbursementRightsAbstract


 


Gain (loss) on remeasurement, reimbursement rights [abstract]


 


 




ifrs-full


GainLossRecognisedAsResultOfRemeasuringToFairValueEquityInterestInAcquireeHeldByAcquirerBeforeBusinessCombination


X duration, credit


Gain (loss) recognised as result of remeasuring to fair value equity interest in acquiree held by acquirer before business combination


The gain (loss) recognised as result of remeasuring to fair value the equity interest in the acquiree held by the acquirer before the business combination. [Refer: Business combinations [member]]


disclosure: IFRS 3 B64 p ii




ifrs-full


GainLossRecognisedOnFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasured


X duration, credit


Gain (loss) recognised on derecognition of financial instruments whose fair value previously could not be reliably measured


The gain (loss) recognised on derecognition of financial instruments whose fair value previously could not be reliably measured. [Refer: Financial instruments, class [member]]


disclosure: IFRS 7 30 e – Expiry date 2021-01-01




ifrs-full


GainLossRecognisedOnMeasurementToFairValueLessCostsToSellOrOnDisposalOfAssetsOrDisposalGroupsConstitutingDiscontinuedOperation


X duration, credit


Gain (loss) recognised on measurement to fair value less costs to sell or on disposal of assets or disposal groups constituting discontinued operation


The gain (loss) recognised on the measurement to fair value less costs to sell or on the disposal of the assets or disposal group(s) constituting the discontinued operation. [Refer: Discontinued operations [member]]


disclosure: IFRS 5 33 b iii




ifrs-full


GainLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination


X duration, credit


Gain (loss) that relates to identifiable assets acquired or liabilities assumed in business combination and is of such size, nature or incidence that disclosure is relevant to understanding combined entity’s financial statements


The gain (loss) that both: (a) relates to identifiable assets acquired or liabilities assumed in a business combination; and (b) is of such size, nature or incidence that disclosure is relevant to understanding the combined entity’s financial statements. [Refer: Business combinations [member]]


disclosure: IFRS 3 B67 e




ifrs-full


GainOnRecoveryOfLoansAndAdvancesPreviouslyWrittenOff


X duration, credit


Gain on recovery of loans and advances previously written off


The gain on the recovery of loans and advances previously written off.


common practice: IAS 1 85




ifrs-full


GainRecognisedInBargainPurchaseTransaction


X duration, credit


Gain recognised in bargain purchase transaction


The amount of any gain recognised in a business combination in which the net of the identifiable assets acquired and the liabilities assumed exceeds the aggregate of the consideration transferred, non-controlling interest in the acquiree and fair value of the acquirer’s previously held equity interest in the acquiree. [Refer: Business combinations [member]]


disclosure: IFRS 3 B64 n i




ifrs-full


GainsArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost


X duration, credit


Gains arising from derecognition of financial assets measured at amortised cost


The gain, recognised in the statement of comprehensive income, that arises from the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]


disclosure: IFRS 7 20A




ifrs-full


GainsLossesArisingFromDifferenceBetweenPreviousCarryingAmountAndFairValueOfFinancialAssetsReclassifiedAsMeasuredAtFairValue


X duration, credit


Gains (losses) arising from difference between previous amortised cost and fair value of financial assets reclassified out of amortised cost into fair value through profit or loss measurement category


The gains (losses) arising from the difference between the previous amortised cost and the fair value of financial assets reclassified out of the amortised cost into the fair value through profit or loss measurement category. [Refer: At fair value [member]; Financial assets at amortised cost]


disclosure: IAS 1 82 ca




ifrs-full


GainsLossesArisingFromSaleAndLeasebackTransactions


X duration, credit


Gains (losses) arising from sale and leaseback transactions


The gains (losses) arising from sale and leaseback transactions.


disclosure: IFRS 16 53 i




ifrs-full


GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset


X duration, debit


Gains (losses) arising from settlements, net defined benefit liability (asset)


The decrease (increase) in the net defined benefit liability (asset) resulting from settlements. Settlements are transactions that eliminate all further legal or constructive obligations for part or all of the benefits provided under a defined benefit plan, other than a payment of benefits to, or on behalf of, employees that is set out in the terms of the plan and included in the actuarial assumptions. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]; Actuarial assumptions [member]]


disclosure: IAS 19 141 d




ifrs-full


GainsLossesOnAvailableforsaleFinancialAssets


X duration, credit


Gains (losses) on available-for-sale financial assets


The gains (losses) on available-for-sale financial assets. [Refer: Financial assets available-for-sale]


disclosure: IFRS 7 20 a ii – Expiry date 2021-01-01




ifrs-full


GainsLossesOnCashFlowHedgesBeforeTax


X duration, credit


Gains (losses) on cash flow hedges, before tax


The gains (losses) recognised in other comprehensive income on cash flow hedges, before tax. [Refer: Cash flow hedges [member]]


disclosure: IAS 1 91 b, disclosure: IFRS 7 23 c – Expiry date 2021-01-01




ifrs-full


GainsLossesOnCashFlowHedgesNetOfTax


X duration, credit


Gains (losses) on cash flow hedges, net of tax


The gains (losses) recognised in other comprehensive income on cash flow hedges, net of tax. [Refer: Cash flow hedges [member]]


disclosure: IAS 1 91 a, disclosure: IFRS 7 24C b i, disclosure: IFRS 7 24E a, disclosure: IFRS 7 23 c – Expiry date 2021-01-01




ifrs-full


GainsLossesOnChangeInFairValueEstimatesOfBiologicalAssetsForCurrentPeriod


X duration, credit


Gains (losses) on change in fair value less costs to sell of biological assets for current period


The gains (losses) arising during the current period on the change in fair value less costs to sell of biological assets. [Refer: Biological assets]


disclosure: IAS 41 40




ifrs-full


GainsLossesOnChangeInFairValueOfDerivatives


X duration, credit


Gains (losses) on change in fair value of derivatives


The gains (losses) resulting from change in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]]


common practice: IAS 1 85




ifrs-full


GainsLossesOnChangeInFairValueOfDerivativesAbstract


 


Gains (losses) on change in fair value of derivatives [abstract]


 


 




ifrs-full


GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTax


X duration, credit


Gains (losses) on change in value of foreign currency basis spreads, before tax


The gains (losses) recognised in other comprehensive income on change in value of foreign currency basis spreads, before tax. [Refer: Other comprehensive income]


disclosure: IAS 1 91 b




ifrs-full


GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax


X duration, credit


Gains (losses) on change in value of foreign currency basis spreads, net of tax


The gains (losses) recognised in other comprehensive income on change in value of foreign currency basis spreads, net of tax. [Refer: Other comprehensive income]


disclosure: IAS 1 91 a




ifrs-full


GainsLossesOnChangeInValueOfForwardElementsOfForwardContractsBeforeTax


X duration, credit


Gains (losses) on change in value of forward elements of forward contracts, before tax


The gains (losses) recognised in other comprehensive income on change in value of forward elements of forward contracts, before tax. [Refer: Other comprehensive income]


disclosure: IAS 1 91 b




ifrs-full


GainsLossesOnChangeInValueOfForwardElementsOfForwardContractsNetOfTax


X duration, credit


Gains (losses) on change in value of forward elements of forward contracts, net of tax


The gains (losses) recognised in other comprehensive income on change in value of forward elements of forward contracts, net of tax. [Refer: Other comprehensive income]


disclosure: IAS 1 91 a




ifrs-full


GainsLossesOnChangeInValueOfTimeValueOfOptionsBeforeTax


X duration, credit


Gains (losses) on change in value of time value of options, before tax


The gains (losses) recognised in other comprehensive income on change in value of time value of options, before tax. [Refer: Other comprehensive income]


disclosure: IAS 1 91 b




ifrs-full


GainsLossesOnChangeInValueOfTimeValueOfOptionsNetOfTax


X duration, credit


Gains (losses) on change in value of time value of options, net of tax


The gains (losses) recognised in other comprehensive income on change in value of time value of options, net of tax. [Refer: Other comprehensive income]


disclosure: IAS 1 91 a




ifrs-full


GainsLossesOnDisposalsOfInvestmentProperties


X duration, credit


Gains (losses) on disposals of investment properties


The gains (losses) on disposals of investment properties. [Refer: Investment property]


common practice: IAS 1 112 c




ifrs-full


GainsLossesOnDisposalsOfInvestmentPropertiesAbstract


 


Gains (losses) on disposals of investment properties [abstract]


 


 




ifrs-full


GainsLossesOnDisposalsOfInvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModel


X duration, credit


Gains (losses) on disposals of investment property carried at cost or in accordance with IFRS 16 within fair value model


The gains (losses) on disposals of investment property carried at cost or in accordance with IFRS 16 within the fair value model. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property]


disclosure: IAS 40 78 d iii




ifrs-full


GainsLossesOnDisposalsOfInvestments


X duration, credit


Gains (losses) on disposals of investments


The gains (losses) on disposals of investments.


disclosure: IAS 1 98 d




ifrs-full


GainsLossesOnDisposalsOfInvestmentsAbstract


 


Gains (losses) on disposals of investments [abstract]


 


 




ifrs-full


GainsLossesOnDisposalsOfNoncurrentAssets


X duration, credit


Gains (losses) on disposals of non-current assets


The gains (losses) on disposals of non-current assets. [Refer: Non-current assets]


common practice: IAS 1 112 c




ifrs-full


GainsLossesOnDisposalsOfNoncurrentAssetsAbstract


 


Gains (losses) on disposals of non-current assets [abstract]


 


 




ifrs-full


GainsLossesOnDisposalsOfOtherNoncurrentAssets


X duration, credit


Gains (losses) on disposals of other non-current assets


The gains (losses) on disposals of other non-current assets. [Refer: Other non-current assets]


disclosure: IAS 1 98




ifrs-full


GainsLossesOnDisposalsOfPropertyPlantAndEquipment


X duration, credit


Gains (losses) on disposals of property, plant and equipment


The gains (losses) on disposals of property, plant and equipment. [Refer: Property, plant and equipment]


disclosure: IAS 1 98 c




ifrs-full


GainsLossesOnDisposalsOfPropertyPlantAndEquipmentAbstract


 


Gains (losses) on disposals of property, plant and equipment [abstract]


 


 




ifrs-full


GainsLossesOnExchangeDifferencesOnTranslationBeforeTax


X duration, credit


Gains (losses) on exchange differences on translation, before tax


The gains (losses) recognised in other comprehensive income on exchange differences on the translation of financial statements of foreign operations, before tax. [Refer: Other comprehensive income]


disclosure: IAS 1 91 b




ifrs-full


GainsLossesOnExchangeDifferencesOnTranslationNetOfTax


X duration, credit


Gains (losses) on exchange differences on translation, net of tax


The gains (losses) recognised in other comprehensive income on exchange differences on the translation of financial statements of foreign operations, net of tax. [Refer: Other comprehensive income]


disclosure: IAS 1 91 a




ifrs-full


GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss


X duration, credit


Foreign exchange gain (loss)


The amount of exchange differences recognised in profit or loss that arise from foreign currency transactions, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: At fair value [member]; Financial instruments, class [member]]


disclosure: IAS 21 52 a, example: IAS 7 A Statement of cash flows for an entity other than a financial institution




ifrs-full


GainsLossesOnFairValueAdjustmentAttributableToPhysicalChangesBiologicalAssets


X duration


Gains (losses) on fair value adjustment attributable to physical changes, biological assets


The gains (losses) arising from changes in fair value less costs to sell of biological assets due to physical changes. [Refer: Biological assets]


example: IAS 41 51, example: IAS 41 Example 1 XYZ Dairy Ltd




ifrs-full


GainsLossesOnFairValueAdjustmentAttributableToPriceChangesBiologicalAssets


X duration


Gains (losses) on fair value adjustment attributable to price changes, biological assets


The gains (losses) arising from changes in fair value less costs to sell of biological assets due to price changes in the market. [Refer: Biological assets]


example: IAS 41 51, example: IAS 41 Example 1 XYZ Dairy Ltd




ifrs-full


GainsLossesOnFairValueAdjustmentBiologicalAssets


X duration


Gains (losses) on fair value adjustment, biological assets


The gains (losses) arising from changes in fair value less costs to sell of biological assets due to both physical and price changes in the market. [Refer: Biological assets]


disclosure: IAS 41 50 a




ifrs-full


GainsLossesOnFairValueAdjustmentBiologicalAssetsAbstract


 


Gains (losses) on fair value adjustment, biological assets [abstract]


 


 




ifrs-full


GainsLossesOnFairValueAdjustmentInvestmentProperty


X duration


Gains (losses) on fair value adjustment, investment property


The gains (losses) from changes in the fair value of investment property. [Refer: Investment property]


disclosure: IAS 40 76 d




ifrs-full


GainsLossesOnFinancialAssetsAtAmortisedCost


X duration, credit


Gains (losses) on financial assets at amortised cost


The gains (losses) on financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]


disclosure: IFRS 7 20 a vi




ifrs-full


GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss


X duration, credit


Gains (losses) on financial assets at fair value through profit or loss


The gains (losses) on financial assets at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]


disclosure: IFRS 7 20 a i




ifrs-full


GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading


X duration, credit


Gains (losses) on financial assets at fair value through profit or loss, classified as held for trading


The gains (losses) on financial assets at fair value through profit or loss classified as held for trading. [Refer: Financial assets at fair value through profit or loss, classified as held for trading; Gains (losses) on financial assets at fair value through profit or loss]


disclosure: IFRS 7 20 a i – Expiry date 2021-01-01




ifrs-full


GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition


X duration, credit


Gains (losses) on financial assets at fair value through profit or loss, designated upon initial recognition or subsequently


The gains (losses) on financial assets at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently; Gains (losses) on financial assets at fair value through profit or loss]


disclosure: IFRS 7 20 a i




ifrs-full


GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue


X duration, credit


Gains (losses) on financial assets at fair value through profit or loss, mandatorily measured at fair value


The gains (losses) on financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value; Gains (losses) on financial assets at fair value through profit or loss; Financial liabilities]


disclosure: IFRS 7 20 a i




ifrs-full


GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax


X duration, credit


Gains (losses) on financial assets measured at fair value through other comprehensive income, before tax


The gains (losses) recognised in other comprehensive income on financial assets measured at fair value through other comprehensive income, before tax. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]


disclosure: IAS 1 91 b, disclosure: IFRS 7 20 a viii




ifrs-full


GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax


X duration, credit


Gains (losses) on financial assets measured at fair value through other comprehensive income, net of tax


The gains (losses) recognised in other comprehensive income on financial assets measured at fair value through other comprehensive income, net of tax. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]


disclosure: IAS 1 91 a




ifrs-full


GainsLossesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome


X duration, credit


Gains (losses) on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss


The gains (losses) recognised in profit or loss on financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income]


disclosure: IFRS 7 12A e – Expiry date 2021-01-01




ifrs-full


GainsLossesOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss


X duration, credit


Gains (losses) on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss


The gains (losses) recognised in profit or loss on financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]


disclosure: IFRS 7 12A e – Expiry date 2021-01-01




ifrs-full


GainsLossesOnFinancialInstrumentsAbstract


 


Gains (losses) on financial instruments [abstract]


 


 




ifrs-full


GainsLossesOnFinancialLiabilitiesAtAmortisedCost


X duration, credit


Gains (losses) on financial liabilities at amortised cost


The gains (losses) on financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]


disclosure: IFRS 7 20 a v




ifrs-full


GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLoss


X duration, credit


Gains (losses) on financial liabilities at fair value through profit or loss


The gains (losses) on financial liabilities at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss]


disclosure: IFRS 7 20 a i




ifrs-full


GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading


X duration, credit


Gains (losses) on financial liabilities at fair value through profit or loss, classified as held for trading


The gains (losses) on financial liabilities at fair value through profit or loss classified as held for trading. [Refer: Financial liabilities at fair value through profit or loss; Gains (losses) on financial liabilities at fair value through profit or loss]


disclosure: IFRS 7 20 a i




ifrs-full


GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition


X duration, credit


Gains (losses) on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently


The gains (losses) on financial liabilities at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently; Gains (losses) on financial liabilities at fair value through profit or loss]


disclosure: IFRS 7 20 a i




ifrs-full


GainsLossesOnHedgedItemAttributableToHedgedRisk


X duration, credit


Gains (losses) on hedged item attributable to hedged risk, fair value hedges


The gains (losses) on hedged items in fair value hedges, which are attributable to the hedged risk. [Refer: Fair value hedges [member]]


disclosure: IFRS 7 24 a ii – Expiry date 2021-01-01




ifrs-full


GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsBeforeTax


X duration, credit


Gains (losses) on hedges of net investments in foreign operations, before tax


The gains (losses) recognised in other comprehensive income on hedges of net investments in foreign operations, before tax. [Refer: Other comprehensive income]


disclosure: IAS 39 102 a, disclosure: IAS 1 91 b, disclosure: IFRS 9 6.5.13 a




ifrs-full


GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax


X duration, credit


Gains (losses) on hedges of net investments in foreign operations, net of tax


The gains (losses) recognised in other comprehensive income on hedges of net investments in foreign operations, net of tax. [Refer: Other comprehensive income]


disclosure: IAS 39 102 a, disclosure: IAS 1 91 a, disclosure: IFRS 9 6.5.13 a, disclosure: IFRS 7 24C b i, disclosure: IFRS 7 24E a




ifrs-full


GainsLossesOnHedgingInstrument


X duration, credit


Gains (losses) on hedging instrument, fair value hedges


The gains (losses) on hedging instruments in fair value hedges. [Refer: Fair value hedges [member]]


disclosure: IFRS 7 24 a i – Expiry date 2021-01-01




ifrs-full


GainsLossesOnHeldtomaturityInvestments


X duration, credit


Gains (losses) on held-to-maturity investments


The gains (losses) on held-to-maturity investments. [Refer: Held-to-maturity investments]


disclosure: IFRS 7 20 a iii – Expiry date 2021-01-01




ifrs-full


GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss


X duration, credit


Gains (losses) on ineffectiveness of cash flow hedges recognised in profit or loss


The gains (losses) on the ineffective portion of cash flow hedges recognised in profit or loss. [Refer: Cash flow hedges [member]]


disclosure: IFRS 7 24 b – Expiry date 2021-01-01




ifrs-full


GainsLossesOnIneffectivenessOfHedgesOfNetInvestmentsInForeignOperations


X duration, credit


Gains (losses) on ineffectiveness of hedges of net investments in foreign operations recognised in profit or loss


The gains (losses) on the ineffective portion of hedges of net investments in foreign operations recognised in profit or loss. [Refer: Hedges of net investment in foreign operations [member]]


disclosure: IFRS 7 24 c – Expiry date 2021-01-01




ifrs-full


GainsLossesOnInitialRecognitionOfBiologicalAssetsForCurrentPeriod


X duration, credit


Gains (losses) on initial recognition of biological assets and agricultural produce for current period


The aggregate gains (losses) arising during the current period on the initial recognition of biological assets and agricultural produce. [Refer: Biological assets]


disclosure: IAS 41 40




ifrs-full


GainsLossesOnLitigationSettlements


X duration, credit


Gains (losses) on litigation settlements


The gains (losses) on settlements of litigation.


disclosure: IAS 1 98 f




ifrs-full


GainsLossesOnLitigationSettlementsAbstract


 


Gains (losses) on litigation settlements [abstract]


 


 




ifrs-full


GainsLossesOnLoansAndReceivables


X duration, credit


Gains (losses) on loans and receivables


The gains (losses) on loans and receivables. [Refer: Loans and receivables]


disclosure: IFRS 7 20 a iv – Expiry date 2021-01-01




ifrs-full


GainsLossesOnNetMonetaryPosition


X duration, credit


Gains (losses) on net monetary position


The gains (losses) representing the difference resulting from the restatement of non-monetary assets, owners’ equity and items in the statement of comprehensive income and the adjustment of index linked assets and liabilities in hyperinflationary reporting.


disclosure: IAS 29 9




ifrs-full


GainsLossesOnNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossBeforeTax


X duration, credit


Gains (losses) on net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss, before tax


The gains (losses) recognised in other comprehensive income on the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss, before tax. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]


disclosure: IFRS 14 22 b




ifrs-full


GainsLossesOnNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossNetOfTax


X duration, credit


Gains (losses) on net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss, net of tax


The gains (losses) recognised in other comprehensive income on the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss, net of tax. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]


disclosure: IFRS 14 22 b




ifrs-full


GainsLossesOnRemeasuringAvailableforsaleFinancialAssetsBeforeTax


X duration, credit


Gains (losses) on remeasuring available-for-sale financial assets, before tax


The gains (losses) recognised in other comprehensive income on remeasuring available-for-sale financial assets, before tax. [Refer: Financial assets available-for-sale]


disclosure: IAS 1 91 b – Expiry date 2021-01-01, disclosure: IFRS 7 20 a ii – Expiry date 2021-01-01




ifrs-full


GainsLossesOnRemeasuringAvailableforsaleFinancialAssetsNetOfTax


X duration, credit


Gains (losses) on remeasuring available-for-sale financial assets, net of tax


The gains (losses) recognised in other comprehensive income on remeasuring available-for-sale financial assets, net of tax. [Refer: Financial assets available-for-sale]


disclosure: IAS 1 91 a – Expiry date 2021-01-01, disclosure: IFRS 7 20 a ii – Expiry date 2021-01-01




ifrs-full


GainsLossesOnSubsequentIncreaseInFairValueLessCostsToSellNotInExcessOfRecognisedCumulativeImpairmentLoss


X duration, credit


Gains (losses) on subsequent increase in fair value less costs to sell not in excess of recognised cumulative impairment loss or write-down to fair value less costs to sell


The gains on subsequent increase in fair value less costs to sell (not in excess of recognised cumulative impairment loss) and losses on write-down to fair value less costs to sell for non-current assets or disposal groups held for sale.


disclosure: IFRS 5 41 c




ifrs-full


GainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementAssets


X duration


Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, assets


The gains (losses) excluding exchange differences, recognised in other comprehensive income, on the fair value measurement of assets. [Refer: At fair value [member]; Other comprehensive income]


common practice: IFRS 13 93 e ii




ifrs-full


GainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments


X duration


Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, entity’s own equity instruments


The gains (losses) excluding exchange differences, recognised in other comprehensive income, on the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]; Other comprehensive income]


common practice: IFRS 13 93 e ii




ifrs-full


GainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementLiabilities


X duration


Gains (losses) recognised in other comprehensive income excluding exchange differences, fair value measurement, liabilities


The gains (losses) excluding exchange differences, recognised in other comprehensive income, on the fair value measurement of liabilities. [Refer: At fair value [member]; Other comprehensive income]


common practice: IFRS 13 93 e ii




ifrs-full


GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementAssets


X duration


Gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, assets


The gains (losses) including exchange differences recognised in other comprehensive income on the fair value measurement of assets. [Refer: At fair value [member]; Other comprehensive income]


disclosure: IFRS 13 93 e ii




ifrs-full


GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementAssetsAbstract


 


Gains (losses) recognised in other comprehensive income, fair value measurement, assets [abstract]


 


 




ifrs-full


GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementEntitysOwnEquityInstruments


X duration


Gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, entity’s own equity instruments


The gains (losses) including exchange differences recognised in other comprehensive income on the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]; Other comprehensive income]


disclosure: IFRS 13 93 e ii




ifrs-full


GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementEntitysOwnEquityInstrumentsAbstract


 


Gains (losses) recognised in other comprehensive income, fair value measurement, entity’s own equity instruments [abstract]


 


 




ifrs-full


GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementLiabilities


X duration


Gains (losses) recognised in other comprehensive income including exchange differences, fair value measurement, liabilities


The gains (losses) including exchange differences recognised in other comprehensive income on the fair value measurement of liabilities. [Refer: At fair value [member]; Other comprehensive income]


disclosure: IFRS 13 93 e ii




ifrs-full


GainsLossesRecognisedInOtherComprehensiveIncomeFairValueMeasurementLiabilitiesAbstract


 


Gains (losses) recognised in other comprehensive income, fair value measurement, liabilities [abstract]


 


 




ifrs-full


GainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementAssets


X duration


Gains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, assets


The gains (losses) on exchange differences, recognised in other comprehensive income, on the fair value measurement of assets. [Refer: At fair value [member]; Other comprehensive income]


common practice: IFRS 13 93 e ii




ifrs-full


GainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments


X duration


Gains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, entity’s own equity instruments


The gains (losses) on exchange differences, recognised in other comprehensive income, on the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]; Other comprehensive income]


common practice: IFRS 13 93 e ii




ifrs-full


GainsLossesRecognisedInOtherComprehensiveIncomeOnExchangeDifferencesFairValueMeasurementLiabilities


X duration


Gains (losses) recognised in other comprehensive income on exchange differences, fair value measurement, liabilities


The gains (losses) on exchange differences, recognised in other comprehensive income, on the fair value measurement of liabilities. [Refer: At fair value [member]; Other comprehensive income]


common practice: IFRS 13 93 e ii




ifrs-full


GainsLossesRecognisedInOtherComprehensiveIncomeOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently


X duration, credit


Gains (losses) recognised in other comprehensive income on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently


The gains (losses) recognised in other comprehensive income on financial liabilities at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Gains (losses) on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]


disclosure: IFRS 7 20 a i




ifrs-full


GainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForAssetsHeldAtEndOfPeriodFairValueMeasurement


X duration, credit


Gains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for assets held at end of period, fair value measurement


The gains (losses) recognised in profit or loss for assets measured at fair value that are attributable to the change in unrealised gains or losses relating to those assets held at the end of the reporting period. [Refer: At fair value [member]]


disclosure: IFRS 13 93 f




ifrs-full


GainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForEntitysOwnEquityInstrumentsHeldAtEndOfPeriodFairValueMeasurement


X duration, credit


Gains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for entity’s own equity instruments held at end of period, fair value measurement


The gains (losses) recognised in profit or loss for the entity’s own equity instruments measured at fair value that are attributable to the change in unrealised gains or losses relating to those instruments held at the end of the reporting period. [Refer: At fair value [member]; Entity’s own equity instruments [member]]


disclosure: IFRS 13 93 f




ifrs-full


GainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForLiabilitiesHeldAtEndOfPeriodFairValueMeasurement


X duration, credit


Gains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for liabilities held at end of period, fair value measurement


The gains (losses) recognised in profit or loss for liabilities measured at fair value that are attributable to the change in unrealised gains or losses relating to those liabilities held at the end of the reporting period. [Refer: At fair value [member]]


disclosure: IFRS 13 93 f




ifrs-full


GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementAssets


X duration


Gains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, assets


The gains (losses) excluding exchange differences, recognised in profit or loss, on the fair value measurement of assets. [Refer: At fair value [member]]


common practice: IFRS 13 93 e i




ifrs-full


GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments


X duration


Gains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, entity’s own equity instruments


The gains (losses) excluding exchange differences, recognised in profit or loss, on the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]]


common practice: IFRS 13 93 e i




ifrs-full


GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementLiabilities


X duration


Gains (losses) recognised in profit or loss excluding exchange differences, fair value measurement, liabilities


The gains (losses) excluding exchange differences, recognised in profit or loss, on the fair value measurement of liabilities. [Refer: At fair value [member]]


common practice: IFRS 13 93 e i




ifrs-full


GainsLossesRecognisedInProfitOrLossFairValueMeasurementAssets


X duration


Gains (losses) recognised in profit or loss including exchange differences, fair value measurement, assets


The gains (losses) including exchange differences recognised in profit or loss on the fair value measurement of assets. [Refer: At fair value [member]]


disclosure: IFRS 13 93 e i




ifrs-full


GainsLossesRecognisedInProfitOrLossFairValueMeasurementAssetsAbstract


 


Gains (losses) recognised in profit or loss, fair value measurement, assets [abstract]


 


 




ifrs-full


GainsLossesRecognisedInProfitOrLossFairValueMeasurementEntitysOwnEquityInstruments


X duration


Gains (losses) recognised in profit or loss including exchange differences, fair value measurement, entity’s own equity instruments


The gains (losses) including exchange differences recognised in profit or loss on the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]]


disclosure: IFRS 13 93 e i




ifrs-full


GainsLossesRecognisedInProfitOrLossFairValueMeasurementEntitysOwnEquityInstrumentsAbstract


 


Gains (losses) recognised in profit or loss, fair value measurement, entity’s own equity instruments [abstract]


 


 




ifrs-full


GainsLossesRecognisedInProfitOrLossFairValueMeasurementLiabilities


X duration


Gains (losses) recognised in profit or loss including exchange differences, fair value measurement, liabilities


The gains (losses) including exchange differences recognised in profit or loss on the fair value measurement of liabilities. [Refer: At fair value [member]]


disclosure: IFRS 13 93 e i




ifrs-full


GainsLossesRecognisedInProfitOrLossFairValueMeasurementLiabilitiesAbstract


 


Gains (losses) recognised in profit or loss, fair value measurement, liabilities [abstract]


 


 




ifrs-full


GainsLossesRecognisedInProfitOrLossOnBuyingReinsurance


X duration, credit


Gains (losses) recognised in profit or loss on buying reinsurance


The gains (losses) recognised in profit or loss on the entity’s purchase of reinsurance.


disclosure: IFRS 4 37 b i – Expiry date 2021-01-01




ifrs-full


GainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementAssets


X duration


Gains (losses) recognised in profit or loss on exchange differences, fair value measurement, assets


The gains (losses) on exchange differences, recognised in profit or loss, on the fair value measurement of assets. [Refer: At fair value [member]]


common practice: IFRS 13 93 e i




ifrs-full


GainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments


X duration


Gains (losses) recognised in profit or loss on exchange differences, fair value measurement, entity’s own equity instruments


The gains (losses) on exchange differences, recognised in profit or loss, on the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]]


common practice: IFRS 13 93 e i




ifrs-full


GainsLossesRecognisedInProfitOrLossOnExchangeDifferencesFairValueMeasurementLiabilities


X duration


Gains (losses) recognised in profit or loss on exchange differences, fair value measurement, liabilities


The gains (losses) on exchange differences, recognised in profit or loss, on the fair value measurement of liabilities. [Refer: At fair value [member]]


common practice: IFRS 13 93 e i




ifrs-full


GainsLossesRecognisedInProfitOrLossOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently


X duration, credit


Gains (losses) recognised in profit or loss on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently


The gains (losses) recognised in profit or loss on financial liabilities at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Gains (losses) on financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]


disclosure: IFRS 7 20 a i




ifrs-full


GainsLossesRecognisedWhenControlInSubsidiaryIsLost


X duration, credit


Gains (losses) recognised when control of subsidiary is lost


The gains (losses) recognised in association with the loss of control over a subsidiary, which are attributable to the former controlling interest.


disclosure: IFRS 12 19




ifrs-full


GainsOnChangeInFairValueOfDerivatives


X duration, credit


Gains on change in fair value of derivatives


The gains resulting from change in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]]


common practice: IAS 1 85




ifrs-full


GainsOnDisposalsOfInvestmentProperties


X duration, credit


Gains on disposals of investment properties


The gain on disposals of investment properties. [Refer: Investment property]


common practice: IAS 1 112 c




ifrs-full


GainsOnDisposalsOfInvestments


X duration, credit


Gains on disposals of investments


The gain on the disposal of investments.


disclosure: IAS 1 98 d




ifrs-full


GainsOnDisposalsOfNoncurrentAssets


X duration, credit


Gains on disposals of non-current assets


The gain on disposals of non-current assets. [Refer: Non-current assets]


common practice: IAS 1 112 c




ifrs-full


GainsOnDisposalsOfPropertyPlantAndEquipment


X duration, credit


Gains on disposals of property, plant and equipment


The gain on the disposal of property, plant and equipment. [Refer: Property, plant and equipment]


disclosure: IAS 1 98 c




ifrs-full


GainsOnLitigationSettlements


X duration, credit


Gains on litigation settlements


The gain on settlements of litigation.


disclosure: IAS 1 98 f




ifrs-full


GamingLicencesMember


member


Gaming licences [member]


This member stands for licences related to gaming. [Refer: Licences [member]]


common practice: IAS 38 119




ifrs-full


GasDistributionMember


member


Gas distribution [member]


This member stands for an entity’s activity related to distribution of gas.


example: IFRS 14 IE2, example: IFRS 14 33




ifrs-full


GeneralAndAdministrativeExpense


X duration, debit


General and administrative expense


The amount of expense relating to general and administrative activities of the entity.


common practice: IAS 1 112 c




ifrs-full


GeographicalAreasAxis


axis


Geographical areas [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


example: IAS 19 138 a, example: IFRS 15 B89 b, example: IFRS 17 96 b – Effective 2021-01-01, disclosure: IFRS 8 33




ifrs-full


GeographicalAreasMember


member


Geographical areas [member]


This member stands for aggregated geographical areas. It also represents the standard value for the “Geographical areas” axis if no other member is used.


example: IAS 19 138 a, example: IFRS 15 B89 b, example: IFRS 17 96 b – Effective 2021-01-01, disclosure: IFRS 8 33




ifrs-full


GoodsOrServicesTransferredAtPointInTimeMember


member


Goods or services transferred at point in time [member]


This member stands for goods or services transferred to customers at a point in time. [Refer: Performance obligations satisfied at point in time [member]]


example: IFRS 15 B89 f




ifrs-full


GoodsOrServicesTransferredOverTimeMember


member


Goods or services transferred over time [member]


This member stands for goods or services transferred to customers over time. [Refer: Performance obligations satisfied over time [member]]


example: IFRS 15 B89 f




ifrs-full


GoodsSoldDirectlyToConsumersMember


member


Goods sold directly to consumers [member]


This member stands for goods sold directly to consumers.


example: IFRS 15 B89 g




ifrs-full


GoodsSoldThroughIntermediariesMember


member


Goods sold through intermediaries [member]


This member stands for goods sold through intermediaries.


example: IFRS 15 B89 g




ifrs-full


Goodwill


X instant, debit


Goodwill


The amount of assets representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised. [Refer: Business combinations [member]]


disclosure: IAS 1 54 c, disclosure: IAS 36 134 a, disclosure: IAS 36 135 a, disclosure: IFRS 3 B67 d




ifrs-full


GoodwillDerecognisedWithoutHavingPreviouslyBeenIncludedInDisposalGroupClassifiedAsHeldForSale


X duration, credit


Goodwill derecognised without having previously been included in disposal group classified as held for sale


The amount of goodwill derecognised without having previously been included in a disposal group classified as held for sale. [Refer: Goodwill; Disposal groups classified as held for sale [member]]


disclosure: IFRS 3 B67 d iv




ifrs-full


GoodwillExpectedDeductibleForTaxPurposes


X instant, debit


Goodwill expected to be deductible for tax purposes


The amount of goodwill in a business combination that is expected to be deductible for tax purposes. [Refer: Goodwill; Business combinations [member]]


disclosure: IFRS 3 B64 k




ifrs-full


GoodwillMember


member


Goodwill [member]


This member stands for goodwill. [Refer: Goodwill]


example: IAS 36 127




ifrs-full


GoodwillRecognisedAsOfAcquisitionDate


X instant, debit


Goodwill recognised as of acquisition date


The amount recognised as of the business combination’s acquisition date for goodwill. [Refer: Goodwill; Business combinations [member]]


example: IFRS 3 B64, example: IFRS 3 IE72




ifrs-full


GovernmentCustomersMember


member


Government customers [member]


This member stands for government customers. [Refer: Government [member]]


example: IFRS 15 B89 c




ifrs-full


GovernmentDebtInstrumentsHeld


X instant, debit


Government debt instruments held


The amount of debt instruments held by the entity that were issued by a government. [Refer: Debt instruments held; Government [member]]


common practice: IAS 1 112 c




ifrs-full


GovernmentGrants


X instant, credit


Government grants


The amount of assistance by government in the form of transfers of resources to an entity in return for past or future compliance with certain conditions relating to the operating activities of the entity, recognised as deferred income. They exclude those forms of government assistance that cannot reasonably have a value placed upon them and transactions with government that cannot be distinguished from the normal trading transactions of the entity. [Refer: Government [member]]


common practice: IAS 1 55




ifrs-full


GovernmentMember


member


Government [member]


This member stands for a government, government agencies and similar bodies whether local, national or international.


disclosure: IFRS 8 34




ifrs-full


GrossAmountArisingFromInsuranceContractsMember


member


Gross amount arising from insurance contracts [member]


This member stands for the gross amount arising from insurance contracts. [Refer: Types of insurance contracts [member]]


common practice: IFRS 4 Disclosure – Expiry date 2021-01-01




ifrs-full


GrossCarryingAmountMember


member


Gross carrying amount [member]


This member stands for the amount at which an asset is recognised before deducting any accumulated depreciation (amortisation) and accumulated impairment losses thereon. [Refer: Depreciation and amortisation expense; Impairment loss]


disclosure: IAS 16 73 d, disclosure: IAS 38 118 c, disclosure: IAS 40 79 c, disclosure: IAS 41 54 f, disclosure: IFRS 3 B67 d, disclosure: IFRS 7 35I, disclosure: IFRS 7 35M, example: IFRS 7 35N, common practice: IFRS 7 IG29 – Expiry date 2021-01-01, common practice: IFRS 7 37 b – Expiry date 2021-01-01




ifrs-full


GrossContractualAmountsReceivableForAcquiredReceivables


X instant, debit


Gross contractual amounts receivable for acquired receivables


The gross contractual amounts receivable for receivables acquired in business combinations. [Refer: Business combinations [member]]


disclosure: IFRS 3 B64 h ii




ifrs-full


GrossFinancialAssetsSetOffAgainstFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements


X instant, debit


Gross financial assets set off against financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements


The amount of financial assets set off against financial liabilities when an entity: (a) currently has a legally enforceable right to set off the recognised amounts; and (b) intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously. [Refer: Financial assets; Financial liabilities]


disclosure: IFRS 7 13C b




ifrs-full


GrossFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements


X instant, debit


Gross financial assets subject to offsetting, enforceable master netting arrangements or similar agreements


The gross amount of recognised financial assets that are subject either to offsetting or to an enforceable master netting arrangement or similar agreement. [Refer: Financial assets]


disclosure: IFRS 7 13C a




ifrs-full


GrossFinancialLiabilitiesSetOffAgainstFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements


X instant, credit


Gross financial liabilities set off against financial assets subject to offsetting, enforceable master netting arrangements or similar agreements


The amount of financial liabilities set off against financial assets when an entity: (a) currently has a legally enforceable right to set off the recognised amounts; and (b) intends either to settle on a net basis or to realise the asset and settle the liability simultaneously. [Refer: Financial assets; Financial liabilities]


disclosure: IFRS 7 13C b




ifrs-full


GrossFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements


X instant, credit


Gross financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements


The gross amount of recognised financial liabilities that are subject either to offsetting or to an enforceable master netting arrangement or similar agreement. [Refer: Financial liabilities]


disclosure: IFRS 7 13C a




ifrs-full


GrossLeaseLiabilities


X instant, credit


Gross lease liabilities


The amount of contractual undiscounted cash flows in relation to lease liabilities before deducting finance charges. [Refer: Lease liabilities]


disclosure: IFRS 16 58, example: IFRS 7 B11D a




ifrs-full


GrossLoanCommitments


X instant, credit


Gross loan commitments


The amount of contractual undiscounted cash flows for gross commitments to receive a loan.


example: IFRS 7 B11D e




ifrs-full


GrossProfit


X duration, credit


Gross profit


The amount of revenue less cost of sales. [Refer: Cost of sales; Revenue]


example: IAS 1 103




ifrs-full


GSMLicencesMember


member


GSM licences [member]


This member stands for Global System for Mobile Communications licenses. [Refer: Licences and franchises]


common practice: IAS 38 119




ifrs-full


GuaranteesMember


member


Guarantees [member]


This member stands for formal promises, often in writing, in which one party assumes responsibility for another’s debts or responsibilities, or in which the party provides assurance that certain conditions will be fulfilled.


example: IFRS 7 B33




ifrs-full


HedgedItemAssets


X instant, debit


Hedged item, assets


The amount of a hedged item, recognised as an asset. [Refer: Hedged items [member]]


disclosure: IFRS 7 24B a i




ifrs-full


HedgedItemLiabilities


X instant, credit


Hedged item, liabilities


The amount of a hedged item, recognised as a liability. [Refer: Hedged items [member]]


disclosure: IFRS 7 24B a i




ifrs-full


HedgedItemsAxis


axis


Hedged items [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IFRS 7 24B




ifrs-full


HedgedItemsMember


member


Hedged items [member]


This member stands for hedged items. A hedged item can be a recognised asset or liability, an unrecognised firm commitment, a forecast transaction or a net investment in a foreign operation. The hedged item can be: (a) a single item; or (b) a group of items (subject to paragraphs 6.6.1–6.6.6 and B6.6.1–B6.6.16 of IFRS 9). A hedged item can also be a component of such an item or group of items (see paragraphs 6.3.7 and B6.3.7–B6.3.25 of IFRS 9). This member also represents the standard value for the “Hedged items” axis if no other member is used.


disclosure: IFRS 7 24B




ifrs-full


HedgeFundInvestmentsMember


member


Hedge fund investments [member]


This member stands for investments in hedge funds.


example: IFRS 13 IE60, example: IFRS 13 94




ifrs-full


HedgesOfNetInvestmentInForeignOperationsMember


member


Hedges of net investment in foreign operations [member]


This member stands for hedges of the entity’s monetary items that are receivable from or payable to a foreign operation, for which settlement is neither planned nor likely to occur in the foreseeable future. A foreign operation is an entity that is a subsidiary, associate, joint venture or branch of a reporting entity, the activities of which are based or conducted in a country or currency other than those of the reporting entity.


disclosure: IAS 39 86 c, disclosure: IFRS 7 24A, disclosure: IFRS 7 24B, disclosure: IFRS 7 24C




ifrs-full


HedgesOfNetInvestmentsInForeignOperationsAbstract


 


Hedges of net investment in foreign operations [abstract]


 


 




ifrs-full


HedgingGainsLossesForHedgeOfGroupOfItemsWithOffsettingRiskPositions


X duration, credit


Hedging gains (losses) for hedge of group of items with offsetting risk positions


The hedging gains (losses) for hedge of group of items with offsetting risk positions.


disclosure: IFRS 9 6.6.4, disclosure: IFRS 7 24C b vi




ifrs-full


HedgingInstrumentAssets


X instant, debit


Hedging instrument, assets


The amount of a hedging instrument, recognised as an asset. [Refer: Hedging instruments [member]]


disclosure: IFRS 7 24A a




ifrs-full


HedgingInstrumentLiabilities


X instant, credit


Hedging instrument, liabilities


The amount of a hedging instrument, recognised as a liability. [Refer: Hedging instruments [member]]


disclosure: IFRS 7 24A a




ifrs-full


HedgingInstrumentsAxis


axis


Hedging instruments [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IFRS 7 23A, disclosure: IFRS 7 24A




ifrs-full


HedgingInstrumentsMember


member


Hedging instruments [member]


This member stands for hedging instruments. A hedging instrument can be a designated: (a) derivative measured at fair value through profit or loss, except for some written options (see paragraph B6.2.4 of IFRS 9); (b) non-derivative financial asset or non-derivative financial liability measured at fair value through profit or loss, unless it is a financial liability designated as at fair value through profit or loss for which the amount of its change in fair value that is attributable to changes in the credit risk of that liability is presented in other comprehensive income in accordance with paragraph 5.7.7 of IFRS 9. For a hedge of foreign currency risk, the foreign currency risk component of a non-derivative financial asset or a non-derivative financial liability may be designated as a hedging instrument provided that it is not an investment in an equity instrument for which an entity has elected to present changes in fair value in other comprehensive income in accordance with paragraph 5.7.5 of IFRS 9. This member also represents the standard value for the “Hedging instruments” axis if no other member is used.


disclosure: IFRS 7 23A, disclosure: IFRS 7 24A




ifrs-full


HeldtomaturityInvestments


X instant, debit


Held-to-maturity investments


The amount of non-derivative financial assets with fixed or determinable payments and fixed maturity that an entity has the positive intention and ability to hold to maturity other than: (a) those that the entity upon initial recognition designates as at fair value through profit or loss; (b) those that the entity designates as available for sale; and (c) those that meet the definition of loans and receivables. An entity shall not classify any financial assets as held to maturity if the entity has, during the current financial year or during the two preceding financial years, sold or reclassified more than an insignificant amount of held-to-maturity investments before maturity (more than insignificant in relation to the total amount of held-to-maturity investments) other than sales or reclassifications that: (i) are so close to maturity or the financial asset’s call date (for example, less than three months before maturity) that changes in the market rate of interest would not have a significant effect on the financial asset’s fair value; (ii) occur after the entity has collected substantially all of the financial asset’s original principal through scheduled payments or prepayments; or (iii) are attributable to an isolated event that is beyond the entity’s control, is non-recurring and could not have been reasonably anticipated by the entity. [Refer: Derivative financial assets; Held-to-maturity investments; Prepayments]


disclosure: IFRS 7 8 b – Expiry date 2021-01-01




ifrs-full


HeldtomaturityInvestmentsCategoryMember


member


Held-to-maturity investments, category [member]


This member stands for the held-to-maturity investments category of financial assets. [Refer: Held-to-maturity investments]


disclosure: IFRS 7 8 b – Expiry date 2021-01-01




ifrs-full


HistoricalVolatilityForSharesMeasurementInputMember


member


Historical volatility for shares, measurement input [member]


This member stands for the historical volatility for shares used as a measurement input.


example: IFRS 13 B36 b




esef_all


http://www.esma.europa.eu/xbrl/role/all/esef_role-000000


role


[000000] Tags that must be applied if corresponding information is present in a report


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ias_1_role-110000


role


[110000] General information about financial statements


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ias_1_role-210000


role


[210000] Statement of financial position, current/non-current


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ias_1_role-220000


role


[220000] Statement of financial position, order of liquidity


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ias_1_role-310000


role


[310000] Statement of comprehensive income, profit or loss, by function of expense


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ias_1_role-320000


role


[320000] Statement of comprehensive income, profit or loss, by nature of expense


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ias_1_role-410000


role


[410000] Statement of comprehensive income, OCI components presented net of tax


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ias_1_role-420000


role


[420000] Statement of comprehensive income, OCI components presented before tax


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ias_1_role-610000


role


[610000] Statement of changes in equity


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800100


role


[800100] Subclassifications of assets, liabilities and equities


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800200


role


[800200] Analysis of income and expense


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800400


role


[800400] Statement of changes in equity, additional disclosures


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800500


role


[800500] List of notes


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ias_1_role-800600


role


[800600] List of accounting policies


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ias_1_role-810000


role


[810000] Notes – Corporate information and statement of IFRS compliance


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ias_1_role-861000


role


[861000] Notes – Analysis of other comprehensive income by item


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ias_1_role-861200


role


[861200] Notes – Share capital, reserves and other equity interest


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ias_1_role-880000


role


[880000] Notes – Additional information


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ias_10_role-815000


role


[815000] Notes – Events after reporting period


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ias_12_role-835110


role


[835110] Notes – Income taxes


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ias_16_role-822100


role


[822100] Notes – Property, plant and equipment


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ias_19_role-834480


role


[834480] Notes – Employee benefits


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ias_2_role-826380


role


[826380] Notes – Inventories


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ias_20_role-831400


role


[831400] Notes – Government grants


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ias_21_role-842000


role


[842000] Notes – Effects of changes in foreign exchange rates


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ias_23_role-836200


role


[836200] Notes – Borrowing costs


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ias_24_role-818000


role


[818000] Notes – Related party


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ias_26_role-710000


role


[710000] Statement of changes in net assets available for benefits


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ias_27_role-825480


role


[825480] Notes – Separate financial statements


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ias_29_role-816000


role


[816000] Notes – Hyperinflationary reporting


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ias_33_role-838000


role


[838000] Notes – Earnings per share


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ias_34_role-813000


role


[813000] Notes – Interim financial reporting


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ias_36_role-832410


role


[832410] Notes – Impairment of assets


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ias_37_role-827570


role


[827570] Notes – Other provisions, contingent liabilities and contingent assets


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ias_38_role-823180


role


[823180] Notes – Intangible assets


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ias_40_role-825100


role


[825100] Notes – Investment property


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ias_41_role-824180


role


[824180] Notes – Agriculture


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ias_7_role-510000


role


[510000] Statement of cash flows, direct method


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ias_7_role-520000


role


[520000] Statement of cash flows, indirect method


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ias_7_role-800300


role


[800300] Statement of cash flows, additional disclosures


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ias_7_role-851100


role


[851100] Notes – Cash flow statement


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ias_8_role-811000


role


[811000] Notes – Accounting policies, changes in accounting estimates and errors


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ifric_2_role-868500


role


[868500] Notes – Members’ shares in cooperative entities and similar instruments


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ifric_5_role-868200


role


[868200] Notes – Rights to interests arising from decommissioning, restoration and environmental rehabilitation funds


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ifrs_1_role-819100


role


[819100] Notes – First time adoption


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ifrs_12_role-825700


role


[825700] Notes – Interests in other entities


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ifrs_13_role-823000


role


[823000] Notes – Fair value measurement


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ifrs_14_role-824500


role


[824500] Notes – Regulatory deferral accounts


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ifrs_15_role-831150


role


[831150] Notes – Revenue from contracts with customers


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ifrs_16_role-832610


role


[832610] Notes – Leases


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ifrs_17_role-836600


role


[836600] Notes – Insurance contracts (IFRS 17)


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ifrs_2_role-834120


role


[834120] Notes – Share-based payment arrangements


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ifrs_3_role-817000


role


[817000] Notes – Business combinations


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ifrs_4_role-836500


role


[836500] Notes – Insurance contracts


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ifrs_5_role-825900


role


[825900] Notes – Non-current asset held for sale and discontinued operations


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ifrs_6_role-822200


role


[822200] Notes – Exploration for and evaluation of mineral resources


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ifrs_7_role-822390


role


[822390] Notes – Financial instruments


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ifrs_8_role-871100


role


[871100] Notes – Operating segments


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ifrs_axi_role


role


Axis aggregation validations


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ifrs_cro_role


role


Cross period validations


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ifrs_eps_role


role


Earnings per share validations


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-901000


role


[901000] Axis – Retrospective application and retrospective restatement


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-901100


role


[901100] Axis – Departure from requirement of IFRS


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-901500


role


[901500] Axis – Creation date


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-903000


role


[903000] Axis – Continuing and discontinued operations


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-904000


role


[904000] Axis – Assets and liabilities classified as held for sale


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-913000


role


[913000] Axis – Consolidated and separate financial statements


 


 




esef_all


http://www.esma.europa.eu/xbrl/role/all/sic_29_role-832900


role


[832900] Notes – Service concession arrangements


 


 




esef_cor


http://www.esma.europa.eu/xbrl/role/cor/esef_con_role


role


Context validations


 


 




esef_cor


http://www.esma.europa.eu/xbrl/role/cor/esef_fac_role


role


Fact and footnotes validations


 


 




esef_cor


http://www.esma.europa.eu/xbrl/role/cor/esef_man_role


role


Mandatory mark-up validations


 


 




esef_cor


http://www.esma.europa.eu/xbrl/role/cor/esef_role-999999


role


[999999] Line items not dimensionally qualified


 


 




esef_cor


http://www.esma.europa.eu/xbrl/role/cor/ifrs_equ_role


role


Fact equivalence validations


 


 




esef_cor


http://www.esma.europa.eu/xbrl/role/cor/ifrs_neg1_role


role


Negative fact validations 1


 


 




esef_cor


http://www.esma.europa.eu/xbrl/role/cor/ifrs_neg2_role


role


Negative fact validations 2


 


 




esef_cor


http://www.esma.europa.eu/xbrl/role/cor/ifrs_per_role


role


Percentage warnings


 


 




esef_cor


http://www.esma.europa.eu/xbrl/role/cor/ifrs_pos_role


role


Positive fact validations


 


 




esef_cor


http://www.esma.europa.eu/xbrl/role/cor/ifrs_tech_role


role


Technical validations


 


 




esef_cor


http://www.esma.europa.eu/xbrl/role/cor/ifrs-dim_role-990000


role


[990000] Axis – Defaults


 


 




esma_ technical


http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario


role


Prevents default use of line items (i.e. when not explicitly allowed) for scenario


 


 




esma_ technical


http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsSegment


role


Prevents default use of line items (i.e. when not explicitly allowed) for segment


 


 




ifrs-full


IdentifiableAssetsAcquiredLiabilitiesAssumed


X instant, debit


Identifiable assets acquired (liabilities assumed)


The amount recognised as of the acquisition date for net identifiable assets acquired or liabilities assumed in a business combination. [Refer: Business combinations [member]]


example: IFRS 3 B64 i, example: IFRS 3 IE72




ifrs-full


IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate


X instant, debit


Identifiable intangible assets recognised as of acquisition date


The amount recognised as of the acquisition date for identifiable intangible assets acquired in a business combination. [Refer: Intangible assets other than goodwill; Business combinations [member]]


example: IFRS 3 B64 i, example: IFRS 3 IE72




ifrs-full


IdentificationOfUnadjustedComparativeInformation


text


Identification of unadjusted comparative information


The identification of unadjusted comparative information in the financial statements.


disclosure: IFRS 10 C6B, disclosure: IFRS 11 C13B, disclosure: IAS 16 80A, disclosure: IAS 27 18I, disclosure: IAS 38 130I, disclosure: IFRS 17 C27 – Effective 2021-01-01




ifrs-full


IdentityOfPriceIndex


text


Description of identity of price index


The description of the identity of the general price index used to restate financial statement information of an entity whose functional currency is the currency of a hyperinflationary economy.


disclosure: IAS 29 39 c




ifrs-full


IFRSsMember


member


IFRSs [member]


This member stands for Standards and Interpretations issued by the International Accounting Standards Board (IASB), which comprise (a) International Financial Reporting Standards; (b) International Accounting Standards; (c) IFRIC Interpretations; and (d) SIC Interpretations. It also represents the standard value for the “Financial effect of transition from previous GAAP to IFRSs” axis if no other member is used.


disclosure: IFRS 1 24




ifrs-full


ImmatureBiologicalAssetsMember


member


Immature biological assets [member]


This member stands for immature biological assets. Immature biological assets are those that have not attained harvestable specifications (for consumable biological assets) or are not able to sustain regular harvests (for bearer biological assets). [Refer: Biological assets]


example: IAS 41 43




ifrs-full


ImpairmentLoss


X duration, debit


Impairment loss


The amount recognised as a reduction of the carrying amount of an asset or cash-generating unit to its recoverable amount. [Refer: Carrying amount [member]]


disclosure: IAS 36 130 b, disclosure: IAS 36 130 d ii




ifrs-full


ImpairmentLossAssetsRecognisedFromCostsIncurredToObtainOrFulfilContractsWithCustomers


X duration, debit


Impairment loss, assets recognised from costs incurred to obtain or fulfil contracts with customers


The amount of impairment loss for assets recognised from the costs incurred to obtain or fulfil contracts with customers. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers; Impairment loss]


disclosure: IFRS 15 128 b




ifrs-full


ImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithIFRS9


X duration, debit


Impairment loss (impairment gain and reversal of impairment loss) determined in accordance with IFRS 9


The amount of impairment loss, impairment gain or reversal of impairment loss that is recognised in profit or loss in accordance with paragraph 5.5.8 of IFRS 9 and that arises from applying the impairment requirements in Section 5.5 of IFRS 9.


disclosure: IAS 1 82 ba




ifrs-full


ImpairmentLossOnFinancialAssets


X duration, debit


Impairment loss on financial assets


The amount of impairment loss on financial assets. [Refer: Financial assets; Impairment loss]


disclosure: IFRS 7 20 e – Expiry date 2021-01-01




ifrs-full


ImpairmentLossOnReceivablesOrContractAssetsArisingFromContractsWithCustomers


X duration, debit


Impairment loss on receivables or contract assets arising from contracts with customers


The amount of impairment loss on receivables or contract assets arising from contracts with customers. [Refer: Contract assets; Impairment loss; Receivables from contracts with customers]


disclosure: IFRS 15 113 b




ifrs-full


ImpairmentLossRecognisedInOtherComprehensiveIncome


X duration, debit


Impairment loss recognised in other comprehensive income


The amount of impairment loss recognised in other comprehensive income. Impairment loss on a revalued asset is recognised in other comprehensive income to the extent that the impairment loss does not exceed the amount in the revaluation surplus for that same asset. [Refer: Impairment loss; Revaluation surplus; Other comprehensive income]


disclosure: IAS 36 126 c, disclosure: IAS 36 129 a




ifrs-full


ImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill


X duration


Impairment loss recognised in other comprehensive income, intangible assets other than goodwill


The amount of impairment loss recognised in other comprehensive income for intangible assets other than goodwill. [Refer: Impairment loss recognised in other comprehensive income; Intangible assets other than goodwill]


disclosure: IAS 38 118 e iii




ifrs-full


ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment


X duration


Impairment loss recognised in other comprehensive income, property, plant and equipment


The amount of impairment loss recognised in other comprehensive income for property, plant and equipment. [Refer: Impairment loss recognised in other comprehensive income; Property, plant and equipment]


disclosure: IAS 16 73 e iv




ifrs-full


ImpairmentLossRecognisedInProfitOrLoss


X duration, debit


Impairment loss recognised in profit or loss


The amount of impairment loss recognised in profit or loss. [Refer: Impairment loss; Profit (loss)]


disclosure: IAS 36 126 a, disclosure: IAS 36 129 a




ifrs-full


ImpairmentLossRecognisedInProfitOrLossBiologicalAssets


X duration


Impairment loss recognised in profit or loss, biological assets


The amount of impairment loss recognised in profit or loss for biological assets. [Refer: Impairment loss recognised in profit or loss; Biological assets]


disclosure: IAS 41 55 a




ifrs-full


ImpairmentLossRecognisedInProfitOrLossDeferredAcquisitionCostsArisingFromInsuranceContracts


X duration, credit


Impairment loss recognised in profit or loss, deferred acquisition costs arising from insurance contracts


The decrease in deferred acquisition costs arising from insurance contracts resulting from an impairment loss recognised in profit or loss. [Refer: Impairment loss recognised in profit or loss; Deferred acquisition costs arising from insurance contracts; Types of insurance contracts [member]]


example: IFRS 4 IG39 d – Expiry date 2021-01-01, example: IFRS 4 37 e – Expiry date 2021-01-01




ifrs-full


ImpairmentLossRecognisedInProfitOrLossGoodwill


X duration


Impairment loss recognised in profit or loss, goodwill


The amount of impairment loss recognised in profit or loss for goodwill. [Refer: Impairment loss recognised in profit or loss; Goodwill]


disclosure: IFRS 3 B67 d v




ifrs-full


ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill


X duration


Impairment loss recognised in profit or loss, intangible assets and goodwill


The amount of impairment loss recognised in profit or loss for intangible assets and goodwill. [Refer: Impairment loss recognised in profit or loss; Intangible assets and goodwill]


common practice: IAS 38 118 e iv




ifrs-full


ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill


X duration


Impairment loss recognised in profit or loss, intangible assets other than goodwill


The amount of impairment loss recognised in profit or loss for intangible assets other than goodwill. [Refer: Impairment loss recognised in profit or loss; Intangible assets other than goodwill]


disclosure: IAS 38 118 e iv




ifrs-full


ImpairmentLossRecognisedInProfitOrLossInvestmentProperty


X duration


Impairment loss recognised in profit or loss, investment property


The amount of impairment loss recognised in profit or loss for investment property. [Refer: Impairment loss recognised in profit or loss; Investment property]


disclosure: IAS 40 76 g, disclosure: IAS 40 79 d v




ifrs-full


ImpairmentLossRecognisedInProfitOrLossLoansAndAdvances


X duration


Impairment loss recognised in profit or loss, loans and advances


The amount of impairment loss recognised in profit or loss for loans and advances. [Refer: Impairment loss recognised in profit or loss]


common practice: IAS 1 85




ifrs-full


ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment


X duration


Impairment loss recognised in profit or loss, property, plant and equipment


The amount of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Impairment loss recognised in profit or loss; Property, plant and equipment]


disclosure: IAS 1 98 a, disclosure: IAS 16 73 e v




ifrs-full


ImpairmentLossRecognisedInProfitOrLossTradeReceivables


X duration, debit


Impairment loss recognised in profit or loss, trade receivables


The amount of impairment loss recognised in profit or loss for trade receivables. [Refer: Impairment loss recognised in profit or loss; Trade receivables]


common practice: IAS 1 112 c




ifrs-full


ImpairmentLossReversalOfImpairmentLossOnTradeReceivablesAbstract


 


Impairment loss (reversal of impairment loss) on trade receivables [abstract]


 


 




ifrs-full


ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss


X duration, debit


Impairment loss (reversal of impairment loss) recognised in profit or loss


The amount of impairment loss or reversal of impairment loss recognised in profit or loss. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss]


disclosure: IAS 1 99




ifrs-full


ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances


X duration, debit


Impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances


The amount of impairment loss or reversal of impairment loss recognised in profit or loss for loans and advances. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss]


common practice: IAS 1 85




ifrs-full


ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesAbstract


 


Impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances [abstract]


 


 




ifrs-full


ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables


X duration, debit


Impairment loss (reversal of impairment loss) recognised in profit or loss, trade receivables


The amount of impairment loss or reversal of impairment loss recognised in profit or loss for trade receivables. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss; Trade receivables]


common practice: IAS 1 112 c




ifrs-full


ImpairmentOfFinancialAssetsAxis


axis


Impairment of financial assets [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IFRS 7 37 – Expiry date 2021-01-01




ifrs-full


ImplicationsOfSurplusOrDeficitOnMultiemployerPlanForEntity


text


Description of implications of surplus or deficit on multi-employer or state plan for entity


The description of the implications for the entity of a surplus or deficit in a multi-employer or state plan that may affect the amount of future contributions. [Refer: Multi-employer defined benefit plans [member]; State defined benefit plans [member]]


disclosure: IAS 19 148 d iv




ifrs-full


InAccordanceWithIFRS9Member


member


In accordance with IFRS 9 [member]


This member stands for the information reported in accordance with IFRS 9.


disclosure: IFRS 4 39L e – Effective on first application of IFRS 9




ifrs-full


IncomeApproachMember


member


Income approach [member]


This member stands for valuation techniques that convert future amounts (for example, cash flows or income and expenses) to a single current (ie discounted) amount. The fair value measurement is determined on the basis of the value indicated by current market expectations about those future amounts.


example: IFRS 13 62




ifrs-full


IncomeArisingFromExplorationForAndEvaluationOfMineralResources


X duration, credit


Income arising from exploration for and evaluation of mineral resources


The amount of income arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources, after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource.


disclosure: IFRS 6 24 b




ifrs-full


IncomeArisingFromInsuranceContracts


X duration, credit


Income arising from insurance contracts


The amount of income arising from insurance contracts. [Refer: Types of insurance contracts [member]]


disclosure: IFRS 4 37 b – Expiry date 2021-01-01




ifrs-full


IncomeCapitalisationMember


member


Income capitalisation [member]


This member stands for a valuation technique consistent with the income approach. Capitalising is a process applied to an amount representing some measure of economic income in order to convert that economic income amount to an estimate of present value.


common practice: IFRS 13 93 d




ifrs-full


IncomeExpenseGainsOrLossesOfFinancialInstrumentsAbstract


 


Income, expense, gains or losses of financial instruments [abstract]


 


 




ifrs-full


IncomeExpensesFromReinsuranceContractsHeldOtherThanFinanceIncomeExpenses


X duration, credit


Income (expenses) from reinsurance contracts held, other than finance income (expenses)


The amount of income (expenses) from a group of reinsurance contracts held, other than finance income (expenses). [Refer: Reinsurance contracts held [member]]


disclosure: IAS 1 82 ac – Effective 2021-01-01, disclosure: IFRS 17 86 – Effective 2021-01-01




ifrs-full


IncomeExpensesFromReinsuranceContractsHeldOtherThanFinanceIncomeExpensesAbstract


 


Income (expenses) from reinsurance contracts held, other than finance income (expenses) [abstract]


 


 




ifrs-full


IncomeFromAmountsRecoveredFromReinsurer


X duration, credit


Income from amounts recovered from reinsurer


The amount of income from the amounts recovered from the reinsurer. [Refer: Reinsurance contracts held [member]]


disclosure: IFRS 17 86 – Effective 2021-01-01




ifrs-full


IncomeFromContinuingInvolvementInDerecognisedFinancialAssets


X duration, credit


Income from continuing involvement in derecognised financial assets


The amount of income recognised from the entity’s continuing involvement in derecognised financial assets (for example, fair value changes in derivative instruments). [Refer: Financial assets; Derivatives [member]]


disclosure: IFRS 7 42G b




ifrs-full


IncomeFromContinuingInvolvementInDerecognisedFinancialAssetsCumulativelyRecognised


X instant, credit


Income from continuing involvement in derecognised financial assets cumulatively recognised


The cumulative amount of income recognised from the entity’s continuing involvement in derecognised financial assets (for example, fair value changes in derivative instruments). [Refer: Income from continuing involvement in derecognised financial assets; Derivatives [member]]


disclosure: IFRS 7 42G b




ifrs-full


IncomeFromContinuingOperationsAttributableToOwnersOfParent


X duration, credit


Income from continuing operations attributable to owners of parent


The amount of income from continuing operations attributable to owners of the parent. [Refer: Continuing operations [member]]


disclosure: IFRS 5 33 d




ifrs-full


IncomeFromContractsWithReinsurers


X duration, credit


Income from contracts with reinsurers


The amount of income from contracts with reinsurers.


example: IAS 1 85 – Expiry date 2021-01-01, example: IFRS 4 IG24 b – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01




ifrs-full


IncomeFromDiscontinuedOperationsAttributableToOwnersOfParent


X duration, credit


Income from discontinued operations attributable to owners of parent


The amount of income from discontinued operations attributable to owners of the parent. [Refer: Discontinued operations [member]]


disclosure: IFRS 5 33 d




ifrs-full


IncomeFromFinesAndPenalties


X duration, credit


Income from fines and penalties


The amount of income arising from fines and penalties.


common practice: IAS 1 112 c




ifrs-full


IncomeFromGovernmentGrantsRelatedToAgriculturalActivity


X duration, credit


Income from government grants related to agricultural activity


The amount of income from government grants related to agricultural activities. [Refer: Government grants]


common practice: IAS 41 57 a




ifrs-full


IncomeFromReimbursementsUnderInsurancePolicies


X duration, credit


Income from reimbursements under insurance policies


The amount of income recognised from the reimbursement of a claim as a result of the occurrence of an insured event covered by an insurance contract. [Refer: Types of insurance contracts [member]]


common practice: IAS 1 112 c




ifrs-full


IncomeFromStructuredEntities


X duration, credit


Income from structured entities


The amount of income from structured entities including recurring and non-recurring fees, interest, dividends, gains or losses on the remeasurement or derecognition of interests in structured entities and gains or losses from the transfer of assets and liabilities to the structured entity. [Refer: Unconsolidated structured entities [member]]


disclosure: IFRS 12 27 b




ifrs-full


IncomeFromSubleasingRightofuseAssets


X duration, credit


Income from subleasing right-of-use assets


The amount of income from subleasing right-of-use assets. Sublease is a transaction for which an underlying asset is re-leased by a lessee (“intermediate lessor”) to a third party, and the lease (“head lease”) between the head lessor and lessee remains in effect. [Refer: Right-of-use assets]


disclosure: IFRS 16 53 f




ifrs-full


IncomeOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome


X duration, credit


Income on financial assets reclassified out of available-for-sale financial assets recognised in profit or loss


The amount of income recognised in profit or loss on financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale; Other comprehensive income]


disclosure: IFRS 7 12A e – Expiry date 2021-01-01




ifrs-full


IncomeOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss


X duration, credit


Income on financial assets reclassified out of financial assets at fair value through profit or loss recognised in profit or loss


The amount of income recognised in profit or loss on financial assets reclassified out of the fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]


disclosure: IFRS 7 12A e – Expiry date 2021-01-01




ifrs-full


IncomeRelatingToVariableLeasePaymentsForOperatingLeasesThatDoNotDependOnIndexOrRate


X duration, credit


Income relating to variable lease payments for operating leases that do not depend on index or rate


The amount of income relating to variable lease payments for operating leases that do not depend on an index or a rate. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time.


disclosure: IFRS 16 90 b




ifrs-full


IncomeRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfNetInvestmentInFinanceLease


X duration, credit


Income relating to variable lease payments not included in measurement of net investment in finance lease


The amount of income relating to variable lease payments not included in the measurement of the net investment in the finance lease. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time. [Refer: Net investment in finance lease]


disclosure: IFRS 16 90 a iii




ifrs-full


IncomeStatementAbstract


 


Profit or loss [abstract]


 


 




ifrs-full


IncomeTaxConsequencesOfDividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueNotRecognisedAsLiability


X duration


Income tax consequences of dividends proposed or declared before financial statements authorised for issue not recognised as liability


The amount of income tax consequences of dividends to shareholders of the entity that were proposed or declared after the reporting period but before the financial statements were authorised for issue, and are not recognised as a liability in the financial statements.


disclosure: IAS 12 81 i




ifrs-full


IncomeTaxesPaidClassifiedAsOperatingActivities


X duration, credit


Income taxes paid, classified as operating activities


The cash outflow for income taxes paid, classified as operating activities.


common practice: IAS 7 35




ifrs-full


IncomeTaxesPaidRefund


X duration, credit


Income taxes paid (refund)


The cash flows from income taxes paid or refunded.


disclosure: IAS 7 35




ifrs-full


IncomeTaxesPaidRefundAbstract


 


Income taxes paid (refund) [abstract]


 


 




ifrs-full


IncomeTaxesPaidRefundClassifiedAsFinancingActivities


X duration, credit


Income taxes paid (refund), classified as financing activities


The cash flows from income taxes paid or refunded, classified as financing activities. [Refer: Income taxes paid (refund)]


disclosure: IAS 7 35, example: IAS 7 14 f




ifrs-full


IncomeTaxesPaidRefundClassifiedAsInvestingActivities


X duration, credit


Income taxes paid (refund), classified as investing activities


The cash flows from income taxes paid or refunded, classified as investing activities. [Refer: Income taxes paid (refund)]


disclosure: IAS 7 35, example: IAS 7 14 f




ifrs-full


IncomeTaxesPaidRefundClassifiedAsOperatingActivities


X duration, credit


Income taxes paid (refund), classified as operating activities


The cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)]


disclosure: IAS 7 35, example: IAS 7 14 f




ifrs-full


IncomeTaxesRefundClassifiedAsOperatingActivities


X duration, debit


Income taxes refund, classified as operating activities


The cash inflow from income taxes refunded, classified as operating activities.


common practice: IAS 7 35




ifrs-full


IncomeTaxExpenseContinuingOperations


X duration, debit


Tax expense (income)


The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)]


disclosure: IAS 1 82 d, disclosure: IAS 12 79, disclosure: IAS 12 81 c i, disclosure: IAS 12 81 c ii, disclosure: IAS 26 35 b viii, disclosure: IFRS 12 B13 g, disclosure: IFRS 8 23 h




ifrs-full


IncomeTaxRelatingToApplicationOfOverlayApproachInOtherComprehensiveIncome


X duration, debit


Income tax relating to application of overlay approach in other comprehensive income


The amount of income tax relating to amounts recognised in other comprehensive income in relation to the application of the overlay approach. [Refer: Other comprehensive income]


disclosure: IFRS 4 35D b – Effective on first application of IFRS 9




ifrs-full


IncomeTaxRelatingToAvailableforsaleFinancialAssetsOfOtherComprehensiveIncome


X duration, debit


Income tax relating to available-for-sale financial assets included in other comprehensive income


The amount of income tax relating to amounts recognised in other comprehensive income in relation to available-for-sale financial assets. [Refer: Financial assets available-for-sale; Other comprehensive income]


disclosure: IAS 1 90 – Expiry date 2021-01-01, disclosure: IAS 12 81 ab – Expiry date 2021-01-01




ifrs-full


IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome


X duration, debit


Income tax relating to cash flow hedges included in other comprehensive income


The amount of income tax relating to amounts recognised in other comprehensive income in relation to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income]


disclosure: IAS 1 90, disclosure: IAS 12 81 ab




ifrs-full


IncomeTaxRelatingToChangeInValueOfForeignCurrencyBasisSpreadsOfOtherComprehensiveIncome


X duration, debit


Income tax relating to change in value of foreign currency basis spreads included in other comprehensive income


The amount of income tax relating to amounts recognised in other comprehensive income in relation to change in value of foreign currency basis spreads. [Refer: Reserve of change in value of foreign currency basis spreads; Other comprehensive income]


disclosure: IAS 1 90, disclosure: IAS 12 81 ab




ifrs-full


IncomeTaxRelatingToChangeInValueOfForwardElementsOfForwardContractsOfOtherComprehensiveIncome


X duration, debit


Income tax relating to change in value of forward elements of forward contracts included in other comprehensive income


The amount of income tax relating to amounts recognised in other comprehensive income in relation to change in value of forward elements of forward contracts. [Refer: Reserve of change in value of forward elements of forward contracts; Other comprehensive income]


disclosure: IAS 1 90, disclosure: IAS 12 81 ab




ifrs-full


IncomeTaxRelatingToChangeInValueOfTimeValueOfOptionsOfOtherComprehensiveIncome


X duration, debit


Income tax relating to change in value of time value of options included in other comprehensive income


The amount of income tax relating to amounts recognised in other comprehensive income in relation to change in value of time value of options. [Refer: Reserve of change in value of time value of options; Other comprehensive income]


disclosure: IAS 1 90, disclosure: IAS 12 81 ab




ifrs-full


IncomeTaxRelatingToChangesInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityOfOtherComprehensiveIncome


X duration, debit


Income tax relating to changes in fair value of financial liability attributable to change in credit risk of liability included in other comprehensive income


The amount of income tax relating to amounts recognised in other comprehensive income in relation to changes in the fair value of financial liabilities attributable to a change in the credit risk of those liabilities. [Refer: Credit risk [member]; Other comprehensive income]


disclosure: IAS 1 90, disclosure: IAS 12 81 ab




ifrs-full


IncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncome


X duration, debit


Income tax relating to changes in revaluation surplus included in other comprehensive income


The amount of income tax relating to amounts recognised in other comprehensive income in relation to changes in a revaluation surplus. [Refer: Revaluation surplus; Other comprehensive income]


disclosure: IAS 1 90, disclosure: IAS 12 81 ab




ifrs-full


IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome


X duration


Income tax relating to components of other comprehensive income


The amount of income tax relating to amounts recognised in other comprehensive income. [Refer: Other comprehensive income]


disclosure: IAS 1 90, disclosure: IAS 12 81 ab




ifrs-full


IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeAbstract


 


Income tax relating to components of other comprehensive income [abstract]


 


 




ifrs-full


IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss


X duration, debit


Income tax relating to components of other comprehensive income that will be reclassified to profit or loss


The amount of income tax relating to amounts recognised in other comprehensive income that will be reclassified to profit or loss. [Refer: Income tax relating to components of other comprehensive income]


disclosure: IAS 1 91




ifrs-full


IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossAbstract


 


Income tax relating to components of other comprehensive income that will be reclassified to profit or loss [abstract]


 


 




ifrs-full


IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss


X duration, debit


Income tax relating to components of other comprehensive income that will not be reclassified to profit or loss


The amount of income tax relating to amounts recognised in other comprehensive income that will not be reclassified to profit or loss. [Refer: Income tax relating to components of other comprehensive income]


disclosure: IAS 1 91




ifrs-full


IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossAbstract


 


Income tax relating to components of other comprehensive income that will not be reclassified to profit or loss [abstract]


 


 




ifrs-full


IncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncome


X duration, debit


Income tax relating to exchange differences on translation included in other comprehensive income


The amount of income tax relating to amounts recognised in other comprehensive income in relation to exchange differences on the translation of financial statements of foreign operations. [Refer: Other comprehensive income; Reserve of exchange differences on translation]


disclosure: IAS 1 90, disclosure: IAS 12 81 ab




ifrs-full


IncomeTaxRelatingToFinanceIncomeExpensesFromReinsuranceContractsHeldOfOtherComprehensiveIncome


X duration, debit


Income tax relating to finance income (expenses) from reinsurance contracts held included in other comprehensive income


The amount of income tax relating to amounts recognised in other comprehensive income in relation to finance income (expenses) from reinsurance contracts held. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]


disclosure: IAS 1 90 – Effective 2021-01-01, disclosure: IAS 12 81 ab – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01, disclosure: IFRS 17 82 – Effective 2021-01-01




ifrs-full


IncomeTaxRelatingToFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome


X duration, debit


Income tax relating to financial assets measured at fair value through other comprehensive income included in other comprehensive income


The amount of income tax relating to amounts recognised in other comprehensive income in relation to financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]


disclosure: IAS 1 90, disclosure: IAS 12 81 ab




ifrs-full


IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome


X duration, debit


Income tax relating to hedges of investments in equity instruments included in other comprehensive income


The amount of income tax relating to amounts recognised in other comprehensive income in relation to hedges of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income; Reserve of gains and losses on hedging instruments that hedge investments in equity instruments]


disclosure: IAS 1 90, disclosure: IAS 12 81 ab




ifrs-full


IncomeTaxRelatingToHedgesOfNetInvestmentsInForeignOperationsOfOtherComprehensiveIncome


X duration, debit


Income tax relating to hedges of net investments in foreign operations included in other comprehensive income


The amount of income tax relating to amounts recognised in other comprehensive income in relation to hedges of net investments in foreign operations. [Refer: Other comprehensive income]


disclosure: IAS 1 90, disclosure: IAS 12 81 ab




ifrs-full


IncomeTaxRelatingToInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss


X duration, debit


Income tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive income that will be reclassified to profit or loss


The amount of income tax relating to amounts recognised in other comprehensive income in relation to insurance finance income (expenses) from insurance contracts issued that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]


disclosure: IAS 1 90 – Effective 2021-01-01, disclosure: IAS 12 81 ab – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01




ifrs-full


IncomeTaxRelatingToInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss


X duration, debit


Income tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive income that will not be reclassified to profit or loss


The amount of income tax relating to amounts recognised in other comprehensive income in relation to insurance finance income (expenses) from insurance contracts issued that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]


disclosure: IAS 1 90 – Effective 2021-01-01, disclosure: IAS 12 81 ab – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01




ifrs-full


IncomeTaxRelatingToInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome


X duration, debit


Income tax relating to investments in equity instruments included in other comprehensive income


The amount of income tax relating to amounts recognised in other comprehensive income in relation to investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income; Reserve of gains and losses from investments in equity instruments]


disclosure: IAS 1 90, disclosure: IAS 12 81 ab




ifrs-full


IncomeTaxRelatingToNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss


X duration, debit


Income tax relating to net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss


The amount of income tax relating to amounts recognised in other comprehensive income in relation to the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]


disclosure: IFRS 14 22 b




ifrs-full


IncomeTaxRelatingToNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLoss


X duration, debit


Income tax relating to net movement in regulatory deferral account balances related to items that will not be reclassified to profit or loss


The amount of income tax relating to amounts recognised in other comprehensive income in relation to the net movement in regulatory deferral account balances that is related to items that will not be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]


disclosure: IFRS 14 22 a




ifrs-full


IncomeTaxRelatingToOtherIndividuallyImmaterialComponentsOfOtherComprehensiveIncome


X duration, debit


Income tax relating to other individually immaterial components of other comprehensive income


The amount of income tax relating to other individually immaterial components of other comprehensive income. [Refer: Other comprehensive income]


common practice: IAS 1 85




ifrs-full


IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome


X duration, debit


Income tax relating to remeasurements of defined benefit plans included in other comprehensive income


The amount of income tax relating to amounts recognised in other comprehensive income in relation to remeasurements of defined benefit plans. [Refer: Other comprehensive income; Reserve of remeasurements of defined benefit plans; Defined benefit plans [member]]


disclosure: IAS 1 90, disclosure: IAS 12 81 ab




ifrs-full


IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod


X duration, debit


Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method


The amount of income tax relating to an entity’s share of other comprehensive income of associates and joint ventures accounted for using the equity method. [Refer: Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax]


disclosure: IAS 1 90




ifrs-full


IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodAbstract


 


Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method [abstract]


 


 




ifrs-full


IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLoss


X duration, debit


Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss


The amount of income tax relating to an entity’s share of other comprehensive income of associates and joint ventures accounted for using the equity method that will be reclassified to profit or loss. [Refer: Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax]


disclosure: IAS 1 91




ifrs-full


IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLoss


X duration, debit


Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss


The amount of income tax relating to an entity’s share of other comprehensive income of associates and joint ventures accounted for using the equity method that will not be reclassified to profit or loss. [Refer: Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax]


disclosure: IAS 1 91




ifrs-full


IncreaseDecreaseDueToApplicationOfIFRS15Member


member


Increase (decrease) due to application of IFRS 15 [member]


This member stands for the financial effect of application of IFRS 15.


disclosure: IFRS 15 C8 a




ifrs-full


IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember


member


Increase (decrease) due to changes in accounting policy and corrections of prior period errors [member]


This member stands for the financial effect of changes in accounting policy and corrections of prior period errors.


disclosure: IAS 1 106 b, disclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i, disclosure: IAS 8 49 b i




ifrs-full


IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByIFRSsMember


member


Increase (decrease) due to changes in accounting policy required by IFRSs [member]


This member stands for the financial effect of changes in accounting policy required by IFRSs. [Refer: IFRSs [member]]


disclosure: IAS 8 28 f i, disclosure: IAS 8 28 g




ifrs-full


IncreaseDecreaseDueToDepartureFromRequirementOfIFRSMember


member


Increase (decrease) due to departure from requirement of IFRS [member]


This member stands for the financial effect of a departure from a requirement in an IFRS. [Refer: IFRSs [member]]


disclosure: IAS 1 20 d




ifrs-full


IncreaseDecreaseDueToVoluntaryChangesInAccountingPolicyMember


member


Increase (decrease) due to voluntary changes in accounting policy [member]


This member stands for the financial effect of voluntary changes in accounting policy.


disclosure: IAS 8 29 c i, disclosure: IAS 8 29 d




ifrs-full


IncreaseDecreaseInAccountingEstimate


X duration


Increase (decrease) in accounting estimate


The increase (decrease) in an accounting estimate that has an effect in the current period or is expected to have an effect in future periods.


disclosure: IAS 8 39




ifrs-full


IncreaseDecreaseInAccumulatedDeferredTaxRecognisedInOtherComprehensiveIncomeDueToChangeInTaxRate


X duration, debit


Increase (decrease) in accumulated deferred tax recognised in other comprehensive income due to change in tax rate


The increase (decrease) in accumulated deferred tax recognised in other comprehensive income due to change in the tax rate. [Refer: Other comprehensive income]


common practice: IAS 1 85




ifrs-full


IncreaseDecreaseInAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised


X duration


Increase (decrease) in aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss


The increase (decrease) in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss]


example: IFRS 7 28 b




ifrs-full


IncreaseDecreaseInAllowanceAccountForCreditLossesOfFinancialAssets


X duration, credit


Increase (decrease) in allowance account for credit losses of financial assets


The increase (decrease) in the allowance account used to record the impairment of financial assets due to credit losses. [Refer: Financial assets; Allowance account for credit losses of financial assets]


disclosure: IFRS 7 16 – Expiry date 2021-01-01




ifrs-full


IncreaseDecreaseInCashAndCashEquivalents


X duration, debit


Increase (decrease) in cash and cash equivalents


The increase (decrease) in cash and cash equivalents. [Refer: Cash and cash equivalents]


disclosure: IAS 7 45




ifrs-full


IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges


X duration, debit


Increase (decrease) in cash and cash equivalents before effect of exchange rate changes


The increase (decrease) in cash and cash equivalents before the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents]


disclosure: IAS 7 45




ifrs-full


IncreaseDecreaseInCashAndCashEquivalentsDiscontinuedOperations


X duration, debit


Increase (decrease) in cash and cash equivalents, discontinued operations


The increase (decrease) in cash and cash equivalents from discontinued operations. [Refer: Cash and cash equivalents; Discontinued operations [member]]


common practice: IFRS 5 33 c




ifrs-full


IncreaseDecreaseInContingentConsiderationAssetLiability


X duration, debit


Increase (decrease) in contingent consideration asset (liability)


The increase (decrease) in a contingent consideration asset (liability) relating to a business combination.


disclosure: IFRS 3 B67 b i




ifrs-full


IncreaseDecreaseInContingentLiabilitiesRecognisedInBusinessCombination


X duration, credit


Increase (decrease) in contingent liabilities recognised in business combination


The increase (decrease) in contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]; Contingent liabilities [member]]


disclosure: IFRS 3 B67 c




ifrs-full


IncreaseDecreaseInCreditDerivativeFairValue


X duration, debit


Increase (decrease) in credit derivative, fair value


The increase (decrease) in the fair value of a credit derivative. [Refer: Credit derivative, fair value]


disclosure: IFRS 7 24G a




ifrs-full


IncreaseDecreaseInCreditDerivativeNominalAmount


X duration


Increase (decrease) in credit derivative, nominal amount


The increase (decrease) in the nominal amount of a credit derivative. [Refer: Credit derivative, nominal amount]


disclosure: IFRS 7 24G a




ifrs-full


IncreaseDecreaseInCurrentTaxExpenseIncomeDueToRateRegulation


X duration, debit


Increase (decrease) in current tax expense (income) due to rate regulation


The increase (decrease) in current tax expense (income) due to rate regulation. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator. [Refer: Current tax expense (income)]


disclosure: IFRS 14 34




ifrs-full


IncreaseDecreaseInDeferredAcquisitionCostsArisingFromInsuranceContracts


X duration, debit


Increase (decrease) in deferred acquisition costs arising from insurance contracts


The increase (decrease) in deferred acquisition costs arising from insurance contracts. [Refer: Deferred acquisition costs arising from insurance contracts]


example: IFRS 4 IG39 – Expiry date 2021-01-01, example: IFRS 4 37 e – Expiry date 2021-01-01




ifrs-full


IncreaseDecreaseInDeferredTaxExpenseIncomeDueToRateRegulation


X duration, debit


Increase (decrease) in deferred tax expense (income) due to rate regulation


The increase (decrease) in deferred tax expense (income) due to rate regulation. Rate regulation is a framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator. [Refer: Deferred tax expense (income)]


disclosure: IFRS 14 34




ifrs-full


IncreaseDecreaseInDeferredTaxLiabilityAsset


X duration, credit


Increase (decrease) in deferred tax liability (asset)


The increase (decrease) in a deferred tax liability (asset). [Refer: Deferred tax liability (asset)]


common practice: IAS 12 81




ifrs-full


IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleDecreaseInActuarialAssumption


X instant, credit


Increase (decrease) in defined benefit obligation due to reasonably possible decrease in actuarial assumption


The increase (decrease) in a defined benefit obligation that would have been caused by a decrease in a significant actuarial assumption that was reasonably possible at the end of the reporting period. [Refer: Actuarial assumptions [member]]


disclosure: IAS 19 145 a




ifrs-full


IncreaseDecreaseInDefinedBenefitObligationDueToReasonablyPossibleIncreaseInActuarialAssumption


X instant, credit


Increase (decrease) in defined benefit obligation due to reasonably possible increase in actuarial assumption


The increase (decrease) in a defined benefit obligation that would have been caused by an increase in a significant actuarial assumption that was reasonably possible at the end of the reporting period. [Refer: Actuarial assumptions [member]]


disclosure: IAS 19 145 a




ifrs-full


IncreaseDecreaseInDividendsPayableThroughChangeInFairValueOfNoncashAssetsHeldForDistributionToOwners


X duration, credit


Increase (decrease) in dividends payable through change in fair value of non-cash assets held for distribution to owners


The increase (decrease) in dividends payable through a change in the fair value of non-cash assets held for distribution to owners.


disclosure: IFRIC 17 16 b




ifrs-full


IncreaseDecreaseInEquityDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17


X instant, credit


Increase (decrease) in equity due to reasonably possible decrease in risk exposure that arises from contracts within scope of IFRS 17


The increase (decrease) in equity that would have been caused by a reasonably possible decrease in the risk exposure that arises from contracts within the scope of IFRS 17.


disclosure: IFRS 17 128 a i – Effective 2021-01-01, disclosure: IFRS 17 128 a ii – Effective 2021-01-01




ifrs-full


IncreaseDecreaseInEquityDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld


X instant, credit


Increase (decrease) in equity due to reasonably possible decrease in risk exposure that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held


The increase (decrease) in equity, before mitigation by reinsurance contracts held, that would have been caused by a reasonably possible decrease in the risk exposure that arises from contracts within the scope of IFRS 17.


disclosure: IFRS 17 128 a i – Effective 2021-01-01




ifrs-full


IncreaseDecreaseInEquityDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17


X instant, credit


Increase (decrease) in equity due to reasonably possible increase in risk exposure that arises from contracts within scope of IFRS 17


The increase (decrease) in equity that would have been caused by a reasonably possible increase in the risk exposure that arises from contracts within the scope of IFRS 17.


disclosure: IFRS 17 128 a i – Effective 2021-01-01, disclosure: IFRS 17 128 a ii – Effective 2021-01-01




ifrs-full


IncreaseDecreaseInEquityDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld


X instant, credit


Increase (decrease) in equity due to reasonably possible increase in risk exposure that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held


The increase (decrease) in equity, before mitigation by reinsurance contracts held, that would have been caused by a reasonably possible increase in the risk exposure that arises from contracts within the scope of IFRS 17.


disclosure: IFRS 17 128 a i – Effective 2021-01-01




ifrs-full


IncreaseDecreaseInExistingLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination


X duration, credit


Increase in existing liabilities, contingent liabilities recognised in business combination


The increase in existing contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]]


disclosure: IFRS 3 B67 c




ifrs-full


IncreaseDecreaseInExistingProvisionsOtherProvisions


X duration, credit


Increase in existing provisions, other provisions


The increase in existing other provisions. [Refer: Other provisions]


disclosure: IAS 37 84 b




ifrs-full


IncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts


X duration, credit


Increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts


The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]


disclosure: IFRS 7 35H, disclosure: IFRS 7 35I




ifrs-full


IncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsAbstract


 


Increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts [abstract]


 


 




ifrs-full


IncreaseDecreaseInFairValueMeasurementAssets


X duration, debit


Increase (decrease) in fair value measurement, assets


The increase (decrease) in the fair value measurement of assets. [Refer: At fair value [member]]


disclosure: IFRS 13 93 e




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputAssets


X duration, debit


Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, assets


The amount of increase (decrease) in the fair value measurement of assets due to a reasonably possible decrease in an unobservable input.


disclosure: IFRS 13 93 h ii




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputEntitysOwnEquityInstruments


X duration, credit


Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, entity’s own equity instruments


The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments due to a reasonably possible decrease in an unobservable input.


disclosure: IFRS 13 93 h ii




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputLiabilities


X duration, credit


Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, liabilities


The amount of increase (decrease) in the fair value measurement of liabilities due to a reasonably possible decrease in an unobservable input.


disclosure: IFRS 13 93 h ii




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxAssets


X duration


Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, assets


The amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]


common practice: IFRS 13 93 h ii




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments


X duration


Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, entity’s own equity instruments


The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]


common practice: IFRS 13 93 h ii




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities


X duration


Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, after tax, liabilities


The amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]


common practice: IFRS 13 93 h ii




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxAssets


X duration


Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, assets


The amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]


common practice: IFRS 13 93 h ii




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments


X duration


Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, entity’s own equity instruments


The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]


common practice: IFRS 13 93 h ii




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities


X duration


Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in other comprehensive income, before tax, liabilities


The amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]


common practice: IFRS 13 93 h ii




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxAssets


X duration


Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, assets


The amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]


common practice: IFRS 13 93 h ii




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments


X duration


Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, entity’s own equity instruments


The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]


common practice: IFRS 13 93 h ii




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxLiabilities


X duration


Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, after tax, liabilities


The amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]


common practice: IFRS 13 93 h ii




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxAssets


X duration


Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, assets


The amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]


common practice: IFRS 13 93 h ii




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments


X duration


Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, entity’s own equity instruments


The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]


common practice: IFRS 13 93 h ii




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxLiabilities


X duration


Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, recognised in profit or loss, before tax, liabilities


The amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a reasonably possible decrease in an unobservable input. [Refer: Tax income (expense)]


common practice: IFRS 13 93 h ii




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputAssets


X duration, debit


Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, assets


The amount of increase (decrease) in the fair value measurement of assets due to a reasonably possible increase in an unobservable input.


disclosure: IFRS 13 93 h ii




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputEntitysOwnEquityInstruments


X duration, credit


Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, entity’s own equity instruments


The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments due to a reasonably possible increase in an unobservable input.


disclosure: IFRS 13 93 h ii




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputLiabilities


X duration, credit


Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, liabilities


The amount of increase (decrease) in the fair value measurement of liabilities due to a reasonably possible increase in an unobservable input.


disclosure: IFRS 13 93 h ii




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxAssets


X duration


Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, assets


The amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]


common practice: IFRS 13 93 h ii




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments


X duration


Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, entity’s own equity instruments


The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]


common practice: IFRS 13 93 h ii




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities


X duration


Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, after tax, liabilities


The amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]


common practice: IFRS 13 93 h ii




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxAssets


X duration


Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, assets


The amount of increase (decrease) in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]


common practice: IFRS 13 93 h ii




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments


X duration


Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, entity’s own equity instruments


The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]


common practice: IFRS 13 93 h ii




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities


X duration


Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in other comprehensive income, before tax, liabilities


The amount of increase (decrease) in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]


common practice: IFRS 13 93 h ii




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxAssets


X duration


Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, assets


The amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]


common practice: IFRS 13 93 h ii




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments


X duration


Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, entity’s own equity instruments


The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]


common practice: IFRS 13 93 h ii




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxLiabilities


X duration


Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, after tax, liabilities


The amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]


common practice: IFRS 13 93 h ii




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxAssets


X duration


Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, before tax, assets


The amount of increase (decrease) in the fair value measurement of assets, recognised in profit or loss before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]


common practice: IFRS 13 93 h ii




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments


X duration


Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, before tax, entity’s own equity instruments


The amount of increase (decrease) in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]


common practice: IFRS 13 93 h ii




ifrs-full


IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxLiabilities


X duration


Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, recognised in profit or loss, before tax, liabilities


The amount of increase (decrease) in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a reasonably possible increase in an unobservable input. [Refer: Tax income (expense)]


common practice: IFRS 13 93 h ii




ifrs-full


IncreaseDecreaseInFairValueMeasurementEntitysOwnEquityInstruments


X duration, credit


Increase (decrease) in fair value measurement, entity’s own equity instruments


The increase (decrease) in the fair value measurement of the entity’s own equity instruments. [Refer: At fair value [member]; Entity’s own equity instruments [member]]


disclosure: IFRS 13 93 e




ifrs-full


IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichInputsAreChangedIndividuallyAssetsAbstract


 


Increase (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, assets [abstract]


 


 




ifrs-full


IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichInputsAreChangedIndividuallyEntitysOwnEquityInstrumentsAbstract


 


Increase (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, entity’s own equity instruments [abstract]


 


 




ifrs-full


IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichInputsAreChangedIndividuallyLiabilitiesAbstract


 


Increase (decrease) in fair value measurement for sensitivity analyses in which inputs are changed individually, liabilities [abstract]


 


 




ifrs-full


IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyAssetsAbstract


 


Increase (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, assets [abstract]


 


 




ifrs-full


IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyEntitysOwnEquityInstrumentsAbstract


 


Increase (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, entity’s own equity instruments [abstract]


 


 




ifrs-full


IncreaseDecreaseInFairValueMeasurementForSensitivityAnalysesInWhichMultipleInputsAreChangedSimultaneouslyLiabilitiesAbstract


 


Increase (decrease) in fair value measurement for sensitivity analyses in which multiple inputs are changed simultaneously, liabilities [abstract]


 


 




ifrs-full


IncreaseDecreaseInFairValueMeasurementLiabilities


X duration, credit


Increase (decrease) in fair value measurement, liabilities


The increase (decrease) in the fair value measurement of liabilities. [Refer: At fair value [member]]


disclosure: IFRS 13 93 e




ifrs-full


IncreaseDecreaseInFairValueOfFinancialAssetsDescribedInParagraph39EaOfIFRS4


X duration, debit


Increase (decrease) in fair value of financial assets described in paragraph 39E(a) of IFRS 4


The increase (decrease) in the fair value of financial assets described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]


disclosure: IFRS 4 39E a – Expiry date 2021-01-01




ifrs-full


IncreaseDecreaseInFairValueOfFinancialAssetsOtherThanThoseSpecifiedInParagraph39EaOfIFRS4


X duration, debit


Increase (decrease) in fair value of financial assets other than those specified in paragraph 39E(a) of IFRS 4


The increase (decrease) in the fair value of financial assets other than those described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]


disclosure: IFRS 4 39E b – Expiry date 2021-01-01




ifrs-full


IncreaseDecreaseInFinancialAssets


X duration, debit


Increase (decrease) in financial assets


The increase (decrease) in financial assets. [Refer: Financial assets]


disclosure: IFRS 7 35H, disclosure: IFRS 7 35I




ifrs-full


IncreaseDecreaseInFinancialAssetsAbstract


 


Increase (decrease) in financial assets [abstract]


 


 




ifrs-full


IncreaseDecreaseInFinancialAssetsArisingFromChangeInMeasurementAttributeFirstApplicationOfIFRS9


X instant, debit


Increase (decrease) in financial assets arising from change in measurement attribute, initial application of IFRS 9


The increase (decrease) in financial assets arising from a change in measurement attribute on the entity’s transition to IFRS 9. [Refer: Financial assets]


disclosure: IFRS 7 42L b




ifrs-full


IncreaseDecreaseInFinancialAssetsOnBasisOfMeasurementCategoryFirstApplicationOfIFRS9


X instant, debit


Increase (decrease) in financial assets on basis of measurement category, initial application of IFRS 9


The increase (decrease) in financial assets on the basis of their measurement categories in accordance with IAS 39 (ie not resulting from a change in the measurement attribute on transition to IFRS 9). [Refer: Financial assets]


disclosure: IFRS 7 42L a




ifrs-full


IncreaseDecreaseInFinancialLiabilitiesArisingFromChangeInMeasurementAttributeFirstApplicationOfIFRS9


X instant, credit


Increase (decrease) in financial liabilities arising from change in measurement attribute, initial application of IFRS 9


The increase (decrease) in financial liabilities arising from a change in the measurement attribute on the entity’s transition to IFRS 9. [Refer: Financial liabilities]


disclosure: IFRS 7 42L b




ifrs-full


IncreaseDecreaseInFinancialLiabilitiesOnBasisOfMeasurementCategoryFirstApplicationOfIFRS9


X instant, credit


Increase (decrease) in financial liabilities on basis of measurement category, initial application of IFRS 9


The increase (decrease) in financial liabilities on the basis of their measurement categories in accordance with IAS 39 (ie not resulting from a change in the measurement attribute on transition to IFRS 9). [Refer: Financial liabilities]


disclosure: IFRS 7 42L a




ifrs-full


IncreaseDecreaseInInsuranceContractsLiabilityAsset


X duration, credit


Increase (decrease) in insurance contracts liability (asset)


The increase (decrease) in insurance contracts liability (asset). [Refer: Insurance contracts liability (asset)]


common practice: IFRS 17 99 – Effective 2021-01-01




ifrs-full


IncreaseDecreaseInInsuranceLiabilitiesNetOfReinsurance


X duration, debit


Increase (decrease) in insurance liabilities, net of reinsurance


The increase (decrease) in insurance liabilities, net of reinsurance.


common practice: IAS 1 85




ifrs-full


IncreaseDecreaseInIntangibleAssetsAndGoodwill


X duration, debit


Increase (decrease) in intangible assets and goodwill


The increase (decrease) in intangible assets and goodwill. [Refer: Intangible assets and goodwill]


common practice: IAS 38 118 e




ifrs-full


IncreaseDecreaseInLiabilitiesArisingFromFinancingActivities


X duration, credit


Increase (decrease) in liabilities arising from financing activities


The increase (decrease) in liabilities arising from financing activities. [Refer: Liabilities arising from financing activities]


disclosure: IAS 7 44B




ifrs-full


IncreaseDecreaseInLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued


X duration, credit


Increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued


The increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]


example: IFRS 4 IG37 – Expiry date 2021-01-01, example: IFRS 4 37 e – Expiry date 2021-01-01




ifrs-full


IncreaseDecreaseInNetAssetsAvailableForBenefits


X duration, credit


Increase (decrease) in net assets available for benefits


The increase (decrease) in net assets available for benefits. Net assets available for benefits are assets of a retirement benefit plan less liabilities other than the actuarial present value of promised retirement benefits.


disclosure: IAS 26 35 b




ifrs-full


IncreaseDecreaseInNetDefinedBenefitLiabilityAsset


X duration, credit


Increase (decrease) in net defined benefit liability (asset)


The increase (decrease) in the net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]


disclosure: IAS 19 141




ifrs-full


IncreaseDecreaseInNetInvestmentInFinanceLease


X duration, debit


Increase (decrease) in net investment in finance lease


The increase (decrease) in the net investment in finance lease. [Refer: Net investment in finance lease]


disclosure: IFRS 16 93




ifrs-full


IncreaseDecreaseInNumberOfOrdinarySharesIssued


shares


Increase (decrease) in number of ordinary shares issued


The increase (decrease) in the number of ordinary shares issued. [Refer: Ordinary shares [member]]


common practice: IAS 1 112 c




ifrs-full


IncreaseDecreaseInNumberOfSharesOutstanding


shares


Increase (decrease) in number of shares outstanding


The increase (decrease) in the number of shares outstanding. [Refer: Number of shares outstanding]


disclosure: IAS 1 79 a iv




ifrs-full


IncreaseDecreaseInProfitLossDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17


X duration, credit


Increase (decrease) in profit (loss) due to reasonably possible decrease in risk exposure that arises from contracts within scope of IFRS 17


The increase (decrease) in profit (loss) that would have been caused by a reasonably possible decrease in the risk exposure that arises from contracts within the scope of IFRS 17.


disclosure: IFRS 17 128 a i – Effective 2021-01-01, disclosure: IFRS 17 128 a ii – Effective 2021-01-01




ifrs-full


IncreaseDecreaseInProfitLossDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld


X duration, credit


Increase (decrease) in profit (loss) due to reasonably possible decrease in risk exposure that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held


The increase (decrease) in profit (loss), before mitigation by reinsurance contracts held, that would have been caused by a reasonably possible decrease in the risk exposure that arises from contracts within the scope of IFRS 17.


disclosure: IFRS 17 128 a i – Effective 2021-01-01




ifrs-full


IncreaseDecreaseInProfitLossDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17


X duration, credit


Increase (decrease) in profit (loss) due to reasonably possible increase in risk exposure that arises from contracts within scope of IFRS 17


The increase (decrease) in profit (loss) that would have been caused by a reasonably possible increase in the risk exposure that arises from contracts within the scope of IFRS 17.


disclosure: IFRS 17 128 a i – Effective 2021-01-01, disclosure: IFRS 17 128 a ii – Effective 2021-01-01




ifrs-full


IncreaseDecreaseInProfitLossDueToReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17InsuranceContractsIssuedBeforeMitigationByReinsuranceContractsHeld


X duration, credit


Increase (decrease) in profit (loss) due to reasonably possible increase in risk exposure that arises from contracts within scope of IFRS 17, insurance contracts issued before mitigation by reinsurance contracts held


The increase (decrease) in profit (loss), before mitigation by reinsurance contracts held, that would have been caused by a reasonably possible increase in the risk exposure that arises from contracts within the scope of IFRS 17.


disclosure: IFRS 17 128 a i – Effective 2021-01-01




ifrs-full


IncreaseDecreaseInProvisionForUnearnedPremium


X duration, debit


Increase (decrease) in provision for unearned premium


The increase (decrease) in the provision for unearned premiums. [Refer: Unearned premiums]


common practice: IAS 1 85




ifrs-full


IncreaseDecreaseInRegulatoryDeferralAccountCreditBalances


X duration, credit


Increase (decrease) in regulatory deferral account credit balances


The increase (decrease) in regulatory deferral account credit balances. [Refer: Regulatory deferral account credit balances]


disclosure: IFRS 14 33 a




ifrs-full


IncreaseDecreaseInRegulatoryDeferralAccountDebitBalances


X duration, debit


Increase (decrease) in regulatory deferral account debit balances


The increase (decrease) in regulatory deferral account debit balances. [Refer: Regulatory deferral account debit balances]


disclosure: IFRS 14 33 a




ifrs-full


IncreaseDecreaseInReinsuranceAssets


X duration, debit


Increase (decrease) in reinsurance assets


The increase (decrease) in reinsurance assets. [Refer: Reinsurance assets]


example: IFRS 4 IG37 – Expiry date 2021-01-01, example: IFRS 4 37 e – Expiry date 2021-01-01




ifrs-full


IncreaseDecreaseInReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenApplied


X duration, credit


Increase (decrease) in reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied


The increase (decrease) in the reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied. [Refer: Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied]


common practice: IFRS 17 116 – Effective 2021-01-01




ifrs-full


IncreaseDecreaseInWorkingCapital


X duration, credit


Increase (decrease) in working capital


The increase (decrease) in working capital.


common practice: IAS 7 20




ifrs-full


IncreaseDecreaseThroughAcquisitionOfSubsidiary


X duration, credit


Increase (decrease) through acquisition of subsidiary, equity


The increase (decrease) in equity resulting from the acquisition of subsidiaries. [Refer: Subsidiaries [member]]


common practice: IAS 1 106 d




ifrs-full


IncreaseDecreaseThroughAdditionalItemsNecessaryToUnderstandChangeInsuranceContractsLiabilityAsset


X duration, credit


Increase (decrease) through additional items necessary to understand change, insurance contracts liability (asset)


The increase (decrease) in insurance contracts liability (asset) resulting from additional items that may be necessary to understand the change in the net carrying amount of the insurance contracts. [Refer: Insurance contracts liability (asset)]


disclosure: IFRS 17 105 d – Effective 2021-01-01




ifrs-full


IncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeAllowanceAccountForCreditLossesOfFinancialAssets


X duration, credit


Increase (decrease) through adjustments arising from passage of time, allowance account for credit losses of financial assets


The increase (decrease) in the allowance account for credit losses of financial assets resulting from adjustments arising from the passage of time. [Refer: Allowance account for credit losses of financial assets]


common practice: IFRS 7 16 – Expiry date 2021-01-01




ifrs-full


IncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued


X duration, credit


Increase (decrease) through adjustments arising from passage of time, liabilities under insurance contracts and reinsurance contracts issued


The increase (decrease) in liabilities under issued insurance contracts and reinsurance contracts resulting from adjustments arising from the passage of time. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]


common practice: IFRS 4 37 e – Expiry date 2021-01-01




ifrs-full


IncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeReinsuranceAssets


X duration, debit


Increase (decrease) through adjustments arising from passage of time, reinsurance assets


The increase (decrease) in reinsurance assets resulting from adjustments arising from the passage of time. [Refer: Reinsurance assets]


common practice: IFRS 4 37 e – Expiry date 2021-01-01




ifrs-full


IncreaseDecreaseThroughAmortisationOfInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset


X duration, credit


Increase (decrease) through amortisation of insurance acquisition cash flows, insurance contracts liability (asset)


The increase (decrease) in insurance contracts liability (asset) resulting from amortisation of insurance acquisition cash flows. [Refer: Insurance contracts liability (asset); Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)]


disclosure: IFRS 17 103 b ii – Effective 2021-01-01




ifrs-full


IncreaseDecreaseThroughAmountsRecognisedInProfitOrLossAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised


X duration


Increase (decrease) through amounts recognised in profit or loss, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss


The increase (decrease) in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss resulting from amounts recognised in profit or loss. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Financial instruments, class [member]]


example: IFRS 7 IG14, example: IFRS 7 28 b




ifrs-full


IncreaseDecreaseThroughAppropriationOfRetainedEarnings


X duration, credit


Increase (decrease) through appropriation of retained earnings, equity


The increase (decrease) in equity resulting from the appropriation of retained earnings. [Refer: Retained earnings]


common practice: IAS 1 106 d




ifrs-full


IncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountCreditBalances


X duration, credit


Increase (decrease) through balances recognised in current period in statement of financial position, regulatory deferral account credit balances


The increase (decrease) in regulatory deferral account credit balances resulting from balances recognised in the current period in the statement of financial position. [Refer: Regulatory deferral account credit balances]


example: IFRS 14 33 a i




ifrs-full


IncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountDebitBalances


X duration, debit


Increase (decrease) through balances recognised in current period in statement of financial position, regulatory deferral account debit balances


The increase (decrease) in regulatory deferral account debit balances resulting from balances recognised in the current period in the statement of financial position. [Refer: Regulatory deferral account debit balances]


example: IFRS 14 33 a i




ifrs-full


IncreaseDecreaseThroughBusinessCombinationsAndDisposalsNetDefinedBenefitLiabilityAsset


X duration, credit


Increase (decrease) through business combinations and disposals, net defined benefit liability (asset)


The increase (decrease) in the net defined benefit liability (asset) resulting from business combinations and disposals. [Refer: Business combinations [member]; Net defined benefit liability (asset)]


disclosure: IAS 19 141 h




ifrs-full


IncreaseDecreaseThroughBusinessCombinationsAndDisposalsReimbursementRights


X duration, debit


Increase (decrease) through business combinations and disposals, reimbursement rights


The increase (decrease) in reimbursement rights resulting from the effects of business combinations and disposals. [Refer: Business combinations [member]; Reimbursement rights, at fair value]


disclosure: IAS 19 141 h




ifrs-full


IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset


X duration, credit


Increase (decrease) through business combinations, deferred tax liability (asset)


The increase (decrease) in deferred tax liability (asset) resulting from business combinations. [Refer: Deferred tax liability (asset)]


common practice: IAS 12 81




ifrs-full


IncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAsset


X duration, credit


Increase (decrease) through cash flows, insurance contracts liability (asset)


The increase (decrease) in insurance contracts liability (asset) resulting from cash flows. [Refer: Insurance contracts liability (asset)]


disclosure: IFRS 17 105 a – Effective 2021-01-01




ifrs-full


IncreaseDecreaseThroughCashFlowsInsuranceContractsLiabilityAssetAbstract


 


Increase (decrease) through cash flows, insurance contracts liability (asset) [abstract]


 


 




ifrs-full


IncreaseDecreaseThroughChangeInDiscountRateContingentLiabilitiesRecognisedInBusinessCombination


X duration, credit


Increase (decrease) through change in discount rate, contingent liabilities recognised in business combination


The increase (decrease) in contingent liabilities recognised in a business combination due to changes in the discount rate. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]]


disclosure: IFRS 3 B67 c




ifrs-full


IncreaseDecreaseThroughChangeInDiscountRateOtherProvisions


X duration, credit


Increase (decrease) through change in discount rate, other provisions


The increase (decrease) in other provisions resulting from a change in discount rate. [Refer: Other provisions]


disclosure: IAS 37 84 e




ifrs-full


IncreaseDecreaseThroughChangeInEquityOfSubsidiaries


X duration, credit


Increase (decrease) through change in equity of subsidiaries, equity


The increase (decrease) in the entity’s equity resulting from the change in the equity of subsidiaries. [Refer: Subsidiaries [member]]


common practice: IAS 1 106 d




ifrs-full


IncreaseDecreaseThroughChangeInRiskAdjustmentForNonfinancialRiskThatDoesNotRelateToFutureOrPastServiceInsuranceContractsLiabilityAsset


X duration, credit


Increase (decrease) through change in risk adjustment for non-financial risk that does not relate to future or past service, insurance contracts liability (asset)


The increase (decrease) in insurance contracts liability (asset) resulting from the change in the risk adjustment for non-financial risk that does not relate to future service or past service. [Refer: Insurance contracts liability (asset); Risk adjustment for non-financial risk [member]]


disclosure: IFRS 17 104 b ii – Effective 2021-01-01




ifrs-full


IncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountCreditBalances


X duration, credit


Increase (decrease) through changes in discount rates, regulatory deferral account credit balances


The increase (decrease) in regulatory deferral account credit balances resulting from changes in discount rates. [Refer: Regulatory deferral account credit balances]


example: IFRS 14 33 a iii




ifrs-full


IncreaseDecreaseThroughChangesInDiscountRatesRegulatoryDeferralAccountDebitBalances


X duration, debit


Increase (decrease) through changes in discount rates, regulatory deferral account debit balances


The increase (decrease) in regulatory deferral account debit balances resulting from changes in discount rates. [Refer: Regulatory deferral account debit balances]


example: IFRS 14 33 a iii




ifrs-full


IncreaseDecreaseThroughChangesInEstimatesThatAdjustContractualServiceMarginInsuranceContractsLiabilityAsset


X duration, credit


Increase (decrease) through changes in estimates that adjust contractual service margin, insurance contracts liability (asset)


The increase (decrease) in insurance contracts liability (asset) resulting from changes in estimates that adjust the contractual service margin. [Refer: Insurance contracts liability (asset); Contractual service margin [member]]


disclosure: IFRS 17 104 a i – Effective 2021-01-01




ifrs-full


IncreaseDecreaseThroughChangesInEstimatesThatDoNotAdjustContractualServiceMarginInsuranceContractsLiabilityAsset


X duration, credit


Increase (decrease) through changes in estimates that do not adjust contractual service margin, insurance contracts liability (asset)


The increase (decrease) in insurance contracts liability (asset) resulting from changes in estimates that do not adjust the contractual service margin. [Refer: Insurance contracts liability (asset); Contractual service margin [member]]


disclosure: IFRS 17 104 a ii – Effective 2021-01-01




ifrs-full


IncreaseDecreaseThroughChangesInFairValuesLiabilitiesArisingFromFinancingActivities


X duration, credit


Increase (decrease) through changes in fair values, liabilities arising from financing activities


The increase (decrease) in liabilities arising from financing activities resulting from changes in fair values. [Refer: Liabilities arising from financing activities]


disclosure: IAS 7 44B d




ifrs-full


IncreaseDecreaseThroughChangesInForeignExchangeRatesNetDefinedBenefitLiabilityAsset


X duration, credit


Increase (decrease) through changes in foreign exchange rates, net defined benefit liability (asset)


The increase (decrease) in the net defined benefit liability (asset) resulting from changes in foreign exchange rates. [Refer: Net defined benefit liability (asset)]


disclosure: IAS 19 141 e




ifrs-full


IncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountCreditBalances


X duration, credit


Increase (decrease) through changes in foreign exchange rates, regulatory deferral account credit balances


The increase (decrease) in regulatory deferral account credit balances resulting from changes in foreign exchange rates. [Refer: Regulatory deferral account credit balances]


example: IFRS 14 33 a iii




ifrs-full


IncreaseDecreaseThroughChangesInForeignExchangeRatesRegulatoryDeferralAccountDebitBalances


X duration, debit


Increase (decrease) through changes in foreign exchange rates, regulatory deferral account debit balances


The increase (decrease) in regulatory deferral account debit balances resulting from changes in foreign exchange rates. [Refer: Regulatory deferral account debit balances]


example: IFRS 14 33 a iii




ifrs-full


IncreaseDecreaseThroughChangesInModelsOrRiskParametersExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts


X duration, credit


Increase (decrease) through changes in models or risk parameters, exposure to credit risk on loan commitments and financial guarantee contracts


The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from changes in models or risk parameters. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]


example: IFRS 7 IG20B, example: IFRS 7 35H




ifrs-full


IncreaseDecreaseThroughChangesInModelsOrRiskParametersFinancialAssets


X duration, debit


Increase (decrease) through changes in models or risk parameters, financial assets


The increase (decrease) in financial assets resulting from changes in models or risk parameters. [Refer: Financial assets]


example: IFRS 7 IG20B, example: IFRS 7 35H




ifrs-full


IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl


X duration, credit


Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity


The increase (decrease) in equity through changes in ownership interests in subsidiaries that do not result in loss of control. [Refer: Subsidiaries [member]]


disclosure: IAS 1 106 d iii




ifrs-full


IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControlEquityAttributableToOwnersOfParent


X duration, credit


Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity attributable to owners of parent


The increase (decrease) in equity attributable to owners of the parent through changes in ownership interests in subsidiaries that do not result in loss of control. [Refer: Subsidiaries [member]; Equity attributable to owners of parent]


disclosure: IFRS 12 18




ifrs-full


IncreaseDecreaseThroughChangesThatRelateToCurrentServiceInsuranceContractsLiabilityAsset


X duration, credit


Increase (decrease) through changes that relate to current service, insurance contracts liability (asset)


The increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to current service. [Refer: Insurance contracts liability (asset)]


disclosure: IFRS 17 104 b – Effective 2021-01-01




ifrs-full


IncreaseDecreaseThroughChangesThatRelateToCurrentServiceInsuranceContractsLiabilityAssetAbstract


 


Increase (decrease) through changes that relate to current service, insurance contracts liability (asset) [abstract]


 


 




ifrs-full


IncreaseDecreaseThroughChangesThatRelateToFutureServiceInsuranceContractsLiabilityAsset


X duration, credit


Increase (decrease) through changes that relate to future service, insurance contracts liability (asset)


The increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to future service. [Refer: Insurance contracts liability (asset)]


disclosure: IFRS 17 103 b iv – Effective 2021-01-01, disclosure: IFRS 17 104 a – Effective 2021-01-01




ifrs-full


IncreaseDecreaseThroughChangesThatRelateToFutureServiceInsuranceContractsLiabilityAssetAbstract


 


Increase (decrease) through changes that relate to future service, insurance contracts liability (asset) [abstract]


 


 




ifrs-full


IncreaseDecreaseThroughChangesThatRelateToPastServiceInsuranceContractsLiabilityAsset


X duration, credit


Increase (decrease) through changes that relate to past service, insurance contracts liability (asset)


The increase (decrease) in insurance contracts liability (asset) resulting from changes that relate to past service, ie changes in fulfilment cash flows relating to incurred claims. [Refer: Insurance contracts liability (asset)]


disclosure: IFRS 17 103 b iii – Effective 2021-01-01, disclosure: IFRS 17 104 c – Effective 2021-01-01




ifrs-full


IncreaseDecreaseThroughConversionOfConvertibleInstruments


X duration, credit


Increase (decrease) through conversion of convertible instruments, equity


The increase (decrease) in equity resulting from the conversion of convertible instruments.


common practice: IAS 1 106 d




ifrs-full


IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInEstimateOfTransactionPriceContractAssets


X duration, debit


Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract assets


The increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue arising from a change in an estimate of the transaction price. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties (for example, some sales taxes). [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets]


example: IFRS 15 118 b




ifrs-full


IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInEstimateOfTransactionPriceContractLiabilities


X duration, credit


Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract liabilities


The increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue arising from a change in an estimate of the transaction price. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties (for example, some sales taxes). [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities]


example: IFRS 15 118 b




ifrs-full


IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInMeasureOfProgressContractAssets


X duration, debit


Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract assets


The increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue arising from a change in the measure of progress. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets]


example: IFRS 15 118 b




ifrs-full


IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInMeasureOfProgressContractLiabilities


X duration, credit


Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract liabilities


The increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue arising from a change in the measure of progress. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities]


example: IFRS 15 118 b




ifrs-full


IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromContractModificationContractAssets


X duration, debit


Increase (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract assets


The increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue arising from a contract modification. A contract modification is a change in the scope or price (or both) of a contract that is approved by the parties to the contract. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets]


example: IFRS 15 118 b




ifrs-full


IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromContractModificationContractLiabilities


X duration, credit


Increase (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract liabilities


The increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue arising from a contract modification. A contract modification is a change in the scope or price (or both) of a contract that is approved by the parties to the contract. [Refer: Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities]


example: IFRS 15 118 b




ifrs-full


IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueContractAssets


X duration, debit


Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets


The increase (decrease) in contract assets resulting from cumulative catch-up adjustments to revenue. [Refer: Contract assets; Revenue from contracts with customers]


example: IFRS 15 118 b




ifrs-full


IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueContractLiabilities


X duration, credit


Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities


The increase (decrease) in contract liabilities resulting from cumulative catch-up adjustments to revenue. [Refer: Contract liabilities; Revenue from contracts with customers]


example: IFRS 15 118 b




ifrs-full


IncreaseDecreaseThroughDisposalOfSubsidiary


X duration, credit


Increase (decrease) through disposal of subsidiary, equity


The increase (decrease) in equity resulting from the disposal of subsidiaries. [Refer: Subsidiaries [member]]


common practice: IAS 1 106 d




ifrs-full


IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities


X duration, credit


Increase (decrease) through effect of changes in foreign exchange rates, liabilities arising from financing activities


The increase (decrease) in liabilities arising from financing activities resulting from the effect of changes in foreign exchange rates. [Refer: Liabilities arising from financing activities]


disclosure: IAS 7 44B c




ifrs-full


IncreaseDecreaseThroughEffectOfChangesInRiskOfNonperformanceByIssuerOfReinsuranceContractsHeldInsuranceContractsLiabilityAsset


X duration, credit


Increase (decrease) through effect of changes in risk of non-performance by issuer of reinsurance contracts held, insurance contracts liability (asset)


The increase (decrease) in insurance contracts liability (asset) resulting from the effect of changes in the risk of non-performance by the issuer of reinsurance contracts held. [Refer: Insurance contracts liability (asset); Reinsurance contracts held [member]]


disclosure: IFRS 17 105 b – Effective 2021-01-01




ifrs-full


IncreaseDecreaseThroughEffectsOfContractsAcquiredInPeriodInsuranceContractsLiabilityAsset


X duration, credit


Increase (decrease) through effects of contracts acquired in period, insurance contracts liability (asset)


The increase (decrease) in insurance contracts liability (asset) resulting from the effects of contracts acquired from other entities in transfers of insurance contracts or business combinations in the period. [Refer: Insurance contracts liability (asset)]


disclosure: IFRS 17 108 a – Effective 2021-01-01




ifrs-full


IncreaseDecreaseThroughEffectsOfContractsInitiallyRecognisedInPeriodInsuranceContractsLiabilityAsset


X duration, credit


Increase (decrease) through effects of contracts initially recognised in period, insurance contracts liability (asset)


The increase (decrease) in insurance contracts liability (asset) resulting from the effects of contracts initially recognised in the period. [Refer: Insurance contracts liability (asset)]


disclosure: IFRS 17 104 a iii – Effective 2021-01-01, disclosure: IFRS 17 107 – Effective 2021-01-01




ifrs-full


IncreaseDecreaseThroughEffectsOfGroupsOfOnerousContractsInitiallyRecognisedInPeriodInsuranceContractsLiabilityAsset


X duration, credit


Increase (decrease) through effects of groups of onerous contracts initially recognised in period, insurance contracts liability (asset)


The increase (decrease) in insurance contracts liability (asset) resulting from the effects of groups of onerous contracts initially recognised in the period. An insurance contract is onerous at the date of initial recognition if the fulfilment cash flows allocated to the contract, any previously recognised acquisition cash flows and any cash flows arising from the contract at the date of initial recognition in total are a net outflow. [Refer: Insurance contracts liability (asset)]


disclosure: IFRS 17 108 b – Effective 2021-01-01




ifrs-full


IncreaseDecreaseThroughExerciseOfOptions


X duration, credit


Increase (decrease) through exercise of options, equity


The increase (decrease) in equity resulting from the exercise of options.


common practice: IAS 1 106 d




ifrs-full


IncreaseDecreaseThroughExerciseOfWarrantsEquity


X duration, credit


Increase (decrease) through exercise of warrants, equity


The increase (decrease) in equity resulting from the exercise of warrants.


common practice: IAS 1 106 d




ifrs-full


IncreaseDecreaseThroughExperienceAdjustmentsInsuranceContractsLiabilityAsset


X duration, credit


Increase (decrease) through experience adjustments, insurance contracts liability (asset)


The increase (decrease) in insurance contracts liability (asset) resulting from experience adjustments. Experience adjustment is a difference between: (a) for premium receipts (and any related cash flows such as insurance acquisition cash flows and insurance premium taxes) – the estimate at the beginning of the period of the amounts expected in the period and the actual cash flows in the period; or (b) for insurance service expenses (excluding insurance acquisition expenses) – the estimate at the beginning of the period of the amounts expected to be incurred in the period and the actual amounts incurred in the period. [Refer: Insurance contracts liability (asset)]


disclosure: IFRS 17 104 b iii – Effective 2021-01-01




ifrs-full


IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities


X duration, credit


Increase (decrease) through financing cash flows, liabilities arising from financing activities


The increase (decrease) in liabilities arising from financing activities resulting from financing cash flows. [Refer: Cash flows from (used in) financing activities; Liabilities arising from financing activities]


disclosure: IAS 7 44B a




ifrs-full


IncreaseDecreaseThroughForeignExchangeAndOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts


X duration, credit


Increase (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contracts


The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from foreign exchange and other movements. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]


example: IFRS 7 IG20B, example: IFRS 7 35H




ifrs-full


IncreaseDecreaseThroughForeignExchangeAndOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsAbstract


 


Increase (decrease) through foreign exchange and other movements, exposure to credit risk on loan commitments and financial guarantee contracts [abstract]


 


 




ifrs-full


IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets


X duration, debit


Increase (decrease) through foreign exchange and other movements, financial assets


The increase (decrease) in financial assets resulting from foreign exchange and other movements. [Refer: Financial assets]


example: IFRS 7 IG20B, example: IFRS 7 35H




ifrs-full


IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssetsAbstract


 


Increase (decrease) through foreign exchange and other movements, financial assets [abstract]


 


 




ifrs-full


IncreaseDecreaseThroughForeignExchangeExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts


X duration, credit


Increase (decrease) through foreign exchange, exposure to credit risk on loan commitments and financial guarantee contracts


The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from foreign exchange. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]


example: IFRS 7 IG20B, example: IFRS 7 35H




ifrs-full


IncreaseDecreaseThroughForeignExchangeFinancialAssets


X duration, debit


Increase (decrease) through foreign exchange, financial assets


The increase (decrease) in financial assets resulting from foreign exchange. [Refer: Financial assets]


example: IFRS 7 IG20B, example: IFRS 7 35H




ifrs-full


IncreaseDecreaseThroughGainsLossesInPeriodReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenApplied


X duration, credit


Increase (decrease) through gains (losses) in period, reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied


The increase (decrease) in the reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied resulting from gains (losses) in the period. [Refer: Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied]


example: IFRS 17 116 – Effective 2021-01-01




ifrs-full


IncreaseDecreaseThroughIncurredClaimsAndOtherIncurredInsuranceServiceExpensesInsuranceContractsLiabilityAsset


X duration, credit


Increase (decrease) through incurred claims and other incurred insurance service expenses, insurance contracts liability (asset)


The increase (decrease) in insurance contracts liability (asset) resulting from incurred claims and other incurred insurance service expenses. [Refer: Insurance contracts liability (asset)]


disclosure: IFRS 17 103 b i – Effective 2021-01-01




ifrs-full


IncreaseDecreaseThroughIncurredClaimsPaidAndOtherInsuranceServiceExpensesPaidForInsuranceContractsIssuedExcludingInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset


X duration, credit


Increase (decrease) through incurred claims paid and other insurance service expenses paid for insurance contracts issued excluding insurance acquisition cash flows, insurance contracts liability (asset)


The increase (decrease) in insurance contracts liability (asset) resulting from incurred claims paid and other insurance service expenses paid for insurance contracts issued, excluding insurance acquisition cash flows. [Refer: Insurance contracts liability (asset); Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)]


disclosure: IFRS 17 105 a iii – Effective 2021-01-01




ifrs-full


IncreaseDecreaseThroughIncurredClaimsRecoveredAndOtherInsuranceServiceExpensesRecoveredUnderReinsuranceContractsHeldInsuranceContractsLiabilityAsset


X duration, credit


Increase (decrease) through incurred claims recovered and other insurance service expenses recovered under reinsurance contracts held, insurance contracts liability (asset)


The increase (decrease) in insurance contracts liability (asset) resulting from incurred claims recovered and other insurance service expenses recovered under reinsurance contracts held. [Refer: Insurance contracts liability (asset); Reinsurance contracts held [member]]


disclosure: IFRS 17 105 a iii – Effective 2021-01-01




ifrs-full


IncreaseDecreaseThroughInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset


X duration, credit


Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)


The increase (decrease) in insurance contracts liability (asset) resulting from insurance acquisition cash flows. Insurance acquisition cash flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts that are directly attributable to the portfolio of insurance contracts to which the group belongs. Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts within the portfolio. [Refer: Insurance contracts liability (asset)]


disclosure: IFRS 17 105 a ii – Effective 2021-01-01




ifrs-full


IncreaseDecreaseThroughInsuranceFinanceIncomeOrExpensesInsuranceContractsLiabilityAsset


X duration, credit


Increase (decrease) through insurance finance income or expenses, insurance contracts liability (asset)


The increase (decrease) in insurance contracts liability (asset) resulting from insurance finance income or expenses. [Refer: Insurance contracts liability (asset); Insurance finance income (expenses)]


disclosure: IFRS 17 105 c – Effective 2021-01-01




ifrs-full


IncreaseDecreaseThroughInsuranceRevenueInsuranceContractsLiabilityAsset


X duration, credit


Increase (decrease) through insurance revenue, insurance contracts liability (asset)


The increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue. [Refer: Insurance contracts liability (asset); Insurance revenue]


disclosure: IFRS 17 103 a – Effective 2021-01-01




ifrs-full


IncreaseDecreaseThroughInsuranceRevenueInsuranceContractsLiabilityAssetAbstract


 


Increase (decrease) through insurance revenue, insurance contracts liability (asset) [abstract]


 


 




ifrs-full


IncreaseDecreaseThroughInsuranceRevenueNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedInsuranceContractsLiabilityAsset


X duration, credit


Increase (decrease) through insurance revenue not related to contracts that existed at transition date to which modified retrospective approach or fair value approach has been applied, insurance contracts liability (asset)


The increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue not related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19 of IFRS 17) or the fair value approach (as described in paragraphs C20-C24 of IFRS 17) has been applied. [Refer: Insurance contracts liability (asset); Insurance revenue]


disclosure: IFRS 17 114 c – Effective 2021-01-01




ifrs-full


IncreaseDecreaseThroughInsuranceRevenueRelatedToContractsThatExistedAtTransitionDateToWhichFairValueApproachHasBeenAppliedInsuranceContractsLiabilityAsset


X duration, credit


Increase (decrease) through insurance revenue related to contracts that existed at transition date to which fair value approach has been applied, insurance contracts liability (asset)


The increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue related to contracts that existed at the transition date to which the fair value approach (as described in paragraphs C20-C24 of IFRS 17) has been applied. [Refer: Insurance contracts liability (asset); Insurance revenue]


disclosure: IFRS 17 114 b – Effective 2021-01-01




ifrs-full


IncreaseDecreaseThroughInsuranceRevenueRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachHasBeenAppliedInsuranceContractsLiabilityAsset


X duration, credit


Increase (decrease) through insurance revenue related to contracts that existed at transition date to which modified retrospective approach has been applied, insurance contracts liability (asset)


The increase (decrease) in insurance contracts liability (asset) resulting from insurance revenue related to contracts that existed at the transition date to which the modified retrospective approach (as described in paragraphs C6-C19 of IFRS 17) has been applied. [Refer: Insurance contracts liability (asset); Insurance revenue]


disclosure: IFRS 17 114 a – Effective 2021-01-01




ifrs-full


IncreaseDecreaseThroughInsuranceServiceExpensesInsuranceContractsLiabilityAsset


X duration, credit


Increase (decrease) through insurance service expenses, insurance contracts liability (asset)


The increase (decrease) in insurance contracts liability (asset) resulting from insurance service expenses. [Refer: Insurance contracts liability (asset)]


disclosure: IFRS 17 103 b – Effective 2021-01-01




ifrs-full


IncreaseDecreaseThroughInsuranceServiceExpensesInsuranceContractsLiabilityAssetAbstract


 


Increase (decrease) through insurance service expenses, insurance contracts liability (asset) [abstract]


 


 




ifrs-full


IncreaseDecreaseThroughInsuranceServiceResultForReconciliationByComponentsInsuranceContractsLiabilityAssetAbstract


 


Increase (decrease) through insurance service result for reconciliation by components, insurance contracts liability (asset) [abstract]


 


 




ifrs-full


IncreaseDecreaseThroughInsuranceServiceResultForReconciliationByRemainingCoverageAndIncurredClaimsInsuranceContractsLiabilityAssetAbstract


 


Increase (decrease) through insurance service result for reconciliation by remaining coverage and incurred claims, insurance contracts liability (asset) [abstract]


 


 




ifrs-full


IncreaseDecreaseThroughInsuranceServiceResultInsuranceContractsLiabilityAsset


X duration, credit


Increase (decrease) through insurance service result, insurance contracts liability (asset)


The increase (decrease) in insurance contracts liability (asset) resulting from insurance service result. [Refer: Insurance contracts liability (asset); Insurance service result]


disclosure: IFRS 17 103 – Effective 2021-01-01, disclosure: IFRS 17 104 – Effective 2021-01-01




ifrs-full


IncreaseDecreaseThroughInvestmentComponentsExcludedFromInsuranceRevenueAndInsuranceServiceExpensesInsuranceContractsLiabilityAsset


X duration, credit


Increase (decrease) through investment components excluded from insurance revenue and insurance service expenses, insurance contracts liability (asset)


The increase (decrease) in insurance contracts liability (asset) resulting from investment components excluded from insurance revenue and insurance service expenses. [Refer: Description of approach used to determine investment components; Insurance contracts liability (asset)]


disclosure: IFRS 17 103 c – Effective 2021-01-01




ifrs-full


IncreaseDecreaseThroughLossOfControlOfSubsidiaryDeferredTaxLiabilityAsset


X duration, credit


Increase (decrease) through loss of control of subsidiary, deferred tax liability (asset)


The decrease in deferred tax liability (asset) resulting from the loss of control of a subsidiary. [Refer: Deferred tax liability (asset)]


common practice: IAS 12 81




ifrs-full


IncreaseDecreaseThroughModificationOfContractualCashFlowsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts


X duration, credit


Increase (decrease) through modification of contractual cash flows, exposure to credit risk on loan commitments and financial guarantee contracts


The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from the modification of contractual cash flows. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]


example: IFRS 7 35I b




ifrs-full


IncreaseDecreaseThroughModificationOfContractualCashFlowsFinancialAssets


X duration, debit


Increase (decrease) through modification of contractual cash flows, financial assets


The increase (decrease) in financial assets resulting from the modification of contractual cash flows. [Refer: Financial assets]


example: IFRS 7 35I b




ifrs-full


IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets


X duration, credit


Increase (decrease) through net exchange differences, allowance account for credit losses of financial assets


The increase (decrease) in an allowance account for credit losses of financial assets resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Allowance account for credit losses of financial assets]


common practice: IFRS 7 16 – Expiry date 2021-01-01




ifrs-full


IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets


X duration, debit


Increase (decrease) through net exchange differences, biological assets


The increase (decrease) in biological assets resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Biological assets]


disclosure: IAS 41 50 f




ifrs-full


IncreaseDecreaseThroughNetExchangeDifferencesDeferredAcquisitionCostsArisingFromInsuranceContracts


X duration, debit


Increase (decrease) through net exchange differences, deferred acquisition costs arising from insurance contracts


The increase (decrease) in deferred acquisition costs arising from insurance contracts resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Deferred acquisition costs arising from insurance contracts]


common practice: IFRS 4 37 e – Expiry date 2021-01-01




ifrs-full


IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset


X duration, credit


Increase (decrease) through net exchange differences, deferred tax liability (asset)


The increase (decrease) in deferred tax liability (asset) resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Deferred tax liability (asset)]


common practice: IAS 12 81




ifrs-full


IncreaseDecreaseThroughNetExchangeDifferencesGoodwill


X duration, debit


Increase (decrease) through net exchange differences, goodwill


The increase (decrease) in goodwill resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Goodwill]


disclosure: IFRS 3 B67 d vi




ifrs-full


IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill


X duration, debit


Increase (decrease) through net exchange differences, intangible assets and goodwill


The increase (decrease) in intangible assets and goodwill resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Intangible assets and goodwill]


common practice: IAS 38 118 e vii




ifrs-full


IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill


X duration, debit


Increase (decrease) through net exchange differences, intangible assets other than goodwill


The increase (decrease) in intangible assets other than goodwill resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Intangible assets other than goodwill]


disclosure: IAS 38 118 e vii




ifrs-full


IncreaseDecreaseThroughNetExchangeDifferencesInvestmentProperty


X duration, debit


Increase (decrease) through net exchange differences, investment property


The increase (decrease) in investment property resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Investment property]


disclosure: IAS 40 76 e, disclosure: IAS 40 79 d vi




ifrs-full


IncreaseDecreaseThroughNetExchangeDifferencesLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued


X duration, credit


Increase (decrease) through net exchange differences, liabilities under insurance contracts and reinsurance contracts issued


The change in insurance liabilities resulting from the net exchange differences that arise on the translation of the financial statements into a different presentation currency, and on the translation of a foreign operation into the presentation currency. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]


example: IFRS 4 IG37 f – Expiry date 2021-01-01, example: IFRS 4 37 e – Expiry date 2021-01-01




ifrs-full


IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions


X duration, credit


Increase (decrease) through net exchange differences, other provisions


The increase (decrease) in other provisions resulting from foreign currency exchange rate changes on provisions measured in a currency different from the entity’s presentation currency. [Refer: Other provisions]


common practice: IAS 37 84




ifrs-full


IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment


X duration, debit


Increase (decrease) through net exchange differences, property, plant and equipment


The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment]


disclosure: IAS 16 73 e viii




ifrs-full


IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue


X duration, debit


Increase (decrease) through net exchange differences, reimbursement rights, at fair value


The increase (decrease) in the fair value of reimbursement rights resulting from foreign currency exchange rate changes on plans measured in a currency that is different from the entity’s presentation currency. [Refer: At fair value [member]; Reimbursement rights, at fair value]


disclosure: IAS 19 141 e




ifrs-full


IncreaseDecreaseThroughNetExchangeDifferencesReinsuranceAssets


X duration, debit


Increase (decrease) through net exchange differences, reinsurance assets


The increase (decrease) in reinsurance assets resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Reinsurance assets]


common practice: IFRS 4 37 e – Expiry date 2021-01-01




ifrs-full


IncreaseDecreaseThroughNewTransactionsAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised


X duration


Increase (decrease) through new transactions, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss


The increase (decrease) in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss resulting from new transactions. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Financial instruments, class [member]]


example: IFRS 7 IG14, example: IFRS 7 28 b




ifrs-full


IncreaseDecreaseThroughObtainingOrLosingControlOfSubsidiariesOrOtherBusinessesLiabilitiesArisingFromFinancingActivities


X duration, credit


Increase (decrease) through obtaining or losing control of subsidiaries or other businesses, liabilities arising from financing activities


The increase (decrease) in liabilities arising from financing activities resulting from obtaining or losing control of subsidiaries or other businesses. [Refer: Liabilities arising from financing activities; Subsidiaries [member]]


disclosure: IAS 7 44B b




ifrs-full


IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets


X duration, credit


Increase (decrease) through other changes, allowance account for credit losses of financial assets


The increase (decrease) in allowance account for credit losses of financial assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Allowance account for credit losses of financial assets]


common practice: IFRS 7 16 – Expiry date 2021-01-01




ifrs-full


IncreaseDecreaseThroughOtherChangesDeferredAcquisitionCostsArisingFromInsuranceContracts


X duration, debit


Increase (decrease) through other changes, deferred acquisition costs arising from insurance contracts


The increase (decrease) in deferred acquisition costs arising from insurance contracts resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Deferred acquisition costs arising from insurance contracts]


example: IFRS 4 IG39 e – Expiry date 2021-01-01, example: IFRS 4 37 e – Expiry date 2021-01-01




ifrs-full


IncreaseDecreaseThroughOtherChangesIntangibleAssetsAndGoodwill


X duration, debit


Increase (decrease) through other changes, intangible assets and goodwill


The increase (decrease) in intangible assets and goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets and goodwill]


common practice: IAS 38 118 e viii




ifrs-full


IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill


X duration, debit


Increase (decrease) through other changes, intangible assets other than goodwill


The increase (decrease) in intangible assets other than goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill]


disclosure: IAS 38 118 e viii




ifrs-full


IncreaseDecreaseThroughOtherChangesInvestmentProperty


X duration, debit


Increase (decrease) through other changes, investment property


The increase (decrease) in investment property resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Investment property]


disclosure: IAS 40 79 d viii, disclosure: IAS 40 76 g




ifrs-full


IncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities


X duration, credit


Increase (decrease) through other changes, liabilities arising from financing activities


The increase (decrease) in liabilities arising from financing activities resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Liabilities arising from financing activities]


disclosure: IAS 7 44B e




ifrs-full


IncreaseDecreaseThroughOtherChangesLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued


X duration, credit


Increase (decrease) through other changes, liabilities under insurance contracts and reinsurance contracts issued


The increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]


example: IFRS 4 IG37 – Expiry date 2021-01-01, example: IFRS 4 37 e – Expiry date 2021-01-01




ifrs-full


IncreaseDecreaseThroughOtherChangesNetDefinedBenefitLiabilityAsset


X duration, credit


Increase (decrease) through other changes, net defined benefit liability (asset)


The increase (decrease) in the net defined benefit liability (asset) resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Net defined benefit liability (asset)]


common practice: IAS 19 141




ifrs-full


IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment


X duration, debit


Increase (decrease) through other changes, property, plant and equipment


The increase (decrease) in property, plant and equipment resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]


disclosure: IAS 16 73 e ix




ifrs-full


IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalances


X duration, credit


Increase (decrease) through other changes, regulatory deferral account credit balances


The increase (decrease) in regulatory deferral account credit balances resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Regulatory deferral account credit balances]


example: IFRS 14 33 a iii




ifrs-full


IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalancesAbstract


 


Increase (decrease) through other changes, regulatory deferral account credit balances [abstract]


 


 




ifrs-full


IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalances


X duration, debit


Increase (decrease) through other changes, regulatory deferral account debit balances


The increase (decrease) in regulatory deferral account debit balances resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Regulatory deferral account debit balances]


example: IFRS 14 33 a iii




ifrs-full


IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountDebitBalancesAbstract


 


Increase (decrease) through other changes, regulatory deferral account debit balances [abstract]


 


 




ifrs-full


IncreaseDecreaseThroughOtherChangesReinsuranceAssets


X duration, debit


Increase (decrease) through other changes, reinsurance assets


The increase (decrease) in reinsurance assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Reinsurance assets]


common practice: IFRS 4 37 e – Expiry date 2021-01-01




ifrs-full


IncreaseDecreaseThroughOtherContributionsByOwners


X duration, credit


Increase through other contributions by owners, equity


The increase in equity through other contributions by owners that the entity does not separately disclose in the same statement or note.


disclosure: IAS 1 106 d iii




ifrs-full


IncreaseDecreaseThroughOtherDistributionsToOwners


X duration, debit


Decrease through other distributions to owners, equity


The decrease in equity through distributions to owners that the entity does not separately disclose in the same statement or note.


disclosure: IAS 1 106 d iii




ifrs-full


IncreaseDecreaseThroughOtherMovementsExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts


X duration, credit


Increase (decrease) through other movements, exposure to credit risk on loan commitments and financial guarantee contracts


The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from other movements. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]


example: IFRS 7 IG20B, example: IFRS 7 35H, example: IFRS 7 35I




ifrs-full


IncreaseDecreaseThroughOtherMovementsFinancialAssets


X duration, debit


Increase (decrease) through other movements, financial assets


The increase (decrease) in financial assets resulting from other movements. [Refer: Financial assets]


example: IFRS 7 IG20B, example: IFRS 7 35H, example: IFRS 7 35I




ifrs-full


IncreaseDecreaseThroughPremiumsPaidForReinsuranceContractsHeldInsuranceContractsLiabilityAsset


X duration, credit


Increase (decrease) through premiums paid for reinsurance contracts held, insurance contracts liability (asset)


The increase (decrease) in insurance contracts liability (asset) resulting from premiums paid for reinsurance contracts held. [Refer: Insurance contracts liability (asset); Reinsurance contracts held [member]]


disclosure: IFRS 17 105 a i – Effective 2021-01-01




ifrs-full


IncreaseDecreaseThroughPremiumsReceivedForInsuranceContractsIssuedInsuranceContractsLiabilityAsset


X duration, credit


Increase (decrease) through premiums received for insurance contracts issued, insurance contracts liability (asset)


The increase (decrease) in insurance contracts liability (asset) resulting from premiums received for insurance contracts issued. [Refer: Insurance contracts liability (asset)]


disclosure: IFRS 17 105 a i – Effective 2021-01-01




ifrs-full


IncreaseDecreaseThroughReclassificationAdjustmentsInPeriodReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenApplied


X duration, credit


Increase (decrease) through reclassification adjustments in period, reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied


The increase (decrease) in the reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied resulting from reclassification adjustments in the period. [Refer: Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied]


example: IFRS 17 116 – Effective 2021-01-01




ifrs-full


IncreaseDecreaseThroughRecognitionOfContractualServiceMarginInProfitOrLossToReflectTransferOfServicesInsuranceContractsLiabilityAsset


X duration, credit


Increase (decrease) through recognition of contractual service margin in profit or loss to reflect transfer of services, insurance contracts liability (asset)


The increase (decrease) in insurance contracts liability (asset) resulting from recognition of the contractual service margin in profit or loss to reflect the transfer of services. [Refer: Insurance contracts liability (asset); Contractual service margin [member]]


disclosure: IFRS 17 104 b i – Effective 2021-01-01




ifrs-full


IncreaseDecreaseThroughShadowAccountingDeferredAcquisitionCostsArisingFromInsuranceContracts


X duration, debit


Increase (decrease) through shadow accounting, deferred acquisition costs arising from insurance contracts


The increase (decrease) in deferred acquisition costs arising from insurance contracts that result from shadow accounting. Shadow accounting is a practice with the following two features: (a) a recognised but unrealised gain or loss on an asset affects the measurement of the insurance liability in the same way that a realised gain or loss does; and (b) if unrealised gains or losses on an asset are recognised directly in equity, the resulting change in the carrying amount of the insurance liability is also recognised in equity. [Refer: Deferred acquisition costs arising from insurance contracts]


common practice: IFRS 4 37 e – Expiry date 2021-01-01




ifrs-full


IncreaseDecreaseThroughSharebasedPaymentTransactions


X duration, credit


Increase (decrease) through share-based payment transactions, equity


The increase (decrease) in equity resulting from share-based payment transactions. [Refer: Equity]


disclosure: IAS 1 106 d iii




ifrs-full


IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions


X duration, credit


Increase through adjustments arising from passage of time, other provisions


The increase in other provisions through adjustments arising from the passage of time. [Refer: Other provisions]


disclosure: IAS 37 84 e




ifrs-full


IncreaseDecreaseThroughTransactionsWithOwners


X duration, credit


Increase (decrease) through transactions with owners, equity


The increase (decrease) in equity resulting from transactions with owners.


common practice: IAS 1 106 d




ifrs-full


IncreaseDecreaseThroughTransferBetweenRevaluationReserveAndRetainedEarnings


X duration, credit


Increase (decrease) through transfer between revaluation surplus and retained earnings, equity


The increase (decrease) in equity resulting from transfers between a revaluation surplus and retained earnings. [Refer: Retained earnings; Revaluation surplus]


common practice: IAS 1 106 d




ifrs-full


IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets


X duration, debit


Increase (decrease) through other changes, biological assets


The increase (decrease) in biological assets resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Biological assets]


disclosure: IAS 41 50 g




ifrs-full


IncreaseDecreaseThroughTransfersAndOtherChangesEquity


X duration, credit


Increase (decrease) through other changes, equity


The increase (decrease) in equity resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Equity]


disclosure: IAS 1 106 d




ifrs-full


IncreaseDecreaseThroughTransfersAndOtherChangesGoodwill


X duration, debit


Increase (decrease) through other changes, goodwill


The increase (decrease) in goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Goodwill]


disclosure: IFRS 3 B67 d vii




ifrs-full


IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsAndGoodwill


X duration, debit


Increase (decrease) through transfers and other changes, intangible assets and goodwill


The increase (decrease) in intangible assets and goodwill resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets and goodwill]


common practice: IAS 38 118 e




ifrs-full


IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsAndGoodwillAbstract


 


Increase (decrease) through transfers and other changes, intangible assets and goodwill [abstract]


 


 




ifrs-full


IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsOtherThanGoodwill


X duration, debit


Increase (decrease) through transfers and other changes, intangible assets other than goodwill


The increase (decrease) in intangible assets other than goodwill resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill]


common practice: IAS 38 118 e




ifrs-full


IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsOtherThanGoodwillAbstract


 


Increase (decrease) through transfers and other changes, intangible assets other than goodwill [abstract]


 


 




ifrs-full


IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions


X duration, credit


Increase (decrease) through transfers and other changes, other provisions


The increase (decrease) in other provisions resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Other provisions]


common practice: IAS 37 84




ifrs-full


IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment


X duration, debit


Increase (decrease) through transfers and other changes, property, plant and equipment


The increase (decrease) in property, plant and equipment resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]


common practice: IAS 16 73 e




ifrs-full


IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipmentAbstract


 


Increase (decrease) through transfers and other changes, property, plant and equipment [abstract]


 


 




ifrs-full


IncreaseDecreaseThroughTransfersExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts


X duration, credit


Increase (decrease) through transfers, exposure to credit risk on loan commitments and financial guarantee contracts


The increase (decrease) in exposure to credit risk on loan commitments and financial guarantee contracts resulting from transfers. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]


example: IFRS 7 IG20B, example: IFRS 7 35I d, example: IFRS 7 35H




ifrs-full


IncreaseDecreaseThroughTransfersFinancialAssets


X duration, debit


Increase (decrease) through transfers, financial assets


The increase (decrease) in financial assets resulting from transfers. [Refer: Financial assets]


example: IFRS 7 IG20B, example: IFRS 7 35I d, example: IFRS 7 35H




ifrs-full


IncreaseDecreaseThroughTransfersFromConstructionInProgressPropertyPlantAndEquipment


X duration, debit


Increase (decrease) through transfers from construction in progress, property, plant and equipment


The increase (decrease) in property, plant and equipment resulting from transfers from construction in progress. [Refer: Property, plant and equipment; Construction in progress]


common practice: IAS 16 73 e




ifrs-full


IncreaseDecreaseThroughTransfersFromToInvestmentPropertyPropertyPlantAndEquipment


X duration, debit


Increase (decrease) through transfers from (to) investment property, property, plant and equipment


The increase (decrease) in property, plant and equipment resulting from transfers from (to) investment property. [Refer: Property, plant and equipment; Investment property]


common practice: IAS 16 73 e




ifrs-full


IncreaseDecreaseThroughTransfersIntangibleAssetsAndGoodwill


X duration, debit


Increase (decrease) through transfers, intangible assets and goodwill


The increase (decrease) in intangible assets and goodwill resulting from transfers. [Refer: Intangible assets and goodwill]


common practice: IAS 38 118 e




ifrs-full


IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill


X duration, debit


Increase (decrease) through transfers, intangible assets other than goodwill


The increase (decrease) in intangible assets other than goodwill resulting from transfers. [Refer: Intangible assets other than goodwill]


common practice: IAS 38 118 e




ifrs-full


IncreaseDecreaseThroughTransfersLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued


X duration, credit


Increase (decrease) through transfers, liabilities under insurance contracts and reinsurance contracts issued


The increase (decrease) in liabilities under insurance contracts and reinsurance contracts issued resulting from acquisitions from, or transfers to, other insurers. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]


example: IFRS 4 IG37 e – Expiry date 2021-01-01, example: IFRS 4 37 e – Expiry date 2021-01-01




ifrs-full


IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment


X duration, debit


Increase (decrease) through transfers, property, plant and equipment


The increase (decrease) in property, plant and equipment resulting from transfers. [Refer: Property, plant and equipment]


common practice: IAS 16 73 e




ifrs-full


IncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountCreditBalances


X duration, credit


Increase (decrease) through transfers to disposal groups, regulatory deferral account credit balances


The increase (decrease) in regulatory deferral account credit balances resulting from transfers to disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account credit balances]


example: IFRS 14 IE5, example: IFRS 14 33 a iii




ifrs-full


IncreaseDecreaseThroughTransfersToDisposalGroupsRegulatoryDeferralAccountDebitBalances


X duration, debit


Increase (decrease) through transfers to disposal groups, regulatory deferral account debit balances


The increase (decrease) in regulatory deferral account debit balances resulting from transfers to disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account debit balances]


example: IFRS 14 IE5, example: IFRS 14 33 a iii




ifrs-full


IncreaseDecreaseThroughTransferToStatutoryReserve


X duration, credit


Increase (decrease) through transfer to statutory reserve, equity


The increase (decrease) in equity resulting from transfers to a statutory reserve. [Refer: Statutory reserve]


common practice: IAS 1 106 d




ifrs-full


IncreaseDecreaseThroughTreasuryShareTransactions


X duration, credit


Increase (decrease) through treasury share transactions, equity


The increase (decrease) in equity resulting from treasury share transactions. [Refer: Equity; Treasury shares]


disclosure: IAS 1 106 d




ifrs-full


IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsAssets


X duration, debit


Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, assets


The amount of increase in the fair value measurement of assets due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.


disclosure: IFRS 13 93 h ii




ifrs-full


IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstruments


X duration, credit


Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, entity’s own equity instruments


The amount of increase in the fair value measurement of the entity’s own equity instruments due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.


disclosure: IFRS 13 93 h ii




ifrs-full


IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsLiabilities


X duration, credit


Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, liabilities


The amount of increase in the fair value measurement of liabilities due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions.


disclosure: IFRS 13 93 h ii




ifrs-full


IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxAssets


X duration


Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, assets


The amount of increase in the fair value measurement of assets, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]


common practice: IFRS 13 93 h ii




ifrs-full


IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments


X duration


Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, entity’s own equity instruments


The amount of increase in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]


common practice: IFRS 13 93 h ii




ifrs-full


IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities


X duration


Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, after tax, liabilities


The amount of increase in the fair value measurement of liabilities, recognised in other comprehensive income after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]


common practice: IFRS 13 93 h ii




ifrs-full


IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxAssets


X duration


Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, assets


The amount of increase in the fair value measurement of assets, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]


common practice: IFRS 13 93 h ii




ifrs-full


IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxEntitysOwnEquityInstruments


X duration


Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, entity’s own equity instruments


The amount of increase in the fair value measurement of the entity’s own equity instruments, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]


common practice: IFRS 13 93 h ii




ifrs-full


IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities


X duration


Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in other comprehensive income, before tax, liabilities


The amount of increase in the fair value measurement of liabilities, recognised in other comprehensive income before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]


common practice: IFRS 13 93 h ii




ifrs-full


IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxAssets


X duration


Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, assets


The amount of increase in the fair value measurement of assets, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]


common practice: IFRS 13 93 h ii




ifrs-full


IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments


X duration


Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, entity’s own equity instruments


The amount of increase in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]


common practice: IFRS 13 93 h ii




ifrs-full


IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxLiabilities


X duration


Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, after tax, liabilities


The amount of increase in the fair value measurement of liabilities, recognised in profit or loss after tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]


common practice: IFRS 13 93 h ii




ifrs-full


IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxAssets


X duration


Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, assets


The amount of increase in the fair value measurement of assets, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]


common practice: IFRS 13 93 h ii




ifrs-full


IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments


X duration


Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, entity’s own equity instruments


The amount of increase in the fair value measurement of the entity’s own equity instruments, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]


common practice: IFRS 13 93 h ii




ifrs-full


IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxLiabilities


X duration


Increase in fair value measurement due to change in multiple unobservable inputs to reflect reasonably possible alternative assumptions, recognised in profit or loss, before tax, liabilities


The amount of increase in the fair value measurement of liabilities, recognised in profit or loss before tax, due to a change in multiple unobservable inputs to reflect reasonably possible alternative assumptions. [Refer: Tax income (expense)]


common practice: IFRS 13 93 h ii




ifrs-full


IncreaseThroughAdjustmentsArisingFromPassageOfTimeContingentLiabilitiesRecognisedInBusinessCombination


X duration, credit


Increase through adjustments arising from passage of time, contingent liabilities recognised in business combination


The increase in contingent liabilities recognised in a business combination through adjustments arising from the passage of time. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]]


disclosure: IFRS 3 B67 c




ifrs-full


IncreaseThroughBusinessCombinationsContractAssets


X duration, debit


Increase through business combinations, contract assets


The increase in contract assets resulting from business combinations. [Refer: Business combinations [member]; Contract assets]


example: IFRS 15 118 a




ifrs-full


IncreaseThroughBusinessCombinationsContractLiabilities


X duration, credit


Increase through business combinations, contract liabilities


The increase in contract liabilities resulting from business combinations. [Refer: Business combinations [member]; Contract liabilities]


example: IFRS 15 118 a




ifrs-full


IncreaseThroughItemsAcquiredInBusinessCombinationRegulatoryDeferralAccountDebitBalances


X duration, debit


Increase through items acquired in business combination, regulatory deferral account debit balances


The increase in regulatory deferral account debit balances resulting from items acquired in a business combination. [Refer: Business combinations [member]; Regulatory deferral account debit balances]


example: IFRS 14 33 a iii




ifrs-full


IncreaseThroughItemsAssumedInBusinessCombinationRegulatoryDeferralAccountCreditBalances


X duration, credit


Increase through items assumed in business combination, regulatory deferral account credit balances


The increase in regulatory deferral account credit balances resulting from items assumed in a business combination. [Refer: Business combinations [member]; Regulatory deferral account credit balances]


example: IFRS 14 33 a iii




ifrs-full


IncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivities


X duration, credit


Increase through new leases, liabilities arising from financing activities


The increase in liabilities arising from financing activities resulting from new leases. [Refer: Liabilities arising from financing activities]


example: IAS 7 A Statement of cash flows for an entity other than a financial institution, example: IAS 7 44B




ifrs-full


IncreaseThroughOriginationOrPurchaseExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts


X duration, credit


Increase through origination or purchase, exposure to credit risk on loan commitments and financial guarantee contracts


The increase in exposure to credit risk on loan commitments and financial guarantee contracts resulting from origination or purchase. [Refer: Exposure to credit risk on loan commitments and financial guarantee contracts]


example: IFRS 7 IG20B, example: IFRS 7 35I a, example: IFRS 7 35H




ifrs-full


IncreaseThroughOriginationOrPurchaseFinancialAssets


X duration, debit


Increase through origination or purchase, financial assets


The increase in financial assets resulting from origination or purchase. [Refer: Financial assets]


example: IFRS 7 IG20B, example: IFRS 7 35I a, example: IFRS 7 35H




ifrs-full


IncrementalFairValueGrantedModifiedSharebasedPaymentArrangements


X duration


Incremental fair value granted, modified share-based payment arrangements


The difference, for modified share-based payment arrangements, between the fair value of the modified equity instrument and that of the original equity instrument, both estimated as at the date of the modification. [Refer: Share-based payment arrangements [member]]


disclosure: IFRS 2 47 c ii




ifrs-full


IndemnificationAssetsRecognisedAsOfAcquisitionDate


X instant, debit


Indemnification assets recognised as of acquisition date


The amount recognised as of the acquisition date for indemnification assets acquired in a business combination. [Refer: Business combinations [member]]


disclosure: IFRS 3 B64 g i




ifrs-full


IndicationOfHowFrequentlyHedgingRelationshipsAreDiscontinuedAndRestarted


text


Indication of how frequently hedging relationships are discontinued and restarted


The description of an indication of how frequently the hedging relationships are discontinued and restarted.


disclosure: IFRS 7 23C b iii




ifrs-full


IndicationOfOtherFormsOfGovernmentAssistanceWithDirectBenefitsForEntity


text


Indication of other forms of government assistance with direct benefits for entity


The description of an indication of forms of government assistance from which the entity has directly benefited, other than government grants recognised in the financial statements. [Refer: Government grants]


disclosure: IAS 20 39 b




ifrs-full


IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilities


text


Indication of uncertainties of amount or timing of outflows, contingent liabilities


The description of an indication of the uncertainties relating to the amount or timing of any outflow of economic benefits for contingent liabilities. [Refer: Contingent liabilities [member]]


disclosure: IAS 37 86 b




ifrs-full


IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilitiesInBusinessCombination


text


Indication of uncertainties of amount or timing of outflows, contingent liabilities in business combination


The description of an indication of the uncertainties relating to the amount or timing of any outflow of economic benefits for contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]]


disclosure: IFRS 3 B67 c, disclosure: IFRS 3 B64 j, disclosure: IFRS 3 B64 j i




ifrs-full


IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsOtherProvisions


text


Indication of uncertainties of amount or timing of outflows, other provisions


The description of an indication of the uncertainties relating to the amount or timing of outflows of economic benefits for other provisions. [Refer: Other provisions]


disclosure: IAS 37 85 b




ifrs-full


IndividualAssetsOrCashgeneratingUnitsAxis


axis


Individual assets or cash-generating units [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IAS 36 130




ifrs-full


IndividualAssetsOrCashgeneratingUnitsMember


member


Individual assets or cash-generating units [member]


This member stands for individual assets or cash-generating units. [Refer: Cash-generating units [member]]


disclosure: IAS 36 130




ifrs-full


IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis


axis


Cash-generating units [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IAS 36 134




ifrs-full


IndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesMember


member


Cash-generating units [member]


This member stands for the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.


disclosure: IAS 36 134




ifrs-full


IndividuallyInsignificantCounterpartiesMember


member


Individually insignificant counterparties [member]


This member stands for individually insignificant parties to the transaction other than the entity.


disclosure: IFRS 7 B52




ifrs-full


InflowsOfCashFromInvestingActivities


X duration, debit


Inflows of cash from investing activities


The cash inflow from investing activities.


common practice: IAS 7 16




ifrs-full


InformationAboutCollateralHeldAsSecurityAndOtherCreditEnhancementsForCreditimpairedFinancialAssetsExplanatory


text block


Information about collateral held as security and other credit enhancements for credit-impaired financial assets [text block]


The disclosure of information about the collateral held as security and other credit enhancements (for example, quantification of the extent to which collateral and other credit enhancements mitigate credit risk) for financial assets that are credit-impaired at the reporting date.


disclosure: IFRS 7 35K c




ifrs-full


InformationAboutConsequencesOfNoncomplianceWithExternallyImposedCapitalRequirements


text


Information about consequences of non-compliance with externally imposed capital requirements


Information about the consequences of non-compliance with externally imposed capital requirements. [Refer: Capital requirements [member]]


disclosure: IAS 1 135 e




ifrs-full


InformationAboutContingentAssetsThatDisclosureIsNotPracticable


text


Information about contingent assets that disclosure is not practicable


Information about the fact that the disclosure of information related to possible assets that arise from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within control of the entity is not practicable.


disclosure: IAS 37 91




ifrs-full


InformationAboutContingentLiabilitiesThatDisclosureIsNotPracticable


text


Information about contingent liabilities that disclosure is not practicable


Information about the fact that the disclosure of information related to contingent liabilities is not practicable. [Refer: Contingent liabilities [member]]


disclosure: IAS 37 91




ifrs-full


InformationAboutCreditQualityOfNeitherPastDueNorImpairedFinancialAssets


text block


Information about credit quality of neither past due nor impaired financial assets [text block]


The disclosure of information about the credit quality of financial assets that are neither past due (a counterparty has failed to make a payment when contractually due) nor impaired. [Refer: Financial assets]


disclosure: IFRS 7 36 c – Expiry date 2021-01-01




ifrs-full


InformationAboutCreditQualityOfReinsuranceContractsHeldThatAreAssets


text


Information about credit quality of reinsurance contracts held that are assets


Information about the credit quality of reinsurance contracts held by the entity that are assets. [Refer: Reinsurance contracts held [member]]


disclosure: IFRS 17 131 b – Effective 2021-01-01




ifrs-full


InformationAboutCreditRiskExposureInherentInFinancialAssetsDescribedInParagraph39EaOfIFRS4


text


Information about credit risk exposure inherent in financial assets described in paragraph 39E(a) of IFRS 4


Information about the credit risk exposure, including significant credit risk concentrations, inherent in the financial assets described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]


disclosure: IFRS 4 39G – Expiry date 2021-01-01




ifrs-full


InformationAboutEffectOfRegulatoryFrameworksInWhichEntityOperates


text


Information about effect of regulatory frameworks in which entity operates


Information about the effect of the regulatory frameworks in which the entity operates.


disclosure: IFRS 17 126 – Effective 2021-01-01




ifrs-full


InformationAboutEntitysDefinitionsOfDefault


text


Information about entity’s definitions of default


Information about an entity’s definitions of default, including the reasons for selecting those definitions.


disclosure: IFRS 7 35F b




ifrs-full


InformationAboutExposureArisingFromLeasesNotYetCommencedToWhichLesseeIsCommitted


text


Information about exposure arising from leases not yet commenced to which lessee is committed


Information about the lessee’s exposure arising from leases not yet commenced to which the lessee is committed.


example: IFRS 16 59 b iv




ifrs-full


InformationAboutExposuresToMarketRiskArisingFromEmbeddedDerivativesContainedInHostInsuranceContract


text


Information about exposures to market risk arising from embedded derivatives contained in host insurance contract


Information about exposures to market risk arising from embedded derivatives contained in a host insurance contract if the insurer is not required to, and does not, measure the embedded derivatives at fair value. [Refer: Derivatives [member]; Market risk [member]; At fair value [member]]


disclosure: IFRS 4 39 e – Expiry date 2021-01-01




ifrs-full


InformationAboutGroupsOrPortfoliosOfFinancialInstrumentsWithParticularFeaturesThatCouldAffectLargePortionOfThatGroup


text


Information about groups or portfolios of financial instruments with particular features that could affect large portion of that group


Information about groups or portfolios of financial instruments with particular features that could affect a large portion of that group, such as concentration to particular risks.


disclosure: IFRS 7 B8H




ifrs-full


InformationAboutHowDesignatedRiskComponentRelatesToHedgedItemInItsEntiretyExplanatory


text block


Information about how designated risk component relates to hedged item in its entirety [text block]


The disclosure of information about how the designated risk component relates to the hedged item in its entirety. [Refer: Hedged items [member]]


disclosure: IFRS 7 22C b




ifrs-full


InformationAboutHowEntityDeterminedRiskComponentDesignatedAsHedgedItemExplanatory


text block


Information about how entity determined risk component designated as hedged item [text block]


The disclosure of information about how the entity determined the risk component designated as the hedged item (including a description of the nature of the relationship between the risk component and the item as a whole). [Refer: Hedged items [member]]


disclosure: IFRS 7 22C a




ifrs-full


InformationAboutHowExpectedCashOutflowOnRedemptionOrRepurchaseWasDetermined


text


Information about how expected cash outflow on redemption or repurchase was determined


Information about how the expected cash outflow on redemption or repurchase of puttable financial instruments classified as equity was determined. [Refer: Expected cash outflow on redemption or repurchase of puttable financial instruments]


disclosure: IAS 1 136A d




ifrs-full


InformationAboutHowExpectedVolatilityWasDeterminedShareOptionsGranted


text


Information about how expected volatility was determined, share options granted


Information about how the expected volatility used for pricing share options granted was determined, including an explanation of the extent to which expected volatility was based on historical volatility.


disclosure: IFRS 2 47 a ii




ifrs-full


InformationAboutHowFairValueWasMeasuredShareOptionsGranted


text


Information about how fair value was measured, share options granted


Information on how the fair value of share options granted was measured.


disclosure: IFRS 2 47 a




ifrs-full


InformationAboutHowFairWasDeterminedIfNotOnBasisOfObservableMarketOtherEquityInstrumentsGranted


text


Information about how fair was determined if not on basis of observable market, other equity instruments granted


Information about how the fair value was determined for other equity instruments granted (ie other than share options) if it was not measured on the basis of an observable market price.


disclosure: IFRS 2 47 b i




ifrs-full


InformationAboutHowLessorManagesRiskAssociatedWithRightsItRetainsInUnderlyingAssets


text


Information about how lessor manages risk associated with rights it retains in underlying assets


Information about how the lessor manages the risk associated with the rights it retains in underlying assets.


disclosure: IFRS 16 92 b




ifrs-full


InformationAboutHowMaximumExposureToLossFromInterestsInStructuredEntitiesIsDetermined


text


Information about how maximum exposure to loss from interests in structured entities is determined


Information about how the amount that best represents the entity’s maximum exposure to loss from its interests in structured entities is determined. [Refer: Maximum exposure to loss from interests in structured entities]


disclosure: IFRS 12 29 c




ifrs-full


InformationAboutHowMaximumExposureToLossIsDetermined


text


Information about how maximum exposure to loss from continuing involvement is determined


Information about how the amount of the entity’s maximum exposure to loss from its continuing involvement in derecognised financial assets is determined. [Refer: Maximum exposure to loss from continuing involvement; Financial assets]


disclosure: IFRS 7 42E c




ifrs-full


InformationAboutLesseesExposureArisingFromExtensionOptionsAndTerminationOptions


text


Information about lessee’s exposure arising from extension options and termination options


Information about the lessee’s exposure arising from extension options and termination options.


example: IFRS 16 59 b ii




ifrs-full


InformationAboutLesseesExposureArisingFromResidualValueGuarantees


text


Information about lessee’s exposure arising from residual value guarantees


Information about the lessee’s exposure arising from residual value guarantees. Residual value guarantee is a guarantee made to a lessor by a party unrelated to the lessor that the value (or part of the value) of an underlying asset at the end of a lease will be at least a specified amount.


example: IFRS 16 59 b iii




ifrs-full


InformationAboutLesseesExposureArisingFromVariableLeasePayments


text


Information about lessee’s exposure arising from variable lease payments


Information about the lessee’s exposure arising from variable lease payments. Variable lease payments are the portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date, other than the passage of time.


example: IFRS 16 59 b i




ifrs-full


InformationAboutMajorCustomers


text


Information about major customers


Information about the entity’s major customers and the extent of the entity’s reliance on them.


disclosure: IFRS 8 34




ifrs-full


InformationAboutMarketForFinancialInstruments


text


Information about market for financial instruments


Information about the market for financial instruments for which disclosures of fair value are not required. [Refer: Financial instruments, class [member]]


disclosure: IFRS 7 30 c – Expiry date 2021-01-01




ifrs-full


InformationAboutNatureOfLesseesLeasingActivities


text


Information about nature of lessee’s leasing activities


Information about the nature of the lessee’s leasing activities.


example: IFRS 16 59 a




ifrs-full


InformationAboutNatureOfLessorsLeasingActivities


text


Information about nature of lessor’s leasing activities


Information about the nature of the lessor’s leasing activities.


disclosure: IFRS 16 92 a




ifrs-full


InformationAboutObjectivesPoliciesAndProcessesForManagingEntitysObligationToRepurchaseOrRedeemPuttableFinancialInstruments


text


Information about objectives, policies and processes for managing entity’s obligation to repurchase or redeem puttable financial instruments


Information about the entity’s objectives, policies, and processes for managing its obligation to repurchase or redeem puttable financial instruments classified as equity instruments when required to do so by the instrument holders, including any changes from the previous period. [Refer: Financial instruments, class [member]]


disclosure: IAS 1 136A b




ifrs-full


InformationAboutPotentialExposureToFutureCashOutflowsNotReflectedInMeasurementOfLeaseLiability


text


Information about potential exposure to future cash outflows not reflected in measurement of lease liability


Information about the lessee’s potential exposure to future cash outflows that are not reflected in the measurement of the lease liability. [Refer: Lease liabilities]


example: IFRS 16 59 b




ifrs-full


InformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatory


text block


Information about relationship between disclosure of disaggregated revenue from contracts with customers and revenue information for reportable segments [text block]


The disclosure of information about the relationship between the disclosure of disaggregated revenue from contracts with customers and revenue information for reportable segments. [Refer: Reportable segments [member]; Revenue from contracts with customers]


disclosure: IFRS 15 115




ifrs-full


InformationAboutRestrictionsOrCovenantsImposedByLeasesOnLessee


text


Information about restrictions or covenants imposed by leases on lessee


Information about the restrictions or covenants imposed by leases on the lessee.


example: IFRS 16 59 c




ifrs-full


InformationAboutRiskManagementStrategyForRightsThatLessorRetainsInUnderlyingAssets


text


Information about risk management strategy for rights that lessor retains in underlying assets


Information about the risk management strategy for the rights that the lessor retains in underlying assets, including any means by which the lessor reduces that risk.


disclosure: IFRS 16 92 b




ifrs-full


InformationAboutSaleAndLeasebackTransactions


text


Information about sale and leaseback transactions


Information about the sale and leaseback transactions.


example: IFRS 16 59 d




ifrs-full


InformationAboutSignificantJudgementsAndAssumptionsMadeInDeterminingThatEntityIsInvestmentEntity


text


Information about significant judgements and assumptions made in determining that entity is investment entity


Information about significant judgements and assumptions made in determining that the entity is an investment entity. [Refer: Disclosure of investment entities [text block]]


disclosure: IFRS 12 9A




ifrs-full


InformationAboutUltimateRiskManagementStrategyInRelationToHedgingRelationshipsThatEntityFrequentlyResets


text


Information about ultimate risk management strategy in relation to hedging relationships that entity frequently resets


Information about the ultimate risk management strategy in relation to hedging relationships that the entity frequently resets.


disclosure: IFRS 7 23C b i




ifrs-full


InformationAboutWhereUserOfFinancialStatementsCanObtainAnyPubliclyAvailableIFRS9InformationThatIsNotProvidedInConsolidatedFinancialStatements


text


Information about where user of financial statements can obtain any publicly available IFRS 9 information that is not provided in consolidated financial statements


Information about where a user of financial statements can obtain any publicly available IFRS 9 information that relates to an entity within the group that is not provided in the consolidated financial statements for the relevant reporting period.


disclosure: IFRS 4 39H – Expiry date 2021-01-01




ifrs-full


InformationAboutWhetherAndHowEntityIntendsToDisposeOfFinancialInstruments


text


Information about whether and how entity intends to dispose of financial instruments


Information about whether and how the entity intends to dispose of financial instruments for which disclosures of fair value are not required. [Refer: Financial instruments, class [member]]


disclosure: IFRS 7 30 d – Expiry date 2021-01-01




ifrs-full


InformationHowFairValueWasMeasuredOtherEquityInstrumentsGranted


text


Information how fair value was measured, other equity instruments granted


Information about how the weighted average fair value at the measurement date of other equity instruments granted (ie other than share options) was measured.


disclosure: IFRS 2 47 b




ifrs-full


InformationOnEntitysWriteoffPolicy


text


Information on entity’s write-off policy


Information on an entity’s write-off policy, including the indicators that there is no reasonable expectation of recovery and information about the policy for financial assets that are written-off but are still subject to enforcement activity.


disclosure: IFRS 7 35F e




ifrs-full


InformationOnHowEntityAppliedClassificationRequirementsInIFRS9ToFinancialAssetsWhoseClassificationHasChangedAsResultOfApplyingIFRS9


text


Information on how entity applied classification requirements in IFRS 9 to financial assets whose classification has changed as result of applying IFRS 9


Information on how the entity applied classification requirements in IFRS 9 to financial assets whose classification has changed as a result of applying IFRS 9.


disclosure: IFRS 7 42J a




ifrs-full


InformationOnHowEntityDeterminedThatFinancialAssetsAreCreditimpairedFinancialAssets


text


Information on how entity determined that financial assets are credit-impaired financial assets


Information on how an entity determined that financial assets are credit-impaired financial assets.


disclosure: IFRS 7 35F d




ifrs-full


InformationOnHowEntityDeterminedWhetherCreditRiskOfFinancialInstrumentsHasIncreasedSignificantlySinceInitialRecognition


text


Information on how entity determined whether credit risk of financial instruments has increased significantly since initial recognition


Information on how an entity determined whether the credit risk of financial instruments has increased significantly since initial recognition, including if and how: (a) financial instruments are considered to have low credit risk; and (b) the presumption that there have been significant increases in credit risk since initial recognition when financial assets are more than 30 days past due, has been rebutted. [Refer: Credit risk [member]]


disclosure: IFRS 7 35F a




ifrs-full


InformationOnHowEntityRedesignatedFinancialAssetsWhoseClassificationHasChangedOnInitiallyApplyingIFRS17


text


Information on how entity redesignated financial assets whose classification has changed on initially applying IFRS 17


Information on how the entity redesignated financial assets whose classification has changed on initially applying IFRS 17.


disclosure: IFRS 17 C33 a – Effective 2021-01-01




ifrs-full


InformationOnHowIncrementalFairValueGrantedWasMeasuredModifiedSharebasedPaymentArrangements


text


Information on how incremental fair value granted was measured, modified share-based payment arrangements


Information about how the incremental fair value granted was measured for modified share-based payment arrangements. [Refer: Incremental fair value granted, modified share-based payment arrangements; Share-based payment arrangements [member]]


disclosure: IFRS 2 47 c iii




ifrs-full


InformationOnHowInstrumentsWereGroupedIfExpectedCreditLossesWereMeasuredOnCollectiveBasis


text


Information on how instruments were grouped if expected credit losses were measured on collective basis


Information on how the instruments were grouped if expected credit losses were measured on a collective basis.


disclosure: IFRS 7 35F c




ifrs-full


InformationOnHowRequirementsForModificationOfContractualCashFlowsOfFinancialAssetsHaveBeenApplied


text


Information on how requirements for modification of contractual cash flows of financial assets have been applied


Information on how the requirements for the modification of contractual cash flows of financial assets have been applied, including how an entity: (a) determines whether the credit risk on a financial asset that has been modified while the loss allowance was measured at an amount equal to lifetime expected credit losses, has improved to the extent that the loss allowance reverts to being measured at an amount equal to 12-month expected credit losses; and (b) monitors the extent to which the loss allowance on financial assets meeting the criteria in (a) is subsequently remeasured at an amount equal to lifetime expected credit losses.


disclosure: IFRS 7 35F f




ifrs-full


InformationWhetherAndHowExpectedDividendsWereIncorporatedIntoMeasurementOfFairValueOtherEquityInstrumentsGranted


text


Information whether and how expected dividends were incorporated into measurement of fair value, other equity instruments granted


Information about whether and how expected dividends were incorporated into measurement of fair value for other equity instruments granted (ie other than share options).


disclosure: IFRS 2 47 b ii




ifrs-full


InformationWhetherAndHowOtherFeaturesWereIncorporatedIntoMeasurementOfFairValueOtherEquityInstrumentsGranted


text


Information whether and how other features were incorporated into measurement of fair value, other equity instruments granted


Information about whether and how other features of other equity instruments granted (ie other than share options) were incorporated into the measurement of fair value of these equity instruments.


disclosure: IFRS 2 47 b iii




ifrs-full


InformationWhetherAndHowOtherFeaturesWereIncorporatedIntoMeasurementOfFairValueShareOptionsGranted


text


Information whether and how other features were incorporated into measurement of fair value, share options granted


Information about whether and how other features of option grant (such as a market condition) were incorporated into the measurement of the fair value of options granted.


disclosure: IFRS 2 47 a iii




ifrs-full


InformationWhetherEntityCompliedWithAnyExternallyImposedCapitalRequirements


text


Information whether entity complied with any externally imposed capital requirements


Information about whether the entity complied with externally imposed capital requirements to which it is subject. [Refer: Capital requirements [member]]


disclosure: IAS 1 135 d




ifrs-full


InformationWhetherRecoverableAmountOfAssetIsFairValueLessCostsToSellOrValueInUse


text


Information whether recoverable amount of asset is fair value less costs of disposal or value in use


Information about whether the recoverable amount of an asset (cash-generating unit) is its fair value less costs of disposal or its value in use. [Refer: Cash-generating units [member]]


disclosure: IAS 36 130 e




ifrs-full


InitiallyAppliedIFRSsAxis


axis


Initially applied IFRSs [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IAS 8 28




ifrs-full


InitiallyAppliedIFRSsMember


member


Initially applied IFRSs [member]


This member stands for IFRSs that have been initially applied by the entity. It also represents the standard value for the “Initially applied IFRSs” axis if no other member is used. [Refer: IFRSs [member]]


disclosure: IAS 8 28




ifrs-full


InputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Axis


axis


Inputs to methods used to measure contracts within scope of IFRS 17 [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IFRS 17 117 a – Effective 2021-01-01




ifrs-full


InputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Member


member


Inputs to methods used to measure contracts within scope of IFRS 17 [member]


This member stands for the inputs to the methods used to measure contracts within the scope of IFRS 17. It also represents the standard value for the “Inputs to methods used to measure contracts within scope of IFRS 17” axis if no other member is used.


disclosure: IFRS 17 117 a – Effective 2021-01-01




ifrs-full


InputToMethodUsedToMeasureContractsWithinScopeOfIFRS17


X.XX instant


Input to method used to measure contracts within scope of IFRS 17


The value of an input to a method used to measure contracts within the scope of IFRS 17.


disclosure: IFRS 17 117 a – Effective 2021-01-01




ifrs-full


InsuranceContractsAxis


axis


Insurance contracts [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IFRS 17 100 c – Effective 2021-01-01, disclosure: IFRS 17 101 – Effective 2021-01-01, disclosure: IFRS 17 106 – Effective 2021-01-01, disclosure: IFRS 17 107 – Effective 2021-01-01, disclosure: IFRS 17 109 – Effective 2021-01-01




ifrs-full


InsuranceContractsByComponentsAxis


axis


Insurance contracts by components [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IFRS 17 100 c – Effective 2021-01-01, disclosure: IFRS 17 101 – Effective 2021-01-01, disclosure: IFRS 17 107 – Effective 2021-01-01




ifrs-full


InsuranceContractsByComponentsMember


member


Insurance contracts by components [member]


This member stands for all insurance contracts when disaggregated by components, ie the estimates of the present value of the future cash flows, the risk adjustment for non-financial risk and the contractual service margin. This member also represents the standard value for the “Insurance contracts by components” axis if no other member is used. [Refer: Insurance contracts [member]]


disclosure: IFRS 17 100 c – Effective 2021-01-01, disclosure: IFRS 17 101 – Effective 2021-01-01, disclosure: IFRS 17 107 – Effective 2021-01-01




ifrs-full


InsuranceContractsByRemainingCoverageAndIncurredClaimsAxis


axis


Insurance contracts by remaining coverage and incurred claims [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IFRS 17 100 – Effective 2021-01-01




ifrs-full


InsuranceContractsByRemainingCoverageAndIncurredClaimsMember


member


Insurance contracts by remaining coverage and incurred claims [member]


This member stands for all insurance contracts when disaggregated by remaining coverage and incurred claims. This member also represents the standard value for the “Insurance contracts by remaining coverage and incurred claims” axis if no other member is used. [Refer: Insurance contracts [member]]


disclosure: IFRS 17 100 – Effective 2021-01-01




ifrs-full


InsuranceContractsIssuedMember


member


Insurance contracts issued [member]


This member stands for insurance contracts issued. [Refer: Insurance contracts [member]]


disclosure: IFRS 17 98 – Effective 2021-01-01, disclosure: IFRS 17 107 – Effective 2021-01-01, disclosure: IFRS 17 109 – Effective 2021-01-01, disclosure: IFRS 17 131 a – Effective 2021-01-01, disclosure: IFRS 17 132 b – Effective 2021-01-01




ifrs-full


InsuranceContractsIssuedThatAreAssets


X instant, debit


Insurance contracts issued that are assets


The amount of insurance contracts issued that are assets. [Refer: Assets; Insurance contracts issued [member]]


disclosure: IAS 1 54 da – Effective 2021-01-01, disclosure: IFRS 17 78 a – Effective 2021-01-01




ifrs-full


InsuranceContractsIssuedThatAreLiabilities


X instant, credit


Insurance contracts issued that are liabilities


The amount of insurance contracts issued that are liabilities. [Refer: Liabilities; Insurance contracts issued [member]]


disclosure: IAS 1 54 ma – Effective 2021-01-01, disclosure: IFRS 17 78 b – Effective 2021-01-01




ifrs-full


InsuranceContractsLiabilityAsset


X instant, credit


Insurance contracts liability (asset)


The amount of insurance contracts liability (asset). [Refer: Assets; Liabilities; Insurance contracts [member]]


disclosure: IFRS 17 99 b – Effective 2021-01-01




ifrs-full


InsuranceContractsLiabilityAssetAtDateOfChangeContractsWithDirectParticipationFeaturesForWhichEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncome


X instant, credit


Insurance contracts liability (asset) at date of change, contracts with direct participation features for which entity changed basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income


The amount of the insurance contracts liability (asset) at the date of the change of the basis of disaggregation of insurance finance income (expenses) between profit or loss and other comprehensive income for contracts with direct participation features to which the change applied. [Refer: Insurance contracts liability (asset)]


disclosure: IFRS 17 113 c – Effective 2021-01-01




ifrs-full


InsuranceContractsMember


member


Types of insurance contracts [member]


This member stands for contracts under which one party (the insurer) accepts significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder if a specified uncertain future event (the insured event) adversely affects the policyholder. It also represents the standard value for the “Types of insurance contracts” axis if no other member is used.


common practice: IFRS 4 Disclosure – Expiry date 2021-01-01




ifrs-full


InsuranceContractsMember2017


member


Insurance contracts [member]


This member stands for contracts under which one party (the issuer) accepts significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder if a specified uncertain future event (the insured event) adversely affects the policyholder. All references in IFRS 17 to insurance contracts also apply to: (a) reinsurance contracts held, except: (i) for references to insurance contracts issued; and (ii) as described in paragraphs 60–70 of IFRS 17; (b) investment contracts with discretionary participation features provided the entity also issues insurance contracts, except for the reference to insurance contracts in paragraph 3(c) of IFRS 17 and as described in paragraph 71 of IFRS 17. An investment contract with discretionary participation features is a financial instrument that provides a particular investor with the contractual right to receive, as a supplement to an amount not subject to the discretion of the issuer, additional amounts: (a) that are expected to be a significant portion of the total contractual benefits; (b) the timing or amount of which are contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the returns on a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the entity or fund that issues the contract. This member also represents the standard value for the “Insurance contracts” axis if no other member is used.


disclosure: IFRS 17 100 c – Effective 2021-01-01, disclosure: IFRS 17 101 – Effective 2021-01-01, disclosure: IFRS 17 106 – Effective 2021-01-01, disclosure: IFRS 17 107 – Effective 2021-01-01, disclosure: IFRS 17 109 – Effective 2021-01-01




ifrs-full


InsuranceContractsOtherThanThoseToWhichPremiumAllocationApproachHasBeenAppliedMember


member


Insurance contracts other than those to which premium allocation approach has been applied [member]


This member stands for insurance contracts other than those to which the premium allocation approach has been applied. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts.


disclosure: IFRS 17 101 – Effective 2021-01-01, disclosure: IFRS 17 106 – Effective 2021-01-01, disclosure: IFRS 17 107 – Effective 2021-01-01, disclosure: IFRS 17 109 – Effective 2021-01-01




ifrs-full


InsuranceContractsThatAreAssets


X instant, debit


Insurance contracts that are assets


The amount of insurance contracts that are assets. [Refer: Assets; Insurance contracts [member]]


disclosure: IFRS 17 99 b – Effective 2021-01-01




ifrs-full


InsuranceContractsThatAreLiabilities


X instant, credit


Insurance contracts that are liabilities


The amount of insurance contracts that are liabilities. [Refer: Liabilities; Insurance contracts [member]]


disclosure: IFRS 17 99 b – Effective 2021-01-01




ifrs-full


InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember


member


Insurance contracts to which premium allocation approach has been applied [member]


This member stands for insurance contracts to which the premium allocation approach has been applied. Premium allocation approach is an approach, described in paragraphs 53-59 of IFRS 17, that simplifies the measurement of the liability for remaining coverage of a group of insurance contracts.


disclosure: IFRS 17 100 c – Effective 2021-01-01




ifrs-full


InsuranceExpense


X duration, debit


Insurance expense


The amount of expense arising from purchased insurance.


common practice: IAS 1 112 c




ifrs-full


InsuranceFinanceIncomeExpenses


X duration, credit


Insurance finance income (expenses)


The amount that comprises the change in the carrying amount of the group of insurance contracts arising from: (a) the effect of the time value of money and changes in the time value of money; and (b) the effect of financial risk and changes in financial risk; but (c) excluding any such changes for groups of insurance contracts with direct participation features that would adjust the contractual service margin but do not do so when applying paragraphs 45(b)(ii), 45(b)(iii), 45(c)(ii) or 45(c)(iii) of IFRS 17.


disclosure: IFRS 17 110 – Effective 2021-01-01




ifrs-full


InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossAbstract


 


Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss [abstract]


 


 




ifrs-full


InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossBeforeTax


X duration, credit


Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss, before tax


The amount of insurance finance income (expenses) from insurance contracts issued that is excluded from profit or loss and recognised in other comprehensive income that will be reclassified subsequently to profit or loss, before tax. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]


disclosure: IAS 1 91 b – Effective 2021-01-01, disclosure: IFRS 17 80 b – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01




ifrs-full


InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossNetOfTax


X duration, credit


Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss, net of tax


The amount of insurance finance income (expenses) from insurance contracts issued that is excluded from profit or loss and recognised in other comprehensive income that will be reclassified subsequently to profit or loss, net of tax. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]


disclosure: IAS 1 91 a – Effective 2021-01-01, disclosure: IFRS 17 80 b – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01




ifrs-full


InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedRecognisedInProfitOrLoss


X duration, credit


Insurance finance income (expenses) from insurance contracts issued recognised in profit or loss


The amount of insurance finance income (expenses) from insurance contracts issued that is recognised in profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]


disclosure: IAS 1 82 bb – Effective 2021-01-01, disclosure: IFRS 17 80 b – Effective 2021-01-01




ifrs-full


InsuranceRevenue


X duration, credit


Insurance revenue


The amount of revenue arising from the groups of insurance contracts issued. Insurance revenue shall depict the provision of coverage and other services arising from the group of insurance contracts at an amount that reflects the consideration to which the entity expects to be entitled in exchange for those services. [Refer: Insurance contracts issued [member]; Revenue]


disclosure: IAS 1 82 a ii – Effective 2021-01-01, disclosure: IFRS 17 80 a – Effective 2021-01-01, disclosure: IFRS 17 106 – Effective 2021-01-01




ifrs-full


InsuranceRevenueAbstract


 


Insurance revenue [abstract]


 


 




ifrs-full


InsuranceRevenueAllocationOfPortionOfPremiumsThatRelateToRecoveryOfInsuranceAcquisitionCashFlows


X duration, credit


Insurance revenue, allocation of portion of premiums that relate to recovery of insurance acquisition cash flows


The amount of insurance revenue recognised in the period related to the allocation of the portion of the premiums that relate to the recovery of insurance acquisition cash flows. [Refer: Insurance revenue; Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)]


disclosure: IFRS 17 106 b – Effective 2021-01-01




ifrs-full


InsuranceRevenueAmountsRelatingToChangesInLiabilityForRemainingCoverage


X duration, credit


Insurance revenue, amounts relating to changes in liability for remaining coverage


The amount of insurance revenue recognised in the period related to the changes in the liability for remaining coverage. [Refer: Insurance revenue; Net liabilities or assets for remaining coverage excluding loss component [member]]


disclosure: IFRS 17 106 a – Effective 2021-01-01




ifrs-full


InsuranceRevenueAmountsRelatingToChangesInLiabilityForRemainingCoverageAbstract


 


Insurance revenue, amounts relating to changes in liability for remaining coverage [abstract]


 


 




ifrs-full


InsuranceRevenueChangeInRiskAdjustmentForNonfinancialRisk


X duration, credit


Insurance revenue, change in risk adjustment for non-financial risk


The amount of insurance revenue recognised in the period related to the change in the risk adjustment for non-financial risk, as specified in paragraph B124(b) of IFRS 17. [Refer: Insurance revenue; Risk adjustment for non-financial risk [member]]


disclosure: IFRS 17 106 a ii – Effective 2021-01-01




ifrs-full


InsuranceRevenueContractualServiceMarginRecognisedInProfitOrLossBecauseOfTransferOfServices


X duration, credit


Insurance revenue, contractual service margin recognised in profit or loss because of transfer of services


The amount of insurance revenue recognised in the period related to the contractual service margin recognised in profit or loss because of the transfer of services in the period, as specified in paragraph B124(c) of IFRS 17. [Refer: Insurance revenue; Contractual service margin [member]]


disclosure: IFRS 17 106 a iii – Effective 2021-01-01




ifrs-full


InsuranceRevenueInsuranceServiceExpensesIncurredDuringPeriodMeasuredAtAmountsExpectedAtBeginningOfPeriod


X duration, credit


Insurance revenue, insurance service expenses incurred during period measured at amounts expected at beginning of period


The amount of insurance revenue recognised in the period related to the insurance service expenses incurred during the period measured at the amounts expected at the beginning of the period, as specified in paragraph B124(a) of IFRS 17. [Refer: Insurance revenue; Insurance service expenses from insurance contracts issued]


disclosure: IFRS 17 106 a i – Effective 2021-01-01




ifrs-full


InsuranceRiskMember


member


Insurance risk [member]


This member stands for risk, other than financial risk, transferred from the holder of a contract to the issuer. [Refer: Financial risk [member]]


disclosure: IFRS 17 124 – Effective 2021-01-01, disclosure: IFRS 17 125 – Effective 2021-01-01, disclosure: IFRS 17 127 – Effective 2021-01-01, disclosure: IFRS 17 128 a i – Effective 2021-01-01




ifrs-full


InsuranceServiceExpensesFromInsuranceContractsIssued


X duration, debit


Insurance service expenses from insurance contracts issued


The amount of expenses arising from a group of insurance contracts issued, comprising incurred claims (excluding repayments of investment components), other incurred insurance service expenses, amortisation of insurance acquisition cash flows, changes that relate to past service and changes that relate to future service. [Refer: Insurance contracts issued [member]]


disclosure: IAS 1 82 ab – Effective 2021-01-01, disclosure: IFRS 17 80 a – Effective 2021-01-01




ifrs-full


InsuranceServiceResult


X duration, credit


Insurance service result


The amount comprising insurance revenue and insurance service expenses. [Refer: Insurance revenue; Insurance service expenses from insurance contracts issued; Income (expenses) from reinsurance contracts held, other than finance income (expenses)]


disclosure: IFRS 17 80 a – Effective 2021-01-01




ifrs-full


InsuranceServiceResultAbstract


 


Insurance service result [abstract]


 


 




ifrs-full


IntangibleAssetFairValueUsedAsDeemedCost


X instant, debit


Intangible asset fair value used as deemed cost


The amount of intangible assets for which fair value was used as their deemed cost in the opening IFRS statement of financial position. [Refer: Intangible assets other than goodwill]


disclosure: IFRS 1 30




ifrs-full


IntangibleAssetsAcquiredByWayOfGovernmentGrant


X instant, debit


Intangible assets acquired by way of government grant


The amount of intangible assets acquired through government grants. [Refer: Government grants; Intangible assets other than goodwill]


disclosure: IAS 38 122 c ii




ifrs-full


IntangibleAssetsAcquiredByWayOfGovernmentGrantAtFairValue


X instant, debit


Intangible assets acquired by way of government grant, fair value initially recognised


The initial fair value of intangible assets acquired through government grants. [Refer: At fair value [member]; Government grants; Intangible assets other than goodwill]


disclosure: IAS 38 122 c i




ifrs-full


IntangibleAssetsAndGoodwill


X instant, debit


Intangible assets and goodwill


The amount of intangible assets and goodwill held by the entity. [Refer: Goodwill; Intangible assets other than goodwill]


common practice: IAS 1 55




ifrs-full


IntangibleAssetsAndGoodwillAbstract


 


Intangible assets and goodwill [abstract]


 


 




ifrs-full


IntangibleAssetsAndGoodwillMember


member


Intangible assets and goodwill [member]


This member stands for intangible assets and goodwill. It also represents the standard value for the “Classes of intangible assets and goodwill” axis if no other member is used. [Refer: Goodwill; Intangible assets other than goodwill]


common practice: IAS 38 118




ifrs-full


IntangibleAssetsMaterialToEntity


X instant, debit


Intangible assets material to entity


The amount of intangible assets that are material to the entity’s financial statements. [Refer: Intangible assets other than goodwill]


disclosure: IAS 38 122 b




ifrs-full


IntangibleAssetsMaterialToEntityAxis


axis


Intangible assets material to entity [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IAS 38 122 b




ifrs-full


IntangibleAssetsMaterialToEntityMember


member


Intangible assets material to entity [member]


This member stands for intangible assets material to the entity. It also represents the standard value for the “Intangible assets material to entity” axis if no other member is used. [Refer: Intangible assets material to entity]


disclosure: IAS 38 122 b




ifrs-full


IntangibleAssetsOtherThanGoodwill


X instant, debit


Intangible assets other than goodwill


The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]


disclosure: IAS 1 54 c, disclosure: IAS 38 118 e




ifrs-full


IntangibleAssetsOtherThanGoodwillAbstract


 


Intangible assets other than goodwill [abstract]


 


 




ifrs-full


IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets


X instant, debit


Intangible assets other than goodwill, revalued assets, at cost


The amount of intangible assets other than goodwill that would have been recognised had the revalued intangible assets been measured using the cost model after recognition. [Refer: Intangible assets other than goodwill]


disclosure: IAS 38 124 a iii




ifrs-full


IntangibleAssetsOtherThanGoodwillCarryingAmountOfRevaluedAssets


X instant, debit


Intangible assets other than goodwill, revalued assets


The amount of intangible assets other than goodwill that are accounted for at revalued amounts. [Refer: Intangible assets other than goodwill]


disclosure: IAS 38 124 a ii




ifrs-full


IntangibleAssetsOtherThanGoodwillMember


member


Intangible assets other than goodwill [member]


This member stands for intangible assets other than goodwill. It also represents the standard value for the “Classes of intangible assets other than goodwill” axis if no other member is used. [Refer: Intangible assets other than goodwill]


example: IAS 36 127, disclosure: IAS 38 118, example: IFRS 16 53




ifrs-full


IntangibleAssetsOtherThanGoodwillRevaluationSurplus


X instant, credit


Intangible assets other than goodwill, revaluation surplus


The amount of revaluation surplus that relates to intangible assets other than goodwill. [Refer: Intangible assets other than goodwill; Revaluation surplus]


disclosure: IAS 38 124 b




ifrs-full


IntangibleAssetsPledgedAsSecurityForLiabilities


X instant, debit


Intangible assets pledged as security for liabilities


The amount of intangible assets pledged as security for liabilities. [Refer: Intangible assets other than goodwill]


disclosure: IAS 38 122 d




ifrs-full


IntangibleAssetsRelatingToInsuranceContractsAcquiredInBusinessCombinationsOrPortfolioTransfers


X instant, debit


Intangible assets relating to insurance contracts acquired in business combinations or portfolio transfers


The amount of intangible assets relating to insurance contracts acquired in business combinations or portfolio transfers. [Refer: Business combinations [member]; Intangible assets other than goodwill; Types of insurance contracts [member]]


example: IFRS 4 IG23 b – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01




ifrs-full


IntangibleAssetsUnderDevelopment


X instant, debit


Intangible assets under development


The amount of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill]


example: IAS 38 119 g




ifrs-full


IntangibleAssetsUnderDevelopmentMember


member


Intangible assets under development [member]


This member stands for a class of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill]


example: IAS 38 119 g




ifrs-full


IntangibleAssetsWhoseTitleIsRestricted


X instant, debit


Intangible assets whose title is restricted


The amount of intangible assets whose title is restricted. [Refer: Intangible assets other than goodwill]


disclosure: IAS 38 122 d




ifrs-full


IntangibleAssetsWithIndefiniteUsefulLife


X instant, debit


Intangible assets with indefinite useful life


The amount of intangible assets assessed as having an indefinite useful life. [Refer: Intangible assets other than goodwill]


disclosure: IAS 36 134 b, disclosure: IAS 36 135 b, disclosure: IAS 38 122 a




ifrs-full


IntangibleAssetsWithIndefiniteUsefulLifeAxis


axis


Intangible assets with indefinite useful life [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IAS 38 122 a




ifrs-full


IntangibleAssetsWithIndefiniteUsefulLifeMember


member


Intangible assets with indefinite useful life [member]


This member stands for intangible assets with an indefinite useful life. It also represents the standard value for the “Intangible assets with indefinite useful life” axis if no other member is used. [Refer: Intangible assets with indefinite useful life]


disclosure: IAS 38 122 a




ifrs-full


IntangibleExplorationAndEvaluationAssets


X instant, debit


Intangible exploration and evaluation assets


The amount of exploration and evaluation assets recognised as intangible assets in accordance with the entity’s accounting policy. [Refer: Exploration and evaluation assets [member]]


common practice: IAS 38 119, disclosure: IFRS 6 25




ifrs-full


IntangibleExplorationAndEvaluationAssetsMember


member


Intangible exploration and evaluation assets [member]


This member stands for a class of intangible assets representing intangible exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]


disclosure: IFRS 6 25




ifrs-full


InterestCostsAbstract


 


Interest costs [abstract]


 


 




ifrs-full


InterestCostsCapitalised


X duration


Interest costs capitalised


The amount of interest costs that an entity incurs in connection with the borrowing of funds that are directly attributable to the acquisition, construction or production of a qualifying asset and which form part of the cost of that asset.


common practice: IAS 1 112 c




ifrs-full


InterestCostsIncurred


X duration


Interest costs incurred


The amount of interest costs that an entity incurs.


common practice: IAS 1 112 c




ifrs-full


InterestExpense


X duration, debit


Interest expense


The amount of expense arising from interest.


disclosure: IFRS 12 B13 f, disclosure: IFRS 8 23 d, disclosure: IFRS 8 28 e




ifrs-full


InterestExpenseForFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss


X duration, debit


Interest expense for financial liabilities not at fair value through profit or loss


The amount of interest expense for financial liabilities that are not at fair value through profit or loss. [Refer: At fair value [member]; Interest expense; Financial liabilities]


disclosure: IFRS 7 20 b




ifrs-full


InterestExpenseIncomeNetDefinedBenefitLiabilityAsset


X duration, credit


Interest expense (income), net defined benefit liability (asset)


The increase (decrease) in the net defined benefit liability (asset) resulting from the passage of time. [Refer: Interest expense; Net defined benefit liability (asset)]


disclosure: IAS 19 141 b




ifrs-full


InterestExpenseOnBankLoansAndOverdrafts


X duration, debit


Interest expense on bank loans and overdrafts


The amount of interest expense on bank loans and overdrafts. [Refer: Interest expense; Bank overdrafts]


common practice: IAS 1 112 c




ifrs-full


InterestExpenseOnBonds


X duration, debit


Interest expense on bonds


The amount of interest expense on bonds issued. [Refer: Interest expense; Bonds issued]


common practice: IAS 1 112 c




ifrs-full


InterestExpenseOnBorrowings


X duration, debit


Interest expense on borrowings


The amount of interest expense on borrowings. [Refer: Interest expense; Borrowings]


common practice: IAS 1 112 c




ifrs-full


InterestExpenseOnDebtInstrumentsIssued


X duration, debit


Interest expense on debt instruments issued


The amount of interest expense on debt instruments issued. [Refer: Interest expense; Debt instruments issued]


common practice: IAS 1 112 c




ifrs-full


InterestExpenseOnDepositsFromBanks


X duration, debit


Interest expense on deposits from banks


The amount of interest expense on deposits from banks. [Refer: Interest expense; Deposits from banks]


common practice: IAS 1 112 c




ifrs-full


InterestExpenseOnDepositsFromCustomers


X duration, debit


Interest expense on deposits from customers


The amount of interest expense on deposits from customers. [Refer: Interest expense; Deposits from customers]


common practice: IAS 1 112 c




ifrs-full


InterestExpenseOnFinancialLiabilitiesDesignatedAtFairValueThroughProfitOrLoss


X duration, debit


Interest expense on financial liabilities designated at fair value through profit or loss


The amount of interest expense on financial liabilities designated at fair value through profit or loss. [Refer: Interest expense; Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]


common practice: IAS 1 112 c




ifrs-full


InterestExpenseOnFinancialLiabilitiesHeldForTrading


X duration, debit


Interest expense on financial liabilities held for trading


The amount of interest expense on financial liabilities held for trading. [Refer: Interest expense; Financial liabilities at fair value through profit or loss that meet definition of held for trading]


common practice: IAS 1 112 c




ifrs-full


InterestExpenseOnLeaseLiabilities


X duration, debit


Interest expense on lease liabilities


The amount of interest expense on lease liabilities. [Refer: Lease liabilities]


disclosure: IFRS 16 53 b




ifrs-full


InterestExpenseOnLiabilitiesDueToCentralBanks


X duration, debit


Interest expense on liabilities due to central banks


The amount of interest expense on liabilities due to central banks. [Refer: Interest expense; Liabilities due to central banks]


common practice: IAS 1 112 c




ifrs-full


InterestExpenseOnOtherFinancialLiabilities


X duration, debit


Interest expense on other financial liabilities


The amount of interest expense on other financial liabilities. [Refer: Interest expense; Other financial liabilities]


common practice: IAS 1 112 c




ifrs-full


InterestExpenseOnRepurchaseAgreementsAndCashCollateralOnSecuritiesLent


X duration, debit


Interest expense on repurchase agreements and cash collateral on securities lent


The amount of interest expense on repurchase agreements and cash collateral on securities lent. [Refer: Interest expense; Repurchase agreements and cash collateral on securities lent]


common practice: IAS 1 112 c




ifrs-full


InterestIncomeAndInterestExpenseForFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLossAbstract


 


Interest income and interest expense for financial assets or financial liabilities not at fair value through profit or loss [abstract]


 


 




ifrs-full


InterestIncomeExpenseRecognisedForAssetsReclassifiedIntoMeasuredAtAmortisedCost


X duration, credit


Interest revenue recognised for assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category


The amount of revenue arising from interest recognised for assets reclassified out of fair value through profit or loss category into amortised cost or fair value through other comprehensive income category. [Refer: Interest income (expense); Financial assets at amortised cost]


disclosure: IFRS 7 12C b




ifrs-full


InterestIncomeExpenseRecognisedForFinancialAssetsReclassifiedIntoMeasuredAtAmortisedCostFirstApplicationOfIFRS9


X duration, credit


Interest revenue (expense) recognised for financial assets reclassified out of fair value through profit or loss category, initial application of IFRS 9


The amount of interest revenue (expense) recognised for financial assets that have been reclassified out of fair value through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial assets]


disclosure: IFRS 7 42N b




ifrs-full


InterestIncomeExpenseRecognisedForFinancialLiabilitiesReclassifiedIntoMeasuredAtAmortisedCostFirstApplicationOfIFRS9


X duration, credit


Interest revenue (expense) recognised for financial liabilities reclassified out of fair value through profit or loss category, initial application of IFRS 9


The amount of interest revenue (expense) recognised for financial liabilities that have been reclassified out of fair value through profit or loss category as a result of the transition to IFRS 9. [Refer: Financial liabilities]


disclosure: IFRS 7 42N b




ifrs-full


InterestIncomeForFinancialAssetsMeasuredAtAmortisedCost


X duration, credit


Interest revenue for financial assets measured at amortised cost


The amount of revenue arising from interest for financial assets that are measured at amortised cost. [Refer: Interest income; Financial assets at amortised cost]


disclosure: IFRS 7 20 b




ifrs-full


InterestIncomeForFinancialAssetsNotAtFairValueThroughProfitOrLoss


X duration, credit


Interest income for financial assets not at fair value through profit or loss


The amount of income arising from interest for financial assets that are not at fair value through profit or loss. [Refer: Interest income]


disclosure: IFRS 7 20 b – Expiry date 2021-01-01




ifrs-full


InterestIncomeOnAvailableforsaleFinancialAssets


X duration, credit


Interest income on available-for-sale financial assets


The amount of interest income on available-for-sale financial assets. [Refer: Interest income; Financial assets available-for-sale]


common practice: IAS 1 112 c – Expiry date 2021-01-01




ifrs-full


InterestIncomeOnCashAndBankBalancesAtCentralBanks


X duration, credit


Interest income on cash and bank balances at central banks


The amount of interest income on cash and bank balances at central banks. [Refer: Interest income; Cash and bank balances at central banks]


common practice: IAS 1 112 c




ifrs-full


InterestIncomeOnCashAndCashEquivalents


X duration, credit


Interest income on cash and cash equivalents


The amount of interest income on cash and cash equivalents. [Refer: Interest income; Cash and cash equivalents]


common practice: IAS 1 112 c




ifrs-full


InterestIncomeOnDebtInstrumentsHeld


X duration, credit


Interest income on debt instruments held


The amount of interest income on debt instruments held. [Refer: Interest income; Debt instruments held]


common practice: IAS 1 112 c




ifrs-full


InterestIncomeOnDeposits


X duration, credit


Interest income on deposits


The amount of interest income on deposits. [Refer: Interest income]


common practice: IAS 1 112 c




ifrs-full


InterestIncomeOnFinancialAssetsDesignatedAtFairValueThroughProfitOrLoss


X duration, credit


Interest income on financial assets designated at fair value through profit or loss


The amount of interest income on financial assets designated at fair value through profit or loss. [Refer: Interest income; Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently]


common practice: IAS 1 112 c




ifrs-full


InterestIncomeOnFinancialAssetsHeldForTrading


X duration, credit


Interest income on financial assets held for trading


The amount of interest income on financial assets held for trading. [Refer: Interest income; Financial assets at fair value through profit or loss, classified as held for trading]


common practice: IAS 1 112 c




ifrs-full


InterestIncomeOnHeldtomaturityInvestments


X duration, credit


Interest income on held-to-maturity investments


The amount of interest income on held-to-maturity investments. [Refer: Interest income; Held-to-maturity investments]


common practice: IAS 1 112 c – Expiry date 2021-01-01




ifrs-full


InterestIncomeOnImpairedFinancialAssetsAccrued


X duration, credit


Interest income on impaired financial assets accrued


The amount of income arising from interest on impaired financial assets accrued after impairment using the rate of interest used to discount the future cash flows for the purpose of measuring the impairment loss. [Refer: Interest income]


disclosure: IFRS 7 20 d – Expiry date 2021-01-01




ifrs-full


InterestIncomeOnImpairedFinancialAssetsAccruedAbstract


 


Interest income on impaired financial assets accrued [abstract]


 


 




ifrs-full


InterestIncomeOnLoansAndAdvancesToBanks


X duration, credit


Interest income on loans and advances to banks


The amount of interest income on loans and advances to banks. [Refer: Interest income; Loans and advances to banks]


common practice: IAS 1 112 c




ifrs-full


InterestIncomeOnLoansAndAdvancesToCustomers


X duration, credit


Interest income on loans and advances to customers


The amount of interest income on loans and advances to customers. [Refer: Interest income; Loans and advances to customers]


common practice: IAS 1 112 c




ifrs-full


InterestIncomeOnLoansAndReceivables


X duration, credit


Interest income on loans and receivables


The amount of interest income on loans and receivables. [Refer: Interest income; Loans and receivables]


common practice: IAS 1 112 c – Expiry date 2021-01-01




ifrs-full


InterestIncomeOnOtherFinancialAssets


X duration, credit


Interest income on other financial assets


The amount of interest income on other financial assets. [Refer: Interest income; Other financial assets]


common practice: IAS 1 112 c




ifrs-full


InterestIncomeOnReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed


X duration, credit


Interest income on reverse repurchase agreements and cash collateral on securities borrowed


The amount of interest income on reverse repurchase agreements and cash collateral on securities borrowed. [Refer: Interest income; Reverse repurchase agreements and cash collateral on securities borrowed]


common practice: IAS 1 112 c




ifrs-full


InterestIncomeReimbursementRights


X duration, debit


Interest income, reimbursement rights


The increase (decrease) in reimbursement rights resulting from income arising from interest on reimbursement rights. [Refer: Interest income; Reimbursement rights, at fair value]


disclosure: IAS 19 141 b




ifrs-full


InterestPaidClassifiedAsFinancingActivities


X duration, credit


Interest paid, classified as financing activities


The cash outflow for interest paid, classified as financing activities.


disclosure: IAS 7 31




ifrs-full


InterestPaidClassifiedAsInvestingActivities


X duration, credit


Interest paid, classified as investing activities


The cash outflow for interest paid, classified as investing activities.


disclosure: IAS 7 31




ifrs-full


InterestPaidClassifiedAsOperatingActivities


X duration, credit


Interest paid, classified as operating activities


The cash outflow for interest paid, classified as operating activities.


disclosure: IAS 7 31




ifrs-full


InterestPayable


X instant, credit


Interest payable


The amount of interest recognised as a liability.


common practice: IAS 1 112 c




ifrs-full


InterestRateMeasurementInputMember


member


Interest rate, measurement input [member]


This member stands for an interest rate used as a measurement input.


example: IFRS 13 B36 a




ifrs-full


InterestRateRiskMember


member


Interest rate risk [member]


This member stands for the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. [Refer: Financial instruments, class [member]]


disclosure: IFRS 17 124 – Effective 2021-01-01, disclosure: IFRS 17 125 – Effective 2021-01-01, disclosure: IFRS 17 127 – Effective 2021-01-01, disclosure: IFRS 17 128 a ii – Effective 2021-01-01, disclosure: IFRS 7 Defined terms




ifrs-full


InterestRateSwapContractMember


member


Interest rate swap contract [member]


This member stands for an interest rate swap contract. [Refer: Swap contract [member]]


common practice: IAS 1 112 c




ifrs-full


InterestRateTypesMember


member


Interest rate types [member]


This member stands for all types of interest rates. It also represents the standard value for the “Types of interest rates” axis if no other member is used. [Refer: Interest rate risk [member]]


common practice: IFRS 7 39




ifrs-full


InterestReceivable


X instant, debit


Interest receivable


The amount of interest recognised as a receivable.


common practice: IAS 1 112 c




ifrs-full


InterestReceivedClassifiedAsInvestingActivities


X duration, debit


Interest received, classified as investing activities


The cash inflow from interest received, classified as investing activities.


disclosure: IAS 7 31




ifrs-full


InterestReceivedClassifiedAsOperatingActivities


X duration, debit


Interest received, classified as operating activities


The cash inflow from interest received, classified as operating activities.


disclosure: IAS 7 31




ifrs-full


InterestRevenueCalculatedUsingEffectiveInterestMethod


X duration, credit


Interest revenue calculated using effective interest method


The amount of interest revenue calculated using the effective interest method. Effective interest method is the method that is used in the calculation of the amortised cost of a financial asset or a financial liability and in the allocation and recognition of the interest revenue or interest expense in profit or loss over the relevant period. [Refer: Revenue]


disclosure: IAS 1 82 a i – Effective 2021-01-01, disclosure: IAS 1 82 a




ifrs-full


InterestRevenueExpense


X duration, credit


Interest income (expense)


The amount of income or expense arising from interest. [Refer: Interest expense; Interest income]


common practice: IAS 1 85, disclosure: IFRS 8 28 e, disclosure: IFRS 8 23




ifrs-full


InterestRevenueForFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome


X duration, credit


Interest revenue for financial assets measured at fair value through other comprehensive income


The amount of interest revenue arising on financial assets measured at fair value through other comprehensive income. [Refer: Revenue; Financial assets measured at fair value through other comprehensive income]


disclosure: IFRS 7 20 b




ifrs-full


InternalCreditGradesAxis


axis


Internal credit grades [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IFRS 4 39G a – Expiry date 2021-01-01, example: IFRS 7 IG20C, example: IFRS 7 35M, example: IFRS 7 IG25 b – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01




ifrs-full


InternalCreditGradesMember


member


Internal credit grades [member]


This member stands for credit grades that have been developed by the entity itself.


disclosure: IFRS 4 39G a – Expiry date 2021-01-01, example: IFRS 7 IG20C, example: IFRS 7 35M, example: IFRS 7 IG25 b – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01




ifrs-full


InternallyGeneratedMember


member


Internally generated [member]


This member stands for items that have been internally generated by the entity.


disclosure: IAS 38 118




ifrs-full


IntrinsicValueOfLiabilitiesFromSharebasedPaymentTransactionsForWhichCounterpartysRightToCashOrOtherAssetsVested2011


X instant, credit


Intrinsic value of liabilities from share-based payment transactions for which counterparty’s right to cash or other assets vested


The intrinsic value of liabilities arising from share-based transactions for which the counterparty’s right to cash or other assets had vested by the end of the period (for example, vested share appreciation rights). The intrinsic value is the difference between the fair value of the shares to which the counterparty has the (conditional or unconditional) right to subscribe, or which it has the right to receive, and the price (if any) that the counterparty is (or will be) required to pay for those shares. Share-based payment transactions are transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services, for which the counterparty’s right to cash or other assets had vested by the end of the period (for example, vested share appreciation rights).


disclosure: IFRS 2 51 b ii




ifrs-full


Inventories


X instant, debit


Current inventories


The amount of current inventories. [Refer: Inventories]


disclosure: IAS 1 54 g, example: IAS 1 68, disclosure: IAS 2 36 b




ifrs-full


InventoriesAtFairValueLessCostsToSell


X instant, debit


Inventories, at fair value less costs to sell


The amount of inventories carried at fair value less costs to sell. [Refer: At fair value [member]]


disclosure: IAS 2 36 c




ifrs-full


InventoriesAtNetRealisableValue


X instant, debit


Inventories, at net realisable value


The amount of inventories carried at net realisable value. [Refer: Inventories]


common practice: IAS 2 36




ifrs-full


InventoriesPledgedAsSecurityForLiabilities


X instant, debit


Inventories pledged as security for liabilities


The amount of inventories pledged as security for liabilities. [Refer: Inventories]


disclosure: IAS 2 36 h




ifrs-full


InventoriesTotal


X instant, debit


Inventories


The amount of assets: (a) held for sale in the ordinary course of business; (b) in the process of production for such sale; or (c) in the form of materials or supplies to be consumed in the production process or in the rendering of services. Inventories encompass goods purchased and held for resale including, for example, merchandise purchased by a retailer and held for resale, or land and other property held for resale. Inventories also encompass finished goods produced, or work in progress being produced, by the entity and include materials and supplies awaiting use in the production process. [Refer: Current finished goods; Current merchandise; Current work in progress; Land]


disclosure: IAS 1 54 g




ifrs-full


InventoryCostFormulas


text


Description of inventory cost formulas


The description of the cost formulas used to measure inventory. [Refer: Inventories]


disclosure: IAS 2 36 a




ifrs-full


InventoryRecognisedAsOfAcquisitionDate


X instant, debit


Inventory recognised as of acquisition date


The amount recognised as of the acquisition date for inventory acquired in a business combination. [Refer: Inventories; Business combinations [member]]


example: IFRS 3 B64 i, example: IFRS 3 IE72




ifrs-full


InventoryWritedown2011


X duration


Inventory write-down


The amount of expense recognised related to the write-down of inventories to net realisable value. [Refer: Inventories]


disclosure: IAS 1 98 a, disclosure: IAS 2 36 e




ifrs-full


InvestmentAccountedForUsingEquityMethod


X instant, debit


Investments accounted for using equity method


The amount of investments accounted for using the equity method. The equity method is a method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor’s share of net assets of the investee. The investor’s profit or loss includes its share of the profit or loss of the investee. The investor’s other comprehensive income includes its share of the other comprehensive income of the investee. [Refer: At cost [member]]


disclosure: IAS 1 54 e, disclosure: IFRS 12 B16, disclosure: IFRS 8 24 a




ifrs-full


InvestmentContractsLiabilities


X instant, credit


Investment contracts liabilities


The amount of liabilities relating to investment contracts that fall within the scope of IAS 39 or IFRS 9.


common practice: IAS 1 55




ifrs-full


InvestmentFundsAmountContributedToFairValueOfPlanAssets


X instant, debit


Investment funds, amount contributed to fair value of plan assets


The amount investment funds contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]; Investment funds [member]]


example: IAS 19 142 f




ifrs-full


InvestmentFundsMember


member


Investment funds [member]


This member stands for investment funds.


example: IFRS 12 B23 c




ifrs-full


InvestmentIncome


X duration, credit


Investment income


The amount of investment income, such as interest and dividends.


common practice: IAS 1 85, disclosure: IAS 26 35 b iii




ifrs-full


InvestmentProperty


X instant, debit


Investment property


The amount of property (land or a building – or part of a building – or both) held (by the owner or by the lessee as a right-of-use asset) to earn rentals or for capital appreciation or both, rather than for: (a) use in the production or supply of goods or services or for administrative purposes; or (b) sale in the ordinary course of business.


disclosure: IAS 1 54 b, disclosure: IAS 40 76, disclosure: IAS 40 79 d




ifrs-full


InvestmentPropertyAbstract


 


Investment property [abstract]


 


 




ifrs-full


InvestmentPropertyCarriedAtCostOrInAccordanceWithIFRS16WithinFairValueModelAtTimeOfSale


X instant, debit


Investment property carried at cost or in accordance with IFRS 16 within fair value model, at time of sale


The amount at the time of the sale of investment property carried at cost or in accordance with IFRS 16 within fair value model. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property]


disclosure: IAS 40 78 d ii




ifrs-full


InvestmentPropertyCompleted


X instant, debit


Investment property completed


The amount of investment property whose construction or development is complete. [Refer: Investment property]


common practice: IAS 1 112 c




ifrs-full


InvestmentPropertyCompletedMember


member


Investment property completed [member]


This member stands for completed investment property. [Refer: Investment property completed]


common practice: IAS 1 112 c




ifrs-full


InvestmentPropertyFairValueUsedAsDeemedCost


X instant, debit


Investment property fair value used as deemed cost


The amount of investment property, for which fair value was used as deemed cost in the opening IFRS statement of financial position. [Refer: Investment property]


disclosure: IFRS 1 30




ifrs-full


InvestmentPropertyMember


member


Investment property [member]


This member stands for investment property. It also represents the standard value for the “Types of investment property” axis if no other member is used. [Refer: Investment property]


common practice: IAS 1 112 c, example: IFRS 13 IE60, example: IFRS 13 94




ifrs-full


InvestmentPropertyUnderConstructionOrDevelopment


X instant, debit


Investment property under construction or development


The amount of property that is being constructed or developed for future use as investment property. [Refer: Investment property]


common practice: IAS 1 112 c




ifrs-full


InvestmentPropertyUnderConstructionOrDevelopmentMember


member


Investment property under construction or development [member]


This member stands for investment property under construction or development. [Refer: Investment property under construction or development]


common practice: IAS 1 112 c




ifrs-full


InvestmentsAccountedForUsingEquityMethodAbstract


 


Investments accounted for using equity method [abstract]


 


 




ifrs-full


InvestmentsAccountedForUsingEquityMethodMember


member


Investments accounted for using equity method [member]


This member stands for investments accounted for using the equity method. [Refer: Investments accounted for using equity method]


common practice: IAS 36 127




ifrs-full


InvestmentsForRiskOfPolicyholders


X instant, debit


Investments for risk of policyholders


The amount of investments against insurance liabilities where all risk is borne by the policyholders.


common practice: IAS 1 55




ifrs-full


InvestmentsInAssociates


X instant, debit


Investments in associates


The amount of investments in associates in an entity’s separate financial statements. [Refer: Associates [member]]


disclosure: IAS 27 10




ifrs-full


InvestmentsInAssociatesAccountedForUsingEquityMethod


X instant, debit


Investments in associates accounted for using equity method


The amount of investments in associates accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method]


common practice: IAS 1 55




ifrs-full


InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeAxis


axis


Investments in equity instruments designated at fair value through other comprehensive income [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IFRS 7 11A c




ifrs-full


InvestmentsInEquityInstrumentsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember


member


Investments in equity instruments designated at fair value through other comprehensive income [member]


This member stands for investments in equity instruments that the entity has designated at fair value through other comprehensive income. It also represents the standard value for the “Investments in equity instruments designated at fair value through other comprehensive income” axis if no other member is used. [Refer: At fair value [member]; Other comprehensive income]


disclosure: IFRS 7 11A c, disclosure: IFRS 7 8 h




ifrs-full


InvestmentsInJointVentures


X instant, debit


Investments in joint ventures


The amount of investments in joint ventures in an entity’s separate financial statements. [Refer: Joint ventures [member]]


disclosure: IAS 27 10




ifrs-full


InvestmentsInJointVenturesAccountedForUsingEquityMethod


X instant, debit


Investments in joint ventures accounted for using equity method


The amount of investments in joint ventures accounted for using the equity method. [Refer: Joint ventures [member]; Investments accounted for using equity method]


common practice: IAS 1 55




ifrs-full


InvestmentsInSubsidiaries


X instant, debit


Investments in subsidiaries


The amount of investments in subsidiaries in an entity’s separate financial statements. [Refer: Subsidiaries [member]]


disclosure: IAS 27 10




ifrs-full


InvestmentsInSubsidiariesJointVenturesAndAssociates


X instant, debit


Investments in subsidiaries, joint ventures and associates


The amount of investments in subsidiaries, joint ventures and associates in an entity’s separate financial statements. [Refer: Associates [member]; Joint ventures [member]; Subsidiaries [member]; Investments in subsidiaries]


disclosure: IAS 27 10




ifrs-full


InvestmentsInSubsidiariesJointVenturesAndAssociatesAbstract


 


Investments in subsidiaries, joint ventures and associates [abstract]


 


 




ifrs-full


InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod


X instant, debit


Investments other than investments accounted for using equity method


The amount of investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method]


common practice: IAS 1 55




ifrs-full


IssueCostsNotRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination


X duration, debit


Issue costs not recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination


The amount of issue costs not recognised as an expense for transactions recognised separately from the acquisition of assets and assumption of liabilities in a business combination. [Refer: Business combinations [member]]


disclosure: IFRS 3 B64 m




ifrs-full


IssuedCapital


X instant, credit


Issued capital


The nominal value of capital issued.


example: IAS 1 78 e




ifrs-full


IssuedCapitalMember


member


Issued capital [member]


This member stands for a component of equity representing issued capital.


disclosure: IAS 1 106




ifrs-full


IssueOfConvertibleInstruments


X duration, credit


Issue of convertible instruments


The change in equity resulting from the issuing of convertible instruments.


common practice: IAS 1 106 d




ifrs-full


IssueOfEquity


X duration, credit


Issue of equity


The increase in equity through the issue of equity instruments.


disclosure: IAS 1 106 d iii




ifrs-full


IssuesFairValueMeasurementAssets


X duration, debit


Issues, fair value measurement, assets


The increase in the fair value measurement of assets resulting from issues of those assets. [Refer: At fair value [member]]


disclosure: IFRS 13 93 e iii




ifrs-full


IssuesFairValueMeasurementEntitysOwnEquityInstruments


X duration, credit


Issues, fair value measurement, entity’s own equity instruments


The increase in the fair value measurement of the entity’s own equity instruments resulting from issues of those equity instruments. [Refer: At fair value [member]; Entity’s own equity instruments [member]]


disclosure: IFRS 13 93 e iii




ifrs-full


IssuesFairValueMeasurementLiabilities


X duration, credit


Issues, fair value measurement, liabilities


The increase in fair value measurement of liabilities resulting from issues of those liabilities. [Refer: At fair value [member]]


disclosure: IFRS 13 93 e iii




esef_cor


ItemsAreFurtherDetailedInSection800100SubclassificationsOfAssetsLiabilitiesAndEquities


guidance


Items are further detailed in section [800100] Subclassifications of assets, liabilities and equities


 


 




esef_cor


ItemsAreFurtherDetailedInSection800200AnalysisOfIncomeAndExpense


guidance


Items are further detailed in section [800200] Analysis of income and expense


 


 




esef_cor


ItemsAreFurtherDetailedInSection800300StatementOfCashFlowsAdditionalDisclosures


guidance


Items are further detailed in section [800300] Statement of cash flows, additional disclosures


 


 




esef_cor


ItemsAreFurtherDetailedInSection800400StatementOfChangesInEquityAdditionalDisclosures


guidance


Items are further detailed in section [800400] Statement of changes in equity, additional disclosures


 


 




ifrs-full


ItemsForPresentationOfRegulatoryDeferralAccountsAbstract


 


Items for presentation of regulatory deferral accounts [abstract]


 


 




ifrs-full


ItemsInCourseOfCollectionFromOtherBanks


X instant, debit


Items in course of collection from other banks


The amount of items that have been transmitted from other banks but not yet been received and processed by the entity.


common practice: IAS 1 55




ifrs-full


ItemsInCourseOfTransmissionToOtherBanks


X instant, credit


Items in course of transmission to other banks


The amount of items that have been transmitted to but not yet received and processed by other banks.


common practice: IAS 1 55




ifrs-full


ItemsOfContingentLiabilitiesAxis


axis


Items of contingent liabilities [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IFRS 3 B64 j




ifrs-full


ItemsOfContingentLiabilitiesMember


member


Items of contingent liabilities [member]


This member stands for aggregated individual items of contingent liabilities. It also represents the standard value for the “Items of contingent liabilities” axis if no other member is used. [Refer: Contingent liabilities [member]]


disclosure: IFRS 3 B64 j




ifrs-full


JointControlOrSignificantInfluenceMember


member


Entities with joint control or significant influence over entity [member]


This member stands for entities that have joint control or significant influence over the entity. Joint control is a contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require the unanimous consent of the parties sharing control. Significant influence is the power to participate in the financial and operating policy decisions of the investee, but not control or joint control of those policies.


disclosure: IAS 24 19 b




ifrs-full


JointOperationsAxis


axis


Joint operations [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IFRS 12 B4 c




ifrs-full


JointOperationsMember


member


Joint operations [member]


This member stands for joint arrangements whereby the parties that have joint control of the arrangement have rights to the assets, and obligations for the liabilities, relating to the arrangement.


disclosure: IFRS 12 B4 c




ifrs-full


JointVenturesAxis


axis


Joint ventures [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 b, disclosure: IFRS 4 39M – Effective on first application of IFRS 9, disclosure: IFRS 4 39J – Expiry date 2021-01-01




ifrs-full


JointVenturesMember


member


Joint ventures [member]


This member stands for joint arrangements whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement.


disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 b, disclosure: IFRS 4 39M a – Effective on first application of IFRS 9, disclosure: IFRS 4 39J a – Expiry date 2021-01-01




ifrs-full


JointVenturesWhereEntityIsVenturerMember


member


Joint ventures where entity is venturer [member]


This member stands for joint ventures in which the entity is a joint venturer. A venturer is a party to a joint venture and has joint control over that joint venture. [Refer: Joint ventures [member]]


disclosure: IAS 24 19 e




ifrs-full


KeyManagementPersonnelCompensation


X duration, debit


Key management personnel compensation


The amount of compensation to key management personnel. [Refer: Key management personnel of entity or parent [member]]


disclosure: IAS 24 17




ifrs-full


KeyManagementPersonnelCompensationOtherLongtermBenefits


X duration, debit


Key management personnel compensation, other long-term employee benefits


The amount of compensation to key management personnel in the form of other long-term employee benefits. [Refer: Other long-term employee benefits; Key management personnel of entity or parent [member]]


disclosure: IAS 24 17 c




ifrs-full


KeyManagementPersonnelCompensationPostemploymentBenefits


X duration, debit


Key management personnel compensation, post-employment benefits


The amount of compensation to key management personnel in the form of post-employment benefits. [Refer: Key management personnel of entity or parent [member]]


disclosure: IAS 24 17 b




ifrs-full


KeyManagementPersonnelCompensationSharebasedPayment


X duration, debit


Key management personnel compensation, share-based payment


The amount of compensation to key management personnel in the form of share-based payments. [Refer: Key management personnel of entity or parent [member]]


disclosure: IAS 24 17 e




ifrs-full


KeyManagementPersonnelCompensationShorttermEmployeeBenefits


X duration, debit


Key management personnel compensation, short-term employee benefits


The amount of compensation to key management personnel in the form of short-term employee benefits. [Refer: Key management personnel of entity or parent [member]]


disclosure: IAS 24 17 a




ifrs-full


KeyManagementPersonnelCompensationTerminationBenefits


X duration, debit


Key management personnel compensation, termination benefits


The amount of compensation to key management personnel in the form of termination benefits. [Refer: Termination benefits expense; Key management personnel of entity or parent [member]]


disclosure: IAS 24 17 d




ifrs-full


KeyManagementPersonnelOfEntityOrParentMember


member


Key management personnel of entity or parent [member]


This member stands for those persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any director (whether executive or otherwise) of that entity.


disclosure: IAS 24 19 f




ifrs-full


Land


X instant, debit


Land


The amount of property, plant and equipment representing land held by the entity for use in operations. [Refer: Property, plant and equipment]


example: IAS 16 37 a




ifrs-full


LandAndBuildings


X instant, debit


Land and buildings


The amount of property, plant and equipment representing land and depreciable buildings and similar structures for use in operations. [Refer: Buildings; Land; Property, plant and equipment]


example: IAS 16 37 b




ifrs-full


LandAndBuildingsAbstract


 


Land and buildings [abstract]


 


 




ifrs-full


LandAndBuildingsMember


member


Land and buildings [member]


This member stands for a class of property, plant and equipment representing land and depreciable buildings and similar structures for use in operations. [Refer: Buildings; Land; Property, plant and equipment]


example: IAS 16 37 b




ifrs-full


LandMember


member


Land [member]


This member stands for a class of property, plant and equipment representing land held by the entity for use in operations. [Refer: Property, plant and equipment]


example: IAS 16 37 a




ifrs-full


LaterThanFifteenYearsAndNotLaterThanTwentyYearsMember


member


Later than 15 years and not later than 20 years [member]


This member stands for a time band of later than 15 years and not later than 20 years.


example: IFRS 7 B11, example: IFRS 7 IG31A




ifrs-full


LaterThanFiveYearsAndNotLaterThanSevenYearsMember


member


Later than five years and not later than seven years [member]


This member stands for a time band of later than five years and not later than seven years.


example: IFRS 7 B11, example: IFRS 7 IG31A




ifrs-full


LaterThanFiveYearsAndNotLaterThanTenYearsMember


member


Later than five years and not later than 10 years [member]


This member stands for a time band of later than five years and not later than 10 years.


common practice: IAS 1 112 c, example: IFRS 7 B11, example: IFRS 7 IG31A




ifrs-full


LaterThanFiveYearsMember


member


Later than five years [member]


This member stands for a time band of later than five years.


disclosure: IFRS 16 97, disclosure: IFRS 16 94, disclosure: IFRS 17 132 b – Effective 2021-01-01, example: IFRS 7 B35 g, example: IFRS 7 B11, example: IFRS 7 IG31A




ifrs-full


LaterThanFourMonthsMember


member


Later than four months [member]


This member stands for a time band of later than four months.


common practice: IAS 1 112 c




ifrs-full


LaterThanFourYearsAndNotLaterThanFiveYearsMember


member


Later than four years and not later than five years [member]


This member stands for a time band of later than four years and not later than five years.


common practice: IAS 1 112 c, disclosure: IFRS 16 97, disclosure: IFRS 16 94, disclosure: IFRS 17 132 b – Effective 2021-01-01, example: IFRS 7 B11, example: IFRS 7 IG31A




ifrs-full


LaterThanOneMonthAndNotLaterThanSixMonthsMember


member


Later than one month and not later than six months [member]


This member stands for a time band of later than one month and not later than six months.


example: IFRS 7 B11, example: IFRS 7 IG31A




ifrs-full


LaterThanOneMonthAndNotLaterThanThreeMonthsMember


member


Later than one month and not later than three months [member]


This member stands for a time band of later than one month and not later than three months.


example: IFRS 7 B11 b, example: IFRS 7 B35 b, example: IFRS 7 IG31A




ifrs-full


LaterThanOneMonthAndNotLaterThanTwoMonthsMember


member


Later than one month and not later than two months [member]


This member stands for a time band of later than one month and not later than two months.


common practice: IAS 1 112 c, example: IFRS 7 IG20D, example: IFRS 7 35N, common practice: IFRS 7 37 – Expiry date 2021-01-01




ifrs-full


LaterThanOneYearAndNotLaterThanFiveYearsMember


member


Later than one year and not later than five years [member]


This member stands for a time band of later than one year and not later than five years.


example: IFRS 7 B11 d, example: IFRS 7 IG31A




ifrs-full


LaterThanOneYearAndNotLaterThanThreeYearsMember


member


Later than one year and not later than three years [member]


This member stands for a time band of later than one year and not later than three years.


example: IFRS 7 B35 e, example: IFRS 7 B11, example: IFRS 7 IG31A




ifrs-full


LaterThanOneYearAndNotLaterThanTwoYearsMember


member


Later than one year and not later than two years [member]


This member stands for a time band of later than one year and not later than two years.


common practice: IAS 1 112 c, disclosure: IFRS 16 97, disclosure: IFRS 16 94, disclosure: IFRS 17 132 b – Effective 2021-01-01, example: IFRS 7 B11, example: IFRS 7 IG31A




ifrs-full


LaterThanOneYearMember


member


Later than one year [member]


This member stands for a time band of later than one year.


disclosure: IAS 1 61 b, example: IFRS 7 IG28 d – Expiry date 2021-01-01, example: IFRS 7 37 a – Expiry date 2021-01-01




ifrs-full


LaterThanSevenYearsAndNotLaterThanTenYearsMember


member


Later than seven years and not later than 10 years [member]


This member stands for a time band of later than seven years and not later than 10 years.


example: IFRS 7 B11, example: IFRS 7 IG31A




ifrs-full


LaterThanSixMonthsAndNotLaterThanOneYearMember


member


Later than six months and not later than one year [member]


This member stands for a time band of later than six months and not later than one year.


example: IFRS 7 B35 d, example: IFRS 7 B11, example: IFRS 7 IG28 c – Expiry date 2021-01-01, example: IFRS 7 37 a – Expiry date 2021-01-01, example: IFRS 7 IG31A




ifrs-full


LaterThanSixMonthsMember


member


Later than six months [member]


This member stands for a time band of later than six months.


common practice: IAS 1 112 c




ifrs-full


LaterThanTenYearsAndNotLaterThanFifteenYearsMember


member


Later than 10 years and not later than 15 years [member]


This member stands for a time band of later than 10 years and not later than 15 years.


example: IFRS 7 B11, example: IFRS 7 IG31A




ifrs-full


LaterThanTenYearsMember


member


Later than 10 years [member]


This member stands for a time band of later than 10 years.


common practice: IAS 1 112 c, example: IFRS 7 B11, example: IFRS 7 IG31A




ifrs-full


LaterThanThreeMonthsAndNotLaterThanFourMonthsMember


member


Later than three months and not later than four months [member]


This member stands for a time band of later than three months and not later than four months.


common practice: IAS 1 112 c




ifrs-full


LaterThanThreeMonthsAndNotLaterThanOneYearMember


member


Later than three months and not later than one year [member]


This member stands for a time band of later than three months and not later than one year.


example: IFRS 7 B11 c




ifrs-full


LaterThanThreeMonthsAndNotLaterThanSixMonthsMember


member


Later than three months and not later than six months [member]


This member stands for a time band of later than three months and not later than six months.


example: IFRS 7 B35 c, example: IFRS 7 B11, example: IFRS 7 IG28 b – Expiry date 2021-01-01, example: IFRS 7 37 a – Expiry date 2021-01-01, example: IFRS 7 IG31A




ifrs-full


LaterThanThreeMonthsMember


member


Later than three months [member]


This member stands for a time band of later than three months.


example: IFRS 7 IG20D, example: IFRS 7 35N, common practice: IFRS 7 37 – Expiry date 2021-01-01




ifrs-full


LaterThanThreeYearsAndNotLaterThanFiveYearsMember


member


Later than three years and not later than five years [member]


This member stands for a time band of later than three years and not later than five years.


example: IFRS 7 B35 f, example: IFRS 7 B11, example: IFRS 7 IG31A




ifrs-full


LaterThanThreeYearsAndNotLaterThanFourYearsMember


member


Later than three years and not later than four years [member]


This member stands for a time band of later than three years and not later than four years.


common practice: IAS 1 112 c, disclosure: IFRS 16 97, disclosure: IFRS 16 94, disclosure: IFRS 17 132 b – Effective 2021-01-01, example: IFRS 7 B11, example: IFRS 7 IG31A




ifrs-full


LaterThanThreeYearsMember


member


Later than three years [member]


This member stands for a time band of later than three years.


example: IFRS 7 B11, example: IFRS 7 IG31A




ifrs-full


LaterThanTwentyYearsAndNotLaterThanTwentyfiveYearsMember


member


Later than 20 years and not later than twenty-five years [member]


This member stands for a time band of later than 20 years and not later than twenty-five years.


example: IFRS 7 B11, example: IFRS 7 IG31A




ifrs-full


LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember


member


Later than two months and not later than three months [member]


This member stands for a time band of later than two months and not later than three months.


common practice: IAS 1 112 c, example: IFRS 7 IG20D, example: IFRS 7 35N, common practice: IFRS 7 37 – Expiry date 2021-01-01




ifrs-full


LaterThanTwoYearsAndNotLaterThanFiveYearsMember


member


Later than two years and not later than five years [member]


This member stands for a time band of later than two years and not later than five years.


common practice: IAS 1 112 c




ifrs-full


LaterThanTwoYearsAndNotLaterThanThreeYearsMember


member


Later than two years and not later than three years [member]


This member stands for a time band of later than two years and not later than three years.


common practice: IAS 1 112 c, disclosure: IFRS 16 97, disclosure: IFRS 16 94, disclosure: IFRS 17 132 b – Effective 2021-01-01, example: IFRS 7 B11, example: IFRS 7 IG31A




ifrs-full


LeaseCommitmentsForShorttermLeasesForWhichRecognitionExemptionHasBeenUsed


X instant, credit


Lease commitments for short-term leases for which recognition exemption has been used


The amount of the lease commitments for short-term leases accounted for applying paragraph 6 of IFRS 16. Short-term lease is a lease that, at the commencement date, has a lease term of 12 months or less. A lease that contains a purchase option is not a short-term lease.


disclosure: IFRS 16 55




ifrs-full


LeaseholdImprovementsMember


member


Leasehold improvements [member]


This member stands for a class of property, plant and equipment representing improvements to assets held under a lease agreement.


common practice: IAS 16 37




ifrs-full


LeaseLiabilities


X instant, credit


Lease liabilities


The amount of liabilities related to the entity’s leases. Lease is a contract, or part of a contract, that conveys the right to use an underlying asset for a period of time in exchange for consideration.


disclosure: IFRS 16 47 b




ifrs-full


LeaseLiabilitiesAbstract


 


Lease liabilities [abstract]


 


 




ifrs-full


LeaseLiabilitiesMember


member


Lease liabilities [member]


This member stands for lease liabilities. [Refer: Lease liabilities]


example: IAS 7 C Reconciliation of liabilities arising from financing activities, example: IAS 7 44C




ifrs-full


LeaseReceivablesMember


member


Lease receivables [member]


This member stands for receivables related to leases.


disclosure: IFRS 7 35H b iii, disclosure: IFRS 7 35M b iii, example: IFRS 7 35N




ifrs-full


LeasesAsLesseeRelatedPartyTransactions


X duration


Leases as lessee, related party transactions


The amount of leases where the entity was the lessee in related party transactions. [Refer: Related parties [member]]


example: IAS 24 21 d




ifrs-full


LeasesAsLessorRelatedPartyTransactions


X duration


Leases as lessor, related party transactions


The amount of leases where the entity was the lessor in related party transactions. [Refer: Related parties [member]]


example: IAS 24 21 d




ifrs-full


LegalFormOfEntity


text


Legal form of entity


Information about the legal structure under which the entity operates.


disclosure: IAS 1 138 a




ifrs-full


LegalProceedingsContingentLiabilityMember


member


Legal proceedings contingent liability [member]


This member stands for a contingent liability for legal proceedings. [Refer: Contingent liabilities [member]]


example: IAS 37 88




ifrs-full


LegalProceedingsProvision


X instant, credit


Legal proceedings provision


The amount of provision for legal proceedings. [Refer: Other provisions]


example: IAS 37 Example 10 A court case, example: IAS 37 87




ifrs-full


LegalProceedingsProvisionAbstract


 


Legal proceedings provision [abstract]


 


 




ifrs-full


LegalProceedingsProvisionMember


member


Legal proceedings provision [member]


This member stands for a provision for legal proceedings. [Refer: Other provisions [member]]


example: IAS 37 Example 10 A court case, example: IAS 37 87




ifrs-full


LengthOfLifeOfLimitedLifeEntity


text


Length of life of limited life entity


Information about the length of the entity’s life if it is a limited life entity.


disclosure: IAS 1 138 d




ifrs-full


Level1OfFairValueHierarchyMember


member


Level 1 of fair value hierarchy [member]


This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date.


disclosure: IAS 19 142, disclosure: IFRS 13 93 b




ifrs-full


Level2And3OfFairValueHierarchyMember


member


Level 2 and 3 of fair value hierarchy [member]


This member stands for combined Level 2 and Level 3 categories of the fair value hierarchy. [Refer: Level 2 of fair value hierarchy [member]; Level 3 of fair value hierarchy [member]]


disclosure: IAS 19 142




ifrs-full


Level2OfFairValueHierarchyMember


member


Level 2 of fair value hierarchy [member]


This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.


disclosure: IFRS 13 93 b




ifrs-full


Level3OfFairValueHierarchyMember


member


Level 3 of fair value hierarchy [member]


This member stands for a category of the fair value hierarchy where inputs to the valuation techniques are unobservable inputs for the asset or liability. Unobservable inputs are inputs for which market data are not available and that are developed using the best information available about the assumptions that the market participants would use when pricing the asset or liability.


disclosure: IFRS 13 93 b




ifrs-full


LevelOfParticipationOfEntityComparedWithOtherParticipatingEntities


X.XX instant


Level of participation of entity compared with other participating entities


The description of an indication of the level of participation of the entity in a defined benefit plan compared with other participating entities. Examples of measures that might provide such an indication include the entity’s proportion of the total contributions to the plan or the entity’s proportion of the total number of active members, retired members, and former members entitled to benefits, if that information is available. [Refer: Defined benefit plans [member]]


disclosure: IAS 19 148 d v




ifrs-full


LevelOfPriceIndex


X.XX instant


Level of price index


The value of the level of the general price index used to restate financial statement information of an entity whose functional currency is the currency of a hyperinflationary economy.


disclosure: IAS 29 39 c




ifrs-full


LevelOfRoundingUsedInFinancialStatements


text


Level of rounding used in financial statements


Information about the level of rounding used in the presentation of amounts in the financial statements.


disclosure: IAS 1 51 e




ifrs-full


LevelsOfFairValueHierarchyAxis


axis


Levels of fair value hierarchy [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IAS 19 142, disclosure: IFRS 13 93 b




ifrs-full


Liabilities


X instant, credit


Liabilities


The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits.


disclosure: IAS 1 55, disclosure: IFRS 13 93 a, disclosure: IFRS 13 93 b, disclosure: IFRS 13 93 e, disclosure: IFRS 8 28 d, disclosure: IFRS 8 23




ifrs-full


LiabilitiesAbstract


 


Liabilities [abstract]


 


 




ifrs-full


LiabilitiesArisingFromExplorationForAndEvaluationOfMineralResources


X instant, credit


Liabilities arising from exploration for and evaluation of mineral resources


The amount of liabilities arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource.


disclosure: IFRS 6 24 b




ifrs-full


LiabilitiesArisingFromFinancingActivities


X instant, credit


Liabilities arising from financing activities


The amount of liabilities for which cash flows were, or future cash flows will be, classified in the statement of cash flows as cash flows from financing activities. [Refer: Cash flows from (used in) financing activities; Liabilities]


example: IAS 7 44D




ifrs-full


LiabilitiesArisingFromFinancingActivitiesAxis


axis


Liabilities arising from financing activities [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


example: IAS 7 44D




ifrs-full


LiabilitiesArisingFromFinancingActivitiesMember


member


Liabilities arising from financing activities [member]


This member stands for liabilities arising from financing activities. It also represents the standard value for the “Liabilities arising from financing activities” axis if no other member is used. [Refer: Liabilities arising from financing activities]


example: IAS 7 44D




ifrs-full


LiabilitiesArisingFromInsuranceContracts


X instant, credit


Liabilities under insurance contracts and reinsurance contracts issued


The amount of liabilities under insurance contracts and reinsurance contracts issued. [Refer: Types of insurance contracts [member]]


example: IAS 1 55 – Expiry date 2021-01-01, disclosure: IFRS 4 37 b – Expiry date 2021-01-01, disclosure: IFRS 4 37 e – Expiry date 2021-01-01, example: IFRS 4 IG20 a – Expiry date 2021-01-01, example: IFRS 4 IG37 a – Expiry date 2021-01-01




ifrs-full


LiabilitiesDueToCentralBanks


X instant, credit


Liabilities due to central banks


The amount of liabilities due to central banks.


common practice: IAS 1 55




ifrs-full


LiabilitiesForIncurredClaimsMember


member


Liabilities for incurred claims [member]


This member stands for an entity’s obligation to investigate and pay valid claims for insured events that have already occurred, including events that have occurred but for which claims have not been reported, and other incurred insurance expenses.


disclosure: IFRS 17 100 c – Effective 2021-01-01




ifrs-full


LiabilitiesForIncurredClaimsThatAriseFromContractsWithinScopeOfIFRS17


X instant, credit


Liabilities for incurred claims that arise from contracts within scope of IFRS 17


The amount of the liabilities for incurred claims that arise from contracts within the scope of IFRS 17. [Refer: Liabilities for incurred claims [member]]


disclosure: IFRS 17 130 – Effective 2021-01-01




ifrs-full


LiabilitiesFromSharebasedPaymentTransactions2011


X instant, credit


Liabilities from share-based payment transactions


The amount of liabilities arising from share-based payment transactions. Share-based payment transactions are transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Share-based payment arrangements [member]]


disclosure: IFRS 2 51 b i




ifrs-full


LiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale


X instant, credit


Liabilities included in disposal groups classified as held for sale


The amount of liabilities included in disposal groups classified as held for sale. [Refer: Liabilities; Disposal groups classified as held for sale [member]]


disclosure: IAS 1 54 p, disclosure: IFRS 5 38




ifrs-full


LiabilitiesIncurred


X instant, credit


Liabilities incurred


The fair value, at acquisition date, of liabilities incurred (for example, a liability for contingent consideration) as consideration transferred in a business combination. [Refer: Business combinations [member]]


disclosure: IFRS 3 B64 f iii




ifrs-full


LiabilitiesInSubsidiaryOrBusinessesAcquiredOrDisposed2013


X duration, credit


Liabilities in subsidiary or businesses acquired or disposed


The amount of liabilities in subsidiaries or other businesses over which control is obtained or lost. [Refer: Subsidiaries [member]]


disclosure: IAS 7 40 d




ifrs-full


LiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAxis


axis


Liabilities measured at fair value and issued with inseparable third-party credit enhancement [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IFRS 13 98




ifrs-full


LiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementMember


member


Liabilities measured at fair value and issued with inseparable third-party credit enhancement [member]


This member stands for liabilities measured at fair value and issued with inseparable third-party credit enhancement. It also represents the standard value for the “Liabilities measured at fair value and issued with inseparable third-party credit enhancement” axis if no other member is used. [Refer: Liabilities; At fair value [member]]


disclosure: IFRS 13 98




ifrs-full


LiabilitiesMember


member


Liabilities [member]


This member stands for a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits. It also represents the standard value for the “Classes of liabilities” axis if no other member is used. [Refer: Liabilities]


disclosure: IFRS 13 93




ifrs-full


LiabilitiesOrComponentsOfEquityRelatingToDiscretionaryParticipationFeatures


X instant, credit


Liabilities or components of equity relating to discretionary participation features


The amount of liabilities or components of equity relating to discretionary participation features. Discretionary participation features are contractual rights to receive, as a supplement to guaranteed benefits, additional benefits: (a) that are likely to be a significant portion of the total contractual benefits; (b) whose amount or timing is contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the performance of a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the company, fund or other entity that issues the contract.


example: IFRS 4 IG22 f – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01




ifrs-full


LiabilitiesOtherThanActuarialPresentValueOfPromisedRetirementBenefits


X instant, credit


Liabilities other than actuarial present value of promised retirement benefits


The amount of liabilities other than the actuarial present value of promised retirement benefits in retirement benefit plans. [Refer: Actuarial present value of promised retirement benefits]


disclosure: IAS 26 35 a v




ifrs-full


LiabilitiesRecognisedInEntitysFinancialStatementsInRelationToStructuredEntities


X instant, credit


Liabilities recognised in entity’s financial statements in relation to structured entities


The amount of liabilities recognised in the entity’s financial statements relating to its interests in structured entities. [Refer: Liabilities; Unconsolidated structured entities [member]]


disclosure: IFRS 12 29 a




ifrs-full


LiabilitiesThatAriseBecauseInsurerIssuesOrFulfilsObligationsArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts


X instant, credit


Liabilities that arise because insurer issues or fulfils obligations arising from contracts within scope of IFRS 4 and non-derivative investment contracts


The amount of liabilities that arise because an insurer issues, or fulfils obligations arising from, the contracts within the scope of IFRS 4 and non-derivative investment contracts.


disclosure: IFRS 4 39C a – Expiry date 2021-01-01




ifrs-full


LiabilitiesToWhichSignificantRestrictionsApply


X instant, credit


Liabilities to which significant restrictions apply


The amount in the consolidated financial statements of the liabilities of the group to which significant restrictions (for example, statutory, contractual and regulatory restrictions) apply on the entity’s ability to settle the liabilities of the group.


disclosure: IFRS 12 13 c




ifrs-full


LiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedAbstract


 


Liabilities under insurance contracts and reinsurance contracts issued [abstract]


 


 




ifrs-full


LiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear


X instant, credit


Liabilities with significant risk of material adjustments within next financial year


The amount of liabilities subject to assumptions that have a significant risk of resulting in a material adjustment to the amounts of those liabilities within the next financial year.


disclosure: IAS 1 125 b




ifrs-full


LiabilityAssetOfDefinedBenefitPlans


X instant, credit


Net defined benefit liability (asset)


The amount of deficit or surplus in a defined benefit plan, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling. [Refer: Defined benefit plans [member]]


disclosure: IAS 19 140 a




ifrs-full


LicenceFeeIncome


X duration, credit


Licence fee income


The amount of income arising from licence fees.


common practice: IAS 1 112 c




ifrs-full


LicencesAndFranchises


X instant, debit


Licences and franchises


The amount of intangible assets representing the right to use certain intangible assets owned by another entity and the right to operate a business using the name, merchandise, services, methodologies, promotional support, marketing and supplies granted by another entity. [Refer: Intangible assets other than goodwill]


example: IAS 38 119 d




ifrs-full


LicencesAndFranchisesMember


member


Licences and franchises [member]


This member stands for a class of intangible assets representing the right to use certain intangible assets owned by another entity and the right to operate a business using the name, merchandise, services, methodologies, promotional support, marketing and supplies granted by another entity. [Refer: Intangible assets other than goodwill]


example: IAS 38 119 d




ifrs-full


LicencesMember


member


Licences [member]


This member stands for a class of intangible assets representing the right to use certain intangible assets owned by another entity. [Refer: Intangible assets other than goodwill]


common practice: IAS 38 119




ifrs-full


LifeInsuranceContractsMember


member


Life insurance contracts [member]


This member stands for life insurance contracts. [Refer: Types of insurance contracts [member]]


common practice: IFRS 4 Disclosure – Expiry date 2021-01-01




ifrs-full


LifetimeExpectedCreditLossesMember


member


Lifetime expected credit losses [member]


This member stands for the expected credit losses that result from all possible default events over the expected life of a financial instrument. [Refer: Type of measurement of expected credit losses [member]]


disclosure: IFRS 7 35H b, disclosure: IFRS 7 35M b




ifrs-full


LimitationsThatMayResultInInformationNotFullyReflectingFairValueOfAssetsAndLiabilitiesInvolved


text


Description of objective of method used and limitations that may result in information not fully reflecting fair value of assets and liabilities involved


The description of the objective of the method used, and of limitations that may result in, information not fully reflecting the fair value of the assets and liabilities involved for a sensitivity analysis that reflects interdependencies between risk variables.


disclosure: IFRS 7 41 b




ifrs-full


LineItemsIncludingAmortisationOfIntangibleAssetsIntangibleAssetsOtherThanGoodwill


text


Description of line item(s) in statement of comprehensive income in which amortisation of intangible assets is included


The description of the line item(s) of the statement of comprehensive income in which amortisation of intangible assets is included. [Refer: Intangible assets other than goodwill; Depreciation and amortisation expense]


disclosure: IAS 38 118 d




esef_cor


LineItemsNotDimensionallyQualified


table


Line items not dimensionally qualified


 


 




ifrs-full


LineItemsOfRecognisedAssetsAndLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssets


text


Description of line items of recognised assets and liabilities representing continuing involvement in derecognised financial assets


The description of the line items in the statement of financial position in which the carrying amounts of assets and liabilities that represent the entity’s continuing involvement in derecognised financial assets are recognised. [Refer: Financial assets]


disclosure: IFRS 7 42E a




ifrs-full


LiquidityRiskMember


member


Liquidity risk [member]


This member stands for the risk that an entity will encounter difficulty in meeting obligations associated with financial liabilities that are settled by delivering cash or another financial asset. [Refer: Financial assets; Financial liabilities]


disclosure: IFRS 17 124 – Effective 2021-01-01, disclosure: IFRS 17 125 – Effective 2021-01-01, disclosure: IFRS 17 127 – Effective 2021-01-01, example: IFRS 7 32




ifrs-full


LivingAnimalsMember


member


Living animals [member]


This member stands for living animals.


common practice: IAS 41 41




ifrs-full


LoanCommitmentsMember


member


Loan commitments [member]


This member stands for firm commitments to provide credit under pre-specified terms and conditions.


disclosure: IFRS 7 B8E, disclosure: IFRS 7 35M




ifrs-full


LoansAcquiredInBusinessCombinationMember


member


Loans acquired in business combination [member]


This member stands for loans that are acquired in a business combination. [Refer: Business combinations [member]]


example: IFRS 3 B64 h




ifrs-full


LoansAndAdvancesToBanks


X instant, debit


Loans and advances to banks


The amount of loans and advances the entity has made to banks.


common practice: IAS 1 55




ifrs-full


LoansAndAdvancesToCustomers


X instant, debit


Loans and advances to customers


The amount of loans and advances the entity has made to customers.


common practice: IAS 1 55




ifrs-full


LoansAndReceivables


X instant, debit


Loans and receivables


The amount of non-derivative financial assets with fixed or determinable payments that are not quoted in an active market, other than: (a) those that the entity intends to sell immediately or in the near term, which shall be classified as held for trading, and those that the entity, upon initial recognition, designates as at fair value through profit or loss; (b) those that the entity, upon initial recognition, designates as available for sale; or (c) those for which the holder may not recover substantially all of its initial investment, other than because of credit deterioration, which shall be classified as available for sale. An interest acquired in a pool of assets that are not loans or receivables (for example, an interest in a mutual fund or a similar fund) is not a loan or receivable. [Refer: Derivative financial assets]


disclosure: IFRS 7 8 c – Expiry date 2021-01-01




ifrs-full


LoansAndReceivablesCategoryMember


member


Loans and receivables, category [member]


This member stands for the loans and receivables category of financial assets. [Refer: Loans and receivables]


disclosure: IFRS 7 8 c – Expiry date 2021-01-01




ifrs-full


LoansPayableInBreachWhichPermittedLenderToDemandAcceleratedRepayment


X instant, credit


Loans payable in breach which permitted lender to demand accelerated repayment


The amount of loans payable in breach of the terms that permitted the lender to demand accelerated repayment.


disclosure: IFRS 7 19




ifrs-full


LoansPayableInDefault


X instant, credit


Loans payable in default


The amount of loans payable in default.


disclosure: IFRS 7 18 b




ifrs-full


LoansReceived


X instant, credit


Loans received


The amount of loans received.


common practice: IAS 1 112 c




ifrs-full


LoansToGovernment


X instant, debit


Loans to government


The amount of loans to government made by the entity.


common practice: IAS 1 55




ifrs-full


LoansToGovernmentMember


member


Loans to government [member]


This member stands for loans made to government.


common practice: IAS 1 112 c




ifrs-full


LongtermBorrowings


X instant, credit


Non-current portion of non-current borrowings


The non-current portion of non-current borrowings. [Refer: Borrowings]


common practice: IAS 1 55




ifrs-full


LongtermBorrowingsMember


member


Long-term borrowings [member]


This member stands for long-term borrowings. [Refer: Borrowings]


example: IAS 7 C Reconciliation of liabilities arising from financing activities, example: IAS 7 44C




ifrs-full


LongtermContractsMember


member


Long-term contracts [member]


This member stands for long-term contracts with customers.


example: IFRS 15 B89 e




ifrs-full


LongtermDeposits


X instant, debit


Long-term deposits


The amount of long-term deposits held by the entity.


common practice: IAS 1 55




ifrs-full


LongtermLegalProceedingsProvision


X instant, credit


Non-current legal proceedings provision


The amount of non-current provision for legal proceedings. [Refer: Legal proceedings provision]


example: IAS 37 Example 10 A court case, example: IAS 37 87




ifrs-full


LongtermMiscellaneousOtherProvisions


X instant, credit


Non-current miscellaneous other provisions


The amount of miscellaneous non-current other provisions. [Refer: Miscellaneous other provisions]


common practice: IAS 1 78 d




ifrs-full


LongtermOnerousContractsProvision


X instant, credit


Non-current onerous contracts provision


The amount of non-current provision for onerous contracts. [Refer: Onerous contracts provision]


example: IAS 37 66




ifrs-full


LongtermProvisionForDecommissioningRestorationAndRehabilitationCosts


X instant, credit


Non-current provision for decommissioning, restoration and rehabilitation costs


The amount of non-current provision for decommissioning, restoration and rehabilitation costs. [Refer: Provision for decommissioning, restoration and rehabilitation costs]


example: IAS 37 D Examples: Disclosures, example: IAS 37 87




ifrs-full


LongtermRestructuringProvision


X instant, credit


Non-current restructuring provision


The amount of non-current provision for restructuring. [Refer: Restructuring provision]


example: IAS 37 70




ifrs-full


LongtermWarrantyProvision


X instant, credit


Non-current warranty provision


The amount of non-current provision for warranties. [Refer: Warranty provision]


example: IAS 37 Example 1 Warranties, example: IAS 37 87




ifrs-full


LossComponentMember


member


Loss component [member]


This member stands for the loss component of the liability for remaining coverage. An entity shall establish (or increase) a loss component of the liability for remaining coverage for an onerous group depicting the losses recognised applying paragraphs 47–48 of IFRS 17. The loss component determines the amounts that are presented in profit or loss as reversals of losses on onerous groups and are consequently excluded from the determination of insurance revenue. [Refer: Insurance contracts [member]; Net liabilities or assets for remaining coverage excluding loss component [member]]


disclosure: IFRS 17 100 b – Effective 2021-01-01




ifrs-full


LossesArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost


X duration, debit


Losses arising from derecognition of financial assets measured at amortised cost


The loss recognised in the statement of comprehensive income arising from the derecognition of financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]


disclosure: IFRS 7 20A




ifrs-full


LossesIncurredInRelationToInterestsInStructuredEntities


X duration, debit


Losses incurred in relation to interests in structured entities


The amount of losses incurred by the entity relating to its interests in structured entities. [Refer: Unconsolidated structured entities [member]]


example: IFRS 12 B26 b




ifrs-full


LossesOnChangeInFairValueOfDerivatives


X duration, debit


Losses on change in fair value of derivatives


The losses resulting from changes in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]]


common practice: IAS 1 85




ifrs-full


LossesOnDisposalsOfInvestmentProperties


X duration, debit


Losses on disposals of investment properties


The losses on disposals of investment properties. [Refer: Investment property]


common practice: IAS 1 112 c




ifrs-full


LossesOnDisposalsOfInvestments


X duration, debit


Losses on disposals of investments


The losses on the disposal of investments.


disclosure: IAS 1 98 d




ifrs-full


LossesOnDisposalsOfNoncurrentAssets


X duration, debit


Losses on disposals of non-current assets


The losses on disposals of non-current assets. [Refer: Non-current assets]


common practice: IAS 1 112 c




ifrs-full


LossesOnDisposalsOfPropertyPlantAndEquipment


X duration, debit


Losses on disposals of property, plant and equipment


The losses on the disposal of property, plant and equipment. [Refer: Property, plant and equipment]


disclosure: IAS 1 98 c




ifrs-full


LossesOnLitigationSettlements


X duration, debit


Losses on litigation settlements


The losses on settlements of litigation.


disclosure: IAS 1 98 f




ifrs-full


LTELicencesMember


member


LTE licences [member]


This member stands for Long Term Evolution licenses. [Refer: Licences and franchises]


common practice: IAS 38 119




ifrs-full


Machinery


X instant, debit


Machinery


The amount of property, plant and equipment representing long-lived, depreciable machinery used in operations. [Refer: Property, plant and equipment]


example: IAS 16 37 c




ifrs-full


MachineryMember


member


Machinery [member]


This member stands for a class of property, plant and equipment representing long-lived, depreciable machinery used in operations. [Refer: Property, plant and equipment]


example: IAS 16 37 c




ifrs-full


MajorBusinessCombinationMember


member


Major business combination [member]


This member stands for major business combinations. [Refer: Business combinations [member]]


example: IAS 10 22 a




ifrs-full


MajorComponentsOfTaxExpenseIncomeAbstract


 


Major components of tax expense (income) [abstract]


 


 




ifrs-full


MajorCustomersAxis


axis


Major customers [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IFRS 8 34




ifrs-full


MajorCustomersMember


member


Customers [member]


This member stands for customers. It also represents the standard value for the “Major customers” axis if no other member is used.


disclosure: IFRS 8 34




ifrs-full


MajorOrdinaryShareTransactionsMember


member


Major ordinary share transactions [member]


This member stands for major ordinary share transactions. [Refer: Ordinary shares [member]]


example: IAS 10 22 f




ifrs-full


MajorPurchasesOfAssetsMember


member


Major purchases of assets [member]


This member stands for major purchases of assets.


example: IAS 10 22 c




ifrs-full


ManagementConclusionOnFairPresentationAsConsequenceOfDeparture


text


Management conclusion on fair presentation as consequence of departure


The conclusion by management that the financial statements present fairly the entity’s financial position, financial performance and cash flows, when the entity has departed from a requirement of an IFRS.


disclosure: IAS 1 20 a




ifrs-full


MandatoryReserveDepositsAtCentralBanks


X instant, debit


Mandatory reserve deposits at central banks


The amount of reserve that is kept in deposit at a central bank to fulfil regulatory reserve requirements.


common practice: IAS 1 112 c




ifrs-full


MarketApproachMember


member


Market approach [member]


This member stands for a valuation technique that uses prices and other relevant information generated by market transactions involving identical or comparable (ie similar) assets, liabilities or a group of assets and liabilities, such as a business.


example: IFRS 13 62




ifrs-full


MarketComparableCompaniesMember


member


Market comparable companies [member]


This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from comparable entities (for example, EBITDA multiple, revenue multiple, discount for lack of marketability, control premium) in the current market. [Refer: Market approach [member]]


example: IFRS 13 IE63, example: IFRS 13 B5




ifrs-full


MarketComparablePricesMember


member


Market comparable prices [member]


This member stands for a specific valuation technique consistent with the market approach that involves analysing inputs from comparable prices (for example, price per square metre) in the current market. [Refer: Market approach [member]]


example: IFRS 13 IE63, example: IFRS 13 B5




ifrs-full


MarketRiskMember


member


Market risk [member]


This member stands for the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises three types of risk: currency risk, interest rate risk and other price risk. [Refer: Currency risk [member]; Interest rate risk [member]; Other price risk [member]; Financial instruments, class [member]]


disclosure: IFRS 17 124 – Effective 2021-01-01, disclosure: IFRS 17 125 – Effective 2021-01-01, disclosure: IFRS 17 127 – Effective 2021-01-01, disclosure: IFRS 17 128 a ii – Effective 2021-01-01, example: IFRS 7 32




ifrs-full


MarketsOfCustomersAxis


axis


Markets of customers [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


example: IFRS 15 B89 c




ifrs-full


MarketsOfCustomersMember


member


Markets of customers [member]


This member stands for all markets of customers. It also represents the standard value for the “Markets of customers” axis if no other member is used.


example: IFRS 15 B89 c




ifrs-full


MastheadsAndPublishingTitles


X instant, debit


Mastheads and publishing titles


The amount of intangible assets representing rights acquired through registration to use mastheads and publishing titles. [Refer: Intangible assets other than goodwill]


example: IAS 38 119 b




ifrs-full


MastheadsAndPublishingTitlesMember


member


Mastheads and publishing titles [member]


This member stands for a class of intangible assets representing rights acquired through registration to use mastheads and publishing titles. [Refer: Intangible assets other than goodwill]


example: IAS 38 119 b




ifrs-full


MaterialIncomeAndExpenseAbstract


 


Material income and expense [abstract]


 


 




ifrs-full


MaterialReconcilingItemsMember


member


Material reconciling items [member]


This member stands for material adjustments used to reconcile items in the entity’s financial statements.


disclosure: IFRS 8 28




ifrs-full


MatrixPricingMember


member


Matrix pricing [member]


This member stands for a specific mathematical valuation technique that is consistent with the market approach that is used principally to value some types of financial instruments, such as debt instruments, without relying exclusively on quoted prices for the specific securities, but rather relying on the securities’ relationship to other benchmark quoted securities. [Refer: Market approach [member]; Financial instruments, class [member]]


example: IFRS 13 B7




ifrs-full


MatureBiologicalAssetsMember


member


Mature biological assets [member]


This member stands for mature biological assets. Mature biological assets are those that have attained harvestable specifications (for consumable biological assets) or are able to sustain regular harvests (for bearer biological assets). [Refer: Biological assets]


example: IAS 41 43




ifrs-full


MaturityAnalysisForDerivativeFinancialLiabilities


text block


Disclosure of maturity analysis for derivative financial liabilities [text block]


The disclosure of a maturity analysis for derivative financial liabilities, including the remaining contractual maturities for those derivative financial liabilities for which contractual maturities are essential for an understanding of the timing of the cash flows. [Refer: Derivative financial liabilities]


disclosure: IFRS 7 39 b




ifrs-full


MaturityAnalysisForNonderivativeFinancialLiabilities


text block


Disclosure of maturity analysis for non-derivative financial liabilities [text block]


The disclosure of a maturity analysis for non-derivative financial liabilities (including issued financial guarantee contracts) that shows the remaining contractual maturities. [Refer: Derivative financial liabilities]


disclosure: IFRS 7 39 a




ifrs-full


MaturityAxis


axis


Maturity [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IAS 1 61, disclosure: IFRS 15 120 b i, disclosure: IFRS 16 97, disclosure: IFRS 16 94, disclosure: IFRS 17 109 – Effective 2021-01-01, disclosure: IFRS 17 120 – Effective 2021-01-01, disclosure: IFRS 17 132 b – Effective 2021-01-01, example: IFRS 7 B11, disclosure: IFRS 7 42E e, disclosure: IFRS 7 23B a




ifrs-full


MaximumExposureToCreditRisk


X instant


Maximum exposure to credit risk


The amount that best represents the maximum exposure to credit risk without taking into account any collateral held or other credit enhancements (for example, netting agreements that do not qualify for offset in accordance with IAS 32). [Refer: Credit risk [member]]


disclosure: IFRS 7 35K a, disclosure: IFRS 7 36 a – Expiry date 2021-01-01




ifrs-full


MaximumExposureToCreditRiskFinancialInstrumentsToWhichImpairmentRequirementsInIFRS9AreNotApplied


X instant


Maximum exposure to credit risk, financial instruments to which impairment requirements in IFRS 9 are not applied


The amount that best represents the maximum exposure to credit risk in relation to financial instruments to which impairment requirements in IFRS 9 are not applied. [Refer: Maximum exposure to credit risk]


disclosure: IFRS 7 36 a




ifrs-full


MaximumExposureToCreditRiskOfFinancialAssets


X instant


Maximum exposure to credit risk of financial assets designated as measured at fair value through profit or loss


The maximum exposure to the credit risk of financial assets designated as measured at fair value through profit or loss. [Refer: Credit risk [member]; Maximum exposure to credit risk]


disclosure: IFRS 7 9 a




ifrs-full


MaximumExposureToCreditRiskOfLoansOrReceivables


X instant


Maximum exposure to credit risk of loans or receivables


The maximum exposure to the credit risk of loans or receivables. [Refer: Loans and receivables; Credit risk [member]; Maximum exposure to credit risk]


disclosure: IFRS 7 9 a – Expiry date 2021-01-01




ifrs-full


MaximumExposureToCreditRiskThatArisesFromContractsWithinScopeOfIFRS17


X instant


Maximum exposure to credit risk that arises from contracts within scope of IFRS 17


The amount that best represents the maximum exposure at the end of the reporting period to credit risk that arises from contracts within the scope of IFRS 17. [Refer: Credit risk [member]]


disclosure: IFRS 17 131 a – Effective 2021-01-01




ifrs-full


MaximumExposureToLossFromContinuingInvolvement


X instant


Maximum exposure to loss from continuing involvement


The amount that best represents the entity’s maximum exposure to loss from its continuing involvement in derecognised financial assets.


disclosure: IFRS 7 42E c




ifrs-full


MaximumExposureToLossFromInterestsInStructuredEntities


X instant


Maximum exposure to loss from interests in structured entities


The amount that best represents the entity’s maximum exposure to loss from its interests in structured entities. [Refer: Unconsolidated structured entities [member]]


disclosure: IFRS 12 29 c




ifrs-full


MaximumLimitOfLossesOfStructuredEntitiesWhichEntityIsRequiredToAbsorbBeforeOtherParties


X instant, credit


Maximum limit of losses of structured entities which entity is required to absorb before other parties


The maximum limit of losses of structured entities that the entity is required to absorb before other parties. [Refer: Unconsolidated structured entities [member]]


example: IFRS 12 B26 d




ifrs-full


MeasurementAxis


axis


Measurement [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IAS 40 32A, disclosure: IAS 41 50, disclosure: IFRS 13 93 a




ifrs-full


MeasurementBasesPropertyPlantAndEquipment


text


Measurement bases, property, plant and equipment


The measurement bases used for determining the gross carrying amount for a class of property, plant and equipment. [Refer: Gross carrying amount [member]; Property, plant and equipment]


disclosure: IAS 16 73 a




ifrs-full


MeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration


X duration


Measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration


The amount of measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration if the initial accounting for a business combination is incomplete. The measurement period is the period after the acquisition date during which the acquirer may adjust the provisional amounts recognised for a business combination. [Refer: Non-controlling interests; Business combinations [member]]


disclosure: IFRS 3 B67 a iii




ifrs-full


MediaProductionExpense


X duration, debit


Media production expense


The amount of expense arising from media production.


common practice: IAS 1 112 c




ifrs-full


Merchandise


X instant, debit


Current merchandise


A classification of current inventory representing the amount of goods acquired for resale. [Refer: Inventories]


example: IAS 1 78 c, common practice: IAS 2 37




ifrs-full


MergerReserve


X instant, credit


Merger reserve


A component of equity that may result in relation to a business combination outside the scope of IFRS 3.


common practice: IAS 1 55




ifrs-full


MergerReserveMember


member


Merger reserve [member]


This member stands for a component of equity that may result in relation to a business combination outside the scope of IFRS 3.


common practice: IAS 1 108




ifrs-full


MethodOfAssessmentOfExpectedCreditLossesAxis


axis


Method of assessment of expected credit losses [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


example: IFRS 7 IG20B, example: IFRS 7 35H, example: IFRS 7 35I




ifrs-full


MethodOfAssessmentOfExpectedCreditLossesMember


member


Method of assessment of expected credit losses [member]


This member stands for all methods of assessment of expected credit losses. Expected credit losses are the weighted average of credit losses with the respective risks of a default occurring as the weights. This member also represents the standard value for the “Method of assessment of expected credit losses” axis if no other member is used.


example: IFRS 7 IG20B, example: IFRS 7 35H, example: IFRS 7 35I




ifrs-full


MethodOfDeterminingFairValueOfInstrumentsOrInterests


text


Description of method of measuring fair value of instruments or interests


The description of the method of measuring the fair value of equity interests of the acquirer transferred as consideration in a business combination. [Refer: Business combinations [member]]


disclosure: IFRS 3 B64 f iv




ifrs-full


MethodsAndAssumptionsUsedInPreparingSensitivityAnalysis


text


Description of methods and assumptions used in preparing sensitivity analysis


The description of methods and assumptions used when preparing a sensitivity analysis for types of market risk to which the entity is exposed. [Refer: Market risk [member]]


disclosure: IFRS 7 40 b




ifrs-full


MethodsOfGenerationAxis


axis


Methods of generation [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IAS 38 118




ifrs-full


MethodsOfGenerationMember


member


Methods of generation [member]


This member stands for all methods of generation. It also represents the standard value for the “Methods of generation” axis if no other member is used.


disclosure: IAS 38 118




ifrs-full


MethodsOfTranslationUsedToDetermineSupplementaryInformation


text


Description of methods of translation used to determine supplementary information


The description of the method of translation used to determine the entity’s supplementary information when the entity displays the information in a currency that is different from either its functional currency or its presentation currency.


disclosure: IAS 21 57 c




ifrs-full


MethodsToDetermineAmountOfChangesInFairValueOfFinancialAssetsAndFinancialLiabilitiesAttributableToChangesInCreditRisk


text


Description of methods to determine amount of changes in fair value of financial assets and financial liabilities attributable to changes in credit risk


The description of the methods used to determine the amount of changes in the fair value of financial assets and financial liabilities attributable to changes in credit risk, including an explanation of why the method is appropriate. [Refer: Credit risk [member]; Financial assets; Financial liabilities]


disclosure: IFRS 7 11 a




ifrs-full


MethodsUsedInPreparingSensitivityAnalysisReflectingInterdependenciesBetweenRiskVariables


text


Description of method, parameters and assumptions used in preparing sensitivity analysis reflecting interdependencies between risk variables


The description of method, parameters and assumptions used in preparing a sensitivity analysis, such as value-at-risk, that reflects interdependencies between risk variables (for example, interest rates and exchange rates) and is used to manage financial risks.


disclosure: IFRS 7 41 a




ifrs-full


MethodsUsedToMeasureContractsWithinScopeOfIFRS17Axis


axis


Methods used to measure contracts within scope of IFRS 17 [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IFRS 17 117 a – Effective 2021-01-01




ifrs-full


MethodsUsedToMeasureContractsWithinScopeOfIFRS17Member


member


Methods used to measure contracts within scope of IFRS 17 [member]


This member stands for the methods used to measure contracts within the scope of IFRS 17. It also represents the standard value for the “Methods used to measure contracts within scope of IFRS 17” axis if no other member is used.


disclosure: IFRS 17 117 a – Effective 2021-01-01




ifrs-full


MethodsUsedToMeasureRisk


text


Methods used to measure risk


The description of the methods used to measure risks arising from financial instruments. [Refer: Financial instruments, class [member]]


disclosure: IFRS 7 33 b




ifrs-full


MethodUsedToAccountForInvestmentsInAssociates


text


Method used to account for investments in associates


The description of the method used to account for investments in associates. [Refer: Associates [member]]


disclosure: IAS 27 16 c, disclosure: IAS 27 17 c




ifrs-full


MethodUsedToAccountForInvestmentsInJointVentures


text


Method used to account for investments in joint ventures


The description of the method used to account for investments in joint ventures. [Refer: Joint ventures [member]]


disclosure: IAS 27 16 c, disclosure: IAS 27 17 c




ifrs-full


MethodUsedToAccountForInvestmentsInSubsidiaries


text


Method used to account for investments in subsidiaries


The description of the method used to account for investments in subsidiaries. [Refer: Subsidiaries [member]]


disclosure: IAS 27 16 c, disclosure: IAS 27 17 c




ifrs-full


MethodUsedToDetermineSettlementAmountForPreexistingRelationshipForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination


text


Method used to determine settlement amount for pre-existing relationship for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination


The description of the method used to determine the settlement amount for pre-existing relationships for transactions recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]]


disclosure: IFRS 3 B64 l iv




ifrs-full


MiningAssets


X instant, debit


Mining assets


The amount of assets related to mining activities of the entity.


common practice: IAS 16 37




ifrs-full


MiningAssetsMember


member


Mining assets [member]


This member stands for mining assets. [Refer: Mining assets]


common practice: IAS 16 37




ifrs-full


MiningPropertyMember


member


Mining property [member]


This member stands for property related to mining activities.


common practice: IAS 16 37




ifrs-full


MiningRightsMember


member


Mining rights [member]


This member stands for rights related to mining activities.


common practice: IAS 38 119




ifrs-full


MiscellaneousAssetsAbstract


 


Miscellaneous assets [abstract]


 


 




ifrs-full


MiscellaneousComponentsOfEquityAbstract


 


Miscellaneous components of equity [abstract]


 


 




ifrs-full


MiscellaneousCurrentAssetsAbstract


 


Miscellaneous current assets [abstract]


 


 




ifrs-full


MiscellaneousCurrentLiabilitiesAbstract


 


Miscellaneous current liabilities [abstract]


 


 




ifrs-full


MiscellaneousEquityAbstract


 


Miscellaneous equity [abstract]


 


 




ifrs-full


MiscellaneousLiabilitiesAbstract


 


Miscellaneous liabilities [abstract]


 


 




ifrs-full


MiscellaneousNoncurrentAssetsAbstract


 


Miscellaneous non-current assets [abstract]


 


 




ifrs-full


MiscellaneousNoncurrentLiabilitiesAbstract


 


Miscellaneous non-current liabilities [abstract]


 


 




ifrs-full


MiscellaneousOtherComprehensiveIncomeAbstract


 


Miscellaneous other comprehensive income [abstract]


 


 




ifrs-full


MiscellaneousOtherOperatingExpense


X duration, debit


Miscellaneous other operating expense


The amount of miscellaneous other operating expenses. [Refer: Other operating income (expense)]


common practice: IAS 1 112 c




ifrs-full


MiscellaneousOtherOperatingIncome


X duration, credit


Miscellaneous other operating income


The amount of miscellaneous other operating income. [Refer: Other operating income (expense)]


common practice: IAS 1 112 c




ifrs-full


MiscellaneousOtherProvisions


X instant, credit


Miscellaneous other provisions


The amount of miscellaneous other provisions. [Refer: Other provisions]


common practice: IAS 1 78 d




ifrs-full


MiscellaneousOtherProvisionsAbstract


 


Miscellaneous other provisions [abstract]


 


 




ifrs-full


MiscellaneousOtherProvisionsMember


member


Miscellaneous other provisions [member]


This member stands for miscellaneous other provisions. [Refer: Other provisions [member]]


disclosure: IAS 37 84




ifrs-full


MiscellaneousOtherReservesMember


member


Miscellaneous other reserves [member]


This member stands for a component of equity representing miscellaneous reserves that the entity does not separately disclose in the same statement or note. [Refer: Other reserves [member]]


common practice: IAS 1 108




ifrs-full


MiscellaneousTimeBandsAbstract


 


Miscellaneous time bands [abstract]


 


 




ifrs-full


ModelUsedToMeasureInvestmentProperty


text


Explanation of whether entity applied fair value model or cost model to measure investment property


The explanation of whether the entity applied the fair value model or the cost model to measure investment property. [Refer: Fair value model [member]; At cost [member]; Investment property]


disclosure: IAS 40 75 a




ifrs-full


MortgagesMember


member


Mortgages [member]


This member stands for a class of financial assets that represents loans to finance the purchase of assets where the asset acts as collateral to secure the loan.


example: IFRS 7 IG40B, example: IFRS 7 6, example: IFRS 7 IG20B




ifrs-full


MotorVehicles


X instant, debit


Motor vehicles


The amount of property, plant and equipment representing self-propelled ground vehicles used in the entity’s operations. [Refer: Property, plant and equipment]


example: IAS 16 37 f




ifrs-full


MotorVehiclesMember


member


Motor vehicles [member]


This member stands for a class of property, plant and equipment representing self-propelled ground vehicles used in the entity’s operations. [Refer: Property, plant and equipment]


example: IAS 16 37 f




ifrs-full


MultiemployerDefinedBenefitPlansMember


member


Multi-employer defined benefit plans [member]


This member stands for defined benefit plans (other than state plans) that: (a) pool the assets contributed by various entities that are not under common control; and (b) use those assets to provide benefits to employees of more than one entity, on the basis that contribution and benefit levels are determined without regard to the identity of the entity that employs the employees. [Refer: Defined benefit plans [member]]


disclosure: IAS 19 33 b, disclosure: IAS 19 34 b




ifrs-full


MultiperiodExcessEarningsMethodMember


member


Multi-period excess earnings method [member]


This member stands for a specific valuation technique consistent with the income approach that involves analysing the excess earnings over periods of time, and is used to measure the fair value of some intangible assets. [Refer: Income approach [member]]


example: IFRS 13 B11 c




ifrs-full


NameOfAcquiree


text


Name of acquiree


The name of the business or businesses that the acquirer obtains control of in a business combination. [Refer: Business combinations [member]]


disclosure: IFRS 3 B64 a




ifrs-full


NameOfAssociate


text


Name of associate


The name of an associate. [Refer: Associates [member]]


disclosure: IAS 27 17 b i, disclosure: IAS 27 16 b i, disclosure: IFRS 12 21 a i




ifrs-full


NameOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse


text


Name of entity whose consolidated financial statements have been produced for public use


The name of the entity’s ultimate or any intermediate parent whose consolidated financial statements that comply with IFRSs have been produced for public use. [Refer: Consolidated [member]; IFRSs [member]]


disclosure: IAS 27 16 a




ifrs-full


NameOfGovernmentAndNatureOfRelationshipWithGovernment


text


Name of government and nature of relationship with government


The name of the government and the nature of its relationship with the reporting entity (ie control, joint control or significant influence). [Refer: Government [member]]


disclosure: IAS 24 26 a




ifrs-full


NameOfJointOperation


text


Name of joint operation


The name of a joint operation. [Refer: Joint operations [member]]


disclosure: IFRS 12 21 a i




ifrs-full


NameOfJointVenture


text


Name of joint venture


The name of a joint venture. [Refer: Joint ventures [member]]


disclosure: IAS 27 17 b i, disclosure: IAS 27 16 b i, disclosure: IFRS 12 21 a i




ifrs-full


NameOfMostSeniorParentEntityProducingPubliclyAvailableFinancialStatements


text


Name of most senior parent entity producing publicly available financial statements


The name of most senior parent entity producing publicly available financial statements.


disclosure: IAS 24 13




ifrs-full


NameOfParentEntity


text


Name of parent entity


The name of the entity’s parent. [Refer: Parent [member]]


disclosure: IAS 1 138 c, disclosure: IAS 24 13




ifrs-full


NameOfReportingEntityOrOtherMeansOfIdentification


text


Name of reporting entity or other means of identification


The name of the reporting entity or other means of identification.


disclosure: IAS 1 51 a




ifrs-full


NameOfSubsidiary


text


Name of subsidiary


The name of a subsidiary. [Refer: Subsidiaries [member]]


disclosure: IAS 27 17 b i, disclosure: IAS 27 16 b i, disclosure: IFRS 12 12 a, disclosure: IFRS 12 19B a




ifrs-full


NameOfUltimateParentOfGroup


text


Name of ultimate parent of group


The name of the ultimate controlling party of the group.


disclosure: IAS 1 138 c, disclosure: IAS 24 13




ifrs-full


NamesOfEmployersAndEmployeeGroupsCovered


text


Names of employers and employee groups covered


The names of employers and employee groups covered in retirement benefit plans.


disclosure: IAS 26 36 a




ifrs-full


NatureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognition


text


Description of nature of transferred financial assets that are not derecognised in their entirety


The description of the nature of transferred financial assets that are not derecognised in their entirety. [Refer: Transferred financial assets that are not derecognised in their entirety [member]; Financial assets]


disclosure: IFRS 7 42D a




ifrs-full


NatureOfRisksAndRewardsOfOwnershipToWhichEntityRemainsExposed


text


Description of nature of risks and rewards of ownership to which entity is exposed


The description of the nature of the risks and rewards of ownership of transferred financial assets that are not derecognised in their entirety to which the entity is exposed. [Refer: Financial assets]


disclosure: IFRS 7 42D b




ifrs-full


NetAmountArisingFromInsuranceContractsMember


member


Net amount arising from insurance contracts [member]


This member stands for the net amount arising from insurance contracts. It also represents the standard value for the “Amounts arising from insurance contracts” axis if no other member is used. [Refer: Types of insurance contracts [member]]


common practice: IFRS 4 Disclosure – Expiry date 2021-01-01




ifrs-full


NetAmountsForPayfloatingReceivefixedInterestRateSwapsForWhichNetCashFlowsAreExchanged


X instant, credit


Net amounts for pay-floating (receive-fixed) interest rate swaps for which net cash flows are exchanged


The amount of contractual undiscounted cash flows in relation to net amounts for pay-floating (receive-fixed) interest rate swaps for which net cash flows are exchanged. [Refer: Swap contract [member]]


example: IFRS 7 B11D c




ifrs-full


NetAssetsLiabilities


X instant, debit


Assets (liabilities)


The amount of assets less the amount of liabilities.


common practice: IAS 1 112 c, example: IFRS 1 IG63




ifrs-full


NetAssetsLiabilitiesAbstract


 


Net assets (liabilities) [abstract]


 


 




ifrs-full


NetAssetValueMember


member


Net asset value [member]


This member stands for a valuation technique that compares the value of assets and liabilities.


example: IFRS 13 IE63, example: IFRS 13 93 d




ifrs-full


NetCurrentAssetsLiabilitiesAbstract


 


Net current assets (liabilities) [abstract]


 


 




ifrs-full


NetDebt


X instant, credit


Net debt


The amount of net debt of the entity.


common practice: IAS 1 112 c




ifrs-full


NetDeferredTaxAssets


X instant, debit


Net deferred tax assets


The amount of deferred tax assets net of deferred tax liabilities, when the absolute amount of deferred tax assets is greater than the absolute amount of deferred tax liabilities. [Refer: Deferred tax assets; Deferred tax liabilities]


common practice: IAS 12 81 g i




ifrs-full


NetDeferredTaxAssetsAndLiabilitiesAbstract


 


Net deferred tax assets and liabilities [abstract]


 


 




ifrs-full


NetDeferredTaxLiabilities


X instant, credit


Net deferred tax liabilities


The amount of deferred tax liabilities net of deferred tax assets, when the absolute amount of deferred tax liabilities is greater than the absolute amount of deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities]


common practice: IAS 12 81 g i




ifrs-full


NetDefinedBenefitLiabilityAssetAxis


axis


Net defined benefit liability (asset) [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IAS 19 140 a




ifrs-full


NetDefinedBenefitLiabilityAssetMember


member


Net defined benefit liability (asset) [member]


This member stands for the net defined benefit liability (asset). It also represents the standard value for the “Net defined benefit liability (asset)” axis if no other member is used. [Refer: Net defined benefit liability (asset)]


disclosure: IAS 19 140 a




ifrs-full


NetEarnedPremium


X duration, credit


Net earned premium


The amount of premiums earned on insurance contracts net of reinsurance premiums. [Refer: Types of insurance contracts [member]]


common practice: IAS 1 85




ifrs-full


NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements


X instant, debit


Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements


The amount remaining after deducting the amounts subject to an enforceable master netting arrangement or similar agreement that were not set off against financial assets, from the net amount of financial assets subject to offsetting or subject to an enforceable master netting arrangement or similar agreement presented in the statement of financial position.


disclosure: IFRS 7 13C e




ifrs-full


NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsAbstract


 


Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements [abstract]


 


 




ifrs-full


NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPosition


X instant, debit


Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position


The net amount of financial assets that are subject either to offsetting or to an enforceable master netting arrangement or similar agreement, presented in the statement of financial position. [Refer: Financial assets]


disclosure: IFRS 7 13C c




ifrs-full


NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPositionAbstract


 


Net financial assets subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position [abstract]


 


 




ifrs-full


NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements


X instant, credit


Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements


The amount remaining after deducting the amounts subject to an enforceable master netting arrangement or similar agreement that were not set off against financial liabilities, from the net amount of financial liabilities subject to offsetting or subject to an enforceable master netting arrangement or similar agreement presented in the statement of financial position.


disclosure: IFRS 7 13C e




ifrs-full


NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsAbstract


 


Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements [abstract]


 


 




ifrs-full


NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPosition


X instant, credit


Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position


The net amount of financial liabilities that are subject either to offsetting or to an enforceable master netting arrangement or similar agreement, presented in the statement of financial position. [Refer: Financial liabilities]


disclosure: IFRS 7 13C c




ifrs-full


NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPositionAbstract


 


Net financial liabilities subject to offsetting, enforceable master netting arrangements or similar agreements in statement of financial position [abstract]


 


 




ifrs-full


NetForeignExchangeGain


X duration, credit


Net foreign exchange gain


The net gain arising from foreign exchange differences. [Refer: Foreign exchange gain (loss)]


common practice: IAS 21 52 a




ifrs-full


NetForeignExchangeLoss


X duration, debit


Net foreign exchange loss


The net loss arising from foreign exchange differences. [Refer: Foreign exchange gain (loss)]


common practice: IAS 21 52 a




ifrs-full


NetInvestmentInFinanceLease


X instant, debit


Net investment in finance lease


The gross investment in the finance lease discounted at the interest rate implicit in the lease. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. Gross investment in the finance lease is the sum of: (a) the lease payments receivable by a lessor under a finance lease; and (b) any unguaranteed residual value accruing to the lessor. Interest rate implicit in the lease is the rate of interest that causes the present value of (a) the lease payments and (b) the unguaranteed residual value to equal to the sum of (i) the fair value of the underlying asset and (ii) the initial direct costs of the lessor.


disclosure: IFRS 16 94




ifrs-full


NetLiabilitiesOrAssetsForRemainingCoverageExcludingLossComponentMember


member


Net liabilities or assets for remaining coverage excluding loss component [member]


This member stands for the net liabilities or assets for the remaining coverage component, excluding any loss component. A liability for remaining coverage is an entity’s obligation to investigate and pay valid claims under existing insurance contracts for insured events that have not yet occurred (ie the obligation that relates to the unexpired portion of the coverage period). [Refer: Insurance contracts [member]; Loss component [member]]


disclosure: IFRS 17 100 a – Effective 2021-01-01




ifrs-full


NetMovementInDeferredTaxArisingFromRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss


X duration, credit


Net movement in deferred tax arising from regulatory deferral account balances related to profit or loss


The amount of the net movement in deferred tax arising from regulatory deferral account balances related to profit or loss. [Refer: Deferred tax asset associated with regulatory deferral account balances; Deferred tax liability associated with regulatory deferral account balances; Profit (loss)]


disclosure: IFRS 14 24, disclosure: IFRS 14 B12 b




ifrs-full


NetMovementInOtherRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss


X duration, credit


Net movement in other regulatory deferral account balances related to profit or loss


The amount of the net movement in regulatory deferral account balances related to profit or loss that the entity does not separately disclose in the same statement or note. [Refer: Net movement in regulatory deferral account balances related to profit or loss]


common practice: IFRS 14 IE5, common practice: IFRS 14 25




ifrs-full


NetMovementInRegulatoryDeferralAccountBalancesRelatedToOtherComprehensiveIncomeAbstract


 


Net movement in regulatory deferral account balances related to other comprehensive income [abstract]


 


 




ifrs-full


NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss


X duration, credit


Net movement in regulatory deferral account balances related to profit or loss


The amount of the net movement in regulatory deferral account balances related to profit or loss. [Refer: Regulatory deferral account balances [member]; Profit (loss)]


disclosure: IFRS 14 23, disclosure: IFRS 14 35




ifrs-full


NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAbstract


 


Net movement in regulatory deferral account balances related to profit or loss [abstract]


 


 




ifrs-full


NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTax


X duration, credit


Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax


The amount of the net movement in regulatory deferral account balances related to profit or loss and the net movement in related deferred tax. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Net movement in deferred tax arising from regulatory deferral account balances related to profit or loss]


disclosure: IFRS 14 24, disclosure: IFRS 14 B12 a




ifrs-full


NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAbstract


 


Net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax [abstract]


 


 




ifrs-full


NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAttributableToNoncontrollingInterests


X duration, credit


Net movement in regulatory deferral account balances related to profit or loss, attributable to non-controlling interests


The amount of the net movement in regulatory deferral account balances related to profit or loss that is attributable to non-controlling interests. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Non-controlling interests]


disclosure: IFRS 14 B25




ifrs-full


NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossDirectlyAssociatedWithDiscontinuedOperation


X duration, credit


Net movement in regulatory deferral account balances related to profit or loss directly associated with discontinued operation


The amount of the net movement in regulatory deferral account balances related to profit or loss that are directly associated with a discontinued operation. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Discontinued operations [member]]


disclosure: IFRS 14 25




ifrs-full


NetworkInfrastructureMember


member


Network infrastructure [member]


This member stands for a class of property, plant and equipment representing network infrastructure. [Refer: Property, plant and equipment]


common practice: IAS 16 37




ifrs-full


NewIFRSsAxis


axis


New IFRSs [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IAS 8 30 b




ifrs-full


NewIFRSsMember


member


New IFRSs [member]


This member stands for IFRSs that have been issued but are not yet effective. It also represents the standard value for the “New IFRSs” axis if no other member is used. [Refer: IFRSs [member]]


disclosure: IAS 8 30 b




ifrs-full


NewLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination


X duration, credit


New liabilities, contingent liabilities recognised in business combination


The amount recognised for new contingent liabilities recognised in a business combination. [Refer: Contingent liabilities recognised in business combination]


common practice: IFRS 3 B67 c




ifrs-full


NewProvisionsOtherProvisions


X duration, credit


New provisions, other provisions


The amount recognised for new other provisions. [Refer: Other provisions]


common practice: IAS 37 84 b




ifrs-full


NineYearsBeforeReportingYearMember


member


Nine years before reporting year [member]


This member stands for a year that ended nine years before the end of the reporting year.


disclosure: IFRS 17 130 – Effective 2021-01-01




ifrs-full


NominalAmountOfHedgingInstrument


X.XX instant


Nominal amount of hedging instrument


The nominal amount of a hedging instrument. [Refer: Hedging instruments [member]]


disclosure: IFRS 7 23B a, disclosure: IFRS 7 24A d




ifrs-full


NominalAmountOfHedgingInstrumentsInHedgingRelationshipsToWhichAmendmentsForInterestRateBenchmarkReformAreApplied


X instant


Nominal amount of hedging instruments in hedging relationships to which amendments for interest rate benchmark reform are applied


The nominal amount of the hedging instruments in hedging relationships to which the entity is applying the exceptions in the scope of the amendments for interest rate benchmark reform. [Refer: Nominal amount of hedging instrument]


disclosure: IFRS 7.24H e




ifrs-full


NominalOrPrincipalAmountOfFinancialInstrumentOnDiscontinuationOfMeasurementAtFairValueThroughProfitOrLossBecauseCreditDerivativeIsUsedToManageCreditRisk


X instant


Nominal or principal amount of financial instrument on discontinuation of measurement at fair value through profit or loss because credit derivative is used to manage credit risk


The nominal or principal amount of a financial instrument on discontinuation of its measurement at fair value through profit or loss, because a credit derivative is used to manage the credit risk of that financial instrument. [Refer: Credit risk [member]; Derivatives [member]; Financial instruments, class [member]]


disclosure: IFRS 7 24G c




ifrs-full


NonadjustingEventsAfterReportingPeriodAxis


axis


Non-adjusting events after reporting period [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IAS 10 21




ifrs-full


NonadjustingEventsMember


member


Non-adjusting events after reporting period [member]


This member stands for events that occur between the end of the reporting period and the date when the financial statements are authorised for issue and are indicative of conditions that arose after the reporting period. It also represents the standard value for the “Non-adjusting events after reporting period” axis if no other member is used.


disclosure: IAS 10 21




ifrs-full


NoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssue


X instant, debit


Non-cash assets declared for distribution to owners before financial statements authorised for issue


The amount of non-cash assets declared for distribution as a dividend when the declaration date is after the end of the reporting period but before the financial statements are authorised for issue.


disclosure: IFRIC 17 17 b




ifrs-full


NoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssueAtFairValue


X instant, debit


Non-cash assets declared for distribution to owners before financial statements authorised for issue, at fair value


The fair value of non-cash assets declared for distribution as a dividend when the declaration date is after the end of the reporting period but before the financial statements are authorised for issue. [Refer: At fair value [member]; Non-cash assets declared for distribution to owners before financial statements authorised for issue]


disclosure: IFRIC 17 17 c




ifrs-full


NoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral


X instant, debit


Non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral


The amount of non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral.


disclosure: IFRS 9 3.2.23 a, disclosure: IAS 39 37 a – Expiry date 2021-01-01




ifrs-full


NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate


X instant, credit


Non-controlling interest in acquiree recognised at acquisition date


The amount of non-controlling interest in the acquiree recognised at the acquisition date for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: Business combinations [member]]


disclosure: IFRS 3 B64 o i




ifrs-full


NoncontrollingInterests


X instant, credit


Non-controlling interests


The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Subsidiaries [member]]


disclosure: IAS 1 54 q, disclosure: IFRS 10 22, disclosure: IFRS 12 12 f




ifrs-full


NoncontrollingInterestsMember


member


Non-controlling interests [member]


This member stands for equity in a subsidiary not attributable, directly or indirectly, to the parent.


disclosure: IAS 1 106




ifrs-full


NoncurrentAccruedIncome


X instant, debit


Non-current accrued income


The amount of non-current accrued income. [Refer: Accrued income]


common practice: IAS 1 112 c




ifrs-full


NoncurrentAdvances


X instant, credit


Non-current advances received


The non-current amount of payments received for goods or services to be provided in the future. [Refer: Advances received]


common practice: IAS 1 55




ifrs-full


NoncurrentAssets


X instant, debit


Non-current assets


The amount of assets that do not meet the definition of current assets. [Refer: Current assets]


disclosure: IAS 1 66, disclosure: IFRS 12 B12 b ii, example: IFRS 12 B10 b




ifrs-full


NoncurrentAssetsAbstract


 


Non-current assets [abstract]


 


 




ifrs-full


NoncurrentAssetsHeldForSaleMember


member


Non-current assets held for sale [member]


This member stands for non-current assets that are available for immediate sale in their present condition, subject only to terms that are usual and customary for sales of such assets, and for which sale is highly probable. [Refer: Non-current assets]


example: IFRS 13 IE60, example: IFRS 13 94, common practice: IFRS 5 38




ifrs-full


NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForDistributionToOwners


X instant, debit


Non-current assets or disposal groups classified as held for distribution to owners


The amount of non-current assets or disposal groups classified as held for distribution to owners. [Refer: Non-current assets]


disclosure: IFRS 5 38, disclosure: IFRS 5 5A




ifrs-full


NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale


X instant, debit


Non-current assets or disposal groups classified as held for sale


The amount of non-current assets or disposal groups classified as held for sale. [Refer: Disposal groups classified as held for sale [member]]


disclosure: IFRS 5 38




ifrs-full


NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleMember


member


Non-current assets or disposal groups classified as held for sale [member]


This member stands for non-current assets or disposal groups classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Non-current assets held for sale [member]]


common practice: IAS 36 127




ifrs-full


NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners


X instant, debit


Non-current assets or disposal groups classified as held for sale or as held for distribution to owners


The amount of non-current assets or disposal groups classified as held for sale or as held for distribution to owners. [Refer: Non-current assets or disposal groups classified as held for distribution to owners; Non-current assets or disposal groups classified as held for sale]


disclosure: IAS 1 54 j




ifrs-full


NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwnersAbstract


 


Non-current assets or disposal groups classified as held for sale or as held for distribution to owners [abstract]


 


 




ifrs-full


NoncurrentAssetsOtherThanFinancialInstrumentsDeferredTaxAssetsPostemploymentBenefitAssetsAndRightsArisingUnderInsuranceContracts


X instant, debit


Non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets, and rights arising under insurance contracts


The amount of non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets and rights arising under insurance contracts. [Refer: Deferred tax assets; Financial instruments, class [member]; Non-current assets; Types of insurance contracts [member]]


disclosure: IFRS 8 33 b




ifrs-full


NoncurrentAssetsRecognisedAsOfAcquisitionDate


X instant, debit


Non-current assets recognised as of acquisition date


The amount recognised as of the acquisition date for non-current assets acquired in a business combination. [Refer: Business combinations [member]]


common practice: IFRS 3 B64 i




ifrs-full


NoncurrentBiologicalAssets


X instant, debit


Non-current biological assets


The amount of non-current biological assets. [Refer: Biological assets]


disclosure: IAS 1 54 f




ifrs-full


NoncurrentBiologicalAssetsMember


member


Non-current biological assets [member]


This member stands for non-current biological assets. [Refer: Biological assets]


common practice: IAS 41 50




ifrs-full


NoncurrentContractAssets


X instant, debit


Non-current contract assets


The amount of non-current contract assets. [Refer: Contract assets]


disclosure: IFRS 15 105




ifrs-full


NoncurrentContractLiabilities


X instant, credit


Non-current contract liabilities


The amount of non-current contract liabilities. [Refer: Contract liabilities]


disclosure: IFRS 15 105




ifrs-full


NoncurrentDebtInstrumentsIssued


X instant, credit


Non-current debt instruments issued


The amount of non-current debt instruments issued. [Refer: Debt instruments issued]


common practice: IAS 1 55




ifrs-full


NoncurrentDepositsFromCustomers


X instant, credit


Non-current deposits from customers


The amount of non-current deposits from customers. [Refer: Deposits from customers]


common practice: IAS 1 55




ifrs-full


NoncurrentDerivativeFinancialAssets


X instant, debit


Non-current derivative financial assets


The amount of non-current derivative financial assets. [Refer: Derivative financial assets]


common practice: IAS 1 55




ifrs-full


NoncurrentDerivativeFinancialLiabilities


X instant, credit


Non-current derivative financial liabilities


The amount of non-current derivative financial liabilities. [Refer: Derivative financial liabilities]


common practice: IAS 1 55




ifrs-full


NoncurrentDividendPayables


X instant, credit


Non-current dividend payables


The amount of non-current dividend payables. [Refer: Dividend payables]


common practice: IAS 1 55




ifrs-full


NoncurrentExciseTaxPayables


X instant, credit


Non-current excise tax payables


The amount of non-current excise tax payables. [Refer: Excise tax payables]


common practice: IAS 1 78




ifrs-full


NoncurrentFinanceLeaseReceivables


X instant, debit


Non-current finance lease receivables


The amount of non-current finance lease receivables. [Refer: Finance lease receivables]


common practice: IAS 1 55




ifrs-full


NoncurrentFinancialAssets


X instant, debit


Non-current financial assets


The amount of non-current financial assets. [Refer: Financial assets]


disclosure: IFRS 7 25




ifrs-full


NoncurrentFinancialAssetsAtAmortisedCost


X instant, debit


Non-current financial assets at amortised cost


The amount of non-current financial assets measured at amortised cost. [Refer: Financial assets at amortised cost]


disclosure: IFRS 7 8 f




ifrs-full


NoncurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome


X instant, debit


Non-current financial assets at fair value through other comprehensive income


The amount of non-current financial assets at fair value through other comprehensive income. [Refer: Financial assets at fair value through other comprehensive income]


disclosure: IFRS 7 8 h




ifrs-full


NoncurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncomeAbstract


 


Non-current financial assets at fair value through other comprehensive income [abstract]


 


 




ifrs-full


NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss


X instant, debit


Non-current financial assets at fair value through profit or loss


The amount of non-current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss]


disclosure: IFRS 7 8 a




ifrs-full


NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossAbstract


 


Non-current financial assets at fair value through profit or loss [abstract]


 


 




ifrs-full


NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading


X instant, debit


Non-current financial assets at fair value through profit or loss, classified as held for trading


The amount of non-current financial assets that are measured at fair value through profit or loss and that are classified as held for trading. [Refer: Financial assets at fair value through profit or loss, classified as held for trading]


common practice: IAS 1 55, disclosure: IFRS 7 8 a – Expiry date 2021-01-01




ifrs-full


NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition


X instant, debit


Non-current financial assets at fair value through profit or loss, designated upon initial recognition or subsequently


The amount of non-current financial assets measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently]


disclosure: IFRS 7 8 a




ifrs-full


NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue


X instant, debit


Non-current financial assets at fair value through profit or loss, mandatorily measured at fair value


The amount of non-current financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value]


disclosure: IFRS 7 8 a




ifrs-full


NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments


X instant, debit


Non-current financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments


The amount of non-current financial assets at fair value through profit or loss measured as such in accordance with the exemption for reacquisition of own equity instruments. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments]


disclosure: IFRS 7 8 a – Effective 2021-01-01




ifrs-full


NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities


X instant, debit


Non-current financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities


The amount of non-current financial assets at fair value through profit or loss measured as such in accordance with the exemption for repurchase of own financial liabilities. [Refer: Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities]


disclosure: IFRS 7 8 a – Effective 2021-01-01




ifrs-full


NoncurrentFinancialAssetsAvailableforsale


X instant, debit


Non-current financial assets available-for-sale


The amount of non-current financial assets available-for-sale. [Refer: Financial assets available-for-sale; Non-current financial assets]


disclosure: IFRS 7 8 d – Expiry date 2021-01-01




ifrs-full


NoncurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome


X instant, debit


Non-current financial assets measured at fair value through other comprehensive income


The amount of non-current financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income]


disclosure: IFRS 7 8 h




ifrs-full


NoncurrentFinancialLiabilities


X instant, credit


Non-current financial liabilities


The amount of non-current financial liabilities. [Refer: Financial liabilities]


disclosure: IFRS 7 25




ifrs-full


NoncurrentFinancialLiabilitiesAtAmortisedCost


X instant, credit


Non-current financial liabilities at amortised cost


The amount of non-current financial liabilities measured at amortised cost. [Refer: Financial liabilities at amortised cost]


disclosure: IFRS 7 8 g, disclosure: IFRS 7 8 f – Expiry date 2021-01-01




ifrs-full


NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss


X instant, credit


Non-current financial liabilities at fair value through profit or loss


The amount of non-current financial liabilities measured at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss]


disclosure: IFRS 7 8 e




ifrs-full


NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossAbstract


 


Non-current financial liabilities at fair value through profit or loss [abstract]


 


 




ifrs-full


NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading


X instant, credit


Non-current financial liabilities at fair value through profit or loss, classified as held for trading


The amount of non-current financial liabilities at fair value through profit or loss that meet the definition of held for trading. [Refer: Non-current financial liabilities at fair value through profit or loss]


disclosure: IFRS 7 8 e




ifrs-full


NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition


X instant, credit


Non-current financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently


The amount of non-current financial liabilities measured at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently]


disclosure: IFRS 7 8 e




ifrs-full


NoncurrentGovernmentGrants


X instant, credit


Non-current government grants


The amount of non-current government grants recognised on the statement of financial position as deferred income. [Refer: Government [member]; Deferred income; Government grants]


common practice: IAS 1 55




ifrs-full


NoncurrentHeldtomaturityInvestments


X instant, debit


Non-current held-to-maturity investments


The amount of non-current held-to-maturity investments. [Refer: Held-to-maturity investments]


disclosure: IFRS 7 8 b – Expiry date 2021-01-01




ifrs-full


NoncurrentInterestPayable


X instant, credit


Non-current interest payable


The amount of non-current interest payable. [Refer: Interest payable]


common practice: IAS 1 112 c




ifrs-full


NoncurrentInterestReceivable


X instant, debit


Non-current interest receivable


The amount of non-current interest receivable. [Refer: Interest receivable]


common practice: IAS 1 112 c




ifrs-full


NoncurrentInventories


X instant, debit


Non-current inventories


The amount of non-current inventories. [Refer: Inventories]


disclosure: IAS 1 54 g




ifrs-full


NoncurrentInventoriesArisingFromExtractiveActivitiesAbstract


 


Non-current inventories arising from extractive activities [abstract]


 


 




ifrs-full


NoncurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncome


X instant, debit


Non-current investments in equity instruments designated at fair value through other comprehensive income


The amount of non-current investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income]


disclosure: IFRS 7 8 h




ifrs-full


NoncurrentInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod


X instant, debit


Non-current investments other than investments accounted for using equity method


The amount of non-current investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Non-current assets; Investments other than investments accounted for using equity method]


common practice: IAS 1 55




ifrs-full


NoncurrentLeaseLiabilities


X instant, credit


Non-current lease liabilities


The amount of non-current lease liabilities. [Refer: Lease liabilities]


disclosure: IFRS 16 47 b




ifrs-full


NoncurrentLeasePrepayments


X instant, debit


Non-current lease prepayments


The amount of non-current prepayments for leases. [Refer: Non-current prepayments]


common practice: IAS 1 55




ifrs-full


NoncurrentLiabilities


X instant, credit


Non-current liabilities


The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities]


disclosure: IAS 1 69, disclosure: IFRS 12 B12 b iv, example: IFRS 12 B10 b




ifrs-full


NoncurrentLiabilitiesAbstract


 


Non-current liabilities [abstract]


 


 




ifrs-full


NoncurrentLiabilitiesRecognisedAsOfAcquisitionDate


X instant, credit


Non-current liabilities recognised as of acquisition date


The amount recognised as of the acquisition date for non-current liabilities assumed in a business combination. [Refer: Business combinations [member]]


common practice: IFRS 3 B64 i




ifrs-full


NoncurrentLoansAndReceivables


X instant, debit


Non-current loans and receivables


The amount of non-current loans and receivables. [Refer: Loans and receivables]


disclosure: IFRS 7 8 c – Expiry date 2021-01-01




ifrs-full


NoncurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral


X instant, debit


Non-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral


The amount of non-current non-cash collateral assets (such as debt or equity instruments) provided to a transferee, for which the transferee has the right by contract or custom to sell or repledge the collateral.


disclosure: IFRS 9 3.2.23 a, disclosure: IAS 39 37 a – Expiry date 2021-01-01




ifrs-full


NoncurrentOreStockpiles


X instant, debit


Non-current ore stockpiles


A classification of non-current inventory representing the amount of ore stockpiles. [Refer: Inventories]


common practice: IAS 2 37




ifrs-full


NoncurrentPayables


X instant, credit


Trade and other non-current payables


The amount of non-current trade payables and non-current other payables. [Refer: Other non-current payables; Non-current trade payables]


disclosure: IAS 1 54 k




ifrs-full


NoncurrentPayablesAbstract


 


Trade and other non-current payables [abstract]


 


 




ifrs-full


NoncurrentPayablesForPurchaseOfEnergy


X instant, credit


Non-current payables for purchase of energy


The amount of non-current payables for the purchase of energy. [Refer: Payables for purchase of energy]


common practice: IAS 1 78




ifrs-full


NoncurrentPayablesForPurchaseOfNoncurrentAssets


X instant, credit


Non-current payables for purchase of non-current assets


The amount of non-current payables for the purchase of non-current assets. [Refer: Payables for purchase of non-current assets]


common practice: IAS 1 78




ifrs-full


NoncurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTax


X instant, credit


Non-current payables on social security and taxes other than income tax


The amount of non-current payables on social security and taxes other than incomes tax. [Refer: Payables on social security and taxes other than income tax]


common practice: IAS 1 78




ifrs-full


NoncurrentPayablesToRelatedParties


X instant, credit


Non-current payables to related parties


The amount of non-current payables due to related parties. [Refer: Related parties [member]; Payables to related parties]


common practice: IAS 1 78




ifrs-full


NoncurrentPayablesToTradeSuppliers


X instant, credit


Non-current trade payables


The non-current amount of payment due to suppliers for goods and services used in the entity’s business. [Refer: Trade payables]


common practice: IAS 1 78




ifrs-full


NoncurrentPortionOfNoncurrentBondsIssued


X instant, credit


Non-current portion of non-current bonds issued


The non-current portion of non-current bonds issued. [Refer: Bonds issued]


common practice: IAS 1 112 c




ifrs-full


NoncurrentPortionOfNoncurrentBorrowingsByTypeAbstract


 


Non-current portion of non-current borrowings, by type [abstract]


 


 




ifrs-full


NoncurrentPortionOfNoncurrentCommercialPapersIssued


X instant, credit


Non-current portion of non-current commercial papers issued


The non-current portion of non-current commercial paper issued. [Refer: Commercial papers issued]


common practice: IAS 1 112 c




ifrs-full


NoncurrentPortionOfNoncurrentLoansReceived


X instant, credit


Non-current portion of non-current loans received


The non-current portion of non-current loans received. [Refer: Loans received]


common practice: IAS 1 112 c




ifrs-full


NoncurrentPortionOfNoncurrentNotesAndDebenturesIssued


X instant, credit


Non-current portion of non-current notes and debentures issued


The non-current portion of non-current notes and debentures issued. [Refer: Notes and debentures issued]


common practice: IAS 1 112 c




ifrs-full


NoncurrentPortionOfNoncurrentSecuredBankLoansReceived


X instant, credit


Non-current portion of non-current secured bank loans received


The non-current portion of non-current secured bank loans received. [Refer: Secured bank loans received]


common practice: IAS 1 112 c




ifrs-full


NoncurrentPortionOfNoncurrentUnsecuredBankLoansReceived


X instant, credit


Non-current portion of non-current unsecured bank loans received


The non-current portion of non-current unsecured bank loans received. [Refer: Unsecured bank loans received]


common practice: IAS 1 112 c




ifrs-full


NoncurrentPortionOfOtherNoncurrentBorrowings


X instant, credit


Non-current portion of other non-current borrowings


The non-current portion of non-current other borrowings. [Refer: Other borrowings]


common practice: IAS 1 112 c




ifrs-full


NoncurrentPrepayments


X instant, debit


Non-current prepayments


The amount of non-current prepayments. [Refer: Prepayments]


example: IAS 1 78 b




ifrs-full


NoncurrentPrepaymentsAndNoncurrentAccruedIncome


X instant, debit


Non-current prepayments and non-current accrued income


The amount of non-current prepayments and non-current accrued income. [Refer: Prepayments; Accrued income]


common practice: IAS 1 112 c




ifrs-full


NoncurrentPrepaymentsAndNoncurrentAccruedIncomeAbstract


 


Non-current prepayments and non-current accrued income [abstract]


 


 




ifrs-full


NoncurrentProgrammingAssets


X instant, debit


Non-current programming assets


The amount of non-current programming assets. [Refer: Programming assets]


common practice: IAS 1 55




ifrs-full


NoncurrentProvisions


X instant, credit


Non-current provisions


The amount of non-current provisions. [Refer: Provisions]


disclosure: IAS 1 54 l




ifrs-full


NoncurrentProvisionsAbstract


 


Non-current provisions [abstract]


 


 




ifrs-full


NoncurrentProvisionsForEmployeeBenefits


X instant, credit


Non-current provisions for employee benefits


The amount of non-current provisions for employee benefits. [Refer: Provisions for employee benefits]


disclosure: IAS 1 78 d




ifrs-full


NoncurrentReceivables


X instant, debit


Trade and other non-current receivables


The amount of non-current trade receivables and non-current other receivables. [Refer: Non-current trade receivables; Other non-current receivables]


disclosure: IAS 1 54 h, disclosure: IAS 1 78 b




ifrs-full


NoncurrentReceivablesAbstract


 


Trade and other non-current receivables [abstract]


 


 




ifrs-full


NoncurrentReceivablesDueFromAssociates


X instant, debit


Non-current receivables due from associates


The amount of non-current receivables due from associates. [Refer: Associates [member]]


common practice: IAS 1 78 b




ifrs-full


NoncurrentReceivablesDueFromJointVentures


X instant, debit


Non-current receivables due from joint ventures


The amount of non-current receivables due from joint ventures. [Refer: Joint ventures [member]]


common practice: IAS 1 78 b




ifrs-full


NoncurrentReceivablesDueFromRelatedParties


X instant, debit


Non-current receivables due from related parties


The amount of non-current receivables due from related parties. [Refer: Related parties [member]]


example: IAS 1 78 b




ifrs-full


NoncurrentReceivablesFromContractsWithCustomers


X instant, debit


Non-current receivables from contracts with customers


The amount of non-current receivables from contracts with customers. [Refer: Receivables from contracts with customers]


disclosure: IFRS 15 105




ifrs-full


NoncurrentReceivablesFromRentalOfProperties


X instant, debit


Non-current receivables from rental of properties


The amount of non-current receivables from rental of properties. [Refer: Receivables from rental of properties]


common practice: IAS 1 78 b




ifrs-full


NoncurrentReceivablesFromSaleOfProperties


X instant, debit


Non-current receivables from sale of properties


The amount of non-current receivables from sale of properties. [Refer: Receivables from sale of properties]


common practice: IAS 1 78 b




ifrs-full


NoncurrentReceivablesFromTaxesOtherThanIncomeTax


X instant, debit


Non-current receivables from taxes other than income tax


The amount of non-current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax]


common practice: IAS 1 78 b




ifrs-full


NoncurrentRecognisedAssetsDefinedBenefitPlan


X instant, debit


Non-current net defined benefit asset


The amount of non-current net defined benefit asset. [Refer: Net defined benefit asset]


common practice: IAS 1 55




ifrs-full


NoncurrentRecognisedLiabilitiesDefinedBenefitPlan


X instant, credit


Non-current net defined benefit liability


The amount of non-current net defined benefit liability. [Refer: Net defined benefit liability]


common practice: IAS 1 55




ifrs-full


NoncurrentRefundsProvision


X instant, credit


Non-current refunds provision


The amount of non-current provision for refunds. [Refer: Refunds provision]


example: IAS 37 Example 4 Refunds policy, example: IAS 37 87




ifrs-full


NoncurrentRestrictedCashAndCashEquivalents


X instant, debit


Non-current restricted cash and cash equivalents


The amount of non-current restricted cash and cash equivalents. [Refer: Restricted cash and cash equivalents]


common practice: IAS 1 55




ifrs-full


NoncurrentRetentionPayables


X instant, credit


Non-current retention payables


The amount of non-current retention payables. [Refer: Retention payables]


common practice: IAS 1 78




ifrs-full


NoncurrentTradeReceivables


X instant, debit


Non-current trade receivables


The amount of non-current trade receivables. [Refer: Trade receivables]


example: IAS 1 78 b




ifrs-full


NoncurrentValueAddedTaxPayables


X instant, credit


Non-current value added tax payables


The amount of non-current value added tax payables. [Refer: Value added tax payables]


common practice: IAS 1 78




ifrs-full


NoncurrentValueAddedTaxReceivables


X instant, debit


Non-current value added tax receivables


The amount of non-current value added tax receivables. [Refer: Value added tax receivables]


common practice: IAS 1 78 b




ifrs-full


NonderivativeFinancialLiabilitiesUndiscountedCashFlows


X instant, credit


Non-derivative financial liabilities, undiscounted cash flows


The amount of contractual undiscounted cash flows in relation to non-derivative financial liabilities.


disclosure: IFRS 7 39 a




ifrs-full


NonderivativeInvestmentContractLiabilitiesMeasuredAtFairValueThroughProfitOrLossApplyingIAS39


X instant, credit


Non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39


The amount of non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39. [Refer: Derivatives [member]]


disclosure: IFRS 4 39C a – Expiry date 2021-01-01




ifrs-full


NongovernmentCustomersMember


member


Non-government customers [member]


This member stands for non-government customers. [Refer: Government [member]]


example: IFRS 15 B89 c




ifrs-full


NoninsuranceAssetsAcquiredByExercisingRightsToRecoveries


X instant, credit


Non-insurance assets acquired by exercising rights to recoveries


The amount of non-insurance assets acquired by exercising rights to recoveries.


example: IFRS 4 IG22 h – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01




ifrs-full


NonlifeInsuranceContractsMember


member


Non-life insurance contracts [member]


This member stands for non-life insurance contracts. [Refer: Types of insurance contracts [member]]


common practice: IFRS 4 Disclosure – Expiry date 2021-01-01




ifrs-full


NonrecurringFairValueMeasurementMember


member


Non-recurring fair value measurement [member]


This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position in particular circumstances. [Refer: IFRSs [member]]


disclosure: IFRS 13 93 a




ifrs-full


NonsubscriptionCirculationRevenue


X duration, credit


Non-subscription circulation revenue


The amount of circulation revenue that is not derived from subscriptions. [Refer: Revenue; Circulation revenue]


common practice: IAS 1 112 c




esef_cor


NotesAccountingPoliciesAndMandatoryTags


 


Notes, accounting policies and mandatory core taxonomy elements placeholder – this item MUST be used as a starting point for markups of disclosures in the notes to the financial statements


 


 




ifrs-full


NotesAndDebenturesIssued


X instant, credit


Notes and debentures issued


The amount of notes and debentures issued by the entity.


common practice: IAS 1 112 c




ifrs-full


NotInternallyGeneratedMember


member


Not internally generated [member]


This member stands for items that have not been internally generated by the entity.


disclosure: IAS 38 118




ifrs-full


NotionalAmount


X instant


Notional amount


The nominal or face amount of a financial instrument, used to calculate payments made on that instrument.


common practice: IAS 1 112 c




ifrs-full


NotLaterThanOneMonthMember


member


Not later than one month [member]


This member stands for a time band of not later than one month.


example: IFRS 7 B11 a, example: IFRS 7 B35 a, example: IFRS 7 IG31A




ifrs-full


NotLaterThanOneYearMember


member


Not later than one year [member]


This member stands for a time band of not later than one year.


disclosure: IAS 1 61 a, disclosure: IFRS 16 97, disclosure: IFRS 16 94, disclosure: IFRS 17 132 b – Effective 2021-01-01, example: IFRS 7 B11, example: IFRS 7 IG31A




ifrs-full


NotLaterThanThreeMonthsMember


member


Not later than three months [member]


This member stands for a time band of not later than three months.


common practice: IAS 1 112 c, example: IFRS 7 IG28 a – Expiry date 2021-01-01, example: IFRS 7 37 a – Expiry date 2021-01-01




ifrs-full


NotMeasuredAtFairValueInStatementOfFinancialPositionButForWhichFairValueIsDisclosedMember


member


Not measured at fair value in statement of financial position but for which fair value is disclosed [member]


This member stands for items not measured at fair value in the statement of financial position but for which fair value is disclosed. [Refer: At fair value [member]]


disclosure: IFRS 13 97




ifrs-full


NumberAndAverageNumberOfEmployeesAbstract


 


Number and average number of employees [abstract]


 


 




ifrs-full


NumberOfEmployees


X.XX instant


Number of employees


The number of personnel employed by the entity at a date.


common practice: IAS 1 112 c




ifrs-full


NumberOfInstrumentsGrantedInSharebasedPaymentArrangement


X.XX duration


Number of instruments granted in share-based payment arrangement


The number of instruments granted in share-based payment arrangement.


example: IFRS 2 IG23, example: IFRS 2 45 a




ifrs-full


NumberOfInstrumentsOrInterestsIssuedOrIssuable


X.XX instant


Number of instruments or interests issued or issuable


The number of instruments or interests issued or issuable at acquisition date for equity interests of the acquirer transferred as consideration in a business combination.


disclosure: IFRS 3 B64 f iv




ifrs-full


NumberOfInstrumentsOtherEquityInstrumentsGranted


X.XX duration


Number of other equity instruments granted in share-based payment arrangement


The number of other equity instruments (ie other than share options) granted in a share-based payment arrangement.


disclosure: IFRS 2 47 b, common practice: IFRS 2 45




ifrs-full


NumberOfLivingAnimals


X.XX instant


Number of living animals


The number of entity’s living animals.


common practice: IAS 41 46 b i




ifrs-full


NumberOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement


X.XX instant


Number of other equity instruments exercisable in share-based payment arrangement


The number of other equity instruments (ie other than share options) exercisable in a share-based payment arrangement.


common practice: IFRS 2 45




ifrs-full


NumberOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement


X.XX duration


Number of other equity instruments exercised or vested in share-based payment arrangement


The number of other equity instruments (ie other than share options) exercised or vested in a share-based payment arrangement.


common practice: IFRS 2 45




ifrs-full


NumberOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangement


X.XX duration


Number of other equity instruments expired in share-based payment arrangement


The number of other equity instruments (ie other than share options) expired in a share-based payment arrangement.


common practice: IFRS 2 45




ifrs-full


NumberOfOtherEquityInstrumentsForfeitedInSharebasedPaymentArrangement


X.XX duration


Number of other equity instruments forfeited in share-based payment arrangement


The number of other equity instruments (ie other than share options) forfeited in a share-based payment arrangement.


common practice: IFRS 2 45




ifrs-full


NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement


X.XX instant


Number of other equity instruments outstanding in share-based payment arrangement


The number of other equity instruments (ie other than share options) outstanding in a share-based payment arrangement.


common practice: IFRS 2 45




ifrs-full


NumberOfOtherParticipantsOfRetirementBenefitPlan


X.XX duration


Number of other participants of retirement benefit plan


The number of other participants in a retirement benefit plan.


disclosure: IAS 26 36 b




ifrs-full


NumberOfOutstandingShareOptions


X.XX instant


Number of share options outstanding in share-based payment arrangement


The number of share options outstanding in a share-based payment arrangement.


disclosure: IFRS 2 45 d, disclosure: IFRS 2 45 b i, disclosure: IFRS 2 45 b vi




ifrs-full


NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits


X.XX duration


Number of participants of retirement benefit plan receiving benefits


The number of participants in a retirement benefit plan receiving benefits.


disclosure: IAS 26 36 b




ifrs-full


NumberOfShareOptionsExercisableInSharebasedPaymentArrangement


X.XX instant


Number of share options exercisable in share-based payment arrangement


The number of share options exercisable in a share-based payment arrangement.


disclosure: IFRS 2 45 b vii




ifrs-full


NumberOfShareOptionsExercisedInSharebasedPaymentArrangement


X.XX duration


Number of share options exercised in share-based payment arrangement


The number of share options exercised in a share-based payment arrangement.


disclosure: IFRS 2 45 b iv




ifrs-full


NumberOfShareOptionsExpiredInSharebasedPaymentArrangement


X.XX duration


Number of share options expired in share-based payment arrangement


The number of share options expired in a share-based payment arrangement.


disclosure: IFRS 2 45 b v




ifrs-full


NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement


X.XX duration


Number of share options forfeited in share-based payment arrangement


The number of share options forfeited in a share-based payment arrangement.


disclosure: IFRS 2 45 b iii




ifrs-full


NumberOfShareOptionsGrantedInSharebasedPaymentArrangement


X.XX duration


Number of share options granted in share-based payment arrangement


The number of share options granted in a share-based payment arrangement.


disclosure: IFRS 2 45 b ii




ifrs-full


NumberOfSharesAuthorised


shares


Number of shares authorised


The number of shares authorised.


disclosure: IAS 1 79 a i




ifrs-full


NumberOfSharesIssued


shares


Number of shares issued


The number of shares issued by the entity.


common practice: IAS 1 106 d




ifrs-full


NumberOfSharesIssuedAbstract


 


Number of shares issued [abstract]


 


 




ifrs-full


NumberOfSharesIssuedAndFullyPaid


shares


Number of shares issued and fully paid


The number of shares issued by the entity, for which full payment has been received.


disclosure: IAS 1 79 a ii




ifrs-full


NumberOfSharesIssuedButNotFullyPaid


shares


Number of shares issued but not fully paid


The number of shares issued by the entity, for which full payment has not been received.


disclosure: IAS 1 79 a ii




ifrs-full


NumberOfSharesOutstanding


shares


Number of shares outstanding


The number of shares that have been authorised and issued, reduced by treasury shares held. [Refer: Treasury shares]


disclosure: IAS 1 79 a iv




ifrs-full


OccupancyExpense


X duration, debit


Occupancy expense


The amount of expense arising from occupancy services received by the entity.


common practice: IAS 1 85




ifrs-full


OfficeEquipment


X instant, debit


Office equipment


The amount of property, plant and equipment representing equipment used to support office functions, not specifically used in the production process. [Refer: Property, plant and equipment]


example: IAS 16 37 h




ifrs-full


OfficeEquipmentMember


member


Office equipment [member]


This member stands for a class of property, plant and equipment representing equipment used to support office functions, not specifically used in the production process. [Refer: Property, plant and equipment]


example: IAS 16 37 h




ifrs-full


OilAndGasAssets


X instant, debit


Oil and gas assets


The amount of assets related to the exploration, evaluation, development or production of oil and gas.


common practice: IAS 16 37




ifrs-full


OilAndGasAssetsMember


member


Oil and gas assets [member]


This member stands for oil and gas assets. [Refer: Oil and gas assets]


common practice: IAS 16 37




ifrs-full


OnDemandMember


member


On demand [member]


This member stands for an on demand time band.


common practice: IAS 1 112 c




ifrs-full


OnerousContractsContingentLiabilityMember


member


Onerous contracts contingent liability [member]


This member stands for a contingent liability for onerous contracts. An onerous contract is a contract in which the unavoidable costs of meeting the obligation under the contract exceed the economic benefits expected to be received under it. [Refer: Contingent liabilities [member]]


example: IAS 37 88




ifrs-full


OnerousContractsProvision


X instant, credit


Onerous contracts provision


The amount of provision for onerous contracts. An onerous contract is a contract in which the unavoidable costs of meeting the obligation under the contract exceed the economic benefits expected to be received under it. [Refer: Other provisions]


example: IAS 37 66




ifrs-full


OnerousContractsProvisionAbstract


 


Onerous contracts provision [abstract]


 


 




ifrs-full


OnerousContractsProvisionMember


member


Onerous contracts provision [member]


This member stands for a provision for onerous contracts. [Refer: Onerous contracts provision]


example: IAS 37 66




ifrs-full


OneYearBeforeReportingYearMember


member


One year before reporting year [member]


This member stands for a year that ended one year before the end of the reporting year.


disclosure: IFRS 17 130 – Effective 2021-01-01




ifrs-full


OperatingExpense


X duration, debit


Operating expense


The amount of all operating expenses.


common practice: IAS 1 85




ifrs-full


OperatingExpenseExcludingCostOfSales


X duration, debit


Operating expense excluding cost of sales


The amount of operating expense excluding the cost of sales. [Refer: Cost of sales]


common practice: IAS 1 85




ifrs-full


OperatingLeaseIncome


X duration, credit


Operating lease income


The amount of operating lease income. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset.


disclosure: IFRS 16 90 b




ifrs-full


OperatingSegmentsMember


member


Operating segments [member]


This member stands for operating segments. An operating segment is a component of an entity: (a) that engages in business activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with other components of the same entity); (b) whose operating results are regularly reviewed by the entity’s chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance; and (c) for which discrete financial information is available. [Refer: Revenue]


disclosure: IFRS 8 28




ifrs-full


OptionContractMember


member


Option contract [member]


This member stands for a derivative financial instrument that gives the holder the right, but not the obligation, to purchase or sell an underlying asset for a specified price determined in advance. [Refer: Derivatives [member]]


common practice: IAS 1 112 c




ifrs-full


OptionPricingModelMember


member


Option pricing model [member]


This member stands for a specific valuation technique consistent with the income approach that involves analysing future amounts with option pricing models, such as the Black-Scholes-Merton formula or a binominal model (ie a lattice model), that incorporate present value techniques and reflect both the time value and intrinsic value of an option. [Refer: Income approach [member]]


example: IFRS 13 B11 b, example: IFRS 13 IE63




ifrs-full


OrdinarySharesMember


member


Ordinary shares [member]


This member stands for equity instruments that are subordinate to all other classes of equity instruments. It also represents the standard value for the “Classes of ordinary shares” axis if no other member is used.


common practice: IAS 1 79 a, disclosure: IAS 33 66




ifrs-full


OriginalAssetsBeforeTransfer


X instant, debit


Original assets before transfer


The amount of the original assets before transfer for transferred assets that the entity continues to recognise to the extent of its continuing involvement.


disclosure: IFRS 7 42D f




ifrs-full


OtherAdjustmentsForNoncashItems


X duration, debit


Other adjustments for non-cash items


Adjustments for non-cash items to reconcile profit (loss) to net cash flow from (used in) operating activities that the entity does not separately disclose in the same statement or note. [Refer: Profit (loss)]


common practice: IAS 7 20 b




ifrs-full


OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow


X duration, debit


Other adjustments for which cash effects are investing or financing cash flow


Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities for which cash effects are investing or financing cash flow, that the entity does not separately disclose in the same statement or note. [Refer: Profit (loss)]


common practice: IAS 7 20 c




ifrs-full


OtherAdjustmentsToReconcileProfitLoss


X duration, debit


Other adjustments to reconcile profit (loss)


Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities that the entity does not separately disclose in the same statement or note. [Refer: Adjustments to reconcile profit (loss)]


disclosure: IAS 7 20




ifrs-full


OtherAssets


X instant, debit


Other assets


The amount of assets that the entity does not separately disclose in the same statement or note.


common practice: IAS 1 55




ifrs-full


OtherAssetsAmountContributedToFairValueOfPlanAssets


X instant, debit


Other assets, amount contributed to fair value of plan assets


The amount other types of assets not separately disclosed contribute to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]


common practice: IAS 19 142




ifrs-full


OtherAssetsMember


member


Other assets [member]


This member stands for assets that the entity does not separately disclose in the same statement or note.


example: IFRS 16 53




ifrs-full


OtherBorrowings


X instant, credit


Other borrowings


The amount of borrowings that the entity does not separately disclose in the same statement or note. [Refer: Borrowings]


common practice: IAS 1 112 c




ifrs-full


OtherCashAndCashEquivalents


X instant, debit


Other cash and cash equivalents


The amount of cash and cash equivalents that the entity does not separately disclose in the same statement or note. [Refer: Cash and cash equivalents]


common practice: IAS 7 45




ifrs-full


OtherCashPaymentsFromOperatingActivities


X duration, credit


Other cash payments from operating activities


The cash outflow for operating activities that the entity does not separately disclose in the same statement or note.


example: IAS 7 14




ifrs-full


OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities


X duration, credit


Other cash payments to acquire equity or debt instruments of other entities, classified as investing activities


The cash outflow to acquire equity or debt instruments of other entities (other than payments for those instruments considered to be cash equivalents or those held for dealing or trading purposes), classified as investing activities.


example: IAS 7 16 c




ifrs-full


OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities


X duration, credit


Other cash payments to acquire interests in joint ventures, classified as investing activities


The cash outflow to acquire interests in joint ventures (other than payments for those instruments considered to be cash equivalents or those held for dealing or trading purposes), classified as investing activities. [Refer: Joint ventures [member]]


example: IAS 7 16 c




ifrs-full


OtherCashReceiptsFromOperatingActivities


X duration, debit


Other cash receipts from operating activities


The cash inflow from operating activities that the entity does not separately disclose in the same statement or note.


example: IAS 7 14




ifrs-full


OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities


X duration, debit


Other cash receipts from sales of equity or debt instruments of other entities, classified as investing activities


The cash inflow from sales of equity or debt instruments of other entities (other than receipts for those instruments considered to be cash equivalents and those held for dealing or trading purposes), classified as investing activities.


example: IAS 7 16 d




ifrs-full


OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities


X duration, debit


Other cash receipts from sales of interests in joint ventures, classified as investing activities


The cash inflow from sales of interests in joint ventures (other than receipts for those instruments considered to be cash equivalents and those held for dealing or trading purposes), classified as investing activities. [Refer: Joint ventures [member]]


example: IAS 7 16 d




ifrs-full


OtherComponentsOfDeferredTaxExpenseIncome


X duration, debit


Other components of deferred tax expense (income)


The amount of components of deferred tax expense or income that the entity does not separately disclose in the same statement or note. [Refer: Deferred tax expense (income)]


common practice: IAS 12 80




ifrs-full


OtherComprehensiveIncome


X duration, credit


Other comprehensive income


The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required or permitted by IFRSs. [Refer: IFRSs [member]]


disclosure: IAS 1 106 d ii, disclosure: IAS 1 81A b, disclosure: IAS 1 91 a, disclosure: IFRS 12 B12 b viii




ifrs-full


OtherComprehensiveIncomeAbstract


 


Other comprehensive income [abstract]


 


 




ifrs-full


OtherComprehensiveIncomeAttributableToNoncontrollingInterests


X duration, credit


Other comprehensive income, attributable to non-controlling interests


The amount of other comprehensive income attributable to non-controlling interests. [Refer: Non-controlling interests; Other comprehensive income]


common practice: IAS 1 85




ifrs-full


OtherComprehensiveIncomeAttributableToOwnersOfParent


X duration, credit


Other comprehensive income, attributable to owners of parent


The amount of other comprehensive income attributable to owners of the parent.


common practice: IAS 1 85




ifrs-full


OtherComprehensiveIncomeBeforeTax


X duration, credit


Other comprehensive income, before tax


The amount of other comprehensive income, before tax. [Refer: Other comprehensive income]


disclosure: IAS 1 91 b




ifrs-full


OtherComprehensiveIncomeBeforeTaxApplicationOfOverlayApproach


X duration, credit


Other comprehensive income, before tax, application of overlay approach


The amount of other comprehensive income, before tax, related to the application of the overlay approach. [Refer: Other comprehensive income]


disclosure: IFRS 4 35D b – Effective on first application of IFRS 9




ifrs-full


OtherComprehensiveIncomeBeforeTaxApplicationOfOverlayApproachAbstract


 


Other comprehensive income, before tax, application of overlay approach [abstract]


 


 




ifrs-full


OtherComprehensiveIncomeBeforeTaxAvailableforsaleFinancialAssets


X duration, credit


Other comprehensive income, before tax, available-for-sale financial assets


The amount of other comprehensive income, before tax, related to available-for-sale financial assets. [Refer: Financial assets available-for-sale; Other comprehensive income, before tax]


disclosure: IAS 1 91 b – Expiry date 2021-01-01, disclosure: IAS 1 7 – Expiry date 2021-01-01




ifrs-full


OtherComprehensiveIncomeBeforeTaxCashFlowHedges


X duration, credit


Other comprehensive income, before tax, cash flow hedges


The amount of other comprehensive income, before tax, related to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income, before tax]


disclosure: IAS 1 91 b, disclosure: IAS 1 7




ifrs-full


OtherComprehensiveIncomeBeforeTaxChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability


X duration, credit


Other comprehensive income, before tax, change in fair value of financial liability attributable to change in credit risk of liability


The amount of other comprehensive income, before tax, related to change in the fair value of financial liability attributable to change in the credit risk of the liability. [Refer: Other comprehensive income, before tax; Credit risk [member]]


disclosure: IAS 1 7, disclosure: IAS 1 91 b




ifrs-full


OtherComprehensiveIncomeBeforeTaxChangeInValueOfForeignCurrencyBasisSpreads


X duration, credit


Other comprehensive income, before tax, change in value of foreign currency basis spreads


The amount of other comprehensive income, before tax, related to change in value of foreign currency basis spreads. [Refer: Other comprehensive income, before tax]


disclosure: IAS 1 7, disclosure: IAS 1 91 b




ifrs-full


OtherComprehensiveIncomeBeforeTaxChangeInValueOfForwardElementsOfForwardContracts


X duration, credit


Other comprehensive income, before tax, change in value of forward elements of forward contracts


The amount of other comprehensive income, before tax, related to change in value of forward elements of forward contracts. [Refer: Other comprehensive income, before tax]


disclosure: IAS 1 7, disclosure: IAS 1 91 b




ifrs-full


OtherComprehensiveIncomeBeforeTaxChangeInValueOfTimeValueOfOptions


X duration, credit


Other comprehensive income, before tax, change in value of time value of options


The amount of other comprehensive income, before tax, related to change in value of time value of options. [Refer: Other comprehensive income, before tax]


disclosure: IAS 1 7, disclosure: IAS 1 91 b




ifrs-full


OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation


X duration, credit


Other comprehensive income, before tax, exchange differences on translation


The amount of other comprehensive income, before tax, related to exchange differences on translation of financial statements of foreign operations. [Refer: Other comprehensive income, before tax]


disclosure: IAS 1 91 b, disclosure: IAS 1 7




ifrs-full


OtherComprehensiveIncomeBeforeTaxFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss


X duration, credit


Other comprehensive income, before tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss


The amount of other comprehensive income, before tax, related to finance income (expenses) from reinsurance contracts held. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]


disclosure: IAS 1 7 – Effective 2021-01-01, disclosure: IAS 1 91 b – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01, disclosure: IFRS 17 82 – Effective 2021-01-01




ifrs-full


OtherComprehensiveIncomeBeforeTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome


X duration, credit


Other comprehensive income, before tax, financial assets measured at fair value through other comprehensive income


The amount of other comprehensive income, before tax, related to financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]


disclosure: IAS 1 7, disclosure: IAS 1 91 b, disclosure: IFRS 7 20 a viii




ifrs-full


OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments


X duration, credit


Other comprehensive income, before tax, gains (losses) from investments in equity instruments


The amount of other comprehensive income, before tax, related to gains (losses) from changes in the fair value of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income, before tax]


disclosure: IAS 1 7, disclosure: IAS 1 91 b, disclosure: IFRS 7 20 a vii




ifrs-full


OtherComprehensiveIncomeBeforeTaxGainsLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments


X duration, credit


Other comprehensive income, before tax, gains (losses) on hedging instruments that hedge investments in equity instruments


The amount of other comprehensive income, before tax, related to gains (losses) on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income, before tax]


disclosure: IAS 1 7, disclosure: IAS 1 91 b




ifrs-full


OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans


X duration, credit


Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans


The amount of other comprehensive income, before tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset). [Refer: Other comprehensive income, before tax; Defined benefit plans [member]; Plan assets [member]; Net defined benefit liability (asset)]


disclosure: IAS 1 91 b, disclosure: IAS 1 7




ifrs-full


OtherComprehensiveIncomeBeforeTaxGainsLossesOnRevaluation


X duration, credit


Other comprehensive income, before tax, gains (losses) on revaluation


The amount of other comprehensive income, before tax, related to gains (losses) in relation to changes in the revaluation surplus. [Refer: Other comprehensive income, before tax; Revaluation surplus]


disclosure: IAS 1 91 b, disclosure: IAS 1 7




ifrs-full


OtherComprehensiveIncomeBeforeTaxHedgesOfNetInvestmentsInForeignOperations


X duration, credit


Other comprehensive income, before tax, hedges of net investments in foreign operations


The amount of other comprehensive income, before tax, related to hedges of net investments in foreign operations. [Refer: Other comprehensive income, before tax]


disclosure: IAS 39 102 a, disclosure: IAS 1 91 b, disclosure: IFRS 9 6.5.13 a




ifrs-full


OtherComprehensiveIncomeBeforeTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss


X duration, credit


Other comprehensive income, before tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss


The amount of other comprehensive income, before tax, related to insurance finance income (expenses) from insurance contracts issued that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]


disclosure: IAS 1 7 – Effective 2021-01-01, disclosure: IAS 1 91 b – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01




ifrs-full


OtherComprehensiveIncomeBeforeTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss


X duration, credit


Other comprehensive income, before tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss


The amount of other comprehensive income, before tax, related to insurance finance income (expenses) from insurance contracts issued that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]


disclosure: IAS 1 7 – Effective 2021-01-01, disclosure: IAS 1 91 b – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01




ifrs-full


OtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss


X duration, credit


Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss


The amount of other comprehensive income, before tax, related to the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]


disclosure: IFRS 14 22 b




ifrs-full


OtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossAbstract


 


Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss [abstract]


 


 




ifrs-full


OtherComprehensiveIncomeBeforeTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLoss


X duration, credit


Other comprehensive income, before tax, net movement in regulatory deferral account balances related to items that will not be reclassified to profit or loss


The amount of other comprehensive income, before tax, related to the net movement in regulatory deferral account balances that is related to items that will not be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]


disclosure: IFRS 14 22 a




ifrs-full


OtherComprehensiveIncomeNetOfTaxApplicationOfOverlayApproach


X duration, credit


Other comprehensive income, net of tax, application of overlay approach


The amount of other comprehensive income, net of tax, related to the application of the overlay approach. [Refer: Other comprehensive income]


disclosure: IFRS 4 35D b – Effective on first application of IFRS 9




ifrs-full


OtherComprehensiveIncomeNetOfTaxApplicationOfOverlayApproachAbstract


 


Other comprehensive income, net of tax, application of overlay approach [abstract]


 


 




ifrs-full


OtherComprehensiveIncomeNetOfTaxAvailableforsaleFinancialAssets


X duration, credit


Other comprehensive income, net of tax, available-for-sale financial assets


The amount of other comprehensive income, net of tax, related to available-for-sale financial assets. [Refer: Financial assets available-for-sale; Other comprehensive income]


disclosure: IAS 1 91 a – Expiry date 2021-01-01, disclosure: IAS 1 7 – Expiry date 2021-01-01




ifrs-full


OtherComprehensiveIncomeNetOfTaxCashFlowHedges


X duration, credit


Other comprehensive income, net of tax, cash flow hedges


The amount of other comprehensive income, net of tax, related to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income]


disclosure: IAS 1 91 a, disclosure: IAS 1 7




ifrs-full


OtherComprehensiveIncomeNetOfTaxChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability


X duration, credit


Other comprehensive income, net of tax, change in fair value of financial liability attributable to change in credit risk of liability


The amount of other comprehensive income, net of tax, related to changes in the fair value of financial liabilities attributable to the changes in the credit risk of those liabilities. [Refer: Other comprehensive income; Credit risk [member]; Financial liabilities]


disclosure: IAS 1 7, disclosure: IAS 1 91 a




ifrs-full


OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreads


X duration, credit


Other comprehensive income, net of tax, change in value of foreign currency basis spreads


The amount of other comprehensive income, net of tax, related to change in value of foreign currency basis spreads. [Refer: Other comprehensive income]


disclosure: IAS 1 7, disclosure: IAS 1 91 a




ifrs-full


OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreadsThatHedgeTimeperiodRelatedHedgedItems


X duration, credit


Other comprehensive income, net of tax, change in value of foreign currency basis spreads that hedge time-period related hedged items


The amount of other comprehensive income, net of tax, related to change in value of foreign currency basis spreads that hedge time-period related hedged items. [Refer: Other comprehensive income]


disclosure: IFRS 7 24E c




ifrs-full


OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreadsThatHedgeTransactionRelatedHedgedItems


X duration, credit


Other comprehensive income, net of tax, change in value of foreign currency basis spreads that hedge transaction related hedged items


The amount of other comprehensive income, net of tax, related to change in value of foreign currency basis spreads that hedge transaction related hedged items. [Refer: Other comprehensive income]


disclosure: IFRS 7 24E c




ifrs-full


OtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContracts


X duration, credit


Other comprehensive income, net of tax, change in value of forward elements of forward contracts


The amount of other comprehensive income, net of tax, related to change in value of forward elements of forward contracts. [Refer: Other comprehensive income]


disclosure: IAS 1 7, disclosure: IAS 1 91 a




ifrs-full


OtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContractsThatHedgeTimeperiodRelatedHedgedItems


X duration, credit


Other comprehensive income, net of tax, change in value of forward elements of forward contracts that hedge time-period related hedged items


The amount of other comprehensive income, net of tax, related to change in value of forward elements of forward contracts that hedge time-period related hedged items. [Refer: Other comprehensive income]


disclosure: IFRS 7 24E c




ifrs-full


OtherComprehensiveIncomeNetOfTaxChangeInValueOfForwardElementsOfForwardContractsThatHedgeTransactionRelatedHedgedItems


X duration, credit


Other comprehensive income, net of tax, change in value of forward elements of forward contracts that hedge transaction related hedged items


The amount of other comprehensive income, net of tax, related to change in value of forward elements of forward contracts that hedge transaction related hedged items. [Refer: Other comprehensive income]


disclosure: IFRS 7 24E c




ifrs-full


OtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptions


X duration, credit


Other comprehensive income, net of tax, change in value of time value of options


The amount of other comprehensive income, net of tax, related to change in value of time value of options. [Refer: Other comprehensive income]


disclosure: IAS 1 7, disclosure: IAS 1 91 a




ifrs-full


OtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptionsThatHedgeTimeperiodRelatedHedgedItems


X duration, credit


Other comprehensive income, net of tax, change in value of time value of options that hedge time-period related hedged items


The amount of other comprehensive income, net of tax, related to change in value of time value of options that hedge time-period related hedged items. [Refer: Other comprehensive income]


disclosure: IFRS 7 24E b




ifrs-full


OtherComprehensiveIncomeNetOfTaxChangeInValueOfTimeValueOfOptionsThatHedgeTransactionRelatedHedgedItems


X duration, credit


Other comprehensive income, net of tax, change in value of time value of options that hedge transaction related hedged items


The amount of other comprehensive income, net of tax, related to change in value of time value of options that hedge transaction related hedged items. [Refer: Other comprehensive income]


disclosure: IFRS 7 24E b




ifrs-full


OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation


X duration, credit


Other comprehensive income, net of tax, exchange differences on translation


The amount of other comprehensive income, net of tax, related to exchange differences when financial statements of foreign operations are translated. [Refer: Other comprehensive income]


disclosure: IAS 1 91 a, disclosure: IAS 1 7




ifrs-full


OtherComprehensiveIncomeNetOfTaxFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss


X duration, credit


Other comprehensive income, net of tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss


The amount of other comprehensive income, net of tax, related to finance income (expenses) from reinsurance contracts held. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]


disclosure: IAS 1 7 – Effective 2021-01-01, disclosure: IAS 1 91 a – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01, disclosure: IFRS 17 82 – Effective 2021-01-01




ifrs-full


OtherComprehensiveIncomeNetOfTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome


X duration, credit


Other comprehensive income, net of tax, financial assets measured at fair value through other comprehensive income


The amount of other comprehensive income, net of tax, related to financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]


disclosure: IAS 1 7, disclosure: IAS 1 91 a




ifrs-full


OtherComprehensiveIncomeNetOfTaxGainsLossesFromInvestmentsInEquityInstruments


X duration, credit


Other comprehensive income, net of tax, gains (losses) from investments in equity instruments


The amount of other comprehensive income, net of tax, related to gains (losses) from changes in the fair value of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income]


disclosure: IAS 1 7, disclosure: IAS 1 91 a




ifrs-full


OtherComprehensiveIncomeNetOfTaxGainsLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments


X duration, credit


Other comprehensive income, net of tax, gains (losses) on hedging instruments that hedge investments in equity instruments


The amount of other comprehensive income, net of tax, related to gains (losses) on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Other comprehensive income]


disclosure: IAS 1 7, disclosure: IAS 1 91 a




ifrs-full


OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans


X duration, credit


Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans


The amount of other comprehensive income, net of tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset). [Refer: Other comprehensive income; Defined benefit plans [member]; Plan assets [member]; Net defined benefit liability (asset)]


disclosure: IAS 1 91 a, disclosure: IAS 1 7




ifrs-full


OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation


X duration, credit


Other comprehensive income, net of tax, gains (losses) on revaluation


The amount of other comprehensive income, net of tax, related to gains (losses) in relation to changes in the revaluation surplus. [Refer: Other comprehensive income; Revaluation surplus]


disclosure: IAS 1 91 a, disclosure: IAS 1 7




ifrs-full


OtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperations


X duration, credit


Other comprehensive income, net of tax, hedges of net investments in foreign operations


The amount of other comprehensive income, net of tax, related to hedges of net investments in foreign operations. [Refer: Other comprehensive income]


disclosure: IAS 39 102 a, disclosure: IAS 1 91 a, disclosure: IFRS 9 6.5.13 a




ifrs-full


OtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss


X duration, credit


Other comprehensive income, net of tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss


The amount of other comprehensive income, net of tax, related to insurance finance income (expenses) from insurance contracts issued that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]


disclosure: IAS 1 7 – Effective 2021-01-01, disclosure: IAS 1 91 a – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01




ifrs-full


OtherComprehensiveIncomeNetOfTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss


X duration, credit


Other comprehensive income, net of tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss


The amount of other comprehensive income, net of tax, related to insurance finance income (expenses) from insurance contracts issued that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]


disclosure: IAS 1 7 – Effective 2021-01-01, disclosure: IAS 1 91 a – Effective 2021-01-01, disclosure: IFRS 17 90 – Effective 2021-01-01




ifrs-full


OtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLoss


X duration, credit


Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss


The amount of other comprehensive income, net of tax, related to the net movement in regulatory deferral account balances that is related to items that will be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]


disclosure: IFRS 14 22 b, disclosure: IFRS 14 35




ifrs-full


OtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillBeReclassifiedToProfitOrLossAbstract


 


Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will be reclassified to profit or loss [abstract]


 


 




ifrs-full


OtherComprehensiveIncomeNetOfTaxNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLoss


X duration, credit


Other comprehensive income, net of tax, net movement in regulatory deferral account balances related to items that will not be reclassified to profit or loss


The amount of other comprehensive income, net of tax, related to the net movement in regulatory deferral account balances that is related to items that will not be reclassified to profit or loss. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]


disclosure: IFRS 14 22 a, disclosure: IFRS 14 35




ifrs-full


OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTax


X duration, credit


Other comprehensive income that will be reclassified to profit or loss, before tax


The amount of other comprehensive income that will be reclassified to profit or loss, before tax. [Refer: Other comprehensive income]


common practice: IAS 1 IG6, common practice: IAS 1 82A




ifrs-full


OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax


X duration, credit


Other comprehensive income that will be reclassified to profit or loss, net of tax


The amount of other comprehensive income that will be reclassified to profit or loss, net of tax. [Refer: Other comprehensive income]


example: IAS 1 IG6, example: IAS 1 82A




ifrs-full


OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTax


X duration, credit


Other comprehensive income that will not be reclassified to profit or loss, before tax


The amount of other comprehensive income that will not be reclassified to profit or loss, before tax. [Refer: Other comprehensive income]


common practice: IAS 1 IG6, common practice: IAS 1 82A




ifrs-full


OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax


X duration, credit


Other comprehensive income that will not be reclassified to profit or loss, net of tax


The amount of other comprehensive income that will not be reclassified to profit or loss, net of tax. [Refer: Other comprehensive income]


example: IAS 1 IG6, example: IAS 1 82A




ifrs-full


OtherContingentLiabilitiesMember


member


Other contingent liabilities [member]


This member stands for contingent liabilities that the entity does not separately disclose in the same statement or note. [Refer: Contingent liabilities [member]]


example: IAS 37 88




ifrs-full


OtherCurrentAssets


X instant, debit


Other current assets


The amount of current assets that the entity does not separately disclose in the same statement or note. [Refer: Current assets]


common practice: IAS 1 55




ifrs-full


OtherCurrentBorrowingsAndCurrentPortionOfOtherNoncurrentBorrowings


X instant, credit


Other current borrowings and current portion of other non-current borrowings


The amount of current other borrowings and the current portion of non-current other borrowings. [Refer: Other borrowings]


common practice: IAS 1 112 c




ifrs-full


OtherCurrentFinancialAssets


X instant, debit


Other current financial assets


The amount of current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets; Current financial assets]


disclosure: IAS 1 54 d




ifrs-full


OtherCurrentFinancialLiabilities


X instant, credit


Other current financial liabilities


The amount of current financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities; Current financial liabilities]


disclosure: IAS 1 54 m, disclosure: IFRS 12 B13 b




ifrs-full


OtherCurrentLiabilities


X instant, credit


Other current liabilities


The amount of current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Current liabilities]


common practice: IAS 1 55




ifrs-full


OtherCurrentNonfinancialAssets


X instant, debit


Other current non-financial assets


The amount of current non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets]


common practice: IAS 1 55




ifrs-full


OtherCurrentNonfinancialLiabilities


X instant, credit


Other current non-financial liabilities


The amount of current non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]


common practice: IAS 1 55




ifrs-full


OtherCurrentPayables


X instant, credit


Other current payables


The amount of current payables that the entity does not separately disclose in the same statement or note.


common practice: IAS 1 55




ifrs-full


OtherCurrentReceivables


X instant, debit


Other current receivables


The amount of current other receivables. [Refer: Other receivables]


example: IAS 1 78 b




ifrs-full


OtherDebtInstrumentsHeld


X instant, debit


Other debt instruments held


The amount of debt instruments held by the entity that it does not separately disclose in the same statement or note. [Refer: Debt instruments held]


common practice: IAS 1 112 c




ifrs-full


OtherDecreasesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised


X duration


Other decreases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss


The decrease in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss that the entity does not separately disclose in the same statement or note. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Financial instruments, class [member]]


example: IFRS 7 IG14, example: IFRS 7 28 b




ifrs-full


OtherDifferencesToCashAndCashEquivalentsInStatementOfCashFlows


X instant, credit


Other differences to cash and cash equivalents in statement of cash flows


The amount of differences between cash and cash equivalents in the statement of cash flows and the statement of financial position that the entity does not separately disclose in the same statement or note. [Refer: Cash and cash equivalents]


common practice: IAS 7 45




ifrs-full


OtherDisposalsOfAssetsMember


member


Other disposals of assets [member]


This member stands for disposals of assets that the entity does not separately disclose in the same statement or note.


example: IAS 10 22 c




ifrs-full


OtherEmployeeExpense


X duration, debit


Other employee expense


The amount of employee expenses that the entity does not separately disclose in the same statement or note.


common practice: IAS 19 5




ifrs-full


OtherEnvironmentRelatedContingentLiabilityMember


member


Other environment related contingent liability [member]


This member stands for an environment-related contingent liability that the entity does not separately disclose in the same statement or note. [Refer: Contingent liabilities [member]]


common practice: IAS 37 88




ifrs-full


OtherEnvironmentRelatedProvisionMember


member


Other environment related provision [member]


This member stands for an environment-related provision that the entity does not separately disclose in the same statement or note. [Refer: Other provisions [member]]


common practice: IAS 37 84




ifrs-full


OtherEquityInterest


X instant, credit


Other equity interest


The amount of equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note.


example: IAS 1 78 e




ifrs-full


OtherEquityInterestMember


member


Other equity interest [member]


This member stands for equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note.


disclosure: IAS 1 106




ifrs-full


OtherEquitySecuritiesMember


member


Other equity securities [member]


This member stands for equity instruments that the entity does not separately disclose in the same statement or note.


example: IFRS 13 IE60, example: IFRS 13 94




ifrs-full


OtherExpenseByFunction


X duration, debit


Other expense, by function


The amount of expenses that the entity does not separately disclose in the same statement or note when the entity uses the “function of expense” form for its analysis of expenses.


example: IAS 1 103, disclosure: IAS 1 99, disclosure: IAS 26 35 b vii




ifrs-full


OtherExpenseByNature


X duration, debit


Other expenses, by nature


The amount of expenses that the entity does not separately disclose in the same statement or note when the entity uses the “nature of expense” form for its analysis of expenses. [Refer: Expenses, by nature]


example: IAS 1 102, disclosure: IAS 1 99




ifrs-full


OtherFeeAndCommissionExpense


X duration, debit


Other fee and commission expense


The amount of fee and commission expense that the entity does not separately disclose in the same statement or note. [Refer: Fee and commission expense]


common practice: IAS 1 112 c




ifrs-full


OtherFeeAndCommissionIncome


X duration, credit


Other fee and commission income


The amount of fee and commission income that the entity does not separately disclose in the same statement or note. [Refer: Fee and commission income]


common practice: IAS 1 112 c




ifrs-full


OtherFinanceCost


X duration, debit


Other finance cost


The amount of finance costs that the entity does not separately disclose in the same statement or note. [Refer: Finance costs]


common practice: IAS 1 112 c




ifrs-full


OtherFinanceIncome


X duration, credit


Other finance income


The amount of finance income that the entity does not separately disclose in the same statement or note. [Refer: Finance income]


common practice: IAS 1 112 c




ifrs-full


OtherFinanceIncomeCost


X duration, credit


Other finance income (cost)


The amount of finance income or cost that the entity does not separately disclose in the same statement or note. [Refer: Finance income (cost)]


common practice: IAS 1 85




ifrs-full


OtherFinancialAssets


X instant, debit


Other financial assets


The amount of financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets]


disclosure: IAS 1 54 d




ifrs-full


OtherFinancialLiabilities


X instant, credit


Other financial liabilities


The amount of financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Financial liabilities]


disclosure: IAS 1 54 m




ifrs-full


OtherGainsLosses


X duration, credit


Other gains (losses)


The gains (losses) that the entity does not separately disclose in the same statement or note.


common practice: IAS 1 102, common practice: IAS 1 103




ifrs-full


OtherImpairedAssetsMember


member


Other impaired assets [member]


This member stands for impaired assets that the entity does not separately disclose in the same statement or note.


example: IAS 36 127




ifrs-full


OtherIncome


X duration, credit


Other income


The amount of operating income that the entity does not separately disclose in the same statement or note.


example: IAS 1 103, example: IAS 1 102, disclosure: IAS 26 35 b iv




ifrs-full


OtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociates


X duration, credit


Other income (expense) from subsidiaries, jointly controlled entities and associates


The amount of income or expense from subsidiaries, jointly controlled entities and associates that the entity does not separately disclose in the same statement or note. [Refer: Associates [member]; Subsidiaries [member]]


common practice: IAS 1 85




ifrs-full


OtherIncreasesAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognised


X duration


Other increases, aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss


The increase in the aggregate difference between the fair value at initial recognition and the transaction price of financial instruments yet to be recognised in profit or loss that the entity does not separately disclose in the same statement or note. [Refer: Aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss; Financial instruments, class [member]]


example: IFRS 7 IG14, example: IFRS 7 28 b




ifrs-full


OtherIndividuallyImmaterialComponentsOfOtherComprehensiveIncomeBeforeTax


X duration, credit


Other individually immaterial components of other comprehensive income, before tax


The amount of individually immaterial components of other comprehensive income, before tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income, before tax]


common practice: IAS 1 85




ifrs-full


OtherIndividuallyImmaterialComponentsOfOtherComprehensiveIncomeNetOfTax


X duration, credit


Other individually immaterial components of other comprehensive income, net of tax


The amount of individually immaterial components of other comprehensive income, net of tax, that the entity does not separately disclose in the same statement or note. [Refer: Other comprehensive income]


common practice: IAS 1 85




ifrs-full


OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities


X duration, credit


Other inflows (outflows) of cash, classified as financing activities


Inflows (outflows) of cash, classified as financing activities, that the entity does not separately disclose in the same statement or note.


disclosure: IAS 7 21




ifrs-full


OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities


X duration, credit


Other inflows (outflows) of cash, classified as investing activities


Inflows (outflows) of cash, classified as investing activities, that the entity does not separately disclose in the same statement or note.


disclosure: IAS 7 21




ifrs-full


OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities


X duration, debit


Other inflows (outflows) of cash, classified as operating activities


Inflows (outflows) of cash, classified as operating activities, that the entity does not separately disclose in the same statement or note.


disclosure: IAS 7 14




ifrs-full


OtherIntangibleAssets


X instant, debit


Other intangible assets


The amount of intangible assets that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill]


common practice: IAS 38 119




ifrs-full


OtherIntangibleAssetsMember


member


Other intangible assets [member]


This member stands for a class of intangible assets that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill]


common practice: IAS 38 119




ifrs-full


OtherInventories


X instant, debit


Other current inventories


The amount of inventory that the entity does not separately disclose in the same statement or note. [Refer: Inventories]


common practice: IAS 2 37




ifrs-full


OtherLiabilities


X instant, credit


Other liabilities


The amount of liabilities that the entity does not separately disclose in the same statement or note.


common practice: IAS 1 55




ifrs-full


OtherLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued


X instant, credit


Other liabilities under insurance contracts and reinsurance contracts issued


The amount of liabilities under insurance contracts and reinsurance contracts issued that the entity does not separately disclose in the same statement or note. [Refer: Liabilities under insurance contracts and reinsurance contracts issued]


example: IFRS 4 IG22 – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01




ifrs-full


OtherLongtermBenefits


X duration, debit


Other long-term employee benefits


The amount of long-term employee benefits other than post-employment benefits and termination benefits. Such benefits may include long-term paid absences, jubilee or other long-service benefits, long-term disability benefits, long-term profit-sharing and bonuses and long-term deferred remuneration. [Refer: Employee benefits expense]


common practice: IAS 19 158




ifrs-full


OtherLongtermProvisions


X instant, credit


Other non-current provisions


The amount of non-current provisions other than provisions for employee benefits. [Refer: Non-current provisions]


disclosure: IAS 1 78 d




ifrs-full


OtherMaterialActuarialAssumptions


X.XX instant


Other material actuarial assumptions


Any other material assumption used as a significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [member]; Defined benefit obligation, at present value]


common practice: IAS 19 144




ifrs-full


OtherMaterialActuarialAssumptionsMember


member


Other material actuarial assumptions [member]


This member stands for material actuarial assumptions that the entity does not separately disclose in the same statement or note. [Refer: Actuarial assumptions [member]]


common practice: IAS 19 145




ifrs-full


OtherMaterialNoncashItems


X duration, debit


Other material non-cash items


The amount of material non-cash items other than depreciation and amortisation.


disclosure: IFRS 8 23 i, disclosure: IFRS 8 28 e




ifrs-full


OtherNoncurrentAssets


X instant, debit


Other non-current assets


The amount of non-current assets that the entity does not separately disclose in the same statement or note. [Refer: Non-current assets]


common practice: IAS 1 55




ifrs-full


OtherNoncurrentFinancialAssets


X instant, debit


Other non-current financial assets


The amount of non-current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets]


disclosure: IAS 1 54 d




ifrs-full


OtherNoncurrentFinancialLiabilities


X instant, credit


Other non-current financial liabilities


The amount of non-current financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]


disclosure: IAS 1 54 m, disclosure: IFRS 12 B13 c




ifrs-full


OtherNoncurrentLiabilities


X instant, credit


Other non-current liabilities


The amount of non-current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Non-current liabilities]


common practice: IAS 1 55




ifrs-full


OtherNoncurrentNonfinancialAssets


X instant, debit


Other non-current non-financial assets


The amount of non-current non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets]


common practice: IAS 1 55




ifrs-full


OtherNoncurrentNonfinancialLiabilities


X instant, credit


Other non-current non-financial liabilities


The amount of non-current non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]


common practice: IAS 1 55




ifrs-full


OtherNoncurrentPayables


X instant, credit


Other non-current payables


The amount of non-current payables that the entity does not separately disclose in the same statement or note.


common practice: IAS 1 55




ifrs-full


OtherNoncurrentReceivables


X instant, debit


Other non-current receivables


The amount of non-current other receivables. [Refer: Other receivables]


example: IAS 1 78 b




ifrs-full


OtherNonfinancialAssets


X instant, debit


Other non-financial assets


The amount of non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets]


common practice: IAS 1 55




ifrs-full


OtherNonfinancialLiabilities


X instant, credit


Other non-financial liabilities


The amount of non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities]


common practice: IAS 1 55




ifrs-full


OtherOperatingIncomeExpense


X duration, credit


Other operating income (expense)


The amount of operating income (expense) that the entity does not separately disclose in the same statement or note.


common practice: IAS 1 85




ifrs-full


OtherPayables


X instant, credit


Other payables


Amounts payable that the entity does not separately disclose in the same statement or note.


common practice: IAS 1 55




ifrs-full


OtherPriceRiskMember


member


Other price risk [member]


This member stands for a type of market risk representing the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices (other than those arising from interest rate risk or currency risk), whether those changes are caused by factors specific to the individual financial instrument or its issuer, or by factors affecting all similar financial instruments traded in the market. [Refer: Currency risk [member]; Interest rate risk [member]; Financial instruments, class [member]]


disclosure: IFRS 17 124 – Effective 2021-01-01, disclosure: IFRS 17 125 – Effective 2021-01-01, disclosure: IFRS 17 127 – Effective 2021-01-01, disclosure: IFRS 17 128 a ii – Effective 2021-01-01, disclosure: IFRS 7 Defined terms




ifrs-full


OtherPropertyPlantAndEquipment


X instant, debit


Other property, plant and equipment


The amount of property, plant and equipment that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]


common practice: IAS 16 37




ifrs-full


OtherPropertyPlantAndEquipmentMember


member


Other property, plant and equipment [member]


This member stands for a class of property, plant and equipment representing property, plant and equipment that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment]


common practice: IAS 16 37




ifrs-full


OtherProvisions


X instant, credit


Other provisions


The amount of provisions other than provisions for employee benefits. [Refer: Provisions]


disclosure: IAS 1 78 d, disclosure: IAS 37 84 a




ifrs-full


OtherProvisionsAbstract


 


Other provisions [abstract]


 


 




ifrs-full


OtherProvisionsMember


member


Other provisions [member]


This member stands for provisions other than provisions for employee benefits. It also represents the standard value for the “Classes of other provisions” axis if no other member is used. [Refer: Provisions]


disclosure: IAS 37 84




ifrs-full


OtherReceivables


X instant, debit


Other receivables


The amount receivable by the entity that it does not separately disclose in the same statement or note.


example: IAS 1 78 b




ifrs-full


OtherRegulatoryDeferralAccountCreditBalances


X instant, credit


Other regulatory deferral account credit balances


The amount of regulatory deferral account credit balances that the entity does not separately disclose in the same statement or note. [Refer: Regulatory deferral account credit balances]


example: IFRS 14 IE5, example: IFRS 14 25




ifrs-full


OtherRegulatoryDeferralAccountDebitBalances


X instant, debit


Other regulatory deferral account debit balances


The amount of regulatory deferral account debit balances that the entity does not separately disclose in the same statement or note. [Refer: Regulatory deferral account debit balances]


example: IFRS 14 IE5, example: IFRS 14 25




ifrs-full


OtherRelatedPartiesMember


member


Other related parties [member]


This member stands for related parties that the entity does not separately disclose in the same statement or note. [Refer: Related parties [member]]


disclosure: IAS 24 19 g




ifrs-full


OtherReserves


X instant, credit


Other reserves


A component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings]


example: IAS 1 78 e




ifrs-full


OtherReservesAbstract


 


Other reserves [abstract]


 


 




ifrs-full


OtherReservesMember


member


Other reserves [member]


This member stands for a component of equity representing reserves within equity, not including retained earnings. It also represents the standard value for the “Reserves within equity” axis if no other member is used. [Refer: Retained earnings]


disclosure: IAS 1 106, disclosure: IAS 1 79 b




ifrs-full


OtherRevenue


X duration, credit


Other revenue


The amount of revenue arising from sources that the entity does not separately disclose in the same statement or note. [Refer: Revenue]


common practice: IAS 1 112 c




ifrs-full


OtherReversalsOfProvisions


X duration, credit


Other reversals of provisions


The amount of reversals of provisions that the entity does not separately disclose in the same statement or note. [Refer: Provisions]


disclosure: IAS 1 98 g




ifrs-full


OtherShorttermEmployeeBenefits


X duration, debit


Other short-term employee benefits


The amount of expense from employee benefits (other than termination benefits), which are expected to be settled wholly within 12 months after the end of the annual reporting period in which the employees render the related services, that the entity does not separately disclose in the same statement or note. [Refer: Employee benefits expense]


common practice: IAS 19 9




ifrs-full


OtherShorttermProvisions


X instant, credit


Other current provisions


The amount of current provisions other than provisions for employee benefits. [Refer: Provisions]


disclosure: IAS 1 78 d




ifrs-full


OtherTangibleOrIntangibleAssetsTransferred


X instant, credit


Other tangible or intangible assets transferred


The fair value, at acquisition date, of other tangible or intangible assets (including a business or subsidiary of the acquirer) transferred as consideration in a business combination, that the entity does not separately disclose in the same note. [Refer: Intangible assets other than goodwill; Business combinations [member]; Subsidiaries [member]]


disclosure: IFRS 3 B64 f ii




ifrs-full


OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome


X duration, debit


Other tax effects for reconciliation between accounting profit and tax expense (income)


The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that the entity does not separately disclose in the same statement or note. [Refer: Accounting profit; Applicable tax rate]


disclosure: IAS 12 81 c i




ifrs-full


OtherTaxRateEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome


X.XX duration


Other tax rate effects for reconciliation between accounting profit and tax expense (income)


Tax rate effects, in aggregate, on the reconciliation between the average effective tax rate and the applicable tax rate that the entity does not separately disclose in the reconciliation. [Refer: Average effective tax rate; Applicable tax rate]


disclosure: IAS 12 81 c ii




ifrs-full


OtherTemporaryDifferencesMember


member


Other temporary differences [member]


This member stands for temporary differences that the entity does not separately disclose in the same statement or note. [Refer: Temporary differences [member]]


common practice: IAS 12 81 g




ifrs-full


OtherTradingIncomeExpense


X duration, credit


Other trading income (expense)


The amount of trading income (expense) that the entity does not separately disclose in the same statement or note. [Refer: Trading income (expense)]


common practice: IAS 1 112 c




ifrs-full


OtherWorkPerformedByEntityAndCapitalised


X duration, credit


Other work performed by entity and capitalised


The amount of the entity’s own work capitalised from items originally classified as costs that the entity does not separately disclose in the same statement or note.


example: IAS 1 IG6, common practice: IAS 1 85




ifrs-full


OutflowsOfCashFromInvestingActivities


X duration, credit


Outflows of cash from investing activities


The cash outflow for investing activities.


common practice: IAS 7 16




ifrs-full


OutputOfAgriculturalProduce


X.XX duration


Output of agricultural produce


The output of entity’s agricultural produce.


common practice: IAS 41 46 b ii




ifrs-full


OutstandingBalancesForRelatedPartyTransactionsAbstract


 


Outstanding balances for related party transactions [abstract]


 


 




ifrs-full


OutstandingCommitmentsMadeByEntityRelatedPartyTransactions


X instant, credit


Outstanding commitments made by entity, related party transactions


The amount of outstanding commitments made by the entity in related party transactions. [Refer: Related parties [member]]


disclosure: IAS 24 18 b




ifrs-full


OutstandingCommitmentsMadeOnBehalfOfEntityRelatedPartyTransactions


X instant, credit


Outstanding commitments made on behalf of entity, related party transactions


The amount of outstanding commitments made on behalf of the entity in related party transactions. [Refer: Related parties [member]]


disclosure: IAS 24 18 b




ifrs-full


OwneroccupiedPropertyMeasuredUsingInvestmentPropertyFairValueModel


X instant, debit


Owner-occupied property measured using investment property fair value model


The amount of property, plant and equipment representing owner-occupied property measured using the investment property fair value model applying paragraph 29A of IAS 16. [Refer: Property, plant and equipment]


disclosure: IAS 16 29B – Effective 2021-01-01




ifrs-full


OwneroccupiedPropertyMeasuredUsingInvestmentPropertyFairValueModelMember


member


Owner-occupied property measured using investment property fair value model [member]


This member stands for a class of property, plant and equipment representing owner-occupied property measured using the investment property fair value model applying paragraph 29A of IAS 16. [Refer: Property, plant and equipment]


disclosure: IAS 16 29B – Effective 2021-01-01




ifrs-full


ParentMember


member


Parent [member]


This member stands for an entity that controls one or more entities.


disclosure: IAS 24 19 a




ifrs-full


ParticipationInDefinedBenefitPlanThatSharesRisksBetweenGroupEntitiesRelatedPartyTransactions


X duration


Participation in defined benefit plan that shares risks between group entities, related party transactions


The amount of participation by the entity in a defined benefit plan that shares risks between group entities. [Refer: Defined benefit plans [member]; Related parties [member]]


example: IAS 24 22




ifrs-full


ParValuePerShare


X.XX instant


Par value per share


The nominal value per share.


disclosure: IAS 1 79 a iii




ifrs-full


PastDueStatusAxis


axis


Past due status [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


example: IFRS 7 35N, common practice: IFRS 7 37 – Expiry date 2021-01-01




ifrs-full


PastDueStatusMember


member


Past due status [member]


This member stands for all past-due statuses. It also represents the standard value for the “Past due status” axis if no other member is used.


example: IFRS 7 35N, common practice: IFRS 7 37 – Expiry date 2021-01-01




ifrs-full


PastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset


X duration, credit


Past service cost and gains (losses) arising from settlements, net defined benefit liability (asset)


The increase (decrease) in the net defined benefit liability (asset) resulting from past service cost and gains (losses) arising from settlements. [Refer: Gains (losses) arising from settlements, net defined benefit liability (asset); Net defined benefit liability (asset)]


disclosure: IAS 19 141 d




ifrs-full


PastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAssetAbstract


 


Past service cost and gains (losses) arising from settlements, net defined benefit liability (asset) [abstract]


 


 




ifrs-full


PastServiceCostNetDefinedBenefitLiabilityAsset


X duration, credit


Past service cost, net defined benefit liability (asset)


The increase (decrease) in the net defined benefit liability (asset) resulting from past service cost. Past service cost is the change in the present value of the defined benefit obligation for employee service in prior periods, resulting from a plan amendment (the introduction or withdrawal of, or changes to, a defined benefit plan) or a curtailment (a significant reduction by the entity in the number of employees covered by a plan). [Refer: Net defined benefit liability (asset); Defined benefit plans [member]]


disclosure: IAS 19 141 d




ifrs-full


PayablesForPurchaseOfEnergy


X instant, credit


Payables for purchase of energy


The amount of payables for the purchase of energy.


common practice: IAS 1 78




ifrs-full


PayablesForPurchaseOfNoncurrentAssets


X instant, credit


Payables for purchase of non-current assets


The amount of payables for the purchase of non-current assets. [Refer: Non-current assets]


common practice: IAS 1 78




ifrs-full


PayablesOnSocialSecurityAndTaxesOtherThanIncomeTax


X instant, credit


Payables on social security and taxes other than income tax


The amount of payment due on social security and taxes other than income tax. Income taxes include all domestic and foreign taxes that are based on taxable profits. Income taxes also include taxes, such as withholding taxes, that are payable by a subsidiary, associate or joint arrangement on distributions to the reporting entity.


common practice: IAS 1 78




ifrs-full


PaymentsForDebtIssueCosts


X duration, credit


Payments for debt issue costs


The cash outflow for debt issue costs.


common practice: IAS 7 17




ifrs-full


PaymentsForDevelopmentProjectExpenditure


X duration, credit


Payments for development project expenditure


The cash outflow for expenditure related to development projects.


common practice: IAS 7 16




ifrs-full


PaymentsForExplorationAndEvaluationExpenses


X duration, credit


Payments for exploration and evaluation expenses


The cash outflow for expenses incurred by an entity in connection with the exploration for, and evaluation of, mineral resources before the technical feasibility and commercial viability of extracting a mineral resource are demonstrable.


common practice: IAS 7 14




ifrs-full


PaymentsForPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits


X duration, credit


Payments for premiums and claims, annuities and other policy benefits


The cash outflow for premiums and claims, annuities and other policy benefits.


example: IAS 7 14 e – Expiry date 2021-01-01




ifrs-full


PaymentsForShareIssueCosts


X duration, credit


Payments for share issue costs


The cash outflow for share issue costs.


common practice: IAS 7 17




ifrs-full


PaymentsFromChangesInOwnershipInterestsInSubsidiaries


X duration, credit


Payments from changes in ownership interests in subsidiaries that do not result in loss of control


The cash outflow for changes in ownership interests in subsidiaries that do not result in a loss of control. [Refer: Subsidiaries [member]]


disclosure: IAS 7 42A, disclosure: IAS 7 42B




ifrs-full


PaymentsFromContractsHeldForDealingOrTradingPurpose


X duration, credit


Payments from contracts held for dealing or trading purpose


The cash outflow for contracts held for dealing or trading purposes.


example: IAS 7 14 g




ifrs-full


PaymentsFromPlanNetDefinedBenefitLiabilityAsset


X duration, debit


Payments from plan, net defined benefit liability (asset)


The decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan. [Refer: Net defined benefit liability (asset)]


disclosure: IAS 19 141 g




ifrs-full


PaymentsInRespectOfSettlementsNetDefinedBenefitLiabilityAsset


X duration, debit


Payments in respect of settlements, net defined benefit liability (asset)


The decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan in respect of settlements. [Refer: Gains (losses) arising from settlements, net defined benefit liability (asset); Net defined benefit liability (asset); Defined benefit plans [member]]


disclosure: IAS 19 141 g




ifrs-full


PaymentsInRespectOfSettlementsReimbursementRights


X duration, credit


Payments in respect of settlements, reimbursement rights


The decrease (increase) in reimbursement rights resulting from payments in respect of settlements. [Refer: Gains (losses) arising from settlements, net defined benefit liability (asset); Defined benefit plans [member]]


disclosure: IAS 19 141 g




ifrs-full


PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities


X duration, credit


Payments of lease liabilities, classified as financing activities


The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities]


example: IAS 7 17 e




ifrs-full


PaymentsOfOtherEquityInstruments


X duration, credit


Payments of other equity instruments


The cash outflow for payments for equity instruments that the entity does not separately disclose in the same statement or note.


common practice: IAS 7 17




ifrs-full


PaymentsToAcquireOrRedeemEntitysShares


X duration, credit


Payments to acquire or redeem entity’s shares


The cash outflow to acquire or redeem entity’s shares.


example: IAS 7 17 b




ifrs-full


PaymentsToAndOnBehalfOfEmployees


X duration, credit


Payments to and on behalf of employees


The cash outflow to, and on behalf of, employees.


example: IAS 7 14 d




ifrs-full


PaymentsToManufactureOrAcquireAssetsHeldForRentalToOthersAndSubsequentlyHeldForSale


X duration, credit


Payments to manufacture or acquire assets held for rental to others and subsequently held for sale


The cash outflow to manufacture or acquire assets held for rental to others and subsequently held for sale.


example: IAS 7 14




ifrs-full


PaymentsToSuppliersForGoodsAndServices


X duration, credit


Payments to suppliers for goods and services


The cash outflow to suppliers for goods and services.


example: IAS 7 14 c




ifrs-full


PaymentsToSuppliersForGoodsAndServicesAndToAndOnBehalfOfEmployees


X duration, credit


Payments to suppliers for goods and services and to and on behalf of employees


The cash outflow for payments to suppliers for goods and services and to, and on behalf of, employees.


common practice: IAS 7 14




ifrs-full


PensionDefinedBenefitPlansMember


member


Pension defined benefit plans [member]


This member stands for pension defined benefit plans. [Refer: Defined benefit plans [member]]


common practice: IAS 19 138 b




ifrs-full


PercentageOfEntitysRevenue


X.XX duration


Percentage of entity’s revenue


The percentage of the entity’s revenue. [Refer: Revenue]


common practice: IFRS 8 34




ifrs-full


PercentageOfReasonablyPossibleDecreaseInActuarialAssumption


X.XX instant


Percentage of reasonably possible decrease in actuarial assumption


The reasonably possible percentage of the decrease in the actuarial assumption used to determine the present value of defined benefit obligation. [Refer: Actuarial assumptions [member]]


disclosure: IAS 19 145 a




ifrs-full


PercentageOfReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17


X.XX instant


Percentage of reasonably possible decrease in risk exposure that arises from contracts within scope of IFRS 17


The percentage of the reasonably possible decrease in the risk exposure that arises from contracts within scope of IFRS 17.


disclosure: IFRS 17 128 a – Effective 2021-01-01




ifrs-full


PercentageOfReasonablyPossibleDecreaseInUnobservableInputAssets


X.XX instant


Percentage of reasonably possible decrease in unobservable input, assets


The percentage of a reasonably possible decrease in an unobservable input used in fair value measurement of assets.


common practice: IFRS 13 93 h ii




ifrs-full


PercentageOfReasonablyPossibleDecreaseInUnobservableInputEntitysOwnEquityInstruments


X.XX instant


Percentage of reasonably possible decrease in unobservable input, entity’s own equity instruments


The percentage of a reasonably possible decrease in an unobservable input used in fair value measurement of the entity’s own equity instruments.


common practice: IFRS 13 93 h ii




ifrs-full


PercentageOfReasonablyPossibleDecreaseInUnobservableInputLiabilities


X.XX instant


Percentage of reasonably possible decrease in unobservable input, liabilities


The percentage of a reasonably possible decrease in an unobservable input used in fair value measurement of liabilities.


common practice: IFRS 13 93 h ii




ifrs-full


PercentageOfReasonablyPossibleIncreaseInActuarialAssumption


X.XX instant


Percentage of reasonably possible increase in actuarial assumption


The reasonably possible percentage of the increase in the actuarial assumption used to determine the present value of defined benefit obligation. [Refer: Actuarial assumptions [member]]


disclosure: IAS 19 145 a




ifrs-full


PercentageOfReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17


X.XX instant


Percentage of reasonably possible increase in risk exposure that arises from contracts within scope of IFRS 17


The percentage of a reasonably possible increase in the risk exposure that arises from contracts within scope of IFRS 17.


disclosure: IFRS 17 128 a – Effective 2021-01-01




ifrs-full


PercentageOfReasonablyPossibleIncreaseInUnobservableInputAssets


X.XX instant


Percentage of reasonably possible increase in unobservable input, assets


The percentage of a reasonably possible increase in an unobservable input used in fair value measurement of assets.


common practice: IFRS 13 93 h ii




ifrs-full


PercentageOfReasonablyPossibleIncreaseInUnobservableInputEntitysOwnEquityInstruments


X.XX instant


Percentage of reasonably possible increase in unobservable input, entity’s own equity instruments


The percentage of a reasonably possible increase in an unobservable input used in fair value measurement of the entity’s own equity instruments.


common practice: IFRS 13 93 h ii




ifrs-full


PercentageOfReasonablyPossibleIncreaseInUnobservableInputLiabilities


X.XX instant


Percentage of reasonably possible increase in unobservable input, liabilities


The percentage of a reasonably possible increase in an unobservable input used in fair value measurement of liabilities.


common practice: IFRS 13 93 h ii




ifrs-full


PercentageOfVotingEquityInterestsAcquired


X.XX instant


Percentage of voting equity interests acquired


The percentage of voting equity interests acquired in a business combination. [Refer: Business combinations [member]]


disclosure: IFRS 3 B64 c




ifrs-full


PerformanceObligationsAxis


axis


Performance obligations [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IFRS 15 119




ifrs-full


PerformanceObligationsMember


member


Performance obligations [member]


This member stands for all performance obligations. A performance obligation is a promise in a contract with a customer to transfer to the customer either: (a) a good or service (or a bundle of goods or services) that is distinct; or (b) a series of distinct goods or services that are substantially the same and that have the same pattern of transfer to the customer. This member also represents the standard value for the “Performance obligations” axis if no other member is used.


disclosure: IFRS 15 119




ifrs-full


PerformanceObligationsSatisfiedAtPointInTimeMember


member


Performance obligations satisfied at point in time [member]


This member stands for performance obligations satisfied at a point in time. An entity satisfies a performance obligation at a point in time, if the performance obligation is not satisfied over time. [Refer: Performance obligations [member]]


disclosure: IFRS 15 125




ifrs-full


PerformanceObligationsSatisfiedOverTimeMember


member


Performance obligations satisfied over time [member]


This member stands for performance obligations satisfied over time. An entity satisfies a performance obligation over time, if one of the following criteria is met: (a) the customer simultaneously receives and consumes the benefits provided by the entity’s performance as the entity performs; (b) the entity’s performance creates or enhances an asset (for example, work in progress) that the customer controls as the asset is created or enhanced; or (c) the entity’s performance does not create an asset with an alternative use to the entity and the entity has an enforceable right to payment for performance completed to date. [Refer: Performance obligations [member]]


disclosure: IFRS 15 124




ifrs-full


PeriodCoveredByFinancialStatements


text


Period covered by financial statements


The description of the period covered by the set of financial statements or notes.


disclosure: IAS 1 51 c




ifrs-full


PlanAssetsAtFairValue


X instant, debit


Plan assets, at fair value


The fair value of defined benefit plan assets. Plan assets comprise assets held by a long-term employee benefit fund and qualifying insurance policies. [Refer: At fair value [member]]


common practice: IAS 19 57 a




ifrs-full


PlanAssetsMember


member


Plan assets [member]


This member stands for defined benefit plan assets. Plan assets comprise: (a) assets held by a long-term employee benefit fund; and (b) qualifying insurance policies.


disclosure: IAS 19 140 a i




ifrs-full


PlantsMember


member


Plants [member]


This member stands for plants.


common practice: IAS 41 41




ifrs-full


PortfolioAndOtherManagementFeeIncome


X duration, credit


Portfolio and other management fee income


The amount of income recognised from portfolio and other management fees.


common practice: IAS 1 112 c




ifrs-full


PortionOfConsiderationPaidReceivedConsistingOfCashAndCashEquivalents


X duration, credit


Portion of consideration paid (received) consisting of cash and cash equivalents


The portion of consideration paid or received, consisting of cash and cash equivalents, in respect of both obtaining and losing control of subsidiaries or other businesses. [Refer: Subsidiaries [member]; Cash and cash equivalents; Consideration paid (received)]


disclosure: IAS 7 40 b




ifrs-full


PortionOfGainsLossesRecognisedWhenControlOfSubsidiaryIsLostAttributableToDerecognisingRegulatoryDeferralAccountBalancesInFormerSubsidiary


X duration, credit


Portion of gains (losses) recognised when control of subsidiary is lost, attributable to derecognising regulatory deferral account balances in former subsidiary


The portion of gains (losses) from losing control of a subsidiary that is attributable to derecognising regulatory deferral account balances in the former subsidiary. [Refer: Gains (losses) recognised when control of subsidiary is lost; Regulatory deferral account balances [member]; Subsidiaries [member]]


disclosure: IFRS 14 B28




ifrs-full


PortionOfGainsLossesRecognisedWhenControlOfSubsidiaryIsLostAttributableToRecognisingInvestmentRetainedInFormerSubsidiary


X duration, credit


Portion of gains (losses) recognised when control of subsidiary is lost, attributable to recognising investment retained in former subsidiary


The portion of gains (losses) from losing control of a subsidiary attributable to recognising any investment retained in the former subsidiary at its fair value at the date when control is lost. [Refer: Gains (losses) recognised when control of subsidiary is lost; Subsidiaries [member]]


disclosure: IFRS 12 19 a




ifrs-full


PostemploymentBenefitExpenseDefinedBenefitPlans


X duration, debit


Post-employment benefit expense, defined benefit plans


The amount of post-employment benefit expense relating to defined benefit plans. [Refer: Defined benefit plans [member]]


common practice: IAS 19 5




ifrs-full


PostemploymentBenefitExpenseDefinedContributionPlans


X duration, debit


Post-employment benefit expense, defined contribution plans


The amount of post-employment benefit expense relating to defined contribution plans. Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods.


disclosure: IAS 19 53




ifrs-full


PostemploymentMedicalDefinedBenefitPlansMember


member


Post-employment medical defined benefit plans [member]


This member stands for post-employment medical defined benefit plans. [Refer: Defined benefit plans [member]]


example: IAS 19 138 b




ifrs-full


PotentialOrdinaryShareTransactionsMember


member


Potential ordinary share transactions [member]


This member stands for potential ordinary share transactions. [Refer: Ordinary shares [member]]


example: IAS 10 22 f




ifrs-full


PowerGeneratingAssetsMember


member


Power generating assets [member]


This member stands for a class of property, plant and equipment representing assets that generate power. [Refer: Property, plant and equipment]


common practice: IAS 16 37




ifrs-full


PrecontractCostsMember


member


Pre-contract costs [member]


This member stands for a category of assets recognised from the costs to obtain or fulfil contracts with customers representing the pre-contract costs. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]


example: IFRS 15 128 a




ifrs-full


PreferenceSharesMember


member


Preference shares [member]


This member stands for equity instruments that are senior in some aspects to ordinary shares, but subordinate to debt instruments in terms of claim. [Refer: Ordinary shares [member]]


common practice: IAS 1 79 a




ifrs-full


PremiumsWrittenNetOfReinsurance


X duration, credit


Premiums written, net of reinsurance


The amount of premiums written, net of amounts reinsured with third parties.


common practice: IAS 1 85




ifrs-full


PrepaymentRiskMember


member


Prepayment risk [member]


This member stands for the type of risk that one party to a financial asset will incur a financial loss because the other party repays earlier or later than expected. [Refer: Financial instruments, class [member]]


example: IFRS 7 IG32, example: IFRS 7 40 a




ifrs-full


Prepayments


X instant, debit


Prepayments


Receivables that represent amounts paid for goods and services before they have been delivered.


example: IAS 1 78 b




ifrs-full


PrepaymentsAndAccruedIncome


X instant, debit


Prepayments and accrued income


The amount of prepayments and accrued income. [Refer: Prepayments; Accrued income]


common practice: IAS 1 112 c




ifrs-full


PrepaymentsAndAccruedIncomeAbstract


 


Prepayments and accrued income [abstract]


 


 




ifrs-full


PresentationOfLeasesForLesseeAbstract


 


Presentation of leases for lessee [abstract]


 


 




ifrs-full


PresentationOfOverlayApproachAbstract


 


Presentation of overlay approach [abstract]


 


 




ifrs-full


PresentValueOfDefinedBenefitObligationMember


member


Present value of defined benefit obligation [member]


This member stands for the present value of a defined benefit obligation. The present value of a defined benefit obligation is the present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods.


disclosure: IAS 19 140 a ii




ifrs-full


PreviousGAAPMember


member


Previous GAAP [member]


This member stands for the basis of accounting that the entity used immediately before adopting IFRSs. [Refer: IFRSs [member]]


disclosure: IFRS 1 24, common practice: IFRS 1 30, disclosure: IFRS 1 29




ifrs-full


PreviouslyStatedMember


member


Previously stated [member]


This member stands for the information previously stated in the financial statements (ie before retrospective application or retrospective restatement).


disclosure: IAS 1 106 b, disclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i, disclosure: IAS 8 49 b i




ifrs-full


PriceIndexMovements


X.XX duration


Price index movements


The movements in the general price index used to restate financial statement information of an entity whose functional currency is the currency of a hyperinflationary economy.


disclosure: IAS 29 39 c




ifrs-full


PricesSpecifiedInForwardAgreementsToPurchaseFinancialAssetsForCash


X instant, credit


Prices specified in forward agreements to purchase financial assets for cash


Prices specified in forward agreements to purchase financial assets for cash.


example: IFRS 7 B11D b




ifrs-full


PrincipalPlaceOfBusiness


text


Principal place of business


The place where an entity principally conducts operations.


disclosure: IAS 1 138 a




ifrs-full


PrincipalPlaceOfBusinessOfAssociate


text


Principal place of business of associate


The principal place of business of an associate. [Refer: Principal place of business; Associates [member]]


disclosure: IAS 27 16 b ii, disclosure: IAS 27 17 b ii, disclosure: IFRS 12 21 a iii




ifrs-full


PrincipalPlaceOfBusinessOfEntityWhoseConsolidatedFinancialStatementsHaveBeenProducedForPublicUse


text


Principal place of business of entity whose consolidated financial statements have been produced for public use


The principal place of business of the entity’s ultimate or any intermediate parent whose consolidated financial statements that comply with IFRSs have been produced for public use. [Refer: Consolidated [member]; IFRSs [member]]


disclosure: IAS 27 16 a




ifrs-full


PrincipalPlaceOfBusinessOfJointOperation


text


Principal place of business of joint operation


The principal place of business of a joint operation. [Refer: Joint operations [member]; Principal place of business]


disclosure: IFRS 12 21 a iii




ifrs-full


PrincipalPlaceOfBusinessOfJointVenture


text


Principal place of business of joint venture


The principal place of business of a joint venture. [Refer: Principal place of business; Joint ventures [member]]


disclosure: IAS 27 16 b ii, disclosure: IAS 27 17 b ii, disclosure: IFRS 12 21 a iii




ifrs-full


PrincipalPlaceOfBusinessOfSubsidiary


text


Principal place of business of subsidiary


The principal place of business of a subsidiary. [Refer: Principal place of business; Subsidiaries [member]]


disclosure: IAS 27 16 b ii, disclosure: IAS 27 17 b ii, disclosure: IFRS 12 12 b, disclosure: IFRS 12 19B b




ifrs-full


ProbabilityOfDefaultAxis


axis


Probability of default [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


example: IFRS 7 IG20C, example: IFRS 7 35M




ifrs-full


ProbabilityOfDefaultMeasurementInputMember


member


Probability of default, measurement input [member]


This member stands for the probability of default used as a measurement input.


example: IFRS 13 93 d, example: IFRS 13 IE63




ifrs-full


ProbabilityOfDefaultMember


member


Probability of default [member]


This member stands for all probabilities of default.


example: IFRS 7 IG20C, example: IFRS 7 35M




ifrs-full


ProceedsFromBorrowingsClassifiedAsFinancingActivities


X duration, debit


Proceeds from borrowings, classified as financing activities


The cash inflow from borrowings obtained. [Refer: Borrowings]


example: IAS 7 17 c




ifrs-full


ProceedsFromChangesInOwnershipInterestsInSubsidiaries


X duration, debit


Proceeds from changes in ownership interests in subsidiaries that do not result in loss of control


The cash inflow from changes in ownership interests in subsidiaries that do not result in a loss of control. [Refer: Subsidiaries [member]]


disclosure: IAS 7 42A, disclosure: IAS 7 42B




ifrs-full


ProceedsFromContributionsOfNoncontrollingInterests


X duration, debit


Proceeds from contributions of non-controlling interests


The cash inflow from proceeds from contributions of non-controlling interests. [Refer: Non-controlling interests]


common practice: IAS 7 17




ifrs-full


ProceedsFromCurrentBorrowings


X duration, debit


Proceeds from current borrowings


The cash inflow from current borrowings obtained. [Refer: Current borrowings]


common practice: IAS 7 17




ifrs-full


ProceedsFromDisposalOfExplorationAndEvaluationAssets


X duration, debit


Proceeds from disposal of exploration and evaluation assets


The cash inflow from the disposal of exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]


common practice: IAS 7 16




ifrs-full


ProceedsFromDisposalOfMiningAssets


X duration, debit


Proceeds from disposal of mining assets


The cash inflow from the disposal of mining assets. [Refer: Mining assets]


common practice: IAS 7 16




ifrs-full


ProceedsFromDisposalOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperations


X duration, debit


Proceeds from disposal of non-current assets or disposal groups classified as held for sale and discontinued operations


The cash inflow from the disposal of non-current assets or disposal groups classified as held for sale and discontinued operations. [Refer: Discontinued operations [member]; Disposal groups classified as held for sale [member]; Non-current assets or disposal groups classified as held for sale]


common practice: IAS 7 16




ifrs-full


ProceedsFromDisposalOfOilAndGasAssets


X duration, debit


Proceeds from disposal of oil and gas assets


The cash inflow from disposal of oil and gas assets. [Refer: Oil and gas assets]


common practice: IAS 7 16




ifrs-full


ProceedsFromDisposalOrMaturityOfAvailableforsaleFinancialAssets


X duration, debit


Proceeds from disposal or maturity of available-for-sale financial assets


The cash inflow from the disposal or maturity of available-for-sale financial assets. [Refer: Financial assets available-for-sale]


common practice: IAS 7 16 – Expiry date 2021-01-01




ifrs-full


ProceedsFromDisposalsOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets


X duration, debit


Proceeds from disposals of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets


The cash inflow from the disposal of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets. [Refer: Intangible assets other than goodwill; Investment property; Other non-current assets; Property, plant and equipment]


common practice: IAS 7 16




ifrs-full


ProceedsFromExerciseOfOptions


X duration, debit


Proceeds from exercise of options


The cash inflow from the exercise of options.


common practice: IAS 7 17




ifrs-full


ProceedsFromGovernmentGrantsClassifiedAsFinancingActivities


X duration, debit


Proceeds from government grants, classified as financing activities


The cash inflow from government grants, classified as financing activities. [Refer: Government [member]; Government grants]


common practice: IAS 20 28




ifrs-full


ProceedsFromGovernmentGrantsClassifiedAsInvestingActivities


X duration, debit


Proceeds from government grants, classified as investing activities


The cash inflow from government grants, classified as investing activities. [Refer: Government [member]; Government grants]


common practice: IAS 20 28




ifrs-full


ProceedsFromIssueOfBondsNotesAndDebentures


X duration, debit


Proceeds from issue of bonds, notes and debentures


The cash inflow from the issuing of bonds, notes and debentures.


common practice: IAS 7 17




ifrs-full


ProceedsFromIssueOfOrdinaryShares


X duration, debit


Proceeds from issue of ordinary shares


The cash inflow from the issuing of ordinary shares. [Refer: Ordinary shares [member]]


common practice: IAS 7 17




ifrs-full


ProceedsFromIssueOfPreferenceShares


X duration, debit


Proceeds from issue of preference shares


The cash inflow from the issuing of preference shares. [Refer: Preference shares [member]]


common practice: IAS 7 17




ifrs-full


ProceedsFromIssueOfSubordinatedLiabilities


X duration, debit


Proceeds from issue of subordinated liabilities


The cash inflow from the issuing of subordinated liabilities. [Refer: Subordinated liabilities]


common practice: IAS 7 17




ifrs-full


ProceedsFromIssuingOtherEquityInstruments


X duration, debit


Proceeds from issuing other equity instruments


The cash inflow from issuing equity instruments that the entity does not separately disclose in the same statement or note.


example: IAS 7 17 a




ifrs-full


ProceedsFromIssuingShares


X duration, debit


Proceeds from issuing shares


The cash inflow from issuing shares.


example: IAS 7 17 a




ifrs-full


ProceedsFromNoncurrentBorrowings


X duration, debit


Proceeds from non-current borrowings


The cash inflow from non-current borrowings obtained. [Refer: Borrowings]


common practice: IAS 7 17




ifrs-full


ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities


X duration, debit


Proceeds from sales of other long-term assets, classified as investing activities


The cash inflow from sales of long-term assets that the entity does not separately disclose in the same statement or note, classified as investing activities. [Refer: Assets]


example: IAS 7 16 b




ifrs-full


ProceedsFromSaleOrIssueOfTreasuryShares


X duration, debit


Proceeds from sale or issue of treasury shares


The cash inflow from the sale or issuing of treasury shares. [Refer: Sale or issue of treasury shares; Treasury shares]


common practice: IAS 7 17




ifrs-full


ProceedsFromSalesOfBiologicalAssets


X duration, debit


Proceeds from sales of biological assets


The cash inflow from sales of biological assets. [Refer: Biological assets]


common practice: IAS 7 16




ifrs-full


ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities


X duration, debit


Proceeds from sales of intangible assets, classified as investing activities


The cash inflow from sales of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill]


example: IAS 7 16 b




ifrs-full


ProceedsFromSalesOfInterestsInAssociates


X duration, debit


Proceeds from sales of interests in associates


The cash inflow from sales of interests in associates. [Refer: Associates [member]]


common practice: IAS 7 16




ifrs-full


ProceedsFromSalesOfInvestmentProperty


X duration, debit


Proceeds from sales of investment property


The cash inflow from sales of investment property. [Refer: Investment property]


common practice: IAS 7 16




ifrs-full


ProceedsFromSalesOfInvestmentsAccountedForUsingEquityMethod


X duration, debit


Proceeds from sales of investments accounted for using equity method


The cash inflow from sales of investments accounted for using the equity method. [Refer: Investments accounted for using equity method]


common practice: IAS 7 16




ifrs-full


ProceedsFromSalesOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod


X duration, debit


Proceeds from sales of investments other than investments accounted for using equity method


The cash inflow from sales of investments other than investments accounted for using the equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method]


common practice: IAS 7 16




ifrs-full


ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities


X duration, debit


Proceeds from sales of property, plant and equipment, classified as investing activities


The cash inflow from sales of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]


example: IAS 7 16 b




ifrs-full


ProceedsFromSalesOrMaturityOfFinancialInstrumentsClassifiedAsInvestingActivities


X duration, debit


Proceeds from sales or maturity of financial instruments, classified as investing activities


The cash inflow from sales or maturity of financial instruments, classified as investing activities. [Refer: Financial instruments, class [member]]


common practice: IAS 7 16




ifrs-full


ProceedsFromTransferActivity


X duration, debit


Proceeds from transfer activity during period representing greatest transfer activity


The amount of proceeds recognised from the transfer of financial assets during the part of the reporting period within which the greatest transfer activity took place when the total amount of proceeds from the transfer activity (that qualifies for derecognition) is not evenly distributed throughout the reporting period. [Refer: Financial assets]


disclosure: IFRS 7 42G c iii




ifrs-full


ProductionSupplies


X instant, debit


Current production supplies


A classification of current inventory representing the amount of supplies to be used for the production process. [Refer: Inventories]


example: IAS 1 78 c, common practice: IAS 2 37




ifrs-full


ProductsAndServicesAxis


axis


Products and services [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


example: IFRS 15 B89 a, disclosure: IFRS 8 32




ifrs-full


ProductsAndServicesMember


member


Products and services [member]


This member stands for the entity’s products and services. It also represents the standard value for the “Products and services” axis if no other member is used.


example: IFRS 15 B89 a, disclosure: IFRS 8 32




ifrs-full


ProfessionalFeesExpense


X duration, debit


Professional fees expense


The amount of fees paid or payable for professional services.


common practice: IAS 1 112 c




ifrs-full


ProfitLoss


X duration, credit


Profit (loss)


The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]


disclosure: IAS 1 106 d i, disclosure: IAS 1 81A a, disclosure: IAS 7 18 b, disclosure: IFRS 1 24 b, disclosure: IFRS 1 32 a ii, example: IFRS 12 B10 b, example: IFRS 17 113 b – Effective 2021-01-01, example: IFRS 4 39L e – Effective on first application of IFRS 9, disclosure: IFRS 8 28 b, disclosure: IFRS 8 23




ifrs-full


ProfitLossAbstract


 


Profit (loss) [abstract]


 


 




ifrs-full


ProfitLossAttributableToAbstract


 


Profit (loss), attributable to [abstract]


 


 




ifrs-full


ProfitLossAttributableToNoncontrollingInterests


X duration, credit


Profit (loss), attributable to non-controlling interests


The profit (loss) from continuing and discontinued operations attributable to non-controlling interests. [Refer: Profit (loss); Non-controlling interests]


disclosure: IAS 1 81B a i, disclosure: IFRS 12 12 e




ifrs-full


ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntity


X duration, credit


Profit (loss), attributable to ordinary equity holders of parent entity


The profit (loss) attributable to ordinary equity holders of the parent entity. [Refer: Profit (loss)]


disclosure: IAS 33 70 a




ifrs-full


ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityAbstract


 


Profit (loss), attributable to ordinary equity holders of parent entity [abstract]


 


 




ifrs-full


ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects


X duration, credit


Profit (loss), attributable to ordinary equity holders of parent entity including dilutive effects


The profit (loss) attributable to ordinary equity holders of the parent entity, adjusted for the effects of all dilutive potential ordinary shares. [Refer: Profit (loss)]


disclosure: IAS 33 70 a




ifrs-full


ProfitLossAttributableToOwnersOfParent


X duration, credit


Profit (loss), attributable to owners of parent


The profit (loss) from continuing and discontinued operations attributable to owners of the parent. [Refer: Profit (loss)]


disclosure: IAS 1 81B a ii




ifrs-full


ProfitLossBeforeTax


X duration, credit


Profit (loss) before tax


The profit (loss) before tax expense or income. [Refer: Profit (loss)]


example: IAS 1 103, example: IAS 1 102, disclosure: IFRS 5 33 b i, example: IFRS 8 28 b, example: IFRS 8 23




ifrs-full


ProfitLossFromContinuingOperations


X duration, credit


Profit (loss) from continuing operations


The profit (loss) from continuing operations. [Refer: Continuing operations [member]; Profit (loss)]


disclosure: IAS 1 81A a, disclosure: IFRS 12 B12 b vi, disclosure: IFRS 8 28 b, disclosure: IFRS 8 23




ifrs-full


ProfitLossFromContinuingOperationsAttributableToNoncontrollingInterests


X duration, credit


Profit (loss) from continuing operations attributable to non-controlling interests


The profit (loss) from continuing operations attributable to non-controlling interests. [Refer: Profit (loss) from continuing operations; Non-controlling interests]


example: IFRS 5 Example 11, example: IFRS 5 33 d




ifrs-full


ProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntity


X duration, credit


Profit (loss) from continuing operations attributable to ordinary equity holders of parent entity


The profit (loss) from continuing operations attributable to ordinary equity holders of the parent entity. [Refer: Continuing operations [member]; Profit (loss) from continuing operations]


disclosure: IAS 33 70 a




ifrs-full


ProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects


X duration, credit


Profit (loss) from continuing operations attributable to ordinary equity holders of parent entity including dilutive effects


The profit (loss) from continuing operations attributable to ordinary equity holders of the parent entity, adjusted for the effects of all dilutive potential ordinary shares. [Refer: Profit (loss) from continuing operations]


disclosure: IAS 33 70 a




ifrs-full


ProfitLossFromDiscontinuedOperations


X duration, credit


Profit (loss) from discontinued operations


The profit (loss) from discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)]


disclosure: IAS 1 82 ea, disclosure: IAS 1 98 e, disclosure: IFRS 12 B12 b vii, disclosure: IFRS 5 33 a




ifrs-full


ProfitLossFromDiscontinuedOperationsAttributableToNoncontrollingInterests


X duration, credit


Profit (loss) from discontinued operations attributable to non-controlling interests


The profit (loss) from discontinued operations attributable to non-controlling interests. [Refer: Profit (loss) from discontinued operations; Non-controlling interests]


example: IFRS 5 Example 11, example: IFRS 5 33 d




ifrs-full


ProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntity


X duration, credit


Profit (loss) from discontinued operations attributable to ordinary equity holders of parent entity


The profit (loss) from discontinued operations attributable to ordinary equity holders of the parent entity. [Refer: Profit (loss) from discontinued operations]


disclosure: IAS 33 70 a




ifrs-full


ProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects


X duration, credit


Profit (loss) from discontinued operations attributable to ordinary equity holders of parent entity including dilutive effects


The profit (loss) from discontinued operations attributable to ordinary equity holders of the parent entity, adjusted for the effects of all dilutive potential ordinary shares. [Refer: Profit (loss) from discontinued operations]


disclosure: IAS 33 70 a




ifrs-full


ProfitLossFromOperatingActivities


X duration, credit


Profit (loss) from operating activities


The profit (loss) from operating activities of the entity. [Refer: Profit (loss)]


example: IAS 32 IE33, common practice: IAS 1 85




ifrs-full


ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTax


X duration, credit


Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax


The profit (loss) that includes the net movement in regulatory deferral account balances related to profit or loss and the net movement in related deferred tax. [Refer: Net movement in regulatory deferral account balances related to profit or loss; Net movement in deferred tax arising from regulatory deferral account balances related to profit or loss; Profit (loss)]


disclosure: IFRS 14 23




ifrs-full


ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAttributableToNoncontrollingInterests


X duration, credit


Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax, attributable to non-controlling interests


The profit (loss), attributable to non-controlling interests, that includes the net movement in regulatory deferral account balances related to profit or loss and the net movement in related deferred tax. [Refer: Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax; Non-controlling interests]


example: IFRS 14 IE1, example: IFRS 14 23




ifrs-full


ProfitLossIncludingNetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTaxAttributableToOwnersOfParent


X duration, credit


Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax, attributable to owners of parent


The profit (loss), attributable to owners of parent, that includes the net movement in regulatory deferral account balances related to profit or loss and the net movement in related deferred tax. [Refer: Profit (loss), including net movement in regulatory deferral account balances related to profit or loss and net movement in related deferred tax]


example: IFRS 14 IE1, example: IFRS 14 23




ifrs-full


ProfitLossOfAcquiree


X duration, credit


Profit (loss) of acquiree since acquisition date


The profit (loss) of the acquiree, since the acquisition date, included in the consolidated statement of comprehensive income. [Refer: Profit (loss)]


disclosure: IFRS 3 B64 q i




ifrs-full


ProfitLossOfCombinedEntity


X duration, credit


Profit (loss) of combined entity as if combination occurred at beginning of period


The profit (loss) of the combined entity as though the acquisition date for all business combinations that occurred during the year had been as of the beginning of the annual reporting period. [Refer: Business combinations [member]; Profit (loss)]


disclosure: IFRS 3 B64 q ii




ifrs-full


ProfitLossRecognisedOnExchangingConstructionServicesForFinancialAsset2011


X duration, credit


Profit (loss) recognised on exchanging construction services for financial asset


The profit (loss) recognised on exchanging construction services for a financial asset in service concession arrangements. [Refer: Service concession arrangements [member]; Profit (loss)]


disclosure: SIC 29 6A




ifrs-full


ProfitLossRecognisedOnExchangingConstructionServicesForIntangibleAsset2011


X duration, credit


Profit (loss) recognised on exchanging construction services for intangible asset


The profit (loss) recognised on exchanging construction services for an intangible asset in service concession arrangements. [Refer: Service concession arrangements [member]; Profit (loss)]


disclosure: SIC 29 6A




ifrs-full


ProfitsLossesOnDisposalOfInvestmentsAndChangesInValueOfInvestments


X duration, credit


Profit (loss) on disposal of investments and changes in value of investments


The profit (loss) on disposal of investments and changes in the value of investments. [Refer: Profit (loss)]


disclosure: IAS 26 35 b ix




ifrs-full


ProgrammingAssets


X instant, debit


Programming assets


The amount of assets relating to programming. [Refer: Assets]


common practice: IAS 1 55




ifrs-full


PropertyAmountContributedToFairValueOfPlanAssets


X instant, debit


Real estate, amount contributed to fair value of plan assets


The amount real estate contributes to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]


example: IAS 19 142 d




ifrs-full


PropertyDevelopmentAndProjectManagementExpense


X duration, debit


Property development and project management expense


The amount of expense arising from property development and project management.


common practice: IAS 1 85




ifrs-full


PropertyDevelopmentAndProjectManagementIncome


X duration, credit


Property development and project management income


The amount of income arising from property development and project management.


common practice: IAS 1 85




ifrs-full


PropertyIntendedForSaleInOrdinaryCourseOfBusiness


X instant, debit


Property intended for sale in ordinary course of business


The amount of property intended for sale in the ordinary course of business of the entity. Property is land or a building – or part of a building – or both.


common practice: IAS 1 55




ifrs-full


PropertyManagementExpense


X duration, debit


Property management expense


The amount of expense relating to property management. Property is land or a building – or part of a building – or both.


common practice: IAS 1 112 c




ifrs-full


PropertyPlantAndEquipment


X instant, debit


Property, plant and equipment


The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period.


disclosure: IAS 1 54 a, disclosure: IAS 16 73 e




ifrs-full


PropertyPlantAndEquipmentAbstract


 


Property, plant and equipment [abstract]


 


 




ifrs-full


PropertyPlantAndEquipmentByOperatingLeaseStatusAxis


axis


Property, plant and equipment by operating lease status [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IFRS 16 95




ifrs-full


PropertyPlantAndEquipmentByOperatingLeaseStatusMember


member


Property, plant and equipment by operating lease status [member]


This member stands for all property, plant and equipment when disaggregated by the operating lease status by a lessor. It also represents the standard value for the “Property, plant and equipment by operating lease status” axis if no other member is used. [Refer: Property, plant and equipment]


disclosure: IFRS 16 95




ifrs-full


PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets


X instant, debit


Property, plant and equipment, revalued assets, at cost


The amount of property, plant and equipment that would have been recognised had the revalued assets been carried under the cost model. [Refer: Property, plant and equipment]


disclosure: IAS 16 77 e




ifrs-full


PropertyPlantAndEquipmentCarryingAmountOfAssetsRetiredFromActiveUse


X instant, debit


Property, plant and equipment, assets retired from active use and not classified as held for sale


The amount of property, plant and equipment retired from active use and not classified as held for sale in accordance with IFRS 5. [Refer: Property, plant and equipment]


example: IAS 16 79 c




ifrs-full


PropertyPlantAndEquipmentCarryingAmountOfRevaluedAssets


X instant, debit


Property, plant and equipment, revalued assets


The amount of property, plant and equipment stated at revalued amounts. [Refer: Property, plant and equipment]


disclosure: IAS 16 77




ifrs-full


PropertyPlantAndEquipmentExpendituresRecognisedForConstructions


X instant, debit


Property, plant and equipment, expenditures recognised in course of its construction


The amount of expenditures recognised in the carrying amount of an item of property, plant and equipment in the course of its construction. [Refer: Carrying amount [member]; Property, plant and equipment]


disclosure: IAS 16 74 b




ifrs-full


PropertyPlantAndEquipmentFairValueUsedAsDeemedCost


X instant, debit


Property, plant and equipment fair value used as deemed cost


The amount of property, plant and equipment, for which fair value was used as their deemed cost in the opening IFRS statement of financial position. [Refer: Property, plant and equipment]


disclosure: IFRS 1 30




ifrs-full


PropertyPlantAndEquipmentGrossCarryingAmountFullyDepreciated


X instant, debit


Property, plant and equipment, gross carrying amount of fully depreciated assets still in use


The gross carrying amount of fully depreciated property, plant and equipment that is still in use. [Refer: Gross carrying amount [member]; Property, plant and equipment]


example: IAS 16 79 b




ifrs-full


PropertyPlantAndEquipmentMember


member


Property, plant and equipment [member]


This member stands for property, plant and equipment. It also represents the standard value for the “Classes of property, plant and equipment” axis if no other member is used. [Refer: Property, plant and equipment]


disclosure: IAS 16 73, example: IAS 36 127, example: IFRS 16 53




ifrs-full


PropertyPlantAndEquipmentNotSubjectToOperatingLeasesMember


member


Property, plant and equipment not subject to operating leases [member]


This member stands for property, plant and equipment that is not subject to operating leases. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. [Refer: Property, plant and equipment]


disclosure: IFRS 16 95




ifrs-full


PropertyPlantAndEquipmentPledgedAsSecurity


X instant, debit


Property, plant and equipment, pledged as security


The amount of property, plant and equipment pledged as security for liabilities. [Refer: Property, plant and equipment]


disclosure: IAS 16 74 a




ifrs-full


PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate


X instant, debit


Property, plant and equipment recognised as of acquisition date


The amount recognised as of the acquisition date for plant, property and equipment acquired in a business combination. [Refer: Property, plant and equipment; Business combinations [member]]


example: IFRS 3 B64 i, example: IFRS 3 IE72




ifrs-full


PropertyPlantAndEquipmentRestrictionsOnTitle


X instant, debit


Property, plant and equipment, restrictions on title


The amount of property, plant and equipment subject to restrictions on title. [Refer: Property, plant and equipment]


disclosure: IAS 16 74 a




ifrs-full


PropertyPlantAndEquipmentRevaluationAbstract


 


Property, plant and equipment, revaluation [abstract]


 


 




ifrs-full


PropertyPlantAndEquipmentRevaluationSurplus


X instant, credit


Property, plant and equipment, revaluation surplus


The amount of revaluation surplus that relates to property, plant and equipment. [Refer: Property, plant and equipment; Revaluation surplus]


disclosure: IAS 16 77 f




ifrs-full


PropertyPlantAndEquipmentSubjectToOperatingLeasesMember


member


Property, plant and equipment subject to operating leases [member]


This member stands for property, plant and equipment that is subject to operating leases. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. [Refer: Property, plant and equipment]


disclosure: IFRS 16 95




ifrs-full


PropertyPlantAndEquipmentTemporarilyIdle


X instant, debit


Property, plant and equipment, temporarily idle


The amount of temporarily idle property, plant and equipment. [Refer: Property, plant and equipment]


example: IAS 16 79 a




ifrs-full


PropertyServiceChargeExpense


X duration, debit


Property service charge expense


The amount of expense arising from charges related to servicing of property.


common practice: IAS 1 112 c




ifrs-full


PropertyServiceChargeIncome


X duration, credit


Property service charge income


The amount of income arising from charges related to servicing of property.


common practice: IAS 1 112 c




ifrs-full


PropertyServiceChargeIncomeExpense


X duration, credit


Property service charge income (expense)


The amount of income or expense arising from property service charge. [Refer: Property service charge expense; Property service charge income]


common practice: IAS 1 112 c




ifrs-full


PropertyServiceChargeIncomeExpenseAbstract


 


Property service charge income (expense) [abstract]


 


 




ifrs-full


PropertyTaxExpense


X duration, debit


Property tax expense


The amount of tax expense levied on property. Property is land or a building – or part of a building – or both.


common practice: IAS 1 85




ifrs-full


ProportionOfOwnershipInterestInAssociate


X.XX duration


Proportion of ownership interest in associate


The proportion of ownership interest in an associate attributable to the entity. [Refer: Associates [member]]


disclosure: IAS 27 17 b iii, disclosure: IAS 27 16 b iii, disclosure: IFRS 12 21 a iv




ifrs-full


ProportionOfOwnershipInterestInJointOperation


X.XX duration


Proportion of ownership interest in joint operation


The proportion of ownership interest in a joint operation attributable to the entity. [Refer: Joint operations [member]]


disclosure: IFRS 12 21 a iv




ifrs-full


ProportionOfOwnershipInterestInJointVenture


X.XX duration


Proportion of ownership interest in joint venture


The proportion of ownership interest in a joint venture attributable to the entity. [Refer: Joint ventures [member]]


disclosure: IAS 27 17 b iii, disclosure: IAS 27 16 b iii, disclosure: IFRS 12 21 a iv




ifrs-full


ProportionOfOwnershipInterestInSubsidiary


X.XX duration


Proportion of ownership interest in subsidiary


The proportion of ownership interest in a subsidiary attributable to the entity. [Refer: Subsidiaries [member]]


disclosure: IAS 27 17 b iii, disclosure: IAS 27 16 b iii, disclosure: IFRS 12 19B c




ifrs-full


ProportionOfOwnershipInterestsHeldByNoncontrollingInterests


X.XX duration


Proportion of ownership interests held by non-controlling interests


The proportion of ownership interests in a subsidiary held by non-controlling interests. [Refer: Subsidiaries [member]; Non-controlling interests]


disclosure: IFRS 12 12 c




ifrs-full


ProportionOfVotingPowerHeldInAssociate


X.XX duration


Proportion of voting rights held in associate


The proportion of the voting rights in an associate held by the entity. [Refer: Associates [member]]


disclosure: IAS 27 17 b iii, disclosure: IAS 27 16 b iii, disclosure: IFRS 12 21 a iv




ifrs-full


ProportionOfVotingPowerHeldInSubsidiary


X.XX duration


Proportion of voting rights held in subsidiary


The proportion of the voting rights in a subsidiary held by the entity. [Refer: Subsidiaries [member]]


disclosure: IAS 27 17 b iii, disclosure: IAS 27 16 b iii, disclosure: IFRS 12 19B c




ifrs-full


ProportionOfVotingRightsHeldByNoncontrollingInterests


X.XX duration


Proportion of voting rights held by non-controlling interests


The proportion of the voting rights in a subsidiary held by non-controlling interests. [Refer: Subsidiaries [member]; Non-controlling interests]


disclosure: IFRS 12 12 d




ifrs-full


ProportionOfVotingRightsHeldInJointOperation


X.XX duration


Proportion of voting rights held in joint operation


The proportion of the voting rights in a joint operation held by the entity. [Refer: Joint operations [member]]


disclosure: IFRS 12 21 a iv




ifrs-full


ProportionOfVotingRightsHeldInJointVenture


X.XX duration


Proportion of voting rights held in joint venture


The proportion of the voting rights in a joint venture held by the entity. [Refer: Joint ventures [member]]


disclosure: IAS 27 17 b iii, disclosure: IAS 27 16 b iii, disclosure: IFRS 12 21 a iv




ifrs-full


ProvisionForCreditCommitmentsMember


member


Provision for credit commitments [member]


This member stands for a provision for credit commitments entered into by the entity. [Refer: Other provisions [member]]


common practice: IAS 37 84




ifrs-full


ProvisionForDecommissioningRestorationAndRehabilitationCosts


X instant, credit


Provision for decommissioning, restoration and rehabilitation costs


The amount of provision for costs related to decommissioning, restoration and rehabilitation. [Refer: Other provisions]


example: IAS 37 D Examples: Disclosures, example: IAS 37 87




ifrs-full


ProvisionForDecommissioningRestorationAndRehabilitationCostsAbstract


 


Provision for decommissioning, restoration and rehabilitation costs [abstract]


 


 




ifrs-full


ProvisionForDecommissioningRestorationAndRehabilitationCostsMember


member


Provision for decommissioning, restoration and rehabilitation costs [member]


This member stands for a provision relating to decommissioning, restoration and rehabilitation costs. [Refer: Other provisions [member]]


example: IAS 37 D Examples: Disclosures, example: IAS 37 87




ifrs-full


ProvisionForTaxesOtherThanIncomeTaxMember


member


Provision for taxes other than income tax [member]


This member stands for a provision for taxes other than income tax. Income taxes include all domestic and foreign taxes which are based on taxable profits. Income taxes also include taxes, such as withholding taxes, which are payable by a subsidiary, associate or joint arrangement on distributions to the reporting entity. [Refer: Other provisions [member]]


common practice: IAS 37 84




ifrs-full


ProvisionOfGuaranteesOrCollateralByEntityRelatedPartyTransactions


X duration


Provision of guarantees or collateral by entity, related party transactions


The amount of guarantees or collateral provided by the entity in related party transactions. [Refer: Guarantees [member]; Related parties [member]]


example: IAS 24 21 h




ifrs-full


ProvisionOfGuaranteesOrCollateralToEntityRelatedPartyTransactions


X duration


Provision of guarantees or collateral to entity, related party transactions


The amount of guarantees or collateral provided to the entity in related party transactions. [Refer: Guarantees [member]; Related parties [member]]


example: IAS 24 21 h




ifrs-full


Provisions


X instant, credit


Provisions


The amount of liabilities of uncertain timing or amount.


disclosure: IAS 1 54 l




ifrs-full


ProvisionsAbstract


 


Provisions [abstract]


 


 




ifrs-full


ProvisionsArisingFromLiabilityAdequacyTests


X instant, credit


Provisions arising from liability adequacy tests


The amount of provisions arising from an assessment of whether the carrying amount of an insurance liability needs to be increased (or the carrying amount of related deferred acquisition costs or related intangible assets decreased), based on a review of future cash flows. [Refer: Carrying amount [member]; Provisions]


example: IFRS 4 IG22 d – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01




ifrs-full


ProvisionsForDoubtfulDebtsRelatedToOutstandingBalancesOfRelatedPartyTransaction


X instant, credit


Provisions for doubtful debts related to outstanding balances of related party transaction


The amount of provisions for doubtful debts related to the amount of outstanding balances in related party transactions. [Refer: Provisions]


disclosure: IAS 24 18 c




ifrs-full


ProvisionsForEmployeeBenefits


X instant, credit


Provisions for employee benefits


The amount of provisions for employee benefits. [Refer: Employee benefits expense; Provisions]


disclosure: IAS 1 78 d




ifrs-full


ProvisionsForFutureNonparticipatingBenefits


X instant, credit


Provisions for future non-participating benefits


The amount of provisions for future non-participating benefits. [Refer: Provisions]


example: IFRS 4 IG22 e – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01




ifrs-full


ProvisionUsedOtherProvisions


X duration, debit


Provision used, other provisions


The amount used (ie incurred and charged against the provision) for other provisions. [Refer: Other provisions]


disclosure: IAS 37 84 c




ifrs-full


PurchasedCallOptionsMember


member


Purchased call options [member]


This member stands for derivative financial contracts purchased that give the entity the right, but not the obligation, to purchase an underlying asset at a specified strike price. [Refer: Derivatives [member]]


example: IFRS 7 IG40B, example: IFRS 7 B33




ifrs-full


PurchaseOfAvailableforsaleFinancialAssets


X duration, credit


Purchase of available-for-sale financial assets


The cash outflow for the purchase of available-for-sale financial assets. [Refer: Financial assets available-for-sale]


common practice: IAS 7 16 – Expiry date 2021-01-01




ifrs-full


PurchaseOfBiologicalAssets


X duration, credit


Purchase of biological assets


The cash outflow for the purchase of biological assets. [Refer: Biological assets]


common practice: IAS 7 16




ifrs-full


PurchaseOfExplorationAndEvaluationAssets


X duration, credit


Purchase of exploration and evaluation assets


The cash outflow for the purchase of exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]


common practice: IAS 7 16




ifrs-full


PurchaseOfFinancialInstrumentsClassifiedAsInvestingActivities


X duration, credit


Purchase of financial instruments, classified as investing activities


The cash outflow for the purchase of financial instruments. [Refer: Financial instruments, class [member]]


common practice: IAS 7 16




ifrs-full


PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities


X duration, credit


Purchase of intangible assets, classified as investing activities


The cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill]


example: IAS 7 16 a




ifrs-full


PurchaseOfInterestsInAssociates


X duration, credit


Purchase of interests in associates


The cash outflow for the purchase of interests in associates. [Refer: Associates [member]]


common practice: IAS 7 16




ifrs-full


PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod


X duration, credit


Purchase of interests in investments accounted for using equity method


The cash outflow for the purchase of interests in investments accounted for using the equity method. [Refer: Investments accounted for using equity method]


common practice: IAS 7 16




ifrs-full


PurchaseOfInvestmentProperty


X duration, credit


Purchase of investment property


The cash outflow for the purchase of investment property. [Refer: Investment property]


common practice: IAS 7 16




ifrs-full


PurchaseOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod


X duration, credit


Purchase of investments other than investments accounted for using equity method


The cash outflow for the purchase of investments other than investments accounted for using equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method]


common practice: IAS 7 16




ifrs-full


PurchaseOfMiningAssets


X duration, credit


Purchase of mining assets


The cash outflow for the purchase of mining assets. [Refer: Mining assets]


common practice: IAS 7 16




ifrs-full


PurchaseOfOilAndGasAssets


X duration, credit


Purchase of oil and gas assets


The cash outflow for the purchase of oil and gas assets. [Refer: Oil and gas assets]


common practice: IAS 7 16




ifrs-full


PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities


X duration, credit


Purchase of other long-term assets, classified as investing activities


The cash outflow for the purchases of long-term assets that the entity does not separately disclose in the same statement or note, classified as investing activities. [Refer: Assets]


example: IAS 7 16 a




ifrs-full


PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities


X duration, credit


Purchase of property, plant and equipment, classified as investing activities


The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]


example: IAS 7 16 a




ifrs-full


PurchaseOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets


X duration, credit


Purchase of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets


The cash outflow for the purchase of property, plant and equipment, intangible assets other than goodwill, investment property and other non-current assets. [Refer: Intangible assets other than goodwill; Investment property; Other non-current assets; Property, plant and equipment]


common practice: IAS 7 16




ifrs-full


PurchaseOfTreasuryShares


X duration, debit


Purchase of treasury shares


The decrease in equity resulting from the purchase of treasury shares. [Refer: Treasury shares]


common practice: IAS 1 106 d




ifrs-full


PurchasesFairValueMeasurementAssets


X duration, debit


Purchases, fair value measurement, assets


The increase in the fair value measurement of assets resulting from purchases of those assets. [Refer: At fair value [member]]


disclosure: IFRS 13 93 e iii




ifrs-full


PurchasesFairValueMeasurementEntitysOwnEquityInstruments


X duration, credit


Purchases, fair value measurement, entity’s own equity instruments


The increase in the fair value measurement of the entity’s own equity instruments resulting from purchases of those equity instruments. [Refer: At fair value [member]; Entity’s own equity instruments [member]]


disclosure: IFRS 13 93 e iii




ifrs-full


PurchasesFairValueMeasurementLiabilities


X duration, credit


Purchases, fair value measurement, liabilities


The increase in the fair value measurement of liabilities resulting from purchases of those liabilities. [Refer: At fair value [member]]


disclosure: IFRS 13 93 e iii




ifrs-full


PurchasesOfGoodsRelatedPartyTransactions


X duration, debit


Purchases of goods, related party transactions


The amount of goods purchased by the entity in related party transactions. [Refer: Related parties [member]]


example: IAS 24 21 a




ifrs-full


PurchasesOfPropertyAndOtherAssetsRelatedPartyTransactions


X duration, debit


Purchases of property and other assets, related party transactions


The amount of property and other assets purchased by the entity in related party transactions. [Refer: Related parties [member]]


example: IAS 24 21 b




ifrs-full


QualitativeAssessmentOfEstimatedEffectOfPracticalExpedientsUsedWhenApplyingIFRS15Retrospectively


text


Qualitative assessment of estimated effect of practical expedients used when applying IFRS 15 retrospectively


The qualitative assessment of the estimated effect of the practical expedients used when applying IFRS 15 retrospectively.


disclosure: IFRS 15 C6 b




ifrs-full


QualitativeDescriptionOfEffectOnFinancialStatementsOfChangeInActivitiesThatPermittedInsurerToReassessWhetherItsActivitiesArePredominantlyConnectedWithInsurance


text


Qualitative description of effect on financial statements of change in activities that permitted insurer to reassess whether its activities are predominantly connected with insurance


Qualitative description of the effect on the financial statements of the change in activities that permitted an insurer to reassess whether its activities are predominantly connected with insurance.


disclosure: IFRS 4 39C c iii – Expiry date 2021-01-01




ifrs-full


QualitativeDescriptionOfEffectOnFinancialStatementsOfChangeInActivitiesThatResultedInInsurerNoLongerQualifyingToApplyTemporaryExemptionFromIFRS9


text


Qualitative description of effect on financial statements of change in activities that resulted in insurer no longer qualifying to apply temporary exemption from IFRS 9


Qualitative description of the effect on the financial statements of change in activities that resulted in an insurer no longer qualifying to apply the temporary exemption from IFRS 9.


disclosure: IFRS 4 39D c – Expiry date 2021-01-01




ifrs-full


QualitativeInformationAboutContinuingInvolvementInDerecognisedFinancialAssets


text


Qualitative information about continuing involvement in derecognised financial assets


Qualitative information about the entity’s continuing involvement in derecognised financial assets that explains and supports required quantitative disclosures. [Refer: Financial assets]


disclosure: IFRS 7 42E f




ifrs-full


QualitativeInformationAboutEntitysObjectivesPoliciesAndProcessesForManagingCapital


text


Qualitative information about entity’s objectives, policies and processes for managing capital


Qualitative information about the entity’s objectives, policies and processes for managing capital. This should include a description of what it manages as capital, the nature of externally imposed capital requirements and how those requirements are managed, and how the entity is meeting its objectives for managing capital. [Refer: Capital requirements [member]]


disclosure: IAS 1 135 a




ifrs-full


QualitativeInformationAboutSensitivityAndInformationAboutThoseTermsAndConditionsOfInsuranceContractsThatHaveMaterialEffect


text


Qualitative information about sensitivity and information about those terms and conditions of insurance contracts that have material effect


Qualitative information about sensitivity to insurance risk, and information about those terms and conditions of insurance contracts that have a material effect on the amount, timing and uncertainty of the insurer’s future cash flows. [Refer: Types of insurance contracts [member]]


disclosure: IFRS 4 39A b – Expiry date 2021-01-01




ifrs-full


RangeAxis


axis


Range [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


example: IFRS 13 IE63, example: IFRS 13 B6, disclosure: IFRS 14 33 b, disclosure: IFRS 17 120 – Effective 2021-01-01, disclosure: IFRS 2 45 d, common practice: IFRS 7 7




ifrs-full


RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForBiologicalAssetsAtCost


text


Range of estimates within which fair value is likely to lie for biological assets, at cost


The range of estimates within which fair value is highly likely to lie for biological assets when their fair value cannot be measured reliably and the entity measures them at cost less any accumulated depreciation and accumulated impairment losses. [Refer: Biological assets]


disclosure: IAS 41 54 c




ifrs-full


RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModel


text


Range of estimates within which fair value is likely to lie for investment property, at cost or in accordance with IFRS 16 within fair value model


The range of estimates within which fair value is highly likely to lie for investment property when the entity measures investment property at cost or in accordance with IFRS 16 within the fair value model, because fair value is not reliably determinable on a continuing basis. [Refer: At cost or in accordance with IFRS 16 within fair value model [member]; Investment property]


disclosure: IAS 40 78 c




ifrs-full


RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForInvestmentPropertyCostModel


text


Range of estimates within which fair value is likely to lie for investment property, cost model


The range of estimates within which fair value is highly likely to lie for investment property measured using the cost model. [Refer: Investment property]


disclosure: IAS 40 79 e iii




ifrs-full


RangesMember


member


Ranges [member]


This member stands for aggregate ranges. It also represents the standard value for the “Range” axis if no other member is used.


example: IFRS 13 IE63, example: IFRS 13 B6, disclosure: IFRS 14 33 b, disclosure: IFRS 17 120 – Effective 2021-01-01, disclosure: IFRS 2 45 d, common practice: IFRS 7 7




ifrs-full


RangesOfExercisePricesForOutstandingShareOptionsAxis


axis


Ranges of exercise prices for outstanding share options [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IFRS 2 45 d




ifrs-full


RangesOfExercisePricesForOutstandingShareOptionsMember


member


Ranges of exercise prices for outstanding share options [member]


This member stands for aggregated ranges of exercise prices for outstanding share options that are meaningful for assessing the number and timing of additional shares that may be issued and the cash that may be received upon exercise of those options. It also represents the standard value for the “Ranges of exercise prices for outstanding share options” axis if no other member is used. [Refer: Ranges [member]]


disclosure: IFRS 2 45 d




ifrs-full


RatedCreditExposures


X instant


Rated credit exposures


The amount of credit exposure that has been rated by external rating agencies. [Refer: Credit exposure]


example: IFRS 7 IG24 c – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01




ifrs-full


RateOfReturnUsedToReflectTimeValueOfMoneyRegulatoryDeferralAccountBalances


X.XX instant


Rate of return used to reflect time value of money, regulatory deferral account balances


The rate of return used to reflect the time value of money that is applicable to regulatory deferral account balances. [Refer: Regulatory deferral account balances [member]]


disclosure: IFRS 14 33 b




ifrs-full


RateregulatedActivitiesMember


member


Rate-regulated activities [member]


This member stands for an entity’s activities that are subject to rate regulation. It also represents the standard value for the “Types of rate-regulated activities” axis if no other member is used.


disclosure: IFRS 14 30, disclosure: IFRS 14 33




ifrs-full


RawMaterials


X instant, debit


Current raw materials


A classification of current inventory representing the amount of assets to be consumed in the production process or in the rendering of services. [Refer: Inventories]


example: IAS 1 78 c, common practice: IAS 2 37




ifrs-full


RawMaterialsAndConsumablesUsed


X duration, debit


Raw materials and consumables used


The amount of raw materials and consumables used in the production process or in the rendering of services. [Refer: Current raw materials]


example: IAS 1 102, disclosure: IAS 1 99




ifrs-full


ReceiptsFromContractsHeldForDealingOrTradingPurpose


X duration, debit


Receipts from contracts held for dealing or trading purposes


The cash inflow from contracts held for dealing or trading purposes.


example: IAS 7 14 g




ifrs-full


ReceiptsFromPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits


X duration, debit


Receipts from premiums and claims, annuities and other policy benefits


The cash inflow from premiums and claims, annuities and other policy benefits.


example: IAS 7 14 e – Expiry date 2021-01-01




ifrs-full


ReceiptsFromRentsAndSubsequentSalesOfSuchAssets


X duration, debit


Receipts from rents and subsequent sales of assets held for rental to others and subsequently held for sale


The cash inflow from rents and subsequent sales relating to assets initially held for rental to others and subsequently held for sale.


example: IAS 7 14




ifrs-full


ReceiptsFromRoyaltiesFeesCommissionsAndOtherRevenue


X duration, debit


Receipts from royalties, fees, commissions and other revenue


The cash inflow from royalties, fees, commissions and other revenue. [Refer: Other revenue]


example: IAS 7 14 b




ifrs-full


ReceiptsFromSalesOfGoodsAndRenderingOfServices


X duration, debit


Receipts from sales of goods and rendering of services


The cash inflow from sales of goods and rendering of services.


example: IAS 7 14 a




ifrs-full


ReceivablesAndPayablesRelatedToInsuranceContracts


X instant, credit


Receivables and payables related to insurance contracts


The amount of receivables and payables related to insurance contracts (amounts currently due to and from agents, brokers and policyholders related to insurance contracts).


example: IFRS 4 IG22 g – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01




ifrs-full


ReceivablesDueFromAssociates


X instant, debit


Receivables due from associates


The amount of receivables due from associates. [Refer: Associates [member]]


common practice: IAS 1 78 b




ifrs-full


ReceivablesDueFromJointVentures


X instant, debit


Receivables due from joint ventures


The amount of receivables due from joint ventures. [Refer: Joint ventures [member]]


common practice: IAS 1 78 b




ifrs-full


ReceivablesFromContractsWithCustomers


X instant, debit


Receivables from contracts with customers


The amount of an entity’s right to consideration in exchange for goods or services that the entity has transferred to a customer that is unconditional. A right to consideration is unconditional if only the passage of time is required before payment of that consideration is due.


disclosure: IFRS 15 105, disclosure: IFRS 15 116 a




ifrs-full


ReceivablesFromContractsWithCustomersAbstract


 


Receivables from contracts with customers [abstract]


 


 




ifrs-full


ReceivablesFromRentalOfProperties


X instant, debit


Receivables from rental of properties


The amount of receivables arising from the rental of properties. Property is land or a building – or part of a building – or both.


common practice: IAS 1 78 b




ifrs-full


ReceivablesFromSaleOfProperties


X instant, debit


Receivables from sale of properties


The amount of receivables arising from the sale of properties. Property is land or a building – or part of a building – or both.


common practice: IAS 1 78 b




ifrs-full


ReceivablesFromTaxesOtherThanIncomeTax


X instant, debit


Receivables from taxes other than income tax


The amount of receivables from taxes other than income tax. Income taxes include all domestic and foreign taxes that are based on taxable profits. Income taxes also include taxes, such as withholding taxes, that are payable by a subsidiary, associate or joint arrangement on distributions to the reporting entity.


common practice: IAS 1 78 b




ifrs-full


RecipesFormulaeModelsDesignsAndPrototypes


X instant, debit


Recipes, formulae, models, designs and prototypes


The amount of intangible assets representing recipes, formulae, models, designs and prototypes. [Refer: Intangible assets other than goodwill]


example: IAS 38 119 f




ifrs-full


RecipesFormulaeModelsDesignsAndPrototypesMember


member


Recipes, formulae, models, designs and prototypes [member]


This member stands for a class of intangible assets representing recipes, formulae, models, designs and prototypes. [Refer: Intangible assets other than goodwill]


example: IAS 38 119 f




ifrs-full


ReclassificationAdjustmentsOnApplicationOfOverlayApproachBeforeTax


X duration, debit


Reclassification adjustments on application of overlay approach, before tax


The amount of reclassification adjustments related to the application of the overlay approach, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]


disclosure: IFRS 4 35D b – Effective on first application of IFRS 9




ifrs-full


ReclassificationAdjustmentsOnApplicationOfOverlayApproachNetOfTax


X duration, debit


Reclassification adjustments on application of overlay approach, net of tax


The amount of reclassification adjustments related to the application of the overlay approach, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]


disclosure: IFRS 4 35D b – Effective on first application of IFRS 9




ifrs-full


ReclassificationAdjustmentsOnAvailableforsaleFinancialAssetsBeforeTax


X duration, debit


Reclassification adjustments on available-for-sale financial assets, before tax


The amount of reclassification adjustments related to available-for-sale financial assets, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Financial assets available-for-sale; Other comprehensive income]


disclosure: IAS 1 92 – Expiry date 2021-01-01, disclosure: IFRS 7 20 a ii – Expiry date 2021-01-01




ifrs-full


ReclassificationAdjustmentsOnAvailableforsaleFinancialAssetsNetOfTax


X duration, debit


Reclassification adjustments on available-for-sale financial assets, net of tax


The amount of reclassification adjustments related to available-for-sale financial assets, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Financial assets available-for-sale; Other comprehensive income]


disclosure: IAS 1 92 – Expiry date 2021-01-01, disclosure: IFRS 7 20 a ii – Expiry date 2021-01-01




ifrs-full


ReclassificationAdjustmentsOnCashFlowHedgesBeforeTax


X duration, debit


Reclassification adjustments on cash flow hedges, before tax


The amount of reclassification adjustments related to cash flow hedges, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Cash flow hedges [member]; Other comprehensive income]


disclosure: IAS 1 92, disclosure: IFRS 7 23 d – Expiry date 2021-01-01




ifrs-full


ReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedFutureCashFlowsAreNoLongerExpectedToOccurNetOfTax


X duration, debit


Reclassification adjustments on cash flow hedges for which hedged future cash flows are no longer expected to occur, net of tax


The amount of reclassification adjustments on cash flow hedges for which the hedged future cash flows are no longer expected to occur, net of tax. [Refer: Reclassification adjustments on cash flow hedges, net of tax]


disclosure: IFRS 7 24C b iv, disclosure: IFRS 7 24E a




ifrs-full


ReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedItemAffectedProfitOrLossNetOfTax


X duration, debit


Reclassification adjustments on cash flow hedges for which hedged item affected profit or loss, net of tax


The amount of reclassification adjustments on cash flow hedges for which the hedged item affected profit or loss, net of tax. [Refer: Reclassification adjustments on cash flow hedges, net of tax]


disclosure: IFRS 7 24C b iv, disclosure: IFRS 7 24E a




ifrs-full


ReclassificationAdjustmentsOnCashFlowHedgesForWhichReserveOfCashFlowHedgesWillNotBeRecoveredInOneOrMoreFuturePeriodsNetOfTax


X duration, debit


Reclassification adjustments on cash flow hedges for which reserve of cash flow hedges will not be recovered in one or more future periods, net of tax


The amount of reclassification adjustments on cash flow hedges for which the reserve of cash flow hedges will not be recovered in one or more future periods, net of tax. [Refer: Reclassification adjustments on cash flow hedges, net of tax]


disclosure: IFRS 7 24E a




ifrs-full


ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax


X duration, debit


Reclassification adjustments on cash flow hedges, net of tax


The amount of reclassification adjustments related to cash flow hedges, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Cash flow hedges [member]; Other comprehensive income]


disclosure: IAS 1 92, disclosure: IFRS 7 24C b iv, disclosure: IFRS 7 24E a, disclosure: IFRS 7 23 d – Expiry date 2021-01-01




ifrs-full


ReclassificationAdjustmentsOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTax


X duration, debit


Reclassification adjustments on change in value of foreign currency basis spreads, before tax


The amount of reclassification adjustments related to change in value of foreign currency basis spreads, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]


disclosure: IAS 1 92




ifrs-full


ReclassificationAdjustmentsOnChangeInValueOfForeignCurrencyBasisSpreadsNetOfTax


X duration, debit


Reclassification adjustments on change in value of foreign currency basis spreads, net of tax


The amount of reclassification adjustments related to change in value of foreign currency basis spreads, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]


disclosure: IAS 1 92




ifrs-full


ReclassificationAdjustmentsOnChangeInValueOfForwardElementsOfForwardContractsBeforeTax


X duration, debit


Reclassification adjustments on change in value of forward elements of forward contracts, before tax


The amount of reclassification adjustments related to change in value of forward elements of forward contracts, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]


disclosure: IAS 1 92




ifrs-full


ReclassificationAdjustmentsOnChangeInValueOfForwardElementsOfForwardContractsNetOfTax


X duration, debit


Reclassification adjustments on change in value of forward elements of forward contracts, net of tax


The amount of reclassification adjustments related to change in value of forward elements of forward contracts, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]


disclosure: IAS 1 92




ifrs-full


ReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsBeforeTax


X duration, debit


Reclassification adjustments on change in value of time value of options, before tax


The amount of reclassification adjustments related to change in value of time value of options, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]


disclosure: IAS 1 92




ifrs-full


ReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsNetOfTax


X duration, debit


Reclassification adjustments on change in value of time value of options, net of tax


The amount of reclassification adjustments related to change in value of time value of options, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]


disclosure: IAS 1 92




ifrs-full


ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationBeforeTax


X duration, debit


Reclassification adjustments on exchange differences on translation, before tax


The amount of reclassification adjustments related to exchange differences when the financial statements of foreign operations are translated, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]


disclosure: IAS 1 92, disclosure: IAS 21 48




ifrs-full


ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax


X duration, debit


Reclassification adjustments on exchange differences on translation, net of tax


The amount of reclassification adjustments related to exchange differences when the financial statements of foreign operations are translated, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]


disclosure: IAS 1 92, disclosure: IAS 21 48




ifrs-full


ReclassificationAdjustmentsOnFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax


X duration, debit


Reclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax


The amount of reclassification adjustments related to finance income (expenses) from reinsurance contracts held, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]


disclosure: IAS 1 92 – Effective 2021-01-01, disclosure: IFRS 17 91 a – Effective 2021-01-01, disclosure: IFRS 17 B135 a – Effective 2021-01-01, disclosure: IFRS 17 82 – Effective 2021-01-01




ifrs-full


ReclassificationAdjustmentsOnFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossNetOfTax


X duration, debit


Reclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, net of tax


The amount of reclassification adjustments related to finance income (expenses) from reinsurance contracts held, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]


disclosure: IAS 1 92 – Effective 2021-01-01, disclosure: IFRS 17 91 a – Effective 2021-01-01, disclosure: IFRS 17 B135 a – Effective 2021-01-01, disclosure: IFRS 17 82 – Effective 2021-01-01




ifrs-full


ReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax


X duration, debit


Reclassification adjustments on financial assets measured at fair value through other comprehensive income, before tax


The amount of reclassification adjustments related to financial assets measured at fair value through other comprehensive income, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]


disclosure: IAS 1 92, disclosure: IFRS 7 20 a viii




ifrs-full


ReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeNetOfTax


X duration, debit


Reclassification adjustments on financial assets measured at fair value through other comprehensive income, net of tax


The amount of reclassification adjustments related to financial assets measured at fair value through other comprehensive income, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]


disclosure: IAS 1 92




ifrs-full


ReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachBeforeTax


X duration, debit


Reclassification adjustments on financial assets that have been de-designated from overlay approach, before tax


The amount of reclassification adjustments related to financial assets that have been de-designated from the overlay approach during the reporting period, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]


disclosure: IFRS 4 39L f iii – Effective on first application of IFRS 9




ifrs-full


ReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachNetOfTax


X duration, debit


Reclassification adjustments on financial assets that have been de-designated from overlay approach, net of tax


The amount of reclassification adjustments related to financial assets that have been de-designated from the overlay approach during the reporting period, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]


disclosure: IFRS 4 39L f iii – Effective on first application of IFRS 9




ifrs-full


ReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsBeforeTax


X duration, debit


Reclassification adjustments on hedges of net investments in foreign operations, before tax


The amount of reclassification adjustments related to hedges of net investments in foreign operations, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]


disclosure: IAS 1 92, disclosure: IAS 39 102, disclosure: IFRS 9 6.5.14




ifrs-full


ReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsNetOfTax


X duration, debit


Reclassification adjustments on hedges of net investments in foreign operations, net of tax


The amount of reclassification adjustments related to hedges of net investments in foreign operations, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]


disclosure: IAS 1 92, disclosure: IAS 39 102, disclosure: IFRS 9 6.5.14, disclosure: IFRS 7 24C b iv, disclosure: IFRS 7 24E a




ifrs-full


ReclassificationAdjustmentsOnInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossBeforeTax


X duration, debit


Reclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, before tax


The amount of reclassification adjustments related to insurance finance income (expenses) from insurance contracts issued, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]


disclosure: IAS 1 92 – Effective 2021-01-01, disclosure: IFRS 17 91 a – Effective 2021-01-01, disclosure: IFRS 17 B135 a – Effective 2021-01-01




ifrs-full


ReclassificationAdjustmentsOnInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossNetOfTax


X duration, debit


Reclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, net of tax


The amount of reclassification adjustments related to insurance finance income (expenses) from insurance contracts issued, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]


disclosure: IAS 1 92 – Effective 2021-01-01, disclosure: IFRS 17 91 a – Effective 2021-01-01, disclosure: IFRS 17 B135 a – Effective 2021-01-01




ifrs-full


ReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesBeforeTax


X duration, debit


Reclassification adjustments on net movement in regulatory deferral account balances, before tax


The amount of reclassification adjustments related to the net movement in regulatory deferral account balances, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]


disclosure: IFRS 14 22 b




ifrs-full


ReclassificationAdjustmentsOnNetMovementInRegulatoryDeferralAccountBalancesNetOfTax


X duration, debit


Reclassification adjustments on net movement in regulatory deferral account balances, net of tax


The amount of reclassification adjustments related to the net movement in regulatory deferral account balances, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Regulatory deferral account balances [member]; Other comprehensive income]


disclosure: IFRS 14 22 b




ifrs-full


ReclassificationIntoAvailableforsaleFinancialAssets


X duration, debit


Reclassification into available-for-sale financial assets


The amount of financial assets reclassified into the available-for-sale category. [Refer: Financial assets available-for-sale]


disclosure: IFRS 7 12 – Expiry date 2021-01-01




ifrs-full


ReclassificationIntoFinancialAssetsAtFairValueThroughProfitOrLoss


X duration, debit


Reclassification into financial assets at fair value through profit or loss


The amount of financial assets reclassified into the at fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]


disclosure: IFRS 7 12 – Expiry date 2021-01-01




ifrs-full


ReclassificationIntoHeldtomaturityInvestments


X duration, debit


Reclassification into held-to-maturity investments


The amount of financial assets reclassified into the held-to-maturity investments category. [Refer: Held-to-maturity investments; Financial assets]


disclosure: IFRS 7 12 – Expiry date 2021-01-01




ifrs-full


ReclassificationIntoLoansAndReceivables


X duration, debit


Reclassification into loans and receivables


The amount of financial assets reclassified into the loans and receivables category. [Refer: Loans and receivables; Financial assets]


disclosure: IFRS 7 12 – Expiry date 2021-01-01




ifrs-full


ReclassificationOfFinancialAssetsOutOfMeasuredAtAmortisedCostIntoMeasuredAtFairValue


X duration


Reclassification of financial assets out of measured at amortised cost into measured at fair value through profit or loss


The amount of financial assets reclassified out of the amortised cost measurement category and into the fair value through profit or loss measurement category. [Refer: At fair value [member]; Financial assets]


disclosure: IFRS 7 12B c




ifrs-full


ReclassificationOfFinancialAssetsOutOfMeasuredAtAmortisedCostIntoMeasuredAtFairValueThroughOtherComprehensiveIncome


X duration


Reclassification of financial assets out of measured at amortised cost into measured at fair value through other comprehensive income


The amount of financial assets reclassified out of the amortised cost measurement category and into the fair value through other comprehensive income measurement category. [Refer: Financial assets]


disclosure: IFRS 7 12B c




ifrs-full


ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueIntoMeasuredAtAmortisedCost


X duration


Reclassification of financial assets out of measured at fair value through profit or loss into measured at amortised cost


The amount of financial assets reclassified out of the fair value through profit or loss measurement category and into the amortised cost measurement category. [Refer: Financial assets]


disclosure: IFRS 7 12B c




ifrs-full


ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveIncomeIntoMeasuredAtAmortisedCost


X duration


Reclassification of financial assets out of measured at fair value through other comprehensive income into measured at amortised cost


The amount of financial assets reclassified out of the fair value through other comprehensive income measurement category and into the amortised cost measurement category. [Refer: Financial assets]


disclosure: IFRS 7 12B c




ifrs-full


ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveIncomeIntoMeasuredAtFairValueThroughProfitOrLoss


X duration


Reclassification of financial assets out of measured at fair value through other comprehensive income into measured at fair value through profit or loss


The amount of financial assets reclassified out of the fair value through other comprehensive income measurement category and into the fair value through profit or loss measurement category. [Refer: Financial assets]


disclosure: IFRS 7 12B c




ifrs-full


ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughProfitOrLossIntoMeasuredAtFairValueThroughOtherComprehensiveIncome


X duration


Reclassification of financial assets out of measured at fair value through profit or loss into measured at fair value through other comprehensive income


The amount of financial assets reclassified out of the fair value through profit or loss measurement category and into the fair value through other comprehensive income measurement category. [Refer: Financial assets]


disclosure: IFRS 7 12B c




ifrs-full


ReclassificationOutOfAvailableforsaleFinancialAssets


X duration, credit


Reclassification out of available-for-sale financial assets


The amount of financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale]


disclosure: IFRS 7 12A a – Expiry date 2021-01-01, disclosure: IFRS 7 12 – Expiry date 2021-01-01




ifrs-full


ReclassificationOutOfFinancialAssetsAtFairValueThroughProfitOrLoss


X duration, credit


Reclassification out of financial assets at fair value through profit or loss


The amount of financial assets reclassified out of the at fair value through profit or loss category. [Refer: Financial assets at fair value through profit or loss]


disclosure: IFRS 7 12A a – Expiry date 2021-01-01, disclosure: IFRS 7 12 – Expiry date 2021-01-01




ifrs-full


ReclassificationOutOfHeldtomaturityInvestments


X duration, credit


Reclassification out of held-to-maturity investments


The amount of financial assets reclassified out of the held-to-maturity investments category. [Refer: Held-to-maturity investments; Financial assets]


disclosure: IFRS 7 12 – Expiry date 2021-01-01




ifrs-full


ReclassificationOutOfLoansAndReceivables


X duration, credit


Reclassification out of loans and receivables


The amount of financial assets reclassified out of the loans and receivables category. [Refer: Loans and receivables; Financial assets]


disclosure: IFRS 7 12 – Expiry date 2021-01-01




ifrs-full


ReclassifiedItemsAxis


axis


Reclassified items [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IAS 1 41




ifrs-full


ReclassifiedItemsMember


member


Reclassified items [member]


This member stands for items that have been reclassified when the entity changes their presentation or classification in its financial statements. It also represents the standard value for the “Reclassified items” axis if no other member is used.


disclosure: IAS 1 41




ifrs-full


RecognisedAssetsDefinedBenefitPlan


X instant, debit


Net defined benefit asset


The amount of surplus in a defined benefit plan, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling. [Refer: Defined benefit plans [member]]


common practice: IAS 1 55




ifrs-full


RecognisedAssetsRepresentingContinuingInvolvementInDerecognisedFinancialAssets


X instant, debit


Recognised assets representing continuing involvement in derecognised financial assets


The amount of assets recognised in the statement of financial position representing the entity’s continuing involvement in derecognised financial assets.


disclosure: IFRS 7 42E a




ifrs-full


RecognisedLiabilitiesDefinedBenefitPlan


X instant, credit


Net defined benefit liability


The amount of deficit in a defined benefit plan. [Refer: Defined benefit plans [member]]


common practice: IAS 1 55




ifrs-full


RecognisedLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssets


X instant, credit


Recognised liabilities representing continuing involvement in derecognised financial assets


The amount of liabilities recognised in the statement of financial position representing the entity’s continuing involvement in derecognised financial assets.


disclosure: IFRS 7 42E a




ifrs-full


ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract


 


Reconciliation of accounting profit multiplied by applicable tax rates [abstract]


 


 




ifrs-full


ReconciliationOfAggregateDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueYetToBeRecognisedAbstract


 


Reconciliation of aggregate difference between fair value at initial recognition and transaction price yet to be recognised in profit or loss [abstract]


 


 




ifrs-full


ReconciliationOfAverageEffectiveTaxRateAndApplicableTaxRateAbstract


 


Reconciliation of average effective tax rate and applicable tax rate [abstract]


 


 




ifrs-full


ReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract


 


Reconciliation of changes in allowance account for credit losses of financial assets [abstract]


 


 




ifrs-full


ReconciliationOfChangesInBiologicalAssetsAbstract


 


Reconciliation of changes in biological assets [abstract]


 


 




ifrs-full


ReconciliationOfChangesInContingentLiabilitiesRecognisedInBusinessCombinationAbstract


 


Reconciliation of changes in contingent liabilities recognised in business combination [abstract]


 


 




ifrs-full


ReconciliationOfChangesInDeferredAcquisitionCostsArisingFromInsuranceContractsAbstract


 


Reconciliation of changes in deferred acquisition costs arising from insurance contracts [abstract]


 


 




ifrs-full


ReconciliationOfChangesInDeferredTaxLiabilityAssetAbstract


 


Reconciliation of changes in deferred tax liability (asset) [abstract]


 


 




ifrs-full


ReconciliationOfChangesInFairValueMeasurementAssetsAbstract


 


Reconciliation of changes in fair value measurement, assets [abstract]


 


 




ifrs-full


ReconciliationOfChangesInFairValueMeasurementEntitysOwnEquityInstrumentsAbstract


 


Reconciliation of changes in fair value measurement, entity’s own equity instruments [abstract]


 


 




ifrs-full


ReconciliationOfChangesInFairValueMeasurementLiabilitiesAbstract


 


Reconciliation of changes in fair value measurement, liabilities [abstract]


 


 




ifrs-full


ReconciliationOfChangesInGoodwillAbstract


 


Reconciliation of changes in goodwill [abstract]


 


 




ifrs-full


ReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstract


 


Reconciliation of changes in intangible assets and goodwill [abstract]


 


 




ifrs-full


ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwillAbstract


 


Reconciliation of changes in intangible assets other than goodwill [abstract]


 


 




ifrs-full


ReconciliationOfChangesInInvestmentPropertyAbstract


 


Reconciliation of changes in investment property [abstract]


 


 




ifrs-full


ReconciliationOfChangesInLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedAbstract


 


Reconciliation of changes in liabilities under insurance contracts and reinsurance contracts issued [abstract]


 


 




ifrs-full


ReconciliationOfChangesInNetAssetsAvailableForBenefitsAbstract


 


Reconciliation of changes in net assets available for benefits [abstract]


 


 




ifrs-full


ReconciliationOfChangesInOtherProvisionsAbstract


 


Reconciliation of changes in other provisions [abstract]


 


 




ifrs-full


ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract


 


Reconciliation of changes in property, plant and equipment [abstract]


 


 




ifrs-full


ReconciliationOfChangesInReinsuranceAssetsAbstract


 


Reconciliation of changes in reinsurance assets [abstract]


 


 




ifrs-full


ReconciliationOfFairValueOfCreditDerivativeAbstract


 


Reconciliation of fair value of credit derivative [abstract]


 


 




ifrs-full


ReconciliationOfNominalAmountOfCreditDerivativeAbstract


 


Reconciliation of nominal amount of credit derivative [abstract]


 


 




ifrs-full


ReconciliationOfNumberOfSharesOutstandingAbstract


 


Reconciliation of number of shares outstanding [abstract]


 


 




ifrs-full


ReconciliationOfRegulatoryDeferralAccountCreditBalancesAbstract


 


Reconciliation of regulatory deferral account credit balances [abstract]


 


 




ifrs-full


ReconciliationOfRegulatoryDeferralAccountDebitBalancesAbstract


 


Reconciliation of regulatory deferral account debit balances [abstract]


 


 




ifrs-full


ReconciliationOfReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenAppliedAbstract


 


Reconciliation of reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied [abstract]


 


 




ifrs-full


ReconciliationOfUndiscountedLeasePaymentsToNetInvestmentInFinanceLeaseAbstract


 


Reconciliation of undiscounted lease payments to net investment in finance lease [abstract]


 


 




ifrs-full


RecoverableAmountOfAssetOrCashgeneratingUnit


X instant, debit


Recoverable amount of asset or cash-generating unit


The higher of an asset’s (or cash-generating unit’s) fair value less costs of disposal and its value in use. [Refer: Cash-generating units [member]]


disclosure: IAS 36 130 e




ifrs-full


RecurringFairValueMeasurementMember


member


Recurring fair value measurement [member]


This member stands for fair value measurements which other IFRSs require or permit in the statement of financial position at the end of each reporting period. [Refer: IFRSs [member]]


disclosure: IFRS 13 93 a




ifrs-full


RedesignatedAmountMember


member


Redesignated amount [member]


This member stands for the amount that has been redesignated during the transition to IFRSs.


common practice: IFRS 1 29




ifrs-full


RedesignatedFinancialAssetAsAvailableforsale


X instant, debit


Redesignated financial asset as available-for-sale


The amount of financial assets redesignated as available-for-sale on transition to IFRSs. [Refer: IFRSs [member]; Financial assets]


disclosure: IFRS 1 29 – Expiry date 2021-01-01




ifrs-full


RedesignatedFinancialAssetAtFairValueThroughProfitOrLoss


X instant, debit


Redesignated financial asset as at fair value through profit or loss


The amount of financial assets redesignated to be measured at fair value through profit or loss on transition to IFRSs. [Refer: At fair value [member]; IFRSs [member]; Financial assets]


disclosure: IFRS 1 29




ifrs-full


RedesignatedFinancialLiabilityAtFairValueThroughProfitOrLoss


X instant, credit


Redesignated financial liability as at fair value through profit or loss


The amount of financial liabilities redesignated as at fair value through profit or loss on transition to IFRSs. [Refer: At fair value [member]; IFRSs [member]; Financial liabilities]


disclosure: IFRS 1 29A, disclosure: IFRS 1 29 – Expiry date 2021-01-01




ifrs-full


RedesignatedMember


member


Redesignated [member]


This member stands for financial instruments redesignated during the transition to IFRSs. It also represents the standard value for the “Redesignation” axis if no other member is used.


disclosure: IFRS 1 29




ifrs-full


RedesignationAxis


axis


Redesignation [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IFRS 1 29




ifrs-full


ReductionOfIssuedCapital


X duration, debit


Reduction of issued capital


The decrease in equity resulting from a reduction in issued capital. [Refer: Issued capital]


common practice: IAS 1 106 d




ifrs-full


RefundsProvision


X instant, credit


Refunds provision


The amount of provision for refunds to be made by the entity to its customers. [Refer: Other provisions]


example: IAS 37 Example 4 Refunds policy, example: IAS 37 87




ifrs-full


RefundsProvisionAbstract


 


Refunds provision [abstract]


 


 




ifrs-full


RefundsProvisionMember


member


Refunds provision [member]


This member stands for a provision for refunds to be made by the entity to its customers. [Refer: Other provisions [member]]


example: IAS 37 Example 4 Refunds policy, example: IAS 37 87




ifrs-full


RegulatoryDeferralAccountBalancesAxis


axis


Regulatory deferral account balances [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IFRS 14 B22




ifrs-full


RegulatoryDeferralAccountBalancesClassifiedAsDisposalGroupsMember


member


Regulatory deferral account balances classified as disposal groups [member]


This member stands for regulatory deferral account balances that are classified as disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account balances [member]]


disclosure: IFRS 14 B22




ifrs-full


RegulatoryDeferralAccountBalancesMember


member


Regulatory deferral account balances [member]


This member stands for regulatory deferral account balances. A regulatory deferral account balance is the balance of any expense (or income) account that would not be recognised as an asset or a liability in accordance with other Standards, but that qualifies for deferral because it is included, or is expected to be included, by the rate regulator in establishing the rate(s) that can be charged to customers. This member also represents the standard value for the “Regulatory deferral account balances” axis if no other member is used.


disclosure: IFRS 14 B22




ifrs-full


RegulatoryDeferralAccountBalancesNotClassifiedAsDisposalGroupsMember


member


Regulatory deferral account balances not classified as disposal groups [member]


This member stands for regulatory deferral account balances that are not classified as disposal groups. [Refer: Disposal groups classified as held for sale [member]; Regulatory deferral account balances [member]]


disclosure: IFRS 14 B22




ifrs-full


RegulatoryDeferralAccountCreditBalances


X instant, credit


Regulatory deferral account credit balances


The amount of regulatory deferral account credit balances. [Refer: Regulatory deferral account balances [member]]


disclosure: IFRS 14 20 b, disclosure: IFRS 14 33 a, disclosure: IFRS 14 35




ifrs-full


RegulatoryDeferralAccountCreditBalancesAbstract


 


Regulatory deferral account credit balances [abstract]


 


 




ifrs-full


RegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiability


X instant, credit


Regulatory deferral account credit balances and related deferred tax liability


The amount of regulatory deferral account credit balances and the related deferred tax liability. [Refer: Regulatory deferral account credit balances; Deferred tax liability associated with regulatory deferral account balances]


disclosure: IFRS 14 24, disclosure: IFRS 14 B11 a




ifrs-full


RegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiabilityAbstract


 


Regulatory deferral account credit balances and related deferred tax liability [abstract]


 


 




ifrs-full


RegulatoryDeferralAccountCreditBalancesDirectlyRelatedToDisposalGroup


X instant, credit


Regulatory deferral account credit balances directly related to disposal group


The amount of regulatory deferral account credit balances that are directly related to a disposal group. [Refer: Regulatory deferral account credit balances; Disposal groups classified as held for sale [member]]


disclosure: IFRS 14 25




ifrs-full


RegulatoryDeferralAccountDebitBalances


X instant, debit


Regulatory deferral account debit balances


The amount of regulatory deferral account debit balances. [Refer: Regulatory deferral account balances [member]]


disclosure: IFRS 14 20 a, disclosure: IFRS 14 33 a, disclosure: IFRS 14 35




ifrs-full


RegulatoryDeferralAccountDebitBalancesAbstract


 


Regulatory deferral account debit balances [abstract]


 


 




ifrs-full


RegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAsset


X instant, debit


Regulatory deferral account debit balances and related deferred tax asset


The amount of regulatory deferral account debit balances and the related deferred tax asset. [Refer: Regulatory deferral account debit balances; Deferred tax asset associated with regulatory deferral account balances]


disclosure: IFRS 14 24, disclosure: IFRS 14 B11 a




ifrs-full


RegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAssetAbstract


 


Regulatory deferral account debit balances and related deferred tax asset [abstract]


 


 




ifrs-full


RegulatoryDeferralAccountDebitBalancesDirectlyRelatedToDisposalGroup


X instant, debit


Regulatory deferral account debit balances directly related to disposal group


The amount of regulatory deferral account debit balances that are directly related to a disposal group. [Refer: Regulatory deferral account debit balances; Disposal groups classified as held for sale [member]]


disclosure: IFRS 14 25




ifrs-full


RegulatoryEnvironmentsAxis


axis


Regulatory environments [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


example: IAS 19 138 c




ifrs-full


RegulatoryEnvironmentsMember


member


Regulatory environments [member]


This member stands for all regulatory environments. It also represents the standard value for the “Regulatory environments” axis if no other member is used.


example: IAS 19 138 c




ifrs-full


ReimbursementRightsAtFairValue


X instant, debit


Reimbursement rights, at fair value


The amount of the entity’s rights to the reimbursement by another party of some or all of the expenditure required to settle a defined benefit obligation recognised as a separate asset and measured at fair value. [Refer: At fair value [member]]


disclosure: IAS 19 140 b




ifrs-full


ReinsuranceAssets


X instant, debit


Reinsurance assets


The amount of a cedant’s net contractual rights under a reinsurance contract.


disclosure: IFRS 4 37 e – Expiry date 2021-01-01




ifrs-full


ReinsuranceContractsHeldMember


member


Reinsurance contracts held [member]


This member stands for reinsurance contracts held. Reinsurance contracts are insurance contracts issued by one entity (the reinsurer) to compensate another entity for claims arising from one or more insurance contracts issued by that other entity (underlying contracts). [Refer: Insurance contracts [member]]


disclosure: IFRS 17 98 – Effective 2021-01-01, disclosure: IFRS 17 107 – Effective 2021-01-01, disclosure: IFRS 17 109 – Effective 2021-01-01, disclosure: IFRS 17 131 a – Effective 2021-01-01, disclosure: IFRS 17 132 b – Effective 2021-01-01




ifrs-full


ReinsuranceContractsHeldThatAreAssets


X instant, debit


Reinsurance contracts held that are assets


The amount of reinsurance contracts held that are assets. [Refer: Assets; Reinsurance contracts held [member]]


disclosure: IAS 1 54 da – Effective 2021-01-01, disclosure: IFRS 17 78 c – Effective 2021-01-01




ifrs-full


ReinsuranceContractsHeldThatAreLiabilities


X instant, credit


Reinsurance contracts held that are liabilities


The amount of reinsurance contracts held that are liabilities. [Refer: Liabilities; Reinsurance contracts held [member]]


disclosure: IAS 1 54 ma – Effective 2021-01-01, disclosure: IFRS 17 78 d – Effective 2021-01-01




ifrs-full


ReinsurersShareOfAmountArisingFromInsuranceContractsMember


member


Reinsurer’s share of amount arising from insurance contracts [member]


This member stands for the reinsurer’s share of the amount arising from insurance contracts. [Refer: Types of insurance contracts [member]]


common practice: IFRS 4 Disclosure – Expiry date 2021-01-01




ifrs-full


RelatedPartiesMember


member


Related parties [member]


This member stands for related parties. Related parties are persons or entities that are related to the entity that is preparing its financial statements (the reporting entity). (a) A person or a close member of that person’s family is related to a reporting entity if that person: (i) has control or joint control over the reporting entity; (ii) has significant influence over the reporting entity; or (iii) is a member of the key management personnel of the reporting entity or of a parent of the reporting entity. (b) An entity is related to a reporting entity if any of the following conditions applies: (i) The entity and the reporting entity are members of the same group (which means that each parent, subsidiary and fellow subsidiary is related to the others). (ii) One entity is an associate or joint venture of the other entity (or an associate or joint venture of a member of a group of which the other entity is a member). (iii) Both entities are joint ventures of the same third party. (iv) One entity is a joint venture of a third entity and the other entity is an associate of the third entity. (v) The entity is a post-employment benefit plan for the benefit of employees of either the reporting entity or an entity related to the reporting entity. If the reporting entity is itself such a plan, the sponsoring employers are also related to the reporting entity. (vi) The entity is controlled or jointly controlled by a person identified in (a). (vii) A person identified in (a)(i) has significant influence over the entity or is a member of the key management personnel of the entity (or of a parent of the entity). (viii) The entity, or any member of a group of which it is a part, provides key management personnel services to the reporting entity or to the parent of the reporting entity. [Refer: Joint ventures [member]; Key management personnel of entity or parent [member]]


disclosure: IAS 24 19




ifrs-full


RelatedPartyTransactionsAbstract


 


Related party transactions [abstract]


 


 




ifrs-full


RemainingAmortisationPeriodOfIntangibleAssetsMaterialToEntity2019


DUR


Remaining amortisation period of intangible assets material to entity


The remaining amortisation period of individual intangible assets that are material to the entity’s financial statements. [Refer: Depreciation and amortisation expense]


disclosure: IAS 38 122 b




ifrs-full


RemainingContractualUndiscountedCashOutflowsInflowsThatAriseFromContractsWithinScopeOfIFRS17ThatAreLiabilities


X instant, credit


Remaining contractual undiscounted cash outflows (inflows) that arise from contracts within scope of IFRS 17 that are liabilities


The amount of the remaining contractual undiscounted cash outflows (inflows) that arise from contracts within the scope of IFRS 17 that are liabilities.


disclosure: IFRS 17 132 b i – Effective 2021-01-01




ifrs-full


RemainingRecoveryPeriodOfRegulatoryDeferralAccountDebitBalances2019


DUR


Remaining recovery period of regulatory deferral account debit balances


The remaining recovery period of regulatory deferral account debit balances. [Refer: Regulatory deferral account debit balances]


disclosure: IFRS 14 33 c




ifrs-full


RemainingReversalPeriodOfRegulatoryDeferralAccountCreditBalances2019


DUR


Remaining reversal period of regulatory deferral account credit balances


The remaining reversal period of regulatory deferral account credit balances. [Refer: Regulatory deferral account credit balances]


disclosure: IFRS 14 33 c




ifrs-full


RemainingUnamortisedGainsAndLossesArisingOnBuyingReinsurance


X instant, credit


Remaining unamortised gains (losses) arising on buying reinsurance


The amount of unamortised deferred gains (losses) arising from the purchase of reinsurance.


disclosure: IFRS 4 37 b ii – Expiry date 2021-01-01




ifrs-full


RentalExpense


X duration, debit


Rental expense


The amount of expense recognised on rental activities.


common practice: IAS 1 85




ifrs-full


RentalIncome


X duration, credit


Rental income


The amount of income recognised from rental activities.


common practice: IAS 1 112 c




ifrs-full


RentalIncomeFromInvestmentProperty


X duration, credit


Rental income from investment property


The amount of rental income arising from investment property recognised in profit or loss. [Refer: Investment property]


disclosure: IAS 40 75 f i




ifrs-full


RentalIncomeFromInvestmentPropertyNetOfDirectOperatingExpense


X duration, credit


Rental income from investment property, net of direct operating expense


The amount of rental income arising from investment property, net of direct operating expense from such property. [Refer: Direct operating expense from investment property; Rental income from investment property]


common practice: IAS 1 112 c




ifrs-full


RentalIncomeFromInvestmentPropertyNetOfDirectOperatingExpenseAbstract


 


Rental income from investment property, net of direct operating expense [abstract]


 


 




ifrs-full


RentDeferredIncome


X instant, credit


Rent deferred income


The amount of deferred income arising on rental activity. [Refer: Deferred income]


common practice: IAS 1 78




ifrs-full


RentDeferredIncomeClassifiedAsCurrent


X instant, credit


Rent deferred income classified as current


The amount of rent deferred income classified as current. [Refer: Rent deferred income]


common practice: IAS 1 78




ifrs-full


RentDeferredIncomeClassifiedAsNoncurrent


X instant, credit


Rent deferred income classified as non-current


The amount of rent deferred income classified as non-current. [Refer: Rent deferred income]


common practice: IAS 1 78




ifrs-full


RentMeasurementInputMember


member


Rent, measurement input [member]


This member stands for the rent used as a measurement input.


common practice: IFRS 13 93 d




ifrs-full


RepairsAndMaintenanceExpense


X duration, debit


Repairs and maintenance expense


The amount of expenses incurred for the day-to-day servicing of assets, which may include the cost of labour, consumables or small parts.


common practice: IAS 1 85




ifrs-full


RepaymentsOfBondsNotesAndDebentures


X duration, credit


Repayments of bonds, notes and debentures


The cash outflow for repayments of bonds, notes and debentures.


common practice: IAS 7 17




ifrs-full


RepaymentsOfBorrowingsClassifiedAsFinancingActivities


X duration, credit


Repayments of borrowings, classified as financing activities


The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings]


example: IAS 7 17 d




ifrs-full


RepaymentsOfCurrentBorrowings


X duration, credit


Repayments of current borrowings


The cash outflow for repayments of current borrowings. [Refer: Current borrowings]


common practice: IAS 7 17




ifrs-full


RepaymentsOfNoncurrentBorrowings


X duration, credit


Repayments of non-current borrowings


The cash outflow for repayments of non-current borrowings. [Refer: Borrowings]


common practice: IAS 7 17




ifrs-full


RepaymentsOfSubordinatedLiabilities


X duration, credit


Repayments of subordinated liabilities


The cash outflow for repayments of subordinated liabilities. [Refer: Subordinated liabilities]


common practice: IAS 7 17




ifrs-full


ReportableSegmentsMember


member


Reportable segments [member]


This member stands for operating segments for which IFRS 8 requires information to be disclosed. The entity shall report separately information about an operating segment that meets any of the following quantitative thresholds: (a) reported revenue, including both sales to external customers and intersegment sales or transfers, is 10 per cent or more of the combined revenue, internal and external, of all operating segments; (b) the absolute amount of its reported profit or loss is 10 per cent or more of the greater, in absolute amount, of (i) the combined reported profit of all operating segments that did not report a loss and (ii) the combined reported loss of all operating segments that reported a loss; or (c) assets are 10 per cent or more of the combined assets of all operating segments. Additionally operating segments that do not meet any of the quantitative thresholds may be considered reportable, and separately disclosed, if management believes that information about the segment would be useful to users of the financial statements. [Refer: Operating segments [member]]


example: IAS 19 138 d, disclosure: IFRS 15 115, example: IFRS 17 96 c – Effective 2021-01-01, disclosure: IFRS 8 23




ifrs-full


ReportedIfInComplianceWithRequirementOfIFRSMember


member


Reported if in compliance with requirement of IFRS [member]


This member stands for the information that would have been reported in the financial statements by the entity if it was in compliance with the requirement of an IFRS, in the case that the entity departed from that requirement.


common practice: IAS 1 20 d




ifrs-full


ReportingYearMember


member


Reporting year [member]


This member stands for the reporting year.


disclosure: IFRS 17 130 – Effective 2021-01-01




ifrs-full


RepurchaseAgreementsAndCashCollateralOnSecuritiesLent


X instant, credit


Repurchase agreements and cash collateral on securities lent


The amount of instruments sold with the intent to reacquire in repurchase agreements and cash collateral on securities lent.


common practice: IAS 1 55




ifrs-full


ResearchAndDevelopmentExpense


X duration, debit


Research and development expense


The amount of expenditure directly attributable to research or development activities, recognised in profit or loss.


disclosure: IAS 38 126




ifrs-full


ReserveForCatastrophe


X instant, credit


Reserve for catastrophe


A component of equity representing resources to provide for infrequent but severe catastrophic losses caused by events such as damage to nuclear installations or satellites, or earthquake damage.


example: IAS 1 78 e – Expiry date 2021-01-01, disclosure: IFRS 4 IG58 – Expiry date 2021-01-01




ifrs-full


ReserveForCatastropheMember


member


Reserve for catastrophe [member]


This member stands for a component of equity representing resources to provide for infrequent but severe catastrophic losses caused by events such as damage to nuclear installations or satellites or earthquake damage.


example: IAS 1 108 – Expiry date 2021-01-01, disclosure: IFRS 4 IG58 – Expiry date 2021-01-01




ifrs-full


ReserveForEqualisation


X instant, credit


Reserve for equalisation


A component of equity representing resources to cover random fluctuations of claim expenses around the expected value of claims for some types of insurance contract.


example: IAS 1 78 e – Expiry date 2021-01-01, disclosure: IFRS 4 IG58 – Expiry date 2021-01-01




ifrs-full


ReserveForEqualisationMember


member


Reserve for equalisation [member]


This member stands for a component of equity representing resources to cover random fluctuations of claim expenses around the expected value of claims for some types of insurance contract (for example, hail, credit, guarantee and fidelity insurance) using a formula based on experience over a number of years.


example: IAS 1 108 – Expiry date 2021-01-01, disclosure: IFRS 4 IG58 – Expiry date 2021-01-01




ifrs-full


ReserveOfCashFlowHedges


X instant, credit


Reserve of cash flow hedges


A component of equity representing the accumulated portion of gain (loss) on a hedging instrument that is determined to be an effective hedge for cash flow hedges. [Refer: Cash flow hedges [member]]


common practice: IAS 1 78 e, disclosure: IFRS 9 6.5.11




ifrs-full


ReserveOfCashFlowHedgesContinuingHedges


X instant, credit


Reserve of cash flow hedges, continuing hedges


A component of equity representing the reserve of cash flow hedges in relation to continuing hedges. [Refer: Reserve of cash flow hedges]


disclosure: IFRS 7 24B b ii




ifrs-full


ReserveOfCashFlowHedgesHedgingRelationshipsForWhichHedgeAccountingIsNoLongerApplied


X instant, credit


Reserve of cash flow hedges, hedging relationships for which hedge accounting is no longer applied


A component of equity representing the reserve of cash flow hedges in relation to hedging relationships for which hedge accounting is no longer applied. [Refer: Reserve of cash flow hedges]


disclosure: IFRS 7 24B b iii




ifrs-full


ReserveOfCashFlowHedgesMember


member


Reserve of cash flow hedges [member]


This member stands for a component of equity representing the accumulated portion of gain (loss) on a hedging instrument that is determined to be an effective hedge for cash flow hedges. [Refer: Cash flow hedges [member]]


example: IAS 1 108, disclosure: IFRS 9 6.5.11




ifrs-full


ReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability


X instant, credit


Reserve of change in fair value of financial liability attributable to change in credit risk of liability


A component of equity representing the accumulated change in fair value of financial liabilities attributable to change in the credit risk of the liabilities. [Refer: Credit risk [member]; Financial liabilities]


common practice: IAS 1 78 e




ifrs-full


ReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityMember


member


Reserve of change in fair value of financial liability attributable to change in credit risk of liability [member]


This member stands for a component of equity representing the accumulated change in fair value of financial liabilities attributable to change in the credit risk of the liabilities. [Refer: Credit risk [member]; Financial liabilities]


example: IAS 1 108




ifrs-full


ReserveOfChangeInValueOfForeignCurrencyBasisSpreads


X instant, credit


Reserve of change in value of foreign currency basis spreads


A component of equity representing the accumulated change in the value of foreign currency basis spreads of financial instruments when excluding them from the designation of these financial instruments as hedging instruments.


common practice: IAS 1 78 e, disclosure: IFRS 9 6.5.16




ifrs-full


ReserveOfChangeInValueOfForeignCurrencyBasisSpreadsMember


member


Reserve of change in value of foreign currency basis spreads [member]


This member stands for a component of equity representing the accumulated change in the value of foreign currency basis spreads of financial instruments when excluding them from the designation of these financial instruments as hedging instruments.


example: IAS 1 108, disclosure: IFRS 9 6.5.16




ifrs-full


ReserveOfChangeInValueOfForwardElementsOfForwardContracts


X instant, credit


Reserve of change in value of forward elements of forward contracts


A component of equity representing the accumulated change in the value of the forward elements of forward contracts when separating the forward element and spot element of a forward contract and designating as the hedging instrument only the changes in the spot element.


common practice: IAS 1 78 e, disclosure: IFRS 9 6.5.16




ifrs-full


ReserveOfChangeInValueOfForwardElementsOfForwardContractsMember


member


Reserve of change in value of forward elements of forward contracts [member]


This member stands for a component of equity representing the accumulated change in the value of the forward elements of forward contracts when separating the forward element and spot element of a forward contract and designating as the hedging instrument only the changes in the spot element.


example: IAS 1 108, disclosure: IFRS 9 6.5.16




ifrs-full


ReserveOfChangeInValueOfTimeValueOfOptions


X instant, credit


Reserve of change in value of time value of options


A component of equity representing the accumulated change in the value of the time value of options when separating the intrinsic value and time value of an option contract and designating as the hedging instrument only the changes in the intrinsic value.


common practice: IAS 1 78 e, disclosure: IFRS 9 6.5.15




ifrs-full


ReserveOfChangeInValueOfTimeValueOfOptionsMember


member


Reserve of change in value of time value of options [member]


This member stands for a component of equity representing the accumulated change in the value of the time value of options when separating the intrinsic value and time value of an option contract and designating as the hedging instrument only the changes in the intrinsic value.


example: IAS 1 108, disclosure: IFRS 9 6.5.15




ifrs-full


ReserveOfDiscretionaryParticipationFeatures


X instant, credit


Reserve of discretionary participation features


A component of equity resulting from discretionary participation features. Discretionary participation features are contractual rights to receive, as a supplement to guaranteed benefits, additional benefits: (a) that are likely to be a significant portion of the total contractual benefits; (b) whose amount or timing is contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the performance of a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the company, fund or other entity that issues the contract.


example: IAS 1 78 e – Expiry date 2021-01-01, disclosure: IFRS 4 IG22 f – Expiry date 2021-01-01, disclosure: IFRS 4 34 b – Expiry date 2021-01-01




ifrs-full


ReserveOfDiscretionaryParticipationFeaturesMember


member


Reserve of discretionary participation features [member]


This member stands for a component of equity resulting from discretionary participation features. Discretionary participation features are contractual rights to receive, as a supplement to guaranteed benefits, additional benefits: (a) that are likely to be a significant portion of the total contractual benefits; (b) whose amount or timing is contractually at the discretion of the issuer; and (c) that are contractually based on: (i) the performance of a specified pool of contracts or a specified type of contract; (ii) realised and/or unrealised investment returns on a specified pool of assets held by the issuer; or (iii) the profit or loss of the company, fund or other entity that issues the contract.


example: IAS 1 108 – Expiry date 2021-01-01, disclosure: IFRS 4 IG22 f – Expiry date 2021-01-01, disclosure: IFRS 4 34 b – Expiry date 2021-01-01




ifrs-full


ReserveOfEquityComponentOfConvertibleInstruments


X instant, credit


Reserve of equity component of convertible instruments


A component of equity representing components of convertible instruments classified as equity.


common practice: IAS 1 55




ifrs-full


ReserveOfEquityComponentOfConvertibleInstrumentsMember


member


Reserve of equity component of convertible instruments [member]


This member stands for a component of equity representing components of convertible instruments classified as equity.


common practice: IAS 1 108




ifrs-full


ReserveOfExchangeDifferencesOnTranslation


X instant, credit


Reserve of exchange differences on translation


A component of equity representing exchange differences on translation of financial statements of foreign operations recognised in other comprehensive income and accumulated in equity. [Refer: Other comprehensive income]


disclosure: IAS 21 52 b




ifrs-full


ReserveOfExchangeDifferencesOnTranslationContinuingHedges


X instant, credit


Reserve of exchange differences on translation, continuing hedges


A component of equity representing the reserve of exchange differences on translation in relation to continuing hedges. [Refer: Reserve of exchange differences on translation]


disclosure: IFRS 7 24B b ii




ifrs-full


ReserveOfExchangeDifferencesOnTranslationHedgingRelationshipsForWhichHedgeAccountingIsNoLongerApplied


X instant, credit


Reserve of exchange differences on translation, hedging relationships for which hedge accounting is no longer applied


A component of equity representing the reserve of exchange differences on translation in relation to hedging relationships for which hedge accounting is no longer applied. [Refer: Reserve of exchange differences on translation]


disclosure: IFRS 7 24B b iii




ifrs-full


ReserveOfExchangeDifferencesOnTranslationMember


member


Reserve of exchange differences on translation [member]


This member stands for a component of equity representing accumulated exchange differences on the translation of financial statements of foreign operations recognised in other comprehensive income. [Refer: Other comprehensive income]


example: IAS 1 108, disclosure: IAS 21 52 b




ifrs-full


ReserveOfFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss


X instant, credit


Reserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss


A component of equity representing the accumulated finance income (expenses) from reinsurance contracts held excluded from profit or loss. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]


common practice: IAS 1 78 e – Effective 2021-01-01




ifrs-full


ReserveOfFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossMember


member


Reserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss [member]


This member stands for a component of equity representing the accumulated finance income (expenses) from reinsurance contracts held excluded from profit or loss. [Refer: Insurance finance income (expenses); Reinsurance contracts held [member]]


example: IAS 1 108 – Effective 2021-01-01




ifrs-full


ReserveOfGainsAndLossesFromInvestmentsInEquityInstruments


X instant, credit


Reserve of gains and losses from investments in equity instruments


A component of equity representing accumulated gains and losses from investments in equity instruments that the entity has designated at fair value through other comprehensive income.


common practice: IAS 1 78 e




ifrs-full


ReserveOfGainsAndLossesFromInvestmentsInEquityInstrumentsMember


member


Reserve of gains and losses from investments in equity instruments [member]


This member stands for a component of equity representing accumulated gains and losses from investments in equity instruments that the entity has designated at fair value through other comprehensive income.


example: IAS 1 108




ifrs-full


ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome


X instant, credit


Reserve of gains and losses on financial assets measured at fair value through other comprehensive income


A component of equity representing the reserve of gains and losses on financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]


common practice: IAS 1 78 e




ifrs-full


ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember


member


Reserve of gains and losses on financial assets measured at fair value through other comprehensive income [member]


This member stands for a component of equity representing the accumulated gains and losses on financial assets measured at fair value through other comprehensive income. [Refer: Financial assets measured at fair value through other comprehensive income; Other comprehensive income]


example: IAS 1 108




ifrs-full


ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenApplied


X instant, credit


Reserve of gains and losses on financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied


The cumulative amount included in other comprehensive income for financial assets measured at fair value through other comprehensive income related to insurance contracts to which paragraphs C18(b), C19(b), C24(b) and C24(c) of IFRS 17 have been applied. [Refer: Financial assets measured at fair value through other comprehensive income]


disclosure: IFRS 17 116 – Effective 2021-01-01




ifrs-full


ReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments


X instant, credit


Reserve of gains and losses on hedging instruments that hedge investments in equity instruments


A component of equity representing the accumulated gains and losses on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income.


common practice: IAS 1 78 e




ifrs-full


ReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstrumentsMember


member


Reserve of gains and losses on hedging instruments that hedge investments in equity instruments [member]


This member stands for a component of equity representing the accumulated gains and losses on hedging instruments that hedge investments in equity instruments that the entity has designated at fair value through other comprehensive income.


example: IAS 1 108




ifrs-full


ReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssets


X instant, credit


Reserve of gains and losses on remeasuring available-for-sale financial assets


A component of equity representing accumulated gains and losses on remeasuring available-for-sale financial assets. [Refer: Financial assets available-for-sale]


common practice: IAS 1 78 e – Expiry date 2021-01-01




ifrs-full


ReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssetsMember


member


Reserve of gains and losses on remeasuring available-for-sale financial assets [member]


This member stands for a component of equity representing accumulated gains and losses on remeasuring available-for-sale financial assets. [Refer: Financial assets available-for-sale]


example: IAS 1 108 – Expiry date 2021-01-01




ifrs-full


ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss


X instant, credit


Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss


A component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]


common practice: IAS 1 78 e – Effective 2021-01-01




ifrs-full


ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossMember


member


Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss [member]


This member stands for a component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]


example: IAS 1 108 – Effective 2021-01-01




ifrs-full


ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss


X instant, credit


Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss


A component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]


common practice: IAS 1 78 e – Effective 2021-01-01




ifrs-full


ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLossMember


member


Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss [member]


This member stands for a component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified subsequently to profit or loss. [Refer: Insurance finance income (expenses); Insurance contracts issued [member]]


example: IAS 1 108 – Effective 2021-01-01




ifrs-full


ReserveOfOverlayApproach


X instant, credit


Reserve of overlay approach


A component of equity representing the accumulated overlay approach adjustments.


common practice: IFRS 4 35D b – Effective on first application of IFRS 9




ifrs-full


ReserveOfOverlayApproachMember


member


Reserve of overlay approach [member]


This member stands for a component of equity representing the accumulated overlay approach adjustments.


common practice: IFRS 4 35D b – Effective on first application of IFRS 9




ifrs-full


ReserveOfRemeasurementsOfDefinedBenefitPlans


X instant, credit


Reserve of remeasurements of defined benefit plans


A component of equity representing the accumulated remeasurements of defined benefit plans. [Refer: Defined benefit plans [member]]


common practice: IAS 1 78 e




ifrs-full


ReserveOfRemeasurementsOfDefinedBenefitPlansMember


member


Reserve of remeasurements of defined benefit plans [member]


This member stands for a component of equity resulting from remeasurements of defined benefit plans. [Refer: Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans]


example: IAS 1 108




ifrs-full


ReserveOfSharebasedPayments


X instant, credit


Reserve of share-based payments


A component of equity resulting from share-based payments.


common practice: IAS 1 78 e




ifrs-full


ReserveOfSharebasedPaymentsMember


member


Reserve of share-based payments [member]


This member stands for a component of equity resulting from share-based payments.


example: IAS 1 108




ifrs-full


ReservesWithinEquityAxis


axis


Reserves within equity [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IAS 1 79 b




ifrs-full


ResidualValueRiskMember


member


Residual value risk [member]


This member stands for a component of other price risk that represents the type of risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in residual values. [Refer: Financial instruments, class [member]]


example: IFRS 7 IG32, example: IFRS 7 40 a




ifrs-full


RestatedMember


member


Currently stated [member]


This member stands for the information currently stated in the financial statements. It also represents the standard value for the “Retrospective application and retrospective restatement” and “Departure from requirement of IFRS” axes if no other member is used.


common practice: IAS 1 20 d, disclosure: IAS 1 106 b, disclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i, disclosure: IAS 8 49 b i, disclosure: IFRS 17 113 b – Effective 2021-01-01




ifrs-full


RestrictedCashAndCashEquivalents


X instant, debit


Restricted cash and cash equivalents


The amount of cash and cash equivalents whose use or withdrawal is restricted. [Refer: Cash and cash equivalents]


common practice: IAS 1 55




ifrs-full


RestrictionsOnAccessToAssetsInFunds


text


Description of restrictions on access to assets in funds


The description of restrictions on access to the assets in decommissioning, restoration and environmental rehabilitation funds.


disclosure: IFRIC 5 11




ifrs-full


RestrictionsOnRealisabilityOfInvestmentPropertyOrRemittanceOfIncomeAndProceedsOfDisposalOfInvestmentProperty


X instant


Restrictions on realisability of investment property or remittance of income and proceeds of disposal of investment property


The amount of restrictions on the realisability of investment property or the remittance of income and proceeds of disposal. [Refer: Investment property]


disclosure: IAS 40 75 g




ifrs-full


RestructuringContingentLiabilityMember


member


Restructuring contingent liability [member]


This member stands for a contingent liability for restructuring, such as the sale or termination of a line of business; closure of business locations in a country or region or relocation of activities from one country or region to another; changes in management structure; and fundamental reorganisations that have a material effect on the nature and focus of the entity’s operations. [Refer: Contingent liabilities [member]]


example: IAS 37 88




ifrs-full


RestructuringProvision


X instant, credit


Restructuring provision


The amount of provision for restructuring, such as the sale or termination of a line of business; closure of business locations in a country or region or relocation of activities from one country or region to another; changes in management structure; and fundamental reorganisations that have a material effect on the nature and focus of the entity’s operations. [Refer: Other provisions]


example: IAS 37 70




ifrs-full


RestructuringProvisionAbstract


 


Restructuring provision [abstract]


 


 




ifrs-full


RestructuringProvisionMember


member


Restructuring provision [member]


This member stands for a provision for restructuring, such as the sale or termination of a line of business; closure of business locations in a country or region or relocation of activities from one country or region to another; changes in management structure; and fundamental reorganisations that have a material effect on the nature and focus of the entity’s operations. [Refer: Other provisions [member]]


example: IAS 37 70




ifrs-full


RetainedEarnings


X instant, credit


Retained earnings


A component of equity representing the entity’s cumulative undistributed earnings or deficit.


example: IAS 1 78 e, example: IAS 1 IG6




ifrs-full


RetainedEarningsMember


member


Retained earnings [member]


This member stands for a component of equity representing an entity’s cumulative undistributed earnings or deficit.


disclosure: IAS 1 106, example: IAS 1 108




ifrs-full


RetentionPayables


X instant, credit


Retention payables


The amount of payment that is withheld by the entity, pending the fulfilment of a condition.


common practice: IAS 1 78




ifrs-full


RetirementsIntangibleAssetsAndGoodwill


X duration, credit


Retirements, intangible assets and goodwill


The decrease in intangible assets and goodwill resulting from retirements. [Refer: Intangible assets and goodwill]


common practice: IAS 38 118 e




ifrs-full


RetirementsIntangibleAssetsOtherThanGoodwill


X duration, credit


Retirements, intangible assets other than goodwill


The decrease in intangible assets other than goodwill resulting from retirements. [Refer: Intangible assets other than goodwill]


common practice: IAS 38 118 e




ifrs-full


RetirementsPropertyPlantAndEquipment


X duration, credit


Retirements, property, plant and equipment


The decrease in property, plant and equipment resulting from retirements. [Refer: Property, plant and equipment]


common practice: IAS 16 73 e




ifrs-full


RetrospectiveApplicationAndRetrospectiveRestatementAxis


axis


Retrospective application and retrospective restatement [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IAS 1 106 b, disclosure: IAS 8 28 f i, disclosure: IAS 8 29 c i, disclosure: IAS 8 49 b i




ifrs-full


ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset


X duration, debit


Return on plan assets excluding interest income or expense, net defined benefit liability (asset)


The decrease (increase) in the net defined benefit liability (asset) resulting from the return on plan assets, excluding amounts included in interest income or expense. The return on plans assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Plan assets [member]; Net defined benefit liability (asset); Actuarial assumptions [member]; Interest expense (income), net defined benefit liability (asset)]


disclosure: IAS 19 141 c i




ifrs-full


ReturnOnReimbursementRights


X duration, debit


Return on reimbursement rights, excluding interest income or expense


The increase (decrease) in reimbursement rights resulting from the return on those rights, excluding amounts included in interest income or expense. [Refer: Reimbursement rights, at fair value; Interest income, reimbursement rights]


disclosure: IAS 19 141 c i




ifrs-full


RevaluationIncreaseDecreaseIntangibleAssetsOtherThanGoodwill


X duration, debit


Revaluation increase (decrease), intangible assets other than goodwill


The increase (decrease) in intangible assets other than goodwill resulting from revaluations to fair value. [Refer: Intangible assets other than goodwill; Revaluation surplus]


disclosure: IAS 38 118 e iii




ifrs-full


RevaluationIncreaseDecreasePropertyPlantAndEquipment


X duration, debit


Revaluation increase (decrease), property, plant and equipment


The increase (decrease) in property, plant and equipment resulting from revaluations to fair value. [Refer: Property, plant and equipment; Revaluation surplus]


disclosure: IAS 16 73 e iv, disclosure: IAS 16 77 f




ifrs-full


RevaluationOfIntangibleAssetsAbstract


 


Revaluation of intangible assets [abstract]


 


 




ifrs-full


RevaluationSurplus


X instant, credit


Revaluation surplus


A component of equity representing the accumulated revaluation surplus on the revaluation of assets recognised in other comprehensive income. [Refer: Other comprehensive income]


disclosure: IAS 16 39, disclosure: IAS 38 85




ifrs-full


RevaluationSurplusMember


member


Revaluation surplus [member]


This member stands for a component of equity representing accumulated revaluation surplus on the revaluation of assets recognised in other comprehensive income. [Refer: Other comprehensive income]


example: IAS 1 108, disclosure: IAS 16 39, disclosure: IFRS 1 IG10




ifrs-full


Revenue


X duration, credit


Revenue


The income arising in the course of an entity’s ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims.


disclosure: IAS 1 82 a, example: IAS 1 103, example: IAS 1 102, disclosure: IFRS 12 B12 b v, example: IFRS 12 B10 b, disclosure: IFRS 5 33 b i, disclosure: IFRS 8 28 a, disclosure: IFRS 8 23 a, disclosure: IFRS 8 32, disclosure: IFRS 8 33 a, disclosure: IFRS 8 34




ifrs-full


RevenueAbstract


 


Revenue [abstract]


 


 




ifrs-full


RevenueAndOperatingIncome


X duration, credit


Revenue and other operating income


The aggregate amount of the entity’s revenue and other operating income. [Refer: Revenue]


common practice: IAS 1 85




ifrs-full


RevenueFromConstructionContracts


X duration, credit


Revenue from construction contracts


The amount of revenue arising from construction contracts. Construction contracts are contracts specifically negotiated for the construction of an asset or a combination of assets that are closely interrelated or interdependent in terms of their design, technology and function or their ultimate purpose or use. [Refer: Revenue]


common practice: IAS 1 112 c




ifrs-full


RevenueFromContractsWithCustomers


X duration, credit


Revenue from contracts with customers


The amount of revenue from contracts with customers. A customer is a party that has contracted with an entity to obtain goods or services that are an output of the entity’s ordinary activities in exchange for consideration.


disclosure: IFRS 15 113 a, disclosure: IFRS 15 114




ifrs-full


RevenueFromDividends


X duration, credit


Dividend income


The amount of dividends recognised as income. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.


common practice: IAS 1 112 c




ifrs-full


RevenueFromGovernmentGrants


X duration, credit


Income from government grants


The amount of income recognised in relation to government grants. [Refer: Government grants]


common practice: IAS 20 39 b




ifrs-full


RevenueFromHotelOperations


X duration, credit


Revenue from hotel operations


The amount of revenue arising from hotel operations. [Refer: Revenue]


common practice: IAS 1 112 c




ifrs-full


RevenueFromInsuranceContractsIssuedWithoutReductionForReinsuranceHeld


X duration, credit


Revenue from insurance contracts issued, without reduction for reinsurance held


The amount of revenue from insurance contracts issued, without any reduction for reinsurance held. [Refer: Revenue]


example: IAS 1 85 – Expiry date 2021-01-01, example: IFRS 4 IG24 a – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01




ifrs-full


RevenueFromInterest


X duration, credit


Interest income


The amount of income arising from interest.


common practice: IAS 1 112 c, disclosure: IFRS 12 B13 e, disclosure: IFRS 8 23 c, disclosure: IFRS 8 28 e




ifrs-full


RevenueFromPerformanceObligationsSatisfiedOrPartiallySatisfiedInPreviousPeriods


X duration, credit


Revenue from performance obligations satisfied or partially satisfied in previous periods


The amount of revenue from performance obligations satisfied (or partially satisfied) in previous periods. [Refer: Performance obligations [member]; Revenue from contracts with customers]


disclosure: IFRS 15 116 c




ifrs-full


RevenueFromRenderingOfAdvertisingServices


X duration, credit


Revenue from rendering of advertising services


The amount of revenue arising from the rendering of advertising services. [Refer: Revenue]


common practice: IAS 1 112 c




ifrs-full


RevenueFromRenderingOfCargoAndMailTransportServices


X duration, credit


Revenue from rendering of cargo and mail transport services


The amount of revenue arising from the rendering of cargo and mail transport services. [Refer: Revenue]


common practice: IAS 1 112 c




ifrs-full


RevenueFromRenderingOfDataServices


X duration, credit


Revenue from rendering of data services


The amount of revenue arising from the rendering of data services. [Refer: Revenue]


common practice: IAS 1 112 c




ifrs-full


RevenueFromRenderingOfGamingServices


X duration, credit


Revenue from rendering of gaming services


The amount of revenue arising from the rendering of gaming services. [Refer: Revenue]


common practice: IAS 1 112 c




ifrs-full


RevenueFromRenderingOfInformationTechnologyConsultingServices


X duration, credit


Revenue from rendering of information technology consulting services


The amount of revenue arising from the rendering of consulting services relating to information technology. [Refer: Revenue]


common practice: IAS 1 112 c




ifrs-full


RevenueFromRenderingOfInformationTechnologyMaintenanceAndSupportServices


X duration, credit


Revenue from rendering of information technology maintenance and support services


The amount of revenue arising from the rendering of maintenance and support services relating to information technology. [Refer: Revenue]


common practice: IAS 1 112 c




ifrs-full


RevenueFromRenderingOfInformationTechnologyServices


X duration, credit


Revenue from rendering of information technology services


The amount of revenue arising from the rendering of information technology services. [Refer: Revenue]


common practice: IAS 1 112 c




ifrs-full


RevenueFromRenderingOfInterconnectionServices


X duration, credit


Revenue from rendering of interconnection services


The amount of revenue arising from the rendering of interconnection services for other operators. [Refer: Revenue]


common practice: IAS 1 112 c




ifrs-full


RevenueFromRenderingOfInternetAndDataServices


X duration, credit


Revenue from rendering of internet and data services


The amount of revenue arising from the rendering of internet and data services. [Refer: Revenue]


common practice: IAS 1 112 c




ifrs-full


RevenueFromRenderingOfInternetAndDataServicesAbstract


 


Revenue from rendering of internet and data services [abstract]


 


 




ifrs-full


RevenueFromRenderingOfInternetServices


X duration, credit


Revenue from rendering of internet services


The amount of revenue arising from the rendering of internet services. [Refer: Revenue]


common practice: IAS 1 112 c




ifrs-full


RevenueFromRenderingOfLandLineTelephoneServices


X duration, credit


Revenue from rendering of land line telephone services


The amount of revenue arising from the rendering of land line telephone services. [Refer: Revenue]


common practice: IAS 1 112 c




ifrs-full


RevenueFromRenderingOfMobileTelephoneServices


X duration, credit


Revenue from rendering of mobile telephone services


The amount of revenue arising from the rendering of mobile telephone services. [Refer: Revenue]


common practice: IAS 1 112 c




ifrs-full


RevenueFromRenderingOfOtherTelecommunicationServices


X duration, credit


Revenue from rendering of other telecommunication services


The amount of revenue arising from the rendering of telecommunication services that the entity does not separately disclose in the same statement or note. [Refer: Revenue]


common practice: IAS 1 112 c




ifrs-full


RevenueFromRenderingOfPassengerTransportServices


X duration, credit


Revenue from rendering of passenger transport services


The amount of revenue arising from the rendering of passenger transport services. [Refer: Revenue]


common practice: IAS 1 112 c




ifrs-full


RevenueFromRenderingOfPrintingServices


X duration, credit


Revenue from rendering of printing services


The amount of revenue arising from the rendering of printing services. [Refer: Revenue]


common practice: IAS 1 112 c




ifrs-full


RevenueFromRenderingOfServices


X duration, credit


Revenue from rendering of services


The amount of revenue arising from the rendering of services. [Refer: Revenue]


common practice: IAS 1 112 c




ifrs-full


RevenueFromRenderingOfServicesRelatedPartyTransactions


X duration, credit


Revenue from rendering of services, related party transactions


The amount of revenue arising from the rendering of services in related party transactions. [Refer: Revenue; Related parties [member]]


example: IAS 24 21 c




ifrs-full


RevenueFromRenderingOfTelecommunicationServices


X duration, credit


Revenue from rendering of telecommunication services


The amount of revenue arising from the rendering of telecommunication services. [Refer: Revenue]


common practice: IAS 1 112 c




ifrs-full


RevenueFromRenderingOfTelecommunicationServicesAbstract


 


Revenue from rendering of telecommunication services [abstract]


 


 




ifrs-full


RevenueFromRenderingOfTelephoneServices


X duration, credit


Revenue from rendering of telephone services


The amount of revenue arising from the rendering of telephone services. [Refer: Revenue]


common practice: IAS 1 112 c




ifrs-full


RevenueFromRenderingOfTransportServices


X duration, credit


Revenue from rendering of transport services


The amount of revenue arising from the rendering of transport services. [Refer: Revenue]


common practice: IAS 1 112 c




ifrs-full


RevenueFromRoomOccupancyServices


X duration, credit


Revenue from room occupancy services


The amount of revenue arising from room occupancy services. [Refer: Revenue]


common practice: IAS 1 112 c




ifrs-full


RevenueFromRoyalties


X duration, credit


Royalty income


The amount of income arising from royalties.


common practice: IAS 1 112 c




ifrs-full


RevenueFromSaleOfAgriculturalProduce


X duration, credit


Revenue from sale of agricultural produce


The amount of revenue arising from the sale of agricultural produce. [Refer: Revenue]


common practice: IAS 1 112 c




ifrs-full


RevenueFromSaleOfAlcoholAndAlcoholicDrinks


X duration, credit


Revenue from sale of alcohol and alcoholic drinks


The amount of revenue arising from the sale of alcohol and alcoholic drinks. [Refer: Revenue]


common practice: IAS 1 112 c




ifrs-full


RevenueFromSaleOfBooks


X duration, credit


Revenue from sale of books


The amount of revenue arising from the sale of books. [Refer: Revenue]


common practice: IAS 1 112 c




ifrs-full


RevenueFromSaleOfCopper


X duration, credit


Revenue from sale of copper


The amount of revenue arising from the sale of copper. [Refer: Revenue]


common practice: IAS 1 112 c




ifrs-full


RevenueFromSaleOfCrudeOil


X duration, credit


Revenue from sale of crude oil


The amount of revenue arising from the sale of crude oil. [Refer: Current crude oil; Revenue]


common practice: IAS 1 112 c




ifrs-full


RevenueFromSaleOfElectricity


X duration, credit


Revenue from sale of electricity


The amount of revenue arising from the sale of electricity. [Refer: Revenue]


common practice: IAS 1 112 c




ifrs-full


RevenueFromSaleOfFoodAndBeverage


X duration, credit


Revenue from sale of food and beverage


The amount of revenue arising from the sale of food and beverage. [Refer: Revenue]


common practice: IAS 1 112 c




ifrs-full


RevenueFromSaleOfGold


X duration, credit


Revenue from sale of gold


The amount of revenue arising from the sale of gold. [Refer: Revenue]


common practice: IAS 1 112 c




ifrs-full


RevenueFromSaleOfGoods


X duration, credit


Revenue from sale of goods


The amount of revenue arising from the sale of goods. [Refer: Revenue]


common practice: IAS 1 112 c




ifrs-full


RevenueFromSaleOfGoodsRelatedPartyTransactions


X duration, credit


Revenue from sale of goods, related party transactions


The amount of revenue arising from the sale of goods in related party transactions. [Refer: Revenue; Related parties [member]]


example: IAS 24 21 a




ifrs-full


RevenueFromSaleOfNaturalGas


X duration, credit


Revenue from sale of natural gas


The amount of revenue arising from the sale of natural gas. [Refer: Current natural gas; Revenue]


common practice: IAS 1 112 c




ifrs-full


RevenueFromSaleOfOilAndGasProducts


X duration, credit


Revenue from sale of oil and gas products


The amount of revenue arising from the sale of oil and gas products. [Refer: Revenue]


common practice: IAS 1 112 c




ifrs-full


RevenueFromSaleOfPetroleumAndPetrochemicalProducts


X duration, credit


Revenue from sale of petroleum and petrochemical products


The amount of revenue arising from the sale of petroleum and petrochemical products. [Refer: Current petroleum and petrochemical products; Revenue]


common practice: IAS 1 112 c




ifrs-full


RevenueFromSaleOfPublications


X duration, credit


Revenue from sale of publications


The amount of revenue arising from the sale of publications. [Refer: Revenue]


common practice: IAS 1 112 c




ifrs-full


RevenueFromSaleOfSilver


X duration, credit


Revenue from sale of silver


The amount of revenue arising from the sale of silver. [Refer: Revenue]


common practice: IAS 1 112 c




ifrs-full


RevenueFromSaleOfSugar


X duration, credit


Revenue from sale of sugar


The amount of revenue arising from the sale of sugar. [Refer: Revenue]


common practice: IAS 1 112 c




ifrs-full


RevenueFromSaleOfTelecommunicationEquipment


X duration, credit


Revenue from sale of telecommunication equipment


The amount of revenue arising from the sale of telecommunication equipment. [Refer: Revenue]


common practice: IAS 1 112 c




ifrs-full


RevenueMultipleMeasurementInputMember


member


Revenue multiple, measurement input [member]


This member stands for a revenue multiple used as a measurement input.


example: IFRS 13 93 d, example: IFRS 13 IE63




ifrs-full


RevenueOfAcquiree


X duration, credit


Revenue of acquiree since acquisition date


The amount of revenue of the acquiree since the acquisition date included in the consolidated statement of comprehensive income. [Refer: Revenue]


disclosure: IFRS 3 B64 q i




ifrs-full


RevenueOfCombinedEntity


X duration, credit


Revenue of combined entity as if combination occurred at beginning of period


The revenue of the combined entity as though the acquisition date for all business combinations that occurred during the year had been as of the beginning of the annual reporting period. [Refer: Business combinations [member]; Revenue]


disclosure: IFRS 3 B64 q ii




ifrs-full


RevenueRecognisedOnExchangingConstructionServicesForFinancialAsset


X duration, credit


Revenue recognised on exchanging construction services for financial asset


The amount of revenue recognised when construction services are exchanged for financial assets in service concession arrangements. [Refer: Service concession arrangements [member]; Revenue from contracts with customers]


disclosure: SIC 29 6A




ifrs-full


RevenueRecognisedOnExchangingConstructionServicesForIntangibleAsset


X duration, credit


Revenue recognised on exchanging construction services for intangible asset


The amount of revenue recognised when construction services are exchanged for an intangible asset in service concession arrangements. [Refer: Service concession arrangements [member]; Revenue from contracts with customers]


disclosure: SIC 29 6A




ifrs-full


RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod


X duration, credit


Revenue that was included in contract liability balance at beginning of period


The amount of revenue that was included in the contract liability balance at the beginning of the period. [Refer: Contract liabilities; Revenue from contracts with customers]


disclosure: IFRS 15 116 b




ifrs-full


ReversalAllowanceAccountForCreditLossesOfFinancialAssets


X duration


Reversal, allowance account for credit losses of financial assets


The decrease in an allowance account for credit losses of financial assets resulting from the reversal of impairment. [Refer: Allowance account for credit losses of financial assets]


common practice: IFRS 7 16 – Expiry date 2021-01-01




ifrs-full


ReversalOfImpairmentLoss


X duration, credit


Reversal of impairment loss


The amount recognised as an increase of the carrying amount of an asset or cash-generating unit to its recoverable amount when an impairment loss had been previously recognised. [Refer: Impairment loss]


disclosure: IAS 36 130 b, disclosure: IAS 36 130 d ii




ifrs-full


ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncome


X duration, credit


Reversal of impairment loss recognised in other comprehensive income


The amount of reversal of impairment loss recognised in other comprehensive income. [Refer: Reversal of impairment loss; Impairment loss recognised in other comprehensive income]


disclosure: IAS 36 126 d, disclosure: IAS 36 129 b




ifrs-full


ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill


X duration


Reversal of impairment loss recognised in other comprehensive income, intangible assets other than goodwill


The amount of reversal of impairment loss recognised in other comprehensive income for intangible assets other than goodwill. [Refer: Reversal of impairment loss recognised in other comprehensive income; Intangible assets other than goodwill]


disclosure: IAS 38 118 e iii




ifrs-full


ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment


X duration


Reversal of impairment loss recognised in other comprehensive income, property, plant and equipment


The amount of reversal of impairment loss recognised in other comprehensive income for property, plant and equipment. [Refer: Reversal of impairment loss recognised in other comprehensive income; Property, plant and equipment]


disclosure: IAS 16 73 e iv




ifrs-full


ReversalOfImpairmentLossRecognisedInProfitOrLoss


X duration, credit


Reversal of impairment loss recognised in profit or loss


The amount of reversal of impairment loss recognised in profit or loss. [Refer: Reversal of impairment loss; Profit (loss)]


disclosure: IAS 36 126 b, disclosure: IAS 36 129 b




ifrs-full


ReversalOfImpairmentLossRecognisedInProfitOrLossBiologicalAssets


X duration


Reversal of impairment loss recognised in profit or loss, biological assets


The amount of reversal of impairment loss recognised in profit or loss for biological assets. [Refer: Reversal of impairment loss recognised in profit or loss; Biological assets]


disclosure: IAS 41 55 b




ifrs-full


ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill


X duration


Reversal of impairment loss recognised in profit or loss, intangible assets other than goodwill


The amount of reversal of impairment loss recognised in profit or loss for intangible assets other than goodwill. [Refer: Reversal of impairment loss recognised in profit or loss; Intangible assets other than goodwill]


disclosure: IAS 38 118 e v




ifrs-full


ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentProperty


X duration


Reversal of impairment loss recognised in profit or loss, investment property


The amount of reversal of impairment loss recognised in profit or loss for investment property. [Refer: Reversal of impairment loss recognised in profit or loss; Investment property]


disclosure: IAS 40 76 g, disclosure: IAS 40 79 d v




ifrs-full


ReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances


X duration


Reversal of impairment loss recognised in profit or loss, loans and advances


The amount of reversal of impairment loss recognised in profit or loss for loans and advances. [Refer: Reversal of impairment loss recognised in profit or loss]


common practice: IAS 1 85




ifrs-full


ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment


X duration


Reversal of impairment loss recognised in profit or loss, property, plant and equipment


The amount of reversal of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Reversal of impairment loss recognised in profit or loss; Property, plant and equipment]


disclosure: IAS 1 98 a, disclosure: IAS 16 73 e vi




ifrs-full


ReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables


X duration, credit


Reversal of impairment loss recognised in profit or loss, trade receivables


The amount of reversal of impairment loss recognised in profit or loss for trade receivables. [Refer: Reversal of impairment loss recognised in profit or loss; Trade receivables]


common practice: IAS 1 112 c




ifrs-full


ReversalOfInventoryWritedown


X duration


Reversal of inventory write-down


The amount recognised as a reduction in the amount of inventories recognised as an expense due to the reversal of any write-down of inventories resulting from an increase in net realisable value. [Refer: Inventories; Inventory write-down]


disclosure: IAS 1 98 a, disclosure: IAS 2 36 f




ifrs-full


ReversalOfProvisionsForCostOfRestructuring


X duration, credit


Reversal of provisions for cost of restructuring


The amount of reversals of provisions for the cost of restructuring. [Refer: Restructuring provision]


disclosure: IAS 1 98 b




ifrs-full


ReversedUnsettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination


X duration, debit


Reversed unsettled liabilities, contingent liabilities recognised in business combination


The amount of contingent liabilities recognised in a business combination that were unsettled and subsequently reversed. [Refer: Contingent liabilities recognised in business combination; Business combinations [member]]


disclosure: IFRS 3 B67 c




ifrs-full


ReverseRepurchaseAgreementsAndCashCollateralOnSecuritiesBorrowed


X instant, debit


Reverse repurchase agreements and cash collateral on securities borrowed


The amount of instruments purchased for resale in reverse repurchase agreements and cash collateral on securities borrowed. [Refer: Repurchase agreements and cash collateral on securities lent]


common practice: IAS 1 55




ifrs-full


RightofuseAssetFairValueUsedAsDeemedCost


X instant, debit


Right-of-use asset fair value used as deemed cost


The amount of right-of-use assets for which fair value was used as their deemed cost in the opening IFRS statement of financial position. [Refer: Right-of-use assets]


disclosure: IFRS 1 30




ifrs-full


RightofuseAssets


X instant, debit


Right-of-use assets


The amount of assets that represent a lessee’s right to use an underlying asset for the lease term. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee.


disclosure: IFRS 16 53 j




ifrs-full


RightofuseAssetsIncreaseDecreaseInRevaluationSurplus


X duration, credit


Right-of-use assets, increase (decrease) in revaluation surplus


The increase (decrease) in the revaluation surplus that relates to right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets]


disclosure: IFRS 16 57




ifrs-full


RightofuseAssetsMember


member


Right-of-use assets [member]


This member stands for right-of-use assets. [Refer: Right-of-use assets]


disclosure: IFRS 16 33




ifrs-full


RightofuseAssetsRevaluationSurplus


X instant, credit


Right-of-use assets, revaluation surplus


The amount of the revaluation surplus that relates to right-of-use assets. [Refer: Revaluation surplus; Right-of-use assets]


disclosure: IFRS 16 57




ifrs-full


RightofuseAssetsRevaluedAssetsAtCost


X instant, debit


Right-of-use assets, revalued assets, at cost


The amount of right-of-use assets that would have been recognised had the revalued assets been carried under the cost model. [Refer: Right-of-use assets]


disclosure: IFRS 16 57




ifrs-full


RightofuseAssetsThatDoNotMeetDefinitionOfInvestmentProperty


X instant, debit


Right-of-use assets that do not meet definition of investment property


The amount of right-of-use assets that do not meet the definition of investment property. [Refer: Right-of-use assets; Investment property]


disclosure: IFRS 16 47 a




ifrs-full


RightsPreferencesAndRestrictionsAttachingToClassOfShareCapital


text


Rights, preferences and restrictions attaching to class of share capital


The description of the rights, preferences and restrictions attaching to a class of share capital including restrictions on the distribution of dividends and the repayment of capital. [Refer: Share capital [member]]


disclosure: IAS 1 79 a v




ifrs-full


RiskAdjustmentForNonfinancialRiskMember


member


Risk adjustment for non-financial risk [member]


This member stands for the compensation an entity requires for bearing the uncertainty about the amount and timing of the cash flows that arises from non-financial risk as the entity fulfils insurance contracts.


disclosure: IFRS 17 100 c ii – Effective 2021-01-01, disclosure: IFRS 17 101 b – Effective 2021-01-01, disclosure: IFRS 17 107 c – Effective 2021-01-01




ifrs-full


RiskDiversificationEffectMember


member


Risk diversification effect [member]


This member stands for the effect of the diversification of risks arising from financial instruments. [Refer: Financial instruments, class [member]]


common practice: IFRS 7 32




ifrs-full


RiskExposureAssociatedWithInstrumentsSharingCharacteristic


X instant


Risk exposure associated with instruments sharing characteristic


The amount of risk exposure associated with financial instruments with a shared characteristic that identifies a concentration of risks. [Refer: Financial instruments, class [member]]


disclosure: IFRS 7 B8 c




ifrs-full


RiskExposuresAxis


axis


Risk exposures [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IFRS 17 128 a – Effective 2021-01-01




ifrs-full


RiskExposuresMember


member


Risk exposures [member]


This member stands for the risk exposures. It also represents the standard value for the “Risk exposures” axis if no other member is used.


disclosure: IFRS 17 128 a – Effective 2021-01-01




ifrs-full


RoyaltyExpense


X duration, debit


Royalty expense


The amount of expense arising from royalties.


common practice: IAS 1 85




ifrs-full


SaleOrIssueOfTreasuryShares


X duration, credit


Sale or issue of treasury shares


The increase in equity resulting from the sale or issue of treasury shares. [Refer: Treasury shares]


common practice: IAS 1 106 d




ifrs-full


SalesAndMarketingExpense


X duration, debit


Sales and marketing expense


The amount of expense relating to the marketing and selling of goods or services.


common practice: IAS 1 85




ifrs-full


SalesChannelsAxis


axis


Sales channels [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


example: IFRS 15 B89 g




ifrs-full


SalesChannelsMember


member


Sales channels [member]


This member stands for all sales channels. It also represents the standard value for the “Sales channels” axis if no other member is used.


example: IFRS 15 B89 g




ifrs-full


SalesFairValueMeasurementAssets


X duration, credit


Sales, fair value measurement, assets


The decrease in the fair value measurement of assets resulting from sales. [Refer: At fair value [member]]


disclosure: IFRS 13 93 e iii




ifrs-full


SalesFairValueMeasurementEntitysOwnEquityInstruments


X duration, debit


Sales, fair value measurement, entity’s own equity instruments


The decrease in the fair value measurement of entity’s own equity instruments resulting from sales. [Refer: At fair value [member]; Entity’s own equity instruments [member]]


disclosure: IFRS 13 93 e iii




ifrs-full


SalesFairValueMeasurementLiabilities


X duration, debit


Sales, fair value measurement, liabilities


The decrease in the fair value measurement of liabilities resulting from sales. [Refer: At fair value [member]]


disclosure: IFRS 13 93 e iii




ifrs-full


SalesOfPropertyAndOtherAssetsRelatedPartyTransactions


X duration, credit


Sales of property and other assets, related party transactions


The amount of property and other assets sold by the entity in related party transactions. [Refer: Related parties [member]]


example: IAS 24 21 b




ifrs-full


SecuredBankLoansReceived


X instant, credit


Secured bank loans received


The amount of loans received from banks that have been secured by collateral. [Refer: Loans received]


common practice: IAS 1 112 c




ifrs-full


SecuritiesLendingMember


member


Securities lending [member]


This member stands for the lending of securities in which the lender transfers securities in exchange for collateral provided by the borrower.


example: IFRS 7 IG40B, example: IFRS 7 B33




ifrs-full


SecuritisationsMember


member


Securitisations [member]


This member stands for securitisations, whereby individual assets are pooled together and sold to an entity that issues debt instruments backed by the pool of assets.


example: IFRS 7 B33




ifrs-full


SecuritisationVehiclesMember


member


Securitisation vehicles [member]


This member stands for vehicles used for the process of securitisation, whereby individual assets are pooled together and sold to a special purpose vehicle that issues debt instruments backed by the pool of assets.


example: IFRS 12 B23 a




ifrs-full


SegmentConsolidationItemsAxis


axis


Segment consolidation items [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IFRS 8 23




ifrs-full


SegmentInWhichNoncurrentAssetOrDisposalGroupHeldForSaleIsPresented


text


Description of segment in which non-current asset or disposal group held for sale is presented


The description of the reportable segment in which non-current assets or disposal groups held for sale are presented. [Refer: Non-current assets or disposal groups classified as held for sale; Disposal groups classified as held for sale [member]]


disclosure: IFRS 5 41 d




ifrs-full


SegmentsAxis


axis


Segments [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


example: IAS 19 138 d, disclosure: IAS 36 130 d ii, disclosure: IFRS 15 115, example: IFRS 17 96 c – Effective 2021-01-01, disclosure: IFRS 8 23




ifrs-full


SegmentsMember


member


Segments [member]


This member stands for all segments of an entity. It also represents the standard value for the “Segments” axis if no other member is used.


example: IAS 19 138 d, disclosure: IAS 36 130 d ii, disclosure: IFRS 15 115, example: IFRS 17 96 c – Effective 2021-01-01, disclosure: IFRS 8 28




ifrs-full


SellingExpense


X duration, debit


Selling expense


The amount of expense relating to selling activities of the entity.


common practice: IAS 1 112 c




ifrs-full


SellingGeneralAndAdministrativeExpense


X duration, debit


Selling, general and administrative expense


The amount of expense relating to selling, general and administrative activities of the entity.


common practice: IAS 1 85




ifrs-full


SellingGeneralAndAdministrativeExpenseAbstract


 


Selling, general and administrative expense [abstract]


 


 




ifrs-full


SellingProfitLossOnFinanceLeases


X duration, credit


Selling profit (loss) on finance leases


The selling profit (loss) on finance leases. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset.


disclosure: IFRS 16 90 a i




ifrs-full


SensitivityAnalysisForEachTypeOfMarketRisk


text block


Sensitivity analysis for types of market risk [text block]


The disclosure of the sensitivity analysis for types of market risk to which the entity is exposed, showing how profit or loss and equity would have been affected by changes in the relevant risk variable that were reasonably possible at that date. [Refer: Market risk [member]]


disclosure: IFRS 7 40 a




ifrs-full


SensitivityAnalysisToInsuranceRisk


text


Sensitivity analysis to insurance risk


The description of a sensitivity analysis that shows how profit (loss) and equity would have been affected if changes in the relevant insurance risk variable that were reasonably possible at the end of the reporting period had occurred, the methods and assumptions used in preparing the sensitivity analysis and any changes from the previous period in the methods and assumptions used.


disclosure: IFRS 4 39A a – Expiry date 2021-01-01




ifrs-full


SeparateManagementEntitiesAxis


axis


Separate management entities [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IAS 24 18A




ifrs-full


SeparateManagementEntitiesMember


member


Separate management entities [member]


This member stands for separate entities that provide key management personnel services to the entity. It also represents the standard value for the “Separate management entities” axis if no other member is used. [Refer: Key management personnel of entity or parent [member]]


disclosure: IAS 24 18A




ifrs-full


SeparateMember


member


Separate [member]


This member stands for separate financial statements. Separate financial statements are those presented by an entity in which the entity could elect, subject to the requirements in IAS 27, to account for its investments in subsidiaries, joint ventures and associates either at cost, in accordance with IFRS 9, or using the equity method as described in IAS 28.


disclosure: IAS 27 4




ifrs-full


ServiceConcessionArrangementsAxis


axis


Service concession arrangements [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: SIC 29 6




ifrs-full


ServiceConcessionArrangementsMember


member


Service concession arrangements [member]


This member stands for arrangements in which an entity (the operator) may enter into an arrangement with another entity (the grantor) to provide services that give the public access to major economic and social facilities. The grantor may be a public or private sector entity, including a governmental body. Examples of service concession arrangements involve water treatment and supply facilities, motorways, car parks, tunnels, bridges, airports and telecommunication networks. Examples of arrangements that are not service concession arrangements include an entity outsourcing the operation of its internal services (for example, employee cafeteria, building maintenance, and accounting or information technology functions). It also represents the standard value for the “Service concession arrangements” axis if no other member is used. [Refer: Government [member]]


disclosure: SIC 29 6




ifrs-full


ServiceConcessionRightsMember


member


Service concession rights [member]


This member stands for service concession rights. [Refer: Service concession arrangements [member]]


common practice: IAS 38 119




ifrs-full


ServicesExpense


X duration, debit


Services expense


The amount of expense arising from services.


common practice: IAS 1 85




ifrs-full


ServicesReceivedRelatedPartyTransactions


X duration, debit


Services received, related party transactions


The amount of services received in related party transactions. [Refer: Related parties [member]]


example: IAS 24 21 c




ifrs-full


SettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination


X duration, debit


Settled liabilities, contingent liabilities recognised in business combination


The amount of contingent liabilities recognised in a business combination that were settled. [Refer: Contingent liabilities recognised in business combination]


disclosure: IFRS 3 B67 c




ifrs-full


SettlementOfLiabilitiesByEntityOnBehalfOfRelatedPartyRelatedPartyTransactions


X duration


Settlement of liabilities by entity on behalf of related party, related party transactions


The amount of liabilities settled by the entity on behalf of a related party in related party transactions. [Refer: Related parties [member]]


example: IAS 24 21 j




ifrs-full


SettlementOfLiabilitiesOnBehalfOfEntityByRelatedPartyRelatedPartyTransactions


X duration


Settlement of liabilities on behalf of entity by related party, related party transactions


The amount of liabilities settled on behalf of the entity by a related party in related party transactions. [Refer: Related parties [member]]


example: IAS 24 21 j




ifrs-full


SettlementsFairValueMeasurementAssets


X duration, credit


Settlements, fair value measurement, assets


The decrease in the fair value measurement of assets resulting from settlements. [Refer: At fair value [member]]


disclosure: IFRS 13 93 e iii




ifrs-full


SettlementsFairValueMeasurementEntitysOwnEquityInstruments


X duration, debit


Settlements, fair value measurement, entity’s own equity instruments


The decrease in the fair value measurement of the entity’s own equity instruments resulting from settlements. [Refer: At fair value [member]; Entity’s own equity instruments [member]]


disclosure: IFRS 13 93 e iii




ifrs-full


SettlementsFairValueMeasurementLiabilities


X duration, debit


Settlements, fair value measurement, liabilities


The decrease in the fair value measurement of liabilities resulting from settlements. [Refer: At fair value [member]]


disclosure: IFRS 13 93 e iii




ifrs-full


SetupCostsMember


member


Setup costs [member]


This member stands for a category of assets recognised from the costs to obtain or fulfil contracts with customers representing the setup costs. [Refer: Assets recognised from costs to obtain or fulfil contracts with customers]


example: IFRS 15 128 a




ifrs-full


SevenYearsBeforeReportingYearMember


member


Seven years before reporting year [member]


This member stands for a year that ended seven years before the end of the reporting year.


disclosure: IFRS 17 130 – Effective 2021-01-01




ifrs-full


SharebasedPaymentArrangementsMember


member


Share-based payment arrangements [member]


This member stands for an agreement between the entity or another group entity or any shareholder of the group entity and another party (including an employee) that entitles the other party to receive (a) cash or other assets of the entity for amounts that are based on the price (or value) of equity instruments (including shares or share options) of the entity or another group entity; or (b) equity instruments (including shares or share options) of the entity or another group entity, provided that the specified vesting conditions, if any, are met. It also represents the standard value for the “Types of share-based payment arrangements” axis if no other member is used.


disclosure: IFRS 2 45




ifrs-full


ShareIssueRelatedCost


X duration, debit


Share issue related cost


The amount of cost related to the issuance of shares.


common practice: IAS 1 106 d




ifrs-full


ShareOfAmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachNewlyDesignatedFinancialAssets


X duration, debit


Share of amount reclassified from profit or loss to other comprehensive income applying overlay approach, newly designated financial assets


The entity’s share of the amount reclassified from profit or loss to other comprehensive income relating to newly designated financial assets applying the overlay approach.


disclosure: IFRS 4 39M b – Effective on first application of IFRS 9




ifrs-full


ShareOfAmountReportedInProfitOrLossApplyingIFRS9FinancialAssetsToWhichOverlayApproachIsApplied


X duration, debit


Share of amount reported in profit or loss applying IFRS 9, financial assets to which overlay approach is applied


The entity’s share of the amount reported in profit or loss applying IFRS 9 for financial assets to which the overlay approach is applied.


disclosure: IFRS 4 39M b – Effective on first application of IFRS 9




ifrs-full


ShareOfAmountThatWouldHaveBeenReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachIfFinancialAssetsHadNotBeenDedesignated


X duration, debit


Share of amount that would have been reclassified from profit or loss to other comprehensive income applying overlay approach if financial assets had not been de-designated


The entity’s share of the amount that would have been reclassified from profit or loss to other comprehensive income if financial assets had not been de-designated from the overlay approach.


disclosure: IFRS 4 39M b – Effective on first application of IFRS 9




ifrs-full


ShareOfAmountThatWouldHaveBeenReportedInProfitOrLossIfIAS39HadBeenAppliedFinancialAssetsToWhichOverlayApproachIsApplied


X duration, debit


Share of amount that would have been reported in profit or loss if IAS 39 had been applied, financial assets to which overlay approach is applied


The entity’s share of the amount that would have been reported in profit or loss for financial assets to which the overlay approach is applied if IAS 39 had been applied.


disclosure: IFRS 4 39M b – Effective on first application of IFRS 9




ifrs-full


ShareOfContingentLiabilitiesIncurredJointlyWithOtherVenturers


X instant, credit


Share of contingent liabilities of joint ventures incurred jointly with other investors


The entity’s share of contingent liabilities incurred jointly with other investors with joint control of the joint ventures. [Refer: Contingent liabilities [member]; Joint ventures [member]]


disclosure: IFRS 12 23 b




ifrs-full


ShareOfContingentLiabilitiesOfAssociatesIncurredJointlyWithOtherInvestors


X instant, credit


Share of contingent liabilities of associates incurred jointly with other investors


The entity’s share of contingent liabilities incurred jointly with other investors with significant influence over associates. [Refer: Associates [member]; Contingent liabilities [member]]


disclosure: IFRS 12 23 b




ifrs-full


ShareOfContingentLiabilitiesOfAssociatesMember


member


Share of contingent liabilities of associates [member]


This member stands for share of contingent liabilities of associates. [Refer: Associates [member]; Contingent liabilities [member]]


example: IAS 37 88




ifrs-full


ShareOfDebtInstrumentsIssuedThatAreIncludedInInsurersRegulatoryCapital


X instant, credit


Share of debt instruments issued that are included in insurer’s regulatory capital


The entity’s share of the amount of debt instruments issued that are included in the insurer’s regulatory capital.


example: IFRS 4 39J b – Expiry date 2021-01-01




ifrs-full


ShareOfDeferredTaxLiabilitiesOnLiabilitiesArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts


X instant, credit


Share of deferred tax liabilities on liabilities arising from contracts within scope of IFRS 4 and non-derivative investment contracts


The entity’s share of the amount of deferred tax liabilities on liabilities arising from the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Deferred tax liabilities]


example: IFRS 4 39J b – Expiry date 2021-01-01




ifrs-full


ShareOfDerivativeLiabilitiesUsedToMitigateRisksArisingFromAssetsBackingContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts


X instant, credit


Share of derivative liabilities used to mitigate risks arising from assets backing contracts within scope of IFRS 4 and non-derivative investment contracts


The entity’s share of the amount of derivative liabilities used to mitigate risks arising from the assets backing the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Derivatives [member]]


example: IFRS 4 39J b – Expiry date 2021-01-01




ifrs-full


ShareOfDerivativeLiabilitiesUsedToMitigateRisksArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts


X instant, credit


Share of derivative liabilities used to mitigate risks arising from contracts within scope of IFRS 4 and non-derivative investment contracts


The entity’s share of the amount of derivative liabilities used to mitigate risks arising from the contracts within the scope of IFRS 4 and non-derivative investment contracts. [Refer: Derivatives [member]]


example: IFRS 4 39J b – Expiry date 2021-01-01




ifrs-full


ShareOfFinancialAssetsDescribedInParagraph39EaOfIFRS4CarryingAmountApplyingIAS39


X instant, debit


Share of financial assets described in paragraph 39E(a) of IFRS 4, carrying amount applying IAS 39


The entity’s share of the carrying amount applying IAS 39 of financial assets described in paragraph 39E(a) of IFRS 4. In case of financial assets measured at amortised cost, the amount should be before adjusting for any impairment allowances. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]


disclosure: IFRS 4 39J b – Expiry date 2021-01-01




ifrs-full


ShareOfFinancialAssetsDescribedInParagraph39EaOfIFRS4FairValue


X instant, debit


Share of financial assets described in paragraph 39E(a) of IFRS 4, fair value


The entity’s share of the fair value of financial assets described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]


disclosure: IFRS 4 39J b – Expiry date 2021-01-01




ifrs-full


ShareOfFinancialAssetsDescribedInParagraph39EaOfIFRS4ThatDoNotHaveLowCreditRiskCarryingAmountApplyingIAS39


X instant, debit


Share of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, carrying amount applying IAS 39


The entity’s share of the carrying amount applying IAS 39 of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk. In case of financial assets measured at amortised cost, the amount should be before adjusting for any impairment allowances. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]


disclosure: IFRS 4 39J b – Expiry date 2021-01-01




ifrs-full


ShareOfFinancialAssetsDescribedInParagraph39EaOfIFRS4ThatDoNotHaveLowCreditRiskFairValue


X instant, debit


Share of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk, fair value


The entity’s share of the fair value of financial assets described in paragraph 39E(a) of IFRS 4 that do not have low credit risk. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]


disclosure: IFRS 4 39J b – Expiry date 2021-01-01




ifrs-full


ShareOfFinancialAssetsOtherThanThoseSpecifiedInParagraph39EaOfIFRS4FairValue


X instant, debit


Share of financial assets other than those specified in paragraph 39E(a) of IFRS 4, fair value


The entity’s share of the fair value of financial assets other than those described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]


disclosure: IFRS 4 39J b – Expiry date 2021-01-01




ifrs-full


ShareOfFinancialAssetsToWhichOverlayApproachIsApplied


X instant, debit


Share of financial assets to which overlay approach is applied


The entity’s share of the amount of financial assets to which the overlay approach is applied. [Refer: Financial assets]


disclosure: IFRS 4 39M b – Effective on first application of IFRS 9




ifrs-full


ShareOfIncreaseDecreaseInFairValueOfFinancialAssetsDescribedInParagraph39EaOfIFRS4


X duration, debit


Share of increase (decrease) in fair value of financial assets described in paragraph 39E(a) of IFRS 4


The entity’s share of the increase (decrease) in the fair value of financial assets described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]


disclosure: IFRS 4 39J b – Expiry date 2021-01-01




ifrs-full


ShareOfIncreaseDecreaseInFairValueOfFinancialAssetsOtherThanThoseSpecifiedInParagraph39EaOfIFRS4


X duration, debit


Share of increase (decrease) in fair value of financial assets other than those specified in paragraph 39E(a) of IFRS 4


The entity’s share of the increase (decrease) in the fair value of financial assets other than those described in paragraph 39E(a) of IFRS 4. [Refer: Financial assets described in paragraph 39E(a) of IFRS 4, fair value]


disclosure: IFRS 4 39J b – Expiry date 2021-01-01




ifrs-full


ShareOfLiabilitiesThatAriseBecauseInsurerIssuesOrFulfilsObligationsArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts


X instant, credit


Share of liabilities that arise because insurer issues or fulfils obligations arising from contracts within scope of IFRS 4 and non-derivative investment contracts


The entity’s share of the amount of liabilities that arise because an insurer issues, or fulfils obligations arising from, the contracts within the scope of IFRS 4 and non-derivative investment contracts.


disclosure: IFRS 4 39J b – Expiry date 2021-01-01




ifrs-full


ShareOfNonderivativeInvestmentContractLiabilitiesMeasuredAtFairValueThroughProfitOrLossApplyingIAS39


X instant, credit


Share of non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39


The entity’s share of the amount of non-derivative investment contract liabilities measured at fair value through profit or loss applying IAS 39. [Refer: Derivatives [member]]


disclosure: IFRS 4 39J b – Expiry date 2021-01-01




ifrs-full


ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod


X duration, credit


Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax


The entity’s share of the other comprehensive income of associates and joint ventures accounted for using the equity method, net of tax. [Refer: Associates [member]; Investments accounted for using equity method; Joint ventures [member]; Other comprehensive income]


disclosure: IAS 1 91 a, disclosure: IFRS 12 B16 c, disclosure: IFRS 4 39M b – Effective on first application of IFRS 9




ifrs-full


ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTax


X duration, credit


Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax


The entity’s share of the other comprehensive income of associates and joint ventures accounted for using the equity method, before tax. [Refer: Associates [member]; Investments accounted for using equity method; Joint ventures [member]; Other comprehensive income]


disclosure: IAS 1 91 b, disclosure: IFRS 4 39M b – Effective on first application of IFRS 9




ifrs-full


ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTaxAbstract


 


Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax [abstract]


 


 




ifrs-full


ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodNetOfTaxAbstract


 


Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax [abstract]


 


 




ifrs-full


ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossBeforeTax


X duration, credit


Share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss, before tax


Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will be reclassified to profit or loss, before tax.


disclosure: IAS 1 82A




ifrs-full


ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossNetOfTax


X duration, credit


Share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss, net of tax


Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will be reclassified to profit or loss, net of tax.


disclosure: IAS 1 82A




ifrs-full


ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossBeforeTax


X duration, credit


Share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss, before tax


Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will not be reclassified to profit or loss, before tax.


disclosure: IAS 1 82A




ifrs-full


ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax


X duration, credit


Share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss, net of tax


Share of the other comprehensive income of associates and joint ventures accounted for using the equity method that will not be reclassified to profit or loss, net of tax.


disclosure: IAS 1 82A




ifrs-full


ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod


X duration, credit


Share of profit (loss) of associates accounted for using equity method


The entity’s share of the profit (loss) of associates accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method; Profit (loss)]


common practice: IAS 1 85




ifrs-full


ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod


X duration, credit


Share of profit (loss) of associates and joint ventures accounted for using equity method


The entity’s share of the profit (loss) of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method; Joint ventures [member]; Profit (loss)]


disclosure: IAS 1 82 c, disclosure: IFRS 4 39M b – Effective on first application of IFRS 9, disclosure: IFRS 8 23 g, disclosure: IFRS 8 28 e




ifrs-full


ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethodAbstract


 


Share of profit (loss) of associates and joint ventures accounted for using equity method [abstract]


 


 




ifrs-full


ShareOfProfitLossOfContinuingOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod


X duration, credit


Share of profit (loss) from continuing operations of associates and joint ventures accounted for using equity method


The entity’s share of the profit (loss) from continuing operations of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Continuing operations [member]; Investments accounted for using equity method; Joint ventures [member]; Profit (loss) from continuing operations]


disclosure: IFRS 12 B16 a




ifrs-full


ShareOfProfitLossOfDiscontinuedOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod


X duration, credit


Share of post-tax profit (loss) from discontinued operations of associates and joint ventures accounted for using equity method


The entity’s share of the post-tax profit (loss) from discontinued operations of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Discontinued operations [member]; Investments accounted for using equity method; Joint ventures [member]; Profit (loss) from discontinued operations]


disclosure: IFRS 12 B16 b




ifrs-full


ShareOfProfitLossOfJointVenturesAccountedForUsingEquityMethod


X duration, credit


Share of profit (loss) of joint ventures accounted for using equity method


The entity’s share of the profit (loss) of joint ventures accounted for using the equity method. [Refer: Investments accounted for using equity method; Joint ventures [member]; Profit (loss)]


common practice: IAS 1 85




ifrs-full


ShareOfReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachBeforeTax


X duration, debit


Share of reclassification adjustments on financial assets that have been de-designated from overlay approach, before tax


The entity’s share of the amount of reclassification adjustments related to financial assets that have been de-designated from the overlay approach during the reporting period, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]


disclosure: IFRS 4 39M b – Effective on first application of IFRS 9




ifrs-full


ShareOfReclassificationAdjustmentsOnFinancialAssetsThatHaveBeenDedesignatedFromOverlayApproachNetOfTax


X duration, debit


Share of reclassification adjustments on financial assets that have been de-designated from overlay approach, net of tax


The entity’s share of the amount of reclassification adjustments related to financial assets that have been de-designated from the overlay approach during the reporting period, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income]


disclosure: IFRS 4 39M b – Effective on first application of IFRS 9




ifrs-full


ShareOfTotalComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod


X duration, credit


Share of total comprehensive income of associates and joint ventures accounted for using equity method


The entity’s share of the total comprehensive income of associates and joint ventures accounted for using the equity method. [Refer: Associates [member]; Joint ventures [member]; Investments accounted for using equity method]


disclosure: IFRS 12 B16 d




ifrs-full


SharePremium


X instant, credit


Share premium


The amount received or receivable from the issuance of the entity’s shares in excess of nominal value.


example: IAS 1 78 e




ifrs-full


SharePremiumMember


member


Share premium [member]


This member stands for the amount received or receivable from issuance of the entity’s shares in excess of nominal value.


disclosure: IAS 1 106




ifrs-full


SharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates


shares


Number of shares in entity held by entity or by its subsidiaries or associates


The number of shares in the entity held by the entity or by its subsidiaries or associates. [Refer: Associates [member]; Subsidiaries [member]]


disclosure: IAS 1 79 a vi




ifrs-full


SharesReservedForIssueUnderOptionsAndContractsForSaleOfShares


shares


Number of shares reserved for issue under options and contracts for sale of shares


The number of shares reserved for issue under options and contracts for the sale of shares.


disclosure: IAS 1 79 a vii




ifrs-full


Ships


X instant, debit


Ships


The amount of property, plant and equipment representing seafaring or other maritime vessels used in the entity’s operations. [Refer: Property, plant and equipment]


example: IAS 16 37 d




ifrs-full


ShipsMember


member


Ships [member]


This member stands for a class of property, plant and equipment representing seafaring vessels used in the entity’s operations. [Refer: Property, plant and equipment]


example: IAS 16 37 d




ifrs-full


ShorttermBorrowings


X instant, credit


Current borrowings


The amount of current borrowings. [Refer: Borrowings]


common practice: IAS 1 55




ifrs-full


ShorttermBorrowingsMember


member


Short-term borrowings [member]


This member stands for short-term borrowings. [Refer: Borrowings]


example: IAS 7 C Reconciliation of liabilities arising from financing activities, example: IAS 7 44C




ifrs-full


ShorttermContractsMember


member


Short-term contracts [member]


This member stands for short-term contracts with customers.


example: IFRS 15 B89 e




ifrs-full


ShorttermDepositsClassifiedAsCashEquivalents


X instant, debit


Short-term deposits, classified as cash equivalents


A classification of cash equivalents representing short-term deposits. [Refer: Cash equivalents]


common practice: IAS 7 45




ifrs-full


ShorttermDepositsNotClassifiedAsCashEquivalents


X instant, debit


Short-term deposits, not classified as cash equivalents


The amount of short-term deposits held by the entity that are not classified as cash equivalents. [Refer: Cash equivalents]


common practice: IAS 1 55




ifrs-full


ShorttermEmployeeBenefitsAccruals


X instant, credit


Short-term employee benefits accruals


The amount of accruals for employee benefits (other than termination benefits) that are expected to be settled wholly within 12 months after the end of the annual reporting period in which the employees render the related services. [Refer: Accruals classified as current]


common practice: IAS 1 78




ifrs-full


ShorttermEmployeeBenefitsExpense


X duration, debit


Short-term employee benefits expense


The amount of expense from employee benefits (other than termination benefits) that are expected to be settled wholly within 12 months after the end of the annual reporting period in which the employees render the related services.


common practice: IAS 1 112 c




ifrs-full


ShorttermEmployeeBenefitsExpenseAbstract


 


Short-term employee benefits expense [abstract]


 


 




ifrs-full


ShorttermInvestmentsClassifiedAsCashEquivalents


X instant, debit


Short-term investments, classified as cash equivalents


A classification of cash equivalents representing short-term investments. [Refer: Cash equivalents]


common practice: IAS 7 45




ifrs-full


ShorttermLegalProceedingsProvision


X instant, credit


Current legal proceedings provision


The amount of current provision for legal proceedings. [Refer: Legal proceedings provision]


example: IAS 37 Example 10 A court case, example: IAS 37 87




ifrs-full


ShorttermMiscellaneousOtherProvisions


X instant, credit


Current miscellaneous other provisions


The amount of miscellaneous current other provisions. [Refer: Miscellaneous other provisions]


common practice: IAS 1 78 d




ifrs-full


ShorttermOnerousContractsProvision


X instant, credit


Current onerous contracts provision


The amount of current provision for onerous contracts. [Refer: Onerous contracts provision]


example: IAS 37 66




ifrs-full


ShorttermProvisionForDecommissioningRestorationAndRehabilitationCosts


X instant, credit


Current provision for decommissioning, restoration and rehabilitation costs


The amount of current provision for decommissioning, restoration and rehabilitation costs. [Refer: Provision for decommissioning, restoration and rehabilitation costs]


example: IAS 37 D Examples: Disclosures, example: IAS 37 87




ifrs-full


ShorttermRestructuringProvision


X instant, credit


Current restructuring provision


The amount of current provision for restructuring. [Refer: Restructuring provision]


example: IAS 37 70




ifrs-full


ShorttermWarrantyProvision


X instant, credit


Current warranty provision


The amount of current provision for warranties. [Refer: Warranty provision]


example: IAS 37 Example 1 Warranties, example: IAS 37 87




ifrs-full


SignificantInvestmentsInAssociatesAxis


axis


Associates [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 d, disclosure: IFRS 4 39M – Effective on first application of IFRS 9, disclosure: IFRS 4 39J – Expiry date 2021-01-01




ifrs-full


SignificantInvestmentsInSubsidiariesAxis


axis


Subsidiaries [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 a




ifrs-full


SignificantUnobservableInputAssets


X.XX instant


Significant unobservable input, assets


The value of significant unobservable input used in the measurement of the fair value of assets.


disclosure: IFRS 13 93 d




ifrs-full


SignificantUnobservableInputEntitysOwnEquityInstruments


X.XX instant


Significant unobservable input, entity’s own equity instruments


The value of significant unobservable input used in the measurement of the fair value of entity’s own equity instruments.


disclosure: IFRS 13 93 d




ifrs-full


SignificantUnobservableInputLiabilities


X.XX instant


Significant unobservable input, liabilities


The value of significant unobservable input used in the measurement of the fair value of liabilities.


disclosure: IFRS 13 93 d




ifrs-full


SixYearsBeforeReportingYearMember


member


Six years before reporting year [member]


This member stands for a year that ended six years before the end of the reporting year.


disclosure: IFRS 17 130 – Effective 2021-01-01




ifrs-full


SocialSecurityContributions


X duration, debit


Social security contributions


A class of employee benefits expense that represents social security contributions. [Refer: Employee benefits expense]


common practice: IAS 19 9




ifrs-full


SpareParts


X instant, debit


Current spare parts


A classification of current inventory representing the amount of interchangeable parts that are kept in an inventory and are used for the repair or replacement of failed parts. [Refer: Inventories]


common practice: IAS 2 37




ifrs-full


StateDefinedBenefitPlansMember


member


State defined benefit plans [member]


This member stands for defined benefit plans that are established by legislation to cover all entities (or all entities in a particular category) and are operated by national or local government or by another body that is not subject to control or influence by the reporting entity. [Refer: Defined benefit plans [member]]


disclosure: IAS 19 45




ifrs-full


StatementOfCashFlowsAbstract


 


Statement of cash flows [abstract]


 


 




ifrs-full


StatementOfChangesInEquityAbstract


 


Statement of changes in equity [abstract]


 


 




ifrs-full


StatementOfChangesInEquityLineItems


 


Statement of changes in equity [line items]


Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.


 




ifrs-full


StatementOfChangesInEquityTable


table


Statement of changes in equity [table]


Schedule disclosing information related to changes in equity.


disclosure: IAS 1 106




ifrs-full


StatementOfChangesInNetAssetsAvailableForBenefitsAbstract


 


Statement of changes in net assets available for benefits [abstract]


 


 




ifrs-full


StatementOfComprehensiveIncomeAbstract


 


Statement of comprehensive income [abstract]


 


 




ifrs-full


StatementOfFinancialPositionAbstract


 


Statement of financial position [abstract]


 


 




ifrs-full


StatementOfIFRSCompliance


text block


Statement of IFRS compliance [text block]


An explicit and unreserved statement of compliance with all the requirements of IFRSs.


disclosure: IAS 1 16




ifrs-full


StatementOfProfitOrLossAndOtherComprehensiveIncomeAbstract


 


Statement of profit or loss and other comprehensive income [abstract]


 


 




ifrs-full


StatementThatComparativeInformationDoesNotComplyWithIFRS7AndIFRS9


text


Statement that comparative information does not comply with IFRS 7 and IFRS 9


The statement that comparative information does not comply with IFRS 7 and IFRS 9.


disclosure: IFRS 1 E2 b




ifrs-full


StatementThatEntityAppliesParagraph20OfIFRS17InDeterminingGroupsOfInsuranceContracts


text


Statement that entity applies paragraph 20 of IFRS 17 in determining groups of insurance contracts


The statement that the entity applies paragraph 20 of IFRS 17 in determining the groups of insurance contracts to which it applies the recognition and measurement requirements in IFRS 17. [Refer: Insurance contracts [member]]


disclosure: IFRS 17 126 – Effective 2021-01-01




ifrs-full


StatementThatEntityDoesNotDisclosePreviouslyUnpublishedInformationAboutClaimsDevelopmentThatOccurredEarlierThanFiveYearsBeforeEndOfAnnualReportingPeriodInWhichItFirstAppliesIFRS17


text


Statement that entity does not disclose previously unpublished information about claims development that occurred earlier than five years before end of annual reporting period in which it first applies IFRS 17


The statement that the entity does not disclose previously unpublished information about claims development that occurred earlier than five years before the end of the annual reporting period in which it first applies IFRS 17.


disclosure: IFRS 17 C28 – Effective 2021-01-01




ifrs-full


StatementThatEntityElectedToUseExemptionThatPermitsEntityToRetainAccountingPoliciesForFinancialInstrumentsAppliedByAssociateOrJointVentureWhenApplyingEquityMethod


text


Statement that entity elected to use exemption that permits entity to retain accounting policies for financial instruments applied by associate or joint venture when applying equity method


The statement that an entity elected to use the exemption that permits the entity to retain the accounting policies for financial instruments applied by an associate or joint venture when applying the equity method.


disclosure: IFRS 4 39I – Expiry date 2021-01-01




ifrs-full


StatementThatEntityHasChosenPracticalExpedientWhenAssessingWhetherContractIsOrContainsLeaseAtDateOfInitialApplicationOfIFRS16


text


Statement that entity has chosen practical expedient when assessing whether contract is, or contains, lease at date of initial application of IFRS 16


The statement that the entity has chosen the practical expedient in paragraph C3 of IFRS 16 when assessing whether a contract is, or contains, a lease at the date of initial application of IFRS 16.


disclosure: IFRS 16 C4




ifrs-full


StatementThatInsurerIsApplyingOverlayApproach


text


Statement that insurer is applying overlay approach


The statement that an insurer is applying the overlay approach.


disclosure: IFRS 4 39L a – Effective on first application of IFRS 9




ifrs-full


StatementThatInsurerIsApplyingTemporaryExemptionFromIFRS9


text


Statement that insurer is applying temporary exemption from IFRS 9


The statement that an insurer is applying the temporary exemption from IFRS 9.


disclosure: IFRS 4 39C – Expiry date 2021-01-01




ifrs-full


StatementThatInsurerNoLongerQualifiesToApplyTemporaryExemptionFromIFRS9


text


Statement that insurer no longer qualifies to apply temporary exemption from IFRS 9


The statement that an insurer no longer qualifies to apply the temporary exemption from IFRS 9.


disclosure: IFRS 4 39D a – Expiry date 2021-01-01




ifrs-full


StatementThatInvestmentEntityIsRequiredToApplyExceptionFromConsolidation


text


Statement that investment entity is required to apply exception from consolidation


The statement that the investment entity is required to apply an exception from consolidation. [Refer: Disclosure of investment entities [text block]]


disclosure: IFRS 12 19A




ifrs-full


StatementThatInvestmentEntityPreparesSeparateFinancialStatementsAsItsOnlyFinancialStatements


text


Statement that investment entity prepares separate financial statements as its only financial statements


The statement that an investment entity prepares separate financial statements as its only financial statements. [Refer: Disclosure of investment entities [text block]; Separate [member]]


disclosure: IAS 27 16A




ifrs-full


StatementThatLesseeAccountsForLeasesOfLowvalueAssetsUsingRecognitionExemption


text


Statement that lessee accounts for leases of low-value assets using recognition exemption


The statement that the lessee accounts for leases of low-value assets using the recognition exemption in paragraph 6 of IFRS 16.


disclosure: IFRS 16 60




ifrs-full


StatementThatLesseeAccountsForShorttermLeasesUsingRecognitionExemption


text


Statement that lessee accounts for short-term leases using recognition exemption


The statement that the lessee accounts for short-term leases using the recognition exemption in paragraph 6 of IFRS 16. Short-term lease is a lease that, at the commencement date, has a lease term of 12 months or less. A lease that contains a purchase option is not a short-term lease.


disclosure: IFRS 16 60




ifrs-full


StatementThatLesseeUsesPracticalExpedientsWhenApplyingIFRS16RetrospectivelyToLeasesClassifiedAsOperatingLeasesApplyingIAS17


text


Statement that lessee uses practical expedients when applying IFRS 16 retrospectively to leases classified as operating leases applying IAS 17


The statement that the lessee uses one or more of the specified practical expedients in paragraph C10 of IFRS 16 when applying IFRS 16 retrospectively in accordance with paragraph C5(b) to leases classified as operating leases applying IAS 17.


disclosure: IFRS 16 C13




ifrs-full


StatementThatPracticalExpedientAboutExistenceOfSignificantFinancingComponentHasBeenUsed


text


Statement that practical expedient about existence of significant financing component has been used


The statement that the practical expedient about the existence of a significant financing component in a contract with a customer has been used.


disclosure: IFRS 15 129




ifrs-full


StatementThatPracticalExpedientAboutIncrementalCostsOfObtainingContractHasBeenUsed


text


Statement that practical expedient about incremental costs of obtaining contract has been used


The statement that the practical expedient about the incremental costs of obtaining a contract with a customer has been used.


disclosure: IFRS 15 129




ifrs-full


StatementThatRateRegulatorIsRelatedParty


text


Statement that rate regulator is related party


The statement that the rate regulator is a related party to the entity. [Refer: Description of identity of rate regulator(s); Related parties [member]]


disclosure: IFRS 14 30 b




ifrs-full


StatementThatRegulatoryDeferralAccountBalanceIsNoLongerFullyRecoverableOrReversible


text


Statement that regulatory deferral account balance is no longer fully recoverable or reversible


The statement that a regulatory deferral account balance is no longer fully recoverable or reversible. [Refer: Regulatory deferral account balances [member]]


disclosure: IFRS 14 36




ifrs-full


StatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyAssets


text


Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, assets


The statement that there were no transfers between Level 1 and Level 2 of the fair value hierarchy of assets during the year.


common practice: IFRS 13 93 c




ifrs-full


StatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyEntitysOwnEquityInstruments


text


Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, entity’s own equity instruments


The statement that there were no transfers between Level 1 and Level 2 of the fair value hierarchy of the entity’s own equity instruments during the year.


common practice: IFRS 13 93 c




ifrs-full


StatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyLiabilities


text


Statement that there were no transfers between Level 1 and Level 2 of fair value hierarchy, liabilities


The statement that there were no transfers between Level 1 and Level 2 of the fair value hierarchy of liabilities during the year.


common practice: IFRS 13 93 c




ifrs-full


StatementThatThereWereNoTransfersBetweenLevel1Level2OrLevel3OfFairValueHierarchyAssets


text


Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, assets


The statement that there were no transfers between Level 1, Level 2 or Level 3 of the fair value hierarchy of assets during the year.


common practice: IFRS 13 93 c, common practice: IFRS 13 93 e iv




ifrs-full


StatementThatThereWereNoTransfersBetweenLevel1Level2OrLevel3OfFairValueHierarchyEntitysOwnEquityInstruments


text


Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, entity’s own equity instruments


The statement that there were no transfers between Level 1, Level 2 or Level 3 of the fair value hierarchy of the entity’s own equity instruments during the year.


common practice: IFRS 13 93 c, common practice: IFRS 13 93 e iv




ifrs-full


StatementThatThereWereNoTransfersBetweenLevel1Level2OrLevel3OfFairValueHierarchyLiabilities


text


Statement that there were no transfers between Level 1, Level 2 or Level 3 of fair value hierarchy, liabilities


The statement that there were no transfers between Level 1, Level 2 or Level 3 of the fair value hierarchy of liabilities during the year.


common practice: IFRS 13 93 c, common practice: IFRS 13 93 e iv




ifrs-full


StatementThatUnadjustedComparativeInformationHasBeenPreparedOnDifferentBasis


text


Statement that unadjusted comparative information has been prepared on different basis


The statement that unadjusted comparative information in the financial statements has been prepared on a different basis.


disclosure: IFRS 10 C6B, disclosure: IFRS 11 C13B, disclosure: IAS 16 80A, disclosure: IAS 27 18I, disclosure: IAS 38 130I, disclosure: IFRS 17 C27 – Effective 2021-01-01




ifrs-full


StatutoryReserve


X instant, credit


Statutory reserve


A component of equity representing reserves created based on legal requirements.


common practice: IAS 1 55




ifrs-full


StatutoryReserveMember


member


Statutory reserve [member]


This member stands for a component of equity representing reserves created based on legal requirements.


common practice: IAS 1 108




ifrs-full


StructuredDebtAmountContributedToFairValueOfPlanAssets


X instant, debit


Structured debt, amount contributed to fair value of plan assets


The amount debt that has been structured to meet a particular investment objective contributes to the fair value of defined benefit plan assets. [Refer: Plan assets, at fair value; Defined benefit plans [member]]


example: IAS 19 142 h




ifrs-full


SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract


 


Subclassifications of assets, liabilities and equities [abstract]


 


 




ifrs-full


SubordinatedLiabilities


X instant, credit


Subordinated liabilities


The amount of liabilities that are subordinate to other liabilities with respect to claims.


common practice: IAS 1 55




ifrs-full


SubordinatedLiabilitiesAbstract


 


Subordinated liabilities [abstract]


 


 




ifrs-full


SubscriptionCirculationRevenue


X duration, credit


Subscription circulation revenue


The amount of circulation revenue derived from subscriptions. [Refer: Revenue; Circulation revenue]


common practice: IAS 1 112 c




ifrs-full


SubsequentRecognitionOfDeferredTaxAssetsGoodwill


X duration, credit


Subsequent recognition of deferred tax assets, goodwill


The decrease in goodwill resulting from the subsequent recognition of deferred tax assets during the measurement period for a business combination. [Refer: Goodwill; Deferred tax assets; Business combinations [member]]


disclosure: IFRS 3 B67 d iii




ifrs-full


SubsidiariesMember


member


Subsidiaries [member]


This member stands for entities that are controlled by another entity.


disclosure: IAS 24 19 c, disclosure: IAS 27 17 b, disclosure: IAS 27 16 b, disclosure: IFRS 12 B4 a




ifrs-full


SubsidiariesWithMaterialNoncontrollingInterestsMember


member


Subsidiaries with material non-controlling interests [member]


This member stands for subsidiaries that have non-controlling interests that are material to the reporting entity. [Refer: Subsidiaries [member]; Non-controlling interests]


disclosure: IFRS 12 12




ifrs-full


SummaryOfQuantitativeDataAboutWhatEntityManagesAsCapital


text


Summary quantitative data about what entity manages as capital


Summary quantitative data about what the entity manages as capital.


disclosure: IAS 1 135 b




ifrs-full


SummaryQuantitativeDataAboutEntitysExposureToRisk


text block


Summary quantitative data about entity’s exposure to risk [text block]


The disclosure of summary quantitative data about the entity’s exposure to risks arising from financial instruments. This disclosure shall be based on the information provided internally to key management personnel of the entity, for example, the entity’s board of directors or chief executive officer. [Refer: Financial instruments, class [member]; Key management personnel of entity or parent [member]]


disclosure: IFRS 7 34 a




ifrs-full


SummaryQuantitativeDataAboutPuttableFinancialInstrumentsClassifiedAsEquityInstruments


text


Summary quantitative data about puttable financial instruments classified as equity instruments


Summary quantitative data about puttable financial instruments classified as equity instruments. [Refer: Financial instruments, class [member]]


disclosure: IAS 1 136A a




ifrs-full


SummaryQuantitativeInformationAboutExposureToRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatory


text block


Summary quantitative information about exposure to risk that arises from contracts within scope of IFRS 17 [text block]


The disclosure of summary quantitative information about an entity’s exposure to risk that arises from contracts within the scope of IFRS 17.


disclosure: IFRS 17 125 a – Effective 2021-01-01




ifrs-full


SupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo


X duration


Support provided to structured entity without having contractual obligation to do so


The amount of financial or other support (for example, purchasing assets of, or instruments issued by, the structured entity) provided to a structured entity without having a contractual obligation to do so, including assistance in obtaining financial support. [Refer: Subsidiaries [member]; Unconsolidated structured entities [member]]


disclosure: IFRS 12 15 a, disclosure: IFRS 12 30 a




ifrs-full


SupportProvidedToSubsidiaryWithoutHavingContractualObligationToDoSo


X duration


Support provided to subsidiary by investment entity or its subsidiaries without having contractual obligation to do so


The amount of support provided to a subsidiary by the investment entity or its subsidiaries without having a contractual obligation to do so. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]


disclosure: IFRS 12 19E a




ifrs-full


SurplusDeficitInPlan


X instant, debit


Surplus (deficit) in plan


The fair value of any plan assets, less the present value of the defined benefit obligation. [Refer: Plan assets [member]]


common practice: IAS 19 57 a




ifrs-full


SurplusDeficitInPlanAbstract


 


Surplus (deficit) in plan [abstract]


 


 




ifrs-full


SwapContractMember


member


Swap contract [member]


This member stands for a derivative financial instrument that involves the exchange of cash flow streams between the parties of the contract over a specified period. [Refer: Derivatives [member]]


common practice: IAS 1 112 c




ifrs-full


TangibleExplorationAndEvaluationAssets


X instant, debit


Tangible exploration and evaluation assets


The amount of exploration and evaluation assets recognised as tangible assets in accordance with the entity’s accounting policy. [Refer: Exploration and evaluation assets [member]]


disclosure: IFRS 6 25




ifrs-full


TangibleExplorationAndEvaluationAssetsMember


member


Tangible exploration and evaluation assets [member]


This member stands for a class of property, plant and equipment representing tangible exploration and evaluation assets. [Refer: Exploration and evaluation assets [member]]


disclosure: IFRS 6 25




ifrs-full


TaxationrelatedRegulatoryDeferralAccountBalancesMember


member


Taxation-related regulatory deferral account balances [member]


This member stands for a class of regulatory deferral account balances that relates to taxation. [Refer: Classes of regulatory deferral account balances [member]]


disclosure: IFRS 14 34




ifrs-full


TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense


X duration, credit


Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense


The amount of benefit arising from a previously unrecognised tax loss, tax credit or temporary difference of a prior period that is used to reduce current tax expense. [Refer: Temporary differences [member]; Unused tax losses [member]; Unused tax credits [member]]


example: IAS 12 80 e




ifrs-full


TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpense


X duration, credit


Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce deferred tax expense


The amount of benefit arising from a previously unrecognised tax loss, tax credit or temporary difference of a prior period that is used to reduce deferred tax expense. [Refer: Deferred tax expense (income); Temporary differences [member]; Unused tax losses [member]; Unused tax credits [member]]


example: IAS 12 80 f




ifrs-full


TaxContingentLiabilityMember


member


Tax contingent liability [member]


This member stands for a contingent liability for taxes. [Refer: Contingent liabilities [member]]


common practice: IAS 37 88




ifrs-full


TaxEffectFromChangeInTaxRate


X duration, debit


Tax effect from change in tax rate


The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to changes in the tax rate. [Refer: Accounting profit]


disclosure: IAS 12 81 c i




ifrs-full


TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss


X duration, debit


Tax effect of expense not deductible in determining taxable profit (tax loss)


The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to expenses not deductible in determining taxable profit (tax loss). [Refer: Accounting profit]


disclosure: IAS 12 81 c i




ifrs-full


TaxEffectOfForeignTaxRates


X duration, debit


Tax effect of foreign tax rates


The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to foreign tax rates. [Refer: Accounting profit]


disclosure: IAS 12 81 c i




ifrs-full


TaxEffectOfImpairmentOfGoodwill


X duration, debit


Tax effect of impairment of goodwill


The amount representing the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to impairment of goodwill. [Refer: Accounting profit; Goodwill]


common practice: IAS 12 81 c i




ifrs-full


TaxEffectOfRevenuesExemptFromTaxation2011


X duration, credit


Tax effect of revenues exempt from taxation


The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to revenues that are exempt from taxation. [Refer: Accounting profit]


disclosure: IAS 12 81 c i




ifrs-full


TaxEffectOfTaxLosses


X duration, debit


Tax effect of tax losses


The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to tax losses. [Refer: Accounting profit]


disclosure: IAS 12 81 c i




ifrs-full


TaxExpenseIncomeAtApplicableTaxRate


X duration, debit


Tax expense (income) at applicable tax rate


The product of the accounting profit multiplied by the applicable tax rate(s). [Refer: Accounting profit; Applicable tax rate]


disclosure: IAS 12 81 c i




ifrs-full


TaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInProfitOrLoss


X duration, debit


Tax expense (income) relating to changes in accounting policies and errors included in profit or loss


The amount of tax expense or income relating to changes in accounting policies and errors that are included in profit or loss in accordance with IAS 8, because they cannot be accounted for retrospectively.


example: IAS 12 80 h




ifrs-full


TaxExpenseOfDiscontinuedOperationAbstract


 


Tax expense (income) of discontinued operation [abstract]


 


 




ifrs-full


TaxExpenseOtherThanIncomeTaxExpense


X duration, debit


Tax expense other than income tax expense


The amount of tax expense exclusive of income tax expense.


common practice: IAS 1 85




ifrs-full


TaxExpenseRelatingToGainLossOnDiscontinuance


X duration, debit


Tax expense (income) relating to gain (loss) on discontinuance


The tax expense (income) relating to the gain (loss) on discontinuance when operations are discontinued. [Refer: Discontinued operations [member]]


disclosure: IAS 12 81 h i, disclosure: IFRS 5 33 b iv




ifrs-full


TaxExpenseRelatingToProfitLossFromOrdinaryActivitiesOfDiscontinuedOperations


X duration, debit


Tax expense (income) relating to profit (loss) from ordinary activities of discontinued operations


The tax expense (income) relating to the profit (loss) arising from ordinary activities of discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)]


disclosure: IAS 12 81 h ii, disclosure: IFRS 5 33 b ii




ifrs-full


TaxRateEffectFromChangeInTaxRate


X.XX duration


Tax rate effect from change in tax rate


The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from a change in tax rate. [Refer: Average effective tax rate; Applicable tax rate]


disclosure: IAS 12 81 c ii




ifrs-full


TaxRateEffectOfAdjustmentsForCurrentTaxOfPriorPeriods


X.XX duration


Tax rate effect of adjustments for current tax of prior periods


Tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from adjustments for the current tax of prior periods. [Refer: Average effective tax rate; Applicable tax rate; Adjustments for current tax of prior periods]


common practice: IAS 12 81 c ii




ifrs-full


TaxRateEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss


X.XX duration


Tax rate effect of expense not deductible in determining taxable profit (tax loss)


The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the expenses not deductible in determining taxable profit. [Refer: Average effective tax rate; Applicable tax rate]


disclosure: IAS 12 81 c ii




ifrs-full


TaxRateEffectOfForeignTaxRates


X.XX duration


Tax rate effect of foreign tax rates


The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the application of foreign tax rates. [Refer: Average effective tax rate; Applicable tax rate]


disclosure: IAS 12 81 c ii




ifrs-full


TaxRateEffectOfImpairmentOfGoodwill


X.XX duration


Tax rate effect of impairment of goodwill


Tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the impairment of goodwill. [Refer: Average effective tax rate; Applicable tax rate; Goodwill]


common practice: IAS 12 81 c ii




ifrs-full


TaxRateEffectOfRevenuesExemptFromTaxation


X.XX duration


Tax rate effect of revenues exempt from taxation


The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from revenue that is exempt from taxation. [Refer: Average effective tax rate; Applicable tax rate]


disclosure: IAS 12 81 c ii




ifrs-full


TaxRateEffectOfTaxLosses


X.XX duration


Tax rate effect of tax losses


The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from tax losses. [Refer: Average effective tax rate; Applicable tax rate]


disclosure: IAS 12 81 c ii




ifrs-full


TechnologybasedIntangibleAssetsMember


member


Technology-based intangible assets [member]


This member stands for a class of intangible assets representing assets based on technology. Such assets may include patented and unpatented technology, databases as well as trade secrets. [Refer: Intangible assets other than goodwill]


common practice: IAS 38 119




ifrs-full


TechnologybasedIntangibleAssetsRecognisedAsOfAcquisitionDate


X instant, debit


Technology-based intangible assets recognised as of acquisition date


The amount recognised as of the acquisition date for technology-based intangible assets acquired in a business combination. [Refer: Technology-based intangible assets [member]; Business combinations [member]]


common practice: IFRS 3 B64 i




ifrs-full


TemporaryDifferenceMember


member


Temporary differences [member]


This member stands for differences between the carrying amount of an asset or liability in the statement of financial position and its tax base. Temporary differences may be either: (a) taxable temporary differences; or (b) deductible temporary differences. [Refer: Carrying amount [member]]


disclosure: IAS 12 81 g




ifrs-full


TemporaryDifferencesAssociatedWithInvestmentsInSubsidiariesBranchesAndAssociatesAndInterestsInJointVentures


X instant


Temporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements for which deferred tax liabilities have not been recognised


The aggregate amount of temporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements, for which deferred tax liabilities have not been recognised as a result of satisfying both of the following conditions: (a) the parent, investor, joint venturer or joint operator is able to control the timing of the reversal of the temporary difference; and (b) it is probable that the temporary difference will not reverse in the foreseeable future. [Refer: Associates [member]; Subsidiaries [member]; Temporary differences [member]; Investments in subsidiaries]


disclosure: IAS 12 81 f




ifrs-full


TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis


axis


Temporary difference, unused tax losses and unused tax credits [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IAS 12 81 g




ifrs-full


TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsMember


member


Temporary difference, unused tax losses and unused tax credits [member]


This member stands for temporary differences, unused tax losses and unused tax credits. It also represents the standard value for the “Temporary difference, unused tax losses and unused tax credits” axis if no other member is used. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]


disclosure: IAS 12 81 g




ifrs-full


TerminationBenefitsExpense


X duration, debit


Termination benefits expense


The amount of expense in relation to termination benefits. Termination benefits are employee benefits provided in exchange for the termination of an employee’s employment as a result of either: (a) an entity’s decision to terminate an employee’s employment before the normal retirement date; or (b) an employee’s decision to accept an offer of benefits in exchange for the termination of employment. [Refer: Employee benefits expense]


common practice: IAS 19 171




ifrs-full


ThreeYearsBeforeReportingYearMember


member


Three years before reporting year [member]


This member stands for a year that ended three years before the end of the reporting year.


disclosure: IFRS 17 130 – Effective 2021-01-01




ifrs-full


TimeandmaterialsContractsMember


member


Time-and-materials contracts [member]


This member stands for time-and-materials contracts with customers.


example: IFRS 15 B89 d




ifrs-full


TimingAndReasonForTransferBetweenFinancialLiabilitiesAndEquityAttributableToChangeInRedemptionProhibition


text


Description of timing and reason for transfer between financial liabilities and equity attributable to change in redemption prohibition


The description of the timing of, and the reason for, the transfer between financial liabilities and the equity attributable to a change in the redemption prohibition.


disclosure: IFRIC 2 13




ifrs-full


TimingOfTransferOfGoodsOrServicesAxis


axis


Timing of transfer of goods or services [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


example: IFRS 15 B89 f




ifrs-full


TimingOfTransferOfGoodsOrServicesMember


member


Timing of transfer of goods or services [member]


This member stands for all timings of the transfer of goods or services in contracts with customers. It also represents the standard value for the “Timing of transfer of goods or services” axis if no other member is used.


example: IFRS 15 B89 f




ifrs-full


TitleOfInitiallyAppliedIFRS


text


Title of initially applied IFRS


The title of an initially applied IFRS. [Refer: IFRSs [member]]


disclosure: IAS 8 28 a




ifrs-full


TitleOfNewIFRS


text


Title of new IFRS


The title of a new IFRS that has been issued but is not yet effective.


example: IAS 8 31 a




ifrs-full


TopOfRangeMember


member


Top of range [member]


This member stands for top of a range.


example: IFRS 13 IE63, example: IFRS 13 B6, disclosure: IFRS 14 33 b, disclosure: IFRS 17 120 – Effective 2021-01-01, disclosure: IFRS 2 45 d, common practice: IFRS 7 7




ifrs-full


TradeAndOtherCurrentPayables


X instant, credit


Trade and other current payables


The amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables]


disclosure: IAS 1 54 k




ifrs-full


TradeAndOtherCurrentPayablesAbstract


 


Trade and other current payables [abstract]


 


 




ifrs-full


TradeAndOtherCurrentPayablesToRelatedParties


X instant, credit


Current payables to related parties


The amount of current payables due to related parties. [Refer: Related parties [member]; Payables to related parties]


common practice: IAS 1 78




ifrs-full


TradeAndOtherCurrentPayablesToTradeSuppliers


X instant, credit


Current trade payables


The current amount of payment due to suppliers for goods and services used in entity’s business. [Refer: Current liabilities; Trade payables]


common practice: IAS 1 78, example: IAS 1 70




ifrs-full


TradeAndOtherCurrentReceivables


X instant, debit


Trade and other current receivables


The amount of current trade receivables and current other receivables. [Refer: Current trade receivables; Other current receivables]


disclosure: IAS 1 54 h, disclosure: IAS 1 78 b




ifrs-full


TradeAndOtherCurrentReceivablesAbstract


 


Trade and other current receivables [abstract]


 


 




ifrs-full


TradeAndOtherCurrentReceivablesDueFromRelatedParties


X instant, debit


Current receivables due from related parties


The amount of current receivables due from related parties. [Refer: Related parties [member]]


example: IAS 1 78 b




ifrs-full


TradeAndOtherPayables


X instant, credit


Trade and other payables


The amount of trade payables and other payables. [Refer: Trade payables; Other payables]


disclosure: IAS 1 54 k




ifrs-full


TradeAndOtherPayablesAbstract


 


Trade and other payables [abstract]


 


 




ifrs-full


TradeAndOtherPayablesRecognisedAsOfAcquisitionDate


X instant, credit


Trade and other payables recognised as of acquisition date


The amount recognised as of the acquisition date for trade and other payables assumed in a business combination. [Refer: Trade and other payables; Business combinations [member]]


common practice: IFRS 3 B64 i




ifrs-full


TradeAndOtherPayablesToRelatedParties


X instant, credit


Payables to related parties


The amount of payables due to related parties. [Refer: Related parties [member]]


common practice: IAS 1 78




ifrs-full


TradeAndOtherPayablesToTradeSuppliers


X instant, credit


Trade payables


The amount of payment due to suppliers for goods and services used in the entity’s business.


common practice: IAS 1 78




ifrs-full


TradeAndOtherPayablesUndiscountedCashFlows


X instant, credit


Trade and other payables, undiscounted cash flows


The amount of contractual undiscounted cash flows in relation to trade and other payables. [Refer: Trade and other payables]


example: IFRS 7 B11D, example: IFRS 7 IG31A




ifrs-full


TradeAndOtherReceivables


X instant, debit


Trade and other receivables


The amount of trade receivables and other receivables. [Refer: Trade receivables; Other receivables]


disclosure: IAS 1 54 h, disclosure: IAS 1 78 b




ifrs-full


TradeAndOtherReceivablesAbstract


 


Trade and other receivables [abstract]


 


 




ifrs-full


TradeAndOtherReceivablesDueFromRelatedParties


X instant, debit


Receivables due from related parties


The amount of receivables due from related parties. [Refer: Related parties [member]]


example: IAS 1 78 b




ifrs-full


TradeReceivables


X instant, debit


Trade receivables


The amount due from customers for goods and services sold.


example: IAS 1 78 b




ifrs-full


TradeReceivablesMember


member


Trade receivables [member]


This member stands for trade receivables. [Refer: Trade receivables]


common practice: IAS 1 112 c, disclosure: IFRS 7 35H b iii, disclosure: IFRS 7 35M b iii, example: IFRS 7 35N




ifrs-full


TradingEquitySecuritiesMember


member


Trading equity securities [member]


This member stands for equity instruments that (a) are acquired or incurred principally for the purpose of selling or repurchasing it in the near term; or (b) on initial recognition are part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking.


example: IFRS 13 IE60, example: IFRS 13 94




ifrs-full


TradingIncomeExpense


X duration, credit


Trading income (expense)


The amount of income (expense) relating to trading assets and liabilities.


common practice: IAS 1 85




ifrs-full


TradingIncomeExpenseAbstract


 


Trading income (expense) [abstract]


 


 




ifrs-full


TradingIncomeExpenseOnDebtInstruments


X duration, credit


Trading income (expense) on debt instruments


The amount of trading income (expense) relating to debt instruments. [Refer: Debt instruments held; Trading income (expense)]


common practice: IAS 1 112 c




ifrs-full


TradingIncomeExpenseOnDerivativeFinancialInstruments


X duration, credit


Trading income (expense) on derivative financial instruments


The amount of trading income (expense) relating to derivative financial instruments. [Refer: Derivatives [member]; Trading income (expense)]


common practice: IAS 1 112 c




ifrs-full


TradingIncomeExpenseOnEquityInstruments


X duration, credit


Trading income (expense) on equity instruments


The amount of trading income (expense) relating to equity instruments. [Refer: Equity instruments held; Trading income (expense)]


common practice: IAS 1 112 c




ifrs-full


TradingIncomeExpenseOnForeignExchangeContracts


X duration, credit


Trading income (expense) on foreign exchange contracts


The amount of trading income (expense) relating to foreign exchange contracts. [Refer: Trading income (expense)]


common practice: IAS 1 112 c




ifrs-full


TradingSecuritiesMember


member


Trading securities [member]


This member stands for financial instruments that (a) are acquired or incurred principally for the purpose of selling or repurchasing it in the near term; or (b) on initial recognition are part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking. [Refer: Financial instruments, class [member]]


example: IFRS 7 IG40B, example: IFRS 7 6




ifrs-full


TransactionPriceAllocatedToRemainingPerformanceObligations


X instant, credit


Transaction price allocated to remaining performance obligations


The amount of the transaction price allocated to the performance obligations that are unsatisfied (or partially unsatisfied) as of the end of the reporting period. The transaction price is the amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties (for example, some sales taxes). [Refer: Performance obligations [member]]


disclosure: IFRS 15 120 a




ifrs-full


TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationAxis


axis


Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IFRS 3 B64 l




ifrs-full


TransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationMember


member


Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination [member]


This member stands for transactions that are recognised separately from the acquisition of assets and assumption of liabilities in business combinations. It also represents the standard value for the “Transactions recognised separately from acquisition of assets and assumption of liabilities in business combination” axis if no other member is used. [Refer: Business combinations [member]]


disclosure: IFRS 3 B64 l




ifrs-full


TransferBetweenFinancialLiabilitiesAndEquityAttributableToChangeInRedemptionProhibition


X duration


Transfer between financial liabilities and equity attributable to change in redemption prohibition


The amount transferred between financial liabilities and the equity attributable to a change in the redemption prohibition.


disclosure: IFRIC 2 13




ifrs-full


TransferFromInvestmentPropertyUnderConstructionOrDevelopmentInvestmentProperty


X duration, debit


Transfer from investment property under construction or development, investment property


The amount transferred from investment property under construction or development to completed investment property. [Refer: Investment property]


common practice: IAS 40 76, common practice: IAS 40 79 d




ifrs-full


TransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentProperty


X duration, debit


Transfer from (to) inventories and owner-occupied property, investment property


The amount transferred from (to) inventories and owner-occupied property to (from) investment property. [Refer: Inventories; Investment property]


disclosure: IAS 40 76 f, disclosure: IAS 40 79 d vii




ifrs-full


TransfersFromToOtherRetirementBenefitPlans


X duration, credit


Transfers from (to) other retirement benefit plans


The increase (decrease) in net assets available for benefits resulting from transfers from (to) other retirement benefit plans. [Refer: Assets (liabilities) of benefit plan]


disclosure: IAS 26 35 b x




ifrs-full


TransfersIntoLevel3OfFairValueHierarchyAssets


X duration, debit


Transfers into Level 3 of fair value hierarchy, assets


The amount of transfers of assets into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]


disclosure: IFRS 13 93 e iv




ifrs-full


TransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstruments


X duration, credit


Transfers into Level 3 of fair value hierarchy, entity’s own equity instruments


The amount of transfers of the entity’s own equity instruments into Level 3 of the fair value hierarchy. [Refer: Entity’s own equity instruments [member]; Level 3 of fair value hierarchy [member]]


disclosure: IFRS 13 93 e iv




ifrs-full


TransfersIntoLevel3OfFairValueHierarchyLiabilities


X duration, credit


Transfers into Level 3 of fair value hierarchy, liabilities


The amount of transfers of liabilities into Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]


disclosure: IFRS 13 93 e iv




ifrs-full


TransfersOfCumulativeGainLossWithinEquity


X duration


Transfers of cumulative gain (loss) within equity when changes in liability’s credit risk are presented in other comprehensive income


The amount of transfers within equity of the cumulative gain (loss) on financial liabilities designated as at fair value through profit or loss for which changes in the liability’s credit risk are presented in other comprehensive income. [Refer: Financial liabilities at fair value through profit or loss]


disclosure: IFRS 7 10 c




ifrs-full


TransfersOfResearchAndDevelopmentFromEntityRelatedPartyTransactions


X duration


Transfers of research and development from entity, related party transactions


The amount of transfers of research and development from the entity in related party transactions. [Refer: Related parties [member]]


example: IAS 24 21 e




ifrs-full


TransfersOfResearchAndDevelopmentToEntityRelatedPartyTransactions


X duration


Transfers of research and development to entity, related party transactions


The amount of transfers of research and development to the entity in related party transactions. [Refer: Related parties [member]]


example: IAS 24 21 e




ifrs-full


TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyAssets


X duration


Transfers out of Level 1 into Level 2 of fair value hierarchy, assets held at end of reporting period


The amount of transfers out of Level 1 and into Level 2 of the fair value hierarchy of assets held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]


disclosure: IFRS 13 93 c




ifrs-full


TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEntitysOwnEquityInstruments


X duration


Transfers out of Level 1 into Level 2 of fair value hierarchy, entity’s own equity instruments held at end of reporting period


The amount of transfers out of Level 1 and into Level 2 of the fair value hierarchy of the entity’s own equity instruments held at the end of the reporting period. [Refer: Entity’s own equity instruments [member]; Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]


disclosure: IFRS 13 93 c




ifrs-full


TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyLiabilities


X duration


Transfers out of Level 1 into Level 2 of fair value hierarchy, liabilities held at end of reporting period


The amount of transfers out of Level 1 and into Level 2 of the fair value hierarchy of liabilities held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]


disclosure: IFRS 13 93 c




ifrs-full


TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyAssets


X duration


Transfers out of Level 2 into Level 1 of fair value hierarchy, assets held at end of reporting period


The amount of transfers out of Level 2 and into Level 1 of the fair value hierarchy of assets held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]


disclosure: IFRS 13 93 c




ifrs-full


TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyEntitysOwnEquityInstruments


X duration


Transfers out of Level 2 into Level 1 of fair value hierarchy, entity’s own equity instruments held at end of reporting period


The amount of any transfers out of Level 2 and into Level 1 of the fair value hierarchy of the entity’s own equity instruments held at the end of the reporting period. [Refer: Entity’s own equity instruments [member]; Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]


disclosure: IFRS 13 93 c




ifrs-full


TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilities


X duration


Transfers out of Level 2 into Level 1 of fair value hierarchy, liabilities held at end of reporting period


The amount of transfers out of Level 2 and into Level 1 of the fair value hierarchy of liabilities held at the end of the reporting period. [Refer: Level 1 of fair value hierarchy [member]; Level 2 of fair value hierarchy [member]]


disclosure: IFRS 13 93 c




ifrs-full


TransfersOutOfLevel3OfFairValueHierarchyAssets


X duration, credit


Transfers out of Level 3 of fair value hierarchy, assets


The amount of transfers of assets out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]


disclosure: IFRS 13 93 e iv




ifrs-full


TransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstruments


X duration, debit


Transfers out of Level 3 of fair value hierarchy, entity’s own equity instruments


The amount of transfers of the entity’s own equity instruments out of Level 3 of the fair value hierarchy. [Refer: Entity’s own equity instruments [member]; Level 3 of fair value hierarchy [member]]


disclosure: IFRS 13 93 e iv




ifrs-full


TransfersOutOfLevel3OfFairValueHierarchyLiabilities


X duration, debit


Transfers out of Level 3 of fair value hierarchy, liabilities


The amount of transfers of liabilities out of Level 3 of the fair value hierarchy. [Refer: Level 3 of fair value hierarchy [member]]


disclosure: IFRS 13 93 e iv




ifrs-full


TransfersUnderFinanceAgreementsFromEntityRelatedPartyTransactions


X duration


Transfers under finance agreements from entity, related party transactions


The amount of transfers under finance agreements from the entity in related party transactions, including loans and equity contributions in cash or in kind. [Refer: Related parties [member]]


example: IAS 24 21 g




ifrs-full


TransfersUnderFinanceAgreementsToEntityRelatedPartyTransactions


X duration


Transfers under finance agreements to entity, related party transactions


The amount of transfers under finance agreements to the entity in related party transactions, including loans and equity contributions in cash or in kind. [Refer: Related parties [member]]


example: IAS 24 21 g




ifrs-full


TransfersUnderLicenseAgreementsFromEntityRelatedPartyTransactions


X duration


Transfers under licence agreements from entity, related party transactions


The amount of transfers under licence agreements from the entity in related party transactions. [Refer: Related parties [member]]


example: IAS 24 21 f




ifrs-full


TransfersUnderLicenseAgreementsToEntityRelatedPartyTransactions


X duration


Transfers under licence agreements to entity, related party transactions


The amount of transfers under licence agreements to the entity in related party transactions. [Refer: Related parties [member]]


example: IAS 24 21 f




ifrs-full


TransportationExpense


X duration, debit


Transportation expense


The amount of expense arising from transportation services.


common practice: IAS 1 112 c




ifrs-full


TravelExpense


X duration, debit


Travel expense


The amount of expense arising from travel.


common practice: IAS 1 112 c




ifrs-full


TreasuryShares


X instant, debit


Treasury shares


An entity’s own equity instruments, held by the entity or other members of the consolidated group.


example: IAS 1 78 e, disclosure: IAS 32 34




ifrs-full


TreasurySharesMember


member


Treasury shares [member]


This member stands for the entity’s own equity instruments, held by the entity or other members of the consolidated group.


disclosure: IAS 1 106




ifrs-full


TwelvemonthExpectedCreditLossesMember


member


12-month expected credit losses [member]


This member stands for the portion of lifetime expected credit losses that represent the expected credit losses that result from default events on a financial instrument that are possible within the 12 months after the reporting date. [Refer: Type of measurement of expected credit losses [member]; Lifetime expected credit losses [member]]


disclosure: IFRS 7 35H a, disclosure: IFRS 7 35M a




ifrs-full


TwoYearsBeforeReportingYearMember


member


Two years before reporting year [member]


This member stands for a year that ended two years before the end of the reporting year.


disclosure: IFRS 17 130 – Effective 2021-01-01




ifrs-full


TypeOfMeasurementOfExpectedCreditLossesAxis


axis


Type of measurement of expected credit losses [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IFRS 7 35H, disclosure: IFRS 7 35M




ifrs-full


TypeOfMeasurementOfExpectedCreditLossesMember


member


Type of measurement of expected credit losses [member]


This member stands for all types of measurement of expected credit losses. Expected credit losses are the weighted average of credit losses with the respective risks of a default occurring as the weights. This member also represents the standard value for the “Type of measurement of expected credit losses” axis if no other member is used.


disclosure: IFRS 7 35H, disclosure: IFRS 7 35M




ifrs-full


TypesOfContractsAxis


axis


Types of contracts [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


example: IFRS 15 B89 d, example: IFRS 17 96 a – Effective 2021-01-01




ifrs-full


TypesOfContractsMember


member


Types of contracts [member]


This member stands for all types of contracts with customers. It also represents the standard value for the “Types of contracts” axis if no other member is used.


example: IFRS 15 B89 d, example: IFRS 17 96 a – Effective 2021-01-01




ifrs-full


TypesOfCustomersAxis


axis


Types of customers [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


example: IFRS 15 B89 c




ifrs-full


TypesOfCustomersMember


member


Types of customers [member]


This member stands for all types of customers. It also represents the standard value for the “Types of customers” axis if no other member is used.


example: IFRS 15 B89 c




ifrs-full


TypesOfFinancialAssetsAxis


axis


Types of financial assets [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IFRS 7 B52, disclosure: IFRS 7 B51




ifrs-full


TypesOfFinancialLiabilitiesAxis


axis


Types of financial liabilities [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IFRS 7 B52, disclosure: IFRS 7 B51




ifrs-full


TypesOfHedgesAxis


axis


Types of hedges [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IFRS 7 24A, disclosure: IFRS 7 24B, disclosure: IFRS 7 24C, disclosure: IFRS 7 22 – Expiry date 2021-01-01




ifrs-full


TypesOfHedgesMember


member


Hedges [member]


This member stands for all types of hedges. It also represents the standard value for the “Types of hedges” axis if no other member is used.


disclosure: IFRS 7 24A, disclosure: IFRS 7 24B, disclosure: IFRS 7 24C, disclosure: IFRS 7 22 – Expiry date 2021-01-01




ifrs-full


TypesOfInstrumentMember


member


Types of instrument [member]


This member stands for all types of financial instruments. It also represents the standard value for the “Continuing involvement in derecognised financial assets by type of instrument” axis if no other member is used.


example: IFRS 7 B33




ifrs-full


TypesOfInsuranceContractsAxis


axis


Types of insurance contracts [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


common practice: IFRS 4 Disclosure – Expiry date 2021-01-01




ifrs-full


TypesOfInterestRatesAxis


axis


Types of interest rates [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


common practice: IFRS 7 39




ifrs-full


TypesOfInvestmentPropertyAxis


axis


Types of investment property [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


common practice: IAS 1 112 c




ifrs-full


TypesOfRateregulatedActivitiesAxis


axis


Types of rate-regulated activities [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IFRS 14 30, disclosure: IFRS 14 33




ifrs-full


TypesOfRisksAxis


axis


Types of risks [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IFRS 17 124 – Effective 2021-01-01, disclosure: IFRS 17 125 – Effective 2021-01-01, disclosure: IFRS 17 127 – Effective 2021-01-01, disclosure: IFRS 17 128 a – Effective 2021-01-01, disclosure: IFRS 7 33, disclosure: IFRS 7 34, disclosure: IFRS 7 21C




ifrs-full


TypesOfRisksMember


member


Risks [member]


This member stands for all types of risks. It also represents the standard value for the “Types of risks” axis if no other member is used.


disclosure: IFRS 17 124 – Effective 2021-01-01, disclosure: IFRS 17 125 – Effective 2021-01-01, disclosure: IFRS 17 127 – Effective 2021-01-01, disclosure: IFRS 17 128 a – Effective 2021-01-01, disclosure: IFRS 7 33, disclosure: IFRS 7 34, disclosure: IFRS 7 21C




ifrs-full


TypesOfSharebasedPaymentArrangementsAxis


axis


Types of share-based payment arrangements [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IFRS 2 45




ifrs-full


TypesOfTransferMember


member


Types of transfer [member]


This member stands for all types of transfers of financial instruments. It also represents the standard value for the “Continuing involvement in derecognised financial assets by type of transfer” axis if no other member is used.


example: IFRS 7 B33




ifrs-full


UMTSLicencesMember


member


UMTS licences [member]


This member stands for Universal Mobile Telecommunications System licenses. [Refer: Licences and franchises]


common practice: IAS 38 119




ifrs-full


UnallocatedAmountsMember


member


Unallocated amounts [member]


This member stands for items that have not been allocated to operating segments.


example: IFRS 8 IG4, example: IFRS 8 28




ifrs-full


UnallocatedGoodwill


X instant, debit


Unallocated goodwill


The amount of goodwill acquired in a business combination that has not been allocated to a cash-generating unit (group of units). [Refer: Goodwill; Cash-generating units [member]; Business combinations [member]]


disclosure: IAS 36 133




ifrs-full


UnconsolidatedStructuredEntitiesAxis


axis


Unconsolidated structured entities [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IFRS 12 B4 e




ifrs-full


UnconsolidatedStructuredEntitiesControlledByInvestmentEntityAxis


axis


Unconsolidated structured entities controlled by investment entity [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IFRS 12 19F




ifrs-full


UnconsolidatedStructuredEntitiesControlledByInvestmentEntityMember


member


Unconsolidated structured entities controlled by investment entity [member]


This member stands for unconsolidated structured entities controlled by an investment entity. It also represents the standard value for the “Unconsolidated structured entities controlled by investment entity” axis if no other member is used. [Refer: Disclosure of investment entities [text block]; Unconsolidated structured entities [member]]


disclosure: IFRS 12 19F




ifrs-full


UnconsolidatedStructuredEntitiesMember


member


Unconsolidated structured entities [member]


This member stands for unconsolidated structured entities. A structured entity is an entity that has been designed so that voting or similar rights are not the dominant factor in deciding who controls the entity, such as when any voting rights relate to administrative tasks only and the relevant activities are directed by means of contractual arrangements. [Refer: Consolidated [member]]


disclosure: IFRS 12 B4 e




ifrs-full


UnconsolidatedSubsidiariesAxis


axis


Unconsolidated subsidiaries [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IFRS 12 19B




ifrs-full


UnconsolidatedSubsidiariesControlledBySubsidiariesOfInvestmentEntityMember


member


Unconsolidated subsidiaries controlled by subsidiaries of investment entity [member]


This member stands for unconsolidated subsidiaries controlled by subsidiaries of the investment entity. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]


disclosure: IFRS 12 19C




ifrs-full


UnconsolidatedSubsidiariesMember


member


Unconsolidated subsidiaries [member]


This member stands for unconsolidated subsidiaries. [Refer: Subsidiaries [member]]


disclosure: IFRS 12 19B




ifrs-full


UnconsolidatedSubsidiariesThatInvestmentEntityControlsDirectlyMember


member


Unconsolidated subsidiaries that investment entity controls directly [member]


This member stands for unconsolidated subsidiaries that the investment entity controls directly. [Refer: Disclosure of investment entities [text block]; Subsidiaries [member]]


disclosure: IFRS 12 19B




ifrs-full


UndatedSubordinatedLiabilities


X instant, credit


Undated subordinated liabilities


The amount of subordinated liabilities that do not have a specified repayment date. [Refer: Subordinated liabilities]


common practice: IAS 1 112 c




ifrs-full


UndiscountedCashOutflowRequiredToRepurchaseDerecognisedFinancialAssets


X instant, credit


Undiscounted cash outflow required to repurchase derecognised financial assets


The undiscounted cash outflows that would, or may be, required to repurchase derecognised financial assets (for example, the strike price in an option agreement). [Refer: Financial assets]


disclosure: IFRS 7 42E d




ifrs-full


UndiscountedExpectedCreditLossesAtInitialRecognitionOnPurchasedOrOriginatedCreditimpairedFinancialAssetsInitiallyRecognised


X duration, credit


Undiscounted expected credit losses at initial recognition on purchased or originated credit-impaired financial assets initially recognised


The amount of undiscounted expected credit losses at initial recognition on financial assets initially recognised during the reporting period as purchased or originated credit-impaired.


disclosure: IFRS 7 35H c




ifrs-full


UndiscountedFinanceLeasePaymentsToBeReceived


X instant, debit


Undiscounted finance lease payments to be received


The amount of undiscounted finance lease payments to be received. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset.


disclosure: IFRS 16 94




ifrs-full


UndiscountedOperatingLeasePaymentsToBeReceived


X instant, debit


Undiscounted operating lease payments to be received


The amount of undiscounted operating lease payments to be received. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset.


disclosure: IFRS 16 97




ifrs-full


UndrawnBorrowingFacilities


X instant, credit


Undrawn borrowing facilities


The amount of undrawn borrowing facilities that may be available for future operating activities and to settle capital commitments. [Refer: Capital commitments]


example: IAS 7 50 a




ifrs-full


UnearnedFinanceIncomeRelatingToFinanceLeasePaymentsReceivable


X instant, credit


Unearned finance income relating to finance lease payments receivable


The amount of unearned finance income relating to the finance lease payments receivable. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. [Refer: Finance income]


disclosure: IFRS 16 94




ifrs-full


UnearnedPremiums


X instant, credit


Unearned premiums


The amount of liability for written premiums on insurance contracts that have not yet been earned. [Refer: Types of insurance contracts [member]]


example: IFRS 4 IG22 a – Expiry date 2021-01-01, example: IFRS 4 37 b – Expiry date 2021-01-01




ifrs-full


UnobservableInputsAxis


axis


Unobservable inputs [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IFRS 13 93 d, common practice: IFRS 13 93 h




ifrs-full


UnobservableInputsMember


member


Unobservable inputs [member]


This member stands for all the unobservable inputs. It also represents the standard value for the “Unobservable inputs” axis if no other member is used.


disclosure: IFRS 13 93 d, common practice: IFRS 13 93 h




ifrs-full


UnratedCreditExposures


X instant


Unrated credit exposures


The amount of credit exposure that has not been rated by external rating agencies. [Refer: Credit exposure]


example: IFRS 7 IG24 c – Expiry date 2021-01-01, example: IFRS 7 36 c – Expiry date 2021-01-01




ifrs-full


UnrealisedForeignExchangeGainsLossesMember


member


Unrealised foreign exchange gains (losses) [member]


This member stands for gains (losses) resulting from changes in foreign exchange rates which have not yet been realised.


common practice: IAS 12 81 g




ifrs-full


UnrecognisedShareOfLossesOfAssociates


X duration, debit


Unrecognised share of losses of associates


The amount of the unrecognised share of associates’ losses if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Associates [member]]


disclosure: IFRS 12 22 c




ifrs-full


UnrecognisedShareOfLossesOfJointVentures


X duration, debit


Unrecognised share of losses of joint ventures


The amount of the unrecognised share of joint ventures’ losses if the entity has stopped recognising its share of losses when applying the equity method. [Refer: Joint ventures [member]]


disclosure: IFRS 12 22 c




ifrs-full


UnsecuredBankLoansReceived


X instant, credit


Unsecured bank loans received


The amount of loans received from banks that have not been secured by collateral. [Refer: Loans received]


common practice: IAS 1 112 c




ifrs-full


UnusedProvisionReversedOtherProvisions


X duration, debit


Unused provision reversed, other provisions


The amount reversed for unused other provisions. [Refer: Other provisions]


disclosure: IAS 37 84 d




ifrs-full


UnusedTaxCreditsForWhichNoDeferredTaxAssetRecognised


X instant


Unused tax credits for which no deferred tax asset recognised


The amount of unused tax credits for which no deferred tax asset is recognised in the statement of financial position. [Refer: Unused tax credits [member]]


disclosure: IAS 12 81 e




ifrs-full


UnusedTaxCreditsMember


member


Unused tax credits [member]


This member stands for tax credits that have been received and are carried forward for use against future taxable profit.


disclosure: IAS 12 81 g




ifrs-full


UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised


X instant


Unused tax losses for which no deferred tax asset recognised


The amount of unused tax losses for which no deferred tax asset is recognised in the statement of financial position. [Refer: Unused tax losses [member]]


disclosure: IAS 12 81 e




ifrs-full


UnusedTaxLossesMember


member


Unused tax losses [member]


This member stands for tax losses that have been incurred and are carried forward for use against future taxable profit.


disclosure: IAS 12 81 g




ifrs-full


UsefulLifeMeasuredAsPeriodOfTimeBiologicalAssetsAtCost


DUR


Useful life measured as period of time, biological assets, at cost


The useful life, measured as period of time, used for biological assets. [Refer: Biological assets]


disclosure: IAS 41 54 e




ifrs-full


UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill


DUR


Useful life measured as period of time, intangible assets other than goodwill


The useful life, measured as period of time, used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]


disclosure: IAS 38 118 a




ifrs-full


UsefulLifeMeasuredAsPeriodOfTimeInvestmentPropertyCostModel


DUR


Useful life measured as period of time, investment property, cost model


The useful life, measured as period of time, used for investment property. [Refer: Investment property]


disclosure: IAS 40 79 b




ifrs-full


UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment


DUR


Useful life measured as period of time, property, plant and equipment


The useful life, measured as period of time, used for property, plant and equipment. [Refer: Property, plant and equipment]


disclosure: IAS 16 73 c




ifrs-full


UsefulLifeMeasuredInProductionOrOtherSimilarUnitsBiologicalAssetsAtCost


X.XX duration


Useful life measured in production or other similar units, biological assets, at cost


The useful life, measured in production or other similar units, used for biological assets. [Refer: Biological assets]


disclosure: IAS 41 54 e




ifrs-full


UsefulLifeMeasuredInProductionOrOtherSimilarUnitsIntangibleAssetsOtherThanGoodwill


X.XX duration


Useful life measured in production or other similar units, intangible assets other than goodwill


The useful life, measured in production or other similar units, used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]


disclosure: IAS 38 118 a




ifrs-full


UsefulLifeMeasuredInProductionOrOtherSimilarUnitsPropertyPlantAndEquipment


X.XX duration


Useful life measured in production or other similar units, property, plant and equipment


The useful life, measured in production or other similar units, used for property, plant and equipment. [Refer: Property, plant and equipment]


disclosure: IAS 16 73 c




ifrs-full


UtilisationAllowanceAccountForCreditLossesOfFinancialAssets


X duration, debit


Utilisation, allowance account for credit losses of financial assets


The decrease in an allowance account for credit losses of financial assets resulting from the utilisation of the allowance. [Refer: Allowance account for credit losses of financial assets]


common practice: IFRS 7 16 – Expiry date 2021-01-01




ifrs-full


UtilitiesExpense


X duration, debit


Utilities expense


The amount of expense arising from purchased utilities.


common practice: IAS 1 112 c




ifrs-full


ValuationTechniquesMember


member


Valuation techniques [member]


This member stands for valuation techniques used by the entity to measure fair value. It also represents the standard value for the “Valuation techniques used in fair value measurement” axis if no other member is used. [Refer: At fair value [member]]


disclosure: IFRS 13 93 d




ifrs-full


ValuationTechniquesUsedInFairValueMeasurementAxis


axis


Valuation techniques used in fair value measurement [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IFRS 13 93 d




ifrs-full


ValueAddedTaxPayables


X instant, credit


Value added tax payables


The amount of payables related to a value added tax.


common practice: IAS 1 78




ifrs-full


ValueAddedTaxReceivables


X instant, debit


Value added tax receivables


The amount of receivables related to a value added tax.


common practice: IAS 1 78 b




ifrs-full


ValueAtRisk


X instant


Value at risk


The measure of a potential loss exposure as a result of future market movements, based on a specified confidence interval and measurement horizon.


common practice: IFRS 7 41




ifrs-full


ValueOfBusinessAcquiredMember


member


Value of business acquired [member]


This member stands for a class of intangible assets representing the difference between (a) the fair value of the contractual insurance rights acquired and the insurance obligations assumed in a business combination; and (b) the amount of liability measured in accordance with the insurer’s accounting policies for insurance contracts that it issues. [Refer: Business combinations [member]]


common practice: IAS 38 119




ifrs-full


Vehicles


X instant, debit


Vehicles


The amount of property, plant and equipment representing vehicles used in the entity’s operations, specifically to include aircraft, motor vehicles and ships. [Refer: Property, plant and equipment]


common practice: IAS 16 37




ifrs-full


VehiclesAbstract


 


Vehicles [abstract]


 


 




ifrs-full


VehiclesMember


member


Vehicles [member]


This member stands for a class of property, plant and equipment representing vehicles used in the entity’s operations, specifically to include aircraft, motor vehicles and ships. [Refer: Property, plant and equipment]


common practice: IAS 16 37




ifrs-full


VoluntaryChangesInAccountingPolicyAxis


axis


Voluntary changes in accounting policy [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IAS 8 29




ifrs-full


VoluntaryChangesInAccountingPolicyMember


member


Voluntary changes in accounting policy [member]


This member stands for changes in accounting policy that result in the financial statements providing reliable and more relevant information about the effects of transactions, other events or conditions on the entity’s financial position, financial performance or cash flows. Early application of an IFRS is not considered a voluntary change in accounting policy. It also represents the standard value for the “Voluntary changes in accounting policy” axis if no other member is used.


disclosure: IAS 8 29




ifrs-full


WagesAndSalaries


X duration, debit


Wages and salaries


A class of employee benefits expense that represents wages and salaries. [Refer: Employee benefits expense]


common practice: IAS 19 9




ifrs-full


WarrantyContingentLiabilityMember


member


Warranty contingent liability [member]


This member stands for a contingent liability for estimated costs of making good under warranties for products sold. [Refer: Contingent liabilities [member]]


example: IAS 37 88




ifrs-full


WarrantyProvision


X instant, credit


Warranty provision


The amount of provision for estimated costs of making good under warranties for products sold. [Refer: Provisions]


example: IAS 37 Example 1 Warranties, example: IAS 37 87




ifrs-full


WarrantyProvisionAbstract


 


Warranty provision [abstract]


 


 




ifrs-full


WarrantyProvisionMember


member


Warranty provision [member]


This member stands for a provision for estimated costs of making good under warranties for products sold. [Refer: Other provisions [member]]


example: IAS 37 87, example: IAS 37 Example 1 Warranties




ifrs-full


WeightedAverageCostOfCapitalMeasurementInputMember


member


Weighted average cost of capital, measurement input [member]


This member stands for the weighted average cost of capital used as a measurement input.


example: IFRS 13 93 d, example: IFRS 13 IE63




ifrs-full


WeightedAverageDurationOfDefinedBenefitObligation2019


DUR


Weighted average duration of defined benefit obligation


The weighted average duration of a defined benefit obligation. [Refer: Weighted average [member]]


disclosure: IAS 19 147 c




ifrs-full


WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement2019


X.XX instant


Weighted average exercise price of other equity instruments exercisable in share-based payment arrangement


The weighted average exercise price of other equity instruments (ie other than share options) exercisable in a share-based payment arrangement. [Refer: Weighted average [member]]


common practice: IFRS 2 45




ifrs-full


WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement2019


X.XX duration


Weighted average exercise price of other equity instruments exercised or vested in share-based payment arrangement


The weighted average exercise price of other equity instruments (ie other than share options) exercised or vested in a share-based payment arrangement. [Refer: Weighted average [member]]


common practice: IFRS 2 45




ifrs-full


WeightedAverageExercisePriceOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangement2019


X.XX duration


Weighted average exercise price of other equity instruments expired in share-based payment arrangement


The weighted average exercise price of other equity instruments (ie other than share options) expired in a share-based payment arrangement. [Refer: Weighted average [member]]


common practice: IFRS 2 45




ifrs-full


WeightedAverageExercisePriceOfOtherEquityInstrumentsForfeitedInSharebasedPaymentArrangement2019


X.XX duration


Weighted average exercise price of other equity instruments forfeited in share-based payment arrangement


The weighted average exercise price of other equity instruments (ie other than share options) forfeited in a share-based payment arrangement. [Refer: Weighted average [member]]


common practice: IFRS 2 45




ifrs-full


WeightedAverageExercisePriceOfOtherEquityInstrumentsGrantedInSharebasedPaymentArrangement2019


X.XX duration


Weighted average exercise price of other equity instruments granted in share-based payment arrangement


The weighted average exercise price of other equity instruments (ie other than share options) granted in a share-based payment arrangement. [Refer: Weighted average [member]]


common practice: IFRS 2 45




ifrs-full


WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019


X.XX instant


Weighted average exercise price of other equity instruments outstanding in share-based payment arrangement


The weighted average exercise price of other equity instruments (ie other than share options) outstanding in a share-based payment arrangement. [Refer: Weighted average [member]]


common practice: IFRS 2 45




ifrs-full


WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019


X.XX instant


Weighted average exercise price of share options exercisable in share-based payment arrangement


The weighted average exercise price of share options exercisable in a share-based payment arrangement. [Refer: Weighted average [member]]


disclosure: IFRS 2 45 b vii




ifrs-full


WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019


X.XX duration


Weighted average exercise price of share options exercised in share-based payment arrangement


The weighted average exercise price of share options exercised in a share-based payment arrangement. [Refer: Weighted average [member]]


disclosure: IFRS 2 45 b iv




ifrs-full


WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement2019


X.XX duration


Weighted average exercise price of share options expired in share-based payment arrangement


The weighted average exercise price of share options expired in a share-based payment arrangement. [Refer: Weighted average [member]]


disclosure: IFRS 2 45 b v




ifrs-full


WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019


X.XX duration


Weighted average exercise price of share options forfeited in share-based payment arrangement


The weighted average exercise price of share options forfeited in a share-based payment arrangement. [Refer: Weighted average [member]]


disclosure: IFRS 2 45 b iii




ifrs-full


WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019


X.XX duration


Weighted average exercise price of share options granted in share-based payment arrangement


The weighted average exercise price of share options granted in a share-based payment arrangement. [Refer: Weighted average [member]]


disclosure: IFRS 2 45 b ii




ifrs-full


WeightedAverageExercisePriceOfShareOptionsInSharebasedPaymentArrangementExercisedDuringPeriodAtDateOfExercise2019


X.XX duration


Weighted average share price for share options in share-based payment arrangement exercised during period at date of exercise


The weighted average share price at the date of exercise for share options that are exercised in a share-based payment arrangement. [Refer: Share-based payment arrangements [member]; Weighted average [member]]


disclosure: IFRS 2 45 c




ifrs-full


WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019


X.XX instant


Weighted average exercise price of share options outstanding in share-based payment arrangement


The weighted average exercise price of share options outstanding in a share-based payment arrangement. [Refer: Weighted average [member]]


disclosure: IFRS 2 45 b i, disclosure: IFRS 2 45 b vi




ifrs-full


WeightedAverageFairValueAtMeasurementDateOtherEquityInstrumentsGranted


X instant, credit


Weighted average fair value at measurement date, other equity instruments granted


The weighted average fair value at the measurement date of granted equity instruments other than share options. [Refer: Weighted average [member]]


disclosure: IFRS 2 47 b




ifrs-full


WeightedAverageFairValueAtMeasurementDateShareOptionsGranted


X instant, credit


Weighted average fair value at measurement date, share options granted


The weighted average fair value of share options granted during the period at the measurement date. [Refer: Weighted average [member]]


disclosure: IFRS 2 47 a




ifrs-full


WeightedAverageLesseesIncrementalBorrowingRateAppliedToLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16


X.XX instant


Weighted average lessee’s incremental borrowing rate applied to lease liabilities recognised at date of initial application of IFRS 16


The weighted average lessee’s incremental borrowing rate applied to lease liabilities recognised in the statement of financial position at the date of initial application of IFRS 16. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment.


disclosure: IFRS 16 C12 a




ifrs-full


WeightedAverageMember


member


Weighted average [member]


This member stands for an average in which each quantity to be averaged is assigned a weight that determines the relative effect of each quantity on the average.


example: IFRS 13 IE63, example: IFRS 13 B6, disclosure: IFRS 14 33 b, disclosure: IFRS 17 120 – Effective 2021-01-01, common practice: IFRS 7 7




ifrs-full


WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019


DUR


Weighted average remaining contractual life of outstanding share options


The weighted average remaining contractual life of outstanding share options. [Refer: Weighted average [member]]


disclosure: IFRS 2 45 d




ifrs-full


WeightedAverageSharePrice2019


X.XX duration


Weighted average share price


The weighted average share price. [Refer: Weighted average [member]]


disclosure: IFRS 2 45 c




ifrs-full


WeightedAverageSharePriceShareOptionsGranted2019


X.XX duration


Weighted average share price, share options granted


The weighted average share price used as input to the option pricing model to calculate the fair value of share options granted. [Refer: Option pricing model [member]; Weighted average [member]]


disclosure: IFRS 2 47 a i




ifrs-full


WeightedAverageShares


shares


Weighted average number of ordinary shares outstanding


The number of ordinary shares outstanding at the beginning of the period, adjusted by the number of ordinary shares bought back or issued during the period multiplied by a time-weighting factor.


disclosure: IAS 33 70 b




ifrs-full


WeightedAverageSharesAndAdjustedWeightedAverageSharesAbstract


 


Weighted average ordinary shares and adjusted weighted average ordinary shares [abstract]


 


 




ifrs-full


WhollyOrPartlyFundedDefinedBenefitPlansMember


member


Wholly or partly funded defined benefit plans [member]


This member stands for wholly funded or partly funded defined benefit plans. [Refer: Defined benefit plans [member]]


example: IAS 19 138 e




ifrs-full


WhollyUnfundedDefinedBenefitPlansMember


member


Wholly unfunded defined benefit plans [member]


This member stands for wholly unfunded defined benefit plans. [Refer: Defined benefit plans [member]]


example: IAS 19 138 e




ifrs-full


WorkInProgress


X instant, debit


Current work in progress


A classification of current inventory representing the amount of assets currently in production, which require further processes to be converted into finished goods or services. [Refer: Current finished goods; Inventories]


example: IAS 1 78 c, common practice: IAS 2 37




ifrs-full


WritedownsReversalsOfInventories


X duration, debit


Write-downs (reversals of write-downs) of inventories


The amount recognised resulting from the write-down of inventories to net realisable value or reversals of those write-downs. [Refer: Inventories]


disclosure: IAS 1 98 a




ifrs-full


WritedownsReversalsOfPropertyPlantAndEquipment


X duration


Write-downs (reversals of write-downs) of property, plant and equipment


The amount recognised resulting from the write-down of property, plant and equipment to its recoverable amount or reversals of those write-downs. [Refer: Property, plant and equipment]


disclosure: IAS 1 98 a




ifrs-full


WritedownsReversalsOfWritedownsOfInventoriesAbstract


 


Write-downs (reversals of write-downs) of inventories [abstract]


 


 




ifrs-full


WritedownsReversalsOfWritedownsOfPropertyPlantAndEquipmentAbstract


 


Write-downs (reversals of write-downs) of property, plant and equipment [abstract]


 


 




ifrs-full


WrittenPutOptionsMember


member


Written put options [member]


This member stands for derivative financial contracts sold that oblige the entity to purchase an underlying asset at a specified strike price if the other party exercises the option. [Refer: Derivatives [member]]


example: IFRS 7 IG40B, example: IFRS 7 B33




ifrs-full


YearsOfInsuranceClaimAxis


axis


Years of insurance claim [axis]


The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.


disclosure: IFRS 17 130 – Effective 2021-01-01




ifrs-full


YieldUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItems


X.XX instant


Yield used to discount cash flows that do not vary based on returns on underlying items


The yield used to discount cash flows that do not vary based on the returns on underlying items, applying paragraph 36 of IFRS 17. Underlying items are items that determine some of the amounts payable to a policyholder. Underlying items can comprise any items; for example a reference portfolio of assets, the net assets of the entity, or a specified subset of the net assets of the entity.


disclosure: IFRS 17 120 – Effective 2021-01-01’